Terms of the Windsor Framework allow traders to reclaim EU duty paid on goods that can be shown not to have entered the EU.

This Duty Re-Imbursement Scheme went live at the end of last week and can be applied to goods moved since 2021.  Link:  Northern Ireland duty reimbursement scheme launches – GOV.UK (www.gov.uk)

The Customs Duty Waiver Scheme will be expanded from January 2024,  meaning the maximum value of duties able to be waived over the course of three tax years for ‘at risk’ goods moved into Northern Ireland will rise to €275,000 (around £235,000) from the current level of €200,000 (around £170,000).  Link, updated July 3rdClaim a waiver for duty on goods that you bring to Northern Ireland from Great Britain or countries outside the UK and EU – GOV.UK (www.gov.uk)

Additional detail has been published on the operation of the Windsor Framework. The Implementation Guidance clarifies the expansion of the UK Internal Market scheme in the autumn plus the opening of the full “Green lane scheme” in 2024. https://www.gov.uk/government/collections/the-windsor-framework-further-detail-and-publications

Guidance on how companies can get authorised to declare goods brought into Northern Ireland ‘not at risk’ of moving to the EU.  Authorization is necessary to ensure EU duty is not payable.  Link: https://www.gov.uk/guidance/apply-for-authorisation-for-the-uk-internal-market-scheme-if-you-bring-goods-into-northern-ireland

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