SPE03080 - Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions - discharge of procedure and debt liability

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

In cases other than the transit procedure and without prejudice a special procedure shall be discharged when the goods placed under the procedure, or the processed products, are placed under a subsequent customs procedure, have been taken out of UK customs territory, or have been destroyed with no waste remaining, or are abandoned. The rules of discharge of special procedure are the same, however the discharge of special procedure is also possible by destruction of goods with no waste remaining.

When goods are held under a special procedure, the assignment of those goods to another customs procedure or to re-export needs not be made by the holder of the authorisation for the original procedure.

Where the discharge of the Inward Processing takes place by release for free circulation, import duty must be paid. Regarding the calculation of the amount of the import duty, the rate that has to be applied must be the rate that is valid on the date the customs debt is incurred. Where applicable, import duty rate includes anti-dumping, countervailing duty, and so on.

Where the calculation takes place for processed products, the customs value including the exchange rate and the other elements mentioned in this article are those that apply on the date on which the customs declaration was accepted for the goods which were placed under Inward Processing and processed.

For more information see the Special Procedures guidance Pay less or no duty on goods you store, repair, process or temporarily use.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979