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HMRC internal manual

Customs Special Procedures Manual

Specific rules relating to Outward Processing Relief: importation: use of INF2s for split consignments

INF2s must be endorsed by the Customs authority i.e. Border Force (BF) at the point at export in respect of Outward Processing Relief (OPR) goods returning as split consignments, or where it is unknown if they are coming back as split consignments. There is no requirement for an INF2 where OPR goods are returning in one consignment into the UK. Any instances where the office of import and export are in different Member States must be covered by the INF2/TORO procedure.

 

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 completed Form(s) 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 DUCR must be attached to the INF2 and details of the export SAD must be entered in Box 16. The National Clearance Hub (NCH)/BF must confirm the export details and certify the INF2 in Box 16.

NCH/BF must cancel the EAD (or copy of the export entry and/or a copy of the departure message, clearly showing the DUCR 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 NCH/BF and attached to the import declaration.

NCH/BF must also 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 DUCR 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 INF2, complete Box 16 with the original export details, and present it along with the exhausted form for certification by NCH/BF. Exhausted INF2s should be retained by NCH/BF and attached to the import declaration which exhausted it.

 

Retrospective INF2s - process

In limited cases retrospective INF2s can be issued and follow the process as above. This would occur when the trader did not complete an INF2 at export, but later required one e.g. due to unforeseen circumstances, such as goods returning as a split consignment. BF should endorse the retrospective INF2s, subject to them seeing satisfactory evidence of export (e.g. original export documents and/or examination of goods). Checks should be completed to ensure that the INF2s issued only cover goods declared on the original export entry.

 

Specific rules relating to Outward Processing Relief: importation: use of INF2s involving another Member State

With the introduction of UCC all INF2s which involve another Member State should follow the TORO rules, normally within an Annex 12 - Outward Processing Single Community authorisation. This sets out the conditions for approval and which rights and/or obligations have been passed from one party to another.

When you import goods, which were exported from another Member State, the information sheet INF2 (C&E 1155) proves that you were authorised for Outward Processing Relief (OPR) 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 - OPR (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 box 17 if the goods are exiting from this office. If the office of exit if different then the INF2 should be returned 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.

Additionally, on rare occasions where technical errors appear on the INF2 (e.g. the other Member State did not stamp box 17 on INF2, but have stamped box 16), BF should consider alternative evidence of export, to enable them to endorse the INF2. This should prevent the need to return the goods/INF2 to the other Member State, so long as the evidence is adequate. If it is not adequate, then the goods/INF2 can be refused, however this should be on rare occasions.