Importing your goods from outside the European Union

Special import reliefs

You should be aware that there are further types of relief that can be claimed for certain types of goods or goods that are used in certain ways.

There are several special reliefs that may apply to your particular circumstances. For example:

  • You can import goods for charities, goods for exhibitions, and low-value samples, free of duty.
  • You may be able to import scientific goods to be used in tests free of duty and VAT.

These reliefs are part of the Community System of Duty Reliefs (CSDR). Typically, these reliefs apply to imports that serve a social purpose, such as imports of goods for people with disabilities or museum exhibits.

If you import goods to process into a product that carries a lower rate of import duty than the imported goods, you can apply for processing under customs control (PCC) and pay duty on the lower rate applicable to the processed goods. However, the duty and import VAT due must be calculated on the higher value of the processed products.

Special industries

Imports of spare parts for civil aircraft come under the regular customs warehousing procedure, which allows suspension of payment of import duties and/or import VAT when non-Community goods are stored within premises or under an inventory system authorised as a customs warehouse. If excise duty is applicable, it too is suspended while non-Community goods are under the customs warehousing procedure.

If you operate a depot for aviation spare parts, you can either apply to be authorised to operate a customs warehouse or deposit your goods in an existing customs warehouse facility. If excise duty is applicable, it too is suspended while the goods are in customs warehousing.