- New regulations amend rules for UK businesses claiming customs duty repayment on goods brought into Northern Ireland.
- Changes affect the customs duty waiver scheme (CDWS) and the Northern Ireland duty reimbursement scheme (DRS).
- Aim is to make the schemes more accessible and effective in reducing duty burdens.
- Businesses can switch from CDWS to DRS relief, avoiding State aid classification, under certain conditions.
- DRS claims can now be made for interchangeable goods in mixed stock; regulations take effect on 25 May 2026.
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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