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HMRC internal manual

Customs Special Procedures Manual

Bill 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 EnU, 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.

Discharge of a Special Procedure

In cases other than the transit procedure and without prejudice to Article 254, a special procedure shall be discharged when the goods placed under the procedure, or the processed products, are placed under a subsequent customs procedure, have been taken out of the customs territory of the Union, or have been destroyed with no waste remaining, or are abandoned to the State in accordance with Article 199. The rules of discharge of special procedure are the same, however the discharge of special procedure is also possible by destruction of goods with no waste remaining.

When goods are held under a special procedure, the assignment of those goods to another customs procedure or to re-export needs not be made by the holder of the authorisation for the original procedure.

Compensatory interest is no longer applied to goods which have been placed under temporary admission or inward processing. For temporary admission or inward processing procedures, which have started before 1 May 2016 and are not discharged on that date, compensatory interest is calculated for the period which ends on 30 April 2016.Where the discharge of the Inward Processing takes place by release for free circulation, import duty must be paid. Regarding the calculation of the amount of the import duty, the rate that has to be applied must be the rate that is valid on the date the customs debt is incurred. Where applicable, import duty rate includes antidumping, countervailing duty, etc. This calculation method applies both for calculation on the basis of Art. 85(1) and 86(3) UCC.

Where the calculation takes place in accordance with Art 86(3) UCC for processed products as defined in Art. 5(30) UCC, the customs value including the exchange rate and the other elements mentioned in this article are those that apply on the date on which the customs declaration was accepted for the goods which were placed under inward processing and processed.For more information, see Special Procedures Notice 3001.