Pay less or no duty on goods you store, process, repair or temporarily use

23 August 2020


Find out about customs special procedures that enable you to suspend, pay less or no duty on goods you import or export.

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

What processing means

Processing is when you combine raw materials or parts into a finished product.

What repair means

Repair is when goods are restored to their original working condition, but do not improve their performance. If you want to claim relief on goods for repair, they must be repairable. This means they cannot be things like minerals and chemicals.

You can import temporary replacements for goods you’re exporting for repair by using the standard exchange system.

Special procedures

You need an authorisation from us to use any of the procedures.

If you want to use more than one procedure you’ll have to apply for each one separately.

Find out more and apply for authorisation if you plan to import goods:

If you plan to export goods for processing or repair and then re-import them you can apply to use outward processing.


Kindly supplied by GOV.UK


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