HMRC UK: Guidance on NI Customs Duty Waiver Claims

We use some essential cookies to make this website work. We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. We also use cookies set by other sites to help us deliver content from their services. You have accepted additional cookies. You can change your cookie settings at any time. You have rejected additional cookies. You can change your cookie settings at any time. Find out how to claim a customs duty waiver if you are bringing goods into Northern Ireland from Great Britain or countries outside the UK and EU which might otherwise be charged ‘at risk’ tariffs. Get emails about this page Applies to Northern Ireland Print this page Confirming your beneficiary (registration number) details From 8am on 14 September 2026 to 25 September 2026, if you are an undertaking administrator you must log in to your Customs Duty Waiver Online Service account. You need to make sure that the beneficiary details for every business within your undertaking are correct. For each business, you’ll need to confirm one of the following: If beneficiary details are not confirmed before 25 September 2026, businesses in your undertaking will not be able to use the Customs Duty Waiver Scheme until the required information has been provided. The process for claiming a Customs Duty Waiver will not change. If you believe any beneficiary details are incorrect, you should contact HMRC as soon as possible by email at customs.duty-waivers@hmrc.gov.uk . HMRC is required to comply with relevant legal requirements on state aid which requires limited information on state aid awards under the Customs Duty Waiver Scheme to be made publicly available for the purposes of transparency. You should first check if you can claim a waiver before applying. How much you can claim will be based on an allowance made up of both: non-customs de minimis state aid you’ve received outside of the Customs Duty Waiver Scheme de minimis state aid you’ve received as part of the Customs Duty Waiver Scheme Together these are known as ‘de minimis state aid’. State aid awards for undertakings in the ‘other’ and ‘agricultural’ sectors are calculated over a rolling 3-year basis. This does not apply to the ‘Fisheries and Aquaculture’ 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 for the agricultural primary production sector 300,000 euros over a 3 year rolling period for all other sectors The period of 3 years to be taken into account should be assessed on a rolling basis. For each new grant of de minimis aid, the total amount of de minimis aid granted in the previous 3 years needs to be taken into account. The maximum allowance includes all de minimis state aid you claim over a period of 3 rolling years or tax years dependent on which sector your undertaking falls under. This includes de minimis state aid which is not related to Customs Duty, such as 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. Undertakings in the fisheries and aquaculture sectors must continue to make sure they are within 30,000 euros over 3 tax years. This means that every time you get a new de minimis state aid payment, you need to consider the total amount of de minimis state aid granted in the current tax year and the previous 2 tax years. Your de minimis allowance applies to the whole of your undertaking. This includes any enterprises linked to your business that have at least one of the following relationships with each other: one enterprise has a majority of the shareholders’ or members’ voting rights in another enterprise one enterprise has the right to appoint or remove a majority of the members of the administrat