Using customs special procedures in the Trader Support Service

Find out which duty reliefs and customs special procedures are available in the Trader Support Service, when to use them and how to declare your goods correctly.

Contents

What are duty reliefs and customs special procedures?

Businesses may be able to reduce or delay customs costs when moving goods into Northern Ireland if they meet the relevant conditions.

Duty reliefs reduce or remove customs duty and, in some cases, import VAT.

Customs special procedures let you store, process, use, or move goods without paying duty straight away.

Find out more on how to pay less or no duty on goods you store, repair, process or temporarily use (opens in a new tab).

Before you start

‘At risk’ and ‘not at risk’ goods

Check if your goods are ‘at risk’ or ‘not at risk’ of entering the EU to see what customs duty applies.

For ‘at risk’ goods, the applicable EU rate of customs duty applies.

For ‘not at risk’ goods the applicable UK rate of duty applies.

Check if your goods are ‘at risk’ or ‘not at risk’ (opens in a new tab).

What to check before using a relief or special procedure

Before choosing a relief or special procedure, check:

if your goods and movements are eligible, as not all goods or movements qualify
which movements are covered - some reliefs only apply to movements from Great Britain to Northern Ireland, others also cover Rest of the World (RoW) to Northern Ireland
any quantity, value limits or deadlines that apply
if you need prior authorisation from HMRC
what evidence you need to support the claim
what you have to do after using the relief

If you do not meet the conditions of a relief or special procedure, you must pay the applicable duty. HMRC may charge penalties for misuse.

Supporting evidence and record keeping

You must:

hold evidence to show you meet the conditions of the relief
keep records to support your use of the relief
present these records to HMRC if asked for
carry out any follow-up actions after using the relief

Procedure codes and additional procedure codes

When making declarations through the Trader Support Service, you must enter the 4-digit procedure code and additional procedure code to claim the relief or suspension.

Procedure codes tell HMRC the purpose of your movement and the previous procedure the goods were under, if any. Find the specific completion rules instructions for procedure codes (opens in a new tab).

Additional procedure codes are used along the main procedure code. They give more detail about the conditions that apply, such as eligibility rules or specific requirements. Find the specific completion rules instructions for additional procedure codes (opens in a new tab).

You may need to enter a separate additional procedure code for each type of relief you claim. Check the notes of the additional procedure code you’re using to find out.

Using duty reliefs in the Trader Support Service

You can use the following reliefs in the Trader Support Service:

Returned Goods Relief (RGR)
Onward Supply Relief (OSR)

You can use the following declaration types in the Trader Support Service:

standard declarations (previously known as Full Frontier declaration)
simplified declarations (see exclusion list)
Entry in the Declarant’s Records (EIDR) (see exclusion list)

Before selecting simplified declarations or EIDR, check the Simplified Procedures Exclusions List (opens in a new tab) to see if there are any restrictions for the declaration method you want to use.

Returned Goods Relief (RGR)

Use this relief if goods that were previously in free circulation are being returned to Northern Ireland in an unchanged state, after being exported. You may not have to pay customs duty on their return.

This can also apply to EU goods that were previously imported into Great Britain and are being returned to Northern Ireland.

Key conditions to use RGR include:

the goods must not have been processed or altered since they left
the goods are returned within 3 years of export, unless exceptional circumstances apply
the goods are returning to Northern Ireland after being moved to Great Britain or RoW (excluding EU)
you have evidence of the original export

See all the conditions to claim the relief (opens in a new tab).

See how to pay less import duty and VAT when reimporting goods to the United Kingdom (opens in a new tab).

What procedure code to use?

Returned Goods Relief uses Requested Procedure 61: Re-importation with simultaneous release to Free Circulation (opens in a new tab) for example 6110 for re-importation with release to free circulation.

Example: claiming RGR

A Northern Ireland business sends display equipment to a trade show outside the UK. The equipment is not sold and is returned to Northern Ireland in the same condition it was exported.

On return, the goods may be eligible for RGR, which means there’s no customs duty and import VAT to be paid.

Onward supply relief (OSR)

Use this relief if you are UK VAT registered and are bringing goods from Great Britain or the Rest of the World (excluding the EU) into Northern Ireland for onward supply to an EU country. The goods must not be processed or altered.

If you meet the conditions, you do not pay import VAT when the goods enter Northern Ireland. Instead, the VAT is accounted for in the EU country where the goods are supplied.

