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

If eurosyou overdo 3not taxhave yearsexperience forin thecustoms roador freightwould transportlike forto hirefind orout rewardmore sector

200,000information, eurosyou overcan 3register taxwith yearsthe forTrader allSupport otherService sectors

Overwhich 3can taxsupport yearsyou meanswith thatthis everyprocess.

When time you getcan claim

You can claim a newwaiver defor minimisduty aidon payment,goods youwhich needmight tootherwise considerbe thecharged total‘at amountrisk’ oftariffs deif minimisyou aidhave grantednot inexceeded the currentallowances taxat yearthe andpoint theyour previousimport 2declaration taxis years.

Mostsubmitted. businessesYou can claim upfor togoods ayou maximumbring ofinto:

• Northern 200,000Ireland eurosfrom ofGreat aidBritain
• Northern overIreland 3from taxcountries years.outside Theof periodthe ofUK 3and yearsthe isEU assessed— onin this case, you claim a rollingwaiver basis.

  Yourfor dethe minimisdifference allowancebetween appliesthe toUK and the wholeEU oftariff your(the undertaking.Customs ThisDeclaration includesService anywill enterprisescalculate linkedthis tofor youryou)

It businessis thatnow havepossible atto leastclaim onea waiver if any part of theyour followingbusiness relationshipsis withinvolved eachin other:the following sectors:

• oneprimary enterpriseproduction has a majority of theagricultural shareholders’products
• production, processing or members’marketing votingof rightsfishery inand anotheraquaculture enterpriseproducts
• one

You enterpriseshould hascheck thewhat right to appointdo orbefore removeyou make a majorityclaim ofbecause thethere membersmay ofbe theadditional administrative,requirements managementif orany supervisorypart body of anotheryour enterprise

onebusiness hasis theinvolved rightin tothese exercisesectors.

It ais dominantcurrently influencenot overpossible anotherto enterprisemake inretrospective lineclaims.

How withmuch ayou contractcan enteredclaim

If intoyou withare thateligible enterprise or to claim a provisionwaiver inyou itsmust memorandumdo orthis articleswhen ofyour association

oneimport enterprise,declaration which is asubmitted.

Waivers shareholderfor induty oron membergoods ofthat anotherwould enterprise,normally controlsbe alonecharged (in‘at linerisk’ withtariffs anare agreementprovided within otherthe shareholdersform inof or‘de membersminimis ofaid.’ thatDe enterprise)minimis aaid majorityrefers ofto shareholders’small oramounts members’of votingaid rightsgiven into thatbusinesses enterprise

Forand example,is youcalculated mustin counteuros.

Allowances anyand de minimis aid

Most receivedbusinesses bycan claim up to a parentmaximum companyof or€200,000 subsidiaryof asaid partover 3 tax years. The period of your3 singleyears undertaking’sis deassessed minimison allowance.a rolling basis.

BeforeThis means that every time you claimget a new grant of de minimis aid, you shouldneed checkto thattake yourinto businessaccount (asthe atotal singleamount undertaking)of hasde notminimis exceededaid granted in the maximumcurrent allowance.tax year and during the previous 2 tax years.

The maximum allowance includes all de minimis aid you claim over a period of 3 tax years, including de minimis aid which is not related to Customs Duty, such as Employment Allowance.

IfThere aare businesslower allowances for businesses in yourthe undertakingsector isof involvedroad infreight moretransport thanfor onehire sectoror wherereward. aBusinesses lowerin allowancethis applies,sector, thehave lowesta maximum allowance willof apply€100,000 forover your3 whole undertaking.years.

IfThere yourare claimlower goesallowances overfor businesses in the allowanceagricultural forprimary production sector or the fisheries and aquaculture sector.

Businesses in the agricultural primary production sector thathave youra undertakingmaximum isallowance in,of you€20,000 mayover be3 subjecttax toyears. recoveryBusinesses proceedingsin the fisheries and aquaculture sector have toa paymaximum interestallowance onof the€30,000 amountover you3 havetax claimed.years.

Road

If freightyour transportbusiness foris hireinvolved orin reward

more than one sector, the lowest allowance will apply.

