HMRC's National Import Reliefs Unit (NIRU)

Authorisation by Declaration Inward Processing

Inward Processing (IP) is a procedure which promotes processing by suspending the payment of duty at the time of import.

Duty can be suspended when goods are imported into the UK for processing or repair and are then re- exported outside the EU.

Traders who do not regularly import goods for process or repair, may not need a prior authorisation to bring the goods into the UK. Imports to the procedure can be made by the acceptance of the Import Entry. The acceptance by HMRC of the import entry is considered as the granting of the authorisation to use IP.

How Does IP using a Simplified Authorisation work?

  1. The importer declares the goods at import using the appropriate Customs Procedure Code (CPC) – the most common CPCs are CPC51 00 001 and 51 00 003.
  2. The importer is responsible for accounting for the import. Goods must be re-exported using CPC 3151000.
  3. After the time allowed (normally six months) for the processing / repair to be completed, the goods should be accounted for by sending a Bill of Discharge (also known as a Return) (BOD3) to NIRU showing proof that the goods have been correctly re-exported. The Bill of Discharge must give the Export Entry details including the EPU, Entry Number and date. This information should be provided by the Agent who shipped the goods for you.

NIRU control of IP using a Simplified Authorisation

  • If you have not sent a Bill of Discharge to HMRC's National Import Reliefs Unit (NIRU) within 6 months of the date of import, you will receive a reminder letter.
  • If you have any questions about the goods imported, country of origin etc. you should contact the Agent who shipped the goods. NIRU do not hold this information. The Agent's name and reference number are shown on the reminder letter.
  • You can download the IP Bill of Discharge form BOD3 and send it to NIRU by post, fax or e-mail.
  • If NIRU do not receive the form within 6 months and 30 days of import, you will receive a demand for payment for all the monies owing.
  • If, exceptionally, you cannot complete the process or repair within 6 months, you should write to NIRU requesting an extension to the time limit. Your request should set out the exact reasons why an extension is needed.

Read guidance on IP in Notice 3001.