Form

Tell HMRC you've disposed of End Use goods entered into the UK

Use the online form BOD4 to tell HMRC how you disposed of End Use goods imported using authorisation by declaration.

Documents

Declare how you have disposed of goods using the online form

Declare how you have disposed of goods by print and post

Details

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)
  • print and post the form

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, 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.

Send the completed form and any supporting documents to:

National Import Reliefs Unit
Dorchester House
52-58 Great Victoria Street
Belfast
Northern Ireland
BT2 7WF

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.

Published 10 May 2016
Last updated 9 May 2018 + show all updates
  1. An address to send postal forms and supporting documents has been added.
  2. An online forms service is now available.
  3. First published.