Form

Bill of discharge for Inward Processing (BOD3)

Use the online form BOD3 to tell HM Revenue and Customs how you disposed of Inward Processing goods imported using authorisation by declaration.

Documents

Tell HMRC how you disposed of goods using the online form

Tell HMRC how you 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
    • Inward Processing disposal details (including reference numbers and dates)

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 are 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: 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.

Inward Processing
Guidance on obtaining duty relief when importing goods for processing and subsequent re-export.

Published 10 May 2016
Last updated 1 July 2016 + show all updates
  1. An online forms service is now available.
  2. First published.