Could your export business claim a duty reimbursement?

Hillier Hopkins LLP

Chartered Accountants & Tax Advisers

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Businesses who export goods from Great Britain to Northern Ireland should check if they can apply for a repayment or remission of EU Import duty through the Duty Reimbursement Scheme.

HMRC has recently updated its guidance for importers who have moved ‘at risk’ goods into Northern Ireland. Businesses who are eligible can claim for single or multiple movements if they have paid or deferred EU import duty on goods brought into NI, and have evidence that the goods met the conditions to quality for a repayment or remission (further guidance on this is available before a claim is made).

Businesses which are not resident or established in the UK must get an agent or representative who is to submit the claim on their behalf.

The Duty Reimbursement Scheme is also available for EU duty charged when goods move under the new arrangements agreed as part of the Windsor Framework which comes fully into operation in the autumn of 2024.

It is important to note the periods when claims need to be made for as there is until 30 June 2026 for duty paid between 1 January 2021 and 30 June 2023, but only three years following the notification of duty after 30 June 2023.

Claims could be quite sizeable for goods where duty wasn’t at 0% and businesses can also made for partial claims for goods outside of UK origin.

Whilst businesses get to grips with the Windsor Framework and the new virtual green and red lane declarations for goods, they should consider other issues such as if a customer sends an item back to GB for repair. Sending items between both NI and GB and back to the wider EU in general are still difficult as the company handling it will need to declare the item’s value and register for VAT and duty.

These changes haven’t yet been widely publicised so businesses should check how any of these changes and the timescales for making claims affect their business operations.

For further information contact Ruth Corkin, Principal on the details below.

Do you need extra information?

Ruth Corkin - Prinicipal - VAT and Indirect Tax Advisory at Hillier Hopkins

Ruth has been involved with VAT for over 30 years. She started her VAT career as a Customs and Excise Officer in Essex and then moved into consultancy with a variety of well-known accountancy firms. She is well known in the VAT world and is the proud author of many articles and technical works.

Contact Ruth at or on +44 (0)1908 713860

Based at the following office - Milton Keynes, Watford and London