You can continue to send goods in parcels to businesses (such as returned goods) as you usually do with no new requirements. For example by using a Post Office, express service point or returning goods to businesses. You can continue to send goods in parcels to Northern Ireland residents and businesses in the same way you did before 1 January 2021. Individuals in Great Britain sending goods to Northern Ireland residents and businesses If you’re a Northern Ireland resident consumer, you can continue to receive goods from Great Britain with no new requirements. Northern Ireland residents receiving goods from Great Britain controls through the Goods Vehicle Movement Service.The controls and requirements that apply during the temporary approach period are: being sent from a business to another business where the value of the good is greater than £135.In almost all cases, goods sent to consumers will not require a customs declaration.ĭeclarations will only usually be required where the goods are either: This guidance sets out the detail of this approach. The temporary approach recognises the unique circumstances of Northern Ireland, the impacts of any disruption to parcel movements in the context of the Coronavirus (COVID-19) pandemic, and specific challenges for operators moving parcels. HMRC has adopted a temporary approach to applying declaration requirements for the movement of goods in parcels (including by the Royal Mail Group and express carriers). Temporary arrangements for moving goods from Great Britain to Northern Ireland The new requirements are expected to be in place from the end of September 2024. We will give you time to prepare before any changes take place, and updated guidance will be published in due course. This includes details about the requirements that will replace the current requirements for sending parcels from Great Britain to Northern Ireland. The government and the EU have agreed the Windsor Framework.

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