Customs duty relief

What it means

Customs duty relief means no customs duty is paid on goods imported into the EU even though the tariff would otherwise apply. The conditions are set out in a dedicated EU regulation on duty relief.

Typical cases include returned goods previously exported from the EU, personal belongings when moving, inheritances, samples of no commercial value, goods for exhibitions, prizes and awards, and low-value consignments.

Duty relief does not automatically mean relief from import VAT or excise duty. Those have their own rules and are often payable even when duty is relieved.

How it works in practice

A company receiving back goods exported outside the EU, for example under a complaint, can claim returned goods relief on import. It must prove they are the same goods and that they were exported from the EU.

Relief is claimed in the customs declaration by entering the relevant code and supplying documents. Customs will not grant it without a request.

For goods that will be re-exported later, such as for an exhibition, temporary admission is often more suitable than relief.

What to watch out for

Relief for low-value consignments covers duty only; VAT is due from the first euro. The EU is also preparing to abolish the duty exemption for cheap e-commerce parcels.

If the conditions of relief are later breached, for example goods imported as personal belongings are sold, a customs debt arises. The customs office can assess it afterwards with penalties.