The customs value (CIF) of the imported goods.
The applicable customs duty rate for your commodity code.
Percentage of processed goods that will be re-exported.
Inward Processing Relief: duty suspended on imported goods that are processed and re-exported
Reg. 07380272 · England & Wales · Est. 2010
Could duty relief reduce your import costs?
Assess your eligibility for Inward Processing, Outward Processing, and other HMRC duty relief schemes.
Standard Duty
£6,000.00
Relieved Duty
£1,200.00
Duty Saving
£4,800.00
Effective Rate
2.4%
You save £4,800.00 compared to paying full standard duty, reducing your effective duty rate from 12.0% to 2.4%.
- Goods must be processed within the UK
- Processed goods must be re-exported
- Authorisation from HMRC required
- Records of import, processing, and export must be maintained
Failure to comply with these conditions may result in full duty becoming payable retrospectively, plus interest and potential penalties.
Everything you need to know about customs duty relief in the UK
What is duty relief?
Duty relief schemes allow importers to reduce or eliminate customs duties on goods brought into the UK under specific circumstances. These reliefs are designed to support businesses that import goods for processing, temporary use, or specific end-uses. Each scheme has its own eligibility criteria and conditions set by HMRC, and prior authorisation is typically required before importing goods under any relief scheme.
What is Inward Processing Relief (IPR)?
Inward Processing Relief suspends customs duty on goods imported into the UK for processing, manufacturing, or repair before being re-exported. Duty is only payable on any portion of the goods that remains in the UK market. This relief is particularly beneficial for manufacturers who import raw materials, process them into finished goods, and then export the finished products. HMRC authorisation is required before goods can be imported under IPR.
What is Outward Processing Relief (OPR)?
Outward Processing Relief allows UK businesses to temporarily export goods abroad for processing, repair, or alteration, and then re-import them with duty payable only on the value added abroad rather than the full re-import value. This is ideal for businesses that send goods overseas for specialist processing or repair work. The original goods must have been in free circulation in the UK before export, and HMRC authorisation is required.
What is End-Use Relief?
End-Use Relief provides a reduced or zero rate of customs duty on goods imported for a specific approved purpose. Common examples include aircraft parts, ships' components, and goods used in certain industrial processes. The goods must be used exclusively for the stated end-use within a specified time limit. HMRC monitors compliance through record-keeping requirements and periodic inspections. If goods are diverted to a different use, full duty becomes payable.
What is Temporary Admission?
Temporary Admission provides full or partial relief from customs duty for goods temporarily imported into the UK. Goods must be re-exported in the same state (not processed or altered). Common uses include exhibition goods, professional equipment, and samples. Full relief applies for up to 24 months for most goods. If partial relief applies, duty accrues at 3% of the full duty amount per month, capped at the total full duty amount.
How do I apply for duty relief?
To use any duty relief scheme, you must apply to HMRC for authorisation before importing goods. Applications are made via the HMRC Customs Declaration Service. You will need to provide details of the goods, the intended relief scheme, estimated quantities and values, and how you will meet the conditions of the relief. Processing times vary but typically take 30 to 60 working days. A customs broker or freight forwarder can assist with the application process.
HMRC-Aligned: This calculator uses official UK customs duty relief rules for the 2025/26 period. Actual relief amounts depend on specific authorisation conditions and HMRC approval. For commercial imports, consult a licensed customs broker or trade specialist.
This calculator uses official rates and thresholds from:
Last verified: February 2026 · Tax year 2025/26. Results are indicative — consult a qualified accountant for personalised advice.
Reviewed by M. Samiuddin Quadri, ACCA — Chartered Certified Accountant at Gladstone & Co. · Updated for the 2025/26 tax year.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms