Inward Processing Relief (IPR)

Is IPR still available? We have some goods that have been manufactured in the USA for us and we are selling them to a Company in Slovakia. We would like to have them shipped to us here in the UK, whereby we can make some fine adjustments to the machinery and then re-export them to our customer in Slovakia. I have been told by our customs agent that IPR is no longer available. This means that if we ship them here we will be liable for import duties etc and then once they reach Slovakia they will be subject to import customs and duties again. Can someone please confirm whether IPR for this shipment is available or not.

I don’t know why your agent says that inward processing is not still available. It stopped being called inward processing relief and is just called inward processing now. Details below: If the agent you have been talking to isn’t helpful then I suggest you try someone else who understands duty reliefs. https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use

Many thanks for that. I thought that didnt sound right. There must be hundreds of companies (if not thousands) that still use this facility. Obviously time to review some of freight forwarders.

Peer to Peer .

Hi,
If you’re authorised to use inward processing to process or repair your goods, you will not need to pay Customs Duty and import VAT on goods that
you import from outside the UK and then re-export from the UK.
There are 4 types of authorisation you can get to use inward processing, more information on below link:
Apply to delay or pay less duty on goods you import to process or repair
Thank you.