SPE13435 - Production accessories: authorisation

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

If catalysts are to be used to assist processing of free circulation goods, details of these production accessories should be included in boxes 7 & 9 of the IP application form SP3 to enable the authorising office to identify the free circulation goods to be processed and the intended destination of the processed products. The application and authorisation letter must clearly show the proportion of catalyst deemed to be present in all the processed products.

https://www.gov.uk/guidance/apply-to-delay-or-pay-less-duty-on-goods-you-import-to-process-or-repair

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979