Did you know you may be able to claim relief from customs duties, import VAT, and/or excise by using a customs special procedure or relief?

This could include:

  • Customs Warehousing allows for goods not in free circulation in GB or NI to be stored without payment of customs duty, and where appropriate excise duty or import VAT, in a customs warehouse
  • Inward Processing allows for the payment of customs duties, import VAT and excise duties to be suspended on goods moving into NI whilst processing is taking place
  • Outward Processing allows for the temporary movement of goods out of NI for processing or repair, and for moving processed products into NI whilst retaining domestic status or with partial relief from import duties
  • Returned Goods Relief allows you to claim duty or VAT relief on goods being re-imported, for example for goods moving EU to GB and then on to NI or if you move goods between GB and NI
  • Temporary Admission allows goods to be moved into NI temporarily (for a period up to 24 months) with total relief from import duty
  • Authorised Use provides for customs duty to be charged at a reduced or nil rate for certain goods sold into NI – provided those goods are put to a prescribed use and processed within a specific period.

To know more about any of the above procedures, please visit the guide here or watch a webinar where we covered each procedure here.

If you are waiting for TSS to release functionality for you to clear your Supplementary declaration backlog for goods that moved under special procedures or reliefs, you will receive an email shortly advising you on how to access these declarations and get them completed.