What is NIAID?

NIAID is an Additional Information code for use on CDS imports into NI. This is used for goods that don’t meet the criteria for exemption from being “at risk” for movement into the EU to claim a duty waiver, provided that the importer has not claimed more than the de-minimis state aid allowances during a rolling three-year period (unless goods are Fisheries and Agriculture, where this becomes a three tax year period).