The Customs procedure under which certain goods can be brought into the country, relieved from payment of import duties and taxes, on the basis that such goods are intended for manufacturing, processing or repair and subsequent exportation.

See also : OPR

Latest News

...

Coming soon: French import VAT change for GB & non-EU businesses

Non-EU (including GB) businesses are about to see a significant VAT change for their French imports…

...

DAERA NI Update - New seal check procedure at Heysham port

Due to ongoing construction work at Heysham Port, the process for vehicles requiring a seal check…

...

HMRC Update - CDS System Maintenance Sat 27th - Sun 28th Sept 2025

Due to scheduled maintenance on the Customs Declaration Service (CDS), the CDS service will be…

...

Everything hauliers need to know about EU ENS ICS2

Additional upcoming data requirements will be needed for EU or NI (XI) ENS to strengthen security…

...

An EU or XI EORI number is now mandatory for GB haulier EU imports

With the transition from ICS1 to ICS2 just around the corner, big changes are on the horizon for GB…

...

Complete guide to ELO (the new French customs requirement)

UPDATE 01/08/2025 - We have been informed by HMRC that French customs will be postponing the…