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      <image:caption>Imported goods in a bonded warehouse can be stored with duty and import VAT on hold until they are sold in the UK or exported.</image:caption>
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      <image:caption>Goods must reach the bonded warehouse within 5 working days of customs clearance, and every movement is recorded from then on.</image:caption>
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      <image:caption>Goods in a private customs warehouse, held with import duty and VAT on hold until they are sold or exported.</image:caption>
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      <image:caption>Most relief schemes need HMRC approval before goods arrive, so planning ahead is where the savings start.</image:caption>
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      <image:caption>AEO pays back at the border, in your cash flow and with your buyers.</image:caption>
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      <image:caption>The cheapest savings often come from checking what you already import: the commodity code, the origin and the customs value.</image:caption>
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      <image:caption>Manufacturers, processors and repairers apply for Inward Processing Relief to suspend duty on the imported goods they work on.</image:caption>
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      <image:caption>HMRC tests your procedures on site, so the team on the floor matters as much as the paperwork.</image:caption>
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      <image:caption>Left: goods stored under Customs Warehousing. Right: goods processed under Inward Processing Relief.</image:caption>
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