SPE13675 - Recommended checks for IP Bills of Discharge (BoD1 and BoD3): accepted BoD - action to be taken

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

The IP Bills of Discharge team will review BoD1’s and perform checks via DMS.

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