Special procedure: inward processing

Various ways to discharge inward processing

Information on various ways to discharge inward processing.

An authorisation holder’s liability for suspended customs duties and import VAT is discharged when the goods entered to inward processing, or the Main and Secondary Processed Products:

• are re-exported outside the UK
• are released to free circulation with appropriate import duty and import VAT paid
• are declared to another customs procedure such as Customs Warehousing or to TA or other eligible method of disposal which discharges the IP
• have other simplified disposal method
• have the rights and obligations have been partially or fully transferred to another person who fulfils the conditions laid down for the procedure Transfer of Rights and Obligations (TORO)