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HMRC internal manual

Customs Special Procedures Manual

Production accessories: disposal of goods produced

Where the catalyst is used in the processing of IP goods, the processed products may be exported or placed with a view to being subsequently re-exported under the transit procedure, customs warehousing, IP, Temporary Admission relief.

If catalysts are used to process free circulation goods, the processed free circulation products must be exported from the EU to discharge the liability on the catalysts. Details of the free circulation goods to be processed and the products produced must also be identified in the authorisation letter.

Notice 3001/2015, Annex D Section 4.10