How to claim duty waivers on GB-to-NI and third-country shipments
HMRC has published guidance on claiming customs duty waivers for goods moving from Great Britain to Northern Ireland or arriving from non-UK/non-EU countries. The waiver applies to shipments that would otherwise face 'at risk' tariffs under the post-Brexit trading regime. Businesses importing into Northern Ireland should review eligibility criteria and submission procedures to avoid duplicate duty charges.
Photo: Ann H / PexelsOn 26 May 2026, HMRC released official guidance on how importers and traders can claim a customs duty waiver for goods entering Northern Ireland from Great Britain or third countries, where those goods might otherwise be subject to 'at risk' tariffs under the UK-Northern Ireland trading arrangements.
Background
Following the end of the Brexit transition period, Northern Ireland operates under a distinct customs regime. Goods moving from Great Britain into Northern Ireland—and those imported from countries outside the UK and EU—may be charged duties 'at risk' pending determination of final tariff treatment. The waiver scheme allows eligible traders to recover or avoid these charges under specified conditions.
Who can claim
The waiver is available to businesses bringing goods into Northern Ireland via both routes:
- GB to NI trade: Goods crossing the Irish Sea from Great Britain.
- Third-country imports: Goods arriving from non-UK, non-EU countries into Northern Ireland.
Key eligibility and process
According to HMRC's guidance, traders must demonstrate that the goods qualify for relief from 'at risk' duties. The specific grounds, documentary requirements, and submission deadline are set out in the full guidance at https://www.gov.uk/guidance/claim-a-waiver-for-duty-on-goods-that-you-bring-to-northern-ireland-from-great-britain.
Traders should:
- Review the tariff treatment and 'at risk' duty amount.
- Gather supporting evidence of eligibility (origin, value, classification, or other factors).
- Submit a claim to HMRC within the prescribed timeframe.
- Retain records for audit purposes.
What this means for shippers
If you're moving goods into Northern Ireland from GB or importing from third countries, check immediately whether your shipments are subject to 'at risk' duties—and claim the waiver if eligible. Failure to file within the deadline will result in permanent loss of the relief and higher landed costs. Review HMRC's full guidance now and audit your recent NI-bound shipments for unclaimed waivers. /landed-cost
