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Great Britain to Northern Ireland business-to-business (B2B) parcel arrangements to ensure correct duty charges — For the attention of GB businesses

Updated 8 June 2026

Dear GB business,

We are aware that following the arrangements for business-to-business (B2B) parcels coming into effect on 1 May 2025, some businesses in Northern Ireland (NI) may have been unnecessarily charged customs duty on goods sent from Great Britain (GB) where this could have been relieved or waived.

In most of these cases, duty has been charged because the express operator did not receive the correct information from the business sending the parcels before the goods were sent.

The information you need to share with your express operator to ensure the correct duty treatment is outlined below and has also been sent to receiving businesses in NI. By following the guidance below, your goods will continue to move smoothly and your NI customer will avoid paying customs duty unnecessarily.

Information to provide your express operator

There are key actions you should take to ensure duty is not applied unnecessarily. Before considering which is the best option for you, speak to your supply chain, including the NI business you’re sending the goods to, to agree whether the goods are eligible to move ‘not at risk’ of entering the EU under the UK Internal Market Scheme (UKIMS), or whether the goods are ‘at risk’ of entering the EU.

To avoid paying unnecessary duty you can, where eligible:

• provide your express operator with yours or your NI customer’s UKIMS authorisation and associated Economic Operators Registration and Identification number (EORI) number, if the goods are eligible to move under UKIMS
• provide your express operator with the correct documentation to confirm the goods are of UK origin, if you want to claim preferential origin treatment
• provide your express operator with the correct documentation to confirm the goods are eligible to claim Returned Goods Relief (RGR), if you want to claim RGR
• provide your express operator with details of the responsible business’s Customs Duty Waiver account and the associated EORI number, and confirm which goods they are using the waiver for

You can read more about each of these options below. It is important to consider which of these applies to your situation and take action, otherwise duty may be charged unnecessarily.

Sending goods GB to NI that are eligible under the UK Internal Market Scheme

Being authorised under UKIMS is the simplest and most common way to remove duty on eligible goods sent from businesses in GB to businesses in NI. Eligible goods can be moved under UKIMS where they move from Great Britain to Northern Ireland and are for sale, or final use by, end consumers in the UK.

If you, or the receiving business in NI, are authorised under UKIMS and moving eligible goods, your express operator will require the relevant UKIMS authorisation number (either yours or that of the NI receiving business) and the associated EORI number to ensure duty is not incorrectly charged. You must have permission from the other business in the transaction to use their EORI and UKIMS authorisation. The relevant EORI and UKIMS authorisation number is noted on the authorisation letter. If your express operator does not receive the correct details, duty may be charged and it may take time for your customer to correct this.

You should consider if you as the sending business, or the receiving business in NI, will act as the UKIMS authorised business and ‘importer of record’ and then inform your express operator.

If you or your customers are not currently authorised under UKIMS, you can check your eligibility to apply at: Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland.

Sending goods GB to NI that are of UK origin

Where your parcels are ‘at risk’ of entering the EU, goods of UK origin can claim preferential duty rates, where eligible, under the UK to EU Trade and Cooperation Agreement (TCA).

If the goods are eligible to claim UK preferential origin, your express operator will need information to confirm this. This information could be provided either during the booking process, on a commercial invoice or other documentation used to identify UK origin as agreed with your express operator. If this information is not provided, duty may be charged. Speak with your express operator to confirm how they want to receive this information.

Sending goods GB to NI that are eligible for Returned Goods Relief

Where your parcels are ‘at risk’ of entering the EU, duty can be relieved if they are eligible to claim RGR. You may be eligible to claim RGR if the goods you’re moving into NI from GB were previously moved to GB from either NI or the EU and the goods were in free circulation there.

If the goods are eligible and have followed the correct process, applicable duty can be relieved on ‘at risk’ parcels when they move into NI from GB.

If the goods are eligible to claim RGR, you should ensure that your express operator is clearly aware of this. This could be provided on your commercial invoice. Speak with your express operator to confirm how they want to receive this information.

Learn more about claiming RGR on GOV.UK.

Claiming a customs duty waiver on goods sent GB-NI

Where your parcels are ‘at risk’ of entering the EU, duty can be waived under the Customs Duty Waiver Scheme (CDWS). To use a waiver, the ‘importer of record’ will need to be registered under the Customs Duty Waiver Scheme (CDWS) and not have exceeded their ‘de minimis state aid’ allowance. You can register for the CDWS on GOV.UK.

If you or your customer wishes to claim a waiver, you will need to notify your express operator that the ‘importer of record’ is registered for CDWS and that they intend to use the waiver. You’ll need to provide the EORI associated with the waiver account and specify which goods they are using the waiver for.

This information could be provided on your commercial invoice. Speak with your express operator to confirm how they wish to receive this information.

The Duty Reimbursement Scheme

For parcels that are ‘at risk’ of entering the EU, duty will be due where you are not able to relieve or waive duty via the mechanisms above. In these scenarios, the ‘importer of record’ or declarant may be able to claim for a repayment of import duty through the Duty Reimbursement Scheme (DRS) if they can evidence that the goods didn’t enter the EU.

If you have paid duty and were the ‘importer of record’ the DRS may be available to claim for a repayment of import duty. To make a claim you will require certain information including, the Movement Reference Number (MRN) from the Customs Declaration Service (CDS). Speak to your express operator to ask for the MRN and find out how to make a claim.

For information and support

We’re committed to working with you to ensure the goods you’re sending to Northern Ireland continue to move smoothly and receive the correct duty treatment. If you are unsure which route to waive or relieve duty applies to you, or if you think you have paid duty unnecessarily, you can contact us at nistakeholderengagementteam@hmrc.gov.uk.

Visit the Windsor Framework resource page for moving parcels on GOV.UK for more information on how to move goods from Great Britain to Northern Ireland and follow the steps at Checklist: Making B2B parcel movements from Great Britain to Northern Ireland under the Windsor Framework to ensure your express operator moves your goods without incurring duty.

Yours sincerely,

HM Revenue and Customs