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HMRC internal manual

Customs Special Procedures Manual

Specific rules and processes relating to Outward Processing: standardised Exchange of Information (INF) under UCC

Office of placement and discharge are different (including in another Member State)

Formerly known as ‘triangular traffic’ or ‘triangulation’ (using the current INF2 paper form), traders may import processed, repaired or replacement goods into a different Member State from that from which they were exported (or to a different [air]port (office of placement/discharge) in the same Member State).

UCC DA Articles 176 and 181 (and IA Article 271) explain the mandatory use of Standardised Exchange of Information (INF). This has been extended to cover, in some instances, where the [air]port of placement and discharge is in the same Member State. The use of INF as referred to in DA Article 176 is mandatory unless ‘…the customs authorities agree other means of electronic exchange of information.’

Transition period – continued use of paper form INF2

The current paper form, INF2, for Outward Processing (and some other paper INF forms) will continue to be used for an interim period but will be replaced eventually by a fully electronic lodging, monitoring and discharge system for INF information exchanges. See SPE14060 for further information on the transition arrangements.

Under UCC, INF is mandatory for:

  • Inward Processing and Outward Processing EX/IM (export followed by import) which involve one or more than one Member State.
  • Inward Processing and Outward Processing IM/EX (the import takes place before the export – see OP SES with prior importation example below) which involve more than one Member State.
  • Inward Processing IM/EX where one Member State is involved and the customs authority has requested INF (IA Article 271c).

Examples of scenarios for use of INF2

  1. OP EX/IM - The potential offices of placement and discharge should be named in the request for authorisation and traders must normally complete and obtain customs certification on Form INF2 (Form C&E 1155) for each exportation. This form (which will continue to be used as an interim measure before the INF electronic system is built) is used to identify the exported goods and to provide evidence that the trader is authorised in the Member State of export.
  2. OP IM/EX – Standardised Exchange System (SES) with prior importation (IM/EX) involving another Member State - Where SES with prior importation is used (for example where the replacements are imported to one Member State (MS) but the goods being replaced are later exported from another MS) form INF2 must be completed in respect of the imported goods. When the goods being replaced are exported from, or assigned to another customs approved treatment or use in another MS, the importer must present the original INF2 for certification by customs there. This will then be used to discharge the security on the replacement goods.

The procedures for issuing, checking and processing Form INF2 (including for split consignments) are detailed in SPE14090.