Special customs procedures
Many businesses pay duty and VAT simply because no one has looked at whether a better customs route exists. HMRC’s customs special procedures allow eligible businesses to store, process, repair or move goods while reducing, suspending, or deferring import duties and VAT. Managed properly, they can improve cash flow and support more efficient supply chains.
BGM Customs helps UK businesses identify which procedures apply, secure HMRC authorisation, and keep every step compliant.
- Reduce or suspend import duty and VAT where eligible
- Meet current HMRC authorisation requirements
- Keep your customs processes compliant and audit-ready
Customs special procedures are complex, but they don’t have to be costly. Let’s find the right route for your goods.
Our special customs procedure services
We help UK businesses assess, apply for, and manage special customs procedures based on how their goods move, where value is added, and how their supply chain operates. From HMRC authorisation through to day-to-day compliance, we make sure the procedure works properly in practice.
Inward processing
Inward Processing Relief allows goods to be imported into the UK (see import declaration requirements) for repair, maintenance or processing before being re-exported or released into free circulation. It’s commonly used by manufacturers, engineers, and businesses working with overseas components.
Key benefit: Import duty and VAT can be suspended or reduced while the goods are being processed.
HMRC requirements: Imported goods must remain identifiable throughout the process, or equivalence rules must be properly applied where substitute goods are used.
Outward processing
Outward processing allows UK goods to be temporarily exported for repair, processing, or alteration overseas before being re-imported. This is used where specialist repairs, finishing work, or lower-cost production takes place abroad.
Key benefit: When goods return to the UK, duty is normally charged only on the value added overseas, not the full value of the original goods.
HMRC requirements: Goods must be intended for re-importation and clearly linked to the original export documentation.
Customs warehousing
Customs warehousing allows imported goods to be stored in an authorised customs warehouse without paying import duty or VAT until the goods are sold, distributed, or entered into UK circulation. This is commonly used by distributors, wholesalers, and businesses managing seasonal or high-value stock.
Key benefit: Duty and VAT payments are delayed until goods actually enter the market.
HMRC requirements: Businesses must operate from an authorised facility with accurate stock controls and full product traceability.
Temporary admission
Temporary admission allows goods to enter the UK for a limited period for exhibitions, demonstrations, testing, repairs, or professional use. This is commonly used for trade shows, specialist equipment, media production, and technical projects.
Key benefit: Full or partial relief from import duty and VAT.
HMRC requirements: Goods must usually be re-exported within the approved timeframe and generally cannot undergo substantial alteration.
Authorised use (end use)
Authorised use allows certain goods to be imported at reduced or zero customs duty where they are intended for specific approved industries or commercial purposes. This may apply to sectors such as shipbuilding, aviation, energy, or other authorised industrial applications.
Key benefit: Reduced or zero import duty on eligible goods.
HMRC requirements: Goods must be used strictly for their authorised purpose and remain subject to customs control and record-keeping obligations.
Transit (T1, T2)
Transit allows goods to move between customs territories while remaining under customs control, without import duties or taxes becoming immediately payable. This is commonly used where goods move through multiple countries before reaching their final destination.
Key benefit: Duties and taxes are suspended while goods remain in transit.
HMRC requirements: Goods must remain under customs supervision until the transit movement is properly discharged.
How our process works
Step 1: Initial eligibility review
Before anything is submitted to HM Revenue and Customs, we check whether your business meets the basic requirements. This includes your UK establishment, EORI number, compliance history, systems, and financial standing where relevant. This helps flag any issues early, before a formal application is made.
Step 2: Procedure selection
We review your supply chain, goods, and commercial goals to identify the right special customs procedure for your business. This might include Inward Processing, Outward Processing, Customs Warehousing, Temporary Admission, Authorised Use, or Transit. Choosing the right setup is key to avoiding risk later on.
Step 3: Application preparation
We prepare and submit your HMRC application with all supporting documents, including product details, commodity codes, invoices, process flows, stock controls, and financial information where required. The aim is to make sure everything accurately reflects how your operation works in practice.
Step 4: HMRC authorisation support
Depending on the case, HM Revenue and Customs will either carry out a full review or allow approval via declaration. We support you through either route and handle any technical questions or follow-ups.
Step 5: Implementation and ongoing compliance
Once approved, you need to maintain compliance day to day. We help you apply the correct procedure codes, keep records, reconcile stock, and stay ready for HMRC checks. As your business changes, we make sure your customs setup stays aligned.
Frequently asked questions
Interested? Speak to the customs team today
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