Claiming customs duty waivers

Find out how to claim a custom duty waiver as de minimis state aid to cover the cost of EU duty chargeable to goods ‘at risk’.

Contents

Introduction

A customs duty waiver is a form of de minimis aid and stops you from having to pay duty on ‘at risk’ goods you move to Northern Ireland. You’ll need to check if you can claim a waiver (opens in a new tab).

The government guidance on how to Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain or countries outside the UK and EU (opens in a new tab) provides information about:

  • who can claim the customs duty waiver
  • allowances per sector
  • how you can claim the customs duty waiver

Who is this guide for?

The customs duty waiver for ‘at risk’ goods movements is mainly intended for:

  • small or medium-sized businesses, or
  • those who only move goods into Northern Ireland occasionally

Larger business can also claim the waiver, but they may use their allowed amount of aid outside the customs duty waiver.

When the waiver does not apply

EU duty is not chargeable; therefore, the claim of customs duty waiver is not applicable, if you are:

  • registered for the UK Internal Market Scheme (UKIMS) and your goods are ‘not at risk’
  • submitting an Internal Market Movement Information (IMMI) under the Windsor Framework simplified processes for Internal Market Movements

What is the undertaking responsibility?

Your de minimis state aid allowance applies to all parts of your organisation participating in bringing goods into Northern Ireland. Together, they are called the “undertaking”. You need to appoint an undertaking administrator to manage the de minimis state aid account.

When applicable, undertakings are responsible for:

Importers that are part of the undertaking can claim custom duty waivers for ‘at risk’ goods through custom declarations using the Trader Support Service

Update your HMRC online services account

Before you can claim a customs duty waiver, make sure your HMRC online services account is up to date with:

  • your industry sector
  • your business details
  • details of any other businesses in your VAT group

You'll also need to record all de minimis aid you've claimed during the last:

  • 3-year rolling period
  • 3 tax years if you are in the fisheries and aquaculture sector

If you do not already have one, you'll need to set up an HMRC online services (opens in a new tab) account with your business:

  • EORI number
  • email address

Further details on these steps can be found in how to Report payments and view your allowance for non-customs state aid and Customs Duty waiver claims (opens in a new tab).

Complete your claim in the Trader Support Service

Once your HMRC online services account is up to date, you can claim for a customs duty waiver in a:

  • supplementary declaration
  • standard declaration

You’ll need to add national additional information code ‘NIAID’ to your declaration. You can find a list of national additional information codes (opens in a new tab) in Appendix 4B.

Check your allowance regularly to ensure your claim is successful. All calculated duties will be deducted from your allowance which can be tracked on the HMRC online service.

What counts as de minimis aid

You need to check with the authority that provided the aid to confirm whether it counts as de minimis aid.

Look at all the financial help you have received and report any that counts as de minimis aid using HMRC's digital service.

The following are examples of de minimis aid:

  • state grants
  • interest rate relief
  • tax relief
  • tax credits
  • state guarantees or holdings
  • state provision of goods or services on preferential terms
  • direct subsidies
  • tax exemptions
  • preferential interest rates
  • guarantees of loans on especially favourable terms
  • acquisition of land or buildings either gratuitously or on favourable terms
  • provision of goods and services on preferential terms
  • indemnities against operating losses
  • reimbursement of costs in the event of success
  • state guarantees, whether direct or indirect, to credit operations preferential re-discount rates
  • discount rates
  • dividend guarantees
  • preferential public ordering
  • reduction of, or exemption from, charges or taxes, including accelerated depreciation and the reduction of social contributions
  • deferred collection of fiscal or social contributions
  • assistance financed by special levies