Apply to claim a repayment or remission of import dutyduty, or reclaim state aid used on ‘at risk’ goods brought into Northern Ireland

If you’ve moved ‘at risk’ goods into Northern Ireland, you may be able to claimuse repaymentthe ofDuty importReimbursement dutyScheme paid,to:

• claim orrepayment remission of import duty deferred.

  You will be eligible to claim for single or multiple movements if you both:

  paid
  • paidclaim orremission deferredof EU import duty on goods you brought into Northern Irelanddeferred
  • havereclaim evidencestate thataid yourused goods have met the conditions to qualifywaive forimport aduty repaymentthrough orthe remission,Customs detailedDuty inWaiver theScheme, ‘Beforealso youknown claim’as section‘replenishment of thisstate guidanceaid’

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  WhenWhat you can claim

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  • paid, waived or deferred EU import duty on goods you brought into Northern IrelandIreland 
  • have fromevidence 1that Januaryyour 2021goods onwards.
    have met the conditions to qualify for a repayment or remission

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  • byreclaim 30state Juneaid 2026,used ifto you’vewaive paidimport duty betweenthrough 1the JanuaryCustoms 2021Duty andWaiver 30Scheme Juneif 2023the goods you used the waiver for then:
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    What

    How much you can claim

    For duty paidpaid, waived or deferred on:

    • movements of goods from Great Britain (England, Scotland and Wales) to Northern Ireland, you can claim for the full amount
    • imports to Northern Ireland from a country outside of the UK or EU, if the EU duty was greater than the UK duty at the time of import, you can claim for the difference between the 2 rates

    You can submit a claim for a portion of the import duty paid, deferred or waived on a consignment of ‘at risk’ goods. For example, if you move a consignment of 100 ‘at risk’ goods into Northern Ireland and 50 of those goods meet the conditions, you can claim for the duty charged on those 50 goods.

    Who can claim

    You can make a claim if you’re:

    • the importer for the original ‘at risk’ movement into Northern Ireland
    • an agent or representative acting on behalf of the importer

    If you’re not resident or established in the UK, you must get an agent or representative established in the UK to submit the claim on your behalf.

    You must be authorised by the importer if you’re making a claim on their behalf.

    Before you claim

    You must provide sufficient evidence to show that the goods you’re claiming for meet one of the following conditions, as long as those goods have not first been moved into the EU.EU:

    • Physicalphysical retail sale or goods intended to be sold by physical retail sale in Northern Ireland.
      Ireland
    • Onwardonward movement from Northern Ireland to Great Britain.
      Britain
    • Exportexport from Northern Ireland to a location outside of the UK or the EU.
      EU
    • Finalfinal consumption in Northern Ireland.
      Ireland
    • Permanentpermanent installation in Northern Ireland.
      Ireland
    • Destructiondestruction in Northern Ireland.
      Ireland

  The following sections provide further detail on these conditions, including examples of evidence you can provide to support your claim. These are illustrative rather than exhaustive. The merits of each claim will depend on the facts of the case and the evidence presented. Claims will be rejected if you do not provide sufficient evidence to show that they meet the conditions.

  Goods for retail sale in Northern Ireland

  You can claim for goods which you have sold or will sell to a consumer in Northern Ireland, or for goods which you have sold to another business in Northern Ireland if you can prove that those goods will ultimately be sold to consumers in Northern Ireland.

  If you’re selling goods directly to consumers in Northern Ireland, you need to provide evidence of the sale to the consumer, this could include:

  • the sales invoice or sales receipt
  • the contract for the sale
  • inventory records
  • VAT records
  • evidence of customer orders and confirmation of final delivery in accordance with the order

  If you’re selling the goods to another retailer or business in Northern Ireland, you should provide evidence of the sale to the other retailer or business and evidence that the goods will subsequently be sold in Northern Ireland. This could include:

  • the sales invoice or sales receipt from the business purchasing the goods
  • commercial documents, such as a VAT invoice (the location of the recipient must be included)
  • inventory records
  • a contract for the sale — a legally binding document which includes details of the exchange, terms of sale, clear product description and ensures the rights and obligations of both parties during the transaction

  Read the section ‘Additional evidence that may be required if your goods are subject to EU trade defence measures’ to check if you need to provide additional evidence.

  Goods moved from Northern Ireland to Great Britain

  Your claim must include transport documentation (such as a road consignment note or a freight invoice) to demonstrate that you have transported goods from Northern Ireland to Great Britain.

  You should support your claim with additional evidence, including:

  • a sales invoice (location of the recipient must be included)
  • commercial documents, such as a VAT invoice (the location of the recipient must be included)
  • evidence of customer orders
  • a packing list (the destination must be included)
  • the manifest data
  • the bill of lading
  • the export declaration, if applicable

  You should provide as much information as is necessary to show that the goods that have been moved to Great Britain, are the same goods for which you were charged duty on entry to Northern Ireland.