Customs duty may still be payable, only import VAT can be relieved with this procedure

Key conditions to use onward supply relief:

you must be UK VAT registered and identified as a business in Northern Ireland for VAT purposes
the goods must not be processed or modified in any way before onward supply
the goods must be dispatched to the EU within one month of entering Northern Ireland - you can apply to the National Import Reliefs Unit (opens in a new tab) for an extension
you must act in your own name in relation to the onward supply

Check all the conditions to claim VAT relief on goods imported into Northern Ireland for onward supply to the EU (opens in a new tab).

What procedure code to use?

Onward supply relief uses Requested Procedure 42: Release for free circulation with simultaneous onward supply to another member state (opens in a new tab).

Example: claiming onward supply relief

A VAT registered trader in Northern Ireland buys electronic components from a supplier in Great Britain. They plan to export these goods to a customer in Germany within one month of entering Northern Ireland. They do not process or alter the goods.

Because the goods will be supplied to Germany, within one month of entering Northern Ireland and will not be processed or altered, the trader can use onward supply relief.

The trader does not pay import VAT in Northern Ireland. Instead, VAT is accounted for in Germany under EU VAT rules.

Customs special procedures

Customs special procedures allow you to suspend customs duty and import VAT while the goods are stored, processed, used, or held under the customs procedure.

You only pay these when you release the goods into free circulation. If you export the goods, you do not need to pay these charges.

You must be authorised before using any customs special procedure. Apply well in advance, as authorisation can take some time.

Authorisations for customs special procedures

You must have the correct authorisation in place before goods are moved or declared under a special procedure.

The Trader Support Service can help you submit customs declarations but does not provide authorisations.

Declaration types available in the Trader Support Service:

standard declarations (previously known as Full Frontier declaration)
simplified declarations (see exclusion list)
Entry in Declarant’s Records (EIDR) (see exclusion list)

Before selecting simplified declarations or EIDR, check the Simplified Procedures Exclusions List (opens in a new tab) to see if there are any restrictions for the declaration method you want to use.

To use customs special procedures with simplified declarations you must hold your own Simplified Customs Declaration Processes (SCDP) authorisation.

You cannot use the Trader Support Service SCDP authorisation for customs special procedures.

Authorisation by Customs Declaration (ABD) can only be used on a standard declaration. You cannot use ABD with a simplified declaration.

Using customs special procedures in the Trader Support Service

You can use the following customs special procedures in the Trader Support Service:

end-use (authorised use)
inward processing
customs warehousing
temporary admission

End-use (authorised use)

This special procedure is also referred to as authorised use.

Use this relief to get a reduced or zero rate of customs duty on specific goods you bring into Northern Ireland.

The goods must be:

used for a specific purpose and
used within a specified period.

Check eligible goods and authorised uses (opens in a new tab).

End-use is typically used for goods in sectors such as aerospace, shipping, defence, oil and gas, and certain food products. You cannot use this procedure for goods that are not eligible.

Key conditions to use end-use

To use this procedure:

you must hold a valid end-use authorisation before the goods move
the goods must be used for the specific purpose stated in your authorisation
the goods must be used within the period specified in your authorisation
if goods are diverted to another use, full duty becomes payable on that portion

Find out more about end-use procedure in Article 254 of the EU Commission Special Procedures Guidance (opens in a new tab).

Movements covered

You can use end-use authorisation on these movements:

Great Britain to Northern Ireland
RoW to Northern Ireland

Types of authorisations

There are 4 types of authorisations you can get for end-use:

authorisation covering Northern Ireland only
authorisation covering Northern Ireland and EU
by declaration (simplified authorisation)
retrospective

Find information on authorisations covering Northern Ireland and EU (opens in a new tab).

Find out how to apply for end-use authorisation (see authorisation covering Northern Ireland and the EU) (opens in a new tab).

What procedure code to use?

End-use uses Procedure Code: 44 series (opens in a new tab).

Example: using end-use authorisation:

A Northern Ireland engineering business imports steel from outside the United Kingdom to be used exclusively in the manufacture of industrial machinery.

Under their end-use authorisation, the steel qualifies for a zero rate of duty because it is imported for a specific authorised use and will be used in the manufacture of eligible goods as required by the authorisation conditions.

If any of the steel is diverted to another use, the full duty rate applies to that portion.

Inward processing

Use this procedure to suspend customs duty and import VAT while goods are being processed or repaired.

The goods must be brought into Northern Ireland for processing or repair.

