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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.

• Updated: 23 March 2021

Check if you can apply for Authorised Use relief to reduce your payments when you import goods for a specific use. This can include repairs, maintenance or processing.

• Updated: 25 November 2022

You can claim a relief to pay less Customs Duty and VAT if you are moving your business to the UK and carrying on a similar activity.

• Updated: 14 April 2023

Use inward processing to delay or reduce import duties or VAT on goods that you process or repair.

• Updated: 14 July 2023

Find out how you can import goods with a specific authorised use and pay less duty.

• Updated: 31 October 2024

You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.

• Updated: 26 November 2024

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.

• Updated: 20 April 2023

You’ll need to classify the goods you import with the right commodity code, check they meet the rules of origin, and get proof of their origin.

• Updated: 19 June 2023

Run payroll for married women or widowers paying less National Insurance, forms CA4139, CF383, CF380A, use NI category letter B or E, when to stop deducting the reduced rate

You might be able to get Income Tax back or pay less tax if you make maintenance payments to an ex-spouse or civil partner.