  For example, if you moved a number of the same type of goods to Great Britain, you must be able to show that you’re claiming a repayment for the specific goods that you initially moved. This could include:

  • model or serial numbers (or other numerical identifiers)
  • conformity certificates
  • technical specifications

  Read the section ‘Additional evidence that may be required if your goods are subject to EU trade defence measures’ to check if you need to provide additional evidence.

  Goods exported from Northern Ireland to a location outside of the UK or the EU

  Your claim must include an export declaration and should include the movement reference number (MRN).(MRN). Find out how to make a full export declaration.

  You can support your claim with additional evidence, including:

  • a sales invoice (location of the recipient must be included)
  • commercial documents, such as a VAT invoice (the location of the recipient must be included)
  • evidence of customer orders
  • a packing list (the destination must be included)
  • transport documents
  • the manifest data
  • the bill of lading

  Read the section ‘Additional evidence that may be required if your goods are subject to EU trade defence measures’ to check if you need to provide additional evidence.

  You should provide as much information as is necessary to show that the goods that have been exported to a location outside of the UK or the EU, are the same goods for which you were charged duty on entry to Northern Ireland.

  For example, if you exported goods to a location outside of the UK or the EU, you must be able to show that you’re claiming a repayment for the specific goods that you initially imported. This could include:

  • model or serial numbers (or other numerical identifiers)
  • conformity certificates
  • technical specifications

  Goods finally consumed in Northern Ireland

  Your claim must include commercial documents or records showing evidence of actual consumption.

  You can support your claim with inventory records, demonstrating that goods have been used up. For example, an internal record showing that a substance has been entirely consumed could support a reimbursement claim in relation to duty paid on a movement of that substance.

  Goods permanently installed in Northern Ireland

  Your claim must include commercial documents or records showing evidence of permanent installation.

  You can support your claim with additional evidence, including:

  • inventory records
  • commercial documents (such as certificates of conformity, model numbers, technical specifications)
  • a packing list
  • a sales invoice

  Goods destroyed in Northern Ireland

  Your claim must include official destruction certificates, such as records showing a vehicle has been scrapped.

  You can support your claim with other evidence, for example commercial data on inventory held by your business on the treatment of the goods which can be cross referenced with your inventory accounting.

  Where you may need additional evidence

  Additional evidence that may be required if your goods have been processed

  If your goods have been processed in Northern Ireland after duty was charged, you may need to provide additional evidence.

  The evidence to support your claim where goods have undergone processing, should show that inputs into processing ultimately ended up meeting one of the repayment or remission conditions.

  This may include evidence of the inputs, processing and outputs, such as:

  • commercial records (for example, bills of materials, stock records or production records)
  • invoices
  • customs declarations

  For example:

  1. You imported electronic components into Northern Ireland and were charged EU duty.
     
  2. The electronic components were then fitted into laptops.
     
  3. The laptops were then exported to a country outside the EU or the UK.

  In this example, you would need to provide evidence showing that the electronic components for which you were charged EU duty, are those which were fitted and exported as part of the laptops.

  Additional evidence that may be required if your goods are subject to EU trade defence measures

  If you want to claim repayment or remission on the basis that you’ve sold your goods to a business located in Great Britain or a country outside of the EU after 30 June 2023, but your goods are subject to EU trade defence measures, you will need to:

  • notify the buyer
  • provide evidence of this notification when you make your claim

  If you’re providing a sales invoice as evidence to support your repayment or remission claim, you should include either of the following statements on your invoice:

  ‘The products [insert customs code] covered by this invoice originating in [country of non-preferential origin] are subject themselves or incorporate goods subject to trade defence measures according to [insert relevant regulation imposing measures] upon their importation in the EU.’

  ‘The products [insert customs code] covered by this invoice, consigned from [country of original consignment to NI or GB], are subject themselves or incorporate goods subject to trade defence measures according to [insert relevant regulation imposing measures] upon their importation in the EU.’

  ClaimsMaking fora multipleclaim movementswhen you cannot trace imports on a one to one basis

  YouIf canyou cannot provide direct evidence tracing your goods from import to their final destination, you may still be eligible to make a ‘bulk’Duty Reimbursement Scheme claim if your goods are considered interchangeable.

  If your goods are interchangeable, you can claim a repayment for ‘at risk’ duty paid on goods, as long as you can demonstrate that equivalent goods have either remained in Northern Ireland, been moved to coverGreat multipleBritain, movementsor ofmoved to a country outside the EU and UK.

  To qualify, the goods must all have the:

  • same 8-digit commodity code
  • same commercial quality
  • ability to be swapped for each other

  Additionally, you must ensure the goods are not:

  • noticeably different from each other
  • different in any way that werewould previouslylead declaredcustomers to regard them as distinct or unacceptable substitutes for one another
  • mixed with goods that have been brought in ‘not at risk’ or from the EU

  Example

  You import consignment A consisting of 100 litres of liquid into Northern Ireland. All ‘at risk’ and pay EU applicable duty. 

  You import consignment B consisting of enteringa thefurther 100 litres into Northern Ireland. All ‘at risk’ and pay EU applicable duty.

  You hold 200 litres in general stock together, so you cannot disaggregate the liquid and trace back which came from which consignment. 

