Inward Processing Relief (IPR) is used for planned repairs and maintenance within the UK.
Customs warehousing and IPR apply to a specific geographical area and work on the basis of an authorisation. This authorisation is agreed between the HMRC and the authorisation holder. The agreement will cover specific defined, approved areas, for example customs warehouse will generally cover specific customs warehouse areas, not an entire airport; IPR will cover specific facilities and again not an entire airport.
How long an aircraft can stay under IPR will depend on the length of time it takes to complete the maintenance work required, although it is also possible to extend this for further works. Once this work is completed the aircraft will be then discharged.
Martyn Fiddler is the primary customs warehouse authorisation holder for aircraft and aircraft parts in the UK.
For IPR 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 another authorisation holder such as Martyn Fiddler to extend authorisation over the facility. This can take up to 10 days so it is important to know if this will be required in advance.
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