Form

Tell HMRC you've disposed of Inward Processing goods entered into the UK

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

Documents

Advise disposal online (sign in using Government Gateway)

Advise disposal by 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 service
  • fill in the form on-screen, print and post it to HMRC

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start using the postal form

If you are 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: 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 9 May 2018 + show all updates
  1. An address to send postal forms and supporting documents to has been added.
  2. An online forms service is now available.
  3. First published.