HMRC Guidance 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.

Update May 8, 2024:

This guidance will soon be removed.

Guidance that sets out the scope, nature of and main conditions attached to various reliefs available from Customs Duty, Excise Duty and VAT can be found in:

• Check if you can pay a reduced amount of Customs Duty
• Pay less import duty and VAT when re-importing goods to the UK

Source gov.uk