New Duty Reimbursement Scheme goes live for businesses moving goods to Northern Ireland

Mon 3 Jul 2023
Posted by: William Barns-Graham
Trade News

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A new duty reimbursement scheme has been launched for businesses sending goods from Great Britain into Northern Ireland that do not subsequently move into the EU.

The scheme delivers an important element of the Windsor Framework that was agreed to by prime minister Rishi Sunak and European Commission president Ursula von der Leyen in March this year.

The Windsor Framework was signed to improve post-Brexit trading conditions for Northern Ireland, which effectively remained in the EU single market following the UK’s departure from the EU in order to avoid the need for a hard border on the island and Ireland.

‘Key ask’

The Duty Reimbursement Scheme, which went live on Friday (30 June), allows traders moving goods into Northern Ireland to reclaim EU duty where they can demonstrate that their goods are sold or used in the region, or somewhere other than the EU.

Victoria Atkins MP, the financial secretary to the Treasury, said:

“I know traders have been waiting eagerly for the launch of this scheme and I’m pleased it is now live.

“This meets a key ask from many businesses we’ve spoken to and we’ve worked hard to roll it out as quickly as possible following the agreement on the Windsor Framework.”

Manufacturing benefits

HMRC’s Joint Customs Consultative Committee wrote to industry stakeholders, including the Institute of Export & International Trade, at the end of last week to say that the scheme will be of “particular benefit to businesses in the manufacturing and wholesale sectors.”

“Traders will be able to use this scheme for EU duty paid on ‘at risk’ goods moved into Northern Ireland since January 2021 by submitting a digital form along with accompanying documents and evidence via,” it wrote. “It will also be available for goods moved in the Red Lane from October 2024.”

Traders have been advised that they can get further guidance on how to use the scheme on this link.


The government is also launching a new scheme for traders to declare that goods bound for Northern Ireland from Britain are not ‘at risk’ of entering the EU.

The UK Internal Market Scheme will replace the UK Trader Scheme from 30 September 2023 and is another key element of the UK’s efforts to preserve its internal market, including Northern Ireland.

Traders can find out more details about how to apply for the new internal market scheme here and can watch a webinar from the Trader Support Service about how it will work here.