Guidance

Authorised Use: Reliefs from import duty on goods brought into the United Kingdom for specified uses

The goods and specified uses for which they can be used, that may qualify for a full or partial relief from import duty under the Authorised Use procedure.

Documents

Authorised Use Reliefs reference document

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This document lists the eligible goods and describes the uses to which they can be put in order to qualify for the reduced rates of import duty listed. It will be introduced by reference in a Statutory Instrument, The Customs (Reliefs from a liability to Import Duty) (EU Exit) Regulations 2019, and a link to that SI will be added to this page when the Statutory Instrument has been published.

Published 13 March 2019