HMRC published The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 on 16 April 2026, introducing optional facilitations for businesses bringing goods into Northern Ireland under existing duty relief schemes, with implementation expected from 25 May 2026.

Key Changes

The regulations create two principal facilitations within the Northern Ireland customs framework. First, UK businesses granted duty relief under the Customs Duty Waiver Scheme (CDWS) may apply to HMRC to cancel that relief and replace it with an award under the Duty Reimbursement Scheme (DRS), subject to eligibility criteria and evidence requirements.

Second, the measure permits DRS claims based on the use of goods of the same type (interchangeable goods) rather than requiring reference to the specific goods on which duty was incurred. This addresses practical difficulties where businesses maintain common stock of fungible items and cannot monitor individual item usage.

Both facilitations include conditions concerning evidence provision, goods usage requirements, and safeguards against abuse. The regulations also incorporate minor technical corrections to existing Northern Ireland customs provisions.

Administrative Framework

Businesses seeking to utilise these facilitations must apply through online forms and provide supporting evidence. HMRC expects approximately 450 additional DRS claims annually, with negligible exchequer impact projected across all forecast years. The operational impact on HMRC is expected to be minimal, addressed through existing business processes with updates to guidance and forms.

Context

These changes form part of ongoing efforts to make Northern Ireland's post-Brexit customs arrangements more accessible to businesses unable to benefit from other Windsor Framework facilitations. The regulations build upon existing CDWS and DRS provisions established under the Customs (Northern Ireland) (EU Exit) Regulations 2020, reflecting HMRC's continued engagement with stakeholders on practical compliance challenges in the Northern Ireland customs regime.