Commentary

V17.151 Miscellaneous reliefs

Part V17 Customs duties

V17.151 Miscellaneous reliefs

Other customs duty reliefs

V17.151 Miscellaneous reliefs

Brexit note: This paragraph is under review and is subject to further updates. The information provided in this section is presented as it stood prior to the UK leaving the EU unless otherwise indicated. Updates are dependent on any legislation that is introduced by the UK Government.

The reliefs outlined in this section are various miscellaneous reliefs from customs duty, mostly of a non-commercial and/or low value nature. They are in addition to the major 'procedural' customs duty reliefs such as inward processing relief and outward processing relief whose conditions are governed by the provisions of T(CT)A 2018 and regulations made thereunder.

The UK has determined that a number of cases can benefit from a relief from import duties or export duties.

Provided any conditions for claiming the reliefs are complied with, the UK has determined that reliefs should be granted from import duties for:

  1.  

    •     most personal property of persons moving to the UK1

  2.  

    •     the trousseaux and household effects, whether or not new, of a person on the occasion of their marriage and for presents customarily given on marriage but not including alcoholic or tobacco products2

  3.  

    •     most personal property acquired by inheritance3

  4.  

    •     scholastic materials and household effects of students coming to stay in the Union4

  5.  

    •     consignments made up of goods of negligible value (being less than EUR 150 per consignment)5

  6.  

    •     non-commercial consignments sent between individuals for personal use of a value less than EUR 456

  7.  

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