The Institute received a response form HMRC after seeking an update on when the duty reimbursement scheme will be ready for tariffs paid on “at risk” goods brought into Northern Ireland from Great Britain that are subsequently found to have stayed in Northern Ireland.

In its response, HMRC said that “work continues at pace to develop the scheme” but they are unable to give a definite date for when it is ready.

HMRC reminded readers that there “are a range of options available to allow traders to move goods into Northern Ireland without incurring tariffs and we encourage you to highlight these to traders. We have also recently launched a tool to help traders understand their tariff options when moving goods GB-NI. It can be found at https://www.gov.uk/check-tariff-goods-ni-from-gb.”

We are aware of the cash flow and other implications of this and will keep members updated on our correspondence with stakeholders on this important issue.