Last updated: 20 September 2024

Temporary arrangements for moving goods from Great Britain to Northern Ireland

Until the Windsor Framework arrangements come into effect, 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).

The temporary approach 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 parcels. This guidance explains the detail of this approach.

In almost all cases, goods sent to consumers will not need a customs declaration.

Declarations will only usually be needed where the goods are either:

• prohibited or restricted — this is explained in the section ‘Goods with restrictions in place’
• being sent from a business to another business, where the value of the goods is more than £135

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

Northern Ireland residents receiving goods from Great Britain

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

Individuals in Great Britain sending goods to Northern Ireland residents and 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. For example by using a Post Office, express service point or returning goods to businesses.

You can continue to send goods in parcels 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 over £135

If you are a Northern Ireland based business receiving goods valued over £135 through the Royal Mail Group or an express carrier you will have to submit a declaration. However, you can delay when you do this and you will be able to use the free Trader Support Service (TSS) to do so.

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

You should prepare by:

• signing up for the Trader Support Service
• registering to get an EORI number
• storing an invoice for the goods you received, including the date you received them

You should also take steps to avoid the risk of needing to pay tariffs unnecessarily on these goods. You’ll need to keep additional records, dependent on the tariff removal route appropriate:

1. You could consider applying to join the UK Internal Market Scheme to become authorised to declare goods ‘not at risk’. You’ll need to meet certain criteria to do this, including being able to demonstrate the end use of the goods.
2. Proof that the goods meet rules of origin to benefit from zero tariffs under the EU-UK Trade and Cooperation Agreement; or 
3. Evidence that you’re within your de minimis state aid allowance, if you want to claim a Customs Duty Waiver.

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

If the goods you are 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. A declaration is not required for these goods.

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

The temporary approach to declaration requirements now also includes excise goods that are already UK duty paid. 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.

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. In the limited circumstances where the duty already paid is less than the liability, you’ll have to account for the duty.

However, when the temporary arrangements for post and parcels are in place you can either:

1. Defer payment of any additional excise duty until the end of the temporary arrangements. If you do this, you should keep records to be able to account for any excise duty at the end of the temporary arrangements, covered in Excise Notice 206.
2. Choose to use excise periodic accounting to account for and pay any additional duty, in which case you can read more information about periodic accounting in Excise Notice 197.

Read more information about periodic accounting in Excise Notice 197.

Find more information about moving excise goods from Great Britain to Northern Ireland by parcel.

Further guidance on what businesses need to do to account for additional excise duty that has been deferred before the end of the temporary arrangements will be published in due course.

Northern Ireland businesses receiving excise goods from a business in Great Britain valued over £135

If you are a business based in Northern Ireland receiving excise goods valued over £135 from a business in Great Britain, you will have to submit a declaration in line with the arrangements for other goods set out above

The limits for Customs Duty and Import VAT are detailed below along with any changes that apply now that the UK has left the EU.

For imports of goods from outside the UK in consignments not exceeding £135 in value (which aligns with the threshold for customs duty liability), the point at which VAT is collected has been moved from the point of importation to the point of sale. This will mean that UK supply VAT, rather than import VAT, will be due on these consignments.

The £135 limit applies to the value of a total consignment that is imported, not the separate value of individual items that are in a consignment.

This does not include alcohol, tobacco products, perfume or toilet waters, these items are excluded from the relief of customs duty and VAT. Charges at import will be payable.

Low value consignment relief (LVCR), which is an import VAT exemption for goods valued at £15 or less, has been removed in:

• Great Britain for goods imported from outside the UK

• Northern Ireland for goods ordered remotely that are imported from outside the UK and EU Consignments of goods with a value of £135 or less that are outside:

• the UK and sold directly to customers (not through an online marketplace) in Great Britain (England, Scotland and Wales) will have UK supply VAT charged at the point of sale
• the UK and EU and sold directly to customers (not through an online marketplace) in Northern Ireland will have import VAT charged
• if you’re sent a gift with a value of £39 or less, which complies with the rules, it will be free from Customs Duty and Import VAT (gifts of alcohol and tobacco are subject to limits and gifts of perfumes and toilet waters are subject to different limits)
• Customs Duty becomes payable if the value of the goods is over £135

In summary:

Excluding the following: alcohol, tobacco products, perfumes and toilet waters. These items do not benefit from the relief of Customs Duty or VAT at import, and alcohol and tobacco products will also be liable to Excise Duty.

