ARCS: Refiner and Consolidator Imports, Goods Waivers and Input Recovery (ARCS)

Key requirements

Refiners convert materials into investment precious metals and may suspend the specified imports, with broader business input recovery except blocked costs. Consolidators deliver materials to specified refiners and have narrower qualifying-import and input rules; residual costs and banks have special treatment. Certain goods supplied between approved persons avoid collection, but locally delivered refining services remain taxable at 9%, with export services requiring evidence. Apply using F27A or F27B for the correct role, supply-chain descriptions and the certified ASK or ACAP route. The general IPM exemption alone does not confer ARCS approval or every scheme benefit.