Claiming Repayment or Remission of Import Duty in Northern Ireland
If you have imported goods classified as ‘at risk’ into Northern Ireland, you may be eligible to claim a repayment or remission of import duty through the Duty Reimbursement Scheme. This scheme also allows for the reclamation of state aid used to waive import duty, known as ‘replenishment of state aid’. Understanding the criteria and process for these claims is essential for UK business owners and finance professionals.
Since 1 January 2021, businesses have had the opportunity to claim for EU import duties that have been paid, waived, or deferred on goods brought into Northern Ireland. It is crucial to be aware of the deadlines for these claims: you must submit your application by 30 June 2026 for duties paid between 1 January 2021 and 30 June 2023. For duties notified after 30 June 2023, claims should be made within three years of notification. If you are reclaiming state aid, it is advisable to do so as soon as you have the necessary supporting evidence, rather than waiting until your waiver allowance is fully utilised.
Eligibility for Claims
To qualify for a claim, you must have either paid, waived, or deferred EU import duty on goods imported into Northern Ireland and possess evidence that these goods meet the conditions for repayment or remission. Additionally, if you have used state aid to waive import duty through the Customs Duty Waiver Scheme, you may reclaim this aid if the goods remain in Northern Ireland, are transported to Great Britain, or are exported outside the UK and EU.
Claim Amounts
The amount you can claim varies based on the nature of the goods and their movement. For goods transported from Great Britain to Northern Ireland, you can claim the full amount of the import duty. If you imported goods from outside the UK or EU and the EU duty was higher than the UK duty at the time of import, you can claim the difference between the two rates. It is also possible to submit a claim for a portion of the import duty on a consignment of ‘at risk’ goods.
Practical Implications for UK Businesses
Understanding the Duty Reimbursement Scheme is vital for UK businesses, particularly those involved in importing goods. This scheme not only provides financial relief by allowing businesses to reclaim duties but also ensures compliance with HMRC regulations. Proper accounting practices must be followed to document claims accurately, which can impact financial reporting and tax planning strategies.
Summary
In summary, if you have imported ‘at risk’ goods into Northern Ireland, you may be eligible to reclaim import duties or state aid through the Duty Reimbursement Scheme. Be mindful of the deadlines and ensure you have the necessary documentation to support your claims. Stay informed with the latest UK tax, accounting, payroll, VAT, HMRC, Companies House and business news from NPUS.
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