Customs Procedures and Duty Relief Schemes There are a number of perfectly legal The Generalised Scheme of Preferences (GSP) options to help reduce, or in some is the most widely used duty relief scheme. Other schemes do exist, so it’s worth checking or asking cases eliminate, any customs duty your customs broker for help. Most countries offer that importers must pay when bringing free-to-access tools that let businesses understand goods into the UK (or into their which tariffs and duties will apply to goods, and these tools normally account for duty relief country of destination for exports). schemes including GSP. Customs Procedures are legally defined procedures To find out if you can claim, the quickest thing for that importers can follow to delay the date and time you to do is check your product’s commodity code when customs duty must be paid (or ‘crystallised’) in the UK trade tariff. Under each product’s details, and include the use of customs (‘bonded’) you should be able to see whether it’s eligible for any warehouses to delay crystallisation date, or duty relief schemes and the terms of the scheme. temporary admission for goods that will eventually be re-exported as a way of completely avoiding any customs crystallisation date. Duty Relief Schemes are procedures that let importers benefit from Free Trade Agreements (FTAs) by reducing the customs duty (potentially to nil) for goods based on their classification within the commodity codes and country of origin. Most countries offer free-to-access tools that let businesses understand which tariffs and duties will apply to goods, and these tools normally account for duty relief schemes including GSP. The small business guide to import and export 15