Relief from customs duty
Authorisation for relief from customs duty
Relief from customs duties in accordance with the Regulation on reliefs from customs duty always requires an authorisation for relief from customs duties granted prior to the goods being released for free circulation. The goods may also be free of customs duties on other grounds, e.g. commodity code or origin, in which case the authorisation for relief from customs duties is of no use. The authorisation does not relieve from VAT when the goods are released for free circulation.
An authorisation to import scientific instruments and apparatus duty-free can be granted to a public or private institution or its unit, whose operations mainly comprise education or scientific research. Authorisation for relief from customs duties is granted to such scientific instruments and apparatus detailed in the Regulation on reliefs from customs duty that are imported for non-profit scientific research and education. Authorisation for relief from customs duties for goods intended for the special needs of handicapped persons can be applied for by handicapped persons themselves or by institutions or organisations that are principally engaged in the education of or the provision of assistance to handicapped persons.
Authorisation for relief from customs duty is applied for in the Authorisations and Decisions Service. The authorisation is free of charge. No advance rulings are issued.