Duty suspensions : Duty relief schemes

The duty suspension scheme provides relief from duty on imported goods where no alternative EU source of supply is readily available. Application for the relief, which takes up to 12 months to process, can be made for raw materials or capital equipment. Although the duty suspensions are reviewed on a six monthly basis, they are automatically renewed unless objected to by a Member State.

Unlike Inward Processing, the duty relief is not confined to products for re-export and is available to all importers of the goods concerned.

Where there is EU supply but this is insufficient to meet EU demand, a tariff quota may be applied for allowing a reduced or nil rate of duty for a limited quantity of raw materials.