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Inward processing enables imports of raw materials or semi-manufactured items to be processed for re-export within the UK, without the companies requiring to pay customs tax or VAT on the imported goods. There are two distinct ways; one permits suspension of the duty, while the other requires less or delayed payment.<\/span><\/p>\n [\/vc_column_text][vc_video link=”https:\/\/www.youtube.com\/watch?v=2qvmtiFYFEA” align=”center”][vc_column_text]<\/p>\n For businesses to be applying inward processing, they must obtain authorisation by the HMRC. Once you are authorised to employ inward processing to process or repair your goods, you may not have to pay Customs Duty or Import Value Added Tax (VAT) on items imported from outside the UK and subsequently re-exported from the UK.<\/span><\/p>\n If you retain your goods in the UK, you may pay less Customs Duty and import VAT if the duty rate on the processed items is less than the duty rate on the imported goods. You can also postpone paying excise duty on processed items, but you must pay the payment if you release the commodities into free circulation.<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”452″ img_size=”full”][vc_column_text]<\/p>\n Following is the criteria of eligibility for inward processing authorisation:\u00a0<\/span><\/p>\n If you are not an established business in the United Kingdom, you must be fully authorised for HMRC to consider inward processing for non-commercial imports.<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”453″ img_size=”full”][vc_column_text]<\/p>\n Following are some of the most critical elements that you must consider before submitting your application for inward processing:\u00a0<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”455,456,457,458,459,460,461,462,463,464″ img_size=”full”][vc_column_text]<\/p>\n There are four different kinds of authorisations available for inward processing:<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”465″ img_size=”full”][vc_column_text]<\/p>\n A full authorisation entitles you to the following:<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”466″ img_size=”full”][vc_column_text]<\/p>\n You may apply for authorisation after importing your goods, even if you have already shipped those items. HMRC will only authorise you if we have not previously granted you a retrospective authorisation in the preceding three years.<\/span><\/p>\n You’ll need to provide HMRC with records demonstrating the following:<\/span><\/p>\n Additionally, you must provide a letter explaining why you require this type of authorisation, as well as a list of imports you wish to include in the retrospective period. HMRC may grant a retrospective authorisation for a period of up to 12 months before the date of application. When items are sensitive, the maximum period is three months.<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”467″ img_size=”full”][vc_column_text]<\/p>\n You can apply for authorisation at the border in your customs declaration. You may do this up to three times per calendar year for each import of goods valued up to <\/span>\u00a3500,000<\/b>. However, you can NOT use authorisation by declaration if:<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”468″ img_size=”full”][vc_column_text]<\/p>\n If you work on your goods at many Northern Ireland and EU locations, you can obtain a single authorisation rather than one for each location.<\/span><\/p>\n [\/vc_column_text][vc_gallery interval=”3″ images=”469″ img_size=”full”][vc_column_text]<\/p>\n Apply to delay or pay less duty on goods you import to process or repair<\/a><\/p>\n Check if you\u2019re established in the UK for customs<\/a><\/p>\n Get an EORI number<\/a><\/p>\n
\nAuthorisation Requirement by HMRC<\/b><\/h3>\n
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\nInward processing authorisation: Application requirements<\/h3>\n
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\nSteps to consider before applying for inward processing<\/h3>\n
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\nTypes of Inward Processing Authorisations<\/h3>\n
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\nFull authorisation<\/h3>\n
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\nRetrospective authorisation<\/h3>\n
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\nAuthorisation by declaration<\/h3>\n
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\nAuthorisations covering Northern Ireland and the EU<\/h3>\n
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\nUseful Resources<\/h3>\n
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