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What are Customs Special Procedures

Special Procedures are customs procedures that allow goods to be imported, processed, stored, or moved under customs control with relief from import duties and VAT, subject to specific conditions. These HMRC-approved procedures can suspend, reduce, or allow the reclaiming of import duty, helping businesses improve cash flow, reduce costs, and gain greater flexibility when handling goods before they enter free circulation.

 
Examples of Special Procedures include:

  • Customs Warehousing – importing goods and storing them under customs control without paying duty or VAT

  • Inward Processing – importing goods for processing or repair before re-export

  • Outward Processing – temporarily exporting goods for processing abroad

  • Temporary Admission – temporarily importing goods with duty relief

  • Transit – moving goods between locations under customs control

 

Use of Special Procedures usually requires authorisation from HMRC or the relevant customs authority, along with strict record-keeping and compliance controls. 

 

Discover more on Special Procedures 

Read our Customs Special Procedures Guide 

Watch Ewan McKechnie, Product Owner, and Rob Keegan, Trade Solutions Manager, explain Customs Special Procedures and how they can benefit your business.