Aggregation of declarations and its effect on Period of Discharge and due date of Bill of Discharge 1

Information on the aggregation of declaration and its effect on Period of Discharge and due date of Bill of Discharge 1.

Monthly aggregation

Monthly is the default which means that for all declarations made to full inward processing authorisation within a given month, the Period of Discharge begins on the last day of the month. 

for example, all goods declared to IP in January start their Period of Discharge on the last day of the month, 31 January. If the Period of Discharge is 6 months, then all goods declared in January will expire their Period of Discharge on the 31 July. The importer then has 30 days to submit their Bill of Discharge, which means the BoD 1 should be received by the Supervising Customs Office no later than 30 August.

Quarterly aggregation

Quarterly aggregation is granted if the Supervising Customs Office is confident the importer can account for goods on a quarterly basis. 

Quarterly means all declarations to IP within a 3 month period begin their Period of Discharge on the last day of the third month. 

For example, all goods declared to IP in January, February and March start their Period of Discharge on the last day of the third month, 31 March. If the Period of Discharge is 6 months, then for all goods declared in January, February and March will expire their Period of Discharge on the 30 September. The importer then has 30 days to submit their BoD, which means the BoD 1  should be received by the Supervising Customs Office no later than 30 October.

We will accept a schedule attached to the BoD provided that all the information (evidence of discharge) below is included:

  • the reference particulars of the authorisation
  • the quantity of each type of goods which were placed under the special procedure in respect of which discharge is claimed
  • the commodity code of the goods which were placed under the special procedure
  • the rate of import duties to which the goods which were placed under the special procedure are liable and, where applicable, their customs value
  • the particulars of the customs declarations placing goods under the special procedure
  • the type and quantity of the processed products or the goods placed under the procedure and particulars of the subsequent customs declaration or any other document relating to the discharge of the procedure
  • the commodity code and the customs value of the processed products if the value scale method is used for the purpose of discharge
  • the rate of yield
  • the amount of import duty to be paid
  • the periods for discharge

Failure to provide the above information will be considered as failure to submit a BoD and may result in Civil Penalty action against the authorisation holder.

Importers have 30 days from the end of the Period for Discharge to lodge their BoD. The authorisation holder is responsible for ensuring BoD form  is received by the Supervising Office by the due dates. Failure to do so may result in the procedure being refused. No reminders will be issued by the Supervising Office.