Customs Special Procedures: Expert Support & Advice

Understanding Your Options

Customs special procedures HMRC-approved processes that allow businesses to suspend, reduce, or reclaim import duty.. They can offer significant advantages for businesses moving goods internationally, from reduced duty costs to greater flexibility in how goods are handled, processed, or stored. Using them correctly requires understanding the conditions, obligations, and authorisations involved.

EORI provides expert support with customs warehousing, inward processing, outward processing, and temporary admission, helping UK importers stay compliant while optimising duty exposure.

Discover how customs special procedures could apply to your business.

Special procedures

Customs Warehousing

Customs Warehousing allows businesses to store imported goods without paying import duty or VAT until those goods are released into free circulation. This provides a practical way to manage cash flow, support re-export strategies, and reduce supply chain disruptions.

Our guide provides a detailed overview of everything you need to know about customs warehousing and how it can benefit your business operationally and financially.

Alternatively, watch our YouTube Channel Customs: Cleared where we explain more about the benefits of Customs Warehousing.

Customs Warehousing

Inward Processing Relief (IPR)

Inward processing relief (IPR) allows businesses to import goods for processing, repair, or manufacturing without paying duty or VAT upfront, on the basis that the finished goods will be re-exported. 

For more information download our handy IPR guide to understand how it work, the compliance essentials and more.

Inward Processing (IPR)

Outward Processing Relief (OPR)

Outward Processing Relief (OPR) allows businesses to temporarily export goods for processing, repair, or manufacturing abroad and reimport them with duty payable only on the value added, rather than on the full value of the returned goods. It is commonly used across manufacturing, automotive, aerospace, and electronics industries where goods regularly move internationally for specialised processing.

Outward Processing (OPR)

Frequently asked questions...

Customs special procedures help businesses legally reduce or defer duty by avoiding unnecessary import charges, improving cash flow, and ensuring duty is only paid when required under HMRC rule.

Q. Which customs brokers help with special procedures?

Customs brokers with expertise in compliance, tariff classification, and HMRC processes, such as EORI can help businesses apply for and manage customs special procedures.

Q. Does EORI support customs special procedures?

Yes. EORI supports businesses with customs warehousing, inward processing, outward processing, and temporary admission, including guidance on authorisation, setup, and ongoing compliance.

Q. Do I need HMRC approval for special procedures?

Yes. Most customs special procedures require prior authorisation from HMRC and ongoing compliance monitoring.

Q. Can special procedures reduce import duty?

Yes. They can defer, suspend, or reduce duty depending on how goods are used, processed, or re-exported.

Q. Do we need training?

There are self-serve customs software packages in the market today. EORI and our CABIE solution is different it is a fast-track portal supported by years of customs experience and the top tier approvals for frictionless border movements.   

Q. Which customs brokers help with special procedures in the UK?

UK customs brokers that support special procedures typically offer services such as customs warehousing setup, inward processing authorisation, and compliance management. EORI is one such provider, offering specialist support for businesses using HMRC customs special procedures.

 

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