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

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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
  1. Step 1 Make sure your business has an EORI number that starts with GB

    You’ll need an Economic Operator Registration and Identification (EORI) number starting with GB to continue importing goods.

    1. Get an EORI number
  2. Step 2 Decide who will make the import declarations

  3. Step 3 Apply to make importing easier

    You can apply to use 'transitional simplified procedures' to reduce the amount of information you need to give at the border.

    1. Register for transitional simplified procedures
    2. Decide what other customs procedures you could use

    You may also be able to use the Common Transit Convention (CTC) to simplify how your goods pass through customs and when you pay customs duties.

    1. Find out if you can use CTC
  4. and Set up a duty deferment account if you import regularly

    Set up a duty deferment account if you want to be able to make one payment of customs duties a month instead of paying for individual shipments.

    You must set one up if you plan to use transitional simplified procedures.

    1. Set up a duty deferment account
  5. Step 4 Check the rate of tax and duty you’ll need to pay

    You’ll need to pay customs duties and VAT on all imports.

    1. Find out the rate of customs on imports after Brexit
    2. Check when you'll need to account for and pay VAT

    You’ll also need to pay excise duties if you’re importing alcohol, tobacco or biofuels.

    1. Find out the rate of excise duty on imports
  6. Step 5 Check what you need to do for the type of goods you import

  7. Step 6 Get help and support