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Written question asked by Gregory Campbell (Democratic Unionist Party) on Thursday, 18 June 2026, in the House of Commons. It was due for an answer on Tuesday, 23 June 2026 (named day). It was answered by Dan Tomlinson (Labour) on Tuesday, 23 June 2026 on behalf of the Treasury.


Motor Vehicles: Import Duties

Question

To ask the Chancellor of the Exchequer, pursuant to the answer of 11 June 2026 to WPQ 7383, what the recently delivered improvements to the Duty Reimbursement Scheme are.

Answer

The Duty Reimbursement Scheme (DRS) was launched in 2023 and uptake has increased significantly over the last two years. In 2025 the value of claims paid has exceeded by five times the total paid from the scheme’s launch up to the end of 2024.

HMRC made improvements to the DRS which went live on 26 May 2026. The improvements introduce a replenishment mechanism, enabling businesses using the Northern Ireland Customs Duty Waiver Scheme to reclaim de minimis state aid allowance for the same goods via DRS. The changes also include a new interchangeable goods facilitation, allowing DRS claims where tracking individual items in shared stock is impractical.

These changes, informed through extensive consultation with businesses, will support industry to engage more effectively with the scheme.


Secondary information

Type
Written question
Reference
11115
Session
2026-27
Related items
Motor Vehicles: Import Duties
Thursday, 11 June 2026
Written questions
House of Commons
Subjects
Import duties Motor vehicles Northern Ireland Payments Treasury Repayments Retail trade
Link
View this Written question on www.parliament.uk