On September 19th, HMRC announced the delay in implementing the new parcel and freight movements from Great Britian to Northern Ireland under the Windsor Framework. Businesses now have until March 31st 2025 to prepare.
HMRC have released updated information to help businesses prepare for what is to come and the below highlights these key points:
1. New B2B (Business-to-Business) Parcel Requirements:
- All B2B parcels will require information submission through the Customs Declaration Service (CDS) via your parcel carrier. This may involve providing additional information to your carrier and potentially incurring duty payments.
- The UK Internal Market Scheme (UKIMS) allows eligible goods to move duty-free without full customs declarations. These goods must be destined for sale to or final use by end consumers in the UK.
2. B2C (Business-to-Consumer) Parcels Remain Unaffected:
- B2C parcels sent to consumers in Northern Ireland for personal use will continue with no customs declarations, duty, or presentation to customs. Your carrier will collect additional data about the recipient and goods.
3. Identify Your Needs:
- Understand whether you are shipping to businesses or consumers in Northern Ireland. Different processes and information requirements apply.
4. UKIMS Authorisation and Eligible Goods:
- Apply for UKIMS authorisation before March 2025 to simplify B2B parcel movements.
- UKIMS covers goods destined for UK consumers and not subject to EU trade remedies.
- Both sender and recipient can hold UKIMS authorization, and the "importer of record" needs to be clarified (sender or recipient using their UKIMS and EORI numbers).
5. Utilising UKIMS Authorisation:
- Senders using UKIMS need to confirm "not at risk" movement criteria and obtain evidence from the recipient (e.g., knowledge about customer base).
- Both sender and recipient (acting as "importer of record") must maintain evidence for five years.
6. Movements Outside UKIMS:
- Goods not meeting UKIMS criteria or deemed "at risk" of entering the EU will require full customs processes and potentially incur duty.
- Responsibility for customs and duty falls upon the agreed terms between carrier, seller, and buyer (incoterms).
7. Support and Resources:
- Visit GOV.UK for UKIMS details and application.
- Sign up to TSS (Trader Support Service) and receive their weekly newsletter.
The delay in implementing the new parcel and freight movements from Great Britian to Northern Ireland will allow businesses to be even better prepared for March 31st. We at Westmond Logistics will be working closely with our clients to ensure a smooth transition & minimal delays. Keep an eye on our social media platforms where we will be posting regular updates as HMRC releases more information.
