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Why Temporary Exports and Imports Are Different
Temporary exports and imports are treated differently from permanent trade because the goods are:
- Intended to return to the UK after a defined activity such as repair, modification, or exhibition
- Not always subject to full VAT or duty, provided the correct relief is applied for in advance
- Subject to different customs rules depending on the country of destination, which means UK businesses must also consider local regulations abroad
Failure to apply for the correct relief can result in:
- Full import duty and VAT being charged unnecessarily
- Delays at customs while clearance issues are resolved
- Audits and penalties from HMRC if documentation is missing or incorrect
In short, temporary movements demand the same level of planning and compliance as permanent imports or exports, if not more.
HMRC Reliefs for Temporary Exports and Imports
HMRC has put in place three main reliefs designed for temporary movements. Each requires an application before goods are booked for loading. Once the application is approved, HMRC issues a reference code, which must be included in the customs entry to qualify for relief.
Outward Processing Relief (OPR)
- Purpose: Allows businesses to temporarily export goods for repair or processing abroad, then re-import them into the UK
- Benefit: Provides full or partial relief from import duties when the goods are re-imported
- Example: A UK manufacturer sends industrial machinery to the EU for specialised repair and later re-imports it
- Requirement: UK businesses must apply for OPR before the goods leave the UK. HMRC issues a reference code to include in the export entry
Inward Processing Relief (IPR)
- Purpose: Enables goods to be imported into the UK for repair, alteration, or processing without paying duty or VAT at the border
- Benefit: Reduces upfront costs, particularly for industries handling high-value goods
- Example: EU-made components are brought to the UK for modification, then shipped back
- Requirement: An application must be completed in advance, with the HMRC-issued reference code included in the import entry
Returned Goods Relief (RGR)
- Purpose: Allows goods that were temporarily exported for exhibitions, trade fairs, sporting events, or performances to return to the UK without paying duty
- Limitation: Cannot be used if the goods have been repaired or altered abroad
- Example: Exhibition stands or sporting equipment shipped to the EU for a temporary event, then returned
- Additional Note: RGR cannot be used if goods have been moved under an ATA Carnet
Conditions for Relief
To qualify for OPR, IPR or RGR, UK businesses must meet specific HMRC conditions:
- Be financially solvent
- Maintain comprehensive records of all stock movements
- Retain copies of HMRC applications, approvals, and shipment documents for auditing purposes
HMRC has the authority to audit any business using these schemes. Businesses should therefore ensure robust record-keeping and internal controls.
International Considerations
A crucial point often overlooked is that these UK reliefs only apply to Great Britain’s import duties. Other countries, including EU member states, have their own rules and customs relief systems.
This means:
- UK businesses must ensure their EU customer or consignee applies for local relief in the destination country
- Customs obligations differ by territory, so companies should not assume that UK reliefs automatically apply abroad
- Failure to meet EU requirements could result in duty or VAT being applied in the destination country, even if UK reliefs are in place
Practical Steps for UK Businesses
To avoid problems when moving goods temporarily, UK businesses should follow these best practices:
- Apply for the correct relief. Choosing the wrong relief can delay shipments and result in unexpected duty or VAT charges
- Allow sufficient time. HMRC applications must be approved before collection or loading. Each approved relief generates a reference code, which is mandatory in customs entries
- Communicate with transport companies and customs agents. Make it clear that the goods are for temporary export or import. Agents need this information before organising transport or clearance
- Coordinate with consignees abroad. Ensure that the consignee has a customs agent in place, or is ready to sign the required forms provided by your transport company
- Maintain accurate records. Ensure all paperwork is complete and stored for potential HMRC audits
Business Risks of Non-Compliance
Failing to follow the correct process for temporary imports and exports can have serious consequences:
- Financial loss through unnecessary payment of duties and VAT
- Operational disruption caused by clearance delays
- Audit penalties if HMRC identifies gaps in compliance or poor record-keeping
- Customer dissatisfaction if goods fail to arrive on time for events, exhibitions, or critical repairs
Temporary shipments require as much attention to compliance as permanent imports and exports, making proactive planning essential.
How Speedy Freight Supports Temporary Exports and Imports
At Speedy Freight, we specialise in managing complex cross-border logistics, including temporary shipments under OPR, IPR and RGR. We work closely with UK businesses to ensure full compliance while maintaining efficiency.
Our services include:
- Advising on the correct HMRC relief for each shipment
- Coordinating with customs agents to ensure reference codes are applied correctly
- Managing time-critical deliveries for exhibitions, trade fairs, and urgent repairs
- Providing dedicated vehicles and tailored solutions for sensitive or high-value goods
- Offering 24/7 support across our national network of depots
By partnering with Speedy Freight, businesses can be confident that temporary exports and imports are handled correctly, compliant with HMRC requirements, and delivered on schedule.
Contact Speedy Freight today to discuss your temporary shipment needs. Our logistics specialists will guide you through customs relief applications and provide seamless cross-border solutions.
