Customs special procedures

Guidance on GOV.UK

Understand if you can use a customs special procedure

Customs special procedures allow you to store, temporarily use, process or repair your goods and get partial or full relief from import duty, or in some cases suspension.

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Processing can be anything from simply sorting or repacking goods, up to the most complicated manufacturing. Repair is when goods are restored to their original working condition, but do not improve their performance. If you want to claim relief on goods for repair, you need to expect the goods to be repairable.

Guidance on GOV.UK

Using inward processing to process or repair your goods

Inward processing allows goods to be imported into the UK for processing without paying any duty or tax. For example, if the goods are being repaired or altered.

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You can temporarily export your goods outside the UK for further processing. The time the goods spend outside the UK counts towards the total time they can stay in the procedure. If you need to temporarily export inward processing goods outside the UK for further process and return, this must be done under a full outward processing authorisation.

Guidance on GOV.UK

Using outward processing to process or repair your goods

Outward processing means you can temporarily export goods to another country for processing and then re-import them with a partial or total relief from import duty.

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You can apply for an outward processing authorisation if you are established in the UK. You do not have to own the goods that are exported, and you do not have to be the person re-importing them. Another person can do that if they have your permission.

Guidance on GOV.UK

Apply for Temporary Admission to import goods to or from the UK

A Temporary Admission allows you to import goods to the UK, or move goods from Great Britain to Northern Ireland, and use them temporarily before re-exporting them.

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You can apply for a Temporary Admission if you’re the person using the goods or arranging an import declaration for the goods to be used on your behalf. Using Temporary Admission in Great Britain will depend on if you’re established inside or outside the UK. In Northern Ireland, it will depend on if you’re established inside or outside the EU.

Guidance on GOV.UK

Eligible goods and authorised uses

You can only use customs special procedures if the goods you are moving are authorised for a specific use.

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The UK Government keeps an updated list of all commodity codes of goods that are eligible for an Authorised Use suspension. You need to make a declaration when you place your goods into authorised use and include your authorisation number.