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 Nov 12, 2021: Businesses in the agricultural primary production sector, and the fisheries and aquaculture sector maximum allowances have been updated.

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.