There are several other circumstances where relief from some or all customs charges may be available. If you think your goods may be eligible for a relief, you can contact Imports and exports: general enquiries.

Gifts

The Gift allowance is £39 in value, gifts above this amount are liable to Import VAT. Customs Duty also becomes payable if the value of the goods is over £135.

To qualify as a gift:

• the customs declaration must be completed correctly
• the gift must be sent from a private person outside the UK to a private person(s) in the UK
• there is no commercial or trade element and the gift has not been paid for either directly or indirectly by anyone in the UK
• the gift is of an occasional nature only, for example, for a birthday or anniversary

If you purchase something from outside of the UK to give as a gift to a relative or friend, whether or not it is addressed to that person, it will be treated as a ‘commercial consignment’, for which the Import VAT relief threshold applies.

Gifts of alcohol and tobacco products

Gifts of alcohol and tobacco products, with a value not exceeding £39, qualify for relief from import duties and Import VAT, subject to the following limits against each of the goods described below:

If gifts of alcohol and tobacco are sent in excess of the quantities shown in the above table, relief from Import Duty will only apply up to the limits shown above, and the consignment will not benefit from any relief of Import VAT.

Relief to the limits in the table above only apply to gifts and do not apply to commercial consignments.

In addition, Excise Duty is payable on all alcohol and tobacco products, even if they are a gift.

Undenatured ethyl alcohol and alcoholic beverages containing more than 24% alcohol by volume (abv) are prohibited in international mail. If you’re in doubt, you can check with the Royal Mail Group before sending.

Gifts of perfumes and toilet waters

Customs Duty and Excise Duty are not chargeable on gifts of perfumes and toilet waters. However, Import VAT is chargeable if the allowances detailed below are exceeded, or the goods’ value exceeds £39.

Relief to the limits in the table above only apply to gifts and do not apply to commercial consignments.

Perfumes with a flashpoint of less than 60°C is prohibited in international mail. If you’re in doubt, you can check with the Royal Mail Group before sending.

Multi-gift packages

Multi-gift packages containing more than one gift and clearly intended for several people, the £39 VAT relief applies to each individual person, provided the goods are:

• individually wrapped
• specifically addressed to them
• declared separately on the customs declaration
• within the allowances specified
• marked with the price for each individual item on the declaration

If more than one individual package is addressed to a particular person, the value of the goods will be added together. If the total value then exceeds £39, Import VAT will be charged. If the value exceeds £135, Customs Duty may also be due.

If a package contains several different types of goods intended for more than one person, these should be separately described and given a value on the customs declaration. For Import VAT, only as many items that add up to the value of the Import VAT threshold of £39 will be granted relief. For example, if a package contains 5 items each with a value of £8, 4 of the 5 items will be entitled to relief (4 × £8 = £32). Charges will be payable on the fifth item.

When one item is sent to 2 people and its value exceeds £39, it’s not possible to aggregate each person’s gift relief. The value of an individual item itself cannot be divided - for example, one item with a value of £50 sent to 2 individuals cannot benefit from the gift relief.

Find out about Import VAT and Customs Duty when you send gifts into the UK.

Border Force examine postal packages arriving in the UK for prohibited or restricted goods, such as:

• drugs
• indecent or obscene material
• weapons
• endangered species
• counterfeit goods

They examine packages to confirm the description and value stated on the declaration are correct and check the customs declaration to determine if Customs Duty, Excise Duty and Import VAT is chargeable.

Border Force will sometimes need to examine the contents of a package, particularly when the sender has not completed the declaration correctly. In such cases, the opening, repacking and resealing of the package is carried out, under Border Force instruction, by Royal Mail staff.

Charges are calculated at the postal depots, where the packages are received. In some cases, special arrangements are in place for goods purchased on the internet or by mail order.

Customs Duty becomes payable if the goods are more than £135 in value.

The amount of Customs Duty charged will depend on the type of goods imported and the value stated on the customs declaration CN22/CN23 which is converted to pound sterling using the rates of exchange for the month of importation as shown on the HMRC website.

