Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain or countries outside the UK and EU

13 Apr 2023

You will need to make declarations and may need to pay any tariffs due when bringing goods into Northern Ireland from Great Britain (England, Scotland and Wales) or from countries outside of the UK and EU.

If you are bringing goods into Northern Ireland from Great Britain, you may be eligible to claim a waiver on Customs Duty, which means that you would not have to pay the duty owed.

You can also find out about the other ways to bring your goods into Northern Ireland from Great Britain without paying duty.

If you do not have experience in customs or would like to find out more information, you can register with the Trader Support Service which can support you with this process.

It is now possible to claim a waiver if any part of your business is involved in the following sectors:

• primary production of agricultural products
• production, processing or marketing of fishery and aquaculture products

You should check what to do before you make a claim because there may be additional requirements if any part of your business is involved in these sectors.

It is currently not possible to make retrospective claims.

For full information; Claim 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)