New arrangements will apply to business to business (B2B) parcels sent from Great Britain to Northern Ireland under the Windsor Framework, effective from 31 March 2025. The changes were originally due to come into effect from 30 September 2024, but this was delayed to March next year.
Businesses will need to make sure they are prepared for these changes, which include distinct processes for business-to-business (B2B) and business-to-consumer (B2C) shipments.
What are the key changes?
For B2B Parcels, information must be submitted via the Customs Declaration Service (CDS). Your parcel carrier will handle this but may ask you to provide the additional information they need to do this. You may also need to pay duty. If you haven’t done so already, speak to your parcel carrier so that you are clear on how they will be handling this new procedure.
A UK Internal Market Scheme (UKIMS) authorisation enables eligible goods to move without full customs declarations or duty. UKIMS can be used if your goods are for sale to, or final use by, end consumers located in the UK and aren’t subject to an EU trade remedy.
If you don’t hold one already you will need to apply for UKIMS authorisation. In view of the March 2025 deadline, we recommend starting this as soon as you can.
B2C parcels
When goods are sent to consumers (B2C) in Northern Ireland for their personal use, there are no individual customs declarations, duty or presentation of goods to customs authorities. However, your parcel carrier will need to collect some additional data from you, such as the recipient’s details and a description of the goods.
Next steps for businesses
In view of the different processes between B2B and B2C, you will need to know whether your customer is a business or a consumer.
You may already know whether your customer is a business, but if you don’t then the onus is on you to find out. The customer holding a business account with you, requiring a VAT invoice, or the volume or type of goods ordered from you could all be indications that they are a business.
You may also want to apply for UKIMS authorisation to simplify your B2B parcel movements and avoid unnecessary costs.
Talking with your parcel carrier is also important to ensure that you understand their systems and how you can provide the information they will need in a practical way.
To review the guidance, please follow the link below:
