Sending parcels to and from Northern Ireland
How to move goods, in parcels or large letters, between Great Britain (England, Scotland and Wales) and Northern Ireland.
Royal Mail Group is the UK’s designated Universal Postal Union provider.
An express carrier is a company that delivers parcels (express consignments) within a set timeframe, offering a door to door collection and delivery service. This may include:
- express operators
- fast parcel operators
- freight forwarders
The government and the EU have agreed the Windsor Framework. This includes details about the requirements that will replace the current requirements for sending parcels from Great Britain (England, Scotland and Wales), to Northern Ireland.
The new requirements are expected to be in place from the end of September 2024. We will give you time to prepare before any changes take place. Find out what you need to do when moving parcels from Great Britain to Northern Ireland under the Windsor Framework, from 30 September 2024.
If you move goods to a business in Northern Ireland, you can apply for the UK Internal Market Scheme to make sure you’re ready for the changes from 30 September 2024.
If you are responsible for moving business to consumer, consumer to business, or consumer to consumer parcels from Great Britain to Northern Ireland, check if you can apply for the UK Carrier Scheme.
You can start using UK Carrier (UKC) Scheme authorisation to move these parcels from 30 September 2024. You will not need to meet international customs requirements, like declarations, tariffs, and presentation of goods to customs.
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:
- controls through the Goods Vehicle Movement Service
- inventory systems at ports
- VAT requirements — these are explained in changes to accounting for VAT for Northern Ireland and Great Britain from 1 January 2021
Northern Ireland residents receiving goods from Great Britain
If you’re 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 (like returned goods) as you usually do. There are no new requirements.
Northern Ireland businesses receiving goods from a business in Great Britain valued over £135
If you’re a Northern Ireland based business receiving goods valued over £135 through the Royal Mail Group or an express carrier, you’ll have to submit a declaration. However, you can delay when you do this. You’ll be able to use the free Trader Support Service (TSS) to submit your declaration.
You should speak to the TSS about when and how to make this declaration. We’ll issue further details on how you’ll be able to submit this delayed declaration, in due course. The sending business in Great Britain may complete the delayed declaration instead of you. This will depend on your contractual arrangement with them.
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:
- 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.
- Proof that the goods meet rules of origin to benefit from zero tariffs under the EU-UK Trade and Cooperation Agreement; or
- 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’re 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 Royal Mail Group, 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. 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:
- 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.
- 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.
Read more information about moving excise goods from Great Britain to Northern Ireland by parcel.
We’ll publish 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.
Northern Ireland businesses receiving excise goods from a business in Great Britain valued over £135
If you’re a business based in Northern Ireland receiving excise goods valued over £135 from a business in Great Britain, you’ll have to submit a declaration in line with the arrangements for other goods.
Businesses in Great Britain sending prohibited and restricted goods to Northern Ireland residents and businesses
If you’re sending prohibited and restricted goods in parcels, you should inform the Royal Mail Group or your express carrier, as a customs declaration will need to be made.
Your carrier will be able to tell you if they carry the type of goods you want to send. They may ask you to provide additional information, or take additional steps, so a declaration can be made. It’s your responsibility to comply with any licensing or reporting requirements for the goods you’re moving.
The details you give the Royal Mail Group or an express carrier about your consignment (including sender and recipients details) may be disclosed to HMRC and Border Force, to support customs compliance.
Goods with restrictions in place
The following list of prohibited and restricted goods include extra steps which are needed for sending parcels from Great Britain to Northern Ireland consumers.
Restricted goods require a customs declaration and specific steps before being moved. Prohibited goods cannot be moved. The following sections include relevant guidance on moving these items, along with more detail on specific cases relevant to parcel movements.
Agri-foods, live animals, plants and seeds
Agri-foods, live animals, plants, plant products and seeds subject to a range of Sanitary and Phytosanitary (SPS) controls which may include certification requirements, checks at points of entry and prohibitions and restrictions.
Categories of agri-foods products commonly sent in parcels include pet food, as well as food products, for consumption by humans. Live animals cannot be sent to Northern Ireland by parcel. They must be presented at an appropriately designated point of entry.
Read more about moving agri-foods into, out of, or through Northern Ireland.
Certain food, drink and feed products are exempt from certification or inspection at a point of entry. Products falling into these categories and commonly sent in parcels include certain types of confectionery, wine (where below 100l), chocolate and cakes. These would not require a customs declaration either. Find out how to export or move composite food products.
Plants, plant products and seeds may be subject to a range of Sanitary and Phytosanitary controls which may include: certification requirements, checks at Points of Entry and prohibitions and restrictions. Find out how to export plants and plant products from Great Britain and Northern Ireland.
