Pay less or no duty on goods you store, repair, process or temporarily use
Find out about customs special procedures and outward processing that allow you to suspend, pay less or pay no duty on goods you import or export.
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.
What processing means
Processing can be anything from simply sorting or repacking goods up to the most complicated manufacturing.
What repair means
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. This means they cannot be things like minerals and chemicals. You can import or export goods for repair.
You can import temporary replacements for goods you’re exporting for repair by using the standard exchange system.
Inward processing
Use inward processing to delay or reduce import duties or VAT on goods that you process or repair.
- Apply to delay or pay less duty on goods you import to process or repair
- Using inward processing to process or repair your goods
- Request an economic test for an inward or outward processing authorisation
- Get an economic code to apply for inward processing
- Moving processed or repaired goods into free circulation or re-exporting them
- Transfer the rights and obligations of a customs special procedure to someone else
- Using similar goods to replace customs special procedure goods
Authorised use
Check if you can apply for Authorised Use relief to reduce your payments when you import goods for a specific use. This can include maintenance and processing.
- Check if you can pay less duty if your goods are imported into authorised use
- Apply to pay less duty on goods you import for specific uses
- Declare your goods to authorised use and completing authorised use
- Using similar goods to replace customs special procedure goods
- Transfer the rights and obligations of a customs special procedure to someone else
Customs Warehouse
You can use custom warehousing to delay duty and VAT. You will only pay when your goods leave the warehouse and go into free circulation.
Temporary admission
How to apply for Temporary Admission to import goods into the UK and use them for up to 2 years or more, before re-exporting them.
Outward Processing
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.
- Apply to pay less duty on goods you export to process or repair
- Using outward processing to process or repair your goods
- Request an economic test for an inward or outward processing authorisation
- Transfer the rights and obligations of a customs special procedure to someone else
- Using similar goods to replace customs special procedure goods
Airworthiness scheme
Check if you can use the airworthiness scheme to suspend duty for aircraft parts, components and other goods.
Last updated 23 March 2021 + show all updates
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Guidance around processing has been updated.
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This page has been updated because the Brexit transition period has ended.
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First published.