Inward Processing

Other Inward Processing procedures

In some circumstances, you’ll have to follow different IP procedures.

IP for goods in customs warehouses

Complete form SP3 to apply to carry out your IP processing operations in a customs warehouse.

When carrying out IP operations in these premises, the goods remain physically in the customs warehouse but your records must show they’re under IP procedures.

IP for aircraft construction and repair

Special simplified IP procedures are available to businesses involved in aircraft construction and repair, or in manufacturing civil aircraft parts, satellites and ground-station equipment.

IP and tax-free shopping

Like all member states, the UK operates a system whereby goods sold by retailers for personal export outside the EU can be zero-rated for VAT. This is called the VAT Retail Export Scheme (RES).

Retailers who use RES can also apply for duty relief under IP for goods that were imported from a non-EU source before being sold for personal export back outside the EU. You can apply using form SP3.