Report payments and view your allowance for non-customs state aid and Customs Duty waiver claims

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.

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.

Updates to the Customs Duty Waiver Scheme digital service