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, or legal person established in the UK, except where in the opinion of an HMRC officer it is appropriate to grant authorisation to a person established outside the UK, taking into consideration factors specified in Notices made under the Customs (Special Procedures and Outward Processing (EU Exit) Regulations 2018
- the person carrying out the processing or arranging for it to be carried out
- authorised by HMRC to use the procedure or be eligible to use IP with an authorisation by customs declaration
- holder of an Economic Operator Registration and Identification (EORI) number
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