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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 5 Inward processing relief (IP)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Where the UK office of export and office of exit from the Union are at different places in the UK BF at the UK office of export must:

1 Carry out checks 1 - 3 as above
   
2 If satisfied, complete and stamp box 9 noting details of export entry number, and CT declaration using metal ‘T form’ type stamp.
3 Return INF 5 (original and three copies) to the trader.

The UK office of exit from the EU must check that the INF5 (original and three copies) is presented and that Box 9 has been completed and stamped by the office of export. If satisfied, complete and stamp box 10. Return the original and copies 1 and 2 to the trader. INF 5 copy 3 must be sent promptly to the supervising office named in box 7 of the INF 5.Where UK office of export but office of exit from the Union is in another Member State:

If goods are presented for export in the UK but the office of exit from the EU is in another Member State, for example, goods are sent to Holland for final shipment and the goods will undergo no further process in (an)other Member State(s), the INF5 should be completed in the UK. When the export declaration is accepted the status of the goods changes from free circulation to IPR. Although the goods have been declared for export, UK policy requires the goods to move to the office of exit under Union Transit arrangements.

The UK office of export should:

1 Carry out checks 1 - 3 referred to as above
   
2 If satisfied, complete and stamp box 9, noting details of export entry number, and CT declaration using metal ‘T form’ type stamp.
3 Return INF 5 (original and three copies) to the trader.

Where the office of export is in another Member State but final office of exit from the Union is in the UK:

BF at the UK office of exit from the EU must check that the INF5 (original and three copies) is presented and that Box 9 has been completed and stamped by the office of export.

If satisfied, complete and stamp box 10. Return the original and copies 1 and 2 to the trader. INF 5 copy 3 must be sent promptly to the supervising office named in box 7 of the INF 5.

Importing replacement goods to the UK (action by BF at the import office)

An INF5 endorsed at export should be presented with the IP import declaration. If no INF 5 is presented but the importer confirms that one will be presented, the goods may be released provided full security is taken pending production of the form.

Where an INF 5 is presented the following checks should be made:

1 Form INF5 (original and copies 1 and 2) are presented
   
2 Confirm that the importer is the person authorised to enter the goods, refer to INF 5 box 2.
3 INF5 Boxes 9 and 10 are completed and stamped. If they are not, advise the importer that you will need to send the INF5 to the supervising office named in box 7 to verify that the information on the form is correct. If this is necessary complete box 15 to request post clearance verification. Providing the remainder of the checks to be carried out are satisfactory, the goods may be released on provision of full security, pending receipt of verification results from the supervising office.
4 Check the date for import identified in box 9 has not been exceeded. If the date for import has been exceeded the importer must be advised that the authorisation holder will need to apply to their supervising office for an extension. Providing the remainder of the checks to be carried out are satisfactory, the goods may be released on provision of full security, pending confirmation that an extension has been granted
5 Check that the description of the goods in SAD box 31 and the CN code in box 33 are the same as stated in boxes 4 and 5 of the INF 5
6 Confirm the quantity of goods entered on the SAD does not exceed the quantity shown in box 6 of the INF 5 (or any balance shown in box 17)
7 If the import entry is for less than the quantity of goods in box 6, note the quantities and entry details in box 17 on all copies of the INF 5.
8 If the INF 5 is correct, no balance remains* and the goods will be released, return the original to trader, retain copy 1 with the entry and return copy 2 to the Supervising Office identified in box 7.
  * Note: if there is a balance of goods to be entered send a copy of ‘copy 2’ to the supervising office and return the original together with copy 1 and 2 to the trader. The supervising office should note the balance to ensure the correct amounts are accounted for on the suspension return when it is due and retain in the traders folder.
  When a final balance of goods is being entered return the original to trader, retain copy 1 with the entry and return copy 2 to the Supervising Office.