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CUSTOMS SPECIAL PROCEDURES
Importing goods for processing or repair, or temporarily exporting UK goods to be worked on overseas? The correct customs procedure can suspend or reduce duty and import VAT when its conditions are met.
Instant Clearances supports the declarations connected to Inward Processing and Outward Processing, from the initial movement through to re-export, re-import or discharge.
Customs special procedures can prevent duty and import VAT becoming payable at the wrong point, but only when the goods, authorisation, procedure codes and method of discharge are correctly aligned.
Instant Clearances reviews the movement information and prepares the customs declarations needed to place goods into Inward Processing or move UK goods under Outward Processing.
We also support the connected re-export, re-import or release declaration so the customs record reflects what happened to the goods.
Accurate entries and discharge.
WHAT WE HANDLE
These movements are connected. The initial declaration, processing activity and final discharge or return must tell a consistent customs story.
We prepare import declarations that place eligible non-UK goods into Inward Processing using the appropriate authorisation and procedure information.
When processing is complete, we support the re-export or release declaration needed to discharge the goods from the procedure.
We prepare export declarations for eligible UK goods temporarily leaving the country for processing, repair or replacement.
When the goods return, we prepare the re-import declaration using the export evidence and processing or repair information provided.
A STRAIGHTFORWARD PROCESS
We start with the intended commercial journey, then connect the authorisation, customs entries and supporting evidence.
01
Tell us what the goods are, what will happen to them, where the work will take place and whether they will be returned or re-exported.
We review the authorisation, goods, values, procedure codes, processing period and planned method of discharge.
03
Our team submits the import or export declaration that places the goods into the appropriate procedure.
04
We prepare the connected re-export, re-import or release entry and help keep the declaration references aligned.
READY TO GET STARTED?
The information depends on the procedure and authorisation. Providing the complete commercial plan helps us identify the declarations and evidence required.
Eligibility for duty or VAT suspension or relief depends on the relevant HMRC authorisation and the conditions of the procedure. Preparing a declaration does not guarantee authorisation or relief.
WHY INSTANT CLEARANCES
Special procedures are not isolated declarations. The customs entry must reflect the authorisation, the work undertaken and the way the goods ultimately leave or return to the customs territory.
We review the documentation as a connected movement and give you a named customs contact who understands the intended outcome. This helps reduce mismatched references and avoidable questions later.
Our support is suitable for manufacturers, repairers, freight forwarders and businesses moving components, equipment or goods for specialist work.
CUSTOMS SPECIAL PROCEDURES FAQs
Customs special procedures can suspend, reduce or relieve duty and import VAT on eligible goods being stored, used, processed or repaired, provided the procedure is authorised and correctly discharged.
Inward Processing allows eligible non-UK goods to be imported for processing or repair with duty and import VAT suspended until they are re-exported or otherwise correctly discharged.
Outward Processing allows eligible UK goods to be temporarily exported for processing, repair or replacement, then re-imported with full or partial import-duty relief, subject to the procedure conditions.
Usually, the appropriate authorisation must be in place before use. Some occasional movements may qualify for authorisation by declaration, subject to HMRC conditions.
We will check the relevant details before preparing the entry.
Goods may be discharged in another permitted way, including release to free circulation, but duty and import VAT may then become payable.
The correct entry must be made within the authorised period.
You will normally need the original export declaration reference, evidence identifying the exported goods, details and cost of the processing or repair, transport documents and the applicable authorisation information.
Send us the goods, authorisation and processing details. We will identify the connected declarations and explain what is needed before the first movement takes place.
