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Losses in warehouse: calculation of customs debt for lost goods

Under the current UK legislation (Taxation (Cross-border Trade) Act 2018 and The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020), a customs debt must be charged at the full duty rate.

Roles and responsibilities: Customs Directorate, National Review and Appeals (NRA) team

Updated the page with the new name - replaced 'Solicitor鈥檚 Office' with 'HMRC Legal Group鈥�

Updated the page with the new name - replaced 'Solicitor鈥檚 Office' with 'HMRC Legal Group鈥�

Reviews and appeals: tribunals

Updated the page with the new name - replaced 'Solicitor鈥檚 Office' with 'HMRC Legal Group鈥�

Applying for an authorisation for a Special Procedure: overview

removing links to old CAA manual and replacing with relevant links to gov.uk.
Removing info on transitional period as no longer relevant.

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions - guarantees

removing all links to old CAA manual and replacing them with gov.uk links

removing CAA links

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: basic conditions - AEO (Authorised Economic Operator)

Removing all references to to old CAA manual and replacing them with gov.uk guidance where possible.

Applying for an authorisation for a Special Procedure: extensions to time limits

Removed referenced and links to CAA manual

Reviews and appeals: contents of decision letters

Adding banner message that this page will be removed on 30/05/2024

Reviews and appeals: responsibility for Formal Departmental Reviews

Guidance has been reviewed and updates made banner message removed which told the user the manual was under review

List of forms and other documents

Application for Outward Processing changed from SP5 to SP4

Removals for export: removals to the continental shelf

The requirement to move goods from CW to the continental shelf was out of date. Goods no longer needed to be moved to IP, AU or free circulation prior to moving to the continental shelf from warehousing and this update reflects this change.

Roles and responsibilities: Authorising Offices

Details for NTAS updated - Email, tel number and address

Discharge of IP - methods of disposal: re-export as commissary stores

boxes removed

Authorising a Special Procedure: Authorisation by Declaration

Brexit update

Authorising a Special Procedure: application for amendment or renewal of an authorisation

Brexit updates

Authorising a Special Procedure: time periods for the validity of authorisations

Brexit updates

Authorising a Special Procedure: other forms of authorisation

Brexit updates

Authorising a Special Procedure: Authorisation by Declaration

Brexit updates

Administration, receivership and liquidation: contents

EU Exit changes

Administration, receivership and liquidation: general

EU Exit changes

Administration, receivership and liquidation: action by supervising office

EU Exit changes

Administration, receivership and liquidation: action by Insolvency Claims Handling Unit (Newcastle)

EU Exit changes

Administration, receivership and liquidation: notifying debts

EU Exit changes

Minor reformatting

Administration, receivership and liquidation: write off

EU Exit changes

Control, supervision and assurance of special procedures: contents

EU Exit changes

Page SPE06080 archived

Control, supervision and assurance of special procedures: introduction

EU Exit changes

Control, supervision and assurance of special procedures: methods of control/supervision

EU Exit changes

Control, supervision and assurance of special procedures: extent of control/supervision

EU Exit changes

Control, supervision and assurance of special procedures: assurance

EU Exit changes

Control, supervision and assurance of special procedures: risk areas of special procedures

EU Exit changes

Control, supervision and assurance of special procedures: Own Resources of the European Union

Page archived - guidance no longer applicable following the UK's exit from the EU

Control, supervision and assurance of special procedures: CHIEF profiles

EU Exit changes

Authorising a Special Procedure: positive decision 鈥� process for issuing an authorisation

Brexit updates

Brexit updates

Authorising a Special Procedure: retroactive authorisation

Brexit updates

Brexit updates

Authorising a Special Procedure: contents

Brexit token text added

Authorising a Special Procedure: overview

Brexit updates

Authorising a Special Procedure: standards for economic operator's authorisation or approval folder

Brexit update

Applying for an authorisation for a Special Procedure: contents

EU Exit changes

Applying for an authorisation for a Special Procedure: overview

EU Exit changes

Applying for an authorisation for a Special Procedure: transition arrangements - deciding when to apply for a new UK domestic legislation authorisation

EU Exit changes

Applying for an authorisation for a Special Procedure: accepting an application for a Special Procedure 鈥� general

EU Exit changes

Applying for an authorisation for a Special Procedure: processing an application for a Special Procedure 鈥� general

EU Exit changes

Applying for an authorisation for a Special Procedure: processing an application for a Special Procedure - authorising office process

EU Exit changes

Applying for an authorisation for a Special Procedure: pre-authorisation and approval checklists for the generic authorisation criteria and conditions

EU Exit changes

Minor change

Applying for an authorisation for a Special Procedure: pre-authorisation and approval checklists for bespoke authorisation criteria and conditions

EU Exit changes

Applying for an authorisation for a Special Procedure: acceptance and refusal of an application

EU Exit changes

Applying for an authorisation for a Special Procedure: time limits for considering an application and issuing a decision

EU Exit changes

Applying for an authorisation for a Special Procedure: extensions to time limits

EU Exit changes

Applying for an authorisation for a Special Procedure: application forms and supplementary information to be included with the application

EU Exit changes

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: contents

New Note added

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: overview

EU Exit changes

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: basic conditions - AEO (Authorised Economic Operator)

EU Exit changes

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: basic conditions - EORI (Economic Operator Registration and Identification)

