Relief for the Things You Move With, Granted by a Word Document the Regulations Name by Version
Bringing your household into the United Kingdom is duty-free if you qualify, and the qualifying is done by a document rather than by a statute. Regulation 4 of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 says a claim for relief must be granted by HMRC where it is made by reference to a case described in a section of the UK Reliefs document and the goods, the claimant and the eligibility criteria all match that section. Section 1 of that document is the transfer of residence relief. It gives full relief on personal property intended for personal use or household needs, including furniture, linen, cycles, motorcycles, private cars, caravans, pleasure craft, household pets and saddle animals. The conditions are the ones that catch people: normally resident outside the United Kingdom for at least twelve consecutive months, possession and use of the goods for at least six months before ceasing to be resident abroad, everything declared within twelve months of establishing residence here, and nothing lent, hired out or sold for twelve months after import without HMRC's approval. Alcohol, tobacco and commercial vehicles are excluded outright, and prior approval on form TOR1 is required before any of it can be claimed.
At a glance
- Relief available
- Full relief from import duty on personal property intended for the personal use of the claimant or for meeting their household needs
Paragraph 1.1 of section 1 of the UK Reliefs document, version 1.8.
- Residence abroad required
- Normally resident outside the United Kingdom for at least 12 consecutive months before the UK becomes the new normal place of residence
Paragraph 1.3.1 of section 1 of the UK Reliefs document.
- How long you must have owned the goods
- 6 months before ceasing to be normally resident abroad - possession for consumables, possession and use for non-consumables
Paragraph 1.3.1 of section 1 of the UK Reliefs document.
- Deadline for importing
- All goods declared for free circulation within 12 months from the date of establishing normal residence in the UK, and they may arrive in multiple consignments
Paragraph 1.3.1 of section 1 of the UK Reliefs document.
- Restriction after import
- Not to be lent, used as security, hired out or transferred within 12 months of import without HMRC approval
Paragraph 1.3.1 of section 1 of the UK Reliefs document. Paragraph 1.3.3 adds that duty becomes payable at the rate and value on the day of the lending or transfer.
- Goods excluded from the relief
- Alcoholic products, tobacco or tobacco products, commercial vehicles, and goods used for a trade or profession other than portable instruments of the applied or liberal arts
Paragraph 1.4 of section 1 of the UK Reliefs document.
- Prior approval
- Required: form TOR1 must be sent to the Transfer of Residence Team before the relief is claimed
Paragraph 1.6 of section 1 of the UK Reliefs document.
- Importing before you move
- Possible where you undertake to make the UK your normal place of residence within 6 months of the import date and provide a guarantee for the duty
Paragraph 1.3.2 of section 1 of the UK Reliefs document.
- Version of the Reliefs document the Regulations name
- Version 1.6, dated 9th November 2023
Regulation 2 of the 2020 Regulations as consolidated on legislation.gov.uk on 11 October 2026, which also states there are no known outstanding effects for that regulation.
- Version of the Reliefs document HMRC publishes
- Version 1.8, dated 12 February 2025, in force from 14 February 2025
The HMRC publication page and the document's own first page. Version 1.6 was removed from the page on 2 February 2024.
Requirements
- Normal residence outside the United Kingdom for at least 12 consecutive months before the United Kingdom becomes your new normal place of residence
- Possession of consumable goods, and possession and use of non-consumable goods, for at least 6 months before you ceased to be normally resident abroad
- The same intended use in the United Kingdom as the goods had abroad
- Prior approval on form TOR1 from the Transfer of Residence Team before the relief is claimed
- Declaration of all the goods for free circulation within 12 months of establishing your normal place of residence here
In detail
The divergence: the law names a version the publisher has deleted
Regulation 2 defines the UK Reliefs document as version 1.6, dated 9th November 2023, and the legislation.gov.uk page for that regulation states there are currently no known outstanding effects for it. HMRC's own page serves version 1.8, dated 12 February 2025, with an entry into force of 14 February 2025, and its update log records that version 1.6 was deleted as a file attachment on 2 February 2024 when version 1.7 was created. Two things follow, and a reader should hold both. The relief described in this record is the one HMRC publishes and administers today, because that is the document a claim is made against in practice. And the definition in the instrument has not caught up, which means a person reading the Regulations and going to find the document they name will not find it.
