Apply for Outward Processing Relief (SP4)

Use the online service or postal form SP4 to apply for Outward Processing Relief on customs duties under Union Customs Code (UCC) procedures.


Apply online (sign in using Government Gateway)

Apply using the postal form (SP4)


Apply for Outward Processing Relief under UCC procedures.

You can either:

  • use the online service
  • fill in the form on screen, print it off and post it to HMRC

To apply online you need a Government Gateway User ID and password. If you do not have a user ID, you can create one when you apply.

If you use the online service, 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

If you use the online service

You can submit any supporting documents you need to provide by either attaching it online, or sending it by post. If you submit this online, the documents should be no more than 5MB in PDF or JPEG format.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start the postal form

If you’re using an older browser, for example 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 cannot 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
Last updated 6 April 2017 + show all updates
  1. Online form has been updated to allow supporting documents to be attached.
  2. 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.
  3. An online forms service is now available.
  4. First published.