Partial relief

Outlines where partial relief may be applicable.

If your goods (or the use they will be put to) do not qualify for relief under TA (for example, they are not listed, or are listed but do not comply with the conditions identified for relief) then partial relief may be available.

Partial relief may be granted for goods that: 

  • are intended for re-export outside the UK 
  • will not be altered or changed, except for routine maintenance or normal depreciation through use 
  • are not consumable goods 
  • are not liable to import VAT only 
  • can be identified, unless the nature or intended use of the goods means the absence of identification measures is unlikely to give rise to abuse of the procedure 

Goods imported with partial relief must be owned by a person established or resident outside the UK customs territory. When claiming partial relief, traders will be liable to pay 3% of the total customs duty payable at the time of import. Duty is charged at 3% of the full import duty for the first month and a final balance of outstanding duties due for subsequent months will be charged once the goods are discharged from TA, the total payable will not exceed the full duty that would have applied had the goods been released to free circulation.

Import duty is collected via a C18 post-clearance demand upon the: 

  • re-exportation of goods
  • conclusion of the TA period
  • discharge of goods from the TA procedure

Partial relief can only relieve custom duty, import VAT is payable at the time of import (subject to import VAT conditions), a full TA authorisation is required to use partial relief.