Guidance

Check if you can pay a reduced amount of Customs Duty

You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.

Most businesses get someone to deal with customs and transport their goods.

Once you have the right commodity code the trade tariff will show you the rate of duty or import VAT for the goods you’re bringing in. This will depend on what they are and where they’re from.

Depending on what you do with your goods, you may also be able to reduce the amount of Customs Duty you pay.

Goods covered by a preference agreement

If there is a preference agreement with the country you’re importing from, you may be able to reduce the duties on your goods.

Re-importing goods you’ve exported before

If your goods were in free circulation before you exported them, you may not need to pay the full rate of duty when you re-import them either:

Importing goods to process or repair them

When you import goods for processing or repair and then put them into free circulation you may be able to pay the rate of duty based on either:

  • the goods at the time they were declared
  • the goods when they are put into free circulation

Importing goods temporarily

You can reduce or pay no duty if you temporarily import goods such as:

  • samples
  • professional equipment
  • items for auction
  • exhibition goods
  • demonstration goods

As long as you do not alter the goods while they’re within the UK, using temporary admission should mean you will not have to pay duty or import VAT.

Educational and cultural goods

You can claim relief from duty on:

Medical or scientific goods

You can claim relief from duty on:

Printed and promotional goods

You can claim relief from duty on printed goods if they’re:

You can claim relief from duty on goods used for the promotion of trade if they’re:

Goods for industrial or commercial research

You can claim relief from customs duty, import VAT and in some cases excise duty on goods imported for testing to find out their composition, quality or other characteristics for information, or for industrial or commercial research.

Goods put to a specific use

You can claim relief from duty on goods that are identified in the trade tariff as being eligible for end-use relief such as:

  • shipwork goods
  • helicopters, aeroplanes and other aircraft for civil use
  • hydrocarbon oil
  • marine propulsion engines
  • military equipment
  • fish
  • cheese
  • casein (used in the cheese industry)

Sea produce

You can claim relief from duty on sea produce or goods produced or manufactured at sea, if brought direct to the UK.

Moving your business to the UK

You can claim relief from duty on capital goods, for example machinery and tools, when you move your business to the UK.

Goods used for funerals and memorials

You can claim relief from duty on materials for the construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims.

Getting goods by post

When you get goods by post you can claim relief from duty on:

Goods for charity or supporting people with disabilities

If you’re a charitable organisation you can claim relief from duty on goods for:

If you have a disability or you’re an organisation that supports people with disabilities you can claim relief on goods to:

Goods for personal use

You can claim relief from duty on:

Delaying Customs Duty and import VAT

As well as reducing the duty you need to pay, you may be able to delay Customs Duty and import VAT.

Updates to this page

Published 16 September 2019
Last updated 5 August 2021 show all updates
  1. A link to an online tool to check if you need to pay a tariff on goods brought into Northern Ireland from Great Britain has been added.

  2. Added 'organs and substances of human origin for emergency transplant' under 'Medical and scientific goods'

  3. This page has been updated because the Brexit transition period has ended.

  4. First published.

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