EU Exit changes

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions - guarantees

EU Exit changes

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions - examination of the economic conditions (economic tests)

EU Exit changes

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions 鈥� TORO (Transfer of Rights and Obligations) and movements

EU Exit changes

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions - discharge of procedure and debt liability

EU Exit changes

Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: other conditions - bills of discharge

EU Exit changes

Hydrocarbon oils: Propane and Butane

Brexit updates

Hydrocarbon oils: stock accounts and supplementary declarations

Brexit updates

Hydrocarbon oils: goods which cannot be put to the prescribed Authorised Use

Brexit updates

Brexit updates

Hydrocarbon oils: common stock

Brexit updates

Bicycle parts: scope of relief

Brexit updates

Bicycle parts: completion of Authorised Use relief

Brexit updates

Bicycle parts: risk area

Brexit updates

Completion of Authorised Use and discharging liability: treatment of waste and scrap

Brexit updates

Completion of Authorised Use and discharging liability: completion of Authorised Use

Brexit updates

Completion of Authorised Use and discharging liability: Authorised Use relief and Inward Processing (IP)

Brexit updates

Completion of Authorised Use and discharging liability: Authorised Use relief and Outward Processing Relief (OPR)

Brexit updates

Completion of Authorised Use and discharging liability: Authorised Use relief and Customs Warehousing

Brexit updates

Completion of Authorised Use and discharging liability: export of Authorised Use goods

Brexit updates

Completion of Authorised Use and discharging liability: request for extension to the period to assign the goods to the prescribed Authorised Use

Brexit updates

Completion of Authorised Use and discharging liability: re-imported goods

Brexit updates

Completion of Authorised Use and discharging liability: alteration of use

Brexit updates

Miscellaneous: goods imported from Turkey

Page archived - change in legislation

Page archived - change in legislation

Miscellaneous: stolen goods

Brexit updates

Miscellaneous: discrepancy in the quantity of goods received

Brexit updates

Miscellaneous: goods given relief to which they are not entitled

Brexit updates

Miscellaneous: diversion of Inward Processing (IP) goods to Authorised Use relief: disposing of goods following revocation

Brexit update

Miscellaneous: diversion of Inward Processing (IP) goods to Authorised Use relief: retention of records following revocation or annulment

Brexit updates

Brexit updates

Hydrocarbon oils: scope of Authorised Use relief for Hydrocarbon Oils

Brexit updates

Hydrocarbon oils: Authorised Use authorisation to trade in HCO

Brexit updates

Hydrocarbon oils: time limit for completion of Authorised Use

Brexit updates

Hydrocarbon oils: collection of Customs duty on chargeable products under chemical transformation relief

Brexit updates

Hydrocarbon oils: section summary

Brexit updates

Hydrocarbon oils: scope of Authorised Use relief for Hydrocarbon Oils

Brexit updates

Hydrocarbon oils: Authorised Use authorisation to trade in HCO

Brexit updates

Hydrocarbon oils: declaration for free circulation

Brexit updates

Hydrocarbon oils: assurance

Brexit updates

Brexit updates

General relief conditions: goods subject to favourable tariff treatment by reason of their nature

WI328195

General relief conditions: who can apply for relief

WI328212

General relief conditions: the issue of an authorisation to cover imports and processing by more than one company

WI328239

General relief conditions: transferring an existing authorisation to another legal entity

WI328242

General relief conditions: incurrence of Customs debt at declaration for free circulation

WI328256

Specific rules and processes relating to Outward Processing: authorisation by declaration at export (previously known as 'simplified' authorisation) for repair

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

Discharge of the customs warehousing procedure: tariff preferences /quotas and cultural goods

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: tariff classification

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: ships stores

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: aircraft stores

Brexit update reference to Northern Ireland added

Removals for export: overview

Brexit update reference to Northern Ireland added

Removals for export: declaration methods for export

Brexit update reference to Northern Ireland added

minor spelling update

Removals for export: Customs Procedure Codes (CPC) for export

Brexit update reference to Northern Ireland added

Removals for export: contents

Brexit update

Removal from export: discharge of the customs warehousing arrangements at the frontier

Brexit update reference to Northern Ireland added

Removals for export: additional considerations for indirect exports (For NI only)

Brexit update reference to Northern Ireland added

Removals for export: evidence of export

Brexit update reference to Northern Ireland added

Removals for export: Goods Departed Message (GDM)

Brexit update reference to Northern Ireland added

Removals for export: supporting evidence of export

Brexit update reference to Northern Ireland added

Removals for export: postal exports 鈥� Royal Mail procedures

Brexit update reference to Northern Ireland added

Removals for export: Fast Parcel Operators (FPO)

Brexit update reference to Northern Ireland added

Removals for export: consolidation prior to export

Brexit update reference to Northern Ireland added

Removals for export: removals to the continental shelf

Brexit update reference to Northern Ireland added

Removals for export: exports of cultural goods

Brexit update reference to Northern Ireland added

Inward Processing - conditions and requirements: rate of yield (ROY)

cosmetic

Inward Processing - conditions and requirements: rate of yield - rules relating to beef fillets

cosmetic change

Removals for export: entry in the records on removal

Brexit update reference to Northern Ireland added

Inward Processing - conditions and requirements: Main Processed Products (MPPs)

cosmetic change

Simplified procedures: overview

Brexit update reference to Northern Ireland added

Simplified procedures: imports

Brexit update reference to Northern Ireland added

Simplified procedures: declarations using the simplified declaration

Brexit update reference to Northern Ireland added

Simplified procedures: receipts using Local Clearance Procedure (LCP)

Brexit update reference to Northern Ireland added

Simplified procedures: removals

Brexit update reference to Northern Ireland added

Simplified procedures: re-exports

Brexit update reference to Northern Ireland added

Simplified procedures: extra considerations for public warehouses

Brexit update reference to Northern Ireland added

Simplified procedures: public warehouse notification requirements

Brexit update reference to Northern Ireland added

Discharge of IP - methods of disposal: re-export as commissary stores

.

