Inward Processing (previously known as Inward Processing Relief or IPR) allows for the relief from customs duty and import VAT on the importation of non-EU goods that are processed* and then exported outside the EU.

What does inward processing relief mean?

Inward Processing Relief (IPR) is a customs regime which allows companies to import goods to the UK for processing. The “finished” goods must be disposed of in an approved manner, e.g. by re-export or by deposit in a customs warehouse.

How does inward processing work?

Inward processing means that non-Union goods are imported in order to be used in the customs territory of the Union in one or more processing operations, for instance, for the purposes of manufacturing or repair. When imported, such goods are not subject to: Import duty.