Duty relief

Duty relief refers to total or partial exemption from normally applicable customs duties, granted by regulation for goods imported under specific conditions. It differs from tariff suspension in that it is linked to the destination or use of the goods rather than their nature.

The European duty relief regulation (Regulation 1186/2009) lists exemption cases: personal effects upon transfer of residence, capital goods of businesses transferring activity, wedding trousseaux, inherited goods, items for charitable organisations, samples of negligible value, advertising materials, etc.

Specific reliefs exist for consignments between private individuals (maximum value 45 euros) and goods contained in travellers' personal baggage (thresholds varying by transport mode: 300 euros for land travel, 430 euros for air or sea travel).

Applying duty relief generally requires a customs declaration citing the appropriate relief code, accompanied by required supporting documents. Some reliefs are automatic (low-value consignments), while others require prior application to customs authorities.