HAMMAD BAIG

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

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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

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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 - for an exhibition, for example

• Inward Processing for goods imported from outside the EU, processed in the EU and then exported to another non-EU country - or exported within the EU if you’ve already paid duty

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

• 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