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Inward processing may only be used for the processing of goods intended for the Continental Shelf outside UK territorial waters. Person involved in Continental Shelf operations also have the option of using Authorised Use/End-Use (this option can be used both within and outside of the UK territorial limits).

• goods can be declared using full declarations, entry to IP, movement and discharge procedures for IP goods used for Continental Shelf operations. With prior authorisation, goods can also be declared using the simplified procedures:聽Simplified Declaration Procedures)
• Entry in Declarant鈥檚 Records (EIDR)