Last updated 19 March 2025
Following the guidance issued in September 2024, there has been extensive preparatory work undertaken for the new arrangements for the movement of goods from Great Britain (England, Scotland and Wales) to Northern Ireland by parcels or freight set out in the Windsor Framework.
As a result, and subject to the relevant procedures, the new arrangements as set out in the Windsor Framework are planned to take effect from 1 May 2025.
This guidance is the data requirements for parcel carriers to move parcels for
- consumer-to-consumer
- business-to-consumer
- consumer-to-business
You must provide data to HMRC on the parcel movements based on the information you have received about the parcel from the sender and information you hold as the carrier.
Consumer-to-consumer dataset
For consumer-to-consumer movements, carriers will submit the following data based on information about the parcel that they have received from the sender when shipping or postage was purchased.
- name and address of sender in Great Britain
- name and address of recipient in Northern Ireland
- place of delivery in Northern Ireland (if different from the address of the recipient)
- description of goods in parcel
- number of items
- gross weight
- value (where known)
Data to be submitted by the carrier based on information held by the carrier
- carrier name
- date of delivery
Read more about consumer-to-consumer parcel movements.
Business-to-consumer and consumer-to-business returns dataset
For business-to-consumer and consumer-to-business movements, authorised carriers will submit the following based on the information held by the carrier
- parcel reference tracking number
- your UK carrier authorisation reference
- carrier name
- destination — should be Northern Ireland by default
- 6 digit commodity code generated by the authorised carrier based on the goods description — HMRC is working with carriers to support them in producing commodity codes
- representative name if you as the UK carrier are using a representative
- transport document reference number for transport document, where available
- reference number for supporting documents produced in support of the movement, for example, certificates or licences where relevant
Data to be submitted by the carrier based on information they have received from the sender
- number of the items inside the parcel, for example, 1,2,3 if the parcels contain three different goods
- goods description of each item
- name and address of sender in Great Britain
- name and address of recipient in Northern Ireland
- place of delivery if different from the address of the recipient
- total value of goods in the parcel (amount invoiced)
- gross weight of parcel
- returned goods indicator — only relevant where goods are consumers to business returns