Supply Balance (economic code 05): period of validity of the authorisation/period for discharge

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

Temporary removals: refusal of an application for temporary removal

Brexit update reference to Northern Ireland added

Roles and responsibilities: Customs Special Procedures policy (SP) team

Change to Note at bottom to remove in bold

Change note from bold

Draft temporary removal letter: overview

Brexit update reference to Northern Ireland added

Roles and responsibilities: Units of Expertise (UoE)

Changed Note at bottom from bold

Roles and responsibilities: supervising offices for authorisations by declaration (NIRU and NTAS)

Amended Note at bottom to remove bold

Roles and responsibilities: National Clearance Hub (NCH)

Amended Note to remove in bold

Draft temporary removal letter: authorisation letter template

Brexit updates reference to Northern Ireland added

Roles and responsibilities: when to refer to UoE or policy team

Note added to bottom of page

Roles and responsibilities: Authorising Offices

Note added to bottom page

Roles and responsibilities: supervising offices

Note added to bottom of page

Common storage: overview

Brexit update reference to Northern Ireland added

Roles and responsibilities: NCH Customs Input Entry (CIE) team

Note added to bottom of page

Common storage: definition of commercial quality/technical characteristics

Brexit update reference to Northern Ireland added

Roles and responsibilities: Post Clearance Amendments (PCA) section

Note added to bottom of page

Roles and responsibilities: C18 team Salford

Added Note to bottom of page

Roles and responsibilities: National Duty Repayment Centre (NDRC)

Note added to bottom of page

Common storage: points to consider before authorisation

Brexit update reference to Northern Ireland added

Common storage: identification of customs duty status

Brexit update reference to Northern Ireland added

Roles and responsibilities: Border Force

Note added to bottom of page

Common storage: excise goods

Brexit update reference to Northern Ireland added

Roles and responsibilities: Offices of Guarantee - National Temporary Admissions Section (NTAS) and Salford Customs Comprehensive Guarantee Office

Note added to bottom of page

Roles and responsibilities: For Examination of economic conditions (economic tests)

Note added to bottom of page

Common storage: goods under Inward Processing (IP)

Brexit update reference to Northern Ireland added

Roles and responsibilities: Bill of Discharge team

Note added to bottom of page

Roles and responsibilities: Customs Directorate, National Review and Appeals (NRA) team

Note added to bottom of page

Common storage: tariff preference goods

Brexit update reference to Northern Ireland added

Common storage: establishing eligibility

Brexit update reference to Northern Ireland added

Common storage: granting the authorisation

Brexit update reference to Northern Ireland added

Common storage: stock adjustments

Brexit update reference to Northern Ireland added

Common storage: returned goods

Brexit update reference to Northern Ireland added

Common storage: re-export of common storage goods

Brexit update reference to Northern Ireland added

Common storage: irretrievable loss or destruction of goods

Brexit update reference to Northern Ireland added

Co-storage: overview

Brexit update reference to Northern Ireland added

Co-storage: aims of co-storage

Brexit update reference to Northern Ireland added

Co-storage: record keeping

Breexit update reference to Northern Ireland added

Co-storage: identification of goods

Brexit update reference to Northern Ireland added

Co-storage: application for co-storage

Brexit update reference to Northern Ireland added

Co-storage: granting the authorisation

Brexit update reference to Northern Ireland added

Co-storage: refusal of an application for co-storage

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: overview

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: First In 鈥� First Out (FIFO)

Brexit update reference to Northern Ireland added

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: removal entries

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: completion of entries

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: presentation of entries

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: release to free circulation 鈥� acceptance of the entry

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: duty point for removals to circulation

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: trader produced forms

Page archived

Discharge of the customs warehousing procedure: diplomatic privilege

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: visiting/NATO forces

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: supplies to export/duty free shops located portside or airside

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: sales from export/duty free shops

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: duty free samples

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: removal to another special procedure

Brexit update reference to Northern Ireland added

Temporary removals: temporary removal for auction

link to spe15435 removed from last paragraph as this page has been removed

Temporary removals: temporary removals to locations in another Member State

Page Archived

Discharge of the customs warehousing procedure: destruction

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: special export refund for beef

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: anti-dumping duty

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: UK Agricultural Policy related requirements

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: Documentary Proof of Origin (DPO) for textile products

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: BEIS licences 鈥� goods not restricted

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: BEIS licences - restricted goods

Brexit update reference to Northern Ireland added

Discharge of the customs warehousing procedure: ozone depleting substances

Brexit update reference to Northern Ireland added

Introduction: notices and associated guidance manuals

Add "Note" in bold to last paragraph on this page and unbold the other section of the paragraph

Usual Forms of Handling (UFH), other processing and records: application for Usual Forms of Handling (UFH)

