What do the new post-Brexit parcel rules mean for Northern Ireland?

[TrueBlueTerrier]

https://www.belfastlive.co.uk/news/nort ... l-31551698

From today, new rules come into force for parcels coming into Northern Ireland from GB

From today, new rules come into force governing parcels which enter Northern Ireland from Great Britain.

As a result of Brexit, Northern Ireland effectively remained in the UK Single Market for goods, which meant that new checks had to be applied to goods entering NI from GB and left some describing it as an Irish Sea border.

This was originally governed by the Northern Ireland Protocol. Under the original plans, parcels entering NI from GB would have required customs declarations, which the government said would be unworkable. This was later revised in 2023 and replaced by the Windsor Framework.

What is the Windsor Framework?
The Windsor Framework is a post-Brexit agreement between the UK and the EU that replaces parts of the Northern Ireland Protocol. Its purpose is to ease the flow of goods from Great Britain to Northern Ireland while maintaining the integrity of both the UK internal market and the EU single market.

What’s changed on 1 May 2025?
From 1 May 2025, new arrangements will apply to business-to-business (B2B) parcel movements from Great Britain to Northern Ireland. These changes are designed to simplify customs processes while ensuring that goods intended to stay in the UK don’t end up in the EU without appropriate checks.

Who do these changes affect?
These changes affect businesses in Great Britain sending parcels to other businesses in Northern Ireland. It also impacts on carriers and logistics providers moving goods across the Irish Sea and Northern Ireland-based businesses receiving supplies from suppliers in England, Scotland or Wales.

They do not apply to business-to-consumer (B2C) or consumer-to-consumer parcels as those fall under different simplified processes.

What are the key changes for B2B parcels?
The new rules mean that no full customs declarations are required. Businesses will no longer need to complete full international customs declarations for eligible B2B parcels. Goods will move tariff-free as long as they’re deemed ‘not at risk’ of entering the EU market.

Either the sender or the recipient must be authorised under the UKIMS and information submitted via HMRC to the Customs Declaration Service.

Will this impact 'click and collect' services?
No. The government have already outlined that 'click and collect' services, where a customer orders an item to be sent to a business address, will continue to be treated as a business-to-consumer parcel and as such, will not need a customs declaration.

How does this impact consumer-to-consumer parcels?
Royal Mail's guidance states that consumer-to-consumer parcels, such as birthday presents, will require customers in GB to provide a description of the goods, their weight and value. However, this was information which was already asked for when sending parcels.

What is UKIMS and how do businesses use it?
The UK Internal Market Scheme (UKIMS) is a UK Government authorisation scheme that allows businesses to declare their goods as ‘not at risk’ of entering the EU. Being part of UKIMS allows for simplified movement of goods, avoiding full customs procedures and duties.

To use the B2B parcel easements the sender or recipient must be UKIMS authorised and the goods must be for sale to, or final use by, end consumers located in the UK. If you’re not authorised yet, you can apply on GOV.UK.

What do businesses need to do?
Businesses must confirm that the parcel is part of a B2B transaction (e.g. ordered via business account, VAT invoiced, volume of goods consistent with business use) and ensure that either the sender or receiver holds UKIMS authorisation.

Businesses also need to confirm with their parcel carrier that they will submit the necessary data to the CDS on your behalf.

You must retain documentation for 5 years showing that the goods are not intended for the EU. This could be business contracts, terms and conditions or confirmations from recipients.

What information goes to the Customs Declaration Service?
The data submitted to the CDS includes details of the sender and recipient, a description of the goods the value and quantity and the delivery route.

Carriers will likely submit this automatically on behalf of their customers, but businesses are responsible for ensuring the data is accurate.

What are the benefits of these new arrangements?

For businesses, this will mean less paperwork and admin and no need for full customs declarations. It will also see reduced or zero tariff costs and easier and quicker parcel movements.

For customers in Northern Ireland, it should mean more reliable access to goods from GB and fewer delays at the so-called 'Irish Sea border'. It could also see potentially more stable prices due to lower business costs.

Are there any risks to this?
Yes, businesses still need to understand the rules clearly, stay compliant with UKIMS requirements, maintain good record-keeping and coordinate effectively with their carriers.

If businesses fail to meet the conditions, their parcels may be delayed or denied entry, and they may face retrospective customs charges.

What should businesses do now?
1. Check if your goods and transactions are eligible

2. Apply for UKIMS if you haven’t already

3. Speak to your parcel carrier to understand how they will handle CDS submissions

4. Set up a system for maintaining compliance evidence

5. Train relevant staff to understand the new processes