Inward Processing Customs Support
Importing goods into the UK for repair, processing, testing, alteration or manufacture can create unnecessary duty and VAT costs if the customs procedure is not handled correctly. Cartwright CS helps UK businesses manage Inward Processing declarations with clear guidance, accurate documentation and practical customs support.
We are Cartwright Customs Services
Cartwright CS Ltd is a UK customs broker and customs agent based in Southampton, Hampshire. We help importers, exporters, manufacturers, freight forwarders and repair businesses move goods through UK customs with confidence.
Our team supports HMRC customs declarations, CDS entries, customs documentation and port or carrier coordination, with straightforward communication from start to finish.
What this service covers
- Our Inward Processing support can include:
- Import declarations using the correct CDS procedure codes
- Guidance on whether Inward Processing may be suitable for your shipment
- Support with Authorisation by Customs Declaration where applicable
- Working with existing full IP authorisations
- Checking commercial invoices, packing lists and transport documents
- Helping identify evidence required to support the customs treatment
- Discharge support when goods are re-exported or released to free circulation
- Liaison with freight forwarders, carriers and ports where required
- Full Inward Processing Authorisation application support
Inward Processing eligibility depends on the goods, processing activity, authorisation route, documents and circumstances of the movement.
Who we help
- We support businesses that import goods temporarily for:
- Repair or refurbishment
- Processing or finishing
- Testing or calibration
- Manufacturing operations
- Rework before re-export
- Components used in finished goods
- Goods returned after processing under customs control
- We also work with freight forwarders who need a UK customs agent to handle IP-related entries for their clients.
Why this service matters
Inward Processing can help businesses avoid paying duty and import VAT at the point of import where goods are brought into the UK for an approved processing purpose. However, the procedure must be declared correctly and supported by the right records.
If an IP entry is incorrect, unsupported or not discharged properly, the importer may face unexpected duty, VAT, queries or compliance issues later. A clear process at the start helps prevent costly problems at the end.
How Cartwright CS helps
Cartwright CS helps you understand what is needed before the goods arrive. We check the available shipment information, identify the likely declaration requirements and make sure the customs entry reflects the intended use of the goods.
We focus on practical customs compliance guidance, not unnecessary jargon. Where onward freight or haulage is needed, we can also help coordinate this through trusted partners.
Common challenges we solve
- Common issues include:
- Importers unsure whether IP applies to their goods
- Missing or unclear commercial invoices
- Incorrect customs procedure codes
- Lack of supporting evidence for the relief
- Confusion around re-export or discharge requirements
- Goods being entered under standard import when IP may be more appropriate
- Freight forwarders needing a UK customs broker familiar with special procedures
How the process works
- Send us the shipment details, including invoices, packing lists, transport information and the reason for import.
- We review the goods, route, intended processing activity and available customs information.
- We confirm what information is needed for the CDS declaration and whether additional evidence may be required.
- We prepare and submit the customs declaration using the appropriate procedure where applicable.
- We coordinate with the relevant port, carrier or freight forwarder as needed.
- We provide guidance on the records and discharge information you should keep for the shipment.
Why choose Cartwright CS
We treat Inward Processing as a controlled procedure covering import, processing and discharge, not simply an entry made with suspended charges. We help businesses identify the authorisation route and align the declaration with the proposed activity.
We explain the records and goods-identification evidence needed during processing, and can assist with later customs entries where the goods are re-exported or placed under another procedure.
Location and coverage
We are based in Southampton, close to Southampton and Portsmouth ports, and support customs clearance across the UK. We regularly assist with movements through major UK ports including Southampton, Portsmouth, Felixstowe, Tilbury, London Gateway, Dover, Liverpool, Grangemouth, Immingham and Harwich.
Frequently asked questions
What is Inward Processing?
Inward Processing is a customs procedure that can allow goods to be imported into the UK for processing or repair with duty and import VAT delayed or reduced, depending on the circumstances.
Can any goods use Inward Processing?
No. Eligibility depends on the goods, purpose of import, authorisation route, supporting evidence and how the goods will be discharged from the procedure.
Do I need an HMRC authorisation?
Yes. Inward Processing requires an appropriate HMRC authorisation.
Some eligible movements can use authorisation by customs declaration, while other arrangements require a full authorisation before goods are entered to the procedure.
We review the proposed processing activity, goods, frequency of imports and intended discharge arrangements to help establish the appropriate route. The importer or authorisation holder remains responsible for complying with the authorisation conditions, maintaining suitable records and accounting for the goods throughout the procedure.
What happens when the goods leave the UK?
When goods entered under Inward Processing are re-exported, the relevant customs procedure must be completed and the goods accounted for against the original IP entry.
The authorisation holder must maintain records linking imported goods to the processing activity and the eventual method of discharge. Depending on the authorisation, a Bill of Discharge may also be required.
Cartwright can assist with the relevant customs declarations and supporting documentation. The authorisation holder remains responsible for meeting HMRC's record-keeping, reporting and discharge requirements.
Can Cartwright CS help with the customs declaration?
Yes. We can prepare and submit the relevant HMRC customs declaration and help coordinate the customs side of the movement.
Need help with Inward Processing customs entries?
Contact Cartwright CS for clear, practical support before your goods move.