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.