HMRC internal manual

Customs Special Procedures Manual

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 (please see SPE03061).

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 (please see SPE14140).

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.