Inward processing

You may use the inward processing procedure to obtain relief from Customs Duty and Value-Added Tax (VAT). In order to claim the relief, you must import goods from outside the European Union (EU) to be processed. You must release the finished product(s) for free circulation in the EU or re-export them outside the EU. A process can be anything from repacking or sorting goods to the most complicated manufacturing.

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

To find out more about inward processing, see Guidelines for traders.

How to apply for authorisation

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

Further information

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