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HMRC internal manual

Customs Special Procedures Manual

Production accessories: non-eligible goods

Certain goods that may not be found in the product they have been used to produce are not entitled to relief.

Further information on which goods cannot be considered production accessories can be found in Notice 3001/2015, Annex D.

Council Regulation (EU) 952/2013, Article 5 (37)(e); Commission Delegated Regulation (EU) 2015/2446, Article 240 (2**); Notice 3001/2015, Annex D, Section 4.5