Notice

Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020

Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020 which have the force of law.

• From: HM Revenue & Customs
• Published: 10 November 2023
• Last updated: 25 May 2026
  Show all updates

  1. 25 May 2026

     Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020 have been updated to take account of new facilitations within the duty reimbursement scheme (DRS) for customs duty amounts incurred when goods are brought into Northern Ireland. These new facilitations allow UK businesses to switch an amount of relief previously granted under the customs duty waiver scheme to an award under DRS. It also enables DRS claims to be made where it is not practical for a business to monitor the use of each individual item held within a common stock of interchangeable goods.

  2. 2 April 2025

     Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020 have been updated with information relating to new online forms and use of state aid for C2001 and C285. References to the previous print and post versions of the forms have been removed.

  3. 31 January 2024

     Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020 have been updated with information about customs rules that apply when domestic goods are moved from Northern Ireland to Great Britain and pass through the Republic of Ireland. This includes information about the limited cases where a UK customs declaration is required for these goods.

  4. 10 November 2023

     First published.

Applies to Northern Ireland

Documents

Notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020 which have force of law

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Details

The attached document provides the text of the notices made under the Customs (Northern Ireland) (EU Exit) Regulations 2020.