HMRC's National Import Reliefs Unit (NIRU)


HMRC's National Import Reliefs Unit (NIRU) is the single national office responsible for the control of imports from outside the European Union, where any of the following procedures and reliefs have been used:

  • Inward Processing (IP) using a Simplified Authorisation
  • Community System of Duty Reliefs (CSDR)
  • Outward Processing Relief (OPR) using a Simplified Authorisation
  • Returned Goods Relief (RGR)
  • End Use using a Simplified Authorisation
  • Onward Supply Relief (OSR)

NIRU is based at Dorchester House, 52-58 Great Victoria Street, Belfast, Northern Ireland and can be contacted from 08.00 to 16.00, Monday to Friday by: