Using inward processing to process or repair your goods
Find out what you can do with your goods when they are being processed or repaired using inward processing.
If you use inward processing when your goods are in the UK, there are things you can do with while they are being processed, including:
- using identical goods in place of goods imported to inward processing (equivalence)
- aircraft construction and repair
- temporarily exporting your goods for further processing
Find out about moving processed or repaired goods into free circulation or re-exporting them after your goods have been processed or repaired.
Using equivalence
You can use equivalent (identical) free circulation goods instead of goods imported to custom procedures. You can hold these 2 types of goods together without needing to recognise which ones have been entered to a procedure. This process is called equivalence.
You can find out more information about equivalence.
You cannot use identical goods that are subject to Anti-Dumping Duty.
Aircraft construction and repair
If you’re involved in the construction or repair of aircraft, or in the manufacture of aircraft parts, satellites and ground stations equipment, there are simplified procedures that will assist you.
Once your goods are processed or repaired, you can move your goods without the need for a customs declaration.
Importing your goods
If you export products that you’re going to process or repair to an EU business, and they are made from equivalent goods in free circulation, then you import the goods for inward processing, you need to submit an information sheet.
Temporarily export your goods for processing or repair
When you are authorised for inward processing, you will notify us of the length of time your goods will need for processing or repair.
You can temporarily export your goods outside the UK for further processing. The time the goods spend outside the UK counts towards the total time they can stay in the procedure.
If you need to temporarily export inward processing goods outside the UK for further process and return, this must be done under a full outward processing authorisation.
If you need to temporarily move inward processing goods from Great Britain to Northern Ireland for further process and return outside of Great Britain customs formalities, you must first get additional approval from your inward processing supervising office.
Importing goods for repair or alteration under a free trade agreement
Subject to the conditions outlined in the agreement, you can import goods for repair or alteration from the other free trade agreement territory without applying Customs Duty.
The origin of the goods does not impact this, provided the goods are already in free circulation within the territory they are being imported from.
Normal import VAT rules apply, subject to the inward processing procedure.
You must check the conditions of the respective free trade agreement:
- UK trade agreements with non-EU countries
- UK/EU and EAEC: Trade and Cooperation Agreement (TS No.8/2021)
If you’re using Customs Declaration Service system
For goods to be imported for repair or alteration under a free trade agreement, the following inward processing customs procedure codes are available.
Requested Procedure 5100
To import under full inward processing authorisation or inward processing authorisation by declaration use the appropriate Additional Procedure Code:
- F15
- F44
- 000
- 1IE
- 1PO
- 2CD
- 2CG
- 3HG
To import under full inward processing (VAT only) authorisation or inward processing (VAT only) authorisation by declaration use the Additional Procedure Code A04.
Requested Procedure 3151
To re-export goods originally imported under full inward processing or under inward processing authorisation by declaration use the appropriate appropriate Additional Procedure Code:
- F44
- F75
- 000
- 0GD
- 2CD
- 2CG
To re-export goods previously imported under inward processing (VAT only) authorisation by declaration use Additional Procedure Code A04.
Get more information
Find more information about:
Processing goods in a customs warehouse
To process or repair goods in your warehouse, the warehousekeeper will need to get an authorisation for inward processing. This will let them declare your goods into inward processing and return them after processing.
Last updated 30 September 2022 + show all updates
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Information about importing goods for repair or alteration under a free trade agreement using the Customs Declaration Service has been added.
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The section 'Importing goods for repair or alteration under a free trade agreement' has been updated.
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The sections ‘Temporarily export your goods for processing or repair’ and ‘Goods repaired or altered under Free Trade Agreements (FTA)’ have been updated.
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Guidance about goods repaired or altered under Free Trade Agreements has been added.
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Guidance added about when you need to submit an information sheet when importing your goods.
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This page has been updated because the Brexit transition period has ended.
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First published.