SPE14150 - Specific rules and processes relating to Outward Processing: arrangements for CFSP traders(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Note: This manual is under review following Brexit and is likely to be withdrawn.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

Separate arrangements are in place for authorised CFSP traders using OP, who must retain exhausted standardised exchange of information 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 standardised exchange of information onto their system to build up the export data, with a hard copy standardised exchange of information 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.

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