Special procedure: inward processing

Inward processing allows private individuals and traders to suspend customs duty and import VAT on goods that they import from outside the UK.

• Rules and processes

  Information on rules and processes.

• Using inward processing

  Information on using inward processing.

• Processing

  Information on processing in relation to inward processing.

• Repair

  Information on repair in relation to inward processing.

• Authorisation

  Information on authorisation.

• Conditions for granting an inward processing Authorisation

  Information on conditions for granting an inward processing authorisation.

• Types of inward processing Authorisations

  Information on the types of inward processing authorisations.

• What importers should consider when choosing the authorisation type

  Information on what importers should consider when choosing the authorisation type.

• How to apply for inward processing

  Information on how to apply for inward processing.

• How importers know if their inward processing authorisation is approved

  Information on how importers know if their inward processing authorisation is approved.

• Transferring an authorisation to another legal entity

  Information on transferring an authorisation to another legal entity.

• When a customs guarantee is needed

  Information on when a customs guarantee is needed.

• Inward processing Authorisations for importers not established in the UK for non-commercial imports

  Information on inward processing authorisations for importers not established in the UK for non-commercial imports.

• Involvement of authorisation holder from import to re-export

  Information on involvement of authorisation holder from import to re-export.

• What happens if an inward processing authorisation holder does not comply with their conditions of approval

  Information on what happens if an inward processing authorisation holder does not comply with their conditions for approval.

• Revocation/Amendment of an inward processing authorisation

  Information on revocation and amendment of an inward processing authorisation.

• How to operate inward processing with other special procedures

  Information on how to operate inward processing with other special procedures.

• Customs import declaration and inward processing

  Information on customs import declaration and inward processing.

• Importing goods to inward processing using the customs import declaration

  Information on importing goods to inward processing using the customs import declaration.

• Amending or withdrawal of customs import declaration

  Information on amending or withdrawing of customs import declaration.

• Conditions and requirements on economic conditions/Test

  Information on conditions and requirements on economic conditions and test.

• Entering goods to inward processing

  Information on entering goods to inward processing.

• Processing operations

  Information on processing operations.

• Rate of Yield (RoY)

  Information on Rate of Yield.

• Discharge of inward processing and the methods of disposal

  Information on the discharge of inward processing and the methods of disposal.

• Various ways to discharge inward processing

  Information on various ways to discharge inward processing.

• Transfer of Rights and Obligations (TORO)

  Information on Transfer of Rights and Obligations.

• Types of Transfer of Rights and Obligations

  Information on the types of Transfer of Rights and Obligations.

• What happens when an approval holder does not discharge inward processing goods

  Information on what happens when an approval holder does not discharge inward processing goods.

• Discharge to free circulation

  Information on discharge to free circulation

• General release to free circulation

  Information on general release to free circulation.

• How duty is calculated for free circulation goods

  Information on how duty is calculated for free circulation goods.

• When duty liability can be reduced

  Information on when duty liability can be reduced.

• How import VAT is calculated for Free Circulation goods

  Information on how import VAT is calculated for Free Circulation goods.

• How to delcare inward processing goods to another customs procedure

  Information on how to declare inward processing goods to another customs procedure.

• How to discharge inward processing goods at an Authorised/End Use rate of duty

  Information on how to discharge inward processing goods at an Authorised/End Use rate of duty.

• How to discharge inward processing licensable goods

  Information on how to discharge inward processing licensable goods.

• Simplifed disposal method

  Information on simplified disposal method.

• Discharge of inward processing

  Information on the discharge of inward processing.

• Types of Bills of Discharge

  Information on the types of Bills of Discharge.

• Aggregation of declarations and its effect on Period of Discharge and due date of Bill of Discharge 1

  Information on the aggregation of declaration and its effect on Period of Discharge and due date of Bill of Discharge 1.

• What happens if an importer fails to submit Bill of Discharge

  Information on what happens if an importer fails to submit Bill of Discharge.

• VAT only inward processing

  Information on VAT only inward processing.

• Equivalence

  Information on equivalence.

• Using goods at a more advanced stage of processing than the imported goods

  Information on using goods at a more advanced stage of processing than the imported goods.

• Customs status of equivalent goods

  Information on customs status of equivalent goods.

• Prior Export Equivalence (PEE)

  Information on Prior Export Equivalence.

• Prior Export Equivalence and Preference

  Information on prior export equivalence and preference.

• The time limits for importing replacement goods under Prior Export Equivalence and Preference

  Information on the time limits for importing replacement goods under Prior Export Equivalence and Preference.

• Goods imported for repair

  Information on goods imported for repair.

• Equivalent goods imported under warranty or guarantee

  Information on equivalent goods imported under warranty or guarantee.

• Production accessories and Catalysts

  Information on Production accessories and Catalysts.

• Continental shelf general information

  Information on continental shelf general information.

• Useful Links for Inward Processing

  Information on useful links for inward processing.

• Inward processing GOV.UK

  Information on inward processing on GOV.UK.

• Legal basis for inward processing

  Information on legal basis for inward processing.