WHAT ARE CUSTOMS SPECIAL PROCEDURES?

Special customs regimes allow for customs duties and other taxes due on goods to be relieved or suspended so long as the requirements of the procedure are met.   Traders do need to become authorised though before using these, and they do so by applying to HMRC or respective customs authority if outside the UK.

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WHAT KIND OF CUSTOMS SPECIAL PROCEDURES ARE AVAILABLE FOR TRADERS?

The below provide an overview of some of the customs procedures available:

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• Inward Processing Relief

• Outward Processing Relief

• Customs Warehouse

• End use

• Returned Goods Relief

• Temporary Admission

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Each of these procedures have special customs procedure codes which you would need to use in your export and/or import declarations.  For further guidance on CPCs, please go here:

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• Customs Procedures Codes (CPCs)

• CHIEF: customs procedure codes (Box 37)

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WHAT IS INWARD PROCESSING RELIEF (IPR)?

This special procedure is used to delay or reduce import duties or VAT on goods that traders bring into the UK to process, repair or upgrade.    Please check useful guidance:

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• SPE13000 - Specific rules and processes relating to Inward Processing (UK Gov Customs Procedure Manual)

• Apply to delay or pay less duty on goods you import to process or repair (UK Gov Guidance)

• Using inward processing to process or repair your goods (UK Gov Guidance)

• Get an economic code to apply for inward processing (UK Gov Guidance)

• Check if your goods are sensitive when declaring to inward or outward processing (UK Gov Guidance)

• Make a drawback repayment claim for Inward Processing Relief (C&E813) - UK Gov Guidance

• Moving processed or repaired goods into free circulation or re-exporting them (UK Gov Guidance)

• Inward Processing (EU Guidance)

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WHAT IS OUTWARD PROCESSING RELIEF (OPR)?

When you export goods outside the UK for processing or repair and then re-import them, you can use outward processing to reduce your duty payments.  Please check useful guidance:

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• SPE14000 - Specific rules and processes relating to Outward Processing (UK Gov Guidance)

• Apply to pay less duty on goods you export to process or repair (UK Gov Guidance) 

• Using outward processing to process or repair your goods (UK Gov Guidance)

• Check if your goods are sensitive when declaring to inward or outward processing (UK Gov Guidance)

• Outward Processing Relief calculation for imports (C&E1154)  - (UK Gov Guidance)

• Outward Processing (EU Guidance)

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WHAT IS A CUSTOMS WAREHOUSE?

A Customs Warehouse allows organisations to store goods with duty or import VAT payments suspended.  If goods you import and then also re-exported, you will be exempt from paying import duties and VAT on those goods.  Check useful guidance below:

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• SPE15000 - Specific rules and processes relating to Customs Warehousing (UK Gov Guidance)

• Apply to operate a customs warehouse (UK Gov Guidance)

• Managing your customs warehouse (UK Gov Guidance)

• Check if you can carry out simple repairs or process your goods in a customs warehouse (UK Gov Guidance)

• Storage incl. customs warehousing (EU Guidance)

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WHAT IS END USE/ SPECIFIC USE?

Becoming an Authorised Use relief trader will help to reduce your payments when you import goods for a specific use. This can include repairs, maintenance or processing.

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• SPE16000 - Specific rules and processes relating to End-use (UK Gov Guidance)

• Apply to pay less duty on goods you import for specific uses (UK Gov Guidance)

• Check if you can pay less duty if your goods are imported into authorised use (UK Gov Guidance)

• Declare your goods to authorised use and completing authorised use (UK Gov Guidance)

• Specific use:  Temporary Admission and End Use| Taxation and Customs Union (EU Guidance)

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WHAT IS RETURNED GOODS RELIEF?

This special procedure enables traders to claim relief when paying customs duty and VAT when re-importing goods to the UK which have been previously been exported.  The relief does not apply where those goods were exported from the UK as a result of their removal from Northern Ireland.  Check further guidance below:

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• Pay less import duty and VAT when re-importing goods to the UK (UK Gov Guidance)

• HMRC Return Goods Relief Flowchart

• Specific use:  Temporary Admission and End Use| Taxation and Customs Union (EU Guidance)

• Guidance for EU Businesses or if you are re-importing into the EU:  EU Returned Goods Relief

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WHAT IS TEMPORARY ADMISSION?

Temporary admission procedure allows you to temporarily import goods free from payment of Customs Duty and Value-Added Tax (VAT) as long as you do not alter the goods and use them for up to 2 years or more before re-exporting them.  Check below further guidance:

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• Apply to import goods temporarily to the UK  (UK Gov Guidance)

• Import goods to the UK temporarily

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OTHER USEFUL GUIDANCE

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• Transferring your rights and obligations to someone else (UK Gov Guidance)

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USEFUL GUIDANCE ABOUT COMMERCIAL SAMPLES

The below guidance is useful for companies who are either exporting or importing commercial samples:

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• Taking goods temporarily out of the UK (UK Gov Guidance) - Using ATA Carnets.  This includes the following goods:

  • samples to show at trade fairs or sales meetings

  • publicity materials

  • recorded film and audio

  • equipment you need for work like laptops, cameras or sound equipment

  • goods for educational, scientific or cultural purposes

  • personal effects and sports goods

• Pay no import duty and VAT on importing commercial samples​

• ATA - Temporary Admission (EU Guidance)​

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NEED FURTHER SUPPORT?

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• Need expert advice on any of the above?   Help with application processes?  Why not consider our Bespoke Service

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• Need export and import training?   The Chamber delivers training on Inward Processing and Outward Processing Procedures, Customs Special Procedures and can also tailor the content to your needs.   Please check when the next training is coming up in the Chamber's website or on the Hub's Events and Training Section

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• Need to speak to someone urgently?  Email us at international@gmchamber.co.uk or call 0161 393 4314

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• Need ATA Carnets or other Export Documentation?   For more information about our documentation services, visit our website and for more information ATA Carnets service click here or contact our team at exportdocs@gmchamber.co.uk or call at 0161 393 4314 

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• Need customs clearance services when using a customs special procedure?   For more information about our custom agent services click here or contact our expert customs team at chambercustoms@gmchamber.co.uk or call at 0161 393 4314