Importing and exporting by post

Last updated: 20 September 2024

Temporary arrangements for moving goods from Great Britain to Northern Ireland

Until the Windsor Framework arrangements come into effect, 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).

The temporary approach recognises the unique circumstances of Northern Ireland, the impacts of any disruption to parcel movements in the context of the COVID-19 pandemic, and specific challenges for operators moving parcels. This guidance explains the detail of this approach.

In almost all cases, goods sent to consumers will not need a customs declaration.

Declarations will only usually be needed where the goods are either:

• prohibited or restricted — this is explained in the section ‘Goods with restrictions in place’
• being sent from a business to another business, where the value of the goods is more than £135

The controls and requirements that apply during the temporary approach period are:

Northern Ireland residents receiving goods from Great Britain

If you are a Northern Ireland resident consumer, you can continue to receive goods from Great Britain with no new requirements.

Individuals in Great Britain sending goods to Northern Ireland residents and 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. For example by using a Post Office, express service point or returning goods to businesses.

You can continue to send goods in parcels to businesses (such as returned goods) as you usually do with no new requirements.

Northern Ireland businesses receiving goods from a business in Great Britain valued over £135

If you are a Northern Ireland based business receiving goods valued over £135 through the Royal Mail Group or an express carrier you will have to submit a declaration. However, you can delay when you do this and you will be able to use the free Trader Support Service (TSS) to do so.

You should speak to the TSS on when and how to make this declaration, and further details on how you will be able to submit this delayed declaration will be issued in due course.

You should prepare by:

• signing up for the Trader Support Service
• registering to get an EORI number
• storing an invoice for the goods you received, including the date you received them

You should also take steps to avoid the risk of needing to pay tariffs unnecessarily on these goods. You’ll need to keep additional records, dependent on the tariff removal route appropriate:

1. You could consider applying to join the UK Internal Market Scheme to become authorised to declare goods ‘not at risk’. You’ll need to meet certain criteria to do this, including being able to demonstrate the end use of the goods.
2. Proof that the goods meet rules of origin to benefit from zero tariffs under the EU-UK Trade and Cooperation Agreement; or 
3. Evidence that you’re within your de minimis state aid allowance, if you want to claim a Customs Duty Waiver.

Northern Ireland businesses receiving goods from a business in Great Britain valued at £135 or less

If the goods you are receiving in a parcel have a value of £135 or less, then you can continue to receive these goods from Great Britain as usual with no new requirements. A declaration is not required for these goods.

Businesses in Great Britain sending excise goods to Northern Ireland residents and businesses

The temporary approach to declaration requirements now also includes excise goods that are already UK duty paid. This means that for as long as the temporary arrangements are in place, businesses sending excise duty paid goods from Great Britain to Northern Ireland by RMG or an express carrier, do not need to make a customs declaration.

There is still a liability to excise duty on arrival in Northern Ireland but you can offset this against the duty already paid in Great Britain. In the limited circumstances where the duty already paid is less than the liability, you’ll have to account for the duty.

However, when the temporary arrangements for post and parcels are in place you can either:

1. Defer payment of any additional excise duty until the end of the temporary arrangements. If you do this, you should keep records to be able to account for any excise duty at the end of the temporary arrangements, covered in Excise Notice 206.
2. Choose to use excise periodic accounting to account for and pay any additional duty, in which case you can read more information about periodic accounting in Excise Notice 197.

Read more information about periodic accounting in Excise Notice 197.

Find more information about moving excise goods from Great Britain to Northern Ireland by parcel.

Further guidance on what businesses need to do to account for additional excise duty that has been deferred before the end of the temporary arrangements will be published in due course.

Northern Ireland businesses receiving excise goods from a business in Great Britain valued over £135

If you are a business based in Northern Ireland receiving excise goods valued over £135 from a business in Great Britain, you will have to submit a declaration in line with the arrangements for other goods set out above