Inward processing

You can use inward processing to get relief from Customs Duty and import VAT on goods that are imported from outside the EU to be processed, and then exported outside the EU, or released for free circulation in the EU.

Further information is available in the following guides on GOV.UK - 

• Apply to delay or pay less duty on goods you import to process or repair
• Using inward processing to process or repair your goods
• Request an economic test for an inward or outward processing authorisation
• Get an economic code to apply for inward processing
• Moving processed or repaired goods into free circulation or re-exporting them
• Transferring your rights and obligations to someone else
• Using similar goods to replace customs special procedure goods