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Home / De-Voil /Part V17 Customs duties /Division V17.2 HMRC Notices / 3001 Pay less or no duty on goods you store, repair, process or temporarily use
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3001 Pay less or no duty on goods you store, repair, process or temporarily use

Part V17 Customs duties

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

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