If you paid, deferred or had waived EU import duty on goods you moved into Northern Ireland as 'at risk', the Duty Reimbursement Scheme may let you reclaim it once the goods meet one of its conditions. For goods moved from Great Britain you can claim the full amount. Claim within 3 years of being notified of the duty, or by 30 June 2026 for duty paid between 1 January 2021 and 30 June 2023.
Claim a repayment of duty on 'at risk' goods (opens in a new tab)
The Duty Reimbursement Scheme: conditions, evidence and how to claim.