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.
In occasional cases non–UK established applicants can be authorised for inward processing if the customs authority consider it justified. The application is made on SP3 [SM1] form to HMRC.
The person carrying out the processing should hold the IP authorisation. However, where the goods are of a non-commercial nature, the authorisation holder can be the person outside the UK who sends the goods for processing provided that the goods are privately owned by that person.
IP authorisation by customs declaration cannot be used by non-UK established persons.