ThereIf areyour lowerclaim allowancesgoes forover businessesthe inallowance for the sector ofthat roadyour freightbusiness transportis forin, hireyou ormay reward.be Businessessubject into thisrecovery sectorproceedings and have ato maximumpay allowanceinterest ofon 100,000the eurosamount overyou 3have years.claimed.

Primary production of agricultural products

If any part of your business is involved in the primary production of agricultural products, you can claim a waiver for Customs Duty.

An ‘agricultural product’ is any product found in annex 1 to the Treaty on the Functioning of the European Union.

‘Primary production of agricultural products’ means the production of products listed in annex 1 (except fishery and aquaculture products), without any further changes to the nature of the products.

On-farm activities which are needed to prepare an animal or plant product for first sale are included in the definition of ‘primary production’. Examples of on-farm activities include:

• harvesting
• cutting and threshing of cereals
• packing eggs

Processing and marketing agricultural products

If anyyou business in your undertaking process and market agricultural products but are not involved in the primary production of them, this restriction does not apply. As long as you are not involved in any other sector which has a lower allowance, you are eligible for the general 200,000€200,000 euros limit over 3 tax years.

‘Processing of agricultural products’ means any action to an agricultural product which produces another agricultural product, such as making beer from hops and bread from wheat.

‘Marketing of agricultural products’ means holding or displaying products you are intending to sell or deliver or place on the market in any other way. The exceptions to this are the first sale by a primary producer to resellers or processors and any activity preparing a product for the first sale.

A sale by a primary producer to final consumers is considered marketing if it takes place in separate premises for that purpose.

Production, processing or marketing of fishery and aquaculture products

If any businesspart inof your undertakingbusiness is involved in the production, processing or marketing of fishery and aquaculture products, you can claim a waiver for Customs Duty.

A ‘fishery product’ means aquatic organisms resulting from any fishing activity or products derived from them.

An ‘aquaculture product’ means aquatic organisms at any stage of their life cycle resulting from any aquaculture activity or products derived from them.

You can find a full list in annex 1 to the Treaty on the Functioning of the European Union.

‘Processing and marketing’ mean all operations, including handling, treatment, production and distribution, performed between the time of landing or harvesting and the end-product stage.

Working

How outthe allowances apply

Your de minimis allowance applies to the valuewhole of your business, referred to as a ‘single 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 administrative, management or supervisory body of another enterprise
• one has the right to exercise a dominant influence over another enterprise in line with a contract entered into with that enterprise or to a provision in its memorandum or articles of association
• one enterprise, which is a shareholder in or member of another enterprise, controls alone (in line with an agreement with other shareholders in or members of that enterprise) a majority of shareholders’ or members’ voting rights in that enterprise

For example, you must count any de minimis aid received by a parent company or subsidiary as part of your single undertaking’s de minimis allowance.

Before you claim you should check that your business (as a single undertaking) has not exceeded the maximum allowance.

Exchange rate

This type of aid is measured in euros, so it is important to convert any aid received from pound sterling into euros.

You can use thethis InforEuro exchange rate tool to calculate the applicable euro equivalent of the value of the waiver for the month you were awarded the aid.

HowBefore toyou make a claim

YouBefore you claim a waiver for duty, check you’re within the de minimis allowance for your sector. Your allowance includes all de minimis aid you have claimed during the current tax year and previous 2 tax years from all UK public authorities, including central and local government.

De minimis aid could include subsidised contracts, loans or grants. If you are unsure if an aid you claim is counted as de minimis aid you should contact the provider.

By claiming a waiver for Customs DutyDuty, onyou are making a legal declaration that your importclaim declaration.will not result in you exceeding the allowance for your sector.

Example

A business is eligible to claim a waiver for duty because the amount of de minimis state aid they received is below the sector allowance.

Claim year — 2020 to 2021 (for example, they claim on 30 March 2021).

Sector — industrial

De minimis aid 2018 to 2019 = €1,000

De minimis aid 2019 to 2020 = €1,200

De minimis aid 2020 to 2021 = €5,739 (this includes £4,000 of waivers for Customs Duty, converted into euros)

Total de minimis aid = €7,939

Allowance for industrial sector = €200,000

This is under the only€200,000 wayallowance.

