Guide

Exporting goods outside the EU

Duty reliefs

Traders can claim money back for, or delay payment of various customs duties and VAT for some exports outside the European Union (EU).

Inward processing (IP)

IP gives exporters relief on customs duty to boost sales from the EU. You can either suspend the payment of import duties or claim back the duty paid on goods that are imported from outside the EU and are processed and re-exported or exported outside the EU. Read guidance on IP in Notice 221A and more information on Inward Processing.

You need to be authorised by HMRC to use IP. Each time you enter goods for IP you'll need to complete form C99.

Outward processing relief (OPR)

This relief may be used if you're re-importing goods that have previously been exported from the EU for processing in a third country (a country outside the EU). It enables you to pay import duties on the value added to the goods in the third country instead of the full value of the goods. You need to be authorised by HMRC to claim OPR.

Temporary Admission relief (TA)

Subject to certain conditions, authorised traders can claim relief from customs duty, CAP charges, anti-dumping duty and countervailing duty on a range of goods temporarily imported for use in the EU, provided the goods are re-exported outside the EU in the same state. Read more about temporary admission.

Community system of duty reliefs (CSDR)

CSDR is the name for a group of reliefs that promote culture and science. You need to keep records to claim relief on a variety of goods including charity goods, museum exhibits, research equipment and trade samples.

Onward supply relief (OSR)

UK VAT-registered traders can claim VAT relief for goods imported into the UK from outside the EU if goods are being moved through the EU to another EU country. Read more about OSR and Onward Supply Relief.

To apply for TA, CSDR or OSR, use the correct six-digit Customs Procedure Code (CPC) on your export paperwork. CPCs can be found in the Tariff.