HMRC response on reimbursement scheme and at risk guidance

HMRC has responded to Chartered Accountants Ireland’s letter seeking an update on the duty reimbursement scheme.  

HMRC stated in their response that they are developing plans for delivering the scheme and will share further details about when it will open and how it will operate as soon as they are in a position to do so. Details on evidence requirements will also be provided.  

EU tariffs may apply to goods brought into NI from GB if there is a risk that the goods will subsequently be moved to the EU. If it can be proven that goods stay in NI, the Joint Committee set up under the Protocol agreed that there would be measures to allow for exemptions, or a potential reimbursement of duties paid.   

In the Institute’s letter, the Institute also noted that the definition of “at risk” is a complex area and queried how far down the supply chain a business needs to go to arrive at the decision if goods are “at risk” or “not at risk”. We recommended the publication by HMRC of more developed and detailed guidance.  

In response, HMRC confirmed that the “at risk” guidance will be updated this month (April) to make clearer the ‘at risk’ rules and the interaction between ‘at risk’ and preferential agreements for traders bringing goods into Northern Ireland.