Parcels moving from Great Britain to Northern Ireland will be replaced with new arrangements under The Windsor Framework where import customs clearance in Northern Ireland will be required.
From 30 September 2024, what do shippers need to do?
Provide item-level clear goods descriptions, values and commodity codes.
Please specify each item in the shipment with its commodity code, weight, and a concise description, eg. “Ladies woven 100% Cotton blouse”, “Men’s Leather shoes” or “iPhone” instead of a general one.
Apply for authorisation under the UK Internal Market Scheme (UKIMS)
UK Importers in NI, receiving B2B shipments, must apply for a new HMRC authorisation under the UKIMS scheme, to avoid paying EU import duties on all their NI imports. GB Export shippers to Northern Ireland, can apply for UKIMS approval, when they act as IOR in NI to ensure if they are shipping to B2B or B2C end consumers.
Please note: It is the shipper’s responsibility to remain vigilant if any goods are considered “at risk” of being moved or sold into the EU.
