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
58 JanuaryDecember 20232022 — See all updates

Documents

United Kingdom Customs Tariff: Reliefs from Import Duty, version 1.5, dated 10 July 2022

ODT, 669 KB

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Authorised Use: Eligible Goods and Rates, version 1.6, dated 20th September 2022

MS Word Document, 1.08 MB

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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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Authorised Use: Eligible Goods and Rates, version 1.7, dated 7th December 2022

MS Word Document, 1.07 MB

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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:

Published

This 16final Decemberdocument 2020
Lastis being updated 5by JanuarySI 2023 + show2022/1286 all updates[http://www.legislation.gov.uk/id/uksi/2022/1286

  1. The1.7, mostdated recent legislation package was laid on the 7th December 20222022, withwill anenter entry into force datefrom of1 1st of January 2023.