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.
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.
Traders will be able to reclaim on any such EU duties charged for goods ‘at risk’; where the necessary evidence is provided.
Traders will be eligible for reimbursement if they:
● Paid EU duty on goods brought into Northern Ireland.
● Can provide sufficient evidence to demonstrate that their goods have subsequently met the conditions to qualify for reimbursement.
When can a claim be made from?
● Traders can make a claim for EU duty paid on goods brought into Northern Ireland from 1 January 2021 onwards.
Traders will need to claim:
● By 30 June 2026 for goods brought into Northern Ireland before 30 June 2023.
● Within 3 years of being notified of the duty owed for goods brought into Northern Ireland after 30 June 2023.
Is my movement eligible to make a claim?
You must provide sufficient evidence to support your claim, to demonstrate that one of the following has happened to the goods:
● Physical retail sale or goods intended to be sold by physical retail sale in Northern Ireland
● Onward movement from Northern Ireland to Great Britain
● Export from Northern Ireland to a location outside of the UK or the EU
● Final consumption in Northern Ireland
● Permanent installation in Northern Ireland
● Destruction in Northern Ireland
Evidence to support your claim
You will need to provide evidence to support your claim. Full guidance on these requirements is available on GOV.UK, but illustrative examples of evidence could
● Export declaration
● Sales invoice
● Commercial evidence, such as a VAT invoice
● Evidence of customer orders
● Packing list
● Transport documents
● Manifest data
● Bill of lading
● Inventory records
● Contracts for sale
If the goods you moved into Northern Ireland have been processed, you will need to provide additional evidence with your reimbursement claim. This may include evidence of the inputs, processing and outputs to demonstrate that the goods you moved into Northern Ireland later met one of the criteria set out above.
Full guidance and application form is available on GOV.UK.