HMRC Guidance: Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain or countries outside the UK and EU

Update Oct 14, 2021: This guidance has been updated to explain that traders in National Cap sectors can now claim a waiver. There is also a new Customs Duty waivers form.

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.