Specific rules relating to Outward Processing: importation: use of INF2s for split consignments
When you import goods, which were exported from another Member State, the information sheet INF2 (C&E 1155) proves that you were authorised for OP in the member state of export. It specifies the type and quantity of the exported goods and contains information on the rate of yield. If your compensating products are being imported in multiple ‘split’ consignments, you will also need to present forms INF2 covering the exported goods. We will certify these as a replacement for the export declaration.
If you intend to import your compensating products to another Member State, you must complete both parts of Import and export: Information sheet INF2 - outward processing (C&E1155) and present it to Border Force (BF) at the place of export for certification. You must attach evidence of the value of the exported goods to your export declaration. You must allow sufficient time for us to examine the goods if we wish to do so. If the goods are not leaving the EU direct from the member state of export, the office of entry to the export procedure should check the form is completed correctly and stamp up box 16 and return it to the declarant, who should produce it to the Office of Exit from the EU to complete box 17 and return it for presentation with the import entry.
Certification of INF – process
In cases where an Export Accompanying Document (EAD) (or copy of the export entry and / or a copy of the departure message, clearly showing the Declaration Unique Consignment Reference (DUCR) number) is not exhausted by the first import consignment, the importer, or agent, must produce a completed Form (or Forms) INF2 (C&E 1155) for the balance of the exported goods. A separate form is required for each commodity code on which relief is claimed. The EAD (or copy of the export entry and / or a copy of the departure message, clearly showing the Declaration Unique Consignment Reference (DUCR) number must be attached to the INF2 and details of the export SAD must be entered in Box 16. The NCH/BF must confirm the export details and certify the INF2 in Box 16.
The NCH/BF must cancel the EAD (or copy of the export entry and / or a copy of the departure message, clearly showing the Declaration Unique Consignment Reference (DUCR) number by writing ‘EXHAUSTED’ across it in red ink, and note on it the serial number(s) of the INF2(s) issued to replace it. The EAD must be retained by the NCH/BF and attached to the import declaration.
The NCH/BF must complete the first of the four sections of Box 20 on the reverse of the original INF2, entering the total export quantity in the first ‘A’ box and the quantity of goods included in the import consignment in the first ‘B’ box. Insert the import entry number and the official date stamp in the adjacent large box and enter the balance of goods remaining to be imported in the ‘A’ box of the next blank section of Box 20. Return the completed INF2 to the importer.
Production of the certified INF2 with subsequent import consignments replaces the requirement for an EAD (or copy of the export entry and / or a copy of the departure message, clearly showing the Declaration Unique Consignment Reference (DUCR) number after export and prior to the goods being returned). If all four sections in Box 20 have been used, the importer must transfer any unexhausted balance to a new Form INF2, complete Box 16 with the original export details, and present it along with the exhausted form for certification by the NCH/BF. Exhausted INF2s should be retained by the NCH/BF and attached to the import declaration which exhausted it.