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Last updated: 1 May 2025

This guidance is the data requirements for parcel carriers to move parcels for:

• consumer-to-consumer
• business-to-consumer
• consumer-to-business

You must provide data to HMRC on the parcel movements based on the information you have received about the parcel from the sender and information you hold as the carrier.

Consumer-to-consumer dataset

For consumer-to-consumer movements, carriers will submit the following data based on information about the parcel that they have received from the sender when shipping or postage was purchased.

• name and address of sender in Great Britain
• name and address of recipient in Northern Ireland
• place of delivery in Northern Ireland (if different from the address of the recipient)
• description of goods in parcel
• number of items
• gross weight
• value (where known)

Data to be submitted by the carrier based on information held by the carrier: 

• carrier name
• date of delivery

Read more about consumer-to-consumer parcel movements.

Business-to-consumer and consumer-to-business returns dataset

For business-to-consumer and consumer-to-business movements, authorised carriers will submit the following based on the information held by the carrier:

• parcel reference tracking number
• your UK carrier authorisation reference
• carrier name
• destination — should be Northern Ireland by default
• 6 digit commodity code  generated by the authorised carrier based on the goods description — HMRC is working with carriers to 91Ï㽶»ÆÉ«ÊÓƵ them in producing commodity codes
• representative name if you as the UK carrier are using a representative
• transport document reference number for transport document, where available
• reference number for 91Ï㽶»ÆÉ«ÊÓƵing documents produced in 91Ï㽶»ÆÉ«ÊÓƵ of the movement, for example, certificates or licences where relevant

Data to be submitted by the carrier based on information they have received from the sender:

• number of the items inside the parcel, for example, 1,2,3 if the parcels contain three different goods
• goods description of each item
• name and address of sender in Great Britain
• name and address of recipient in Northern Ireland
• place of delivery if different from the address of the recipient
• total value of goods in the parcel (amount invoiced)
• gross weight of parcel
• returned goods indicator — only relevant where goods are consumers to business returns