SPE14130 - Specific rules and processes relating to Outward Processing: use of 'globalised' Standardised exchange of information (NI ONLY)

Note: This manual is under review following Brexit and is likely to be withdrawn.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

Notes: From 01st June 2020 UK trader must use the EU Customs Trader Portal to submit standardised exchange of information for customs special procedures https://www.gov.uk/guidance/using-customs-special-procedures

Where a trader has identified that individual standardised exchange of information 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’ Standardised exchange of information 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 standardised exchange of information 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.

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