The Government has issued new guidance to businesses who are seeking to reclaim duty on goods which were ‘at risk’ of moving into the EU market. The key points are below and the full guidance is available from the website

How it Works

Where an importer has paid the EU tariff for moving goods to Northern Ireland as they were ‘at risk’ of moving onto the EU market they can be reclaimed where

  • Goods were subsequently sold in Northern Ireland, not moved to the EU
  • Goods were returned from Northern Ireland for sale in GB
  • Goods were destroyed in Northern Ireland
  • Goods were exported to the rest of the world outside the EU

Businesses will be required to submit evidence to demonstrate the goods were sold in Northern Ireland, whether directly to consumers or to another retailer. A range of commercial documentation will be accepted as evidence. Similarly commercial movement documentation is required if the claim covers goods moved to Great Britain or the rest of the world for sale.

Claims can be online and multiple applications can be made providing the same importer is making the claim. You can also claim back part of the duty; if, for example, part of a consignment was subsequently sold in Northern Ireland and the rest continued onto the EU.

Time Limits

The claims process applies to all movements to Northern Ireland since 1st January 2021. For those claims traders have until 30th June 2026 to claim for any new claims after the 30th June 2023 there is a 3 year time limit.