HMRC: Customs Duty Waiver Beneficiary Confirmation Deadline by Sept 25

• Undertaking administrators must confirm beneficiary details for the Customs Duty Waiver Scheme between September 14 and September 25, 2026.
• Failure to confirm details by the September 25, 2026 deadline will prevent businesses from using the Customs Duty Waiver Scheme.
• The waiver operates under de minimis state aid rules, with allowances varying by sector: 30,000 euros for fisheries, 50,000 euros for agricultural primary production, and 300,000 euros for other sectors.
• These de minimis allowances are calculated over rolling three-year or three tax-year periods and apply to the entire undertaking, including linked enterprises.
• The waiver applies to goods entering Northern Ireland from Great Britain or non-UK/EU countries that would otherwise incur 'at risk' tariffs.

Undertaking administrators must ensure all beneficiary details for businesses within their undertaking are confirmed via the Customs Duty Waiver Online Service by September 25, 2026.

Undertaking administrators are facing a crucial deadline to confirm beneficiary details for the Customs Duty Waiver Scheme. Between 8am on September 14, 2026, and September 25, 2026, these administrators must log into their Customs Duty Waiver Online Service accounts. The primary objective is to verify that all beneficiary information for every business operating under their undertaking is accurate and up-to-date. This confirmation process is vital for continued participation in the scheme.

Failure to meet this HMRC Customs Duty Waiver beneficiary confirmation deadline will have significant repercussions. Businesses within an undertaking whose details are not confirmed by September 25, 2026, will be unable to utilize the Customs Duty Waiver Scheme. Access to the scheme will remain suspended until the necessary information has been successfully provided. It is important to note that while this confirmation process is new, the established procedure for claiming a Customs Duty Waiver itself will remain unchanged.

Should an undertaking administrator identify any inaccuracies in the beneficiary details, they are advised to contact HMRC promptly. Discrepancies should be reported via email to customs.duty-waivers@hmrc.gov.uk as soon as possible. This proactive approach ensures that any potential issues are resolved well in advance of the September 2026 Customs Duty Waiver deadline, safeguarding businesses' ability to benefit from the scheme.

The Customs Duty Waiver Scheme operates within the framework of de minimis state aid regulations, which dictate the maximum amount of financial support an undertaking can receive without distorting competition. The total allowance available to an undertaking is a cumulative figure, encompassing both de minimis state aid received directly through the Customs Duty Waiver Scheme and any other non-customs de minimis state aid, such as the Employment Allowance. HMRC is legally bound to comply with state aid requirements, necessitating the public disclosure of limited information regarding awards made under the scheme for transparency purposes.

The calculation of this de minimis state aid allowance varies depending on the sector in which an undertaking operates. For undertakings in the 'other' and 'agricultural primary production' sectors, the allowance is assessed over a rolling three-year period. In contrast, businesses within the 'Fisheries and Aquaculture' sector must calculate their de minimis state aid on a three tax-year basis. This distinction is crucial for determining eligibility and ensuring compliance with the specific limits.

Maximum allowances are strictly defined: undertakings in the fisheries and aquaculture sector are capped at 30,000 euros over three tax years. For the agricultural primary production sector, the limit is 50,000 euros over a three-year rolling period. All other sectors benefit from a higher allowance of 300,000 euros over a three-year rolling period. When a new grant of de minimis aid is received, the total amount granted in the preceding three years (or tax years, as applicable) must be factored into the calculation to ensure the overall limit is not exceeded.

The de minimis allowance applies comprehensively across an entire undertaking, which includes any linked enterprises. Enterprises are considered linked if one holds a majority of the shareholders' or members' voting rights in another, or if one possesses the right to appoint or remove a majority of the administrative, management, or supervisory body members of another. This broad application means that the cumulative de minimis aid received by all linked entities contributes to the overall allowance for the undertaking, impacting the Customs Duty Waiver Scheme eligibility.

For undertakings that operate across multiple sectors, where different de minimis allowances apply, a specific rule is in place: the lowest applicable allowance will govern the entire undertaking. For instance, if an undertaking has activities falling under both the agricultural primary production sector (50,000 euros limit) and the 'other' sector (300,000 euros limit), the 50,000 euro cap would apply to the undertaking as a whole. This ensures a consistent and conservative approach to state aid limits.

The Northern Ireland customs duty waiver specifically targets goods brought into Northern Ireland from Great Britain or from countries outside the UK and EU that would otherwise be subject to 'at risk' tariffs. Undertaking administrators must ensure all beneficiary details for businesses within their undertaking are confirmed via the Customs Duty Waiver Online Service by September 25, 2026. Failure to meet this deadline will result in businesses being unable to utilise the scheme, potentially leading to unexpected tariff liabilities and compliance issues related to de minimis state aid allowances.

Undertaking administrators must ensure all beneficiary details for businesses within their undertaking are confirmed via the Customs Duty Waiver Online Service by September 25, 2026. Failure to meet this deadline will result in businesses being unable to utilise the Customs Duty Waiver Scheme, potentially leading to unexpected tariff liabilities and compliance issues related to de minimis state aid allowances.

Source: Original reporting via GOV.UK