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HMRC internal manual

Customs Special Procedures Manual

INF1 - completion and process: action when goods entered to IP in the UK are discharged to free circulation in another Member State

If the second, third or fourth indent in box 3 of the INF1 is marked, the UK supervising office must enter the information in boxes 8 to 12.

If the requesting Member State has completed box 13 to request verification of the form, the UK supervising office must verify the information in boxes 8 to 11, complete box 14 and, where appropriate, box 15.

Supervising offices must ensure that requests for verification of INF1s are dealt with promptly.