Special procedure: outward processing

Non-commercial process or repair

Information on non-commercial process or repair.

A non-commercial process or repair is one that:

• is carried out on an occasional basis
• concerns goods for the personal use of the importer or the importer’s family
• where it is evident from the quantity and nature of the goods that no commercial purpose is intended

Any charges made for the repair are liable to duty and VAT. The importer must provide evidence of export and must be able to show that the goods involved are for their own personal use or use by other members of their family.

Relief may be granted on replacement goods, subject to the conditions regarding equivalence.

To discourage abuse of this procedure by commercial operators without proper authorisation, CDS (Customs Declaration Service) will only accept entries with correct procedure code and additional procedure code, and no VAT certificate will therefore be generated by the system.