Policy paper

Duty reimbursement scheme tax information and impact note

This tax information and impact note is about the introduction of the duty reimbursement scheme for customs duty charged on goods moved into Northern Ireland under the Windsor Framework.

• From: HM Revenue & Customs
• Published: 12 June 2023

Documents

The Customs (Northern Ireland: Repayment and Remission) (Eu Exit) (Amendment) Regulations 2023

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Details

This document details the arrangements under which customs duty charged to traders in Northern Ireland can be reclaimed from HMRC, or remitted before the duty is paid.

These arrangements will be available where customs duty in Northern Ireland has been calculated with reference to EU tariff rates, and certain conditions concerning the sale or use of the goods outside the EU are satisfied.

Published 12 June 2023