Using Special Procedures: Inward and Outward Processing

Why This Course Matters

Special Procedures are among the most powerful customs tools available to UK importers, yet they are often underused simply because businesses are not aware of them or are unsure how to apply them correctly. Used properly, they can defer or eliminate duties and VAT on goods being processed, repaired, stored or temporarily imported — making a significant difference to import costs and cash flow.

However, Special Procedures come with strict compliance obligations. Incorrect use, missed bills of discharge or poorly maintained records can result in duties becoming payable in full, along with penalties from HMRC. This course gives you a clear, practical understanding of how each procedure works, when to use it and how to remain compliant throughout.

What You Will Learn

• What the Special Procedures are and how they work
• Key information required, including commodity codes, origin and procedure codes
• How to use Inward Processing effectively and the benefits it provides
• How to stay compliant when using Inward Processing
• How to use Outward Processing effectively and the benefits it provides
• How to stay compliant when using Outward Processing
• Other Special Procedures including temporary admission, customs warehousing and authorised use
• Application requirements for Special Procedures authorisations

Who Should Attend

This course is designed for UK businesses involved in importing goods that are processed, repaired, re-exported or temporarily brought into the UK. It is relevant to customs and compliance teams, import administrators, procurement staff and business owners looking to reduce duty costs and improve cash flow.

A basic understanding of the import process is helpful. If you are new to importing, our A Guide to Importing and Special Procedures course provides a useful foundation to take first.

Need Practical Support?

If you would prefer expert support alongside training, these are the most relevant next steps:

• Customs Export & Import Declarations — managed declaration services to ensure Special Procedures are applied correctly
• Outsourced Shipping Department — full import administration support if you want this handled for you

Not sure which route is best? Talk to a Trade Specialist.

Recommended Next Steps

Other courses to support your import and compliance activity:

• A Guide to Importing and Special Procedures
• How to Reduce Import Duties
• Using Customs Procedures and AEO

Frequently Asked Questions

What are Special Procedures in UK customs?

Special Procedures are a set of customs regimes that allow businesses to import goods with duties and VAT suspended or relieved, subject to meeting specific conditions and compliance requirements. They include Inward Processing, Outward Processing, temporary admission, customs warehousing and authorised use.

What is Inward Processing Relief and how does it work?

Inward Processing allows businesses to import goods, process or manufacture them, and then re-export the finished products without paying import duties or VAT on the original goods. It is particularly useful for manufacturers, repairers and businesses that import materials or components for further processing.

What is Outward Processing Relief?

Outward Processing allows UK businesses to temporarily export goods for processing, repair or manufacture abroad and then re-import the finished goods with duty relief applied. Duty is only charged on the value added overseas rather than the full value of the reimported goods.

What is customs warehousing and when is it useful?

Customs warehousing allows imported goods to be stored without paying import duties or VAT until they are released into free circulation or re-exported. It is useful for businesses that need flexibility over when duty is paid or that regularly re-export a proportion of their stock.

Do I need authorisation to use Special Procedures?

Yes. Most Special Procedures require a formal authorisation from HMRC before they can be used. This course covers the application requirements so you understand what is needed and how to prepare.

What is a bill of discharge and why does it matter?

A bill of discharge is the record businesses must submit to HMRC to account for goods that have been processed under Inward or Outward Processing. Failure to submit an accurate and timely bill of discharge can result in suspended duties becoming payable in full.

What happens if Special Procedures are used incorrectly?

Incorrect use of Special Procedures can result in suspended duties and VAT becoming immediately payable, along with potential HMRC penalties and increased audit risk. Maintaining accurate records and meeting all compliance obligations is essential.

What commodity codes and procedure codes are needed?

Correct commodity codes are required to establish whether goods are eligible for a particular Special Procedure, and procedure codes are used on customs declarations to indicate which regime applies. This course covers both in the context of how they are used in practice.

Booking Options

Whether your organisation can book instantly or needs to follow a formal approval route, the process is simple and transparent.

Download our latest training brochure here.