News

Sending parcels between GB and NI from 1 January 2021

The Wellhub Team

An express carrier is a company that delivers parcels (express consignments) within a set timeframe, offering a door to door collection and delivery service. It may include:

  • express couriers
  • fast parcel operators
  • freight forwarders
  • Royal Mail Group

Moving goods from Great Britain to Northern Ireland until 31 March 2021

HMRC is adopting a temporary approach to applying declaration requirements for the movement of goods in parcels by express carriers and the Royal Mail Group. This 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 express consignments.

This guidance sets out the detail of this approach, including that declarations continue to be required from 1 January 2021 for prohibited and restricted goods as well as excise goods.

Controls through the Goods Vehicle Movement Service and inventory systems at ports will remain in place through the period that these arrangements are in force. Similarly, VAT requirements will continue to apply. Further, HMRC is working with express carriers and Royal Mail to monitor the flow of goods from 1 January.

 

If you’re a customer of an express carrier or Royal Mail Group

 

Northern Ireland residents receiving goods from Great Britain

If you are a Northern Ireland resident, you can continue to receive goods from Great Britain as you usually do, with no new requirements.

Individuals in Great Britain sending goods to Northern Ireland residents and businesses

You can continue to send goods to Northern Ireland residents in the same way you do at the moment (such as using a Post Office). Similarly, you can continue to send goods to businesses (such as returned goods) as you usually do, with no new requirements.

Northern Ireland businesses receiving goods from a business in Great Britain valued at £135 or more

If you are a Northern Ireland based business receiving goods valued at £135 or more through an express carrier or Royal Mail Group you must submit a declaration with three months of receiving the goods. You will be able to use the free Trader Support Service to do so.

More details on how you will be able to submit this delayed declaration will be issued shortly. In the meantime, you should prepare by registering with the Trader Support Service, registering for an EORI number, and storing an invoice for the goods you received as well as the date that they were received. You should also consider applying to join the UK Trader Scheme to avoid any risk of needing to pay tariffs on these goods.

Northern Ireland businesses receiving goods from a business in Great Britain valued less than £135

If the goods you are receiving in a parcel have a value below £135, then you can continue to order these goods from Great Britain as usual, with no new requirements. A declaration is not needed for these goods.

Businesses in Great Britain sending goods to Northern Ireland residents and businesses

If you are using an express carrier or Royal Mail Group to send excise goods or restricted and prohibited goods, you should inform your express carrier or Royal Mail Group. They will then tell you if they carry the type of goods you want to send and, if they do, they will ask you to provide any additional information that they need so that a declaration can be made. They will then ask you to provide them with any additional information that they need so that a declaration can be made.

If you are sending any other goods you can continue to do so as usual, with no new requirements.

 

For more information, please click here.