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.

Use of the CSPs listed below requires the importer to have prior authorisation and, in most cases, to have a comprehensive guarantee. There are links to the application process in the guidance below, details regarding customs guarantees is available here:

https://www.gov.uk/guidance/import-and-export-customs-comprehensive-guarantees-ccgs

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