Waiver for customs duty on goods

Feb 03, 2021

If you bring goods into Northern Ireland from Great Britain, you will need to make customs declarations and you may need to pay any tariffs due. Find out how to claim a waiver if you are bringing goods into Northern Ireland from Great Britain which might otherwise incur ‘at risk’ tariffs.

You can claim a waiver for duty on goods you bring into Northern Ireland from Great Britain which might otherwise incur ‘at risk’ tariffs if you have not exceeded certain allowances at the point your import declaration is submitted. Generally, most businesses can claim up to a maximum of €200,00 of aid over 3 tax years.  Lower allowances apply for 3 years to businesses in road freight transport, fisheries and aquaculture and agricultural production.

It is currently not possible to claim a waiver on duty for goods:

  • that might incur ‘at risk’ tariffs when entering Northern Ireland from countries outside of the EU and the UK. You may be able to make a retrospective claim for these goods at a later date if you have not exceeded the allowances set out. More guidance on this will follow shortly from HMRC.
  • if you import any goods classed as primary agricultural goods and or goods belonging to the fisheries and or aquaculture sector. More guidance for traders operating in these sectors will follow from HMRC as soon as possible.

Guidance on how to claim a waiver has been updated with a new section on what to do if you exceed your allowance. For more information, click here.