If the trader meets the requirements and provides the required evidence, they will be entitled to be fully reimbursed for all such duties. It's worth noting that this will also be backdated, meaning that any relevant duties paid from January 1, 2021, will be eligible for reimbursement.

Traders may be eligible for repayment of duties if they can demonstrate that their goods were sold or used in Northern Ireland, moved elsewhere within the UK, or exported outside of the EU. This policy applies to goods that have been moved since 2021. The new scheme is set to take effect on June 30, 2023, following the introduction of The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023, which will put the policy into action.

How to prepare to make claims 

You will be able to claim reimbursement on eligible movements of 'at risk' goods made since January 2021. Reimbursement will also be available for future movements of goods, including when the new red and green lanes are operational, and reimbursement will be available for eligible movements in the red lane. 

• You can claim the total amount for duty paid on movements from Great Britain to Northern Ireland. 
• For duty paid on imports to Northern Ireland from a country outside of the UK, if the applicable EU duty was greater than the applicable UK duty at the time of import, you can claim for the difference between the two rates. 

Before you make a claim 

To make a reimbursement claim, you must be the importer of record for the original 'at risk' movement into Northern Ireland or an agent acting on behalf of the importer of record. You will be able to claim reimbursement if you have paid EU duty and provide evidence that your goods were not sold or used in the EU. This means that you will need to show that your goods meet one of the following conditions after you moved them into Northern Ireland: 

• onward movement from Northern Ireland to Great Britain 
• export from Northern Ireland to a location outside of the UK or the EU 
• consumption in Northern Ireland 
• permanent installation in Northern Ireland 
• destruction in Northern Ireland 
• retail sale in Northern Ireland 

Evidence to support your claim 

When making a claim, it is essential to provide evidence to support it. The requirements for evidence will be provided when the scheme is launched, but some examples of evidence that could be used include:

• 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 the sale 

In the case that the goods which have moved to Northern Ireland have been processed, it is vital that you include additional evidence to support your reimbursement claim. This could entail presenting evidence of the inputs, processing, and outputs to prove that the goods you transported to Northern Ireland later fulfilled one of the abovementioned criteria.

What period can you claim for

You will be able to make a claim for EU duty paid on goods brought into Northern Ireland from January 1, 2021, onwards. 

• For goods brought into Northern Ireland before June 30, 2023, you must claim by June 30, 2026. 
• For goods brought into Northern Ireland after June 30, 2023, you must claim within three years of being notified of the duty owed. 

Further guidance 

This information aims to offer traders insights into the scheme, coinciding with the release of The Customs (Northern Ireland: Repayment And Remission) (EU Exit) (Amendment) Regulations 2023, the legislation that enacts the scheme.

Consequently, the scheme will be officially launched on June 30. Prior to that, HMRC will release comprehensive guidelines outlining the necessary steps to submit a claim.