Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to Council Regulation amending Regulation (EC) No 1186/2009 as regards the elimination of the threshold-based customs duty relief, whether the duty to be paid on the movement of parcels from Great Britain to Northern Ireland will be paid by the person (a) sending the parcel in Great Britain and (b) receiving the parcel in Northern Ireland.

The Government is aware of the EU's plans to remove its relief for low value imports from 1 July 2026.

The facilitations under the Windsor Framework are unaffected by this change, meaning goods can continue to move from Great Britain to Northern Ireland under the UK Carrier Scheme and the UK Internal Market Scheme without the need to pay duty. We continue to engage closely with the EU to understand the future arrangements and ensure we can minimise any potential impact on consumers and businesses in Northern Ireland. We will issue appropriate guidance in due course.

As announced at Budget, the Government will remove its low value imports relief by March 2029 at the latest. The Government is consulting on the design of its new arrangements and there is a live consultation open which closes on 6 March.