To claim a waiver so you do not have to pay duty on goods you bring into Northern Ireland from Great Britain (England, Scotland and Wales) or countries outside the UK and EU, you’ll need to check:

• non-customs de minimis state aid you’ve received outside of the customsCustoms dutyDuty waiverWaiver schemeScheme
• de minimis state aid you’ve received as part of the customsCustoms dutyDuty waiverWaiver schemeScheme

De minimis state aid could include subsidised contracts, loans or grants from organisations like Invest NI and NI Direct.

Who can claim

You can claim as a business as part of a ‘single undertaking’.

Your de minimis state aid allowance applies to all parts of your organisation involved in bringing goods into Northern Ireland from Great Britain or from outside the EU. This may include more than one business. This group of businesses is known as the ‘undertaking’. An undertaking could be a sole trader, a company, a partnership, or any combination of these.

If you are a sole trader, you still need to create a single undertaking if you wish to claim a Customscustoms Dutyduty waiver. If there is more than one business within the undertaking, you’ll need to decide which business will be the undertaking administrator (lead). The undertaking administrator is responsible for managing the online account and reporting non-customs de minimis state aid you’ve received outside of the customsCustoms dutyDuty waiverWaiver scheme.Scheme.

When you can claim

You can claim a waiver for duty on goods which might otherwise be charged ‘at risk’ tariffs if you:

• have not exceeded the allowances at the point your import declaration is submitted
• will not exceed the allowance for your sector by making a claim

You can claim for goods you bring into:

• Northern Ireland from Great Britain
• Northern Ireland from countries outside of the UK and the EU — in this case, you claim a waiver for the difference between the UK and the EU tariff

Checking you’re within your allowance

YouDe shouldminimis checkstate you’reaid withinawards for undertakings in the ‘other’ and ‘agricultural’ sectors are now calculated over a rolling 3-year basis.

When you make a claim under the Customs Duty Waiver Scheme, you must ensure that you will not exceed your de minimis allowancethreshold, fortaking yourinto sector.account all claims dating back 3 years from that date.

YourWe allowanceare includesworking allas quickly as possible to update the Customs Duty Waiver Scheme digital service to reflect this change. The de minimis state aid balance you are seeing reflects the total amount of de minimis state aid you have claimedbeen duringawarded over the current and previous 2 tax yearyears. In the meantime, you must keep your own records to ensure you are within the limit over a rolling 3 period.

This does not apply to the ‘Fisheries and previousAquaculture’ 2sector 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 fromfor 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 UKother publicsectors

The authorities,maximum includingallowance centralincludes andall localde government.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.

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

By claiming a waiver for Customscustoms Duty,duty, you are making a legal declaration that your claim will not result in you exceeding the allowance for your sector.

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.