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Customs Procedures

A Quick Guide to UK Customs Procedures

Introduction This article is part of our series of guides on UK customs procedures.  This post aggregates all the previous articles on the topic on a single page. Please pick the customs procedure to learn more about it. Inward ProcessingA quick guide to Inward Processing to delay or pay less duty on goods you import [...]

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Free Circulation Customs Procedure

Customs Procedures | A quick guide to importing goods using the Free Circulation customs procedure

Introduction When you import goods into the United Kingdom, you have to bring them into Free Circulation. Free Circulation means that Customs clear the goods, and you can sell them to or use them in the United Kingdom. Free Circulation customs procedure refers to the basic declaration of non-UK and non-EU goods for domestic use [...]

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Customs Procedures - Customs Warehouse

Customs Procedures | A quick guide to using customs warehousing to store the goods and delay duty payments

Introduction Customs warehousing is a process that enables non-UK products to be stored in the UK duty-free. When the commodities are released into free circulation, duty becomes payable. Additionally, a warehouse may be authorised as a tax warehouse. If the warehouse is not a customs and tax warehouse, excise duty will be charged when the [...]

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Customs Procedures | How to use Returned Goods Relief (RGR) to obtain tax relief if you’re reimporting goods into the UK

Introduction The Returned Goods Relief (RGR) programme enables a physical item that was previously imported into a territory, to be reintroduced into that territory without the need to repay tax (because this was accounted for at the time of its initial import). Aircraft are ideal examples of 'goods' that often move between jurisdictions and tax [...]

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Temporary Admission

Customs Procedures | A quick guide to using Temporary Admission to avoid paying duty

Introduction With a Temporary Admission authorisation, you can keep imported goods in the UK for up to two years before re-exporting them. You will be exempted from paying the import duty or VAT on these items. To use Temporary Admission, you must request authorisation.  Some examples of such goods can be professional equipment, auction items, [...]

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Outward Processing

Customs Procedures | A quick guide to Outward Processing to claim full or partial duty relief when the goods are re-imported to the UK

Introduction Outward Processing allows traders from the United Kingdom to temporarily export goods from the UK for processing or repair in an EU country or any other country in the rest of the world. The process enables the traders to claim full OR partial duty relief when the goods are re-imported to the United Kingdom. [...]

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travelling to Europe

Are you planning a trip to Europe? Determine what preparations you must undertake.

Introduction We've entered the summer vacation season, and in light of recent changes to travel guidelines, we'd like to remind you of the new rules that took effect on the 1st of Jan this year. Whether you're travelling between the UK and the EU for business or pleasure, you'll need to be aware of new [...]

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Customs Procedures Inward Processing

Customs Procedures | A quick guide to Inward Processing to delay or pay less duty on goods you import to process or repair

Introduction Inward processing enables imports of raw materials or semi-manufactured items to be processed for re-export within the UK, without the companies requiring to pay customs tax or VAT on the imported goods. There are two distinct ways; one permits suspension of the duty, while the other requires less or delayed payment. Authorisation Requirement by [...]

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