UK special procedures – suspending and reducing customs duty

Special procedures are provided for in UK customs law to suspend import duties (customs duty and import VAT) or reduce them. In most cases you need an HMRC authorisation, and often a guarantee. Authorisations are granted by HMRC – we help you prepare the application and supporting documents, but we cannot guarantee HMRC's decision.

Special procedures we help with

• Inward processing (IP) – importing materials or components for processing, repair or assembly with duty and VAT suspended. If the goods are re-exported, no import charges are due; if they stay in the UK, the procedure is discharged with the charges accounted for.
• Outward processing (OP) – temporarily exporting goods from the UK for repair or processing abroad; on re-import, duty can be calculated taking the cost of processing into account rather than the full value.
• Customs warehousing – storing goods with duty and VAT suspended until they are released for free circulation or re-exported. The warehouse is run by an HMRC-authorised warehouse keeper.
• Temporary admission – bringing goods into the UK temporarily, for example for an exhibition, trade fair or project, with full or partial relief, for up to 24 months. Goods cannot be processed.
• Authorised use (end use) – a reduced or nil duty rate for goods put to a prescribed use, for example in the aircraft or shipbuilding industries.

Returned Goods Relief is a separate relief rather than a special procedure: goods exported from the UK and re-imported in an unaltered state may be relieved from duty on re-import, provided HMRC's conditions are met.

For more detail, read our guide to special customs procedures in the UK, the article on inward and outward processing relief and Customs warehouse: requirements and how it differs from temporary storage.

Full authorisation or authorisation by declaration

For occasional use, HMRC allows authorisation by declaration in some cases, with limits on the number of uses and on consignment value set out on gov.uk. Regular importers usually benefit from a full authorisation. We help you decide which route fits your volumes.

How we work

1. We review your supply chain: where the goods come from, what happens to them in the UK and where they go next.
2. We identify the procedure (or combination) and assess whether the saving outweighs the record-keeping obligations.
3. We help you prepare the HMRC authorisation application, including guarantee details.
4. Once authorised, we submit CDS declarations with the correct procedure codes.
5. We advise on records and the bill of discharge so the procedure stays within the terms of your authorisation.

What we need from you

• a description of the goods, HS codes and estimated annual volumes,
• your GB EORI number and basic company details,
• an outline of the process: processing, storage, exhibition, repair, re-export,
• details of previous declarations and any existing authorisations.

We are a customs agency registered in CDS with a UK EORI number, working in English and Polish. If your goods continue to the EU, we can combine the procedure with T1 transit. General import and export questions are covered by our UK–PL customs consultations.

Want to find out whether a special procedure could cut your duty costs? Contact us or message us on WhatsApp.