There will be no new requirements for consumer-to-consumer parcels and consumers should not notice any changes when buying from Great Britain retailers.

However parcel companies which are carrying goods from Great Britain companies to Northern Ireland consumers will have to be part of a new trusted trader scheme, called the UK Carrier Scheme (UCS).

It will not involve customs declarations but the companies will have to provide information to HMRC.

For example, they will have to show they have a process in place to tell whether their customer’s goods are being sent to a private individual, or a business.

The major charge will be for business-to-business parcels which will have to use the UK Internal Market Scheme (UKIMS).

That involves a simplified customs declaration for goods which are not at risk of moving onwards into the EU.

Goods which are ‘at risk’ will require full customs processes.

Any businesses exclusively sending parcels to consumers will not need to be registered for the UKIMS.

The UK’s biggest parcel operator, Royal Mail, said it was working closely with the government, customers and others to ensure that goods from Great Britain to Northern Ireland continue to flow smoothly when the changes are implemented.

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