Commentary

V3.318 Special procedure—inward processing

Part V3 Supplies, acquisitions and imports

V3.318 Special procedure—inward processing

V3.318 Special procedure—inward processing

Inward processing relief, whereby goods entering the UK without being released for free circulation may be relieved from duty/VAT where they are subjected to processing operations and re-exported, or declared for a further procedure, is governed by T(CT)A 2018, Sch 2, Pt 4 and secondary legislation made thereunder1. 'Processing operations' comprise2:

  1.  

    (a)     repair

  2.  

    (b)     the use of the goods in production of other goods

  3.  

    (c)     the use of production accessories

  4.  

    (d)     destruction

  5.  

    (e)     any operation designed to secure compliance with requirements for release for free circulation in the UK, and

  6.  

    (f)     any operation designed to

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