By way of derogation from Article 6(1) of Regulation (EU) No 952/2013, and Articles 143a and 144 of Delegated Regulation (EU) 2015/2446, where the electronic data provided by the United Kingdom postal operator is insufficient to create an electronic import declaration, the customs authority of Ireland shall allow its national postal operator to release goods in postal consignments for free circulation without submitting an electronic import declaration in their National Import system, provided the goods benefit from relief under Articles 25 to 27 of Regulation (EC) No 1186/2009 and Articles 1 and 2 of Directive 2006/79/EC and are sent by a private individual in the United Kingdom to a private individual in Ireland.
Such goods shall continue to be presented to customs and may be subject to physical controls for risk assessment purposes.