Making a delayed supplementary import declaration using the Customs Declaration Service
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Making a delayed supplementary import declaration using CHIEF
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SPE14140 - Specific rules relating to Outward Processing Relief: importation: use of INF2s for split consignments(NI ONLY)
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Notes: From 01st June 2020 UK trader must use the EU Customs Trader Portal to submit INFs for customs special procedures https://www.gov.uk/guidance/using-customs-special-procedures
INF2s must be endorsed by the Customs authority i.e. Border Force (BF) at the point at export in respect of Outward Processing Relief (OPR) goods returning as split consignments, or where it is unknown if they are coming back as split consignments. There is no requirement for an INF2 where OPR goods are returning in one consignment into the UK. Any instances where the office of import and export are in different Member States must be covered by the INF2/TORO procedure.
General information
During the assurance of a drawback export claim you should be satisfied that the export has actually taken place. When UK duty paid goods are exported to a destination outside the EU, in accordance with requirements placed by the CODE and Implementing Regulations, they must be declared on CHIEF (Customs Handling of Import and Export Freight).
There are two types of export:
a direct export- where the eligible goods leave the territory of the EU directly from an UK port or airport. For example, the goods are exported directly to America from Liverpool.
an indirect export - where eligible goods leave the territory of the EU from an EU Member State that is not the UK, but the movement originated from the UK. For example, the goods move from the UK via road on route to Switzerland via France. In this case, the French Swiss border is the point at which the goods export the EU.