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HMRC internal manual

Customs Special Procedures Manual

Equivalence: INF5 completion

Boxes 1 and 2 - In addition to the name and contact details of the holder of the authorisation and the importer, their respective EORI numbers should also be entered.

Box 2 - this should be completed by the IP authorisation holder at the latest when the processed products are declared for export. Only one trader can be named in this box, a list of all traders named on the authorisation is not acceptable

Box 8 - only one customs office of entry should be indicated

Export leg

The customs office accepting the export declaration should endorse Box 9 of the INF5 and return the original and three copies to the declarant. The customs office of exit (which may be the same as the customs office accepting the export declaration) should endorse box 10 and send copy 3 to the Supervising Office. The original INF5 and copies 1 and 2 should be returned to the declarant.

Import leg

The declaration for entry of the replacement goods for the movements must be accompanied by the original and copies 1 and 2 of INF5.

The customs office where the declaration for entry to the movements is presented should note on the original and on copies 1 and 2, the quantity of replacement import goods entered for the movements and the date the declaration was accepted (this should be within the time period set on the INF5). The customs office of entry should retain copy 1, send copy 2 to the Supervising Office (that is the Supervising Office of the IP exporter who raised the INF 5 originally (named in Box 7)) and return the original to the declarant (that is the importing declarant).

If these instructions are followed, both the exporter’s IP Supervising Office and the importer authorised to use the transferred rights of the INF5 will have an endorsed copy of the INF5 for their records.

Commission Delegated Regulation (EU) 2016/341, Annex 13