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In the limited circumstances where the duty already paid is less than the liability, you’ll have to account for the duty. There is still a liability to excise duty on arrival in Northern Ireland but you can offset this against the duty already paid in Great Britain. This means that for as long as the temporary arrangements are in place, businesses sending excise duty paid goods from Great Britain to Northern Ireland by RMG or an express carrier, do not need to make a customs declaration. The temporary approach to declaration requirements now also includes excise goods that are already UK duty paid. Businesses in Great Britain sending excise goods to Northern Ireland residents and businesses A declaration is not required for these goods. If the goods you’re receiving in a parcel have a value of £135 or less, then you can continue to receive these goods from Great Britain as usual with no new requirements. Northern Ireland businesses receiving goods from a business in Great Britain valued at £135 or less Proof that the goods meet Rules of Origin to benefit from zero tariffs under the EU-UK Trade and Cooperation Agreement orĮvidence that you’re within your de minimis State Aid allowance.ĭependent on your contractual arrangement with the Great Britain sending business, they may complete the delayed declaration instead of you. You’ll need to meet certain criteria to do this, including being able to demonstrate the end use of the goods. You could consider applying to join the UK Trader Scheme to become authorised to declare goods ‘not at risk’. You’ll need to keep additional records dependent on the tariff removal route appropriate: You should also take steps to avoid the risk of needing to pay tariffs unnecessarily on these goods when you submit your declarations. storing an invoice for the goods you received, including the date that they were received.registering with the Trader Support Service.

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You should speak to the TSS on when and how to make this declaration, and further details on how you’ll be able to submit this delayed declaration will be issued in due course.

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However, you can delay when you do this and you’ll be able to use the free Trader Support Service ( TSS) to do so. If you’re a Northern Ireland based business receiving goods valued over £135 through the Royal Mail Group or an express carrier you’ll have to submit a declaration. Northern Ireland businesses receiving goods from a business in Great Britain valued over £135 You can continue to send goods in parcels to businesses (such as returned goods) as you usually do with no new requirements. For example by using a Post Office, express service point or returning goods to businesses. You can continue to send goods in parcels to Northern Ireland residents and businesses in the same way you did before 1 January 2021.

Individuals in Great Britain sending goods to Northern Ireland residents and businesses If you’re a Northern Ireland resident consumer, you can continue to receive goods from Great Britain with no new requirements. Northern Ireland residents receiving goods from Great Britain

controls through the Goods Vehicle Movement Service.

The controls and requirements that apply during the temporary approach period are:

being sent from a business to another business where the value of the good is greater than £135.

In almost all cases, goods sent to consumers will not require a customs declaration.ĭeclarations will only usually be required where the goods are either: This guidance sets out the detail of this approach. The temporary approach recognises the unique circumstances of Northern Ireland, the impacts of any disruption to parcel movements in the context of the Coronavirus (COVID-19) pandemic, and specific challenges for operators moving parcels. HMRC has adopted a temporary approach to applying declaration requirements for the movement of goods in parcels (including by the Royal Mail Group and express carriers). Temporary arrangements for moving goods from Great Britain to Northern Ireland The government has introduced new legislation to make changes to how the Northern Ireland Protocol will apply. You should continue to use this guidance for now. It will be updated in due course, giving you time to prepare for any new requirements.

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