18 September 2012
We have just received a letter from HMRC about our application to renew the Inward Processing Relief (IPR) approval we have held for over eight years. It has declined to renew it and says that IPR, as we are only holding the goods without doing any work on them, is not applicable as it is not supposed to cover storage, and has suggested we apply to become a Customs Warehouse. We challenged our officer on this, with whom we have always had a good relationship, and he said that it isn’t a change of UK policy as IPR has never really been applicable to our business, it is just that, previously, UK customs didn’t enforce it in that way. Customs Warehousing may provide a solution, but it appears to involve a lot more work than we have done before. Is there a way we could use IPR?