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V17.151 Miscellaneous reliefs

The reliefs outlined in this section are various miscellaneous reliefs from customs duty, mostly of a non-commercial and/or low value nature. They are in addition to the major 'procedural' customs duty reliefs such as inward processing procedure and outward processing procedure whose conditions are governed by the provisions of T(CT)A 2018 and regulations made thereunder.

The UK has determined that a number of cases can benefit from a relief from import duties or export duties.

Provided any conditions for claiming the reliefs are complied with, the UK has determined that reliefs should be granted from import duties for:

1. Ìý

   •ÌýÌýÌýÌý most personal property of persons moving to the UK¹

2. Ìý

   •ÌýÌýÌýÌý the trousseaux and household effects, whether or not new, of a person on the occasion of their marriage and for presents customarily given on marriage but not including alcoholic or tobacco products²

3. Ìý

   •ÌýÌýÌýÌý most personal property acquired by inheritance³

4. Ìý

   •ÌýÌýÌýÌý scholastic materials and household effects of students coming to stay in the Union⁴

5. Ìý

   •