Customs Duty Repayment Changes for Northern Ireland Businesses
Summary
HMRC has published The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026, amending customs duty repayment rules for businesses bringing goods into Northern Ireland. The changes modify the Duty Reimbursement Scheme (DRS) to allow eligible businesses to switch relief amounts from the Customs Duty Waiver Scheme (CDWS) to DRS awards. The measure also permits DRS claims for goods held in common stock of interchangeable goods where individual item monitoring is impractical.
What changed
The regulations amend the Duty Reimbursement Scheme by allowing eligible businesses to transfer relief amounts from the Customs Duty Waiver Scheme to DRS awards, providing greater flexibility in managing customs duty liabilities. Additionally, the rules now permit DRS claims in situations involving common stock of interchangeable goods where tracking individual items is impractical.
Businesses importing goods into Northern Ireland should review their current customs duty relief arrangements to determine whether switching from CDWS to DRS would be beneficial. Companies holding interchangeable goods in common stock should assess whether they can now claim duty repayment under the modified rules.
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Apr 17, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
Policy paper
The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026
This tax information and impact note explains the legislative changes that will make it easier for businesses to claim a repayment or remission of Customs Duty when bringing goods into Northern Ireland.
From: HM Revenue & Customs Published 16 April 2026 Get emails about this page
Documents
The Customs (Northern Ireland) (EU Exit) Regulations 2026
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Details
This measure applies to businesses and organisations who bring goods into Northern Ireland and will:
- change the rules in relation to remission or repayment of duty under the Duty Reimbursement Scheme (DRS)
- allow eligible businesses to apply to switch an amount of relief from the Customs Duty Waiver Scheme (CDWS) to an award under the Duty Reimbursement Scheme (DRS) The measure will also permit DRS claims in certain cases where it is not practical to monitor the use of individual items held within common stock of interchangeable goods.
Updates to this page
Published 16 April 2026
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