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:
- Ìý
(a)ÌýÌýÌýÌý repair
- Ìý
(b)ÌýÌýÌýÌý the use of the goods in production of other goods
- Ìý
(c)ÌýÌýÌýÌý the use of production accessories
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 24 Aug 2024 11:01