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

Together these are known as ‘de minimis state aid’.

How you can claim

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 overover 3 3 tax years for the fisheries and aquaculture sector
• 20,00050,000 euros over a 3 taxyear yearsrolling period for the agricultural primary production sector
• 300,000 euros over a 3 taxyear yearsrolling period for all other sectors

OverThe 3period taxof 3 years meansto thatbe everytaken timeinto youaccount getshould be assessed on a rolling basis. For each new grant of de minimis aid, the total amount of de minimis aid granted in the previous 3 years needs to be taken into account. 

The maximum allowance includes all de minimis state aid payment, you needclaim toover considera theperiod totalof amount3 ofrolling years or tax years dependent on which sector your undertaking falls under. This includes de minimis state aid grantedwhich is not related to customs duty, such as Employment Allowance.

If a business in theyour currentundertaking taxis yearinvolved andin more than one sector where a lower allowance applies, the previouslowest 2allowance taxwill years.apply for your whole undertaking.

MostUndertakings businessesin canthe claimfisheries upand aquaculture sectors must continue to amake maximumsure ofthey 300,000are euroswithin of30,000 aideuros over 3 tax years. TheThis periodmeans that every time you get a new de minimis state aid payment, you need to consider the total amount of 3de yearsminimis isstate assessedaid ongranted ain rollingthe basis.current tax year and the previous 2 tax years.

Your de minimis allowance applies to the whole of your 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 state 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.

The maximum allowance includes all de minimis state aid you claim over a period of 3 tax years, including 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.

If your claim goes over the allowance for the sector that your undertaking is in, you may be subject to recovery proceedings and have to pay interest on the amount you have 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 Customscustoms Duty.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 any 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 300,000 euros limit over a 3 taxyear years.rolling period.

‘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 business in your undertaking is involved in the production, processing or marketing of fishery and aquaculture products, you can claim a waiver for Customscustoms Duty.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 out the value of your claim

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

How to claim

You claim a waiver for Customscustoms Dutyduty on your import declaration.

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

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

If you have underpaid customs duty on ‘at risk’ goods you can also claim a customs duty waiver to cover the outstanding customs duty by using the apply for a voluntary clearance amendment (underpayment) (C2001) form. You can do this by choosing the de minimusminimis state aid option on the form.

If you have paid customs duty on ‘at risk’ goods in the past 3 years, you can apply for a repayment using the customs duty waiver by using the C285 form.

After you’ve claimed

You will need to to report and manage your allowance for Customscustoms Dutyduty waiver claims as as soon as possible after claiming.