Customs duty is a tax levied on goods imported into the customs territory of the European Union (‘EU customs territory’) from outside that territory. ‘Free circulation’ goods may move within EU customs territory without a liability to further customs duties or charges (see ¶77000).

Goods from outside EU customs territory are also subject to import VAT. Customs duty is never recoverable but import VAT is potentially recoverable under the normal VAT recovery rules.

There are a number of significant reliefs from customs duty, including inward processing (IP) and end-use relief.

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