Commentary

V17.152 Authorised use relief

Part V17 Customs duties

V17.152 Authorised use relief

V17.152 Authorised use relief

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.

Goods may be released for free circulation with favourable tariff treatment, or at a reduced or zero-rate of duty on account of their authorised use1. In most cases, ie those where it is provided that such goods are to be subject to authorised use customs supervision, Customs may establish

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial