Can inward processing goods go to China and back?
Yes. HMRC allows goods under inward processing to leave the UK temporarily for further processing and return, but requires a full outward processing authorisation. Time spent in China counts towards the inward processing time limit. Cambridge China Bridge can coordinate the factory work through its own staff in China.
Check the goods' current customs position
This guide covers goods already under inward processing, with an additional stage planned in China before they return. HMRC expressly permits temporary export for further processing, subject to a full outward processing authorisation.
Before booking transport, give your customs agent the inward processing authorisation, original import declaration, current stock record and proposed factory operation. If the shipment concerns faulty goods, use goods arrived wrong: rejection and claims for the separate supplier dispute.
Arrange full outward processing authorisation
For this route, HMRC specifically requires full outward processing authorisation. Do not plan to rely on authorisation by declaration simply because the China shipment is occasional. HMRC says a full authorisation application is completed online.
Ask the authorisation holder and customs agent to check that the proposed goods, Chinese processing operation and return plan fit the authorisations. Send a process description showing what leaves the UK, what the factory changes and what comes back. Resolve any proposed changes with HMRC before dispatch.
Keep the inward processing deadline in view
Time outside the UK counts towards the total time the goods can remain in inward processing. Sending them to China does not pause that clock.
Build the factory schedule around the existing deadline, including transport, inspection and the return declaration. Ask your supervising office how to handle a possible overrun before committing to the factory programme. For the wider record trail, see inward processing records and discharge.
Link the export, factory work and return
HMRC requires the outward processing authorisation number on both the export and import declarations. Records must show that the exported goods are the returned goods, or are contained in or form part of them.
Ask your customs agent to confirm the linked export and return procedures, the inward processing treatment on return and how the movement will be reconciled in your records. Keep batch identifiers, photographs, dispatch lists, factory processing records and return packing lists together. Have the agent explain the treatment of any added materials, scrap or missing goods before shipment.
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Agree the factory evidence before work starts
Write down the processing operation, approved materials, acceptance checks and how the factory will preserve batch identity. Use writing a product specification to define the work rather than repeating the original purchase specification.
Ask for a completion report connecting the incoming goods with the returned output, including material additions and rejected pieces. Cambridge China Bridge's staff in China can coordinate the factory work and inspection evidence; agree who will handle the authorisations, declarations and customs reconciliation separately.
Frequently asked questions
Can inward processing goods be sent to China?
Yes, for temporary further processing and return. HMRC requires a full outward processing authorisation for that movement.
Can I use outward processing authorisation by declaration?
For goods already under inward processing and sent abroad for further processing and return, HMRC specifically requires full outward processing authorisation.
Does the inward processing deadline stop in China?
No. HMRC says time outside the UK counts towards the total time the goods can stay in the procedure. Plan the factory work and return around the existing deadline.
What records should I ask the Chinese factory for?
Request incoming batch records, the processing report, material additions, rejected quantities and the return packing list. Keep these linked to your export and return documents.