Business-to-business (B2B) parcels 

From 31 March 2025, businesses sending parcels B2B from Great Britain (GB) to Northern Ireland (NI) will need to submit information to the Customs Declaration Service (CDS). Parcel carriers will handle this submission as part of their service, but businesses must provide additional information and may need to pay duty in certain cases. It is crucial that businesses check with their parcel carrier to understand their specific processes. 

Business-to-consumer (B2C) parcels 

For goods sent to consumers in NI for personal use, there are no individual customs declarations, duties, or requirements to present goods to customs authorities. However, parcel carriers will collect additional data about the movement, such as recipient details and a description of the goods. Businesses should consult with their parcel carriers to understand these requirements. 

Identifying B2B parcels 

Businesses must distinguish between B2B and B2C parcels, as different processes apply. Businesses may already know whether their customers are businesses or consumers based on existing knowledge, such as whether the customer holds a business account, requires a VAT invoice, or the nature of their transactions.

It is crucial that businesses inform their carrier whether parcels are destined for a business or a consumer. Some carriers may require an identifier or a standard operating procedure to be agreed upon. The specifics may vary depending on the carrier, business model, and commercial arrangements.

Simplified processes (UKIMS)

The new arrangements introduce simplified processes for moving goods from a business in GB to a business in NI. These processes include:

• a simplified dataset based on commercial information, removing the requirement for a full customs declaration;
• a trader goods profile to support completing the simplified dataset; and
• the option to use entry in declarant’s records (EIDR).

Businesses can apply for UK Internal Market Scheme (UKIMS) authorisation before the new arrangements are introduced. This authorisation allows eligible goods to move from GB to NI without a full customs declaration and without incurring duty. Goods must be for sale to or for final use by end consumers in the UK and not subject to an EU trade remedy.

Either the sender or recipient can hold the UKIMS authorisation. Businesses must decide which party will act as the UKIMS authorised business and “importer of record"’ and inform their carrier accordingly. Businesses that do not currently hold a UKIMS authorisation are advised to apply as soon as possible to ensure processing by 31 March 2025.

Moving goods using UKIMS

When using the sender’s UKIMS authorisation, the sender must confirm that the goods meet the criteria to move as “not at risk” under UKIMS. The sender should provide their UKIMS authorisation number and associated EORI number when arranging delivery and retain evidence to support each “not at risk” movement for five years.

If using the recipient’s UKIMS authorisation, the recipient must confirm that the goods meet the UKIMS criteria and provide their UKIMS authorisation number and associated EORI number to the sender or directly to the carrier. The recipient must also retain evidence to support each “not at risk” movement for five years.

If no UKIMS authorisation is available, or the goods are “at risk” of entering the EU, full customs processes will apply, and duty may be due. Businesses should inform their parcel carrier if there is no applicable UKIMS authorisation or if the parcel needs to be processed ‘at risk’ of entering the EU.

Further information and support

• Statutory guidance: Future arrangements for moving parcels from GB to NI under the Windsor Framework (updated for the delayed implementation of the Windsor Framework on 19 September 2024)
• Businesses moving goods from GB to NI can sign up for the free Trader Support Service, which provides guidance and support for completing customs declarations and understanding the new processes. 
• HMRC will host a webinar on 21 November to provide further guidance.
• For general queries, the Customs and International Trade Helpline is available.