Commentary

3001 Pay less or no duty on goods you store, repair, process or temporarily use

Part V17 Customs duties

3001 Pay less or no duty on goods you store, repair, process or temporarily use

3001
Pay less or no duty on goods you store, repair, process or temporarily use

March 2021

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.

What processing means

Processing can be anything from simply sorting or repacking goods up to the most complicated manufacturing.

What repair means

Repair is when goods are restored to their original working condition, but do not improve their performance. If you want to claim relief on goods for repair, you need to expect the goods to be repairable. This means

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial