Duty relief for imports and exports

Paying less or no import VAT and duty
Business: Imports Exports

    Duty relief schemes allow you to pay less or no duty on imports and exports from and to non-EU countries.

    If you are importing or exporting in the EU, you won’t have to pay any duty.

    Trading outside the EU

    Where the EU has a Free Trade Agreement in place with another country you can claim relief through a ‘trade preference’ to pay less or no duty.

    There are rules around eligibility for trade preferences.

    The rate of duty and the relief depends on the:

    • type of goods
    • country the goods are being exported to
    • country the goods originate in as set by the ‘rules of origin’

    To claim a trade preference you need to:

    HM Revenue & Customs helpline
    0300 200 3700

    Other duty relief schemes

    If you’re importing from or exporting to a country where there is no Free Trade Agreement in place with the EU, you might be able to apply for one of these relief schemes:

    • temporary admission if you import goods for a specific use for a limited time, eg for an exhibition
    • Inward Processing for goods imported from outside the EU, processed in the EU and then exported to another non-EU country
    • Outward Processing (including textiles) for goods that are temporarily exported to a non-EU country, eg for repair or processing
    • customs warehousing when you wish to store
      goods duty and VAT free
    • the community system of duty relief for goods that promote culture and science
    • duty suspensions and tariff quotas for raw materials, parts or half-finished products
    • returned goods relief for goods you reimport
    • end-use relief for certain goods like fish or cheese
    • processing under customs control for raw materials

    Schemes that offer reduced or zero rate duty and VAT for imports and exports