Agricultural property

Customs duties

Excluded property

Exclusion of tax-favoured entities

Generally

Low value goods sent under distance selling arrangement

Low-value import relief abolished from April 2012

National savings

Outside EU for VAT purposes

Part of UK for statistical purposes

Preferential debts

Property representing earnings and profits

Status

Territory of the Community, exclusion

Territory of the UK excluded from EU

Territory of the UK, inclusion

Unilateral relief