Customs procedures

Introduction

This guide provides an overview of some of the customs procedures that importers and exporters can use to benefit their business. There are several schemes that offer traders relief of duty, suspension of duty, or repayment of duty. Making the most of customs reliefs could help your business thrive in the international market, and improve your profitability and competitiveness. Not only will the business save money, but often claiming relief or delaying duty payments will improve your cashflow. Under some relief schemes such as Inward Processing Relief, Free Zones and customs warehousing, excise duty and import VAT can be suspended whilst your goods are in the European Union.

You or your agent can apply for the reliefs that are explained in this guide by contacting HM Revenue & Customs.

This guide contains intermediate information. For basic guidance, see our sections on import basics and export basics. For detailed guidance, read our section on customs duty reliefs.

Use our interactive tool to understand what customs procedures and reliefs may apply to your business.

Subjects covered in this guide

• Introduction
• Customs warehousing
• Inward processing relief and outward processing relief
• How processing under Customs Control can be used
• Temporary admission including ATA and CPD carnets
• Free Zones
• Rejected imports and returned goods relief
• Community System of Duty Reliefs
• Relief on importing aircraft and aircraft parts
• End-use relief, onward supply relief and Tariff Quotas

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