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HMRC internal manual

Customs Special Procedures Manual

INF1 - completion and process: general

The INF1 is a regulation format form used to provide details of imported goods when they were first entered to IP. It can be used when the imported goods or processed products containing those goods, are moved to another IP authorisation holder, declared to another customs procedure, released to free circulation or sent to another Member State but it is not a movement or a status document. The form can be endorsed before or after IP goods are sent to another Member State.

The INF1 can be raised by the authorisation holder when they are sending goods to another Member State to establish the customs charges liable on the goods being sent. It may also be raised by customs in the receiving Member State to verify the amount of duty potentially due or to confirm any commercial policy measures that may be applicable.

The information in box 9 of the INF1 concerning liability to customs charges due, relates to the quantity, tariff heading and origin of goods at the time they were entered to IP and not after processing.

Commission Delegated Regulation (EU) 2016/341, Annex 13; Commission Delegated Regulation (EU) 2015/2446, Article 181 and Annex 71-05