How to apply for inward processing
Information on how to apply for inward processing.
Applications for full inward processing Authorisation must be made using form SP3[MS(CaG1] which is available via gov.uk Apply to delay or pay less duty on goods you import to process or repair - GOV.UK, submitted to HMRC online or by post.
The application must also include:
- a description of the goods or type of goods to be declared for the procedure
- the economic code under which the application is being made
- whether the goods require an economic test
- where required for the purpose of the economic condition, evidence to inform a consideration by HMRC of whether the essential interests of producers of goods in the United Kingdom would be adversely affected by the granting of the authorisation
- the address of any premises at which the goods are to be processed, used, or stored while declared to the procedure
- a list of any other customs approvals held by the applicant
- the goods to be processed and the end processed products that will be obtained from them including the expected rate of yield
- the time it will take to process the goods (known as the period of discharge)
- how the goods will be disposed of or discharged from IP
- how importers will record and evidence that the requirements of the IP procedure have been met information on any simplifications importers wish to apply for