SPE13055 - Inward Processing - conditions and requirements: applications involving Excise products (tobacco or alcohol)
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
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:
Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979