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HMRC internal manual

Customs Special Procedures Manual

INF9: INF9 presented at import

When an INF9 is presented at import, the following checks should be made:

*1.  *Check SAD box 37 has the correct IP equivalence CPC.

*2.  *Form INF9 (original and three copies) are presented.

*3.  *Confirm INF9 boxes 1 to 10 are complete.

Check box 3 to ensure the authorisation held is valid at the time of importation.

If the description of goods in box 7 of the INF9 is unclear or no details have been provided, contact the supervising office named in box 9 of the INF 9 to confirm the trader is approved to use equivalence and to verify the processed products (including CN code) authorised. These details must be entered in boxes 7 and 8. Where the equivalent goods will be presented for export at a later date in another Member State, details of the office in that Member state should be given Box 10.

*4.  *Box 11 - details of the means of identification of the imported goods or how use of equivalence will be controlled must be stated. Where necessary, the office of entry should contact the supervising office to verify what control measures have been agreed (for example use of technical descriptions, samples, illustrations, or carrying out analysis.

*5.  *The office of entry will need to contact the supervising office to verify what quantity of processed products identified in box 7 will need to be exported, to discharge liability on the quantity of imported goods identified in boxes 4 to 6. This can be determined by the supervising office by reference to the rate of yield identified in the authorisation. The office of entry should then enter the quantity of box 7 goods to be exported in box 18 column I row ‘A’.

If the rate of yield is to be determined through processing records, the supervising office will need to verify the rate of yield applicable before the free circulation processed products (box 7) are to be exported. In these cases the office of entry should note box 18 that the quantity available in box 17 is to be advised by the supervising office.

*6.  *The office of entry must complete box 11:

  • noting the date of the import entry and the entry number,
  • the ‘last day for discharge’. This will be the date of entry + the agreed period for discharge. The office of entry will need to contact the supervising office for details of the agreed period for discharge.
  • stamp box 11 using metal ‘T form’ type stamp, and
  • return original plus copies 1 and 2 to the trader.

*7.  *Send INF9 copy 3 promptly to the supervising office named in box 9.

If box 17 has not been completed, the supervising office must ensure that the quantity of box 7 goods (processed products) to be exported is determined and the authorisation holder advised.