HMRC UK: State Aid, Customs Duty Waiver Reporting Guidance

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. Use the online service to report non-customs state aid payments you’ve received to HMRC and view your state aid allowance if you’ve claimed Customs Duty waivers. Get emails about this page Applies to Northern Ireland Print this page You must report all de minimis state aid payments received, other than de minimis state aid you have claimed as a result of your Customs Duty waivers, if you’ve claimed a waiver for goods brought into Northern Ireland from Great Britain (England, Scotland and Wales) or countries outside the UK and EU . Non-customs de minimis state aid unrelated to your claims for a Customs Duty waiver can include subsidised contracts, loans, or grants, from organisations such as Invest NI or NI Direct. The total amount of de minimis state aid you can claim as a Customs Duty waiver and non-customs de minimis state aid depends on your industry sector de minimis state aid allowance. For most businesses this is 300,000 euros over 3 rolling years. However, lower allowances or subsidy calculations apply for certain sectors. You’ll report the de minimis state aid you have received outside of your claims for Customs Duty waivers using HMRC’s online service. 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. The service was updated in December 2025 to require undertakings to select a specific sector that applies to their undertaking. All undertakings registering for the first time, or already registered on the Customs Duty Waiver Scheme digital service are required to select a specific sector that applies to their undertaking. This is in line with the Statistical Classification of Economic Activities ( NACE ) on the ShowVoc website . If you have not yet done this, you will be asked to when you sign in. If you do not select a specific sector, your undertaking will not be able to use the waiver until you do so. Your de minimis state aid allowance applies to all parts of your organisation. This may include more than one business. This group of businesses is known as an ‘undertaking’. An undertaking could be a sole trader, a company, a partnership, or any combination of these. One business in the undertaking must choose to be the administrator for the undertaking and will be responsible for reporting. The undertaking administrator should have authority to report to HMRC and access to all the relevant information needed. You will still need to report a payment awarded to a related business within your company or organisation if they have claimed a non-customs state aid, even if they do not have an EORI number. You do not need to report customs state aid (Customs Duty waivers), because HMRC