I. Read the article and give Russian equivalents for the words and phrases in bold.

This article sets out the scope, nature of and main conditions attached to, various reliefs available from customs duty, excise duty, VAT. Entitlement to relief is generally dependent on certain conditions being met and procedures followed. This is particularly important where repayment of duty is concerned since many reliefs require the prior knowledge and consent of HM Revenue and Customs. In order, therefore, not to prejudice a claim, early advice on any problem should be sought from your local Revenue and Customs Officer.

Section 2: Arrangement of reliefs

The lists sets out the various reliefs available grouped as listed and set out below:

(1) Re-imported goods

Goods re-imported unaltered.

Goods re-imported after process abroad.

Samples temporarily exported.

(2) Temporary import action

Aircraft.

Road, rail, sea or inland waterway transport.

Personal property and household effects.

Containers, pallets and packings.

All other goods temporarily imported for use and returned in the

same state.

Transit and transhipment goods.

(3) Reliefs for goods of specified descriptions or goods

imported or used in specified circumstances include:

Angostura bitters (excise duty only

Animals for laboratory research.

Antiques.

Beer (excise duty only)

Biological and chemical substances.

Capital goods.

Charities.

Consignments o negligible value.

Consumable goods and articles of small value imported in

passengers’ baggage.

Disabled people (including blind): goods for the use of.

Disaster relief goods.

Donated medical equipment, etc.

Exhibits for galleries or museums.

Goods for use, consumption or free distribution at a trade fair or

similar event.

Goods not in accordance with contract etc.

Honorary decorations and awards.

Hydrocarbon oil (excise duty only)

Inherited goods.

Made-wine (excise duty only)

Medical equipment.

Newsreels for copying by approved importers.

Personal property and household effects.

Pharmaceutical products for international sports events.

Private gifts.

Presents in the context of international relations.

Rejected imports.

Replacement goods exchanged for goods exported for repair.

Samples of negligible value.

Scientific equipment for international research purposes.

Scientific instruments and apparatus.

Sea produce.

Shipwork goods.

Test goods.

Therapeutic substances.

Tobacco products (excise duty only)

Visual and auditory materials.

War graves.

Works of art.

(4) Goods relieved of customs duty unconditionally

Educational, scientific and cultural materials including:

Certain books, publications and documents;

Certain instruments for demonstration purposes; and

Certain articles for the blind.

(5) Goods relieved from customs duty and VAT

Miscellaneous documents and articles.

Certain printed matter and advertising material.

Trademarks, patterns, designs and patents.

Certain tourist information.

(6) Goods imported for process and re-export

(7) Goods imported for process and release for free circulation

Antiquesclassified of an age exceeding 100 years are free of duty under the EC Combined Nomenclature Regulation. Antiques of an age exceeding 100 years (other than pearls and loose gemstones) are allowed a reduced value for VAT. Excise duty is not charged on importation of any goods (other than wines or spirits) proved to the satisfaction of the Commissioners to have been manufactured or produced more than 100 years before the date of importation. Articles of modern re-manufacture and articles manufactured or produced from antique parts, whether wholly or in part, are not regarded as antiques.

Charities.Goods imported by Free of import duty and VAT charitable or philanthropic.

Disaster Relief goods. Organisations of goods intended for use in the relief of victims of a disaster affecting the EC.

Personal property and household effects,including motor vehicles. Free of duty and VAT, certain conditions are met. Provided that imported by residents of the UK, those taking up residence, students and other visitors to the UK.

Visual and Auditory materialsof educational, scientific or cultural character including: Newsreels, films, film strips, microcards and sound recordings, wall charts, patterns modelsandmock-ups for demonstrating and teaching purposes; materials for programmed instruction, multimedia kitsand holograms for laser projection.

War graves.Goods imported by authorised organisations for use in the construction upkeep or ornamentation of third country war graves and memorials.

Import duty relief

If your goods come in from outside the European Union (EU), you'll usually need to pay customs duties or import VAT charges. But you may be able to claim a refund. You may also defer or suspend payment of charges. These refunds are called 'reliefs'. They're only available to traders and their agents who follow strict guidelines. Depending on the situation, you may be able to avert the customs duty, import VAT, and in some cases, excise duty, or get the charges you have paid returned or repaid. Reliefs could save you time and money. This page introduces some reliefs and the circumstances in which they apply.

Date: 2016-01-14; view: 874