Import and export: end-use bill of discharge - full customs authorisation (BOD2)
- HM Revenue & Customs
- Part of:
- Import and export forms and Import and export: customs declarations, duties and tariffs
- First published:
- 10 May 2016
- Last updated:
- 12 August 2016, see all updates
Use the online forms service to let HM Revenue and Customs (HMRC) know when you dispose of end-use goods imported with a full customs authorisation.
Ref: BOD2 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Customs_B/1.0/BOD2&template=BOD2.xdp
Use the online form to let HMRC know you’ve disposed of goods imported under End-Use Relief arrangements with full customs authorisation.
You can either:
- use the online form service (sign in to, or set up a Government Gateway account)
- fill in form on-screen, print 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.
Before you start using the online form
You won’t be able to attach any additional documents to the form. If you’re sending a trader-based schedule, you’ll need to post this to HMRC. Include your form tracking reference number with your document(s) and send to:
HM Revenue and Customs
CITEX Authorisation & Supervising Office
Peter Bennett House
Lawnswood Business Park
Before you start using the print and post 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 can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Related forms and guidance
Customs Information Paper 50 (2016): End Use Relief-bill of discharge form BOD2
This Customs Information Paper is about transitional arrangements for any operator who holds a full end use authorisation.
Import and export: Inward Processing bill of discharge (BOD1)
Use form BOD1 when you dispose of Inward Processing goods that you imported with a full customs authorisation.
Import and export: Inward Processing bill of discharge (BOD3)
Use form BOD3 when you dispose of Inward Processing goods that you imported using authorisation by declaration.
Import and export: End-Use bill of discharge (BOD4)
Use form BOD4 when you dispose of End-Use goods that you imported using authorisation by declaration.
Notice 3001: customs special procedures for the Union Customs Code
Guidance on customs special procedures under the Union Customs Code.
Published: 10 May 2016
Updated: 12 August 2016
- An online service is now available.
- First published.