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Updates: Special procedure: inward processing

2025

30 April 2025 published amendments

Rules and processes

New section added.

Using inward processing

New section added.

Processing

New section added.

Repair

New section added.

Authorisation

New section added.

Conditions for granting an inward processing Authorisation

New section added.

Types of inward processing Authorisations

New section added.

What importers should consider when choosing the authorisation type

New section added.

How to apply for inward processing

New section added.

How importers know if their inward processing authorisation is approved

New section added.

Transferring an authorisation to another legal entity

New section added.

When a customs guarantee is needed

New section added.

Inward processing Authorisations for importers not established in the UK for non-commercial imports

New section added.

Involvement of authorisation holder from import to re-export

New section added.

What happens if an inward processing authorisation holder does not comply with their conditions of approval

New section added.

Revocation/Amendment of an inward processing authorisation

New section added.

How to operate inward processing with other special procedures

New section added.

Customs import declaration and inward processing

New section added.

Importing goods to inward processing using the customs import declaration

New section added.

Amending or withdrawal of customs import declaration

New section added.

Conditions and requirements on economic conditions/Test

New section added.

Entering goods to inward processing

New section added.

Processing operations

New section added.

Rate of Yield (RoY)

New section added.

Discharge of inward processing and the methods of disposal

New section added.

Various ways to discharge inward processing

New section added.

Transfer of Rights and Obligations (TORO)

New section added.

Types of Transfer of Rights and Obligations

New section added.

What happens when an approval holder does not discharge inward processing goods

New section added.

Discharge to free circulation

New section added.

General release to free circulation

New section added.

How duty is calculated for free circulation goods

New section added.

When duty liability can be reduced

New section added.

How import VAT is calculated for Free Circulation goods

New section added.

How to delcare inward processing goods to another customs procedure

New section added.

How to discharge inward processing goods at an Authorised/End Use rate of duty

New section added.

How to discharge inward processing licensable goods

New section added.

Simplifed disposal method

New section added.

Discharge of inward processing

New section added.

Types of Bills of Discharge

New section added.

Aggregation of declarations and its effect on Period of Discharge and due date of Bill of Discharge 1

New section added.

What happens if an importer fails to submit Bill of Discharge

New section added.

VAT only inward processing

New section added.

Equivalence

New section added.

Using goods at a more advanced stage of processing than the imported goods

New section added.

Customs status of equivalent goods

New section added.

Prior Export Equivalence (PEE)

New section added.

Prior Export Equivalence and Preference

New section added.

The time limits for importing replacement goods under Prior Export Equivalence and Preference

New section added.

Goods imported for repair

New section added.

Equivalent goods imported under warranty or guarantee

New section added.

Production accessories and Catalysts

New section added.

Continental shelf general information

New section added.

Useful Links for Inward Processing

New section added.

Inward processing GOV.UK

New section added.

Legal basis for inward processing

New section added.