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HMRC internal manual

Customs Special Procedures Manual

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

When an INF1 is presented with the Bill of Discharge (BoD) and the customs office in the first Member State has completed INF 1 boxes 8 to 12, the discharge can be allowed on the basis of the INF1 information. If there any doubts about the correctness of the information, INF1 box 13 should be completed and the form sent to the supervising office shown in box 2 for verification.

If no INF1 is presented but boxes 15, 16, 34, 41, 42 on the free circulation declaration refer to the goods at the time of first entry to IP in the EU (and not after processing), discharge may be accepted without using an INF1 provided a copy of the initial entry to IP can be presented.

If there are any doubts about the information or no details are provided, an INF1 should be raised to verify these details. In these cases, prepare an INF1 in duplicate and complete boxes 1 to 7. In box 3, mark the second check box (if the goods are also subject to commercial policy controls also mark the third check box).

Send the INF1s to the supervising office responsible for the authorisation holder in the other Member State of first entry and take the payment of charges on the free circulation declaration on miscellaneous cash deposit (MCD) pending receipt of the verified INF1.

When the INF1 is received ensure the correct charges due are brought to account and where applicable, apply any commercial policy measures indicated.