  You move 100 litres from general stock to Great Britain and have evidence of this.

  You cannot identify which consignment the 100 litres came from.

  You make a repayment claim for consignment A on the basis that your ‘at risk’ goods were moved onwards into Great Britain and provide the evidence, therefore satisfying one of the reimbursement conditions.

  You must provide evidence to demonstrate that you qualify for interchangeable goods.

  Evidence the goods have the same 8-digit commodity code

  You can provide customs declarations, commercial invoices or packing lists showing the same 8-digit commodity code for all batches. Supporting documents such as Trade Tariff printouts or an Advance Tariff Ruling may also be supplied. These confirm the goods are classified identically under the UK tariff.

  Evidence the goods are of the same commercial quality

  You can provide certificates of analysis, product specifications or laboratory test reports showing all batches meet the conditionssame detailedtechnical standards and performance criteria. Additional evidence, such as supplier datasheets, inspection certificates or customer acceptance records, may be included to confirm there is no difference in thiscommercial guidance.quality.

  Evidence the goods can be swapped or are interchangeable

  You can provide supplier declarations, purchase contracts or stock records confirming that either batch may be used in place of the other. Supporting evidence, such as warehouse data, substitution records or customer correspondence, may be supplied to show the goods are interchangeable for the same commercial and technical purpose.

  Evidence that the goods have not been mixed with other goods brought in ‘not at risk’ or which entered Northern Ireland with Union (EU) status

  You can provide evidence of physical or electronic separation. 

  Evidence of physical separation could include:

  • documents demonstrating distinct storage locations or marked warehouse zones
  • inventory records
  • procedures and labelling that enforce segregation

  If you submitcannot aprove bulkphysical claim,separation you’rethen allowedelectronic aseparation maximumcan ofbe 250proven individualthrough consignmentsaccounting records and stock reports that clearly differentiate ‘at risk’ goods from any imported ‘not at risk’ or moved in onefrom the EU.

  If applicable, you can also provide evidence to show that ‘at risk’ goods are the only type of goods in your stock.

  You will be asked to explain why you think your claim qualifies to use interchangeable goods when making your claim.

  Claims for multiple movements

  You can make a ‘bulk’ claim to cover multiple movements of goods that were previously declared ‘at risk’ of entering the EU and meet the conditions detailed in this guidance.

  For all movements included in a bulk claim, you must makeclaim sure each movement claimed is based on the same repayment or remission condition, such as retail sale in Northern Ireland or destruction of goods in Northern Ireland.

  You will need to hold the relevant evidence that relates to each individual movement of goods covered in a bulk claim.

  For example, you may wish to make a bulk claim in the following scenario:

  1. You made multiple movements of ‘at risk’ goods into Northern Ireland.
     
  2. The goods were all destroyed in Northern Ireland.

  Goods subject to an EU trade defence measure cancannot now be included in a bulk claim.

  WhenHMRC makingmay aspecify bulkunder claimlaw, youby cannotmeans includeof multiplepublic paymentnotice, typescircumstances where specific additional requirements apply to claims made in relation to goods subject to a singletrade claim.defence Youmeasure. mustThis submitmay separatebe claimsrelevant forwhere differentHMRC paymentidentifies types.there is an additional level of risk associated with certain goods subject to such a measure.

  What you will need

  To submit a claim for repayment or remission you will need:

  • your contact and address details
  • the movement reference number for single movements
  • a lead movement reference number (this will be the movementearliest withMRN thethat highestforms value)part of the claim) for bulk movements
  • to link the earliest MRN within scope for the first claim for interchangeable goods — for following claims use the next MRN and continue in order
  • a spreadsheet covering details of the additional movement reference numbers (for bulk claims) — you can download one of the templates in the form or submit your own
  • your GB or XI EORI number
  • a commercial record or commercial document for the imported goods
  • a commercial invoice for the imported goods
  • the amount of import duty that was paid to HMRC or waived
  • the amount of duty that should have been paid to usHMRC or the amount of state aid that should have been used
  • the bank account details
  • the relevant evidence to support your claim

  Making a bulk claim

  If you submit a bulk claim you’re allowed a maximum of 250 individual MRNs in one claim.

  To make sure your bulk claim is accepted:

  • you must submit separate claims for different payment types
  • if you are reclaiming state aid, you must only include MRNs from the same month

  If your bulk claim is not accepted you will need to resubmit it.

  Claim online

  You’ll need to sign in to use this service. If you do not already have sign in details, you’ll be able to create them.

  Claim now

  You will get an email to confirm that HMRC has received the form. This email will contain a unique reference number.

  You do not need to do anything further until we write to you regarding your claim.

  After you’ve claimed

  You’ll get a notification once your claim has been approved.

  If your claim is approved, we:

  • will send you a letter to let you know
  • may ask you to provide additional evidence forto somesupport ofyour claim
  • will reimburse the movementsduty withinby yourthe bulkmethod selected when you made your claim — for repayment or remission claims
  • will reimburseamend theyour dutystate eitheraid bybalance bank— transferif oryou currenthave monthreclaimed amendmentstate (CMA)aid