Statutory guidance

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

Updated 30 March 2026

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This publication is available at https://www.gov.uk/government/publications/reference-document-for-the-customs-northern-ireland-eu-exit-regulations-2020/duty-incurred-in-northern-ireland-repayment-and-remission-on-production-of-evidence-eligibility-criteria-and-other-conditions

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 Condition 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 the Union Customs Code (UCC), which forms part of assimilated law or Article 9 of the UCC as it has effect through section 7A of the European Union (Withdrawal) Act 2018.
  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. 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.

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 Condition 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 Customs (Northern Ireland) (EU Exit) Regulations 2020.

7. The criteria specified 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 Customs (Northern Ireland) (EU Exit) Regulations 2020.

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, a claim for repayment or remission may be made in relation to the following classes of goods:
    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. Where the goods in respect of which a claim is made:

  • were subject to trade defence measures adopted by the EU, at the time the duty in respect of which the claim is made was incurred;
  • fall within one of the classes of goods described in paragraph 8(a) (b) or (c) above; and
  • have been 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;

a repayment or remission claim can only be made once the purchaser of the 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 UK;
  • that the goods (identified by EU tariff classification code) are 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.
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