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).
The UK left the European Union on 31 January 2020 and left the Single European Market and the Customs Union on31 December 2020. Following the departure of GB from the EU Customs Union and Single Market, all goods leaving GB are true export and import shipments subject to customs declarations and the collection of customs duties and taxes at import and therefore all the processes in this section are relevant to all trade including trade between Great Britain and the 27 countries of the European Union. This topic demonstrates when and how duty reliefs can be claimed.
Northern Ireland has a Customs Union with the European Union while remaining a part of the United Kingdom.