Summary

Goods imported from outside Great Britain (GB) that are processed into other goods may be eligible for relief of duty (and, in certain circumstances, VAT) liable at import under EU Special Procedures (Inward Processing).

Goods exported outside of GB for processing or repair which are subsequently re-imported into the EU may be totally or partially relieved from duty (Outward Processing Relief).

Want to read more?

This content requires a Croner-i subscription.

No Subscription?

;

Contact us to discuss your requirements.

Call an Expert:

0800 231 5199

Talk to us on

live chat