Inward Processing Relief (IPR)

Inward Processing Relief (IPR) is used to obtain relief from customs duties and import VAT on goods that are imported from outside the EU for processing. The basic principle is to allow UK exporters to be more competitive by reducing their processing costs. Processes that are permitted under IPR include manufacturing, sorting and packing, repair and refurbishment. 

Since the inception of the Union Customs Code (UCC) in UK in May 2016 the operation and procedural requirements of IPR were significantly modified. The customs procedures known as "Processing Under Customs Control" was incorporated into IPR and this removes the automatic obligation to export for those that are authorised under the new rules. 

The UCC reduced the number of qualifying imports under the old "Simplified" IPR regime to 3 per year and requires those traders who wish to exceed this limit to seek an authorisation. If a trader does not have Authorise Economic Operator (AEO) status fiscal guarantees will be required to cover potential customs debt. 

Those traders with current IPR authorisations may continue to operate under the old rules until expiry. They will then be required to re-authorise under the new rules. Any new applications will be assessed under the new rules. Many traders are seeking to re - authorise prior to expiry because they perceive trading advantages under the new rules. 

Customs impose strict obligations to comply with the IPR procedures, and those traders that are not AEO accredited will have to complete a self assessment questionnaire when seeking authorisation to show that they have robust compliance procedures in place. 

Topics Covered:

  • Reasons for using IPR
  • Conditions for using IPR
  • Effects of The new Union Customs Code
  • What constitutes a "process"
  • Application for Authorisation Form SP3
  • Options available within IPR
  • The Combined Customs Guarantee
  • The Self Assessment Questionnaire
  • Roles of Agents, Carriers and Forwarders
  • The Customs Declarations
  • Customs Procedure Codes
  • Operational methodology
  • Record Keeping
  • Bills of Discharge

Those new to IPR, those who wish to re - authorise under UCC conditions, experienced staff who wish to update their knowledge with latest procedures and those responsible and concerned with their company's compliance procedures would all benefit from attending this course.


09:30 AM - 12:30 PM
The King's Church
The King's Centre 33-35 Victoria Road Burgess Hill RH15 9LR GB

Please see our terms and conditions for our cancellation policy. You must agree to these conditions before continuing to book.

Prices (excludes VAT)






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