Motor Vehicles: Import Duties
The question
To ask the Chancellor of the Exchequer, pursuant to the answer of 11 June 2026 to WPQ 7383, what the recently delivered improvements to the Duty Reimbursement Scheme are.
Answered by Dan Tomlinson
The Duty Reimbursement Scheme (DRS) was launched in 2023 and uptake has increased significantly over the last two years. In 2025 the value of claims paid has exceeded by five times the total paid from the scheme’s launch up to the end of 2024.
HMRC made improvements to the DRS which went live on 26 May 2026. The improvements introduce a replenishment mechanism, enabling businesses using the Northern Ireland Customs Duty Waiver Scheme to reclaim de minimis state aid allowance for the same goods via DRS. The changes also include a new interchangeable goods facilitation, allowing DRS claims where tracking individual items in shared stock is impractical.
These changes, informed through extensive consultation with businesses, will support industry to engage more effectively with the scheme.
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