{"@context":"https://schema.org","@type":"DefinedTerm","name":"Import Duty Exemptions","description":"While standard import duties apply broadly to goods entering a customs territory, import duty exemptions require a specific legal basis that removes or suspends the duty obligation under defined circumstances. Well-known forms include inward processing relief – where raw or semi-finished materials are imported duty-free, processed, and then re-exported – and preferential tariff rates under free trade agreements, which can reduce the applicable duty to zero for qualifying goods from partner count","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/import-duty-exemptions","inLanguage":"en","dateModified":"2026-06-24T06:42:15.082314","citation":"https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/import-duty-exemptions","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Import Duty Exemptions · While standard import duties apply broadly to goods entering a customs territory, import duty exemptions require a specific legal basis that removes or suspends the duty obligation under defined circumstances. · Quelle: https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import_en"}