Inward processing

You may use the inward processing procedure to obtain relief from Customs Duty and Value-Added Tax (VAT). In order to claim this relief you must:

  • import goods from outside the European Union (EU) to be processed. A process can be anything from repacking or sorting goods to the most complicated manufacturing.
  • release the finished product(s) for free circulation in the EU or re-export them outside the EU. 

The processing under customs control procedure was merged with the inward processing procedure with effect from 1 May 2016.

For more information about inward processing, please see Further guidance.

How to apply for authorisation

You should make your application for inward processing electronically using the Customs Decision System (CDS)

Application for inward processing by customs declaration

If you only make occasional imports to inward processing, you could use your import declaration as an application for inward processing. If you use this procedure, you must complete the supplementary inward processing declaration form and lodge it with your import declaration. If you make regular imports to inward processing, you should apply for an authorisation.

Further information

If you require further information, contact the Authorisations and Reliefs Unit.