From January 2024, the Customs Duty Waiver Scheme will increase the maximum value of duties able to be waived over the course of three tax years for 'at risk' goods moved into Northern Ireland. This will rise to €275,000 (~£235,000) from the current level of €200,000 (~£170,000).  

This will apply to claims made by traders from 1 January 2024. This includes movements after 1 January 2024 and where traders want to recover EU customs duty retrospectively paid before 1 January 2024.  

Besides an increase in the overall limit, there will be no change in how to claim a waiver under the scheme. This scheme will continue in force once the new arrangements under the Windsor Framework for the movement of goods are applied. That means waivers will remain available for traders moving goods in the red lane when those arrangements enter into force  from 30 September 2024. 

If your business is in the following industry sectors, it may be possible for you to claim the waiver for any at-risk goods moved from the UK to Northern Ireland: 

• Primary Production of Agricultural Products 
• Production, Processing or Marketing of Fishery and Aquaculture Products  

For further information on how to apply for the Duty Waiver Scheme, please visit the following link on the gov.uk website: 

 https://www.gov.uk/guidance/claim-a-waiver-for-duty-on-goods-that-you-bring-to-northern-ireland-from-great-britain