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HMRC internal manual

Customs Special Procedures Manual

Production accessories: authorisation

If catalysts are to be used to assist processing of free circulation goods, details of these production accessories should be included in boxes 7 & 9 of the IP application form SP3 to enable the authorising office to identify the free circulation goods to be processed and the intended destination of the processed products. The application and authorisation letter must clearly show the proportion of catalyst deemed to be present in all the processed products.

Notice 3001/2015 Annex D Section 4.3