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HMRC internal manual

Customs Special Procedures Manual

Inward Processing - conditions and requirements: applications involving Excise products (tobacco or alcohol)

Applications to use IP may only be considered under a full authorisation (with or without an economic test) or an authorisation involving more than one Member State. In addition to IP requirements, conditions for Excise duty purposes concerning registration or licensing of the processors and or premises where processing will take place, must be satisfied before authorisation to use IP can be issued. The authorisation letter must include these requirements as appropriate.

For further details refer to the following guidance: