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HMRC internal manual

Customs Special Procedures Manual

Discharge of IP - Bill of Discharge: general

This section provides guidance on the frequency of submission and content of the IP Bill of Discharge (Forms BoD1 and BoD3). With effect from 01 May 2016, irrespective of the type of authorisation held, you will be required to submit a bill of discharge for IP.

Customs Information Paper (CIP) 44 (2015), Bill of Discharge