Updates: Special procedure: inward processing
2025
New section added.
New section added.
New section added.
New section added.
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.
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.
New section added.
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.
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.
New section added.
Discharge of inward processing
New section added.
New section added.
New section added.
What happens if an importer fails to submit Bill of Discharge
New section added.
New section added.
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.
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.
New section added.
Legal basis for inward processing
New section added.