EU update Reference to Northern Ireland added

Usual Forms of Handling (UFH), other processing and records: authorisation

EU updates - Reference to Northern Ireland added

Usual Forms of Handling (UFH), other processing and records: goods temporarily removed for UFH

EU update reference to Northern Ireland added

Usual Forms of Handling (UFH), other processing and records: bottling of wine

EU update reference to Northern Ireland added

Usual Forms of Handling (UFH), other processing and records: losses prior to or during processing

EU update reference to Northern Ireland added

Sampling and testing: overview

EU update reference to Northern Ireland added

Sampling and testing: definition of a sample

EU updates reference to Northern Ireland added

Sampling and testing: sampling applications

EU update reference to Northern Ireland added

Sampling and testing: temporary removal

EU update reference to Northern Ireland added

Sampling and testing: authorisation

EU update reference to Northern Ireland added

Temporary removals: overview

EU update reference to Northern Ireland added

Temporary removals: application for authorisation

EU exit update reference to Northern Ireland added

Temporary removals: failure to obtain authorisation

EU update reference to Northern Ireland added

EU update reference to Northern Ireland added

Temporary removals: circumstances where temporary removal should be refused

EU update reference to Northern Ireland added

Temporary removals: period of removal

EU update reference to Northern Ireland added

Temporary removals: failure to return the goods within the approved time limit

EU update reference to Northern Ireland added

Temporary removals: Usual Forms of Handling (UFH) while goods temporarily removed

EU updates reference to Northern Ireland added

Temporary removals: requirements on return of the goods

EU updates reference to Northern Ireland added

Temporary removals: retail sales under temporary removal

EU update reference to Northern Ireland added

Temporary removals: goods for display at fairs/galleries/exhibitions in the UK

EU update reference to northern Ireland added

Temporary removals: viewing/display of goods on retail premises and galleries

EU update reference to Northern Ireland added

Temporary removals: temporary removal to private residences

EU update reference to Northern Ireland added

Temporary removals: temporary removal for auction

EU update reference to Northern Ireland added

Receipt into customs warehouse: over shipments

Reference to Northern Ireland added

Receipt into customs warehouse: BEIS licences and/or Documentary Proofs of Origin (DPO)

Reference to Northern Ireland added and BEIS

Receipt into customs warehouse: goods awaiting import licences

Reference to Northern Ireland added

Receipt into warehouse: goods on which a tariff preference is to be claimed

Reference to Northern Ireland and link to gov.uk added

Receipt into customs warehouse: goods which have failed a tariff quota

Reference to Northern Ireland and link to gov.uk added

Losses in warehouse: overview

Reference to Northern Ireland added

Losses in warehouse: non-chargeable losses in warehouse

Reference to Northern Ireland added

Losses in warehouse: natural wastage

Reference to Northern Ireland added

Losses in warehouse: force majeure

Reference to Northern Ireland added

Losses in warehouse: loss of goods in co-storage

Reference to Northern Ireland added

Losses in warehouse: production losses

Reference to Northern Ireland added

Losses in warehouse: chargeable losses in warehouse

Reference to Northern Ireland added

Losses in warehouse: missing, mislaid or stolen goods

Reference to Northern Ireland added

Losses in warehouse: losses - duty rate applicable

Reference to Northern Ireland added

Losses in warehouse: losses - customs debt liability

Reference to Northern Ireland added

Losses in warehouse: loss of goods entitled to claim a tariff preference

Reference to Northern Ireland added

Destruction: overview

Reference to Northern Ireland added

Destruction: definition of destruction

Reference to Northern Ireland added

Destruction: requests to destroy goods

Reference to Northern Ireland added

Destruction: allowable methods of destruction

Reference to Northern Ireland added

Destruction: liability to customs debt

Reference to Northern Ireland added

Destruction: notation in the records

Reference to Northern Ireland added

Destruction: unauthorised destruction

Reference to Northern Ireland added

Usual Forms of Handling (UFH), other processing and records: overview

Reference to Northern Ireland and EU Exit added

Usual Forms of Handling (UFH), other processing and records: allowable operations

Reference to Northern Ireland and EU updates added

Hyperlink added to gov.uk guidance

Usual Forms of Handling (UFH), other processing and records: non-allowable operations

Reference to Northern Ireland added and link to gov.uk

Roles and responsibilities: National Duty Repayment Centre (NDRC)

Redacted text for contact details removed for Elaine Mole

Roles and responsibilities: For Examination of economic conditions (economic tests)

Amendments for Elain Mole

Roles and responsibilities: Bill of Discharge team

Amendment for Elaine Mole

Receipt into customs warehouse: overview

Added - 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

Receipt into customs warehouse: eligible goods

EU guidance updates. Added 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

Receipt into customs warehouse: ineligible goods

Added 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

Receipt into customs warehouse: non-customs warehousing goods

Reference to NI added

Receipt into customs warehouse: movement from the place of entry to the warehouse

Reference to NI added

Receipt into customs warehouse: arrival of the goods at a warehouse

Reference to Northern Ireland added

Receipt into customs warehouse: unreasonable or unexplained time delays in arrival

Reference to Northern Ireland added

Receipt into customs warehouse: discrepancies - general

Reference to Northern Ireland added

Receipt into customs warehouse: under shipments

Reference to Northern Ireland added

Roles and responsibilities: C18 team Salford

Amendments for Elain Mole

email address amendment

Duty management and closing stock balance systems: overview

Reference to EU removed and Northern Ireland added

Duty management and closing stock balance systems: duty management systems

Reference to articles 18 of Council regulation 952/2013 removed. Reference to Northern Ireland union withdrawal act 2018 and CEMA 1979 added

