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HMRC internal manual

Customs Special Procedures Manual

Specific rules and processes relating to Outward Processing: arrangements for CFSP traders

Separate arrangements are in place for authorised CFSP traders using OP, who must retain exhausted INF2s with their own customs records for audit purposes.

Most CFSP traders have an OP module attached to their system which enters the data from the INF2 onto their system to build up the export data, with a hard copy INF2 being retained in a file. Bill of materials for each garment are also entered onto the system and flagged as OP. When goods are re imported the system searches for the available export product for each style using rate of yield figures from the bill of materials.