Apply for Inward Processing Relief on customs duties (SP3)

Use the online service or postal form SP3 to apply for Inward Processing Relief on customs duties under Union Customs Code (UCC) procedures.


Apply online (sign in using Government Gateway)

Apply using the postal form (SP3)


Apply for Inward Processing Relief under UCC procedures using the online form service or postal form.

You can either:

  • use the online service
  • fill in the form on-screen, print it off and post it to HMRC

To apply online you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply.

If you use the online service, you’ll get a reference number that you can use to track the progress of your form.

You’ll need:

  • your Economic Operator Registration and Identification (EORI) number (this begins with 2 letters and is followed by 12 to 15 numbers)
  • details of any sub-contractors you use, including their name, address and EORI number
  • your current authorisation number (if you’re amending or renewing an existing authorisation)
  • details of where your records and accounts are held
  • details of the goods to be placed under the customs procedure, including:
    • method of receipt
    • Combined Nomenclature (CN) code
    • trade or technical description
    • quantity
    • value
  • details of processed products, including:
    • CN code
    • any secondary processed products resulting from the operations
    • estimated rate of yield
  • details of processing operations
  • the address of your suggested customs office
  • the intended means of identification
  • the estimated period for discharge
  • how you will dispose of the goods
  • details of who you intend to transfer your rights and obligations to (if you intend to transfer your rights and obligations)

If you use the online service

You can submit any supporting documents you need to provide by either attaching it online, or sending it by post. If you submit online, the documents should be no more than 5MB in PDF or JPEG format.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start the postal form

If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Notice 3001: special procedures for the UCC - annex D
This notice explains the legal basis and generic requirements of the customs special procedures under the UCC.

Published 13 January 2016
Last updated 6 April 2017 + show all updates
  1. Online form has been updated to allow supporting documents to be attached.
  2. The postal form (SP3) has been updated.
  3. An online forms service is now available.
  4. First published.