Special procedure: inward processing

Involvement of authorisation holder from import to re-export

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

There are scenarios where a UK inward processing authorisation holder might not see the entire process through from import to re-export.

For example: UK IP authorisation holders may receive goods that are not in free circulation from another IP authorisation holder in the UK, in this case they will not have been responsible for the import, but a transfer must take place in these circumstances from one inward processing authorisation holder to another.

See Transfer of Right and obligation (TORO) section.

Goods may also be transferred to inward processing  authorisation holders from another customs procedure such as Customs Warehousing (CW).