HMRC has released statutory guidance documents detailing the conditions under which goods may qualify for relief from standard import tariff rates under the 2020 EU Exit Customs Reliefs Regulations. The guidance sets out the specific criteria and documentation requirements for different categories of goods seeking tariff relief. These reference documents provide traders and customs brokers with the technical framework needed to determine eligibility for duty exemptions or reductions.
Source: HMRC (GOV.UK) – Read the original