SPE16720 - Completion of Authorised Use and discharging liability: Authorised Use relief and Inward Processing (IP)

Note: This manual is under review following Brexit and is likely to be withdrawn.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 entered to IP can be declared to free circulation at the Authorised Use rate.

However, goods originally entered to Authorised Use relief are not eligible for diversion to IP.

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.