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.



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 2 September 2016 + show all updates
  1. 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.
  2. This guidance has been updated to reflect import and export legislation changes from 1 May 2016.
  3. First published.