The percentage varies depending on the type of goods and their country of origin. Duty is charged on:

• the price paid for the goods
• any local sales taxes
• postage, packing and insurance

The cost of postage is excluded from the calculation for Customs Duty on gifts except where the sender has used the Express Mail Service (EMS) as opposed to a standard mail service.

Where the value of gifts is below £630 per consignment, a flat rate of duty of 2.5% will be applied, but only if it is to your advantage.

Excise duty

Excise Duty is charged on alcohol and tobacco products, and is additional to Customs Duty. The Excise Duty on alcohol products (such as wines and spirits) depends on the alcohol content and volume. For wine and cider, it depends on if they’re sparkling or still. Duty on cigarettes is based on a percentage of the recommended retail selling price, plus a flat rate amount per 1,000 cigarettes. On other tobacco products (such as cigars or hand rolling tobacco) Excise Duty is charged at a flat rate per kilogram.

Import VAT

Import VAT is charged at the same rate that applies to similar goods sold in the UK and applies to commercial goods over £135 in value, and on gifts that are over £39 in value. The value of the goods for Import VAT is based on the:

• basic value of goods
• postage, packing and insurance
• any import (Customs or Excise) duties charged

As with Customs Duty, the cost of postage is excluded from the calculation for VAT on gifts, except where the sender has used the Express Mail Service (EMS) as opposed to a standard mail service.

Duty charged on used goods

Used goods are liable to the same duty and VAT charges as new goods. The value on which the charges are calculated may take into account the age and condition of the goods.

Paying customs charges

Royal Mail provides several options for payment and they’ll inform you of the options and the amounts payable when they contact you. A postcard or letter is usually delivered to your address, detailing the amount due and the options available for payment. Once payment has been made, the package may be collected from the post office, or (if you’ve paid online or by phone) you can arrange for it to be delivered. Details of the charges, including the Royal Mail or Parcelforce Worldwide handling fee, will be shown separately on a label affixed to the package.

If the value of the package is over £900 (for Great Britain) and £873 (for Northern Ireland), or it is for a specific customs regime (including all special procedures), you’ll need to complete a customs declaration. You’ll be sent a customs declaration form (C88 or C160) which you must complete and return to Border Force at the Postal Depot, before your package can be delivered. You should not send any payment with this form unless asked to do so. If there are any charges due, you’ll be required to pay them to Border Force before your goods can be released.

Prepayment of Import VAT on goods purchased over the internet or by mail order

HMRC has special arrangements that allow some overseas traders to charge, collect and pay to HMRC the Import VAT for goods purchased by mail order. This would normally be chargeable at the time the goods are imported. These arrangements operate under Memoranda of Understanding (MoU) signed with certain overseas customs and postal authorities. Currently only Jersey and Guernsey has an MoU with HMRC.

Existing arrangements for imports from Jersey and Guernsey will continue after the end of the transition period.

Consignments of goods from Jersey and Guernsey, where VAT is collected and paid to HMRC under the Import VAT Accounting Scheme, will be outside the scope of the new measures.

Overseas traders wanting to use this procedure must be authorised to do so by their authorities.

Once authorised, foreign businesses are issued with a unique authorisation number, which they must show on the customs declaration or packaging. They’ll include the statement ‘Import VAT Prepaid’.

Where these arrangements are used you will not be charged a Royal Mail handling fee when you receive your package.

If you’re a VAT registered business and purchase goods for use in your business, you should keep the outer wrapper and invoice from the supplier to support your claim to input tax.

Paying a handling fee to Royal Mail

If customs charges are payable upon importation, Royal Mail will charge a handling fee to cover the costs for carrying out customs procedures, which includes paying any Customs Duty or VAT due and collecting it from you. If customs examination is required, or if information is missing from the declaration, Royal Mail will open, repack and reseal the package. All international courier and postal operators charge fees for their services. HMRC and Border Force do not have any authority over the level of charges applied for these services.

If there is no duty or tax to pay, you will not be charged a handling fee.

The customs charges and handling fee will be itemised individually on the charge label. Royal Mail will tell you how much you need to pay and the available payment methods. Once payment is received, you can request delivery of your package or pick it up from your local delivery office or depot. You can read more about how to pay charges on either the Royal Mail or Parcelforce Worldwide websites.

