3001 Customs Special Procedures for the Union Customs Code

Part V17 Customs duties

3001 Customs Special Procedures for the Union Customs Code

Customs Special Procedures for the Union Customs Code

April 2020


This guidance replaces Notices 200, 221, 232, 235, 237, 306, 308 and 770. It explains the legal basis and generic requirements of the Customs Special Procedures under the Union Customs Code (UCC).

Detailed information on each special procedure can be found in the annexes to this guidance.

1. Scope

This guidance explains the Customs Special Procedures which are:


    •     storage comprising of customs warehousing and Free Zones


    •     specific use comprising of Temporary Admission (TA) and end-use


    •     processing comprising Inward Processing (IP) and Outward Processing (OP)


    •     transit (not covered in this guidance)

Information on Free Zones are included at Annex B. The only Free Zone in operation in the UK will be on the Isle of Man.

Before deciding whether to use a special procedure, you should research the procedure to make sure that you can meet all the obligations attached to it.

If the legal requirements of the procedure are not met, any customs duties and import VAT suspended under the procedure, will become due.

Any person who makes a false declaration or provides false information about goods entered to a relief, may be liable to penalties under the Customs and Excise Management Act 1979 and Finance Act 2003 Contravention of Civil Penalties and Civil Evasion Penalties.

This guidance does not replace the law. It's our view of what the law says and explains HMRC policy on certain aspects of these procedures. Nothing in this guidance takes the place of the law but it may help

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