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.
Sending correspondence from Great Britain to Northern Ireland
Correspondence sent from Great Britain (England, Scotland and Wales) to Northern Ireland is exempt from any requirements. These include letters, postcards and printed matter.
Sending goods in parcels from Great Britain to Northern Ireland
Arrangements for sending parcels from Great Britain to Northern Ireland depend on the type of parcel you are moving and whether you’re
Sending sanitary and phytosanitary goods in parcels from Great Britain to Northern Ireland
In addition to standard requirements, there may be additional requirements when you’re sending sanitary and phytosanitary goods in parcels from Great Britain to Northern Ireland.
Further Defra guidance will be published.
Sending excise goods in parcels from Great Britain to Northern Ireland
In addition to standard requirements, excise duty may be payable on the movement of excise goods from Great Britain to Northern Ireland. Businesses sending excise goods in parcels can no longer delay and must account for all excise duty on all movements where you are liable to pay.
Read more about how to account for duty under the excise duty offset mechanism.
Send parcels from Northern Ireland to Great Britain
Qualifying Northern Ireland goods continue to have unfettered access to Great Britain when they are sent in parcels or freight. Unfettered access means that you can move parcels as normal, with no new requirements.
A small number of goods may be categorised as non-qualifying Northern Ireland goods. In this case, you may need to meet additional customs requirements such as making an entry summary declaration.
Find out more about moving qualifying goods from Northern Ireland to the rest of the UK.
