Northern Ireland duty reimbursement scheme

HMRC’s duty reimbursement scheme that allows traders moving goods into Northern Ireland to reclaim EU duty if they can demonstrate that the goods were sold or used in Northern Ireland or somewhere else outside the EU came into effect on 30 June as part of 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, and will also be available for goods moved in the red lane from October 2024.