From 1 May 2025, all B2B (business to business) parcels travelling from Great Britain to Northern Ireland will need to have information submitted onto the Customs Declaration Service.
This is something your parcel carrier will typically handle; however, you will need to provide them with additional information so that they can do this. In some cases, you may also need to pay duty. If you are affected, we recommend you speak to your parcel carrier to find out how they will be handling this.
Eligible goods that move from a business in Great Britain to a business in Northern Ireland that are for sale to, or final use by, end consumers who are located in the UK will be covered by the UK Internal Market Scheme (UKIMS). This means that they will not need a full international customs declaration and will incur no duty.
This arrangement only applies to goods sent to businesses in Northern Ireland.
However, parcels sent to consumers (private individuals) from Great Britain to Northern Ireland can take advantage of alternative arrangements that mean there are no individual customs declarations, no duty and goods do not need to be presented to customs authorities.
Further guidance on the new arrangements can be found here.
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