Guidance

Using inward processing to process or repair your goods

Find out what you can do with your goods when they are being processed or repaired using inward processing.

If you use inward processing when your goods are in the UK there are several things you can do with your goods whilst they are being processed, these include:

  • using identical goods in place of goods imported to inward processing
  • aircraft construction and repair
  • temporarily exporting your goods for further processing

Find out about moving processed or repaired goods into free circulation or re-exporting them after your goods have been processed or repaired.

Using equivalence

You can use ‘equivalent’ or identical free circulation goods instead of goods imported to custom procedures. You can hold these 2 types of goods together without having to recognise which ones have been entered to a procedure. This process is called equivalence.

You can find out more information about equivalence.

You cannot use identical goods that are subject to Anti-Dumping Duty.

Aircraft construction and repair

If you’re involved in the construction or repair of aircraft or in the manufacture of aircraft parts, satellites and ground stations equipment, there are simplified procedures that will assist you.

Once your goods are processed or repaired you can move your goods without the need for a customs declaration.

Importing your goods

If you export products to an EU business that you’re going to process or repair that are made from equivalent goods in free circulation, and then you import the goods for inward processing, you’ll need to submit an information sheet.

Temporarily export your goods for processing or repair

When you are authorised for inward processing you will notify us of the length of time your goods will need for processing or repair.

You can temporarily export your goods outside the UK for further processing. The time the goods spend outside the UK counts towards the total time they can stay in the procedure.

Goods repaired or altered under Free Trade Agreements (FTA)

If you import goods for repair or alteration in the context of UK international trade arrangements, you must use the customs procedure code (CPC):

  • 51 00 000 to import
  • 31 51 000 to re-export
  • 51 00 003 for authorisation by declaration (AbD)

Processing goods in a customs warehouse

You can process or repair goods in your warehouse but the warehousekeeper will need to get an authorisation for inward processing. This will let them declare your goods into inward processing and return them after processing.

Published 20 January 2020
Last updated 17 March 2021 + show all updates
  1. Guidance about goods repaired or altered under Free Trade Agreements has been added.

  2. Guidance added about when you need to submit an information sheet when importing your goods.

  3. This page has been updated because the Brexit transition period has ended.

  4. First published.