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HMRC internal manual

Customs Special Procedures Manual

Production accessories: types of catalyst

Catalysts include:

  • chemical reaction accelerators, retarders or arresters
  • goods needed to protect products during or after their working, or
  • goods required to create the physical or chemical environment essential for the performance of certain processing operations.

Further information on which goods can be considered production accessories can be found in Notice 3001, Annex D.

If applications are made for other types of goods, you must be satisfied that none of those goods are contained in any of the products produced. If there are any doubts a sample should be taken for analysis.

Notice 3001/2015, Annex D Section 4.4