When bringing goods into Northern Ireland from Great Britain, you could be entitled to claim a waiver for Customs Duty. This means that you would not have to pay all of the duty owed on these goods.
Who can make a claim?
If any part of your business is involved in the primary production of agricultural products or the production/marketing of fishery and aquaculture products, then it may be possible for you to claim a waiver.
It is not possible to make claims retrospectively.
What is the maximum amount that you can claim?
Over a period of 3 tax years, the majority of businesses can claim up to €200,000 worth of de minimis aid.
This is considered on a rolling basis, meaning that the €200,000 maximum pertains to the total amount of aid received in the current and 2 previous tax years.
The figure also includes the amount of non-customs related de minimis aid that you have been granted, such as Employment Allowance.
It is important to note that this type of aid is measured in Euros. For GBP, you can use this EU exchange rate tool to determine the value of the aid you received at the time that the grant was awarded.
What happens if you exceed the 3-year allowance?
If you realise that you have exceeded your 3-year allowance for Customs Duty waivers, the first thing you should do is stop claiming.
Then, you will need to get in touch with customs.dutywaivers@hmrc.gov.uk via email.
In your email, you should include your name, the importer business’ name, the importer EORI, what sector your business is involved in, a relevant email address and phone number, and the total de minimis aid that has been claimed in the 3-year period.
From here, HMRC will get in touch to discuss what happens next.
How do you make a claim?
We can help you with this. The world of customs can be confusing, but at CustomsLink, we’re there with you at every stage.
Get in touch with one of our customs experts today.
