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HMRC internal manual

Import and National Clearance Hub Procedures

From
HM Revenue & Customs
Updated
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Examinations of goods: INF documents selected for Route 1 by profiles E221 and R011 - INF 2 for Outward Processing Relief (OPR)

When an entry is selected route 1 by one of the above mentioned profiles the National Clearance Hub (NCH) sends BF the details of the profile with a copy of the entry that generated the hit so BF can initiate their checks.

BF carry out their checks and faxes a copy of the stamped individual INF 2, INF 5, INF 9 or INF 6 with the appropriate entry number to the NCH who clears the goods.

HMRC at export:

  1. Check that boxes 1-15 on the INF 2 have been correctly completed and agree with the information on the C88.
  2. Box 6 - the OPR authorisation number should be in the format OP/*\*/***/**. The last two digits are the year the authorisation is valid to.
  3. Box 16 of the INF2 ‘Means of identification used’ should agree with the method of identification of the goods in box 31 & box 44 of the C88. If there is not enough room in Box 16 a separate list must be provided in duplicate. Stamp both copies of the list.
  4. Box 16 - complete the last day for re-importation of the compensating products.
  5. Await confirmation of clearance of the goods.
  6. If satisfied, and the goods are to be exported via another member state, stamp and enter name of Customs office in Box 16 only and return the original copy (and duplicate) to the Trader. Box 17 will be completed by the member state where export from the EU takes place.

OR

  1. If satisfied and the goods are to be exported directly from the UK, stamp and enter name of Customs office in boxes 16 & 17 on both copies of the INF2 and return the original copy (and duplicate) to the Trader.
  2. Fax NCH to inform them the INF has been completed.

The NCH clears the goods.

HMRC will at import:

  1. Check that boxes 1-15 on the INF 2 have been correctly completed and agree with the C88s and is endorsed by HMRC at Export.
  2. Box 6 - the OPR authorisation number should be in the format OP/*\*/***/**. The last two digits are the year the authorisation is valid to.
  3. Box 16 of the INF2 ‘Means of identification used’ should agree with the method of identification of the goods in box 31 & box 44 of the C88s. If there is not enough room in Box 16 a separate list must be provided in duplicate.
  4. Box 16 - check the last day for re-importation of the compensating products has not passed.
  5. Box 20 - the officer completes the first 4 sections on the reverse of the original INF 2, entering the total export quantity in the first box ‘A’ and the quantity of goods included in the import consignment in the first Box ‘B’. Insert the entry number and the official date stamp in the adjacent large box and enter the balance of good remaining to be imported in the Box ‘A’ of the next blank section of Box 20. Return the INF 2 to the importer.

Check that all the exported goods have been re-imported in a single consignment by checking the exported quantity of goods, applying the rate of yield and calculating whether the imported quantity exhausts the quantity exported.

For example if the trader has exported 10 yards of suiting material and stated that the rate of yield is 1:5, then you would expect 5 suits to be re-imported before the export quantity is exhausted.

If the import quantity exhausts the quantity of Goods exported, cancel the INF2 by writing ‘EXHAUSTED’ across the document and return it to the Traders supervising office which issued it.

If the quantity imported does not exhaust the INF 2 and all 4 sections of Box 20 have been used, the importer must transfer any unexhausted balance to a new form INF2, complete Box 16 with the original export details and present it along with the exhausted form for certification by BF.