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HMRC internal manual

Customs Special Procedures Manual

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

If an authorisation holder apportions entries between IP and End Use, the supervising office should use MSS to check the trader’s past end use and IP activity. If IP or end use has not previously been used, the trader should consider whether they could initially enter goods to customs warehousing and then remove them to IP or end use when the goods are needed for a non EU or EU order. If this will not be practical because of the nature of their processing operation or processed goods need to be made available at short notice, the trader should at least provide details on how they have arrived at their estimated requirements.

Any apportionment agreed must be included in the IP authorisation letter issued. This must be regularly reviewed by the supervising office against discharges to end use, to ensure that the apportionment accurately reflects the level of goods proper to IP and end use.

Council Regulation (EU) 952/2013, Article 86 (3); Commission Delegated Regulation (EU) 2015/2446, Article 73