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HMRC’s duty reimbursement scheme allows traders moving goods into Northern Ireland to reclaim EU duty if they can demonstrate that the goods were sold or used in Northern Ireland or somewhere else outside the EU.
The scheme came into effect on 30 June 2023 and is part of the Windsor Framework.
Traders will be able to use this scheme for EU duty paid on ‘at risk’ goods moved into Northern Ireland since January 2021 by submitting a digital form along with accompanying documents and evidence. It will also be available for goods moved in the red lane from October 2024.
