Customs Import Duty reliefs
This section explains customs duty reliefs for goods imported into Great Britain for events. It covers the main types of reliefs, eligibility, and claiming procedures including documentation, prior approval, and restrictions
Reliefs from import duties are available for selected imports into the UK. The most likely to be used are:
- personal goods and sports equipment carried in accompanied baggage
- commercial goods carried in accompanied baggage
- giveaway relief
- pharmaceutical items for use during sporting events
- tourist information literature
- honorary decorations and awards
- goods for heads of state
- presents received in the context of international relations
- samples of negligible value
- printed matter and advertising material
- Returned Goods Relief
You can check if you can pay a reduced amount of Customs Duty.
Reliefs can be claimed when making a customs declaration, usually at the point they are imported into the UK.
If importing goods that are not eligible for any reliefs then the relevant duties and taxes must be paid before the goods are cleared by customs officials.
The process for people bringing their own goods through customs in their own baggage is set out in the section on Merchandise in baggage (commercial goods in baggage) in this handbook.
If the goods are shipped as freight, then to claim relief you need to tell whoever will make the electronic customs declaration that you want to claim a particular relief. They can claim relief on your behalf, on the declaration.
Further information can be found in the section on Additional Procedure Codes for claiming reliefs when using the Customs Declaration Service (CDS). This includes guidance on completing an electronic declaration on CDS and related procedures.
You should claim relief at the time of import. If you do not do this, you may be able to claim repayment of overpaid duties if you meet the conditions for relief. Read the guidance on how to claim a repayment of import duty and VAT if you’ve overpaid.
Some reliefs require claimants to get approval before claiming relief. This can be done by contacting the National Reliefs Import Unit (NIRU) by email at NIRU@hmrc.gov.uk with full details of the goods being imported and their intended use.
To use this relief the items imported must be consumed, destroyed or given away to the public free of charge at an event, including matches and other official events. Typical items are carrier bags, promotional pens, pencils, low value or small toys, badges, certain low-value clothing or apparel items. Items must be:
- imported in quantities appropriate to the number of visitors anticipated
- of low value
- appropriate to the nature of the event
More information on United Kingdom Customs Tariff: Reliefs from import duty can be found in section 22, 23 and 24.
The Additional Procedure Code to claim Giveaway relief is C32. Read more information on Additional Procedure Codes of the Customs Declaration Service.
Alcoholic and tobacco products are not eligible for this relief. Contact HMRC for help with questions about importing, exporting and customs reliefs.
If it is intended that goods are to be distributed free of charge and they are not for re-export, this must be made clear in customs documents at the time of importation.
Full relief applies to items such as ornaments, badges, pendants, or similar articles of a symbolic nature with no commercial intent, that are distributed freely at international events taking place in the United Kingdom.
Certain types of goods are excluded from this relief, including watches, cars, gifts given instead of payment, long service awards made by colleagues or employers, and any consumable items such as alcoholic drinks, tobacco products, foods. The awards must correspond with the purpose of the event at which they are given.
Read more information about relief on decorations and awards.
You can read more information in section 19 of UK Customs Tariff: Reliefs from Import Duty.
Depending on where the goods are going or coming from, the Additional Procedure Code to claim relief on Honorary Awards and Decorations are C27, C51, C52 or C53. Read more information on Additional Procedure Code C-Series (Appendix 2A).
Relief is available for pharmaceutical products for medical use by individuals visiting the United Kingdom to participate in an international sporting event. This includes medicines and any apparatus for their use. The quantity of goods eligible for relief is limited to the amount necessary for the duration of individual’s stay in the UK. Participants bringing in medicines must ensure that any conditions relating to the importation of the specific items, including any prohibitions, restrictions and licensing requirements are met. Banned or restricted substances cannot be imported under this relief.
This relieves import duties on goods to be used or consumed by a reigning monarch, Head of State or individuals officially representing them whilst visiting the UK. It also covers gifts imported to be given to a reigning monarch or Head of State. Information and documents should be kept regarding the circumstances of the importation. This may include a letter from the consignor, donor, relevant correspondence, or press publicity.
Read more information about this relief in section 21 of United Kingdom Customs Tariff: Reliefs from Import Duty.
