We are aware of changes to the EU’s rules of low-value imports and the announcement in December of its intention to introduce customs duty on these goods from 1 July 2026.

At the Budget in November 2025, the Chancellor also announced the removal of the UK's relief from customs duty on goods below £135 from March 2029 at the latest. There is currently a consultation on these changes that closes on 6^th March 2026.

We expect and are committed to ensuring that the current facilitations available for parcels under the Windsor Framework will continue to operate. This means that goods eligible to move under the UK Carrier Scheme and the UK Internal Market Scheme can continue to do so. These schemes are designed to protect goods moving within the UK internal market from incurring duty.

The UK-EU Trade and Cooperation Agreement will also continue to apply.

The Government continues to engage with industry and the EU to ensure any applicable arrangements are implemented correctly and to minimise any negative impacts on Northern Ireland consumers and businesses.

We are aware of changes to the EU’s rules of low-value imports and the announcement in December of its intention to introduce customs duty on these goods from 1 July 2026.

At the Budget in November 2025, the Chancellor also announced the removal of the UK's relief from customs duty on goods below £135 from March 2029 at the latest. There is currently a consultation on these changes that closes on 6^th March 2026.

We expect and are committed to ensuring that the current facilitations available for parcels under the Windsor Framework will continue to operate. This means that goods eligible to move under the UK Carrier Scheme and the UK Internal Market Scheme can continue to do so. These schemes are designed to protect goods moving within the UK internal market from incurring duty.

The UK-EU Trade and Cooperation Agreement will also continue to apply.

The Government continues to engage with industry and the EU to ensure any applicable arrangements are implemented correctly and to minimise any negative impacts on Northern Ireland consumers and businesses.

We are aware of changes to the EU’s rules of low-value imports and the announcement in December of its intention to introduce customs duty on these goods from 1 July 2026.

At the Budget in November 2025, the Chancellor also announced the removal of the UK's relief from customs duty on goods below £135 from March 2029 at the latest. There is currently a consultation on these changes that closes on 6^th March 2026.

We expect and are committed to ensuring that the current facilitations available for parcels under the Windsor Framework will continue to operate. This means that goods eligible to move under the UK Carrier Scheme and the UK Internal Market Scheme can continue to do so. These schemes are designed to protect goods moving within the UK internal market from incurring duty.

The UK-EU Trade and Cooperation Agreement will also continue to apply.

The Government continues to engage with industry and the EU to ensure any applicable arrangements are implemented correctly and to minimise any negative impacts on Northern Ireland consumers and businesses.

Under the Windsor Framework, individuals in Northern Ireland will be able to receive parcels from businesses in Great Britain as smoothly as they do today, with no requirement on businesses for customs declarations, tariffs or presentation of goods to customs authorities. Instead, parcel operators will provide data to HMRC drawing on typical commercial information received from the sending business, under a new “authorised carrier” scheme.

From 30 September 2024, parcels sent from a business in Great Britain to a business in Northern Ireland can be moved through the new green lane, where eligible. This will avoid tariffs and will ensure that these goods will no longer be required to move on the basis of international customs requirements, benefiting from radically reduced checks and data requirements.

Had it been fully implemented, the old Northern Ireland Protocol would have required full customs declarations for all parcel movements from Great Britain to Northern Ireland.

These regulations will ensure HMRC and Border Force have the power to make risk-based and intelligence-led interventions on parcels sent from GB to NI, to be able to verify that they are compliant with the rules.

It is not possible to give precise total values for parcels movements from Great Britain to Northern Ireland. Parcel volumes are not consistent year-on-year but based on estimates and commercial information provided by the parcel industry, the Government understands that around 5 per cent of parcels are sent from businesses to other businesses, with 90 per cent moving from businesses to consumers and 5 per cent from individuals to other individuals.

As part of the Windsor Framework the UK Government has committed to managing risks to the EU Single Market as well as securing Northern Ireland’s place in the UK internal market. Under current arrangements, for a limited category known as ‘prohibited and restricted’ goods, customs declarations have been required since 2021 for movements from Great Britain into Northern Ireland.

The status of goods moving from Great Britain to Northern Ireland will not be changed by this Statutory Instrument and they will not be regarded as ‘exports’. No export processes – safety and security declarations or export declarations – apply when goods move from Great Britain to Northern Ireland.

Under the Windsor Framework, individuals in Northern Ireland will be able to receive parcels from friends, family or businesses in Great Britain as they do today.

Northern Ireland businesses ordering goods from businesses in Great Britain will be able to access the UK Internal Market Scheme and the Green Lane , benefiting from radically reduced checks and data requirements.

Parcels sent from or to a consumer in Northern Ireland will not require customs declarations, tariffs or presentation of goods to customs authorities. This will mean consumers in Northern Ireland will be able to receive parcels from Great Britain without burdens.

The Windsor Framework also enables movements of parcels between Great Britain and Northern Ireland businesses to use the new Green Lane, subject to the same conditions as freight movements. This will ensure that these goods will no longer be required to move on the basis of international customs requirements.

Had it been fully implemented, the old Northern Ireland Protocol would have required full customs declarations for all parcel movements from Great Britain to Northern Ireland.