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Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain or countries outside the UK and EU
Find out how to claim a waiver if you are bringing goods into Northern Ireland from Great Britain or countries outside the UK and EU which might otherwise be charged ‘at risk’ tariffs.
You will need to make declarations and may need to pay any tariffs due when bringing goods into Northern Ireland from Great Britain (England, Scotland and Wales) or from countries outside of the UK and EU.
If you are bringing goods into Northern Ireland from Great Britain, you may be eligible to claim a waiver on Customs Duty, which means that you would not have to pay the duty owed.
You can also find out about the other ways to bring your goods into Northern Ireland from Great Britain without paying duty.
If you do not have experience in customs or would like to find out more information, you can register with the Trader Support Service which can support you with this process.
When you can claim
You can claim a waiver for duty on goods which might otherwise be charged ‘at risk’ tariffs if you have not exceeded the allowances at the point your import declaration is submitted. You can claim for goods you bring into:
- Northern Ireland from Great Britain
- Northern Ireland from countries outside of the UK and the EU — in this case, you claim a waiver for the difference between the UK and the EU tariff (the Customs Declaration Service will calculate this for you)