Duty Reimbursement Scheme for At-Risk Goods in Northern Ireland
HMRC has published guidance on the Duty Reimbursement Scheme, which allows importers to claim repayment or remission of EU import duty paid on 'at risk' goods brought into Northern Ireland, or to reclaim state aid used in their production. This scheme addresses the unique customs status of Northern Ireland under the UK-EU protocol and provides a mechanism for duty relief on eligible shipments.
Photo: Nataliya Vaitkevich / PexelsNorthern Ireland Duty Reimbursement Scheme Clarified
HMRC has issued formal guidance on applying for duty repayment or remission on 'at risk' goods imported into Northern Ireland, effective from the publication date of 26 May 2026. The scheme allows importers to seek reimbursement of EU import duties already paid, or remission of duties owed, on goods meeting specific at-risk classification criteria.
"Check if you can apply for a repayment or remission of EU import duty paid, or reclaim state aid used (also known as 'replenishment of state aid') on goods brought into Northern Ireland, through the Duty Reimbursement Scheme."
— HMRC
Northern Ireland's unique position under the Windsor Framework means certain goods are subject to EU tariff treatment when imported. The at-risk classification applies to goods that may enter the EU single market, triggering duty obligations that importers can now recover if goods do not ultimately transit into the EU or if specific conditions are met.
The scheme encompasses two types of relief:
- Duty Reimbursement: Importers who have paid EU import duties on goods brought into Northern Ireland can claim repayment if those goods did not subsequently enter the EU market or if other qualifying conditions are satisfied.
- State Aid Reclamation: Where state aid (subsidy or support) was used in the production or supply of at-risk goods, importers can seek reclamation or 'replenishment' of that aid, avoiding double-subsidy issues.
Importers should verify eligibility and gather supporting documentation—including customs declarations, invoices, proof of payment, and evidence of goods' final destination or use—before submitting claims to HMRC. The precise conditions, filing deadlines, and documentation requirements are set out in the full HMRC guidance.
What this means for shippers
If you're importing goods into Northern Ireland, check immediately whether your shipments qualify as 'at risk' under this scheme. File duty reimbursement or state-aid reclamation claims with HMRC within the applicable deadline to recover duties already paid or remit future duty liability. Failure to claim forfeits the relief and locks in unnecessary landed costs. Review the full HMRC guidance and consult your customs broker to identify eligible shipments and prepare claims.
