15 October 2020 
Andrea Marshall, Tax Specialist
***Update 15/10/20 - HMRC have added online forms to these guides****
Apply to delay or pay less duty on goods you import to process or repair
Apply to pay less duty on goods you export to process or repair
Apply to pay less duty on goods you import for specific uses
Apply to import goods temporarily to the UK or EU
HMRC have issued the following Guidance notes:
Pay less or no duty on goods you store, process, repair or temporarily use - the Temporary Admission guidance is probably most relevant to the HE sector. Goods can be used in the UK or EU for 2 years or more beforre re-exporting them. This guidance provides details of the goods where Temporary Admission duty relief can be used.
Apply to pay less duty on goods you export to process or repair - this sets out who can apply, what goods you cannot get relief on
Using outward processing to process or repair your goods - This sets out how to to get the relief. You’ll pay duty on charges made for repair or replacement, plus any inward shipping and insurance costs you pay for the return of the goods. VAT is charged on the repair costs, plus outward and inward freight charges, plus duty, but excluding insurance charges.
Apply to pay less duty on goods you import for specific uses - this set out if you are eligible for end-use relief when goods are imported for repair, maintenance or processing
Get an economic code to apply for inward processing - When applying for inward processing, you’ll need to insert one or more of the codes set-out in this Guidance
Request an economic test for an inward or outward processing authorisation - If goods are entered under an inward or outward processing authorisation, they may need an economic test to check that the authorisation does not effect other UK and EU businesses negatively.
Claim repayment or remission of charges on rejected imports (C&E1179)- this sets out how to get repayment of customs charges on goods which do not meet the conditions of their contract, are defective or are damaged before customs clearance
