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To claim a waiver so you do not have to pay duty on goods you bring into Northern Ireland from Great Britain (England, Scotland and Wales) or countries outside the UK and EU, you鈥檒l need to check:

• non-customs de minimis state aid you鈥檝e received outside of the Customs Duty Waiver Scheme
• de minimis state aid you鈥檝e received as part of the Customs Duty Waiver Scheme

De minimis state aid could include subsidised contracts, loans or grants from organisations like Invest NI and NI Direct.

Who can claim

You can claim as a business as part of a 鈥榮ingle undertaking鈥�.

Your de minimis state aid allowance applies to all parts of your organisation involved in bringing goods into Northern Ireland from Great Britain or from outside the EU. This may include more than one business. This group of businesses is known as the 鈥榰ndertaking鈥�. An undertaking could be a sole trader, a company, a partnership, or any combination of these.

If you are a sole trader, you still need to create a single undertaking if you wish to claim a customs duty waiver. If there is more than one business within the undertaking, you鈥檒l need to decide which business will be the undertaking administrator (lead). The undertaking administrator is responsible for managing the online account and reporting non-customs de minimis state aid you鈥檝e received outside of the Customs Duty Waiver Scheme.

When you can claim

You can claim a waiver for duty on goods which might otherwise be charged 鈥榓t risk鈥� tariffs if you:

• have not exceeded the allowances at the point your import declaration is submitted
• will not exceed the allowance for your sector by making a claim

You can claim for goods you bring into:

• Northern Ireland from Great Britain
• Northern Ireland from countries outside of the UK and the EU 鈥� in this case, you claim a waiver for the difference between the UK and the EU tariff

Checking you鈥檙e within your allowance

De minimis state aid awards for undertakings in the 鈥榦ther鈥� and 鈥榓gricultural鈥� sectors are now calculated over a rolling 3-year basis. This means that whenever you are making a claim under the Customs Duty Waiver Scheme, you must ensure that you will not exceed your de minimis threshold, taking into account all claims dating back 3 years from that date.

We are working as quickly as possible to update the Customs Duty Waiver Scheme digital service to reflect this change. The de minimis state aid balance you are seeing reflects the total amount of de minimis state aid you have been awarded over the current and previous 2 tax years. In the meantime, you must keep your own records to ensure you are within the limit over a rolling 3 period.

This does not apply to the 鈥楩isheries and Aquaculture鈥� sector where de minimis state aid must continue to be calculated on a 3 tax-year basis.

The maximum allowances for each sector are:

• 30,000 euros over 3 tax years for the fisheries and aquaculture sector
• 50,000 euros over a 3 year rolling period聽for the agricultural primary production sector
• 300,000 euros over a 3 year rolling period for all other sectors

The maximum allowance includes all de minimis state aid you claim over a period of 3聽rolling years or tax years 鈥� dependent on which sector your undertaking falls under. This includes de minimis state aid which is not related to customs duty, such as聽Employment Allowance.

If a business in your undertaking is involved in more than one sector where a lower allowance applies, the lowest allowance will apply for your whole undertaking.

De minimis state aid could include subsidised contracts, loans or grants. If you are unsure if an aid you claim is counted as de minimis state aid you should contact the granting authority.

By claiming a waiver for customs duty, you are making a legal declaration that your claim will not result in you exceeding the allowance for your sector.

A business is eligible to claim a waiver for duty because the amount of de minimis state aid they received is below the sector allowance.

Examples of when a business is eligible to claim a waiver

Examples of when a business is not eligible to claim a waiver

Before you claim

You must subscribe to HMRC鈥檚 online service so that you can register your undertaking.

To subscribe, you鈥檒l need to:

1. Get an Economic Operators Registration and Identification number (EORI number), unless you already have one. You鈥檒l also need the EORI number of any other business in your undertaking. If you do not have an EORI number, the online service will take you through the process of getting one.

2. Give HMRC your company email address. You鈥檒l need to do this for verification purposes.

3. Have a Government Gateway user ID and password. If you do not have a user ID, you can create one the first time you subscribe.

The EORI number must be the one linked to the Government Gateway user ID you used when you got an EORI number.

Registering a single undertaking

After subscribing to the online service, you鈥檒l need to register your undertaking. This will make the EORI number you subscribed with the undertaking administrator.

You鈥檒l need to tell us which industry sector your undertaking is involved in.

After registering, you鈥檒l need to add details of the businesses within your undertaking to your account. You鈥檒l then be given an account reference number.

To do this you鈥檒l need the following details for each business:

• EORI number
• contact details

The undertaking administrator must use the online service to tell HMRC about changes to any of the businesses within the undertaking.

Making a claim

You can make a claim on your import declaration.

You can make a claim where you have paid EU duty on 鈥榓t risk鈥� goods in the past 3 years.

You can also make a claim where you have underpaid EU duty on 鈥榓t risk鈥� goods to cover the outstanding EU duty.

Find out how to claim a waiver.

Related guidance

Find out about the other ways to bring your goods into Northern Ireland from Great Britain without paying duty.