SPE13455 - Production accessories: catalyst residues

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If catalysts are used up during processing and lose their catalytic properties but residues that cannot be used further in that processing operation are left over, they should be identified in the authorisation as a Secondary Processed Product (SPP) (see SPE13030). Where such residues are retained within the UK, the rate of yield should be used to establish the amount of catalyst deemed to be present in those goods.

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