Data requirements for express operators who move consumer parcels from Great Britain to Northern Ireland
Data requirements for couriers and express operators who move parcels from Great Britain to Northern Ireland.
This guidance is the data requirements for UK Carrier Scheme authorised courier or express operators to move parcels for:
- consumer-to-consumer
- business-to-consumer
- consumer-to-business
You must provide data to HMRC on the parcel movements based on the information you have received about the parcel from the sender and information you hold as the operator.
Consumer-to-consumer dataset
For consumer-to-consumer movements, operators will submit the following data based on information about the parcel that they have received from the sender when shipping or postage was purchased.
- name and address of sender in Great Britain
- name and address of recipient in Northern Ireland
- place of delivery in Northern Ireland (if different from the address of the recipient)
- description of goods in parcel
- number of items
- gross weight
- value (where known)
Data to be submitted by the carrier based on information held by the operator:
- operator name
- date of delivery
Read more about consumer-to-consumer parcel movements.
Business-to-consumer and consumer-to-business returns dataset
For business-to-consumer and consumer-to-business movements, authorised carriers will submit the following based on the information held by the operator:
- parcel reference tracking number
- your UK carrier authorisation reference
- operator name
- destination — should be Northern Ireland by default
- 6 digit commodity code generated by the authorised carrier based on the goods description — HMRC is working with carriers to support them in producing commodity codes
- representative name if you as the UK operator are using a representative
- transport document reference number for transport document, where available
- reference number for supporting documents produced in support of the movement, for example, certificates or licences where relevant
Data to be submitted by the operator based on information they have received from the sender:
- number of the items inside the parcel, for example, 1,2,3 if the parcels contain three different goods
- goods description of each item
- name and address of sender in Great Britain
- name and address of recipient in Northern Ireland
- place of delivery if different from the address of the recipient
- total value of goods in the parcel (amount invoiced)
- gross weight of parcel
- returned goods indicator — only relevant where goods are consumer-to-business returns
Updates to this page
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The new arrangements set out in the Windsor Framework have now been implemented.
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First published.