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Fri, 22 May 2026 13:25:43 +0000
Date: Fri, 22 May 2026 13:25:43 +0000 (GMT)
From: Trader Support Service <Info@TraderSupportService.co.uk>
To: info@taprogge.co.uk
Message-ID: <807104756.8278915.1779456343882@cell-4-598d47c45f-mxtdm>
Subject: Improvements to the Duty Reimbursement Scheme
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This message is issued by HM Revenue and Customs Dear TSS User, Improveme=
nts will be introduced on 26 May 2026 to the Duty Reimbursement Scheme (DRS=
) used to reclaim duties on =E2=80=98at risk=E2=80=99 goods moved from Grea=
t Britain (GB) or Rest of World (RoW) to Northern Ireland (NI). These chang=
es respond directly to industry feedback and will simplify the claims proce=
ss and offer businesses greater flexibility.**This message is issued by HM =
Revenue and Customs**
Dear TSS User,
Improvements will be introduced on 26 May 2026 to the Duty Reimbursement Sc=
heme (DRS) used to reclaim duties on =E2=80=98at risk=E2=80=99 goods moved =
from Great Britain (GB) or Rest of World (RoW) to Northern Ireland (NI). Th=
ese changes respond directly to industry feedback and will simplify the cla=
ims process and offer businesses greater flexibility.
**Summary of changes** * A new Customs Duty Waiver Scheme (CDWS) replenish=
ment mechanism allowing businesses that have used de minimis state aid on i=
mports under CDWS to top up their waiver balance when a successful DRS clai=
m is made on the same goods =20
* A new Interchangeable Goods mechanism that removes the =E2=80=981-for-1=
=E2=80=99 evidence requirement in certain cases =20
**How will CDWS waiver replenishment work?**
Businesses can use CDWS to waive duties on GB-NI or RoW-NI movements using =
de minimis state aid up to a typical limit of =E2=82=AC300,000 over a rolli=
ng 3-year period. Currently, if you use CDWS on =E2=80=98at risk=E2=80=99 g=
oods that subsequently don=E2=80=99t end up in the EU, there is no way to r=
eplenish the waiver amount.
From 26 May, businesses will be able to replenish this amount through **DRS=
on GOV.UK** https://www.gov.uk/guidance/apply-to-claim-a-repayment-or-remi=
ssion-of-import-duty-on-at-risk-goods-brought-into-northern-ireland. You=E2=
=80=99ll be asked whether CDWS was previously used to waive the duties and =
whether you want to claim them back.
For example: * You moved =E2=80=98at risk=E2=80=99 goods on 3 January 2026=
and waived =C2=A31,000 in duties via CDWS =20
* The goods were consumed in the UK and you have commercial evidence to pr=
ove this to HMRC =20
* You will be able to submit a waiver replenishment claim of =C2=A31,000 t=
hrough **DRS on GOV.UK** https://www.gov.uk/guidance/apply-to-claim-a-repay=
ment-or-remission-of-import-duty-on-at-risk-goods-brought-into-northern-ire=
land =20
* The replenished balance will appear in your waiver digital service accou=
nt =20
**How will Interchangeable Goods work?**
DRS currently requires =E2=80=981-for-1=E2=80=99 evidence tracing individua=
l items from import to their final qualifying use. HMRC recognises this is =
impractical in some cases.
The new Interchangeable Goods mechanism will remove the =E2=80=981-for-1=E2=
=80=99 requirement where interchangeable status can be proved.
