If an import does not qualify for duty relief because it comes from a country with which there is no free trade agreement or economic partnership agreement or from a county which does not qualify for generalised scheme of preferences (see ¶77040) it may qualify for relief under one of the Customs Special Procedures.

Customs Special Procedures – introduction

HMRC’s Notice 3001 and its accompanying annexes (A–D) contain detailed guidance on the various Customs Special Procedures. The Notice sets out the general rules with detailed guidance for each procedure contained in an Annex.

Customs Special Procedures are made up of:

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