Changes to the rules for sending parcels between Northern Ireland and Great Britain due to kick in from the end of this month are being delayed.

The Windsor Framework changes how businesses will be able to send parcels to Northern Ireland, and requires different types and levels of information to be collected by parcel carriers.

His Majesty’s Revenue and Customs (HMRC) has announced that the new arrangements will now apply from March 31 2025, and that “businesses should be fully prepared for them” by that date. The arrangements had been due to come into force from next Tuesday, October 1.

Once the changes come into effect, parcels sent between businesses in GB and NI will be treated “in line with processes in place for freight”.

This will require businesses to be authorised under the UK Internal Market Scheme (UKIMS).

How parcels will be treated in will depend on whether they are “at risk” of the goods entering the EU, or if they will stay within the UK’s internal market.

Information the business will have to provide to the carrier will include the gross mass of the product, its value and a description of the goods.

The description provided can be general, for example “shampoo” or “iPhone”, but cannot be too generic, such as “goods” or “gifts”.

Packages sent by or to consumers will see fewer changes, although carriers will collect information about the delivery, much as they do currently.

Goods sent in this manner must not be over 31.5kg if the package contains multiple items or 100kg if it contains a single item and must be moved by an authorised carrier.

HMRC say they “will provide further information on the detailed timeline for the coming into effect of the new arrangements in due course”.

The Windsor Framework was agreed in February 2023 between the EU and then UK Prime Minister Rishi Sunak.

It substantially alters the the way that trade operates between Northern Ireland and Great Britain following Brexit.

The deal allows NI full access to the EU single market. However it confirmed checks on goods moving across the Irish Sea between NI and GB.