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HMRC internal manual

Customs Special Procedures Manual

Specific rules and processes relating to Outward Processing: information documents (INF and International Information Document)

An information document is a type of passport for the exported goods. It is a form on which full details of the goods being exported are entered including information on:

  • quantity
  • description
  • identifying numbers.

 

It is the means by which customs authority can identify the exported goods when the processed products are re-imported. It must also state the rate of yield which is expected to obtain from the exported goods.

INF

The INF2 is an EU document which must always be completed in duplicate when a movement involves another Member State (previously known as ‘triangulation’) ie the re-import of the processed products will be to another Member State, not the UK.

International Information Document

This is another type of identifying document the use of which has been agreed by some of the member countries of the World Customs Organisation to assist in the identification of temporarily exported goods. It can be used in addition to the INF2 in cases where it may be difficult to identify the exported goods in the processed products. The UK version is Form C 1055.