- The customs code set out various schemes open to businesses to relieve them from having to pay customs duty and sometimes import VAT
- Common relief schemes include:
Inward Processing Relief (IPR) where goods are imported, processed and subsequently exported outside of the EU
Outward Processing Relief (OPR) where imports include EU sourced components or materials
End Use Relief (EUR) where goods are put to a specific end use. Examples include components for ships, aircraft, the manufacture of cars (applications can be made for new end uses)
Temporary Import Relief (TIR) for goods temporarily imported and then re-exported (leased goods, for testing, for trade shows etc.)
Processing under Customs Control (PCC) where the duty rate of components or materials are greater than those of the finished goods (common in food, drink, pharmaceuticals and some engineering sectors)
Sample Relief for samples that will not then be sold
Onward Supply Relief (OSR) to relieve VAT on goods imported for onward sale to businesses in another Member State of the EU
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