If you use inward processing when your goods are in the UK there are several things you can do with your goods whilst they are being processed, these include:
- using identical goods in place of goods imported to inward processing
- aircraft construction and repair
- temporarily exporting your goods for further processing
Find out about moving processed or repaired goods into free circulation or re-exporting them after your goods have been processed or repaired.
Using equivalence
You can use ‘equivalent’ or identical free circulation goods instead of goods imported to custom procedures. You can hold these 2 types of goods together without having to recognise which ones have been entered to a procedure. This process is called equivalence.
You can find out more information about equivalence.
You cannot use identical goods that are subject to Anti-Dumping Duty.
Aircraft construction and repair
If you’re involved in the construction or repair of aircraft or in the manufacture of aircraft parts, satellites and ground stations equipment, there are simplified procedures that will assist you.
Once your goods are processed or repaired you can move your goods without the need for a customs declaration.
Importing your goods
If you export products to an EU business that you’re going to process or repair that are made from equivalent goods in free circulation, and then you import the goods for inward processing, you’ll need to submit an information sheet.
Temporarily export your goods for processing or repair
When you are authorised for inward processing you will notify us of the length of time your goods will need for processing or repair.
You can temporarily export your goods outside the UK for further processing. The time the goods spend outside the UK counts towards the total time they can stay in the procedure.
If you need to temporarily export inward processing goods outside the UK for further process and return, this must be done under a full outward processing authorisation.
If you need to temporarily move inward processing goods from Great Britain to Northern Ireland for further process and return outside of Great Britain customs formalities, you must first get additional approval from your inward processing supervising office.
Importing goods for repair or alteration under a Free Trade Agreement (FTA)
Subject to the conditions outlined in the FTA you can import goods for repair or alteration without Customs Duty being applicable irrespective of origin. This is provided the goods are already in free circulation within the contracting parties territory.
Normal import VAT rules apply.
Please check the conditions of the respective FTAs:
To enable goods to be imported for repair or alteration under an FTA, the following inward processing customs procedure codes are available:
- 51 00 001 to import under inward processing authorisation by declaration
- 51 00 003 to import under inward processing (VAT only) authorisation by declaration
- 51 00 000 to import under full inward processing authorisation
- 51 00 A04 to import under full inward processing (VAT only) authorisation
- 31 51 000 to re-export goods originally imported under inward processing authorisation by declaration or a full inward processing authorisation
- 31 51 A52 to re-export goods previously imported under either inward processing (VAT only) authorisation by declaration or a full inward processing (VAT only) authorisation
Processing goods in a customs warehouse
You can process or repair goods in your warehouse but the warehousekeeper will need to get an authorisation for inward processing. This will let them declare your goods into inward processing and return them after processing.
If you use inward processing when your goods are in the UK there are several things you can do with your goods whilst they are being processed, these include:
- using identical goods in place of goods imported to inward processing
- aircraft construction and repair
- temporarily exporting your goods for further processing
Find out about moving processed or repaired goods into free circulation or re-exporting them after your goods have been processed or repaired.
Using equivalence
You can use ‘equivalent’ or identical free circulation goods instead of goods imported to custom procedures. You can hold these 2 types of goods together without having to recognise which ones have been entered to a procedure. This process is called equivalence.
You can find out more information about equivalence.
You cannot use identical goods that are subject to Anti-Dumping Duty.
Aircraft construction and repair
If you’re involved in the construction or repair of aircraft or in the manufacture of aircraft parts, satellites and ground stations equipment, there are simplified procedures that will assist you.
Once your goods are processed or repaired you can move your goods without the need for a customs declaration.
Importing your goods
If you export products to an EU business that you’re going to process or repair that are made from equivalent goods in free circulation, and then you import the goods for inward processing, you’ll need to submit an information sheet.
Temporarily export your goods for processing or repair
When you are authorised for inward processing you will notify us of the length of time your goods will need for processing or repair.
You can temporarily export your goods outside the UK for further processing. The time the goods spend outside the UK counts towards the total time they can stay in the procedure.
If you need to temporarily export inward processing goods outside the UK for further process and return, this must be done under a full outward processing authorisation.
If you need to temporarily move inward processing goods from Great Britain to Northern Ireland for further process and return outside of Great Britain customs formalities, you must first get additional approval from your inward processing supervising office.
Importing goods for repair or alteration under a Free Trade Agreement (FTA)
Subject to the conditions outlined in the FTA you can import goods for repair or alteration without Customs Duty being applicable irrespective of origin. This is provided the goods are already in free circulation within the contracting parties territory.
Normal import VAT rules apply.
Please check the conditions of the respective FTAs:
To enable goods to be imported for repair or alteration under an FTA, the following inward processing customs procedure codes are available:
- 51 00 001 to import under inward processing authorisation by declaration
- 51 00 003 to import under inward processing (VAT only) authorisation by declaration
- 51 00 000 to import under full inward processing authorisation
- 51 00 A04 to import under full inward processing (VAT only) authorisation
- 31 51 000 to re-export goods originally imported under inward processing authorisation by declaration or a full inward processing authorisation
- 31 51 A52 to re-export goods previously imported under either inward processing (VAT only) authorisation by declaration or a full inward processing (VAT only) authorisation
Processing goods in a customs warehouse
You can process or repair goods in your warehouse but the warehousekeeper will need to get an authorisation for inward processing. This will let them declare your goods into inward processing and return them after processing.
