SPE13045 - Inward Processing - conditions and requirements: IP and End-Use/Authorised Use relief

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

Goods cannot be entered to IP at an End-Use/Authorised Use rate of duty nor can End-Use/Authorised Use goods be placed under IP.

Moving End-Use/Authorised Use goods to IP is not normally permitted as End-Use goods are in free circulation. However, End-Use/Authorised Use goods can be used in the manufacture or repair of goods held under IP provided the nature of the process/repair constitutes an eligible disposal for end use (for example, fitment of an aircraft part). In such cases use of end use goods is allowed as they are equivalent to free circulation goods being used for the same purpose. In order to have entered the goods to end use /Authorised Use themselves or to have received the end use goods from another end use authorisation holder, the IP authorisation holder must also hold an end use authorisation.

(NI ONLY) Commission Delegated Regulation (EU) 2015/2446, Article 73

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