Duty Reimbursement Scheme for NI 'At Risk Goods'

Duty Reimbursement Scheme for NI 'At Risk Goods'

16 Jun 2026

Check if you can apply for a repayment or remission of EU import duty paid, or reclaim state aid used (also known as 'replenishment of state aid') on goods brought into Northern Ireland, through the Duty Reimbursement Scheme.

If you’ve moved ‘at risk’ goods into Northern Ireland, you may be able to use the Duty Reimbursement Scheme to:

  • claim repayment of import duty paid
  • claim remission of import duty deferred
  • reclaim state aid used to waive import duty through the Customs Duty Waiver Scheme, also known as ‘replenishment of state aid’

Click here to find out recently updated rules and improvements to the Scheme: Duty Reimbursement Scheme Gov UK