Entering goods under IPR

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Entering goods under IPR
  • IPR entry procedure
  • Goods subject to a preference or other import licensing / restrictions
  • Postal imports
  • Apportioning
  • Equivalence

Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code - Customs Special Procedures - authorisation and other guidance notes in the Union Customs Code subtopic for more information on the current rules.

HMRC Notice 221 (LNB News 16/10/2007 74); De Voil Indirect Tax Service V3.334 and V17.136 (subscription sensitive); IPR01000

This guidance note should be read in conjunction with the following notes:

  • Inward Processing Relief (IPR) overview
  • IPR - transferring and disposing of goods
  • IPR - economic codes, requiring a guarantee, etc
  • IPR - guide to completing the forms
  • IPR - returns, claims and miscellaneous aspects
IPR entry procedure

Customs Public Notice details the current procedure for entering goods to IPR. A trader is advised to check HMRC Notice 221 (LNB News 16/10/2007 74) for the latest position. The following boxes will need to be completed on the C88 when goods are imported into the UK using IPR:

BoxInformation to be inserted
31An accurate description of the goods that matches the description included in the authorisation.

More on Customs and international trade: