HMRC Guidance: Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain

Find out how to claim a waiver if you are bringing goods into Northern Ireland from Great Britain which might otherwise incur ‘at risk’ tariffs.

Contents

1. When you can claim
2. How much you can claim
3. Before you make a claim
4. How to claim
5. How often you’ll need to fill in the Customs Duty waivers form
6. What to do if you exceed your allowance

Source gov.uk