Inward Processing

Transferring Inward Processing goods

You can move goods entered into IP between IP authorisation holders, as long as the authorisation holder receiving the goods has approval to do so.

Your records must identify the location of the goods at all times. If you transfer your rights and obligations (TORO), this does not discharge your liability. You must get approval from your HMRC authorising office before you use TORO.

Read Notice 3001 for more information on the movement of goods.