Sending Parcels between the UK Mainland and Northern Ireland - Valid until September 2024

Under the current temporary arrangements, most goods sent to consumers do not require a customs declaration. However, declarations are needed for prohibited or restricted goods and for business-to-business shipments where the value of the goods is over £135. Northern Ireland residents can continue to receive goods from Great Britain with no new requirements, and individuals in Great Britain can send goods to Northern Ireland residents and businesses as before. Northern Ireland businesses receiving goods valued over £135 must submit a declaration, which can be delayed with assistance from the Trader Support Service (TSS). For goods valued at £135 or less, no declaration is required.

The government and the EU have agreed on the Windsor Framework, which outlines new requirements for sending parcels between Great Britain and Northern Ireland, set to be in place from the end of September 2024.  Therefore this information will be superseded 

https://www.gov.uk/guidance/sending-parcels-between-great-britain-and-northern-ireland