- Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
- Find the documents for details of the conditions in which a ‘good’ may be eligible for a relief from the standard tariff rate
- Published by HM Revenue & Customs and HM Treasury on 16 December 2020
- Last updated on 30 September 2024
- The reliefs document sets out the various conditions in which a ‘good’ may be eligible for a relief from the standard tariff rate
- The Customs (Northern Ireland) (EU Exit) Regulations 2020 amended The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
- The document provides additional content to ensure goods sent to Northern Ireland from Great Britain for processing under the Union Customs Code will be covered by reliefs on their return
- The authorised use document lists eligible goods and describes the uses to qualify for reduced rates of import duty
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
