Statutory guidance

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.

From:
HM Revenue & Customs and HM Treasury
Published
16 December 2020
Last updated
728 JuneApril 2022 — See all updates

Documents

United Kingdom Customs Tariff: Reliefs from Import Duty , version 1.4, dated 27th April 2022

MS Word Document, 394 KB

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Authorised Use: Eligible Goods and Rates, version 1.5,1.4, dated 1st27th JuneApril 2022

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Table 10 referred to in section 41 Pharmaceutical substances of the Reliefs Reference Document

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Tables 11 to 13 referred to in section 41 Pharmaceutical substances of the Reliefs Reference Document

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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

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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 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.

The statutory instruments that have given legal effect to these reference documents, and their previous versions, can be found at:

The public notices that have given legal effect to this reference document can be found at:

Notices made under s32A of the Taxation (Cross-border Trade) Act 2018

Published 16 December 2020
Last updated 728 JuneApril 2022 + show all updates

  1. Authorised Use: Eligible Goods and Rates, version 1.5, dated 1st June 2022

  2. Updated for April 2022

  3. Updated the tables and documents.

  4. Added link to the legislation.

  5. The 'Authorised Use Eligible goods and rates, version 1.1, dated 22 March 2021' document has been replaced.

  6. The United Kingdom Customs Tariff: Reliefs from Import Duty and the Authorised Use: Eligible goods and rates, version 1.1, dated 22 March 2021 have been updated.

  7. The UK reliefs document, version 1.1 dated 17 December 2020 has been added.

  8. Table 9, 10 and 11 to 13 (section 41) from Pharmaceutical substances of the Reliefs Reference Document and Table 17 (section 45) from Relief for goods to be incorporated in or used for civil aircraft of the Reliefs Reference Document has been added to the page.

  9. First published.