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HMRC internal manual

Customs Special Procedures Manual

Miscellaneous: diversion of Inward Processing (IP) goods to End-use relief: retention of records following revocation or annulment

Any other IP movements to End-use relief whether or not duty is due will require an entry on Form C88 (SAD) (if the end-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 CN code
Box 33 The End-use CN code
Box 37 CPC 40 41 002 or 40 51 005 (for shipwork End-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 End-use authorisation number under which the goods are being transferred. IP drawback goods transferred from another trader should be invoiced inclusive of any End-use duty due

If an IP trader also has an EU market for goods, they process and those goods are eligible for End-use relief, the trader may apportion their entries between IP and End-use. This can be based on past, known or estimated destination of goods but should be regularly reviewed by the trader to account and adjust for any discrepancies between apportionment on entry and actual destination.

Note: End-use goods being in free circulation cannot be transferred to IP. However, End-use goods may be exported to discharge their End-use.