Certain products containing animal or plant products such as fruit and vegetables that have been processed and packaged to the point that they no longer pose a biosecurity risk, are exempt from Sanitary and Phytosanitary controls. These include most clothing products and certain processed plant products. These would also not require a customs declaration.
If you have any specific questions on moving goods subject to regulatory controls, read the Movement Assistance Scheme guidance, or contact the Department for Environment, Food and Rural Affairs (Defra).
Betel leaves
Foodstuffs containing or consisting of betel leaves (‘Piper betle’) from Bangladesh are prohibited. Betel leaves are also banned in the UK.
Bisphenol A
Infant feeding bottles containing Bisphenol A are prohibited. They’re also banned in the UK.
Civil explosives
Civil explosives must be accompanied by a document issued by the Police Service of Northern Ireland (PSNI). Find more information about the transfer of explosives on the Health and Safety Executive website.
Cat and dog fur
Products containing cat and dog fur are prohibited in all circumstances.
Chemicals including pesticides subject to Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH)
REACH controls the authorisation of chemicals for use in the EU market. Currently EU and UK REACH are the same, so any goods legal to sell in the UK or the EU will be legal to sell in Northern Ireland. No further action is required by retailers.
Find more information about REACH on the Health and Safety Executive website, in the section ‘UK registration, evaluation, authorisation and restriction of chemicals (REACH)’.
Chernobyl restrictions
Certain wild mushrooms and fruit of the genus Vaccinium (which includes blueberries and cranberries) require laboratory analysis for radioactive caesium, and official certification. This does not apply to cultivated, or commercially grown, products.
Find more information about food from certain countries post Chernobyl on the Food Standards Agency website.
Cultural objects unlawfully removed from the country in which they were created or discovered
Cultural goods are prohibited from entering Northern Ireland from Great Britain and other non-EU countries, if they have been unlawfully removed from the territory of the country in which they were created or discovered. This does not apply to cultural goods created or discovered in EU Member States.
Read more about cultural goods which have been unlawfully exported from the country in which they were created or discovered.
Dissostichus
Catch certificates are required for the Dissostichus species. The 2 variants, Dissostichus eleginoides and Dissostichus mawsoni are known as Patagonian toothfish and Antarctic toothfish. Dissostichus eleginoides is sometimes marketed under the name Chilean seabass.
Dried beans
Foodstuffs consisting of dried beans from Nigeria are prohibited. These are also banned in the UK.
Drug precursor chemicals
Trade between Great Britain and Northern Ireland is subject to licensing, in accordance with the requirements in the Home Office precursor chemical wallchart for import and export authorisation.
Licensing requirements vary according to the category of drug precursor chemicals. These are industrial chemical substances to be shipped between Great Britain and Northern Ireland. Where a licence is needed, the importer or exporter needs to apply to the Drugs and Firearms Licensing Unit at the Home Office.
Read more about trading in drug precursor chemicals between Great Britain and Northern Ireland.
Endangered animals and plants subject to Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)
Goods made from endangered animals and plants are controlled by CITES. They require CITES documentation, which must be presented for physical stamping at a CITES designated point of entry and exit, before they can be moved between Great Britain and Northern Ireland. While not conventionally sold in shops, specialist dealers may sell certain products, for example mahogany.
Check if you need a CITES permit.
Explosive pre-cursors
Substances that can be used to make explosives are already controlled in Northern Ireland. They require a license to market and use. Read more about explosive pre-cursors.
Fluorinated gases (F-gases)
You need to be registered and have quota if you want to move hydrofluorocarbons (the most common type of F-gas) into Northern Ireland.
Read more about moving F gas between Great Britain and Northern Ireland.
Hazardous Chemicals subject to Prior Informed Consent (PIC)
This covers hazardous chemicals that are banned or severely limited in their movements. Read more information about Prior Informed Consent on the Health and Safety Executive website.
Invasive alien species
It is illegal to trade in live, invasive, alien (non-native) plant and animal species. The Invasive Alien Species list of plants and animals is the same in all of Ireland as it is in the UK. Plants prohibited to move into Northern Ireland are also illegal to sell in the UK.
Find more information about invasive species of:
Leg-hold traps
Fur from animals caught in the wild must demonstrate that it was not caught in a leg-hold trap. This regulation does not apply to furs from animals reared in captivity.
Read more about importing animal furs and skins.
Mercury
Movements of mercury are already controlled. You need written permission from Northern Ireland’s Department for Agriculture, Environment, and Rural Affairs to move mercury into Northern Ireland.
Ozone-depleting substances
You need to be licensed and have quota if you want to move ozone-depleting substances into Northern Ireland (and be licensed to move it out of Great Britain). You should follow the guidance provided.
Persistent organic pollutants
Movements of persistent organic pollutants are already controlled. You need written permission from Northern Ireland’s Department for Agriculture, Environment, and Rural Affairs to move persistent organic pollutants into Northern Ireland.
