Guidance

UK Trade Tariff: relief from customs and excise duties and VAT

Guidance on the main conditions attached to reliefs available for Customs Duty, Excise Duty and VAT.

• From: HM Revenue & Customs
• Published: 1 January 2009
• Last updated: 8 May 2024 — See all updates

Documents

UK Trade Tariff: relief from customs and excise duties and VAT

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Details

This guidance will soon be removed.

Guidance that sets out the scope, nature of and main conditions attached to various reliefs available from Customs Duty, Excise Duty and VAT can be found in:

• Check if you can pay a reduced amount of Customs Duty

• Pay less import duty and VAT when re-importing goods to the UK

Find out the scope, nature and main conditions relating to the reliefs available for Customs Duty, Excise Duty and VAT. To be entitled to relief you’ll need to meet certain conditions and follow the correct procedures.

You can find the specific commodities in the UK Trade Tariff tool.

Published 1 January 2009
Last updated 8 May 2024 + show all updates

1. 8 May 2024

   This guidance will soon be withdrawn. Guidance has been added about where this information can now be found.

2. 2 September 2016

   In section 3.3 Relief for goods of specified descriptions or goods imported or used in specified circumstances under Notice 143 a value change from £18 to £15.

3. 28 April 2016

   This guidance has been updated to reflect import and export legislation changes from 1 May 2016.

4. 1 January 2009

   First published.