SPE03090 - Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions - bills of discharge

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

The UK law requires a bill of discharge to be submitted for all discharges from Inward Processing and Authorised Use relief irrespective of the date of import.

For Authorised Use all the placements under the procedure for which the period of discharge ends, will need a bill of discharge which has to be submitted to the supervising customs office.

Where goods have been placed under a special procedure using two or more declarations by virtue of one authorisation, the placing or assignment of such goods or the products obtained therefrom under a subsequent customs procedure, or to their prescribed Authorised Use, shall be considered to discharge the procedure for the goods in question placed under the earliest of the declarations (hereinafter referred to as ‘first in first out principle’).

Further details are available in Special Procedures Pay less or no duty on goods you store, repair, process or temporarily use.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979