Statutory guidance

Duty incurred in Northern Ireland — repayment and remission on production of evidence (eligibility criteria and other conditions)

Updated 20 March 2026

Section One

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

1. 1. In order to make a claim for repayment or remission, the eligibility criteria described in Conditions One to Four below must be satisfied.
2. 2. Condition One is that a claimant must:
   1. (a) in the case of an individual, be resident in the United Kingdom; and
   2. (b) in any other case —
      1. i. have a registered office in the United Kingdom; or
      2. ii. have a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform.
3. 3. Condition Two is that a claimant must be registered in accordance with Article 9 of Regulation (EU) No 952/2013 (known as the Union Customs Code or UCC). The UCC forms part of assimilated law in the UK and the EU version also has effect through section 7A of the European Union (Withdrawal) Act 2018 in the UK in respect of Northern Ireland.
4. 4. Condition Three is that the claimant must have incurred a liability to duty under section 30A(3) or section 40A(1)(b) of the Taxation (Cross-border Trade) Act 2018 (TCTA) in the course of a commercial activity.

5. Condition Four is that the claimant:

• must have paid the duty under section 30A(3) or section 40A(1)(b) TCTA, or deferred payment of that duty in accordance with Article 110 UCC or
• in the case of a claim made in respect of Chapter 5 relief goods, must be the original claimant.

In this condition ‘Chapter 5 relief goods’ and ‘original claimant’ have the same meaning as in regulation 16T of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (the 2020 regulations)

6. Where a repayment and remission agent makes a claim on behalf of a principal:

• The reference in Condition One to the claimant is to be read as referring to the repayment and remission agent.
• The references in Conditions Two, Three and Four to the claimant are to be read as referring to the principal.

In this paragraph, ‘repayment and remission agent’ and ‘principal’ have the same meaning as in regulation 16U of the 2020 regulations.

7. The criteria specified in Condition Two (registration in accordance with Article 9 of the UCC) and Condition Three (commercial activity) are subject to exceptional waiver in accordance with regulation 16Z2(1) of the 2020 regulations. $EndLegislativeList

Section Two

Classes of goods in relation to which a claim for repayment or remission may be made under Chapter 6, Part 2 of the Customs (Northern Ireland) (EU Exit) Regulations 2020.

1. 8. Subject to paragraph 9, the classes of goods in relation to which a claim for repayment or remission may be made are:
   1. a. Goods that have been removed from Northern Ireland to Great Britain, without having been moved into an EU member state from Northern Ireland
   2. b. Goods that have been removed from Northern Ireland to a non-EU destination other than Great Britain, without having been moved into an EU member state from Northern Ireland
   3. c. Goods which have been finally used by an end-consumer (or end-consumers) located in Northern Ireland, without having been moved into an EU member state from Northern Ireland
   4. d. Goods which have been permanently installed in NI without having been moved into an EU member state from Northern Ireland
   5. e. Goods which have been finally destroyed in Northern Ireland without having been moved into an EU member state from Northern Ireland
   6. f. Goods which have been sold or are intended to be sold by retail sale to end-consumers from a physical outlet located in Northern Ireland.

9. This paragraph applies to claims for repayment or remission where:

• the goods in respect of which the claim is made (the claim goods) were subject to trade defence measures adopted by the EU at the time the duty to be repaid or remitted was incurred, and
• those goods or, in the case of an interchangeable goods claim, the goods for which evidence is provided in order for the claim goods to be deemed to fall within a case identified at (a), (b) or (c) of paragraph 8, are sold after 30 June 2023, but before the claim is made, to a customer who is a business located in Great Britain or a country outside of the EU.

Where this paragraph applies the claim goods will only fall, or be deemed to fall, within the cases identified at (a), (b) or (c) of paragraph 8, where the purchaser of the relevant goods has been notified (on the sales invoice or otherwise) of:

• the country of origin of the goods, or country from which they were consigned to the United Kingdom (or, in the case of an interchangeable goods claim where this was not possible, the country or countries which may be the country of origin or country from which the goods were so consigned)
• the goods (identified by EU tariff classification code) being subject to, or incorporating goods subject to, EU trade defence measures on entry to the customs territory of the EU (or, in the case of an interchangeable goods claim where this was not possible, that the goods (identified by EU tariff classification code) may be subject to, or incorporate goods subject to, EU trade defence measures on entry to the customs territory of the EU) and
• the relevant EU legislation that imposes those trade defence measures (or, in the case of an interchangeable goods claim where this was not possible, the relevant EU legislation that imposes the trade defence measures the goods, or incorporated goods, may be subject to).

In this paragraph ‘interchangeable goods claim’ has the same meaning as in regulation 16T of the Customs (Northern Ireland) (EU Exit) Regulations 2020.