Import Duty reliefs work

The main principle is that reliefs suspend the date at which customs duty is payable. For example, for Customs Warehousing relief, duty is not paid until goods are removed from the warehouse and go into circulation in the UK: if goods are re-exported directly from the warehouse, no UK duty is payable. Temporary admission relief works in a similar way. Inward processing relief can apply where goods are brought into the UK, worked, adapted or used as components in other goods and then re-exported (to the EU or the rest of the world): again no customs duty is payable until the processed goods enter the UK market.