International Trade Pathway - Smart Duty Management Part 1 - Inward and Outward Processing
St Andrews Management Centre Ltd
14 St Catherine Street
CUPAR
Fife
KY15 4HH
United Kingdom
14 St Catherine Street
CUPAR
Fife
KY15 4HH
United Kingdom
27th August 2024 | 09:30-13:00
Fife International
Training
Inward Processing (IP) is used to obtain relief from customs duties and import VAT on goods that are imported from outside the UK for processing. The basic principle is to allow UK exporters to be more competitive by reducing their processing costs. Processes that are permitted under IP include manufacturing, sorting, and packing, repair and refurbishment.
Under the UK Customs Code, traders are allowed 3 qualifying movements per year. Those wishing to make more movements will require an authorisation from HMRC. This can be withdrawn from those that do not demonstrate compliance.
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