SPE16860 - Miscellaneous: diversion of Inward Processing (IP) goods to Authorised Use relief: retention of records following revocation or annulment
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
Note: This manual is under review and is likely to be withdrawn.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.
Any other IP movements to Authorised Use relief whether or not duty is due will require an entry on Form C88 (SAD) (if the Authorised Use trader receives the IP goods from another trader the IP trader should complete the C88). The Form C88 (SAD) should be completed with the following information:
Box 31 |
Description of the goods at the time of import to IP |
Box 40 |
enter the original IP entry number and Commodity Code |
Box 33 |
The Authorised Use Commodity Code |
Box 37 |
CPC 40 41 002 or 40 51 005 (for shipwork Authorised Use only), 40 41 3 or 40 51 006 |
Box 44 |
Document code C601 followed by the IP authorisation number under which the goods are held, Document code N990 and the Authorised Use authorisation number under which the goods are being transferred. IP drawback goods transferred from another trader should be invoiced inclusive of any Authorised Use duty due |
Note: Authorised Use goods being in free circulation cannot be transferred to IP. However, Authorised Use goods may be exported to discharge their Authorised Use.
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.