Special procedure: inward processing

Equivalent goods imported under warranty or guarantee

Information on equivalent goods imported under warranty or guarantee.

If UK goods are returned for repair under warranty or guarantee, inward processing does not necessarily have to be used just because goods will be re-exported from the UK. If the goods are eligible, trader will also have the option of using returned goods relief.

Although there is nothing wrong with using IP, the importer would for IP purposes:

• be required to keep records of what work is carried out on goods returned to them
• have a limited period that the goods can remain under IP
• need to provide returns for their IP entries
• must follow specific IP export procedures

Link to legislation

• Use of equivalent domestic goods/schedule/2/paragraph/23,
• Authorisation to use equivalent goods/regulation/45,
• Equivalent goods/regulation/46