HMRC – new guidance notes on customs procedures, customs duties and import VAT

Pay less or no duty on goods you store, process, repair or temporarily use: on how to apply for customs special procedures;
Using outward processing to process or repair your goods: on calculating duty payments (including ‘rate of yield’), covering exports and re-imports of goods;
Apply to pay less duty on goods you import for specific uses: covering applications for end-use relief to reduce payments when goods are imported for a specific use.
Apply to pay less duty on goods you export to process or repair: on applying for authorisation to use outward processing, including where the exported goods are reimported back into the UK;
Check if you can get import duty relief on goods using temporary admission: on claiming relief from import duty for goods temporarily imported into the UK or EU.

Customs