Duty management and closing stock balance systems: updating the duty management system

Reference to Northern Ireland (NI) Customs Authorisations provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979 added

Duty management and closing stock balance systems: closing stock balance

The following added - 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

Duty management and closing stock balance systems: use of the closing stock balance system

EU exit update ref to the following added 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

Duty management and closing stock balance systems: approving closing stock balance systems

The following added 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. Reference to UKAP or CAP for NI added

Duty management and closing stock balance systems: reviewing the closing stock balance system

Reference to authorising office added and: 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

Duty management and closing stock balance systems: third party record keeping

The following added 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. Reference to customs warehousing UoE

Duty management system and closing stock balance systems: risks

The following added 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

Introduction: aims and objectives of Special Procedures

Minor amendements

Introduction: legal framework of special procedures

Removed Legal Framework of UCC - AEO/CAA05030

Roles and responsibilities: Customs Special Procedures policy (SP) team

Amendments made for Elaine Cole

Roles and responsibilities: Units of Expertise (UoE)

Amendments for Elaine Mole

Roles and responsibilities: when to refer to UoE or policy team

Amendments for Elaine Mole

Roles and responsibilities: Authorising Offices

Amendments made for Elaine Mole

Roles and responsibilities: supervising offices

Changes made for Elaine Mole

Roles and responsibilities: supervising offices for authorisations by declaration (NIRU and NTAS)

Amendments made for Elaine Mole

Roles and responsibilities: National Clearance Hub (NCH)

Amendments made for Elaine Mole

Roles and responsibilities: NCH Customs Input Entry (CIE) team

Amendments made for Elaine Mole

Introduction: transition arrangements for Special Procedures

Page archived as per Elaine Mole

Introduction: contents

Removed spe01060 transition arrangements for Special Procedures

Introduction: liability to import VAT, excise duties and additional charges

Amendments made for Elaine Mole

Introduction: prohibitions and restrictions

Amendment made for Elaine Mole

Introduction: notices and associated guidance manuals

Amendments made by Elaine Mole

Introduction: scope of manual

Amendments made for Michelle Adams - Collins

Introduction: release of information 鈥� Freedom of Information Act

Amendments made for Michelle Adams- Collins

Amendments for Michelle Adams-Collins

Introduction: aims and objectives of Special Procedures

Amendments made for Elaine Moles

Introduction: laws, regulations and GDPR

minor change

Amendments made for Elaine Mole

Introduction: legal framework of special procedures

Amendments made for Elaine Mole

Shipwork goods: scope of relief

Brexit updates

Shipwork goods: relief from VAT

Brexit updates

Shipwork goods: goods subject to anti-dumping duty

Brexit updates

Shipwork goods: authorisation for shipwork Authorised Use

Brexit updates

Shipwork goods: completion of shipwork Authorised Use

Brexit updates

Shipwork goods: delivery to a vessel not at the trader's premises

Brexit updates

Shipwork goods: supply of goods for use as spare parts on a vessel

Brexit updates

Shipwork goods: assurance

Brexit updates

Redact token text

Shipwork goods: goods for the territorial waters

Brexit updates

General relief conditions: period to assign the goods to the prescribed Authorised Use

Amend title

Other specific goods: marine propulsion engines

Brexit updates

Other specific goods: casein

Brexit updates

Other specific goods: linseed oil

Brexit updates

Other specific goods: fish

Brexit updates

Other specific goods: cheese

Brexit updates

Military equipment: liaison with Commission and other Member States

Page archived

Military equipment: authorities, other than Customs, involved in other Member States

Page archived

Page archived

Military equipment: transfers

Page archived

Military equipment: requests to extend the scope of the relief

Page archived

Military equipment: contents

Links to SPE16265, SPE16270, SPE16275, SPE16280 archived

Military equipment: legal basis

Brexit updates

Military equipment: operational requirements of the scheme

Brexit updates

Military equipment: scope of scheme

Brexit updates

Military equipment: customs supervision and completion of Authorised Use

Brexit updates

Military equipment: authorisation

Brexit updates

Military equipment: issue and use, and retention of certificates

Brexit updates

Military equipment: import procedure

Brexit updates

Military equipment: declarations made using CFSP

Brexit updates

Military equipment: CPCs to be used for imports under the military equipment scheme

Brexit updates

Military equipment: relief from VAT

Brexit updates

Brexit updates

Military equipment: options for apportionment or warehousing

Brexit updates

Military equipment: liaison with Commission and other Member States

Unpublish - Brexit update

Military equipment: authorities, other than Customs, involved in other Member States

Unpublished - Brexit update

Military equipment: transfers

Unpublished - Brexit update

Military equipment: requests to extend the scope of the relief

Unpublished - Brexit update

Aircraft and their parts: completion of Authorisation Use

Brexit updates

Aircraft and their parts: transfers

Brexit updates

Aircraft and their parts: assurance

Brexit token added

Aircraft and their parts: parts for use in civil aircraft

Brexit update

Aircraft and their parts: relief from VAT

Brexit updates

Aircraft and their parts: authorisation

Brexit update

General relief conditions: incurrence of Customs debt at declaration for free circulation

