Inward Processing (IP) is used for planned repairs and maintenance within the UK.
Inward Processing (IP) is a special customs procedure that allows aircraft and aircraft parts from outside the UK to be imported for maintenance, repair, overhaul, refurbishment, and modification without the immediate payment of import duty and tax.
Where the aircraft or parts are subsequently re-exported, these charges may be eliminated altogether. This provides owners, operators, and maintenance organisations with significant cost savings, improved cash flow, and a compliant customs solution that enables maintenance projects to be completed efficiently within the UK.
Martyn Fiddler’s approved Inward Processing authorisation at selected airports enables us to manage this process efficiently on your behalf, ensuring compliance while delivering valuable savings and reduced administrative burden.
IP is a customs special procedure authorisation issued by HM Revenue & Customs to an approved authorisation holder.
The authorisation will be for a defined facility, for example at a licenced maintenance and repair centre “MRO”.
When non-UK imported aircraft arrive to a UK MRO for repair or other works it mut be declared to customs and to IP which suspends all taxes while the work is being carried out.
IP authorisations have a specified time as to when goods declared to IP must be removed (this is specific to each authorisation).
How long an aircraft can stay under IP will depend on the length of time it takes to complete the maintenance work required and the throughput period of the authorisation.
Where works are likely to extend beyond the authorised time it is possible to extend this for further works. Once this work is completed the aircraft will need to be discharged from this special procedure.
For IP it may well be that the desired MRO or repair facility to be used has an authorisation, however if they don’t, it is possible for Martyn Fiddler to extend authorisation over the facility, it is important to know if this will be required in advance.
For the MRO or repair facility, Martyn Fiddler can remove the complexity of managing their own authorisation by handling all necessary customs reporting requirements.
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