Duty relief regulation (EU)
Also called: Council Regulation (EC) No 1186/2009 · relief from customs duty
The EU regulation that lists situations in which goods may be imported free of customs duty, such as personal property of people moving residence, gifts, goods of negligible value, samples and goods for charities. Each relief has its own conditions and limits.
In practice
Reliefs are not automatic: the declaration must use the right additional procedure code and meet the conditions of the specific relief.
Applies to: 
EU
Related terms
- Personal property relief
- Relief from import duty, and usually import VAT, for personal belongings brought in by a person transferring their normal residence to the customs…
- Commercial samples
- Goods sent to show or test the type and quality of products, which can be imported free of duty if they have negligible value and are usable only for…
- Gift relief
- Relief from duty, and often import VAT, for occasional non-commercial consignments sent from one private individual to another, within a value limit…
- Procedure code
- A code in the customs declaration that identifies the procedure requested and, where relevant, the previous procedure, for example release for free…