For example: * You import 100 litres of liquid in consignment A and 100 li=
tres of liquid in consignment B into NI. Both consignments are imported =E2=
=80=98at risk=E2=80=99 and EU applicable duty is paid =20
* The 200 litres are mixed so you cannot track which parts of the liquid c=
ame from which consignment =20
* You move 100 litres from the mix to GB and have evidence of this but can=
not specify which consignment they came from =20
* You may claim reimbursement for consignment A using evidence of the move=
ment to GB to meet DRS conditions =20
**Can I apply these changes to declarations made prior to 26 May 2026?**
Waiver replenishment: * You may claim for movements where the waiver was u=
sed in the preceding 3 rolling years. =20
* Your waiver digital service account must be up to date and active. =20
All other claim types (including Interchangeable Goods): * Claims for duti=
es paid 1 January 2021 to 30 June 2023 must be submitted by 30 June 2026. =
=20
* For duties notified after 30 June 2023, claims must be made within 3 yea=
rs of notification. =20
This form will be unavailable from 9.30am to 10.00am on Tuesday 26 May, whi=
le we make these updates. If you have started a claim but not yet submitted=
it, we recommend doing so before that date to avoid losing your progress.
**Further information and support**
For further support contact the **Trader Support Service** https://www.trad=
ersupportservice.co.uk/tss?id=3Dtss_contact_us.
Sincerely,
Trader Support Service
**NOTE: Please do not reply to this email as this mailbox is not monitored*=
* =20
Copyright =C2=A9 2026 Trader Support Service. All rights reserved.
_________________
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This message is issued by HM Revenue and Customs Dear TSS User, Improvement=
s will be introduced on 26 May 2026 to the Duty Reimbursement Scheme (DRS) =
used to reclaim duties on =E2=80=98at risk=E2=80=99 goods moved from Great =
Britain (GB) or Rest of World (RoW) to Northern Ireland (NI). These changes=
respond directly to industry feedback and will simplify the claims process=
and offer businesses greater flexibility.=20
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<td><font size=3D"2" face=3D"Arial, sans-serif" color=3D"#333333"> <span st=
yle=3D"line-height: 21px; font-size: 13px;"> <i>This message is issued by H=
M Revenue and Customs</i> </span> <br><br><span style=3D"line-height: 21px;=
font-size: 13px;"> Dear TSS User, </span> <br><br><span style=3D"line-heig=
ht: 21px; font-size: 13px;"> Improvements will be introduced on 26 May 2026=
to the Duty Reimbursement Scheme (DRS) used to reclaim duties on =E2=80=98=
at risk=E2=80=99 goods moved from Great Britain (GB) or Rest of World (RoW)=
to Northern Ireland (NI). These changes respond directly to industry feedb=
ack and will simplify the claims process and offer businesses greater flexi=
bility. </span> <br><br><span style=3D"line-height: 21px; font-size: 13px;"=
> <b>Summary of changes</b> </span>
<ul>
<li><span style=3D"line-height: 21px; font-size: 13px;"> A new Customs Duty=
Waiver Scheme (CDWS) replenishment mechanism allowing businesses that have=
used de minimis state aid on imports under CDWS to top up their waiver bal=
ance when a successful DRS claim is made on the same goods </span></li>
<li><span style=3D"line-height: 21px; font-size: 13px;"> A new Interchangea=
ble Goods mechanism that removes the =E2=80=981-for-1=E2=80=99 evidence req=
uirement in certain cases </span></li>
</ul><span style=3D"line-height: 21px; font-size: 13px;"> <b>How will CDWS =
waiver replenishment work?</b> </span> <br><br><span style=3D"line-height: =
21px; font-size: 13px;"> Businesses can use CDWS to waive duties on GB-NI o=
r RoW-NI movements using de minimis state aid up to a typical limit of =E2=
=82=AC300,000 over a rolling 3-year period. Currently, if you use CDWS on =
