Commentary

V17.131 Release for free circulation

Part V17 Customs duties

V17.131 Release for free circulation

V17.131 Release for free circulation

See V17.104 on the Northern Ireland Protocol to determine the rules behind the movement of goods in and out of Northern Ireland after 1 January 2021.

The most straightforward customs procedure to which goods imported into Great Britain may be assigned is that of release for free circulation1. This is the procedure by which chargeable goods2 have conferred upon them the status of domestic goods3. Products coming from a third country are to be considered to be in free circulation in Great Britain if import formalities have been complied with, and any customs duties

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