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HMRC internal manual

Customs Special Procedures Manual

Discharge of IP - Bill of Discharge: authorisations by declaration

Deadline for submission of Bill of Discharge

IP authorisations by declaration generally cover a ‘one entry, one process, one discharge’ transaction. The calculation of the due date for lodging the BoD3 and its monitoring is relatively straightforward.

The authorisation by declaration involves a standard six month period for discharge. The BoD3 must be submitted to NIRU within 30 days of the expiry of the period for discharge. If, at the time of entry, a longer or shorter period for discharge has been requested, the due date for the BoD3 is 30 days from that revised date. The 30 day period also applies if the authorisation holder requests (and NIRU approves of) an extension to the period for discharge at any time after entry.

Where written permission has been provided by the authorisation holder, an agent may sign and submit the Bill of Discharge on the authorisation holders behalf.

Information requirements

The information required to be submitted on a Bill of Discharge is laid down in legislation; these requirements are reflected in BoD3.