From 1 May 2025, all business-to-business (B2B) parcels travelling from Great Britain to Northern Ireland will require information to be submitted via the Customs Declaration Service.

In most cases, your parcel carrier will manage this process; however, you will need to provide them with additional details to ensure compliance. In some situations, you may also be required to pay duty. If this applies to your business, we recommend speaking with your parcel carrier to understand how they plan to handle these changes.

Eligible goods moving from a business in Great Britain to a business in Northern Ireland for sale to, or final use by, end consumers based in the UK will be covered under the UK Internal Market Scheme (UKIMS). As a result, these goods will not require a full international customs declaration and will not be subject to duty.

This arrangement only applies to goods sent to businesses in Northern Ireland.

However, parcels sent from Great Britain to private individuals (consumers) in Northern Ireland can benefit from alternative arrangements, meaning they will not require individual customs declarations, will not incur duty, and will not need to be presented to customs authorities.

Further guidance on the new arrangements can be found here – https://www.gov.uk/government/publications/communications-resources-to-help-you-move-goods-from-great-britain-to-northern-ireland/trader-support-service-users-information-about-moving-goods-from-great-britain-to-northern-ireland