Why it probably still works, and why that is not reassuring
The mechanism in regulation 4 is unusual: the Regulations do not describe a single relief, they direct HMRC to grant relief wherever a claim matches a section of a named external document. Where that document is replaced and the naming provision is not amended, the gap between what the instrument says and what the department does is not visible from either side on its own. Nothing on the HMRC page says the Regulations name an older version; nothing on legislation.gov.uk says the version it names has been withdrawn. This record is written from both, which is the only way to see it.
Not the European reliefs instrument
The United Kingdom left the Union customs territory and Council Regulation (EC) No 1186/2009, which sets up the equivalent reliefs for the member states in this corpus, does not apply here. The British scheme is deliberately close to it in substance - twelve months' residence abroad, six months' possession, twelve months to import, twelve months' restriction on disposal, the same exclusions for alcohol, tobacco and commercial vehicles - but it is a separate instrument with a separate reference document, and the prior approval requirement on form TOR1 has no direct counterpart in the Union scheme.
Exceptions by origin
No exceptions recorded
Nothing we have read treats any nationality differently for this topic. The rule above applies to everyone.
What the law says
«4. A claim for relief must be granted by HMRC if— (a)the claim is made by reference to a case described in a section of the UK Reliefs document; (b)the goods to which the claim relates are of a type which fall within the description of goods given in the section; (c)the person making the claim falls within the description of claimant given in the section; (d)where applicable, the claimant is not also the consignee of the goods and the consignee falls within the description of consignee given in the section; and (e)subject to regulation 5, the eligibility criteria of the section are met.»The operative rule is a duty to grant, not a discretion, and all five of its conditions are defined by the UK Reliefs document rather than by the Regulations.
Read it at the sourceAbout this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source
«“UK Reliefs document” means the document entitled “United Kingdom Customs Tariff: Reliefs from Import Duty”, \[ [F1](https://www.legislation.gov.uk/uksi/2020/1431/regulation/2#commentary-key-f23a33071f95ba7252de91f12e24438c "View the commentary text for this item") version \[ [F2](https://www.legislation.gov.uk/uksi/2020/1431/regulation/2#commentary-key-bfd860a5992fc129aff53d1b0d929e21 "View the commentary text for this item") 1.6, dated 9th November 2023\]\]»The version is part of the definition, which is what makes the mismatch with the published document a question rather than a detail. The square brackets and F markers are legislation.gov.uk's notation for substituted text and are left as printed.
Read it at the sourceAbout this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source
«There are currently no known outstanding effects for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, Section 2.»The publisher stating that nothing is outstanding on the regulation that names version 1.6. So this is not a consolidation lagging behind a known amendment: on the face of the published law, the named version is the current one.
Read it at the sourceAbout this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source
«UK Reliefs Document Version 1.8 12 February 2025»The document's own version and date, read from the file HMRC links. Two versions later than the one the Regulations name.
Read it at the sourceAbout this source
The tax and customs authority. For this corpus it matters less as a guidance publisher than as the publisher of the reference documents that customs legislation incorporates by name. The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 do not describe any relief: regulation 4 directs HMRC to grant relief where a claim matches a section of the UK Reliefs document, and that document - United Kingdom Customs Tariff: Reliefs from Import Duty - is a Word file served from assets.publishing.service.gov.uk and listed on a statutory guidance page that also keeps a dated log of every version added and deleted. The page is therefore both the source of the operative conditions and the only record of which versions have existed.
