Find the documents for details of the conditions in which a
'good' may be eligible for a relief from the standard tariff
rate.
From:
HM Revenue &
Customs
Published
16 December 2020
Last updated
21 July 2021 — See all updates
Documents
United Kingdom Customs
Tariff: Reliefs from Import Duty, version 1.2, dated 22 March
2021
ODT, 678KB
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Authorised Use Eligible
goods and rates, version 1.1, dated 22 March 2021
ODT, 586KB
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Table 9 referred to in
section 41 Pharmaceutical substances of the Reliefs Reference
Document
ODT, 22.5KB
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Table 10 referred to in
section 41 Pharmaceutical substances of the Reliefs Reference
Document
ODT, 654KB
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Tables 11 to 13 referred
to in section 41 Pharmaceutical substances of the Reliefs
Reference Document
ODT, 379KB
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Table 17 referred to in
section 45 Relief for goods to be incorporated in or used for
civil aircraft of the Reliefs Reference Document
ODT, 89.2KB
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Details
The reliefs document sets out the various conditions in which a
‘good’ may be eligible for a relief from the standard tariff
rate.
The Customs (Northern Ireland) (EU Exit) Regulations 2020 amended
The Customs (Reliefs from a Liability to Import Duty and
Miscellaneous Amendments) (EU Exit) Regulations 2020 and gave
effect to an updated version of the UK Reliefs document. This
reference document has since been updated by The Customs (Tariff
etc.) (Amendment) Regulations 2021, which also updated the
Authorised Use: Eligible goods and rates reference document.
This document provides additional content to make sure that goods
sent to Northern Ireland from Great Britain for processing under
the Union Customs Code will be covered by reliefs on their
return, and to make sure that returned goods relief does not
cover goods that exit Northern Ireland and re-enter Great
Britain.
The Customs (Reliefs from
a Liability to Import Duty and Miscellaneous Amendments) (EU
Exit) Regulations 2020.
The Customs (Tariff etc.)
(Amendment) Regulations 2021.
The authorised use document lists the eligible goods and
describes the uses to which they can be put in order to qualify
for reduced rates of import duty.