The Additional Procedure Code to claim relief on goods to be used by monarch and heads of state is C29. Read more information on Additional Procedure Code C-Series (Appendix 2A).
To use this relief, items must be imported by those providing tourist information services, or a person acting on their behalf. The items must be distributed free of charge and include items that encourage the public to visit countries other than the United Kingdom.
Items eligible for relief include guidebooks and pamphlets, maps, posters, leaflets, and tourist agency brochures.
The documents supporting these claims must not contain:
- more than 25% of private commercial advertising material for businesses located outside the United Kingdom
- any private commercial advertising material for businesses located within the United Kingdom
Read more information in section 27 of the United Kingdom Customs Tariff: Reliefs from Import Duty.
The Additional Procedure Code to claim relief on Tourist Information Literature is C35. Read more on Additional Procedure Code C-Series (Appendix 2A).
Relief is available for goods which are occasionally given or intended to be given as gifts to facilitate international relationships by people who have paid an official visit outside the UK, or are visiting the UK on an official visit, or are acting on their behalf.
The goods must be received as a gift from the host country during an individual’s official visit to that country.
Alternatively, the goods may be intended to be offered as a gift to the UK authorities by an individual visiting the UK on an official visit.
The goods may also be sent to the UK as a gift for the purposes of friendship or goodwill by approved organisations acting in the public interest, whether located within or outside the UK.
The goods must not be used for commercial purposes, and this should be reflected in the nature, value and quantity of the goods.
Alcoholic products, tobacco, and tobacco products are excluded from this relief.
Read more information in section 20 of United Kingdom Customs Tariff: Reliefs from Import Duty.
The Additional Procedure Code to claim relief on Presents received in the context of international relations is C28. Read more information on Additional Procedure Code C-Series (Appendix 2A).
Relief can be claimed for samples which are negligible in value and are only used for the purposes of seeking orders for the types of goods the samples represent. The presentation and quantity of the samples must also represent this purpose.
The samples must be in a permanently unusable and unsellable condition, for example displaying tears, perforations or marks, so long as this does not destroy the sample itself. Any goods which are purchased due to these samples can or may be imported into the United Kingdom.
Eligible claimants who can claim this relief include:
- commercial entities established in the UK
- UK government agencies
- departments and public institutions established approved by HMRC or persons acting on their behalf
Prior approval is required to claim this relief.
The Additional Procedure Code to claim relief on samples of goods of negligible value is C30.
Read more information on:
Relief is available on printed matter and advertising material for:
- goods for sale or hire
- services related to transport
- commercial insurance or banking which are offered by entities established outside the UK
Relief is also available for goods which are solely used for advertising purposes which have no commercial value and are sent free of charge by a supplier to their customers. The goods must clearly display the name of the business which produces, sells or hires the goods or which offers the services, and each consignment must be declared separately.
The consignment of goods must contain either one document or where there are several copies of the same document — the total weight of the copies must not exceed 1kg. Alternatively, if the documents differ, only one copy of each may be included. Examples of goods include catalogues, price lists, or brochures.
Read more information on paying no import duties and VAT on miscellaneous documents and related articles.
Further information is in section 23 of United Kingdom Customs Tariff: Reliefs from Import Duty.
The Additional Procedure Code to claim relief on Printed Matter and Advertising Material is C31. Read more information on claiming relief on printed matter and advertising material.
Goods that are reimported to the UK after having previously been exported from the UK may be eligible for Returned Goods Relief (RGR). RGR relieves customs duty and import VAT on these items, subject to meeting relief conditions.
The main conditions for both customs duty and import VAT include that before they were exported, the goods must either have been obtained in the UK or if they were imported to the UK, any applicable import duties were paid. Goods must be reimported in an unaltered state. To qualify for VAT relief, the person reimporting the goods into the UK must be the same person who previously exported them from the UK. Typically, that is satisfied where ownership of the goods has not changed between exporting from the UK and re-import into the UK.
Read more information on paying less import duty and VAT when re-importing goods to the UK.
Further information is in section 37 of the United Kingdom Customs Tariff: Reliefs from Import Duty.
Information on Additional Procedure Code to claim Returned Goods Relief can be found in Additional Procedure Code F-Series (Appendix 2A)