The reliefs document sets out the various conditions in which a ‘good’ may be eligible for a relief from the standard tariff rate.
This can be found here: Relief Reference Document v1 5
The Customs (Northern Ireland) (EU Exit) Regulations 2020 amended The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 and gave effect to an updated version of the UK Reliefs document. This reference document has since been updated by The Customs (Tariff etc.) (Amendment) Regulations 2021, which also updated the Authorised Use: Eligible goods and rates reference document.
This document provides additional content to make sure that goods sent to Northern Ireland from Great Britain for processing under the Union Customs Code will be covered by reliefs on their return, and to make sure that returned goods relief does not cover goods that exit Northern Ireland and re-enter Great Britain.
The authorised use document lists the eligible goods and describes the uses to which they can be put in order to qualify for reduced rates of import duty.
The statutory instruments that have given legal effect to these reference documents, and their previous versions, can be found at: