Policy paper
Duty reimbursement scheme tax information and impact note
This tax information and impact note is about the introduction of the duty reimbursement scheme for customs duty charged on goods moved into Northern Ireland under the Windsor Framework.
Documents
Details
This document details the arrangements under which customs duty charged to traders in Northern Ireland can be reclaimed from HMRC, or remitted before the duty is paid.
These arrangements will be available where customs duty in Northern Ireland has been calculated with reference to EU tariff rates, and certain conditions concerning the sale or use of the goods outside the EU are satisfied.
Published 12 June 2023