Check if you can pay a reduced amount of Customs Duty (2024)

Most businesses get someone to deal with customs and transport their goods.

Once you have the right commodity code the trade tariff will show you the rate of duty or import VAT for the goods you’re bringing in. This will depend on what they are and where they’re from.

Depending on what you do with your goods, you may also be able to reduce the amount of Customs Duty you pay.

Goods covered by a preference agreement

If there is a preference agreement with the country you’re importing from, you may be able to reduce the duties on your goods.

Re-importing goods you’ve exported before

If your goods were in free circulation before you exported them, you may not need to pay the full rate of duty when you re-import them either:

• in the same condition as when you exported them
• after you had exported them for processing or repair

Importing goods to process or repair them

When you import goods for processing or repair and then put them into free circulation you may be able to pay the rate of duty based on either:

• the goods at the time they were declared
• the goods when they are put into free circulation

Importing goods temporarily

You can reduce or pay no duty if you temporarily import goods such as:

• samples
• professional equipment
• items for auction
• exhibition goods
• demonstration goods

As long as you do not alter the goods while they’re within the UK, using temporary admission should mean you will not have to pay duty or import VAT.

Educational and cultural goods

You can claim relief from duty on:

• books, publications and documents for educational or cultural purposes
• educational and cultural materials
• museum and gallery exhibits

Medical or scientific goods

You can claim relief from duty on:

• scientific materials
• scientific instruments and apparatus
• laboratory animals and biological or chemical substances intended for research
• substances of human origin and blood-group and tissue-typing reagents
• organs and substances of human origin for emergency transplant
• goods for medical research, diagnosis or treatment
• pharmaceutical substances

You can claim relief from duty on printed goods if they’re:

• books, publications and documents for educational or cultural purposes
• for the promotion of tourism
• for protection of copyright or patent rights
• miscellaneous documents and articles

You can claim relief from duty on goods used for the promotion of trade if they’re:

• printed matter and advertising material
• as commercial samples
• products used or consumed at a trade fair or similar event

Goods for industrial or commercial research

You can claim relief from customs duty, import VAT and in some cases excise duty on goods imported for testing to find out their composition, quality or other characteristics for information, or for industrial or commercial research.

Goods put to a specific use

You can claim relief from duty on goods that are identified in the trade tariff as being eligible for end-use relief such as:

• shipwork goods
• helicopters, aeroplanes and other aircraft for civil use
• hydrocarbon oil
• marine propulsion engines
• military equipment
• fish
• cheese
• casein (used in the cheese industry)

Sea produce

You can claim relief from duty on sea produce or goods produced or manufactured at sea, if brought direct to the UK.

Moving your business to the UK

You can claim relief from duty on capital goods, for example machinery and tools, when you move your business to the UK.

Goods used for funerals and memorials

You can claim relief from duty on materials for the construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims.

Getting goods by post

When you get goods by post you can claim relief from duty on:

• low value goods
• goods sent as gifts

Goods for charity or supporting people with disabilities

If you’re a charitable organisation you can claim relief from duty on goods for:

• charitable purposes
• disaster relief

If you have a disability or you’re an organisation that supports people with disabilities you can claim relief on goods to:

• support people with disabilities
• support people with visual impairments

Goods for personal use

You can claim relief from duty on:

• your personal items when you move to the UK
• your personal items when you visit the UK
• wedding gifts
• personal items you have inherited
• your personal items, clothing and educational materials when you are studying in the UK
• your trophies or awards
• personal pharmaceutical products used at international sporting events
• your personal items if you are a member of visiting forces
• gifts you receive for international relations

Delaying Customs Duty and import VAT

As well as reducing the duty you need to pay, you may be able to delay Customs Duty and import VAT.

1. 5 August 2021

   A link to an online tool to check if you need to pay a tariff on goods brought into Northern Ireland from Great Britain has been added.

2. 10 May 2021

   Added 'organs and substances of human origin for emergency transplant' under 'Medical and scientific goods'

3. 31 December 2020

   This page has been updated because the Brexit transition period has ended.

4. 16 September 2019

   First published.