SPE13255 - Discharge of IP - Bill of Discharge: general
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
This section provides guidance on the frequency of submission and content of the IP Bill of Discharge (Forms BoD1 and BoD3).
For IP Drawback, the submission of a Bill of Discharge is not required but a repayment claim should be submitted. See IPR30000 for further information on of IP Drawback requirements
https://www.legislation.gov.uk/uksi/2018/1249/regulation/43
Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979