Under the terms of the Northern Ireland Protocol EU State Aid rules will continue to apply in relation to trade in goods between Northern Ireland and the EU. This allows the UK government to operate a customs duty waiver for goods imported into Northern Ireland.

What is a customs duty waiver?

Since January 2021 businesses in Northern Ireland who are importing goods from GB have had the option of using a customs duty waiver to cover the cost of tariffs on goods which are deemed to be "At Risk" of entering the EU.

Under the customs duty waiver scheme businesses can offset the tariffs on goods deemed to be "At Risk" against their de minimis aid allowance.

What is de minimis aid?

De minimis aid is a term used to describe small amounts of aid given to businesses by governments that are unlikely to distort competition.

How much can I claim?

From 1st January 2024 the limit for de minimis aid has increased to €300,000 over three tax years.

Are there any exceptions to this limit?

Certain sectors have reduced allowances for claiming de minimis aid. All allowances are based on three tax years. These sectors are:

Sector	Allowance
Fisheries and Aquaculture	€30,000
Agricultural Primary Production	€20,000

Do I need to register to claim a customs duty waiver?

To be able to use the customs duty waiver scheme businesses must first register with HMRC’s new online digital reporting system. This system has replaced the old print and post form and will allow businesses to report any non-customs state aid and monitor their remaining available allowance.

More details about this system including a link to register can be found in this guidance on GOV.UK about how to report payments and view your allowance for non-customs state aid and Customs Duty waiver claims.

If you need further assistance or have any queries, please do not hesitate to contact us via the chat in the right-hand corner of the screen. It is easy and quick to use.

How do I make a claim?

All claims must be made on the import declaration. If you do not make a claim on your import declaration, then you will not be able to make a claim for that shipment.

In some cases, if your goods were subsequently found to have remained in Northern Ireland and returned to GB you may be able to reclaim the duty paid via the new Duty Reimbursement Scheme.

What are some other sources of de minimis aid?

Any assistance you have received or are due to receive from a public body may be a de minimis state aid. This could be any aid, grant, or support from central, regional, devolved governments or agencies or a local council.

How do I keep track of my allowance for non-customs state aid and customs duty waiver?

If you are using the Trader Support Service (TSS) this system will automatically track the amount of customs duty waiver allowance which has been claimed.

You will be able to view your remaining allowance of de minimis aid, along with a breakdown of all aid claimed, via HMRC’s new digital reporting system. This link on GOV.UK tells you how to report payments and view your allowance for non-customs state aid and Customs Duty waiver claims.

Do I still need the print and postage form?

The print and postage form has been replaced by a new digital service from HMRC.

How often do I need to report my de minimis aid, and what do I need to report?

A report must be made every 90 days, even if no de minimis aid has been received in that timeframe.

As a business you will need to report:

All non-customs de minimis aid payments received.
That no de minimis aid has been received in the period.

How can I access the digital reporting system?

Visit this link on GOV.UK to report payments and view your allowance for non-customs state aid and customs duty waiver claims.

De minimis aid claims are in Euro. What exchange rate should I use?

InforEuro provides the European Commission’s official monthly accounting rates for the euro and the corresponding conversion rates for other currencies. The built in currency converter should be used to convert any aid received in Sterling into Euro.

What should I do if I exceed my limit?

If you exceed your limit the first action is that you should avoid making any further claims.

Secondly an email should be sent to customs.dutywaivers@hmrc.gov.uk with the following information:

Name
Business name
Email address
EORI number
Business sector
Total de minimis aid claimed

I import goods into Ireland. Can I use the waiver?

No, the customs waiver is only available for goods which have entered Northern Ireland either from GB or another non-EU territory. Enterprise Ireland have useful information about de minimis aid rules in Ireland.

Further information

Department for the Economy:

Guidance about de minimis aid.

State aid - Rules, Regulations and Guidance.

Do you need further assistance?

InterTradeIreland support can be accessed by engaging with our chat function. You may also be eligible for fully funded consultancy advice, subject to criteria.

Simply click the chat icon at the bottom right to get started.

Prepared by the InterTradeIreland Trade Hub Team.

Article reviewed: January 2024

Customs Duty Waiver and de minimis Aid