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HMRC internal manual

Customs Special Procedures Manual

Inward Processing - conditions and requirements: rate of yield - rules relating to beef fillets

Processing / trimming whole beef fillets

When whole beef fillets are processed/trimmed for aircraft or ships meals the main requirements for users are for whole trimmed fillets, individually portioned fillet steaks and strips of fillet for use in dishes such as beef stroganoff. A particular revenue risk is the amount of perfectly edible wastage which could find its way onto the home market.

The waste from trimming imported fillets to fulfil users’ requirements falls into three categories. These must be identified in the authorisation as ‘secondary processed products’ (SPPs):

  • Fat, gristle etc, which is unfit for human consumption and has little or no commercial value. This includes the side muscle.
    Note: ‘Side muscle’ is a strip of fatty gristle which is attached down one side of the whole fillet. It is also known as the ‘chain’ or ‘strap’
  • Blood loss due to drip and seepage, and
  • Offcuts of meat fit for human consumption and not required by the user because of size specification but which have a high commercial value. This includes the ‘tail of the fillet’.
    Note: ‘Tail of the fillet’ is at one end of the fillet where it tapers to a point. It is not normally used to fulfil orders for individual portions of fillet steak as the diameter would be too small. However, it still has a high retail value as strips of beef for stroganoff or best quality braising steak.

As the revenue risk is high, supervising offices consider monitoring the whole process from importation through to disposal.

At importation, traders should be advised to indicate on the import declaration C88 (SAD) in Box 31 which types of fillets are being imported:

  • frozen fillet with side muscle attached
  • frozen fillet with side muscle removed
  • chilled fillet with side muscle attached, or
  • chilled fillet with side muscle removed.

This information must also be provided on movements between IP authorisation holders or where goods are removed from customs warehousing to IP.

A rate of yield should be agreed for each type of fillet that is compatible with the authorisation holders’ requirements, which accurately represents the amount of fillet being used for the authorised process and the amount accounted for as secondary processed products. The supervising office should regularly review the rate set to ensure that it is correct.

Beef fillets - disposal of secondary processed products (SPPs)

If SPPs include the ‘tails’ of the fillet, the authorisation holder must weigh these ‘tails’ before disposal and make a signed declaration to the supervising office at regular intervals. Checks should be made to ensure that this procedure is being carried out and that the weight of the tails is correct

Beef fillets - airline meals

Cutting, slicing and cooking meat for airline meals is not allowable under an IP authorisation by declaration.  A full IP authorisation (UK, Single Union or Integrated) must be held.

Notice 3001/2015, Annex D, Section 2.9.11