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Trader Support Service

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?

Customs reliefs and customs special procedures are measures that allow businesses  to reduce or delay customs duty when moving goods into Northern Ireland if they meet the relevant conditions.

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

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.

Find out more on how to pay less or no duty on goods you store, repair, process or temporarily use.

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’.

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.

Learn more about using procedure codes.

Find the specific completion rules instructions for procedure codes.

Additional procedure codes are used alongside the main procedure code. They give more detail about the conditions that apply, such as eligibility rules or specific requirements.

Learn more about using additional procedure codes.

Find the specific completion rules instructions for additional procedure codes.

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:

  • full import  declarations (called a ‘standard declaration’ in this service, previously called a full frontier declaration)
  • simplified frontier 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 in the UK, or, where relevant, the EU, for qualifying NI cases, are being returned to Northern Ireland in an unchanged state, after being exported. You may not have to pay customs duty and, where eligible, import VAT on their return.

You can claim if:

  • goods are moved from Northern Ireland to Great Britain (England, Scotland and Wales) and returned to Northern Ireland
  • goods are exported from the EU to Great Britain and moved into Northern Ireland
  • goods are exported from Northern Ireland to any country outside the EU and returned to Northern Ireland

To use RGR:

  • the goods must not have been processed or altered since they left
  • the goods must be returned within 3 years of export, unless exceptional circumstances apply
  • you must have evidence of the original export

To claim the relief on the import VAT, the exporter and importer must be the same person. See all the conditions to claim the relief.

See how pay less import duty and VAT when re-importing goods to the United Kingdom.

What procedure code to use?

Returned Goods Relief uses 61-series Procedure Codes, 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

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 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.

What procedure code to use?

Onward supply relief uses 42-series Procedure Codes.

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 can allow you to suspend or relieve customs duty, and in some cases import VAT, while goods are stored, processed, used for an authorised purpose, or temporarily used before being returned, re-exported or otherwise discharged. The amount of duty or VAT you pay, if any, depends on the procedure used and whether you meet all conditions of the procedure.

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

Apply at least one month before you start importing as HMRC need this time to process your application. If more time is needed, HMRC will contact you.

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.

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

·       full import declarations

·       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 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 .

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.

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 .

Find out how to apply for end-use authorisation .

What procedure code to use?

End-use uses 44-series Procedure Codes.

Example: using end-use authorisation:

A Northern Ireland food processing business imports tuna from outside the United Kingdom under commodity code 0302311000 to  manufacture canned tuna in vegetable oil.

The imported tuna is eligible for end use relief provided it is used for the manufacturing of products classified under heading 1604.

The Northern Ireland business holds an end use authorisation covering this use. Under the authorisation, it can benefit from a zero rate of customs duty when the tuna is used for this authorised purpose.

 If the business uses some of the tuna to manufacture a product that isn’t classified under heading 1604, the full duty rate applies to that portion.

Goods that benefit from end-use relief must still comply with the import controls associated with them.

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.

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 use inward processing.

What procedure code to use?

Inward processing uses 51-series Procedure Codes

Example: using inward processing

A Northern Ireland business manufactures wooden furniture. The business buys timber from a supplier in Great Britain, then exports the finished furniture to a customer in  Germany.

When the timber enters Northern Ireland, the business declares it for inward processing under their inward processing authorisation. Customs duty is now suspended while the timber is used in production.

The timber is cut, shaped and assembled into finished furniture.

Once production is complete the furniture is  exported to Germany.

Because the finished goods are exported to Germany, and the conditions of the inward processing 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

Types of authorisations

There are two types of customs warehouses:

  • public customs warehousing - for businesses storing other people’s goods, also known as depositors
  • private customs warehousing - for businesses storing their own goods, where the warehouse keeper and depositor are the same person.

What procedure code to use?

Customs warehousing uses  71-series Procedure Codes

Example: using customs warehousing

A Northern Ireland distributor receives a large consignment of electrical goods that were previously stored in a customs warehouse in Great Britain. 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 eligible goods into Northern Ireland temporarily for a specific use and intend to return, re-export or otherwise discharge them within the authorised time limit.  You may get relief from import duty and VAT, provided the conditions of the procedure are met.  

The goods must normally stay in the same condition, apart from normal use, depreciation, or preservation to maintain their condition.

If goods remain in Northern Ireland permanently, they no longer qualify and duty will become payable.

If your goods (or the use they will be put to) do not qualify for relief under TA (for example, they are not listed or are listed but do not comply with the conditions identified for relief) then partial relief from customs duty may be available.

See when partial relief may be applicable.

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
  • the goods must not be sold, consumed, processed or repaired unless this is specifically permitted under the Temporary Admission conditions
  • you must declare the intended date of return on your declaration
  • the goods must be put to an eligible use
  • the goods must not be used by a person other than the authorisation holder, unless a specific exemption applies

You should keep evidence of the goods' identity, the reason for their temporary use, the authorised period, the intended date of return or re-export, and evidence that the goods were returned, re-exported or otherwise discharged from the procedure.

Note: TSS only supports this procedure on standard declarations.

Learn more about how to import goods temporarily to the UK.

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 4 types of authorisations for Temporary Admission that you can use in the Trader Support Service, and different eligibility rules apply for each authorisation:

  • full
  • by declaration
  • an authorisation that covers Northern Ireland and the EU
  • retrospective 

Find how to apply for Temporary Admission

What procedure code to use?

Temporary Admission uses 53-series Procedure Codes. 

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 are re-exported within the relevant time limit and all Temporary Admission conditions are met, no customs duty or import VAT is payable.

If the tools remain permanently in Northern Ireland, are released into free circulation, or the Temporary Admission conditions are not met, customs duty, import VAT and penalties may become due.

Related content

Special procedure: temporary admission - Guidance - GOV.UK

Special procedure: inward processing - Guidance - GOV.UK

Special procedure: customs warehousing - Guidance - GOV.UK

Special procedure: authorised use (end-use) - Guidance - GOV.UK

Check procedure codes not eligible for SCDP