Question to the HM Treasury:
To ask His Majesty's Government how many applications they have received to the Duty Reimbursement Scheme in each year since the scheme was set up, and how much has been reimbursed in each year.
The Duty Reimbursement Scheme (DRS) has been operational since 30 June 2023, allowing businesses who move goods into Northern Ireland to reclaim or remit duty provided that the goods can be shown not to have subsequently entered the EU.
As of 3 April 2025, 1407 claims have been submitted under the DRS.
Period | Claims Submitted | Amounts Repaid |
30 June 2023 – 31 December 2023 | 92 | £134,925.30 |
1 January 2024 – 31 December 2024 | 873 | £1,706,950.41 |
1 January 2025 – 3 April 2025 | 442 | £1,720,655.27 |
Businesses also have a three-year window from the date they were notified of the duty being owed to make a claim under the DRS.
HMRC has published extensive guidance and will continue to support businesses to use the scheme effectively, as well as other schemes like the Customs Duty Waiver Scheme.