Customs Special Procedures

It’s David here.  Right, if you’ve read my previous posts, you will start to be getting an idea about Customs.  You should have already got yourself an EORI registration [see].

You may have had a look at the Customs Tariff [].

You may have realised it is all a bit technical.  That you’d rather concentrate on buying and selling or manufacturing.  That’s where a specialist Customs broker or freight company like Hellmann Worldwide Logistics can help.  However, we cannot take you out of the firing line.  As an exporter you remain liable to Customs for your exports; as an importer, you remain liable to Customs for your imports.  This is irrespective of the terms of sale.

Just when you perhaps thought things actually aren’t that complicated, along comes a blog about customs special procedures.  These are facilitations for which you may wish to apply that are designed to assist cash flow.  You should note that in most cases you will need authorisation from customs to operate such procedures.  These authorisations are usually required to be supported by a financial guarantee acceptable to customs.  If granted, they allow certain operations to be performed in suspense of payment of taxes on the goods or to pay a reduced amount of tax relevant to the enhanced portion of their value following a process performed on the goods.

Below you will find the UK government advice on this subject.

There are a number of customs special procedures available to traders:

  • Storage comprising of Customs Warehousing (CW)
  • Specific use comprising of Temporary Admission and End-Use
  • Processing comprising Inward and Outward Processing
  • Transit

Before deciding whether to use a special procedure, you should research the procedure to make sure that you can meet all the obligations attached to it.

To note, the use of special procedures requires prior authorisation from HMRC.

You can read more information on special procedures in Notice 3001.

You can read information about Transit here.


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