Import and export: apply for Inward Processing Relief (SP3)
- HM Revenue & Customs
- Part of:
- Import and export forms and International freight industry and businesses making customs declarations
- First published:
- 13 January 2016
- Last updated:
- 2 February 2017, see all updates
Use the online form service to apply for Inward Processing Relief on customs duties under Union Customs Code (UCC) procedures.
Ref: SP3 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_A/1.0/SP3&template=SP3.xdp
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.
- 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
- 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 - annex D
This notice explains the legal basis and generic requirements of the customs special procedures under the UCC.
Published: 13 January 2016
Updated: 2 February 2017
- The postal form (SP3) has been updated.
- An online forms service is now available.
- First published.