Policy paper

The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026

This tax information and impact note explains the legislative changes that will make it easier for businesses to claim a repayment or remission of Customs Duty when bringing goods into Northern Ireland.

• From: HM Revenue & Customs
• Published: 16 April 2026

Documents

The Customs (Northern Ireland) (EU Exit) Regulations 2026

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Details

This measure applies to businesses and organisations who bring goods into Northern Ireland and will:

• change the rules in relation to remission or repayment of duty under the Duty Reimbursement Scheme (DRS)
• allow eligible businesses to apply to switch an amount of relief from the Customs Duty Waiver Scheme (CDWS) to an award under the Duty Reimbursement Scheme (DRS)

The measure will also permit DRS claims in certain cases where it is not practical to monitor the use of individual items held within common stock of interchangeable goods.

Published 16 April 2026