Business tax – form

Import and export: Inward Processing bill of discharge (BOD1)

Use the online form to tell HM Revenue and Customs (HMRC) you've disposed of Inward Processing goods that you imported with a full customs authorisation.

Documents

Detail

Use this form to let HMRC know you’ve disposed of goods imported under Inward Processing with full customs authorisation.

Information you’ll need

You’ll need the following details to hand complete the form:

  • your Inward Processing authorisation number; this begins with IP and is followed by 9 numbers, like IP123456789; you can find this on your Inward Processing authorisation letter
  • Economic Operator Registration and Identification (EORI) number, this begins with two letters and is followed by 12 to 15 numbers, like GB123456789000
  • authorisation holder’s details
  • date the bill of discharge is due
  • details of goods declared into Inward Processing including:

    • Customs Import Declaration reference
    • economic code
    • commodity code
    • description
    • customs value

  • amounts of customs charges suspended
  • details of any disposals of goods, including:

    • disposal reference number
    • date of disposal
    • free circulation declaration number
    • method of valuation
    • method of disposal
    • economic code
    • commodity code
    • description
    • quantity
    • rate of yield

  • amounts of customs charges that relief is being claim on
  • details of any authorisations that you have to carry goods forward to the next accounting period, including:

    • Customs Import Declaration reference
    • date of Customs Import Declaration
    • quantity
    • period of extension

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 and post it to HMRC

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

If you need to send additional information in the form of a trader-based schedule, you must also provide:

  • the contact and address details on your authorisation letter for Large Business Service (LBS) traders
  • the address for non-LBS traders
  • your tracking reference number given when you submit the online form

Send this to:

HM Revenue and Customs
CITED Authorisation and Supervising Office
2nd Floor East
Fitzroy House
Castle Meadow Road
Nottingham
NG2 1BD

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: End-Use bill of discharge (BOD2)
Use form BOD 2 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 BOD 3 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 BOD 4 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.