HMRC updates guidance on moving parcels from Great Britain to Northern Ireland

HMRC published an updated version of its guidance on 1 November 2026 for couriers and express operators who move parcels from England, Scotland and Wales to Northern Ireland. The guidance covers parcels between private individuals and between businesses and consumers.

What has changed

The changes affect two parts of the document. The section on consumer parcels confirms that distance sales entering Northern Ireland that are "at risk" of moving into the EU are charged a handling fee. The fee is 2 euros. An earlier update, on 1 July 2026, reflected changes to customs duty on low-value imports.

The section on carriers operating under the UK Carrier Scheme confirms that import VAT is due on goods worth more than £135.

Parcels between private individuals

Under the guidance, parcels sent between consumers can move without a customs declaration, safety and security requirements, customs duty or presentation of the goods to customs authorities. Correspondence, meaning letters, postcards and printed matter, is exempt from the requirements. The carrier does not need to share data about it with HMRC.

Carriers must give HMRC data on consumer-to-consumer movements within 24 hours after delivery. For movements between a business and a consumer, the data must be provided before delivery is completed.

UK Carrier Scheme

The UK Carrier Scheme is an authorisation for couriers and express operators. It allows them to move eligible consumer parcels that are not "at risk" of entering the EU. Such parcels are not subject to customs duty or the handling fee. The conditions for business-to-consumer parcels include that:

• the sender is a business or individual established in the UK,
• the parcel is moved by an authorised carrier,
• the goods are for personal use,
• the weight does not exceed 31.5 kg (or 100 kg for a single item).

Goods that do not meet these criteria must be sent under the rules for business-to-business movements. This also applies to parcels "at risk" of entering the EU, which are charged the EU rate of duty.

For goods from outside the UK and the EU worth £135 or less, the Import One-Stop Shop number must be included if the online marketplace or seller provides it.

What this means for you

The guidance is aimed at courier companies, not individual customers. It may still matter to people who send parcels to Northern Ireland or buy goods there online. An ordinary parcel between private individuals, sent for personal use, needs no customs duty or customs declaration. The 2 euro fee applies to distance sales "at risk" of entering the EU. The carrier and the seller determine whether it applies. If in doubt, ask the courier or the shop.