Standing: Applies the rule
Cannot be cited for: The version it serves and the version the Regulations name are not the same, and neither page says so: on 11 October 2026 regulation 2 defined the UK Reliefs document as version 1.6 of 9 November 2023 while HMRC served version 1.8 of 12 February 2025, having deleted 1.6 from the page on 2 February 2024. A superseded version cannot be retrieved, so a claim about what the document said at an earlier date cannot be checked here. The reference documents are statutory guidance rather than legislation and are not on legislation.gov.uk at all. HMRC's wider guidance pages are a department's account of the law it administers and are not an instrument; nothing here should be cited for what an Act or a statutory instrument provides. It is not a source for immigration status, for the immigration health surcharge, or for the statutory residence test, which is in Schedule 45 to the Finance Act 2013 and belongs to legislation.gov.uk.
We re-read it every 90 days. More about this source
«Full relief from import duty is available on any personal property intended for the personal use of the claimant or for meeting their household needs. In particular, personal property includes: - household effects including personal effects, household linen, furnishings and equipment intended for the personal use of the claimant or for use within their household - cycles, motorcycles, private motor vehicles (and their trailers), camping caravans, pleasure craft and private aircraft - household provisions appropriate to normal family requirements, household pets and saddle animals - portable instruments of the applied or liberal arts (required by the claimant for their trade or profession)»The scope of personal property, and it is wider than most readers expect: private cars, caravans, pleasure craft, household pets and saddle animals are all inside it.
Read it at the sourceAbout this source
The tax and customs authority. For this corpus it matters less as a guidance publisher than as the publisher of the reference documents that customs legislation incorporates by name. The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 do not describe any relief: regulation 4 directs HMRC to grant relief where a claim matches a section of the UK Reliefs document, and that document - United Kingdom Customs Tariff: Reliefs from Import Duty - is a Word file served from assets.publishing.service.gov.uk and listed on a statutory guidance page that also keeps a dated log of every version added and deleted. The page is therefore both the source of the operative conditions and the only record of which versions have existed.
Standing: Applies the rule
Cannot be cited for: The version it serves and the version the Regulations name are not the same, and neither page says so: on 11 October 2026 regulation 2 defined the UK Reliefs document as version 1.6 of 9 November 2023 while HMRC served version 1.8 of 12 February 2025, having deleted 1.6 from the page on 2 February 2024. A superseded version cannot be retrieved, so a claim about what the document said at an earlier date cannot be checked here. The reference documents are statutory guidance rather than legislation and are not on legislation.gov.uk at all. HMRC's wider guidance pages are a department's account of the law it administers and are not an instrument; nothing here should be cited for what an Act or a statutory instrument provides. It is not a source for immigration status, for the immigration health surcharge, or for the statutory residence test, which is in Schedule 45 to the Finance Act 2013 and belongs to legislation.gov.uk.
We re-read it every 90 days. More about this source
«The following criteria must be satisfied for an individual to be eligible for this relief: - the individual must have been normally resident outside the United Kingdom for at least 12 consecutive months prior to the date the United Kingdom becomes the individual’s new normal place of residence - relief is only available for personal property of the individual where the intended use in the United Kingdom is for the same purpose as the goods were used or intended to be used outside the United Kingdom. Additionally: - for consumable goods, the individual must have possessed those goods for at least six months prior to the date they ceased to be normally resident outside the United Kingdom - for non-consumable goods, the individual must have possessed and used those goods for at least six months prior to the date they ceased to be normally resident outside the United Kingdom»Twelve months of residence abroad and six months of ownership, and the second clause adds a same-purpose test that rules out importing household goods to use commercially.
Read it at the sourceAbout this source
The tax and customs authority. For this corpus it matters less as a guidance publisher than as the publisher of the reference documents that customs legislation incorporates by name. The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 do not describe any relief: regulation 4 directs HMRC to grant relief where a claim matches a section of the UK Reliefs document, and that document - United Kingdom Customs Tariff: Reliefs from Import Duty - is a Word file served from assets.publishing.service.gov.uk and listed on a statutory guidance page that also keeps a dated log of every version added and deleted. The page is therefore both the source of the operative conditions and the only record of which versions have existed.
