HMRC responded to the Institute’s letter in which we sought an update about how the duty reimbursement scheme would operate where goods brought into Northern Ireland from Great Britain were declared at risk and were subsequently found to have stayed in Northern Ireland. HMRC were unable to give a definitive timeline on further information becoming available.

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.