Lodgements of documents: how the National Clearance Hub (NCH) deals with specific types of movement and/or goods: A-Z INF1s
Action where an authorised holder request endorsement of INF1s
The supervising office should:
- check that an original and 2 copies have been completed
- check that the authorisation holder has completed boxes 1 - 7, (box 5 must provide a clear and precise description of the goods, this should correspond to the descriptions stated in the authorisation held)
- enter details in box 8 of any ‘commercial policy’ measures applicable to the goods when they were first entered to Inward Processing (IP), refer to IPR180000
- complete Box 9 (a) and (b) to identify the amount of import duties and compensatory interest liable on the quantity of goods entered to IP that are contained in the goods described in box 5 of the form
Note: if goods were initially entered to drawback, goods will be liable to compensatory interest from the date the repayment under drawback was made. Details of any other charges applicable such as:
* anti-dumping duty * specific customs duty (previously CAP charges), or * countervailing duty
must be shown at 9(c) and specified in box 10
- confirm in box 11 the date on which the goods mentioned in the ‘goods described’ in box 5 of the form were first entered to IP (if goods were initially entered to drawback state the date duties were repaid)
- endorse box 12, and
- retain a copy and return the original to the trader.
If the 2nd, 3rd or 4th indent in box 3 of the INF1 is marked, the UK supervising office must enter the information in boxes 8 - 12.
Action when goods entered in the UK are diverted to another Member State
If the requesting Member State has completed box 13 requesting verification of the form, the UK supervising office must verify the information in boxes 8 - 11, complete box 14 and where appropriate box 15.
Supervising offices must ensure that requests for verification of INF1s are dealt with promptly.
Goods entered to Inward Processing (IP) in another Member State being diverted in the UK
When an INF1 is presented with the diversion entry (INCH02480) and the customs office in the first Member State has completed INF1 boxes 8 - 12, the diversion can be allowed on the basis of the INF1 information. If there any doubts about the correctness of the information, INF1 box 13 should be completed and the form sent to the supervising office shown in box 2 for verification.
If no INF1 is presented but boxes 15, 16, 34, 41, 42 on the SAD diversion entry refer to the goods at the time of first entry to IP in the EU (and not after processing), diversion may be accepted without using an INF1 provided a copy of the initial entry to IP can be presented. If there are any doubts about the information or no details are provided, an INF1 should be raised to verify these details. In these cases prepare an INF1 in duplicate and complete boxes 1 -7. In box 3 mark the 2nd check box (if the goods are also subject to commercial policy controls also mark the 3rd check box). Send the INF1s to the supervising office responsible for the authorisation holder in the other Member State of first entry and take the payment of charges on the diversion entry on deposit (MCD) pending receipt of the verified INF1. When the INF1 is received ensure the correct charges due are brought to account and where applicable, apply any commercial policy measures indicated (refer to IPR180000).
Referred to in IPR101100.
Box 9 procedure
The information in box 9 of the INF1 concerning liability to customs charges due, relates to the quantity, tariff heading and origin of goods at the time they were entered to IP and not after processing.