My boss would like to know the broad category of processes we can receive import duty relief on when we bring goods in from outside the EC.

A. According to UK Customs, the following seven processes may come under a duty relief regime, but remember you must understand the duty relief procedure fully as entitlement is generally dependent on certain conditions being met and the procedure followed. For further information use Volume 1 of the Tariff or the Trade Tariff on GOV.UK.

·         Re-imported goods either re-imported unaltered or after process abroad (Notices 236 and 235);

·         Temporary admission (Notice 3001+

·         Reliefs for goods for specified descriptions or goods imported or used in specified circumstances, eg charities, rejected imports, etc;

·         Goods relieved of customs duty unconditionally, including education, scientific and cultural materials;

·         Goods relieved from Customs duty and VAT, eg documents, printed matter, advertising material

·         Goods imported for process and re-export or release for free circulation (Notice 3001)

·         End Use Relief on certain named goods (Notice 3001)


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