HMRC provides instructions for businesses on how to transition goods that have undergone processing or repair from inward processing procedures into free circulation within the UK market, alternative special customs procedures, or back out of the country for re-export. The guidance covers the procedural requirements and documentation needed to complete these movements legally. This applies to importers and manufacturers using inward processing relief to avoid tariffs during production.
Source: HMRC (GOV.UK) – Read the original