Brexit updates

General relief conditions: incurrence of a Customs debt after goods have been placed under Customs supervision

Brexit updates

General relief conditions: calculation of Customs debt

Brexit updates

General relief conditions: issuing of reminders

Brexit changes

General relief conditions: transfer of an existing authorisation

Brexit updates

Aircraft and their parts: goods covered

Brexit updates

Brexit updates

Aircraft and their parts: goods imported with airworthiness certificates

Brexit updates

Brexit updates

Aircraft and their parts: temporary duty suspensions

Brexit updates

Aircraft and their parts: parts for military aircraft

Brexit updates

Aircraft and their parts: definition of a civil aircraft

Brexit update

General relief conditions: basic conditions of relief

Token added

General relief conditions: goods subject to favourable tariff treatment by reason of their nature

Token added

General relief conditions: who can apply for relief

Token added

General relief conditions: the issue of an authorisation to cover imports and processing by more than one company

Token added

General relief conditions: valuation

Token added

General relief conditions: agents / third party representation

Token added

General relief conditions: extensions to periods of discharge

Token added

General relief conditions: transferring an existing authorisation to another legal entity

Brexit update

General relief conditions: rate of yield

Token added

General relief conditions: provisions for common storage of goods

Token added

Token added

General relief conditions: period to assign the goods to the prescribed Authorised Use

Brexit updates

General relief conditions: goods not put to their prescribed Authorised Use

Brexit update

General relief conditions: basic conditions of relief

Brexit update

Brexit update

Brexit update

Removal of link to token page

General relief conditions: who can apply for relief

Brexit update

Brexit updates

Removal of link to token text

General relief conditions: the issue of an authorisation to cover imports and processing by more than one company

Brexit updates

Removal of link to token text

General relief conditions: valuation

Brexit updates

Removal of link to token text

General relief conditions: agents / third party representation

Brexit updates

Brexit updates

Removal of link to token text

General relief conditions: extensions to periods of discharge

Brexit updates

Brexit updates - removal of token text

Added token text

General relief conditions: goods subject to favourable tariff treatment by reason of their nature

Removal of link to token text

Control, supervision and assurance of special procedures: contents

Updated banner

Standardised exchange of information: Verification(NI ONLY)

INF9

Standardised exchange of information using the EU Trader Portal for use with prior export equivalence 鈥� scenarios(NI ONLY)

INF5 REMOVED

Specific rules and processes relating to Outward Processing: contents

no change

Tax free shopping: general (NI ONLY)

NI ONLY

Tax free shopping: eligible goods (NI ONLY)

NI ONLY

Tax free shopping: operation of the scheme (NI ONLY)

NI ONLY

Tax free shopping: IP Bills of Discharge (NI ONLY)

NI ONLY

Tax free shopping: sales on a duty inclusive basis (NI ONLY)

NI ONLY

Production accessories: types of catalyst

Link

Production accessories: non-eligible goods

link

Production accessories: authorisation

link

Production accessories: rate of yield

link

Production accessories: disposal of goods produced

link

Production accessories: accounting procedures

link

Production accessories: catalyst residues

link

Production accessories: repeated use of catalysts

link

Commercial policy measures: general

/guidance/licences-for-the-importexport-of-agricultural-products
.

Commercial policy measures: cultural goods

link

Commercial policy measures: ozone-depleting substances

link

Tax free shopping: operation of the scheme (NI ONLY)

link

Usual forms of handling (UFH)

no change
link

uk

Standardised exchange of information using the EU Trader Portal for use with prior export equivalence 鈥� scenarios(NI ONLY)

link

Standardised exchange of information: Verification(NI ONLY)

link

Discharge of IP - Bill of Discharge: general

link

Discharge of IP - Bill of Discharge: IP Bills of Discharge (BoD)

link

Discharge of IP - Bill of Discharge: full authorisations and authorisations involving another Member State(NI ONLY)

Bill of Discharge: full authorisations and authorisations involving another Member State(NI ONLY)

Authorisation by declaration: conditions for IP with an authorisation by declaration

SEE remove

Inward Processing - conditions and requirements: economic codes and economic tests

no change

Inward Processing - conditions and requirements: rate of yield (ROY)

no change

Add link:/guidance/apply-to-delay-or-pay-less-duty-on-goods-you-import-to-process-or-repair

Inward Processing - conditions and requirements: rate of yield - rules relating to beef fillets

no change

Inward Processing - conditions and requirements: Main Processed Products (MPPs)

no change

Inward Processing - conditions and requirements: Secondary Processed Products (SPPs)

NI LINES

Inward Processing - conditions and requirements: IP and End-Use/Authorised Use relief

AUTHORISED USE

Discharge of IP - methods of disposal: civil aircraft and spacecraft simplified discharges

The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020

NEW 188体育 LINK

Discharge of IP - methods of disposal: destruction

NI

Discharge of IP - methods of disposal: re-export as commissary stores

ADD LINK

Inward Processing - conditions and requirements: economic codes and economic tests

NO CHANGE

NO CHANGE

NC

Inward Processing - conditions and requirements: rate of yield (ROY)

NO CHANGE

Inward Processing - conditions and requirements: rate of yield - rules relating to beef fillets

NO CHANGE

NO

Inward Processing - conditions and requirements: Main Processed Products (MPPs)

NC

Specific rules relating to Outward Processing: processed products or replacements not liable to customs import duty

