When you export goods outside the UK and EU for processing or repair and then re-import them, you can use outward processing to reduce your duty payments.
Further information is available in the following guides on GOV.UK -
- Apply to pay less duty on goods you export to process or repair
- Using outward processing to process or repair your goods
- Request an economic test for an inward or outward processing authorisation
- Transferring your rights and obligations to someone else
- Using similar goods to replace customs special procedure goods