Guide

HMRC's National Import Reliefs Unit (NIRU)

Introduction

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 Abbey House, Head St, Enniskillen, Northern Ireland, BT74 7JL and can be contacted from 08.00 to 16.00, Monday to Friday by: