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HMRC internal manual

Customs Special Procedures Manual

Inward Processing - conditions and requirements: IP and End-Use relief

Goods cannot be entered to IP at an End-Use rate of duty nor can End-Use goods be placed under IP.

Moving End-Use goods to IP is not normally permitted as End-Use goods are in free circulation. However, End-Use goods can be used in the manufacture or repair of goods held under IP provided the nature of the process/repair constitutes an eligible disposal for end use (for example, fitment of an aircraft part). In such cases use of end use goods is allowed as they are equivalent to free circulation goods being used for the same purpose. In order to have entered the goods to end use themselves or to have received the end use goods from another end use authorisation holder, the IP authorisation holder must also hold an end use authorisation.

Commission Delegated Regulation (EU) 2015/2446, Article 73