The Duty Reimbursement Scheme

From 30 June 2023, you will be able to claim reimbursement for customs duty paid on "at risk" goods moved into Northern Ireland, if you can show they were sold or used outside of the EU.

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What is the Duty Reimbursement Scheme?

On 30th June 2023 the UK government introduced the Duty Reimbursement Scheme. This scheme has been set up to provide a mechanism for businesses who are importing goods into Northern Ireland, and who have paid duty on "At Risk" goods, to claim a reimbursement where those goods have been shown to not subsequently have entered the EU.

When can a reimbursement be claimed?

There are several scenarios where a business can claim a reimbursement these include:

  • Goods consumed in Northern Ireland
  • Goods moved onward from Northern Ireland to Great Britain
  • Where goods where subject to a permanent installation in Northern Ireland
  • Goods which were exported from Northern Ireland to a destination outside the UK/EU
  • Goods which were subject to either destruction or retail sale in Northern Ireland.

Who can make a claim?

To be able to make a claim you need to either be the importer of record, or an agent acting on behalf of the importer of record.

What evidence will I need?

Any business seeking to make a claim for duty reimbursement will require appropriate evidence to illustrate that they meet the requirements of the scheme. Whilst this may vary from case-to-case, examples of such evidence can include:

  • Sales invoices/contracts
  • Export declaration
  • VAT invoice
  • Inventor records
  • Manifest data

Does this scheme cover duty payments from January 2021?

The Duty reimbursement scheme can be used to claim EU customs duty paid from 1 January 2021.

Are there any time limits?

For any goods brought into Northern Ireland prior to 30 June 2023 businesses will have until 30 June 2026 to reclaim any duty.

For any goods imported into Northern Ireland after 30 June 2023 businesses will have three years from the date of notification to reclaim duty.

Further Information

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Prepared by the InterTradeIreland Trade Hub Team.

Article reviewed: October 2023