Original document : https://www.gov.uk/government/publications/reference-documents-for-the-customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020

Change description : 2025-04-02 12:45:00: Authorised Use: Eligible Goods and Rates, version 1.18, dated 27 March 2025 (entry into force 27 April 2025) added. [Guidance and regulation]

Showing diff : 2025-02-14 12:50:11.625642710 +00:00..2025-04-02 11:45:25.337784041 +00:00

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
142 FebruaryApril 2025 — See all updates

Documents

United Kingdom Customs Tariff: Reliefs from Import Duty, version 1.8, dated 12 February 2025 (entry into force on 14 February 2025)

MS Word Document, 378 KB

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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 1.17, dated 12 February 2025 (entry into force on 14 February 2025)

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Authorised Use: Eligible Goods and Rates, version 1.18, dated 27 March 2025 (entry into force 27 April 2025)

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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:

Updates to this page

Published 16 December 2020

Last updated 142 FebruaryApril 2025 + show href="#full-history">+ show all updates

    3. Added: United Kingdom Customs Tariff: Reliefs from Import Duty, version 1.8, dated 12 February 2025 (entry into force on 14 February 2025) Added: Authorised Use: Eligible Goods and Rates, version 1.17, dated 12 February 2025 (entry into force on 14 February 2025) Updated: Tables 11 to 13 referred to in section 41 Pharmaceutical substances of the Reliefs Reference Document Updated: 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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Update history

2025-04-02 12:45
Authorised Use: Eligible Goods and Rates, version 1.18, dated 27 March 2025 (entry into force 27 April 2025) added.

2025-02-14 12:50
Added: United Kingdom Customs Tariff: Reliefs from Import Duty, version 1.8, dated 12 February 2025 (entry into force on 14 February 2025)Added: Authorised Use: Eligible Goods and Rates, version 1.17, dated 12 February 2025 (entry into force on 14 February 2025)Updated: Tables 11 to 13 referred to in section 41 Pharmaceutical substances of the Reliefs Reference DocumentUpdated: Table 17 referred to in section 45 Relief for goods to be incorporated in or used for civil aircraft of the Reliefs Reference Document

2024-12-09 16:07
Added: Authorised Use: Eligible Goods and Rates, version 1.16, dated 4 December 2024 (entry into force 1 January 2025)

2024-09-30 15:00
Updated with Authorised Use Eligible Goods and Rates v1.15 (entry into force on 1 October).

2024-04-26 16:21
Authorised Use: Eligible Goods and Rates, version 1.14, 21 April 2024 (entry into force on 17 May) added

2024-02-02 14:03
United Kingdom Customs Tariff: Reliefs from Import Duty, version 1.7, dated 31st January 2024 – file attachment CREATEDTable 10 referred to in section 41 Pharmaceutical substances of the Reliefs Reference Document – file attachment CREATEDTables 11 to 13 referred to in section 41 Pharmaceutical substances of the Reliefs Reference Document – file attachment CREATEDAuthorised Use: Eligible Goods and Rates, version 1.13, dated 31st January 2024 – file attachment CREATEDUnited Kingdom Customs Tariff: Reliefs from Import Duty, version 1.6, dated 9 November 2023 – file attachment DELETEDTable 10 referred to in section 41 Pharmaceutical substances of the Reliefs Reference Document – file attachment DELETEDTables 11 to 13 referred to in section 41 Pharmaceutical substances of the Reliefs Reference Document – file attachment DELETEDAuthorised Use: Eligible Goods and Rates, version 1.11, dated 7th November 2023 – file attachment DELETEDAuthorised Use: Eligible Goods and Rates, version 1.12, dated 11th December 2023 – file attachment DELETED

2023-12-14 15:44
Authorised Use: Eligible Goods and Rates, version 1.12, dated 11th December 2023, added

2023-11-09 15:26
Authorised Use: Eligible Goods and Rates updated

2023-11-09 14:46
The United Kingdom Customs Tariff: Reliefs from Import Duty, version 1.6, dated 9 November has been added to the page. Table 17 referred to in section 45 Relief for goods to be incorporated in or used for civil aircraft of the Reliefs Reference Document has been updated.

2023-07-11 10:57
Updated with Authorised Use: Eligible Goods and Rates, version 1.10, dated 3rd July 2023

2023-03-31 10:00
Authorised Use: Eligible Goods and Rates, version 1.9, dated 29th March 2023 Added

2023-02-09 13:00
Updated with: Authorised Use: Eligible Goods and Rates, Version 1.8, dated 8th February 2023.

2023-01-05 16:56
The most recent legislation package was laid on the 7th December 2022 with an entry into force date of 1st of January 2023. We took the decision that both sets of reference documents, those due to expire on 31st December 2022 and the new reference documents with entry into force on 1st January 2023, would appear jointly on the relevant gov.​uk webpage with an entry into force caveat. This ensured that stakeholders could access necessary information about the reference document that was in force at that time and to allow Parliament to scrutinise any changes. Now that 1st January 2023 has passed we must remove the outdated reference documents to provide clarity for traders.

2022-12-08 09:56
Authorised Use: Eligible Goods and Rates, version 1.7, dated 7th December 2022 added

2022-09-23 13:41
Authorised Use: Eligible Goods and Rates, version 1.6, dated 20th September 2022

2022-07-10 06:00
The United Kingdom Customs Tariff: Reliefs from Import Duty, version 1.5, dated 10 July 2022 has been added to the page. Table 17 referred to in section 45 Relief for goods to be incorporated in or used for civil aircraft of the Reliefs Reference Document has been updated.

2022-06-07 12:00
Authorised Use: Eligible Goods and Rates, version 1.5, dated 1st June 2022

2022-04-28 11:00
Updated for April 2022