Specific rules and processes relating to Outward Processing: use of 'globalised' INF2
Where a trader has identified that individual INF2s have caused problems (for example where they cannot move them from one UK port to another for split import consignments quickly enough) then authorising offices may consider authorising the use of a ‘globalised’ INF2 but only if the following conditions are considered:
- if the scenario involves another Member State you must seek their agreement to the use of globalised INF2 process
- the trader’s record keeping is good enough to keep up-to-date tracking information which will be clearly understandable to HMRC when they conduct audit/assurance
- the supervising office is able to conduct the more frequent supervision of this facilitation (at least annually, but when they first are authorised we would expect a follow-up after a few months to check all is on track)
- any consignments imported that cannot be adequately tied with an original export should be rejected and not obtain relief (it needs to be made clear to the trader it is their responsibility to make sure that the records are accurate enough to tie the two up, it is not for supervising offices to spend time sorting all this out at the end of each annual (or other set) period.