Duty relief schemes allow you to pay less or no duty on imports from non-EU countries.
If you are importing from another EU country, 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 and the country they came from as set by the 'rules of origin'.
To claim a trade preference you need to:
- get the correct commodity code for your goods
- make sure your goods comply with the rules of origin
- be able to provide proof of where your goods came from
- make sure you comply with transport rules
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Other duty relief schemes
If you're importing from 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, e.g. for an exhibition
- Inward Processing for goods imported from outside the EU, processed in the EU and then exported to another non-EU country
- 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 re-import
- end-use relief for certain goods like fish or cheese
- processing under customs control for raw materials