UK customs reliefs guidance: conditions for duty exemptions
HMRC has published statutory reference documents outlining the conditions under which goods may qualify for relief from standard UK tariff rates under The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020. The guidance clarifies eligibility criteria for various duty-exemption regimes that took effect post-Brexit. Shippers and importers should consult these documents to understand which relief schemes apply to their goods and what documentation is required.
Photo: Kampus Production / PexelsUK Publishes Statutory Guidance on Customs Duty Reliefs
HMRC released statutory reference documents on 20 May 2026 providing detailed guidance on The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020. These documents set out the conditions under which goods may qualify for relief from the standard UK tariff rate.
"Find the documents for details of the conditions in which a 'good' may be eligible for a relief from the standard tariff rate."
The guidance covers various duty-relief schemes available under UK customs law following the UK's departure from the EU. These reliefs allow eligible goods to enter the UK at reduced or zero duty rates, provided they meet specified conditions.
Shippers, freight forwarders, and e-commerce merchants importing goods into the UK should review the published reference documents to determine which relief schemes may apply to their shipments. Common reliefs under UK customs law include schemes for temporary imports, goods for re-export, supplies to ships and aircraft, samples, and goods imported for repair or processing.
Proper classification under the correct HS code remains essential, as does demonstrating that goods meet the eligibility criteria laid out in the statutory guidance. Importers claiming relief must maintain comprehensive documentation and declare their eligibility at the point of import.
What this means for shippers
Review HMRC's reference documents immediately to identify which relief schemes apply to your goods and shipment profile. Misclassifying goods or claiming ineligible relief can trigger duty assessments and penalties. Update your customs procedures and declarations to reflect the correct relief status before your next shipment enters the UK. Use the landed-cost calculator to model duty exposure under standard rates versus applicable reliefs.
