Business tax – form

Import and export: apply for Outward Processing Relief (SP4)

Use the online form service to apply for Outward Processing Relief on customs duties under Union Customs Code (UCC) procedures.

Documents

Detail

Apply for Outward Processing Relief under UCC procedures.

You can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • fill in the form on screen, print it off and post it to HM Revenue and Customs

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

You’ll need:

  • your Economic Operator Registration and Identification (EORI) number
  • details of any sub contractors, including name, address and EORI number
  • existing authorisation number and date of expiry, if you have an existing authorisation
  • details of the types of accounts and records for customs purposes, and where they are held
  • dates you want to be authorised from and to
  • details of goods to be placed under customs procedure, including commodity code, quantity and value
  • details of processed products, including commodity code and rate of yield
  • details of planned activities, including where they will take place
  • the address of customs office(s) of placement, discharge and the supervising office
  • any additional documents to provide as attachments

Before you start the postal form

If you’re using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Notice 3001: special procedures for the UCC
This notice explains the legal basis and generic requirements of the customs special procedures under the UCC.

Notice 235: outward processing relief
This notice explains how to obtain relief from customs duties when re-importing EU goods.