Special Procedures are schemes available to importers and exporters to waiver, suspend or drawback customs duties. When operating under a Special Procedure goods are still within the control of HMRC even though they have been released from the place of arrival.
Under any authorisation process HMRC checks that the company has relevant written procedures and skilled staff and determines how to use and maintain records for each procedure so it is important to understand your obligations.
Understanding these procedures can help in identifying which scheme can be used in a given situation,
minimise import duty payments and subsequently benefit cash flow within your business.
Processing: Inward Processing (IP) and Outward Processing (OP) relief
Specific Use: Temporary Admissions (TA), End Use Relief (EnU) scheme and ATA Carnets.
Storage: Customs Warehousing (CW)
Transit: Internal and External transit
Summary Questions and feedback
Please note when booking an event: refunds cannot be given for cancellations received 48 hours or less before the event booked.
How to book:
Red Rose Court
Clayton Business Park