Special procedure: inward processing

Customs status of equivalent goods

Information on customs status of equivalent goods.

Where equivalent free circulation goods are imported to inward processing, the equivalent goods become non-UK goods when the export declaration is accepted. 

Where goods are imported to IP before equivalent goods are exported, the IP goods become UK goods when they are released to free circulation. However, duty liability on the goods remains until equivalent UK goods have been exported. The equivalent goods become non-UK goods, when the export declaration is accepted.