Relief from Customs Duty and VAT on transfer of business to the EU

  1. Overview
  2. What rules apply to the relief?
  3. What goods do not qualify for relief?
  4. Procedure at importation

What goods do not qualify for relief?

The following goods do not qualify for relief:

  • means of transport which are not of the nature of instruments of production, or of the service industry
  • food for human consumption, or animal feed
  • fuel and stocks of raw materials, or finished (or semi-finished) products
  • livestock in the possession of dealers.

Next: Procedure at importation