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Statutory guidance

Reference Document for The Customs (Northern Ireland) (EU Exit) Regulations 2020

The Reference Document for The Customs (Northern Ireland) (EU Exit) Regulations 2020 sets out the necessary steps businesses who import goods into Northern Ireland will need to take.

Updates to this page

From:
HM Revenue & Customs
Published:
3 March 2021
Last updated:
6 July 2026
Show all updates

  1. Further amendments have been made to ‘The Steel Notice’ following updates introduced on 1 July 2026.

  2. The HTML attachment 'The Steel Notice' has been updated to reflect new processes that come into effect from July 1st 2026.

  3. 'Duty incurred in Northern Ireland — repayment and remission on production of evidence (eligibility criteria and other conditions)' has been updated to version 1.2, dated 23 March 2026.

  4. 'Duty incurred in Northern Ireland — repayment and remission on production of evidence (eligibility criteria and other conditions)' has been updated.

  5. 'Duty incurred in Northern Ireland — repayment and remission on production of evidence (eligibility criteria and other conditions)' has been added.

  6. Instructions about making a quota claim, movements of rest of world origin steel from the rest of world to Northern Ireland and movements of UK origin steel from Great Britain to Northern Ireland have been updated.

  7. The links to check UK and EU quota capacity have been updated.

  8. Information about making a quota claim and movements of EU origin steel to Northern Ireland has been added.

  9. Additional information has been added about Northern Ireland Steel Import Duty and making an import supplementary declaration.

  10. More information added about applying for the correct UK quota. Contact email address added for help if the EU quota capacity is available but there is no corresponding UK quota order number.

  11. The Steel Notice has been updated. You should now use the code 'NIQUO' when applying for a quota when making an import declaration.

  12. Information about how to process movements of certain categories of UK origin steel from Great Britain to Northern Ireland has been added.

  13. The Additional Information codes required have been updated for all sections, to add clarification as the scheme widens to new users.

  14. step 2 of the process for direct movements from the Rest of World to Northern Ireland has been removed and step 3 added advising that the Trader Support Service can make these declarations on traders’ behalf if they have registered with them.

  15. First published.

Documents

The Steel Notice

HTML

Duty incurred in Northern Ireland — repayment and remission on production of evidence (eligibility criteria and other conditions), version 1.2 dated 23 March 2026

HTML

Details

The ‘Steel Notice’ sets out the necessary steps businesses who import steel into Northern Ireland will need to take. This is to make sure they are not charged safeguarding tariffs on entry to Northern Ireland where there is capacity in the relevant quotas.

The ‘Duty incurred in Northern Ireland — repayment and remission on production of evidence (eligibility criteria and other conditions), version 1.2, dated 23 March 2026’ describes the eligibility criteria which apply for the purposes of a claim for repayment or remission under chapter 6, part 2 of the Customs (Northern Ireland) (EU Exit) Regulations 2020. It also describes the goods for which a claim may be made.

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