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Relief conditions

The University may be able to obtain duty relief on certain goods imported from outside the EC that are processed and re-exported/exported from the Community. There are two methods of IPR, suspension or drawback. In either case:

  • there must be an intention to re-export suspension goods from the EC; and,
  • an authorisation to enter goods to IPR must be held; and,
  • goods must be processed within a certain period; and,
  • records kept for all operations carried out, including evidence of disposal.
Suspension Drawback
Customs duties are suspended when the goods are first entered to IPR in the EC. Customs duties, excise duty and import VAT are paid when the goods are entered to IPR.
Import VAT and excise duty are not due unless the goods are not exported or disposed of in one of the ways described in HMRC Notice 221 (Inward processing relief). You claim the import duty back once the goods have been exported or disposed of in one of the ways described in HMRC Notice 221 (Inward processing relief).
You are required to submit returns detailing your receipts and disposals. You are required to submit a periodic claim in order to obtain repayment.

How to obtain relief

In order to claim relief, you need to be authorised to import or receive goods under IPR. Authorisations are issued to the person who processes the goods or arranges for them to be processed on their behalf. If you sub-contract processing, the sub-contractor themselves must hold an authorisation or be named on your authorisation.

Types of authorisation and restrictions that apply are all detailed fully in HMRC Notice 221 (Inward processing relief).


Please see our CORONAVIRUS/COVID-19 Assistance pages for help with areas of Finance during the current situation.

UFS issued communications and the University website also contain information on this topic

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