Discharge of inward processing

Information on the discharge of inward processing.

Bill of Discharge (BoD)

Bill of Discharge account for all goods entered to the procedure that are due to be accounted for within the BoD accounting period. This should include all main and Secondary Processed Products produced by the process. It should include details of all exports, re-exports and all other methods of disposal and account for any goods authorised to be brought forward from a previous accounting period and those that will be carried forward to the next accounting period. 

It should include references to all the relevant documentation used to enter and dispose of the goods such as import and export declaration reference numbers.

HMRC required this information for any assurance or audit checks that need to be carried out to:

  • trace the IP goods from the moment of entry to the moment of discharge from the procedure
  • ensure that the conditions of IP procedure have been met

The BoD is due within a fixed time after the end of the period of discharge or maybe earlier if goods are processed sooner.

The BoD does not indicate the end of period of discharge that is set out in importers authorisation.