Business tax – form

Import and export: End-Use bill of discharge - authorisation by declaration (BOD4)

Use the online form to tell HM Revenue and Customs how you disposed of End-Use goods imported using authorisation by declaration.

Documents

Detail

To complete the form you’ll need:

  • your Economic Operator Registration and Identification (EORI) reference number. This begins with 2 letters and is followed by 12 to 15 numbers, like GB123456789000

  • import details including:

    • Entry Processing Unit
    • Import Entry number
    • import date
    • rate of yield
    • how imported goods were put to their prescribed end-use
    • goods description or commodity code

You can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • email the form (no sign in)

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 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.

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: End-Use bill of discharge (BOD2)
Use form BOD2 when you dispose of End-Use 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.

Notice 3001: customs special procedures for the Union Customs Code
Guidance on customs special procedures under the Union Customs Code.

End-Use Relief
Guidance on how to claim relief on duty for certain goods imported into the EU that are put to a specific use.