As the handling fee is separate from customs charges, queries about the handling fee should be raised with Royal Mail or Parcelforce Worldwide, as appropriate. Royal Mail do not answer queries about customs charges. If you have any queries about the charges raised on your parcel you should contact Border Force. General queries on customs charges should be made to the HMRC Customs International Trade and Excise enquiries service.

Where can I ask about or query a customs charge?

If you have any questions about a particular customs charge you should contact Border Force as soon as possible using form BOR286.

When you write to Border Force, you should include as much detail as you can, including the customs charge label, the customs declaration and the part of the wrapper with your address on it. If your claim is about overcharged tax because the declared value of the goods was incorrect, you will be required to supply evidence, for example, an invoice, receipt of purchase to support your claim.

Border Force deal with thousands of packages every day and without this information they may not be able to trace your package in their records. In the event of a claim, you should retain copies of all wrappings and documents until your claim is settled.

When sending items from Northern Ireland to the EU, no customs declarations are required for sending gifts or goods.

When you send a package to any country outside the EU you must complete and affix a customs declaration, either (CN22, CN23 or a Parcelforce Worldwide Despatch Pack (incorporating the CN23)), which can be obtained from the Post Office.

Any necessary preference certificate or licence should be attached to the outside of the package and clearly identified before handing it over for post.

For commercial items that require an export licence or are being exported under or following a customs special procedure, a commercial invoice should accompany the package. A sticky label C and E83A named ‘Exported by post under HMRC Control’ should be attached which directs post office staff to present the parcel to Border Force at the Office of Exchange for checks to be made prior to export.

Evidence of posting

For private persons, there’s no legal requirement to obtain evidence of posting. However, if you’re in business and registered for VAT, you’ll need to obtain and retain a certificate of posting (C&E132) to support the VAT zero-rating of your supply, and to discharge your liability to customs charges on goods temporarily imported into the UK.

In addition, if you’re a business exporting UK duty paid excise goods, you’ll need a certificate of posting on form C&E132 to support a claim for reimbursement of the UK Excise Duty.

Customs controls on goods exported from the UK

Border Force carry out selective examinations to make sure no prohibited or restricted goods, or items relating to the proceeds of crime are being improperly exported.

Other restrictions on what goods can be sent abroad

Customs and postal administrations throughout the world set certain restrictions on what type of goods can be sent by post. If you have any concerns about sending your goods by post, contact Royal Mail to discuss them.

All goods arriving in the United Kingdom by post from any country outside the EU must be declared to HMRC. In most cases this means the sender making a Customs declaration on a form which is attached to the package. However certain goods must be declared on a Single Administrative Document (SAD).

What is a SAD?

A SAD is a Single Administrative Document (SAD). This is a UK and EU form used to legally declare imported goods to Customs also known as an import entry.

In the UK the SAD is also known as Form C88. The specific version for postal imports is Form C88A.

When is a declaration on a SAD required?

A full import declaration on a SAD is required for all postal imports exceeding £900 declared to home use and free circulation. For imports declared to one of the special procedures (that is, temporary admission, customs warehousing, inward processing and end use) a full customs declaration (SAD) is required to be submitted to CHIEF (Customs Handling of Import and Export Freight) in some cases (including where an “authorisation by declaration” (formerly known as a “simplified” authorisation) is used. The submission of the declaration to CHIEF allows for the guarantee to be taken where necessary. A SAD is also required for returned goods relief over £600.

What form do I use to declare (enter) trade imports by post?

The SAD for postal imports is form C88A. You must use this when declaring your goods to HMRC. HMRC will send you a copy to complete and return. Another form, C87 Notice of Arrival of Goods by Post also accompanies the SAD. This advises you that the goods have arrived in the UK but cannot be delivered until you complete and return the SAD form. It also gives a Customs reference number associated with your package. Please quote this number if you need to speak to HMRC about your package.

Use one SAD for goods covered by each Commodity code. Additional forms can be obtained by contacting HMRC at the postal depot where your package is being held.

What do I do when I receive the form?

Each form consists of four pages and are as follows:

Complete and return all four copies to the Customs postal depot.

Completion of the SAD

Which boxes do I need to complete for postal entries?

You need only complete the boxes whose numbers are shown in the table linked below. The box numbers appear in the top left hand corner of each box on both form C88A and continuation sheets (if required).

Read more about which boxes you need to complete for postal entries.

