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The government has said online retailers in GB will not have to make customs declarations when sending parcels to customers in NI.

However that arrangement is only guaranteed until April and it is unclear what happens then.

The Brexit transition ends on Thursday and most commercial goods into NI from GB will need a customs declaration.

That had led to uncertainty among online retailers with some cancelling or pausing orders to NI customers.

The government says the three-month grace period: "Recognises the unique circumstances of Northern Ireland, the impacts of any disruption to parcel movements in the context of the Covid-19 pandemic and specific challenges for operators moving express consignments."

A government spokesman said further details will be published in the new year, adding: "Our priority is to have a pragmatic approach that allows us to comply with the [Northern Ireland] Protocol without causing undue disruption to businesses and citizens.

"HMRC is engaging with operators to finalise arrangements."

There will be some immediate changes.

An NI-based business receiving goods valued at £135 or more through an express carrier or Royal Mail will need to submit a customs declaration.

They will need to do this within three months of receiving the goods and can use the government's Trader Support Service to do so.

Excise goods, which mostly refers to alcoholic drinks, will also need a declaration when being sent from GB to NI.

The government has advised retailers of those goods to contact their delivery company.

It said: "They will then tell you if they carry the type of goods you want to send and, if they do, they will ask you to provide any additional information that they need so that a declaration can be made."