Inward Processing Relief (IPR) is a customs procedure in Ireland that allows importers to temporarily bring goods from outside the EU for processing or repair while receiving relief from full customs duties and taxes. Duties are applied only on the value added during the processing or repair when the goods are either re-exported outside the EU or released onto the EU market. IPR helps businesses reduce costs and improve competitiveness while complying with EU customs and trade regulations. Importers must obtain authorisation from the Irish Revenue Commissioners and maintain accurate records to ensure full compliance with the procedure.