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HMRC internal manual

Customs Special Procedures Manual

Inward Processing - conditions and requirements: eligible goods

When an application for IP is received, officers must determine whether the goods require the Commission to perform an economic test (see SPE13010 ‘Economic tests’).

Applications must provide clear and concise details of all goods that result from the processing operations described in Box 9 that will be carried out on the goods identified in Box 7. This must include any Secondary Processed Products (SPPs), also known as ‘by-products’ of the processing operation and the rate of yield for each product.

If any of these details are not clear or have not been given, you will be unable to determine if the economic code quoted in Box 10 is correct. Applications under economic codes 05, 06, 07 or 09 must be supported by documentary evidence. If details are unclear or have not been provided the applicant will be advised that their application cannot be considered by the Commission until the necessary information has been received.

No authorisation will be approved by the Commission until the need for an economic test has been established.