2.7. Relief from Import Duties and Taxes

2. Clearance of goods and other customs procedures

Customs authorities generally provide relief from import duties and taxes on certain goods subject to specific provisions. These provisions may be set out in the Customs Tariff or in separate legislation or regulations. Relief is usually provided on goods entered for home use subject to specific conditions, such as use by religious organizations, by educational institutions, or for scientific purposes. Duty relief may also be available for certain commercial purposes, for example on raw material imported for the manufacture of shoes.

Note: Definition

Relief from import duties and taxes means the clearance of goods for home use free of import duties and taxes, irrespective of their normal tariff classification or normal liability, provided that they are imported in specified circumstances and for specified purposes.

Source: WCO Revised Kyoto Convention Specific Annex B3

The WCO Revised Kyoto Convention recommends that relief from import duties and taxes and from economic prohibitions and restrictions should be granted in respect of the following goods, under the conditions specified, provided that any other requirements set out in national legislation for such relief are complied with:

Categories of goods eligible for relief

Category	Conditions for relief
Therapeutic substances	Therapeutic substances of human origin, blood grouping and tissue typing reagents, where they are consigned to institutions or laboratories approved by the competent authorities
Samples of no commercial value	Samples of no commercial value which are regarded by the Customs to be of negligible value and which are to be used only for soliciting orders for goods of the kind they represent
Personal removal effects	Removable articles other than industrial, commercial or agricultural plant or equipment, intended for the personal and professional use of a person or members of his family which are brought into the country with that person or separately for the purpose of removal of his residence to the country
Inherited effects	Effects inherited by a person who, at the time of the death of the deceased, has his principal residence in the country of importation and provided that such personal effects were for the personal use of the deceased
Personal gifts	Personal gifts, excluding alcohol, alcoholic beverages and tobacco goods, not exceeding a total value to be specified in national legislation on the basis of retail value
Charitable goods	Goods such as foodstuffs, medicaments, clothing and blankets sent as gifts to an approved charitable or philanthropic organization for distribution free of charge to needy persons by the organization or under its control
Awards	Awards to persons resident in the country of importation subject to the production of any supporting documents required by the Customs
Military cemetery materials	Materials for the construction, upkeep or ornamentation of military cemeteries; coffins, funerary urns and ornamental funerary articles imported by organizations approved by the competent authorities
Documents and publications	Documents, forms, publications, reports and other articles of no commercial value specified in national legislation
Religious objects	Religious objects used for worship
Products for testing	Products imported for testing, provided that the quantities imported do not exceed those strictly necessary for testing, and that the products are used up during testing or that remaining products are re-exported or rendered commercially valueless under Customs control

Source: WCO Revised Kyoto Convention Specific Annex B3.