Business tax – form

Import and export: apply for Inward Processing Relief (SP3)

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

Documents

Detail

Use the online form service or postal form to apply for Inward Processing Relief under UCC procedures.

You can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • fill in the form on-screen, print it off and post it to HM Revenue and Customs

If you use the online form, 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)

Before you start the postal form

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You’ll need to fill in the form fully before you can print it. You can’t 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
This notice explains the legal basis and generic requirements of the customs special procedures under the UCC.

Notice 221: Inward Processing Relief
This notice explains customs procedures with economic impact known as Inward Processing.