UK Internal Trade: Northern Ireland
The question
To ask the Chancellor of the Exchequer, if she will make an estimate of the average time taken for applicants to the Duty Reimbursement Scheme to be reimbursed for duty paid on goods brought into Northern Ireland.
Answered by James Murray
The Duty Reimbursement Scheme (DRS) has been operational since June 2023, allowing businesses who move goods into Northern Ireland to reclaim or remit duty provided that the goods can be shown not to have subsequently entered the EU.
DRS claims are processed within 120 days of receipt, although generally the processing time for claims is much shorter. As of 14 March 2025, the average processing time for a DRS claim is 16 days.
Businesses also have a three-year window from the date they were notified of the duty being owed to make a claim under the DRS.
HMRC has published extensive guidance and will continue to support businesses to use the scheme effectively, as well as other schemes such as the Customs Duty Waiver Scheme.
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