Inward Processing

How to export and dispose of Inward Processing goods

Your liability for suspended duty on IP goods ends when the goods are exported or otherwise disposed of. Eligible disposals include:

  • exporting directly outside the EU – this can be done using a full declaration with form C88, or using simplified declaration procedures
  • exporting outside the EU through another member state – copy 3 of the C88 must be endorsed by UK customs and sent with the goods to be presented when they are being cleared for exit from the EU
  • placing the goods to free circulation
  • moving goods to another customs procedure
  • moving goods to another IP authorisation holder
  • destruction - under IP suspension, this may only be possible under customs’ supervision

Other forms of discharge include:

  • export by sea outside of territorial waters
  • sale to customers who take goods out of the country in their baggage
  • supply to duty-free shops

You need to complete forms to formally discharge your liability for suspended duty.

For authorisation by declaration, use a Bill of Discharge form BOD3 and send it to NIRU.

Use form BOD1 for all other authorisations, and send it to your HMRC authorising office.

How to place goods to the EU market

If you receive goods from another member state, your supplier should provide you with a form INF 1 which shows how much duty has been suspended and needs to be paid.