SPE13130 - Discharge of IP - methods of disposal: declaring IP goods to another customs procedure
Source: gov.uk (2025-11-24)


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IP can be discharged by declaring goods to another customs procedure such as customs warehousing or TA relief. For entries within the UK, the declaration method should be used (see SPE13085 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe13085)), eg, Company A imports to IP and then enters the goods to Customs Warehousing (CW). Company A can only discharge their IP liability when the goods move to the customs warehouse if a declaration is made to customs warehousing by the holder of the procedure/holder of the customs warehouse authorisation, depending on the type of customs warehouse.

All documents must be endorsed 'IP goods'. If IP goods are subject to import/export restrictions or limits, of the customs import declaration should also be endorsed 'commercial policy'. See SPE13465 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe13465) for further information on commercial policy measures.

(NI ONLY ) Council Regulation (EU) 952/2013, Article 218

https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free... (https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them)

Discharge to a Customs Warehouse in another Member State (NI ONLY)

Where a declaration will be made to a Customs Warehouse in another Member State, the authorisation holder will have the option to name the warehouse as the office of discharge on their application. This allows the goods to move to the warehouse under IP arrangements without the need to use transit procedure. However, in such cases IP will not be discharged until the goods are received and entered to customs warehousing. This may only be considered where the applicant provides written confirmation of approval by the receiving Member State as well as any other Member States the goods may transit on their way to the warehouse.

Inward Processing carried out on the premises of a Customs Warehouse

Applications must be made using form SP3, must specify the warehouse (indicating type) where the processing will be carried out and quote the CW authorisation number for the premises where processing will be carried out. All the normal procedures of IP apply. Any movement between IP and customs warehousing must be made as above.

Council Regulation (EU) 952/2013, Article 215; Commission Implementing Regulation (EU) 2015/2447, Article 264

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979