Import and export: apply for Outward Processing Relief (SP4)
- HM Revenue & Customs
- Part of:
- Import and export forms and International freight industry and businesses making customs declarations
- First published:
- 13 January 2016
- Last updated:
- 27 February 2017, see all updates
Use the online form service to apply for Outward Processing Relief on customs duties under Union Customs Code (UCC) procedures.
Ref: SP4 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_A/1.0/SP4&template=SP4.xdp
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.
- 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
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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 - annex D
This notice explains the legal basis and generic requirements of the customs special procedures under the UCC.
Published: 13 January 2016
Updated: 27 February 2017
- Postal form SP4 has been updated. In Question 16, new help text 'The amount of import/export duty to be secured does not exceed the statistical value threshold' has been included. Help text has been added to Questions 18 and 20.
- An online forms service is now available.
- First published.