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HMRC internal manual

Customs Special Procedures Manual

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions - bills of discharge

The Union Customs Code requires a bill of discharge to be submitted for all discharges from Inward Processing and End-use relief from 1 May 2016, irrespective of the date of import.

For End-use all the placements under the procedure for which the period of discharge ends during the calendar month, may be covered by one single bill of discharge which has to be submitted to the supervising customs office on the last day of the given calendar month. However, the supervising customs office may waive the obligation to present the bill of discharge where it considers it unnecessary.

Where goods have been placed under a special procedure using 2 or more declarations by virtue of one authorisation, the placing or assignment of such goods or the products obtained therefrom under a subsequent customs procedure, or to their prescribed End-use, shall be considered to discharge the procedure for the goods in question placed under the earliest of the declarations (hereinafter referred to as ‘first in first out principle’).

Further details are available in Special Procedures Notice 3001.