SPE13010 - Inward Processing - conditions and requirements: economic codes and economic tests
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
Economic conditions
The economic conditions for IP shall be examined only in certain cases.
(NI ONLY) Council Regulation (EU) 952/2013, Article 211; Commission Delegated Regulation (EU) 2015/2446, Article 166 (1); Commission Implementing Regulation (EU) 2015/2447, Article 259
https://www.gov.uk/guidance/apply-to-delay-or-pay-less-duty-on-goods-you-import-to-process-or-repair
Economic tests
Under the UCC any economic tests will be undertaken at Union level, not in or by the Member State where the application is made. Where an examination of the economic conditions are necessary, the competent customs authority responsible for taking the decision on the application for an authorisation shall transmit the file to the Commission without delay requesting such examination.
(NI ONLY)Council Regulation (EU) 952/2013, Article 211 (6); Commission Implementing Regulation (EU) 2015/2447, Article 259 (1)
Economic codes
A table of processes and their corresponding economic codes for cases in which the economic conditions are deemed to be fulfilled for IP is included in the following legislation:
(NI ONLY) Council Regulation (EU) 952/2013, Article 211.5; Commission Delegated Regulation (EU) 2015/2446, Article 167; Commission Implementing Regulation (EU) 2015/2447, Title l, General Provisions, Annex A, (6/2);
For GB: https://www.gov.uk/guidance/get-an-economic-code-to-apply-for-inward-processing
For GB: The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979