Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what guidance his Department issues on the requirements for customs declarations for business-to-business shipments exceeding the value of £135 between Great Britain and Northern Ireland.

The Government has recently issued guidance on the long-term arrangements for business-to-business parcels which is available on gov.uk - www.gov.uk/government/publications/moving-parcels-from-great-britain-to-northern-ireland-under-the-windsor-framework-from-30-september-2024.