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Date: 2016-08-12

Duty relief for imports and exports

Duty relief schemes allow you to pay less or no duty on imports and exports from and to non-EU countries.

If you are importing or exporting in the EU, you won’t have to pay any duty.

Trading outside the EU

Where the EU has a Free Trade Agreement in place with another country you can claim relief through a ‘trade preference’ to pay less or no duty.

There are rules around eligibility for trade preferences.

The rate of duty and the relief depends on the:

* type of goods

* country the goods are being exported to

* country the goods originate in as set by the ‘rules of origin’

To claim a trade preference you need to:

* get the correct commodity code for your goods

* make sure your goods comply with the rules of origin

* be able to provide proof of where your goods came from

* make sure you comply with transport rules

HM Revenue & Customs helpline

0300 200 3700

Other duty relief schemes

If you’re importing from or exporting to a country where there is no Free Trade Agreement in place with the EU, you might be able to apply for one of these relief schemes:

* temporary admission if you import goods for a specific use for a limited time, eg for an exhibition

* Inward Processing for goods imported from outside the EU, processed in the EU and then exported to another non-EU country

* Outward Processing (including textiles) for goods that are temporarily exported to a non-EU country, eg for repair or processing

* customs warehousing when you wish to store goods duty and VAT free

* the community system of duty relief for goods that promote culture and science

* duty suspensions and tariff quotas for raw materials, parts or half-finished products

* returned goods relief for goods you reimport

* end-use relief for certain goods like fish or cheese

* processing under customs control for raw materials


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