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Customs Special Procedures focusing on Inward Processing (IP) and Outward Processing (OP)

This is a BCC Accredited Course and marks go towards the Foundation in International Trade.

Course duration: Full day course with BCC Assessment

The purpose of the course:
Learn how to complete the Application Forms for Customs Special Procedures, including the new PFS1 form. We shall look at the roles of processing in order to identify if you could trade more competitively. Processing can be anything from repacking or sorting goods to the most complicated manufacturing. With Inward Processing Authorisation (IP) you could benefit from duty and import VAT being suspended on imports, which are to be processed in the U.K. before being put to an eligible disposal. Relief can be obtained from customs duty and import VAT.  Alternatively goods can be diverted to free circulation, at the rate of IP goods imported or processed products. With Outward Processing we shall explain how you are allowed to claim relief from customs duty on goods which have been exported for process, as long as you can show that the exported goods were used to produce, or are incorporated into, the products you are importing. Before you can claim duty relief under OP, you must be authorised to use these arrangements. OP does not extend to excise duties but you may be able to pay VAT on a reduced value for goods that you have previously exported if you can satisfy the conditions for this. We shall also discuss other Customs Special Procedures, including Customs Warehouse, End Use, Temporary Admission. We shall cover an overview of other Customs Regimes, including RGR, ATA Carnet, CFSP, EIDR, Temporary Storage, AEO etc.

Benefits for your organisation:
  • Understand how the Customs Special Procedures can benefit your organisation:
  • IP provides relief to promote exports from the U.K. and assist home processors to compete on an equal footing in the world market.  Learn about the system for infrequent use (known as Authorisation by Declaration), together with how to apply to fully Authorised for frequent users.   
  • OP provides duty relief on imports of goods which have been produced from previously exported home market goods. It allows businesses to take advantage of cheaper labour costs outside the home market, while encouraging the use of home market produced raw materials to manufacture the finished products.  
  • Customs Warehouse is a storage regime; CW goods are in suspension (i.e. import customs duties and import VAT are suspended). You must be authorised to run a Customs Warehouse as a warehouse-keeper. You can also store goods in a Customs Warehouse as a depositor.
  • End-use provides duty relief on imported goods in order to promote certain home market industries and trades by providing favourable rates of duty on certain goods imported from outside the home market, provided the imported goods are put to the prescribed use.
  • Temporary Admission allows for certain goods for certain purposes to be to be imported temporarily. TA goods are in suspension (i.e. import customs duties and import VAT are suspended). TA goods are re-exported to a third country within a specific period, but there are some exceptions.
Who is this course for?
Those personnel who are responsible for procedures and record keeping, as well as those operating RMA departments and services. Businesses using Customs Special Procedures will be audited by HMRC, it is therefore vital that procedures are fully understood and a full audit trail maintained and evidenced.

Topics Covered:
  • Customs Special Procedures: IP, OP, CW, EU, TA
  • Suspension of and Relief from Customs Duty, Import VAT
  • IP Authorisation by Declaration, IP 'Full' Authorisation
  • Eligible disposal & Rate of Yield & MCP/SCP
  • Equivalence, Prior Export Equivalence Economic Codes ,  Usual Forms of Handling
  • Standard Exchange System
  • Other Customs Regimes: RGR, ATA Carnet, CFSP, EIDR, Temporary Storage, AEO
  • Import and Export Customs Declarations
  • Customs Declaration Service (CDS)

By the end of the course, delegates will be able to:
  • Take control of their imports and exports, to know when Customs Special Procedures will be of benefit. 
  • Keep spreadsheets and records of shipments under Customs Special Procedures to ensure you will pass Customs Compliance Audits.
  • Be more aware of the changes on the horizon during the year ahead.
British Chambers of Commerce Accredited Course:

At the end of the course there will be a short assessment paper to complete which results in a BCC Certificate with a Pass or Merit achievement worth 1 credit. Achieve 6 credits to receive the BCC Foundation Award in International Trade.  Learn More

Visit the Trade Expert event page to see current course dates