TSS will soon be introducing a new facility through which you can record any de minimis aid (subsidies) you have claimed for your business. This will then be automatically added to the total value of customs duty waivers you have claimed.

If you move goods from GB to NI, you may have to pay tariffs if your goods are ‘at risk’ of onward movement to the EU (e.g. Ireland). You should review this guidance to avoid paying any unnecessary duties when submitting your supplementary declaration.

If you do need to pay duty, you can claim a customs duty waiver – a type of de minimis aid –to cover this cost. Please read this customs duty waiver guidance for more details.

However, there are limits on the amount of de minimis aid you can claim during a rolling period of three tax years. HMRC legally requires you to keep records of all customs duty waivers claimed for a period of 10 years from when an initial claim is made. You are also required to report all the customs duty waiver claims you have made in each fiscal quarter to HMRC.

TSS will soon allow you to record any de minimis aid you have claimed through grants and subsidies that are available outside TSS. This will allow TSS to notify you when you are about to use up your permitted allowance of de minimis aid – €200,000 over three tax years for most sectors. TSS will no longer accept any more customs duty waiver claims from your account once the records you keep on the portal show that you have you used up your allowance.

The customs duty waivers you claim using TSS will be recorded automatically for the required length of time. However, it will be your responsibility to add details of any claims you have made outside of TSS into the portal.

If you do not record claims made outside of TSS into the portal, TSS will not be able to notify you when you are close to using up or have even exceeded your allowance.

For more information about how TSS supports you to claim a waiver for your goods movement when completing your supplementary declaration, read this guide. To read about the new facility through which you can record and track all the de minimis aid you have claimed both within and outside the TSS portal, view this guidance.