NO CHANGE

Specific rules and processes relating to Outward Processing: importing replacement goods under the Standard Exchange System (SES)

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

Specific rules and processes relating to Outward Processing: Standard Exchange System (SES) with prior importation

/guidance/using-similar-goods-to-replace-customs-special-procedure-goods

Specific rules and processes relating to Outward Processing: equivalence

SI
TCTA

Specific rules and processes relating to Outward Processing: rate of yield 鈥� introduction

NO CHANGE

Specific rules and processes relating to Outward Processing: rate of yield and 'average' rate of yield

UCC DELETED

Specific rules and processes relating to Outward Processing: rate of yield 鈥� determining the debt due

NO CHANGE

Specific rules and processes relating to Outward Processing: rate of yield 鈥� Added Value calculation of duty

EU-UK

Specific rules and processes relating to Outward Processing: using OP for zero rate of duty goods

EU-UK

Specific rules and processes relating to Outward Processing: authorisation by declaration at export (previously known as 'simplified' authorisation) for repair

EU-UK

Specific rules and processes relating to Outward Processing: authorisation by declaration at export for non-commercial goods

CHIEF/CDS
NO CHANGE

Specific rules and processes relating to Outward Processing: authorisation examples

NI ONLY

Specific rules and processes relating to Outward Processing: miscellaneous

PAGE REMOVED

Production accessories: general

/guidance/apply-to-delay-or-pay-less-duty-on-goods-you-import-to-process-or-repair

Production accessories: types of catalyst

/guidance/apply-to-delay-or-pay-less-duty-on-goods-you-import-to-process-or-repair

Production accessories: non-eligible goods

REMOVED NOTICE 3001

Production accessories: authorisation

REMOVE NOTICE 3001

Production accessories: rate of yield

REMOVED NOTICE 3001

Production accessories: disposal of goods produced

NOTICE 3001 REMOVED

Production accessories: accounting procedures

EU-UK

Production accessories: catalyst residues

NOTICE 3001 REMOVED

Production accessories: repeated use of catalysts

NOTICE 3001 REMOVED

Commercial policy measures: cultural goods

REG REMOVED

Commercial policy measures: ozone-depleting substances

TO BE CONFIRMED

Supply Balance (economic code 05): general (NI ONLY)

NI ONLY

Supply Balance (economic code 05): supply balance certificates (economic code 05) (NI ONLY)

Northern Ireland (NI) ONLY

Supply Balance (economic code 05): supply balance certificate extracts (NI ONLY)

NI ONLY

Supply Balance (economic code 05): successive processing

NI

Supply Balance (economic code 05): application for authorisation (NI ONLY)

NI ONLY

Supply Balance (economic code 05): authorisation

single union removed

Supply Balance (economic code 05): endorsing the supply balance certificate and advising the RPA

reg removed

Supply Balance (economic code 05): certificates issued in another Member State (NI ONLY)

NI ONLY

Supply Balance (economic code 05): transferring rights to the supply balance certificate

NI

Supply Balance (economic code 05): retrospective authorisation

NO CHANGE

Supply Balance (economic code 05): period of validity of the authorisation/period for discharge

REG REMOVE

Supply Balance (economic code 05): entry of the goods

NO CHANGE

Supply Balance (economic code 05): movement of the goods

NO CHANGE

Supply Balance (economic code 05): statistical reporting of economic code 05 goods

REG REMOVED

Continental shelf: general

UCC REMOVED

PAGE REMOVED

PAGE REMOVED

Continental shelf: Authorisation by declaration (AbD)

updated

Continental shelf: movements between Member States (NI ONLY)

NI ONLY

Tax free shopping: general (NI ONLY)

UK

Tax free shopping: eligible goods (NI ONLY)

EU-UK

Tax free shopping: operation of the scheme (NI ONLY)

NO CHANGE

Tax free shopping: IP Bills of Discharge (NI ONLY)

NO CHANGE

Tax free shopping: sales on a duty inclusive basis (NI ONLY)

NO CHANGE

Standardised exchange of information: Verification(NI ONLY)

NI ONLY

Recommended checks for IP Bills of Discharge (BoD1 and BoD3): assurance checks

NO CHANGE

Standardised exchange of information using the EU Trader Portal for use with prior export equivalence 鈥� scenarios(NI ONLY)

NI ONLY

Equivalence: goods at a more advanced stage of processing

/guidance/using-similar-goods-to-replace-customs-special-procedure-goods

Equivalence: customs status of equivalent goods

LINKS

Equivalence: 'standard' equivalence

LINK

Equivalence: prior export equivalence (PEE)

LINKS

Equivalence: prior export equivalence and preference

LINK

Equivalence: prior export equivalence and movements involving another Member State (standardised exchange of information using the EU Trader Portal). EX/IM) (NI ONLY)

NI ONLY PAGE. NO CHANGE

/guidance/using-customs-special-procedures

Equivalence: Standardised exchange of information using the EU Trader Portal.(NI ONLY)

NI ONLY PAGE

/guidance/using-customs-special-procedures

Equivalence: Standardised exchange of information using the EU Trader Portal.(NI ONLY)

NI ONLY PAGE

Equivalence: aggregation of standardised exchange of information using the EU Trader Portal.(NI ONLY)