=E2=80=98at risk=E2=80=99 goods that subsequently don=E2=80=99t end up in t=
he EU, there is no way to replenish the waiver amount. </span> <br><br><spa=
n style=3D"line-height: 21px; font-size: 13px;"> From 26 May, businesses wi=
ll be able to replenish this amount through <a style=3D"color:#23A0BC;" hre=
f=3D"https://ioe.acemlnb.com/lt.php?x=3D4lZy~GDKKnfL5HN70N5KWBNt2X2luwD3kus=
yjqHIU3KZ55Cq-ky7x.Rr2XORzk~w_x6yY5TDKoGe6X3-2NDGVvFy23Ini8" target=3D"_bla=
nk"><b>DRS on GOV.UK</b></a>. You=E2=80=99ll be asked whether CDWS was prev=
iously used to waive the duties and whether you want to claim them back. </=
span> <br><br><span style=3D"line-height: 21px; font-size: 13px;"> For exam=
ple: </span>
<ul>
<li><span style=3D"line-height: 21px; font-size: 13px;"> You moved =E2=80=
=98at risk=E2=80=99 goods on 3 January 2026 and waived =C2=A31,000 in dutie=
s via CDWS </span></li>
<li><span style=3D"line-height: 21px; font-size: 13px;"> The goods were con=
sumed in the UK and you have commercial evidence to prove this to HMRC </sp=
an></li>
<li><span style=3D"line-height: 21px; font-size: 13px;"> You will be able t=
o submit a waiver replenishment claim of =C2=A31,000 through <a style=3D"co=
lor:#23A0BC;" href=3D"https://ioe.acemlnb.com/lt.php?x=3D4lZy~GDKKnfL5HN70N=
5KWBNt2X2luwD3kusyjqHIU3KZ55Cq-ky7x.Rr2XORzk~w_x6yY5TDKoGe6X3-2NDGVvFy23Ini=
8" target=3D"_blank"><b>DRS on GOV.UK</b></a> </span></li>
<li><span style=3D"line-height: 21px; font-size: 13px;"> The replenished ba=
lance will appear in your waiver digital service account </span></li>
</ul><span style=3D"line-height: 21px; font-size: 13px;"> <b>How will Inter=
changeable Goods work?</b> </span> <br><br><span style=3D"line-height: 21px=
; font-size: 13px;"> DRS currently requires =E2=80=981-for-1=E2=80=99 evide=
nce tracing individual items from import to their final qualifying use. HMR=
C recognises this is impractical in some cases. </span> <br><br><span style=
=3D"line-height: 21px; font-size: 13px;"> The new Interchangeable Goods mec=
hanism will remove the =E2=80=981-for-1=E2=80=99 requirement where intercha=
ngeable status can be proved. </span> <br><br><span style=3D"line-height: 2=
1px; font-size: 13px;"> For example: </span>
<ul>
<li><span style=3D"line-height: 21px; font-size: 13px;"> You import 100 lit=
res of liquid in consignment A and 100 litres of liquid in consignment B in=
to NI. Both consignments are imported =E2=80=98at risk=E2=80=99 and EU appl=
icable duty is paid </span></li>
<li><span style=3D"line-height: 21px; font-size: 13px;"> The 200 litres are=
mixed so you cannot track which parts of the liquid came from which consig=
nment </span></li>
<li><span style=3D"line-height: 21px; font-size: 13px;"> You move 100 litre=
s from the mix to GB and have evidence of this but cannot specify which con=
signment they came from </span></li>
<li><span style=3D"line-height: 21px; font-size: 13px;"> You may claim reim=
bursement for consignment A using evidence of the movement to GB to meet DR=
S conditions </span></li>
</ul><span style=3D"line-height: 21px; font-size: 13px;"> <b>Can I apply th=
ese changes to declarations made prior to 26 May 2026?</b> </span> <br><br>=
<span style=3D"line-height: 21px; font-size: 13px;"> Waiver replenishment: =
</span>
<ul>
<li><span style=3D"line-height: 21px; font-size: 13px;"> You may claim for =
movements where the waiver was used in the preceding 3 rolling years. </spa=
n></li>
<li><span style=3D"line-height: 21px; font-size: 13px;"> Your waiver digita=
l service account must be up to date and active. </span></li>
</ul><span style=3D"line-height: 21px; font-size: 13px;"> All other claim t=
ypes (including Interchangeable Goods): </span>
<ul>
<li><span style=3D"line-height: 21px; font-size: 13px;"> Claims for duties =
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