SPE13445 - Production accessories: disposal of goods produced

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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 UK 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.

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