We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out what you can do with your goods when they are being processed or repaired using outward processing.
Check the tariff classification for components in sets for dental repair.
This Tax Information and Impact Note applies to repair services made by UK suppliers to insurers located outside the European Union (EU).
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.
Assessing corrosion and methods of repair for motorcycle MOT tests.
Check if an item of upholstered domestic seating is a waste or non-waste item and, if it is waste, identify if it contains persistent organic pollutants (POPs).
Find out what repairs or processing you can do to your goods in a customs warehouse without authorisation, this is known as usual forms of handling.
The Defence Aviation Repair Agency, better known as DARA, was an executive agency of the UK Ministry of Defence, responsible for the maintenance and repair of Royal Air Force, army and the Royal Navy’s aircraft.
How to apply to participate if you are a bike repairer.
Draft guidance for trade or property businesses on what is a repair for direct tax purposes.
Find out how to move your goods from inward processing into free circulation, another special procedure or re-export.
You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.