Standing: Applies the rule
Cannot be cited for: The version it serves and the version the Regulations name are not the same, and neither page says so: on 11 October 2026 regulation 2 defined the UK Reliefs document as version 1.6 of 9 November 2023 while HMRC served version 1.8 of 12 February 2025, having deleted 1.6 from the page on 2 February 2024. A superseded version cannot be retrieved, so a claim about what the document said at an earlier date cannot be checked here. The reference documents are statutory guidance rather than legislation and are not on legislation.gov.uk at all. HMRC's wider guidance pages are a department's account of the law it administers and are not an instrument; nothing here should be cited for what an Act or a statutory instrument provides. It is not a source for immigration status, for the immigration health surcharge, or for the statutory residence test, which is in Schedule 45 to the Finance Act 2013 and belongs to legislation.gov.uk.
We re-read it every 90 days. More about this source
«Goods may be imported in multiple consignments. All goods must be declared for free circulation within 12 months from the date of establishment, by the person concerned, of their normal place of residence in the UK. Any personal property for which this relief has been granted may not be lent, used as security, hired out or transferred, whether free of charge or for money or money’s worth, within 12 months of the date the goods were imported without the approval of HMRC. Granting the relief may be conditional upon property having borne fiscal charges in the county of departure.»The twelve-month window to import and the twelve-month restriction after import. The spelling "the county of departure" is the document's and is left as printed.
Read it at the sourceAbout this source
The tax and customs authority. For this corpus it matters less as a guidance publisher than as the publisher of the reference documents that customs legislation incorporates by name. The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 do not describe any relief: regulation 4 directs HMRC to grant relief where a claim matches a section of the UK Reliefs document, and that document - United Kingdom Customs Tariff: Reliefs from Import Duty - is a Word file served from assets.publishing.service.gov.uk and listed on a statutory guidance page that also keeps a dated log of every version added and deleted. The page is therefore both the source of the operative conditions and the only record of which versions have existed.
Standing: Applies the rule
Cannot be cited for: The version it serves and the version the Regulations name are not the same, and neither page says so: on 11 October 2026 regulation 2 defined the UK Reliefs document as version 1.6 of 9 November 2023 while HMRC served version 1.8 of 12 February 2025, having deleted 1.6 from the page on 2 February 2024. A superseded version cannot be retrieved, so a claim about what the document said at an earlier date cannot be checked here. The reference documents are statutory guidance rather than legislation and are not on legislation.gov.uk at all. HMRC's wider guidance pages are a department's account of the law it administers and are not an instrument; nothing here should be cited for what an Act or a statutory instrument provides. It is not a source for immigration status, for the immigration health surcharge, or for the statutory residence test, which is in Schedule 45 to the Finance Act 2013 and belongs to legislation.gov.uk.
We re-read it every 90 days. More about this source
«## 1.4 Exclusions The following goods are not eligible for this relief: - alcoholic products - tobacco or tobacco products - commercial vehicles - goods used for the purposes of a trade or profession, other than portable instruments of the applied or liberal arts»Four exclusions, and the last of them is the reason a tradesperson's tools do not travel duty-free unless they are portable instruments of the applied or liberal arts.
Read it at the sourceAbout this source
The tax and customs authority. For this corpus it matters less as a guidance publisher than as the publisher of the reference documents that customs legislation incorporates by name. The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 do not describe any relief: regulation 4 directs HMRC to grant relief where a claim matches a section of the UK Reliefs document, and that document - United Kingdom Customs Tariff: Reliefs from Import Duty - is a Word file served from assets.publishing.service.gov.uk and listed on a statutory guidance page that also keeps a dated log of every version added and deleted. The page is therefore both the source of the operative conditions and the only record of which versions have existed.
