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 (England, Scotland and Wales) or countries outside the UK and EU.

Non-customs de minimis state aid unrelated to your claims for a Customs Duty waiver 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 300,000 euros over 3 rolling years. However, lower allowances or subsidy calculations 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.

Confirming your beneficiary (registration number) details

You need to make sure that the beneficiary details for every business within your undertaking are correct.

For each business, you’ll need to confirm one of the following:

If beneficiary details are not confirmed before 25 September 2026, businesses in your undertaking will not be able to use the Customs Duty Waiver Scheme until the required information has been provided.

The process for claiming a Customs Duty Waiver will not change.

If you believe any beneficiary details are incorrect, you should contact HMRC as soon as possible by email at customs.duty-waivers@hmrc.gov.uk.

Why you need to confirm your details

HMRC is required to comply with relevant legal requirements on state aid which requires limited information on state aid awards under the Customs Duty Waiver Scheme to be made publicly available for the purposes of transparency.

Updates to the Customs Duty Waiver Scheme digital service

The service was updated in December 2025 to require undertakings to select a specific sector that applies to their undertaking.

All undertakings registering for the first time, or already registered on the Customs Duty Waiver Scheme digital service are required to select a specific sector that applies to their undertaking.

This is in line with the Statistical Classification of Economic Activities (NACE) on the ShowVoc website.

If you have not yet done this, you will be asked to when you sign in.

If you do not select a specific sector, your undertaking will not be able to use the waiver until you do so.

Who must report

Your de minimis state aid allowance applies to all parts of your organisation. 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 over a 3-year rolling period
• all non-customs de minimis state aid payments received over a 3-year rolling period
• if your undertaking has not been awarded any payments during a 90-day period

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 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 ‘Undertaking balance’.

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 over a 3-year rolling period, or over 3 tax years if your businesses are in the ‘fisheries and aquaculture’ sector.

You’ll also need the:

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

How to report

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

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