The Government has confirmed arrangements that will ensure the vast majority of eligible goods moving under the relevant schemes into Northern Ireland from 1st July 2026, can continue to move without attracting EU customs duty.
The facilitations under the Windsor Framework remain unaffected by the EU’s removal of its relief for low-value imports. This means that eligible goods moving from Great Britain to Northern Ireland via the UK Internal Market Scheme (UKIMS) or the UK Carrier Scheme (UKC) can continue to do so ‘not at risk’ and therefore without the need to pay EU duty.
The Government has confirmed with the EU, that goods sent from a business outside of the UK and EU, to a private individual in Northern Ireland, are to be considered ‘not at risk’ of entering the EU when they are first cleared into free circulation in Great Britain and moved to Northern Ireland by a UKC authorised carrier. This positive position will ensure these goods, regardless of their value, will not be subject to duty on entry to Northern Ireland from 1 July 2026. We understand that the vast majority of goods would meet these conditions today. The small number of goods (well below 1% of all parcels flowing into NI) that do not meet these criteria will be considered ‘at risk’ and will be subject to the applicable rate of customs duty from 1 July 2026, unless businesses make adjustments to be able to use the UKIMS or UKC. Routes to relieve, waive or reimburse duty will also remain available.
Please see updates to the relevant guidance pages here:
Check if you can apply for the UK Carrier Scheme – GOV.UK
How to move parcels from Great Britain to Northern Ireland for express operators – GOV.UK
How to send parcels from a business in Great Britain to a private individual or a business in Northern Ireland – GOV.UK
Tax and customs for goods sent from abroad – GOV.UK
The GOV.UK factsheet on B2B movements has been updated to remove the mention of not having to pay customs duty on goods below £135
Fact sheet: Business-to-business parcel movements under the Windsor Framework – GOV.UK
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