Customs Regime Explainer

Plain English explanations of all major customs regimes and special procedures: T1, T2, Inward Processing, Outward Processing, Customs Warehousing, and more.

Free Tool

Customs Regimes & Procedures

special procedure

Inward Processing

Allows non-EU/non-UK goods to be imported duty-free for processing, repair, or manufacture, then re-exported without payment of customs duties.

Benefits

✓No customs duty on imported materials
✓No import VAT (or postponed)
✓Duty only on what remains in the UK/EU after processing

Conditions

!Must be authorised by HMRC/customs authority
!Goods must be processed within a set period (typically 6-24 months)
!Accurate records and bill of discharge required
!Not available for all goods — check commodity restrictions

Typical Use Case

Manufacturers importing raw materials or components for processing into finished goods that are then exported.

Legal Basis

UCC Art. 256-258 (EU) / CUST authorisation (UK)

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