Whether you need to pay duty or import VAT depends on what happens with the processed goods:

If the processed goods are re-exported, no duty or import VAT is paid
If the processed goods are released into free circulation in Northern Ireland, duty and import VAT must be paid on the processed goods.

Find out more about inward processing (opens in a new tab).

Key conditions to use inward processing

To use this procedure:

you must hold a valid inward processing authorisation before the goods move
the goods must be processed or repaired within the period specified in your authorisation
you cannot use ABD with a simplified declaration for inward processing

Find out more about using inward processing to process or repair your goods (opens in a new tab).

Movements covered:

You can use inward processing on these movements:

Great Britain to Northern Ireland
RoW to Northern Ireland

Types of authorisations

There are 4 types of authorisations you can get for inward processing:

full authorisation
by declaration
authorisation covering Northern Ireland and EU
retrospective

Find how to apply to inward processing (opens in a new tab).

What procedure code to use?

Inward processing uses Procedure Code: 5100 (opens in a new tab).

Example: using inward processing

A Northern Ireland manufacturer of metal storage shelves intends to export these goods to a customer in Germany.

To produce these goods the business buys steel sheets from a supplier in Great Britain.

When bringing them into Northern Ireland they declare them into inward processing on arrival under their inward processing authorisation.

Customs duty is now suspended while they are used in production.

The steel is cut, shaped, welded and assembled into finished metal storage shelves.

Once production is complete the finished shelves are exported to Germany.

Because the goods are correctly declared on the inward processing and the conditions of the procedure are met, no customs duty becomes payable.

Customs warehousing

Use this procedure if you want to store goods in a customs warehouse without paying customs duty, excise duty or import VAT. Payment only becomes due when goods are removed from the warehouse and released into free circulation. If they are exported, no duties or import VAT is payable.

Key conditions to use customs warehousing

To use this procedure:

you must hold a valid customs warehousing authorisation before your goods move
goods must be stored in an HMRC-approved customs warehouse
you must keep accurate stock records of all goods entering and leaving the warehouse

Movements covered

You can use customs warehousing on these movements:

Great Britain to Northern Ireland
Rest of world (RoW) to Northern Ireland

Find out how to apply for customs warehousing authorisation (opens in a new tab).

Types of authorisations

The customs warehouse where the goods are stored needs to have the valid customs warehouse authorisation.

What procedure code to use?

Customs warehousing uses Procedure Code: 7100 (opens in a new tab).

Example: using customs warehousing

A Northern Ireland distributor receives a large consignment of electrical goods from Great Britain. The goods are at risk of entering the EU as the distributor does not yet know whether all stock will remain in Northern Ireland or be sold to an EU buyer. Customs warehousing lets them defer the duty decision until each unit leaves the warehouse. Units sold in Northern Ireland attract duty; units re-exported to the EU do not.

Temporary Admission

Use this procedure if you bring goods into Northern Ireland temporarily and intend to return them to Great Britain or RoW (excluding the EU). You get total or partial relief from customs duty for the duration of the procedure.

The goods must be returned or be re-exported. If goods remain in Northern Ireland permanently, they will not qualify and duty will become payable.

You must declare the intended date of return or re-exportation on your declaration.

Key conditions to use Temporary Admission

To use this procedure:

the goods must be returned or re-exported within the authorised time period
the goods must not be altered - they may only be preserved to maintain their condition
you must declare the intended date of return on your declaration
the goods must not be used by a person other than the authorisation holder, unless a specific exemption applies

Note: TSS only supports this procedure on standard declarations.

Learn more about how to import goods temporarily to the UK (opens in a new tab).

Movements covered

You can use Temporary Admission on these movements:

Great Britain to Northern Ireland
RoW (excluding EU) to Northern Ireland

Types of authorisations

There are 6 types of authorisations for Temporary Admission, and different eligibility rules apply for each authorisation:

full
by declaration
an authorisation that covers NI and the EU
retrospective
oral declaration
crossing the border ‘by any other act’

Find how to apply for Temporary Admission (opens in a new tab).

What procedure code to use?

Temporary Admission uses Procedure Code: 5300 (opens in a new tab)

Example: using Temporary Admission

A contractor brings specialist tools from outside the United Kingdom into Northern Ireland to carry out a short-term project. The tools belong to the overseas company and will be re-exported when the project is completed. The goods are entered into Temporary Admission to suspend customs duty while they are being used.

If the tools remain permanently in Northern Ireland, duties could be payable (depending on the commodity code).