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HMRC internal manual

Customs Special Procedures Manual

Discharge of IP - methods of disposal: re-export from the EU

When goods are declared for re-export outside the EU, whether direct export from the UK or indirect export via another Member State, they must be re-exported under customs supervision to provide an opportunity to:

  • examine goods and confirm they are the goods or are products containing goods, that were authorised to be entered to IP
  • ensure periods for discharge have not been exceeded
  • carry out any checks where equivalence is claimed
  • verify duty calculations
  • confirm accurate descriptions of goods are made, and
  • check and endorse any INF forms required to be used.

Indirect export

IP goods declared for re-export in the UK but leaving the EU via another Member State can be moved to the office of exit using commercial documentation but the export MRN will still need to be closed at the office of exit.

Evidence of (re)export / free circulation declaration

IP goods must be declared for re-export/free circulation using the appropriate IP CPC. Evidence of export/free circulation must include a reference to the export/free circulation declaration to provide an audit trail that establishes the goods were correctly declared.