Great Britain to Northern Ireland business to business parcel arrangements to ensure correct duty charges

HMRC 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 charged customs duty on goods sent from Great Britain (GB) where this could have been relieved or waived. If you are a business that sends or receives B2B parcels moving from GB to NI, then it is important that you are aware of what information your express operator needs to ensure your goods continue to move smoothly and customs duty isn’t charged unnecessarily.
 

You should also speak with your express operator to understand the most effective way for them to receive information if you are:  

• moving goods under the UK Internal Market Scheme (UKIMS) – the express operator will require the UKIMS authorisation number and the associated Economic Operators Registration and Identification (EORI) number for the responsible business – if you are not already registered for UKIMS, check your eligibility and Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland

• claiming preferential origin treatment under the UK to EU Trade & Cooperation Agreement if the goods are of UK origin – information and or evidence needs to be provided to the express operator – this may be through a commercial invoice 

• claiming Returned Goods Relief if the goods are eligible – information and or evidence needs to be provided to the express operator – this may be through a commercial invoice 

• using a waiver under the Customs Duty Waiver Scheme (CDWS) if the responsible business has a CDWS account which can be used – the express operator must be informed that a waiver should be used and the EORI associated with the CDWS must be provided   

The Duty Reimbursement Scheme (DRS) remains available if you are not able to relieve or waive duty via any of the mechanisms above and the goods did not enter the EU. To make a claim you will require certain information including the Movement Reference Number (MRN) from the Customs Declaration Service (CDS) which your express operator will be able to provide you.

‌‌‌Improvements to the DRS are now live. HMRC will be hosting a webinar on Thursday 11‌‌‌ June‌‌‌ 2026 from‌‌‌ 2pm‌‌‌ to‌‌‌ 2.45pm‌‌‌ to talk through the changes, what they mean, and answer any questions businesses may have. You can join the session through the following Microsoft Teams link.

For information and support, you can visit the GOV.UK Windsor Framework resource page for moving parcels for specific support for businesses in GB sending goods via parcels, or businesses in NI receiving goods via parcels. 

HM Revenue and Customs