Read more about the movement of hazardous chemicals on the Health and Safety Executive website, in the section ‘GB PIC List of Chemicals’.
Prohibited plants
You cannot move certain prohibited plants from Great Britain to Northern Ireland.
Read more about exporting high-risk and prohibited plants.
Radioactive waste and spent nuclear fuel
There is no change to the processes for shipments of radioactive sources and spent fuel from Great Britain to Northern Ireland. These cannot be sent by parcel. The sender must continue to ensure that they are only moved to individuals in Northern Ireland, in accordance with the guidance for shipping radioactive waste and spent fuel.
Rough diamonds which subject to the requirements of the Kimberley Process
You’ll need a Kimberley Process certificate from the Government Diamond Office if you plan to move rough diamonds from Great Britain to Northern Ireland.
There are diamond products which fall outside the remit of the Kimberley Process, such as:
- cut and polished diamonds
- diamond dust
- lab-grown diamonds
The commodity codes for rough diamonds are:
- 7102.10
- 7102.21
- 7102.31
Seal products
Products made from seal fur or skin are prohibited, unless they are either:
- for the personal use of Travellers or their families, and of non-commercial quantities
- the result of traditional hunts by Inuit, or other indigenous communities
Read more about importing animal furs and skins — export of fish.
Swordfish, Bigeye Tuna and Bluefin Tuna
Swordfish, Bigeye Tuna and Bluefin Tuna have extra controls.
Read more about Importing or moving Swordfish, Bigeye Tuna and Bluefin Tuna into the UK.
Timber subject to Forest Law Enforcement Governance and Trade (FLEGT) regulations
FLEGT documents are only necessary for timber, and timber products, originating in countries that have signed voluntary agreements to combat illegal logging. Currently only Indonesian wood requires a FLEGT. However, FLEGT timber only comes by shipping container or plane, rather than parcel.
Read more about FLEGT licences.
Waste
There are controls on the shipment of waste. This only refers to commercial waste and not sending old goods (for example, DVDs) in the post.
Read more about the import and export of waste.
Wine and Spirits
Orders of wine and spirits of over 100 litres must be accompanied by form VI-1. Read more about importing and exporting wine.
If you’re an express carrier
If your express consignment is controlled by the Goods Vehicle Movement Service
For further details on how an express carrier should use the Goods Vehicle Movement Service for goods eligible for these temporary arrangements, the carrier should email: nonfreightparcels@hmrc.gov.uk.
Read more about the Goods Vehicle Movement Service.
If your express consignment is inventory linked
The express carrier should speak to their existing Community System Provider about how to process goods movements eligible for these temporary requirements, through the inventory linked systems.
For example, express carriers moving express consignments through Belfast International Airport, or Belfast City Airport, should contact the Cargo Community User Group UK on their website, for information on how to clear eligible goods movements.
Moving consumer parcels between Great Britain and Northern Ireland
You can apply to use the UK Carrier (UKC) Scheme if you are responsible for moving consumer parcels from Great Britain to North Ireland. Consumer parcels are defined as those moving from:
- business to consumer
- consumer to business
- consumer to another consumer
Check if you can apply for the UK Carrier Scheme.
Moving goods from Northern Ireland to Great Britain
Read more about moving qualifying goods from Northern Ireland to the rest of the UK.
Moving goods between Northern Ireland and the EU
There are no declaration requirements for goods moved directly between Northern Ireland and the EU.
Moving goods between Northern Ireland and the Rest of the World
Read more about declaration requirements for goods moving into or out of Northern Ireland, from anywhere outside of the UK or the EU.
You can check if you need to declare goods you bring into or take out of the UK.
Last updated 1 May 2024 + show all updates
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You can apply for UK Carrier (UKC) Scheme authorisation to move consumer parcels from Great Britain to Northern Ireland.
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A link to guidance about moving parcels from Great Britain to Northern Ireland under the Windsor Framework from 30 September 2024 has been added.
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The government and the EU have agreed the Windsor Framework. You should continue to use this guidance for now. It will be updated in due course, giving you time to prepare for any new changes.
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Guidance about businesses in Great Britain sending excise goods to Northern Ireland residents and businesses has been updated.
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Information has been updated on what do to if you have any specific questions on moving goods subject to regulatory controls.
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Link updated in the Moving goods between Northern Ireland and the Rest of the World section.
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While the UK and EU are discussing the Northern Ireland Protocol, you should continue to use the temporary arrangements.
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Information about live animals being sent to Northern Ireland by parcel has been added to the agri-foods, plants and seeds section.
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Guidance on parcel and post movements from Great Britain to Northern Ireland has been updated to give more time for traders and carriers beyond 1 April 2021.
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First published.