Standing: Applies the rule
Cannot be cited for: The version it serves and the version the Regulations name are not the same, and neither page says so: on 11 October 2026 regulation 2 defined the UK Reliefs document as version 1.6 of 9 November 2023 while HMRC served version 1.8 of 12 February 2025, having deleted 1.6 from the page on 2 February 2024. A superseded version cannot be retrieved, so a claim about what the document said at an earlier date cannot be checked here. The reference documents are statutory guidance rather than legislation and are not on legislation.gov.uk at all. HMRC's wider guidance pages are a department's account of the law it administers and are not an instrument; nothing here should be cited for what an Act or a statutory instrument provides. It is not a source for immigration status, for the immigration health surcharge, or for the statutory residence test, which is in Schedule 45 to the Finance Act 2013 and belongs to legislation.gov.uk.
We re-read it every 90 days. More about this source
«Individuals (or persons acting on their behalf) must apply in advance for approval to claim this relief. To do this, the form TOR1 (see Annex II), detailing the goods being imported, together with the evidence required to support eligibility to claim this relief, must be sent to the Transfer of Residence (ToR) Team at: HM Revenue and Customs\ BT-NCH»Approval is in advance, not at the border. A shipment that arrives before TOR1 approval has no relief to claim.
Read it at the sourceAbout this source
The tax and customs authority. For this corpus it matters less as a guidance publisher than as the publisher of the reference documents that customs legislation incorporates by name. The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 do not describe any relief: regulation 4 directs HMRC to grant relief where a claim matches a section of the UK Reliefs document, and that document - United Kingdom Customs Tariff: Reliefs from Import Duty - is a Word file served from assets.publishing.service.gov.uk and listed on a statutory guidance page that also keeps a dated log of every version added and deleted. The page is therefore both the source of the operative conditions and the only record of which versions have existed.
Standing: Applies the rule
Cannot be cited for: The version it serves and the version the Regulations name are not the same, and neither page says so: on 11 October 2026 regulation 2 defined the UK Reliefs document as version 1.6 of 9 November 2023 while HMRC served version 1.8 of 12 February 2025, having deleted 1.6 from the page on 2 February 2024. A superseded version cannot be retrieved, so a claim about what the document said at an earlier date cannot be checked here. The reference documents are statutory guidance rather than legislation and are not on legislation.gov.uk at all. HMRC's wider guidance pages are a department's account of the law it administers and are not an instrument; nothing here should be cited for what an Act or a statutory instrument provides. It is not a source for immigration status, for the immigration health surcharge, or for the statutory residence test, which is in Schedule 45 to the Finance Act 2013 and belongs to legislation.gov.uk.
We re-read it every 90 days. More about this source
«## Documents ### [United Kingdom Customs Tariff: Reliefs from Import Duty, version 1.8, dated 12 February 2025 (entry into force on 14 February 2025)](https://assets.publishing.service.gov.uk/media/689468bd039176aec5e896a3/Reliefs_main_1.8.docx) MS Word Document, 378 KB»What HMRC actually serves: version 1.8, in force from 14 February 2025. The address it is served at is the one quoted from above.
Read it at the sourceAbout this source
The tax and customs authority. For this corpus it matters less as a guidance publisher than as the publisher of the reference documents that customs legislation incorporates by name. The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 do not describe any relief: regulation 4 directs HMRC to grant relief where a claim matches a section of the UK Reliefs document, and that document - United Kingdom Customs Tariff: Reliefs from Import Duty - is a Word file served from assets.publishing.service.gov.uk and listed on a statutory guidance page that also keeps a dated log of every version added and deleted. The page is therefore both the source of the operative conditions and the only record of which versions have existed.
Standing: Applies the rule
Cannot be cited for: The version it serves and the version the Regulations name are not the same, and neither page says so: on 11 October 2026 regulation 2 defined the UK Reliefs document as version 1.6 of 9 November 2023 while HMRC served version 1.8 of 12 February 2025, having deleted 1.6 from the page on 2 February 2024. A superseded version cannot be retrieved, so a claim about what the document said at an earlier date cannot be checked here. The reference documents are statutory guidance rather than legislation and are not on legislation.gov.uk at all. HMRC's wider guidance pages are a department's account of the law it administers and are not an instrument; nothing here should be cited for what an Act or a statutory instrument provides. It is not a source for immigration status, for the immigration health surcharge, or for the statutory residence test, which is in Schedule 45 to the Finance Act 2013 and belongs to legislation.gov.uk.