Example

A youbusiness canis makenot eligible to claim a claim.waiver for duty as the amount of de minimis state aid they have received is above the sector allowance.

Claim year — 2021 to 2022 (for example, they claim on 5 June 2021)

Sector — industrial

De minimis aid 2019 to 2020 = €1,200

De minimis aid 2020 to 2021 = €150,739 (this includes £4,000 of waivers for Customs Duty, converted into euros)

De minimis aid 2021 to 2022 = €70,439 (this includes £4,000 of waivers for Customs Duty, converted into euros)

Total de minimis aid = €222,378

Allowance for industrial sector = €200,000

This is above the €200,000 allowance.

Before you claim a waiver for the first time, you must email sectors.duty-waivers@hmrc.gov.uk if both of the following apply:

• any part of your business is involved in the:
  • primary production of agricultural products
  • production, processing or marketing of fishery and aquaculture products
• you do not use the Trader Support Service to submit import declarations

You must provide the following information in your email:

• your EORI number
• your business name
• the sector you are in

How to claim

You need to submit a customs declaration each time you move goods. The Trader Support Service or your own customs agent will be able to complete customs declarations and make a claim on your behalf.

If you complete customs declarations yourself, you can use the UK Trade Tariff: volume 3.

1. You claim a waiver for Customs Duty on your import declaration. This is the only way you can make a claim.

2. Fill in the Customs Duty waivers form to give us more information about your waiver claims after your import declaration has been submitted.

3. Save and print the form.

4. Send the completed form to: Customs Duty waivers, HM Revenue and Customs, BX9 1XW.

5. You must print an extra copy of the form and keep it for 10 years from the date you send it to us.

When you first claim a waiver

You must make sure that we receive the Customs Duty waivers form by no later than 10 working days of you making your first claim.

How often you’ll need to fill in the Customs Duty waivers form

After you’ve claimed

made your first claim

The UK tax year runs from 6 April to 5 April of the next year. For the purpose of claiming Customs Duty waivers, quarters are the three-month periods ending on:

• 5 July
• 5 October
• 5 January
• 5 April

If you make another claim in the same quarter as your first claim, you need to submit a Customs Duty waiver form at the end of the next quarter. You willmust make sure that we receive the form within 10 working days of the end of that quarter.

You do not have to send a form each time you claim a waiver. You only have to send a form on a quarterly basis, and only if you have claimed at least one waiver in the quarter. You must make sure that we receive the form within 10 working days of the end of the quarter.

What you’ll need to reportfill in the form

To fill in the Customs Duty waivers form, you’ll need:

• your Economic Operators Registration and manageIdentification (EORI) number
• your allowancebusiness name, address contact telephone number and email address
• the total amount of aid you have received for Customs Duty in the last 3 tax years
• the value and name of any other de minimis aid you have received in the last 3 tax years

If you’re a customs agent

If you’re an agent claiming on behalf of your client, you’ll need to:

• have permission from your client to claim a waiver
• use claimsboth asyour soonEORI and your client’s EORI
• make sure your client understands which aid allowance applies to them based on the sectors they operate in
• make sure your client holds information about all other de minimis aid claimed in the last 3 tax years so that their aid allowance is not exceeded
• record accurate information on aid claimed against a duty
• make sure you or your client submits the Customs Duty waivers form when necessary
• provide details of each aid claim to your client so that they are able to retain records as possiblerequired afterfor claiming.
  10 years

What to do if you exceed your allowance

If your claims exceed the allowance for the sector that your business is in, you must:

• stop claiming waivers for Customs Duty

• email:email customs.dutywaivers@hmrc.gov.uk as soon as you realise you have exceeded your allowance, and provide information including the:

• name of person making the notification
• importer business name
• Importerimporter Economic Operators Registration and Identification number (EORI number)

• email address

• contact phone number
• the sector your business belongs to (road freight transport for hire or reward, fisheries and aquaculture, agricultural primary production or other)
• total de minimis aid claimed in 3 tax years

HMRC will tellcontact you whatwith to do next steps after receiving your email.

You cannot use this email address for anything else. For example, you cannot send the Customs Duty waivers form to this email address. You must post it instead.