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

Updated 8 June 2026

Dear NI 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 via other mechanisms.

In most cases, duty has been charged because the express operator did not receive the correct information. This can be avoided by ensuring your GB supplier is provided with the correct information to provide to the express operator before the goods are sent.

As a business who receives B2B parcels into NI, the GB business you receive goods from will generally be supplying information to their express operator to ensure the correct duty treatment is reached. It is important that you check that your GB supplier holds the necessary information to relieve or waive any duties and provides this to their express operator. We are also sending this information to sending businesses in GB.

​Information to provide your GB supplier to provide to the 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 your GB supplier, 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 GB supplier with your UKIMS authorisation and your EORI number, if the goods are eligible to move under UKIMS
• ensure your GB supplier provides the correct documentation to the express operator to confirm the goods are of UK origin, if you want to claim preferential origin treatment
• ensure your GB supplier provides the correct documentation to the express operator to confirm the goods are eligible to claim Returned Goods Relief (RGR), if you want to claim RGR
• ensure your GB supplier provides details of the responsible business’s Customs Duty Waiver account and the associated EORI number, and confirm which goods you would like to use a waiver for

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

Receiving 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 sending business in GB, are authorised under UKIMS and you are receiving eligible goods, the express operator will require the relevant UKIMS authorisation number (either yours or that of the GB sending business) and the EORI number associated 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 the express operator does not receive the correct details, duty may be charged and it may take time to correct this.

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

​If you, or your supplier are not already 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 on GOV.UK.

Receiving 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 you have been incorrectly charged duty on goods of UK origin, it may be that this information was not clear on the commercial invoice or other documentation used to identify UK origin. You should speak to your supplier to ensure they provide the correct information to the express operator to ensure the goods can claim preferential duty rates.

​If the goods are eligible to claim UK preferential origin, the express operator will need information to confirm this.

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

If you have been incorrectly charged duty on goods that were eligible to claim RGR it may be that your supplier has not made the express operator aware of this. You should speak to your supplier to ensure they provide the correct information to the express operator to ensure the goods can claim RGR.

Goods are eligible for RGR if the goods you’re receiving 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 to claim RGR, the express operator will need information to confirm this.

Learn more about claiming RGR on GOV.UK.

Claiming a customs duty waiver on goods sent GB to 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 CDWS and not have exceeded their ‘de minimis state aid’ allowance. You can register for the CDWS on GOV.UK.

​If you wish to use your waiver, the express operator will need to be aware of this before the goods move. You should speak with your supplier to ensure they provide the correct information to the express operator in the format they require, including the EORI associated with the waiver account and confirmation of which goods they are using the waiver for. If this does not happen, the express operator may not be able to claim the duty waiver and you will have to follow the C285 process to claim this retrospectively.

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 the 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 receiving into 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 business-to-business (B2B) parcel movements from Great Britain to Northern Ireland under the Windsor Framework to ensure the express operator moves your goods without incurring duty.

Yours sincerely,

HM Revenue and Customs