SPE13635 - Standardised exchange of information using the EU Trader Portal- completion and process: goods entered to IP in another Member State being discharged to free circulation in the UK(NI ONLY)

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Notes: From 01st June 2020 UK trader must use the EU Customs Trader Portal to submit Standardised exchange of information for customs special procedures https://www.gov.uk/guidance/using-customs-special-procedures

When an Standardised exchange of information is presented with the Bill of Discharge (BoD) and the customs office in the first Member State has completed standardised exchange of information, the discharge can be allowed on the basis of the standardised exchange of information. If there any doubts about the correctness of the information, standardised exchange of information using the EU Trader Portal should be completed and sent to the supervising office shown for verification.

If no standardised exchange of information 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 standardised exchange of information 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, a standardised exchange of information should be raised to verify these details. In these cases, prepare standardised exchange of information in duplicate and complete boxes. Mark the second check box (if the goods are also subject to commercial policy controls also mark the third check box).

Send the standardised exchange of information 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 standardised exchange of information.

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

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979