HMRC have released guidance on customs special procedures that enable traders to suspend, pay less or no duty on goods they import or export for special procedures such as repair or processing.

These special procedures allow traders to store, temporarily use, process, or repair goods and get partial or full relief from import duty, or in some cases suspension.

How do traders avail of this?

All traders need to apply for authorisation before applying for each special procedure(s) separately.

In the case of importing goods, traders can apply for the following authorisations:

• for processing or repair, then plan to release them to free circulation or keep them in the UK (inward processing)
• for processing or repair, then plan to keep them in the UK and they’re used for specific purposes (end-use)
• and store them until they’re ready to be used (customs warehousing)
• for temporary use (temporary admission)

In the case of exporting goods and then re-importing them, traders can apply to use outward processing, where you can apply to pay less duty.

Similar guidance is also available on Revenue’s website for traders importing or exporting goods to Ireland.