Inward Processing Relief Customs Support
Importing goods for repair, processing, testing or manufacture can create avoidable duty and VAT costs if the customs procedure is not planned correctly. Inward Processing can suspend import charges while eligible goods are processed, provided the authorisation conditions and discharge requirements are met.
We are Cartwright Customs Services
Cartwright CS Ltd is a UK customs broker and customs agent based in Southampton, Hampshire. We support businesses, freight forwarders, hauliers and private clients with customs declarations, border documents and practical coordination across the UK and Europe.
Our approach is simple: gather the right information early, explain what is needed in plain English and keep the customs paperwork connected to the real movement of the goods.
What this service covers
- Eligibility and authorisation route checks
- Authorisation by customs declaration where suitable
- Support for businesses with full IP authorisations
- CDS import, re-export and discharge entries
- Bill of discharge and record-keeping guidance
- Support where goods are released to free circulation
- Eligibility, authorisation and documentary requirements depend on the goods, route and circumstances of each movement.
Who we help
- Repair and refurbishment businesses
- Manufacturers importing components or materials
- Engineering, marine and aerospace operators
- Testing, calibration and specialist service providers
- Freight forwarders managing IP movements for clients
Why this service matters
IP can protect cash flow, but the benefit depends on control. The imported goods must be identifiable, used as authorised and discharged within the required period. Poor records or an incorrect discharge can turn suspended charges into a debt.
How Cartwright CS helps
We look beyond the arrival entry. We help define the processing activity, identify the correct authorisation route and make the declaration match the intended outcome. We can also support the re-export or free-circulation entry and the evidence needed to close the procedure.
Common challenges we solve
- Using standard import when IP may be appropriate
- Processing activity that is not clearly documented
- Difficulty linking imported goods to processed products
- Missing discharge deadlines or bills of discharge
- Scrap, waste or yield not reflected in the records
- Repairs returned overseas without the correct export link
How the process works
- Send the invoice, goods details, processing plan, timescale and intended outcome.
- We review eligibility and the appropriate authorisation route.
- We confirm declaration data, identification and record requirements.
- The goods are entered to IP through CDS.
- You carry out the authorised processing and retain records.
- We support discharge by re-export, another procedure or release to free circulation.
Why choose Cartwright CS
Our focus is on the relief conditions: which goods and processing activities qualify, the appropriate authorisation and how the procedure will be discharged. We help businesses align these requirements with the CDS declaration.
We also explain responsibilities for identification, records and time limits, so the movement is planned around the full customs procedure rather than only the initial suspension of charges.
Location and coverage
We are based in Southampton, close to Southampton and Portsmouth, and support customs movements across the UK. Depending on the service and route, we can assist with movements through Southampton, Portsmouth, Dover, Felixstowe, Tilbury, London Gateway, Liverpool, Grangemouth, Immingham, Harwich and other UK locations, as well as coordinated European movements.
Frequently asked questions
What is Inward Processing?
It is a special procedure that can suspend duty and import VAT on eligible goods imported for processing, repair or other authorised operations.
Do I need authorisation?
Yes. Some shipments may use authorisation by customs declaration, while regular or more complex activity may need a full authorisation.
Does IP permanently remove import charges?
Not automatically. Charges remain suspended and depend on how the procedure is discharged.
What is a bill of discharge?
A Bill of Discharge is an accounting report used to show HMRC what happened to goods entered under Inward Processing during the relevant reporting period.
It may need to identify imported goods, processed products, re-exports, releases to free circulation and other permitted methods of discharge, supported by the relevant customs declaration references.
The authorisation holder must submit the required report according to the conditions and deadlines in their HMRC authorisation. Failure to account for goods properly can create customs liabilities and compliance issues.
Cartwright can help with the customs declarations and relevant supporting information, but the authorisation holder remains responsible for its reporting obligations.
Can goods stay in the UK?
They may be released to free circulation, but a new declaration and any duty or VAT due will usually need to be dealt with.
Importing goods for repair or processing?
Contact Cartwright CS before shipment so the entry and eventual discharge are planned together.