Reliefs on imported goods for export or re-export

If you import goods into the EU and then re-export your goods, certain reliefs may apply. But there are rules to follow about how goods arrive and leave and their condition when they leave.

If you import components or raw materials to be processed into goods for export to a third country, you may be able to claim Inward Processing Relief (IPR). For example, IPR would be used to relieve importers from duty on components bought from Brazil, made into a car in Britain and then sold to the USA. If you import goods from a non-EU country and then forward them to another EU country, you can claim Onward Supply Relief (OSR) on some charges. This would be useful, for example, if a UK trader buys digital cameras in the USA and imports them into the UK for onward sales to France. Temporary Admission (TA) relief applies to goods which are imported from a third country into the EU and then re-exported. Goods imported for exhibition, medical equipment, items for auction or testing can fall into this category.

Import reliefs on previously exported goods

If you send goods outside the EU to be processed or repaired, or need to return them to suppliers (again outside the EU) because they are damaged, there may be reliefs for you.

You may be able to claim Outward Processing Relief (OPR) if you have re-imported goods previously exported from the EU, for example to finish processing or for repair. Returned Goods Relief (RGR) can be used if you intend to export goods temporarily from the EU that will later be re-imported into the UK, for example goods which are exported for trade shows. The goods must be re-imported in the same condition as they left your premises. Under the Rejected Imports relief, duty and import VAT paid on a consignment can be refunded on defective or damaged goods or those that don't comply with the terms of the contract. For information on OPR and RGR, including how to get authorised, see our guide on importing your goods from outside the European Union.

Reliefs for special circumstances

Some reliefs have been designed to benefit particular industries and special circumstances.

Traders who import goods that serve a social purpose, for example goods for disabled people, museum exhibits, or scientific research equipment, may be able to apply for the Community System of Duty Relief (CSDR). Further information and a full list of valid goods are available in our guide on the customs procedures.

If you import raw materials or components which are made into goods within the EU, with a higher rate of duty than the products which are made from them, you may be able to use the Processing under Customs Control (PCC) relief. This relief allows you to pay duty on components at the lower duty rate applicable to the manufactured products.

For example, under PCC, imported parts which make up a finished car will be subject to the lower import duty rate of the car rather than the parts themselves. See our guide on importing your goods from outside the European Union.

Date: 2016-01-14; view: 904