We re-read it every 90 days. More about this source
«14. 2 February 2024 United Kingdom Customs Tariff: Reliefs from Import Duty, version 1.7, dated 31st January 2024 - file attachment CREATED Table 10 referred to in section 41 Pharmaceutical substances of the Reliefs Reference Document - file attachment CREATED Tables 11 to 13 referred to in section 41 Pharmaceutical substances of the Reliefs Reference Document - file attachment CREATED Authorised Use: Eligible Goods and Rates, version 1.13, dated 31st January 2024 - file attachment CREATED United Kingdom Customs Tariff: Reliefs from Import Duty, version 1.6, dated 9 November 2023 - file attachment DELETED»The day the version the Regulations still name was taken off the page. A reader following regulation 2 to its source finds nothing there.
Read it at the sourceAbout this source
The tax and customs authority. For this corpus it matters less as a guidance publisher than as the publisher of the reference documents that customs legislation incorporates by name. The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 do not describe any relief: regulation 4 directs HMRC to grant relief where a claim matches a section of the UK Reliefs document, and that document - United Kingdom Customs Tariff: Reliefs from Import Duty - is a Word file served from assets.publishing.service.gov.uk and listed on a statutory guidance page that also keeps a dated log of every version added and deleted. The page is therefore both the source of the operative conditions and the only record of which versions have existed.
Standing: Applies the rule
Cannot be cited for: The version it serves and the version the Regulations name are not the same, and neither page says so: on 11 October 2026 regulation 2 defined the UK Reliefs document as version 1.6 of 9 November 2023 while HMRC served version 1.8 of 12 February 2025, having deleted 1.6 from the page on 2 February 2024. A superseded version cannot be retrieved, so a claim about what the document said at an earlier date cannot be checked here. The reference documents are statutory guidance rather than legislation and are not on legislation.gov.uk at all. HMRC's wider guidance pages are a department's account of the law it administers and are not an instrument; nothing here should be cited for what an Act or a statutory instrument provides. It is not a source for immigration status, for the immigration health surcharge, or for the statutory residence test, which is in Schedule 45 to the Finance Act 2013 and belongs to legislation.gov.uk.
We re-read it every 90 days. More about this source
Practical notes
Everything in this record about what the relief requires is taken from version 1.8 of the UK Reliefs document, the version HMRC publishes. The Regulations as consolidated name version 1.6. If the two differ in any respect relevant to a reader, this record follows 1.8 and says so here rather than hiding the choice.
Version 1.6 has not been read and cannot be: HMRC deleted the file from its page on 2 February 2024, and no copy of it is in our store. The comparison between the two versions is therefore not possible from here, and whether the conditions changed between them is unknown.
Only section 1 of the UK Reliefs document has been read. The document has dozens of sections covering inheritance, marriage gifts, educational materials, charitable goods and much else, and none of those is described here.
Regulation 5 of the 2020 Regulations, which regulation 4(e) makes the eligibility criteria subject to, has not been read.
Excise duty and VAT are separate from import duty and are not covered by this record. A relief from import duty is not a relief from either.
- consolidatesCustoms (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, regulation 2
The National Archives, legislation.gov.uk · consolidated to 2026-10-11
About this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source
- consolidatesCustoms (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, regulation 4
The National Archives, legislation.gov.uk · consolidated to 2026-10-11
About this source
The official statute book of the United Kingdom, run by The National Archives. It serves every Act of Parliament and every UK statutory instrument, and for most of them it serves a revised text maintained by an editorial team rather than the text as enacted. One provision at a time is addressable: legislation.gov.uk/<type>/<year>/<number>/<section|regulation|schedule|article>/<n>, with /part/<n> under a schedule and /made for the original of a statutory instrument. That shape is what makes a statute book this size readable - section 3 of the Immigration Act 1971 is 61,000 characters where the Act entire is unusable. Every provision page prints a status box stating the date to which it is up to date, a Changes to Legislation disclaimer, and, where there are any, a list of effects the editorial team has not yet applied.
