Report payments and view your allowance for non-customs state aid and customs duty waiver claims
Source: gov.uk (2025-12-10)

Use the online service to report non-customs state aid payments you’ve received to HMRC and view your state aid allowance if you’ve claimed customs duty waivers.

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 (https://www.gov.uk/guidance/claim-a-waiver-for-duty-on-goods-that-you-bring-to-northern-ireland-from-great-britain).

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.

Updates to the Customs Duty Waiver Scheme digital service

State aid awards 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 threshold, taking into account all claims dating back 3 years from that date.

We are working as 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 been awarded over the current and previous 2 tax years. In the meantime, you must keep your own records to ensure you are within the limit over a rolling 3 year period.

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.

From 15 December 2025, all undertakings registering for the first time, or already registered on the Customs Duty Waiver Scheme digital service will be required to select a specific sector that applies to their undertaking.

The service is being updated on 15 December 2025.

To continue using the waiver, you must update the sector of your undertaking in the digital service before 31 December 2025.

You will be prompted to do this when you log in.

This is in line with the statistical classification of economic activities (NACE) (https://showvoc.op.europa.eu/#/datasets/ESTAT_Statistical_Classification_of_Economic_Activities_in_the_European_Community_Rev._2.1._%28NACE_2.1%29/data).

If you do not make the update, 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 during the current tax year and from the 2 previous tax years if your business is in the ‘fisheries and aquaculture’ sector
- 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 2 years.

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.

You do not need to report customs state aid (customs duty waivers), because HMRC will already have this information.

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.

Your account will be suspended due to inactivity if you do not.

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
- amount received
- 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
Start now (https://www.tax.service.gov.uk/report-and-manage-your-allowance-for-customs-duty-waiver-claims)

Online services may be slow during busy times. Check if there are any problems with this service (https://www.gov.uk/government/publications/report-and-manage-your-allowance-for-customs-duty-waiver-claims-service-availability-and-issues).