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HMRC internal manual

Customs Special Procedures Manual

Inward Processing - conditions and requirements: economic codes and economic tests

Economic conditions

The economic conditions for IP shall be examined only in certain cases.

Council Regulation (EU) 952/2013, Article 211; Commission Delegated Regulation (EU) 2015/2446, Article 166 (1); Commission Implementing Regulation (EU) 2015/2447, Article 259; Notice 3001/2015, Section 3.1

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.

Council Regulation (EU) 952/2013, Article 211 (6); Commission Implementing Regulation (EU) 2015/2447, Article 259 (1); Notice 3001/2015, Section 3.3

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:

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); Notice 3001/2015, Section 3.4