Northern Ireland duty reimbursement scheme launched

The Joint Customs Consultative Committee has contacted the CIOT and other stakeholders with an update about the newly launched Duty Reimbursement Scheme for goods moved to, and remaining in, Northern Ireland. The link to gov.uk at the end of the update has the relevant guidance with further details.

Traders can now reclaim duty on goods moving into Northern Ireland which do not subsequently move into the EU after HMRC launched the Duty Reimbursement Scheme today (30 June 2023).

The scheme allows traders moving goods into Northern Ireland to reclaim EU duty where they can demonstrate that the goods were sold or used in Northern Ireland or somewhere else outside the EU.

This delivers an important element of the Windsor Framework, ensuring duty can be reclaimed on goods moving and staying within the UK, or going somewhere other than the EU.

Financial Secretary to the Treasury, Victoria Atkins MP, said: 

“I know traders have been waiting eagerly for the launch of this scheme and I’m pleased it is now live.

“This meets a key ask from many businesses we’ve spoken to and we’ve worked hard to roll it out as quickly as possible following the agreement on the Windsor Framework.”

Traders will be able to use this scheme for EU duty paid on “at risk” goods moved into Northern Ireland since January 2021 by submitting a digital form along with accompanying documents and evidence via GOV.UK. It will also be available for goods moved in the Red Lane from October 2024.

The scheme may be of particular benefit to businesses in the manufacturing and wholesale sectors, where they have evidence that goods moved into NI were not ultimately sold into or used in the EU. Traders can find out how to claim by visiting the guidance on GOV.UK.