Import and export: apply for Outward Processing Relief (SP4)
- HM Revenue & Customs
- Part of:
- Import and export forms and Import and export: customs declarations, duties and tariffs
- First published:
- 13 January 2016
- Last updated:
- 6 April 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
If you use the online form
You can submit any supporting documents you need to provide by either attaching it to the online form, or sending it by post. If you submit this using the online form, the documents should be no more than 5MB in PDF or JPEG format.
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: 6 April 2017
- Online form has been updated to allow supporting documents to be attached.
- 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.