Guide to Customs Duty Relief Eligibility and Regulations for Importing Goods into the UK

Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
Find the documents for details of the conditions in which a ‘good’ may be eligible for a relief from the standard tariff rate
Published by HM Revenue & Customs and HM Treasury on 16 December 2020
Last updated on 30 September 2024
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
The document provides additional content to ensure goods sent to Northern Ireland from Great Britain for processing under the Union Customs Code will be covered by reliefs on their return
The authorised use document lists eligible goods and describes the uses to qualify for reduced rates of import duty

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.