Standing: Maintains the text in force
Cannot be cited for: Its consolidation date is not an editorial date but the date of the request, so two provisions of the same Act read a day apart carry different cut-offs, and the cut-off must be taken from each page rather than from the Act. It carries no Immigration Rules: the Rules are laid before Parliament under section 3(2) of the Immigration Act 1971 and published by the Home Office, and nothing in them is on this site. Some instruments are served only as made, with no revised text at all, and the site says so on the page - the Driving Licences (Exchangeable Licences) Order 1984 is one, and its electronic text was contributed by Westlaw from the printed copy. Where a page lists outstanding effects, the text shown is known to be behind its own amendments, and where an amending provision was never commenced the page lists an effect that will never arrive: section 6 of the British Nationality Act 1981 carries effects from a 2009 Act whose amending provisions are themselves prospectively repealed. It is not a source for what a department does, for fees set administratively, or for any external document an instrument incorporates by reference.
We re-read it every 90 days. More about this source
- administersUnited Kingdom Customs Tariff: Reliefs from Import Duty, version 1.8
HM Revenue & Customs
About this source
The tax and customs authority. For this corpus it matters less as a guidance publisher than as the publisher of the reference documents that customs legislation incorporates by name. The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 do not describe any relief: regulation 4 directs HMRC to grant relief where a claim matches a section of the UK Reliefs document, and that document - United Kingdom Customs Tariff: Reliefs from Import Duty - is a Word file served from assets.publishing.service.gov.uk and listed on a statutory guidance page that also keeps a dated log of every version added and deleted. The page is therefore both the source of the operative conditions and the only record of which versions have existed.
Standing: Applies the rule
Cannot be cited for: The version it serves and the version the Regulations name are not the same, and neither page says so: on 11 October 2026 regulation 2 defined the UK Reliefs document as version 1.6 of 9 November 2023 while HMRC served version 1.8 of 12 February 2025, having deleted 1.6 from the page on 2 February 2024. A superseded version cannot be retrieved, so a claim about what the document said at an earlier date cannot be checked here. The reference documents are statutory guidance rather than legislation and are not on legislation.gov.uk at all. HMRC's wider guidance pages are a department's account of the law it administers and are not an instrument; nothing here should be cited for what an Act or a statutory instrument provides. It is not a source for immigration status, for the immigration health surcharge, or for the statutory residence test, which is in Schedule 45 to the Finance Act 2013 and belongs to legislation.gov.uk.
We re-read it every 90 days. More about this source
- administersReference documents for the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
HM Revenue & Customs
About this source
The tax and customs authority. For this corpus it matters less as a guidance publisher than as the publisher of the reference documents that customs legislation incorporates by name. The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 do not describe any relief: regulation 4 directs HMRC to grant relief where a claim matches a section of the UK Reliefs document, and that document - United Kingdom Customs Tariff: Reliefs from Import Duty - is a Word file served from assets.publishing.service.gov.uk and listed on a statutory guidance page that also keeps a dated log of every version added and deleted. The page is therefore both the source of the operative conditions and the only record of which versions have existed.
Standing: Applies the rule
Cannot be cited for: The version it serves and the version the Regulations name are not the same, and neither page says so: on 11 October 2026 regulation 2 defined the UK Reliefs document as version 1.6 of 9 November 2023 while HMRC served version 1.8 of 12 February 2025, having deleted 1.6 from the page on 2 February 2024. A superseded version cannot be retrieved, so a claim about what the document said at an earlier date cannot be checked here. The reference documents are statutory guidance rather than legislation and are not on legislation.gov.uk at all. HMRC's wider guidance pages are a department's account of the law it administers and are not an instrument; nothing here should be cited for what an Act or a statutory instrument provides. It is not a source for immigration status, for the immigration health surcharge, or for the statutory residence test, which is in Schedule 45 to the Finance Act 2013 and belongs to legislation.gov.uk.
We re-read it every 90 days. More about this source