Customs special procedures

Customs special procedures allow you to store, temporarily use, process or repair your goods and get partial or full relief from import duty, or in some cases suspension. Special procedures include: Inward Processing Authorised Use Customs Warehouse Temporary Admission Outward Processing For further information, please refer to GOV.UK, the Special Procedures Guide, or the GOV […]

Customs reliefs allow traders to pay less or no duty on goods being stored, repaired, processed or temporarily used in Northern Ireland. Relief from duty or Import VAT may be granted in certain situations, such as for goods returned unaltered to the same customs territory (e.g., moving from the EU to NI). For further information,

Documents issued by HMRC that bring together the law and guidance relevant to a particular aspect of customs.Documents issued by HMRC that bring together the law and guidance relevant to a particular aspect of customs.

A CFSP authorisation is required if you wish to use special or alternate procedures on the TSS simplified journey. For further information, please refer to the Special Procedures Guide. Note: You may see CFSP authorisation referred to in GOV.UK materials as the authorisation to use simplified declaration procedures (SDP). As the term CFSP authorisation is

The Customs Duty Waiver Scheme allows businesses to offset the tariffs against their de minimis aid allowance on goods movements to Northern Ireland from Great Britain or countries outside the UK and EU which might otherwise be charged ‘at risk’ tariffs. For further information, please refer to Claim a waiver for duty on GOV.UK.

Customs Duty is a tariff or tax imposed on goods imported and, occasionally, exported. The purpose of Customs Duty is to raise revenue, and/or protect domestic economy, residents, jobs, environment, etc., by controlling the flow of goods, especially restrictive and prohibited goods, from competitors abroad

The CDS Dashboard is part of the HMRC’s IT system where parties involved in trade transactions can make customs declarations, get postponed import VAT statements and import VAT certificates, make payments and set up or change an intermediary or agent. For further information, please refer to GOV.UK.

The documented permission to pass that a national customs authority grants to imported goods so that they can enter the country, or to exported goods so that they can leave the country. The customs clearance is typically given to a shipping or customs agent to prove that all applicable customs duties and any other charges

A clean bill of lading is a document that declares there was no damage to or loss of goods during shipment. The clean bill of lading is issued by the carrier after thoroughly inspecting all packages for any damage, missing quantities, or deviations in quality.

A claused bill of lading shows a shortfall or damage in the delivered goods. When a bill of lading is claused, it means that the legal bill of lading shipment did not provide what was promised.