Claim a waiver for duty on goods that you bring to Northern Ireland from Great Britain or countries outside the UK and EU

Confirming your beneficiary (registration number) details

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:

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 [email protected].

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