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 or countries outside the UK and EU.

Non-customs de minimis state aid 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 200,000 euros over 3 tax years. However, lower allowances 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, but depending on your sector you may also have to fill in a print and post form.

You can also use the online reporting service to:

• view the amount of state aid allowance remaining
• check you do not exceed the state aid allowance for your sector
• view payments reported for non-customs state aid

Who must report

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 an ‘undertaking’. An undertaking could be a sole trader, a company, a partnership, or any combination of these.

One business in the undertaking must choose to be the administrator for the undertaking and will be responsible for reporting.

The undertaking administrator should have authority to report to HMRC and access to all the relevant information needed.

What to report

You must report:

• all non-customs de minimis state aid payments received by any business in your undertaking during the current tax year and from the 2 previous tax years
• if your undertaking has not been awarded any payments during a 90-day period

All payments must be reported, even if you have already sent HMRC the Customs Duty waivers form for the current tax year, and the previous two.

You will still need to report a payment awarded to a related business within your company or organisation if they have claimed a non-customs state aid, even if they do not have an Economic Operators Registration and Identification number (EORI number).

The undertaking’s balance will be the remaining sector allowance after all Customs Duty waivers (customs state aid) and non-customs state aid have been subtracted. It will be shown as ‘remaining allowance’.

When to report

You must submit a report at least once every 90 days, even if you have not received any payments.

What you’ll need

You’ll need to have details of the non-customs state aid amounts the businesses in your undertaking received for:

• the current tax year (from 6 April to the present day)
• the previous 2 tax years (from 6 April to 5 April)

You’ll also need the:

• EORI number of the businesses who received the payment
• date the undertaking was awarded the payment
• amount received
• name of the public authority which awarded the payment

How to report

If no part of your undertaking is involved in the sectors listed in thus guidance, you can just use the online service to report and do not need to submit a Customs Duty waivers form.

However, you must report using both the online service and the print and post Customs Duty waivers form, if any part of your undertaking is involved in the following sectors:

• primary production of agricultural products
• production, processing or marketing of fishery and aquaculture products

You must also report using both the online service and the print and post Customs Duty waivers form if you do not use the Trader Support Service to submit import declarations.

Report using the online service

You’ll need to have:

• an EORI number - if you do not have an EORI number, the online service will take you through the process of getting one
• a Government Gateway user ID and password - if you do not have a user ID, you can create one the first time you report

Start now

Report using the print and post Customs Duty waivers form

1. Fill in the Customs Duty waivers form on-screen.

2. Save and print the form.

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

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