Using inward processing

Information on using inward processing.

Individuals, business entities or partnerships, established in the UK, acting on their own behalf or representing a non-UK body. 

To use inward processing the importer does not need to be the owner of the goods, but they must be:

A natural person is any person resident in the UK.

A legal person is a business, for example, a partnership or a limited company, which has a permanent business establishment in the UK. 

A definition of ‘established in the United Kingdom’ can be found in Legislation.gov.uk.

The importer may name other processors in the UK (for example  UK sub-contractors) on their application for authorisation that will carry out the processing on their behalf. However, as the IP authorisation holder, they are responsible for paying any duty or other charges which become due on the imported or processed goods unless otherwise specified in a transfer of rights and obligations agreement

All importers involved in international trade are required to have an EORI number.

More information on EORI scheme and how to apply for an EORI can be found at Get an EORI number: Who needs an EORI - GOV.UK