Paid Import Duty moving Goods into Northern Ireland? – How to claim a reimbursement

An area that’s not been without complexity in recent years as the UK attempted to manage goods moving into Northern Ireland which it considered were “at risk” of entering the EU. UK levels of import duty were required to be accounted for as a result even though the goods may have been consumed or installed in Northern Ireland.

Good news, therefore, for affected businesses to see the launch of a Duty Reimbursement Scheme . As usual conditions apply to getting the recovery of overpaid Duty but it’s well worth affected businesses taking a look at the scheme to see if the goods they “imported” into Northern Ireland would be covered by a claim. Situations covered include goods where one of the following conditions apply:

• Physical retail sale or goods intended to be sold by physical retail sale in Northern Ireland.
• Onward movement from Northern Ireland to Great Britain.
• Export from Northern Ireland to a location outside of the UK or the EU.
• Final consumption in Northern Ireland.
• Permanent installation in Northern Ireland.
• Destruction in Northern Ireland.

Indirect Taxes such as VAT and Import Duty have created a range of concerns of businesses moving goods in and out of the UK and Northern Ireland as the post Brexit environment settles. If your organisation needs Indirect Tax support then do get in touch – Centurion are Xeinadin’s Indirect Tax team and are here to help – Indirecttax@xeinadin.com

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