What documents do I have to send with the completed SAD?

Enclose any of the following documents with your completed entry:

(a) the commercial invoice and any other documents in support of the declared value of the goods

(b) any work sheets used to calculate VAT

(c) an import licence (for goods subject to licensing)

(d) documentary proof of origin (where required)

(e) a preference certificate, where applicable, for goods from countries that has a preferential trade arrangement with the UK and EU

(f) any other certificate required for particular kinds of goods

(g) packing slips for multi-package consignments, giving details of the contents of each package

(h) evidence of export such as an invoice or approval note for returned goods relief, and

(i) any other documents in support of the importation and/or required by HMRC.

Returning the form

What do I do when I have completed the SAD?

Completed forms should be returned to HMRC at the address shown on the top right hand corner of the Notice of Arrival together with any supporting documentation.

You must return the form promptly as any undue delay will result in additional storage charges being incurred and could lead to Royal Mail Group disposing of the package(s).

Do not send a remittance with your entry unless asked to do so. If charges are due, HMRC will send you a payment request with the details of how to submit your payment. Please note that goods cannot be cleared until a payment is cleared and if you choose to make a payment by cheque this may take at least four weeks to fully clear. If deferment of customs charges is requested, the appropriate deferment number should be quoted in box 48.

Customs declarations when sending packages outside the European Union

Customs forms are now mandatory for all gifts and goods sent to a country outside the UK, except when sending items from Northern Ireland to the EU.

What is a customs form for?

When you send items internationally, you must make sure those items abide by the shipping rules of the destination country. Customs forms allow local customs authorities to make sure the goods are allowed and to calculate if there are any duties or taxes to be paid.

Customs forms need to be attached to the outside of your item with all relevant fields completed. You are responsible for ensuring a fully complete Customs Form is attached to your item. Any items with incomplete or absent customs forms are likely be returned to the sender so it's important you get it right.

Do I need a customs form?

It is mandatory to complete a customs form if:

• you are sending goods or gifts from England, Wales or Scotland to anywhere outside of the UK
• you are sending goods or gifts from Northern Ireland to any non-EU destinations (except UK)

You don’t need to complete a customs form if:

• you are sending goods within the UK
• you are sending from Northern Ireland to EU destinations
• you are sending letter or large letters only containing correspondence, commercial invoices or shipping documents

Information you will need for completing the customs form

If you don't complete the relevant fields below, it's likely your item will be returned or delayed. Customs forms require full attention, be careful when filling them out and include all mandatory information relevant to you and your item. You can always ask a member of staff in branch if you have any questions

• Sender's name and address - mandatory
• Type of Contents and accurate content description - mandatory
• Value, quantity and weight of each item - mandatory
• Total value, quantity and weight - mandatory
• Business customers only - HS Tariff number (you can find these here) and GB EORI number or VAT registered number - mandatory for businesses only
• If using a CN23: recipients name and address – mandatory

CN22 customs form

The CN22 is a customs form used when sending gifts and goods abroad worth less than £270 with Royal Mail.

They are mandatory for all gifts and goods being sent internationally from England, Scotland or Wales anywhere outside the UK, if posting from Northern Ireland they are only needed for posting to non-EU destinations.

How to complete a CN22 customs form.

CN23 customs form

The CN23 is a customs form used when sending gifts and goods abroad worth more than £270 with Royal Mail.

They are mandatory for all gifts and goods being sent internationally from England, Scotland or Wales anywhere outside the UK, if posting from Northern Ireland they are only needed for posting to non-EU destinations.

How to complete a CN23 customs form.

CP72 Customs Despatch Pack

Posting from Northern Ireland: a CP72 Customs Despatch Pack (PFU509) is mandatory for non-EU destinations, unless using global express which requires a CP72 Customs Despatch Pack for ALL destinations regardless of value of the item

How to complete a CP72 Customs Despatch Pack.

When receiving goods from abroad, recipients may have to pay VAT and duties. The VAT and duties will be applied depending on the type and value of the goods. For gifts over £39 and goods over £135, Royal Mail may collect the VAT and customs duties on behalf of HM Revenue & Customs (HMRC) from the recipient prior to delivery. Letters, postcards and documents are usually exempt.

Read more about customs and receiving items from abroad.

Read more about changes to VAT treatment of overseas goods sold to customers.