beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Customs Authorisation and Approval

Legal Framework for Customs authorisations and approvals: Processing

Legal Act Article Explanation/ Usage
Code A.255 Determining the Rate of Yield
Code A.256 Definition and scope of inward processing
    Condition for authorisation
Code A.257 Determining the period for discharge of the process
Code A.258 Rules allowing for temporary re-export for further processing
Code A.259 Definition and scope of outward processing
    Conditions for outward processing
Code A.260 Goods repaired free of charge
Code A.261 Rules governing the rules for the standard exchange system
Code A.262 Prior import of replacement products
DA A.161  Exemptions from applicants being required to be established in the EU for inward processing (IP) in exceptional circumstances
DA A.162 Competent office for non-EU applicants
DA A.167 Circumstances where economic conditions are deemed to be met for IP
DA A.168 Method for calculating customs duties and charges for IP goods subject to trade policy measures (such as Anti-Dumping Duty (ADD), countervailing)
DA A.170 Processed products are deemed to have been released for free circulation
DA A.171  Gives a derogation from article 22(3) of the Code, second sub-paragraph; decisions on processing applications must be completed within 30 days.  120 days for decisions are only allowed where applications involve more than one Member State (MS)
DA A.240 Authorisation shall specify:
    * The processed products to be obtained
    * Conditions for equivalence
    * Conditions for standard exchange system
    * Exclusions from inward processing
DA A.241 Indication of processing procedure on the customs declaration
DA A.242 Outward processing conditions for
    * Equivalence time restrictions
    * Guarantee requirements for prior imports
DA A.243 Conditions and use of OP for repair
IA A.324 Special means of disposal for discharge of inward processing
IA A.325 Products placed under or resulting from processing procedure are deemed to be in free circulation at the end of the period for discharge