HMRC Guidance: UK Carrier Scheme for Northern Ireland Consumer Parcels Movement

• UK businesses authorized under the UK Carrier (UKC) Scheme can move eligible consumer parcels between Great Britain and Northern Ireland without customs or safety and security declarations
• HMRC has released guidance for businesses to check eligibility and apply for the UKC Scheme
• ‘Consumer parcels’ include business-to-consumer, consumer-to-business, and consumer-to-another-consumer parcels
• Parcels moving business-to-business, containing prohibited goods, or exceeding weight limits do not qualify for the scheme
• Only businesses established in the UK can apply for the scheme
• Businesses must have controls and systems in place to comply with the scheme’s obligations

Source: taxscape.deloitte.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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