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Customs

Duty relief

In short

Several special procedures suspend or repay duty: inward processing for goods that are worked on and re-exported, returned goods relief for goods coming back, and end-use relief for specified purposes. Each requires an authorisation and adds record-keeping.

Updated 20 August 2026 · Last reviewed 20 August 2026 · M. Homola, Founder, customs agent

Key takeaways

  • Relief is never automatic; it requires an authorisation applied for in advance.
  • Inward processing suits assembly-and-re-export models.
  • If you import, sell in the EU, and never re-export, relief is usually not available.

Is it worth it?

Roughly: if the duty you would suspend is smaller than the cost of running the records for a year, do not bother. We will tell you when that is the case.

This is general information, not advice for a specific shipment. Rules change; check the official source or ask us about your consignment.