/guidance/using-customs-special-procedures

Equivalence: time limits for importing replacement goods under PEE

/guidance/using-similar-goods-to-replace-customs-special-procedure-goods

Equivalence: movements involving another Member State with standard equivalence (NOT PEE) - standardised exchange of information using the EU Trader Portal(IM/EX) (NI ONLY)

LINK

Equivalence: time limits for presentation of the standardised exchange of information using the EU Trader Portal.(NI ONLY)

NI ONLY

Equivalence: goods imported for repair

LINKS

Equivalence: equivalent goods imported under warranty or guarantee

LINK

Equivalence: special equivalence rules for certain agricultural goods

LINK

Equivalence: genetically modified goods

UK
LINK

Inward Processing - conditions and requirements: rate of yield - rules relating to beef fillets

link

鈥淣orthern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal

Inward Processing - conditions and requirements: Main Processed Products (MPPs)

LINK

Inward Processing - conditions and requirements: Secondary Processed Products (SPPs)

LINK

Inward Processing - conditions and requirements: eligible goods

LINK

Inward Processing - conditions and requirements: IP and End-Use/Authorised Use relief

end use

Inward Processing - conditions and requirements: apportionment - IP and End-Use

NI ONLY LINK

Inward Processing - conditions and requirements: applications involving Excise products (tobacco or alcohol)

LINK

Authorisation by declaration: general

LINK ON NI

Authorisation by declaration: details to be included on the Customs declaration entering goods to an IP authorisation by declaration

NI ONLY
LINK

Authorisation by declaration: conditions for IP with an authorisation by declaration

NI ONLY

Inward Processing - conditions and requirements: identification of the imported goods in the processed products

LINK
ADD

Inward Processing - conditions and requirements: economic codes and economic tests

UK LINKS

/guidance/apply-to-delay-or-pay-less-duty-on-goods-you-import-to-process-or-repair

Inward Processing - conditions and requirements: rate of yield (ROY)

/guidance/using-inward-processing-to-process-or-repair-your-goods

Import to IP and goods declared to IP from another Customs procedure: goods imported to IP - Import CPCs

NI LINK

Import to IP and goods declared to IP from another Customs procedure: checks required

CDS

Import to IP and goods declared to IP from another Customs procedure: postal imports - Royal Mail Group (and other postal operators carrying mail under the Universal Postal Union agreement) only

LINK

Import to IP and goods declared to IP from another Customs procedure: entering goods to IP using simplified import procedure (CFSP)

LINK

Import to IP and goods declared to IP from another Customs procedure: industrial goods entered to IP from Turkey

NI ONLY PAGE

Discharge of IP - methods of disposal: general - discharging IP liability

NI LINK

Discharge of IP - methods of disposal: re-export from the UK

UK

Discharge of IP - methods of disposal: declaring IP goods to another customs procedure

/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them

Discharge of IP - methods of disposal: moving goods to export shops authorised as a customs warehouse

CW

Discharge of IP - methods of disposal: re-export as commissary stores

/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them

Discharge of IP - methods of disposal: re-export as ships stores, aircraft stores or equipment

NI ONLY

Discharge of IP - methods of disposal: aviation fuel

/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them

Discharge of IP - methods of disposal: IP supplies to armed forces or to NAAFI

link

Discharge of IP - methods of disposal: IP goods supplied as tray type meals

/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them

Discharge of IP - methods of disposal: supplies to diplomatic offices

LINK

Discharge of IP - methods of disposal: Turkey (NI ONLY)

NI ONLY

Discharge of IP - methods of disposal: Channel Islands and other special territories (NI ONLY)

NI ONLY

Discharge of IP - methods of disposal: temporary export - Outward Processing(OP)

LINK

Discharge of IP - methods of disposal: export to the continental shelf

NI ONLY

Discharge of IP - methods of disposal: export preference

NI ONLY

Discharge of IP - methods of disposal: destruction

NI ONLY

Discharge of IP - methods of disposal: export refunds, IP and processed cheese (NI ONLY)

NI ONLY PAGE

Discharge of IP - methods of disposal: civil aircraft and spacecraft simplified discharges

NI ONLY

Discharge to free circulation: general

FREE CIR

Discharge to free circulation: general release to free circulation

NI ONLY

Discharge to free circulation: duty calculations on discharge

Authorised Use

Discharge to free circulation: import VAT calculations

VAT

Discharge to free circulation: discharging IP goods at an End Use rate of duty

NI ONLY

Discharge to free circulation: discharge of licensable goods

LINK

Discharge to free circulation: discharge of goods claiming preferential tariff treatment within tariff quotas or ceilings

NI ONLY

Discharge of IP - Bill of Discharge: general

IP DISCHARGED

/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them

Discharge of IP - Bill of Discharge: IP Bills of Discharge (BoD)

/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them

Discharge of IP - Bill of Discharge: authorisations by declaration

LINK

Discharge of IP - Bill of Discharge: full authorisations and authorisations involving another Member State(NI ONLY)

/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them

Discharge of IP - Bill of Discharge: checks on Bills of Discharge

NI ONLY

Discharge of IP - Bill of Discharge: supervising office recording of checks undertaken

NI ONLY

Discharge of IP - Bill of Discharge: retention of Bills of Discharge

four years

Discharge of IP - Bill of Discharge: late Bills of Discharge/failure to submit Bills of Discharge

no change

VAT only IP: general

LINK

VAT only IP: authorisation

NI ONLY

VAT only IP: risks

LINK

Equivalence: general

NI ONLY

Equivalence: determining whether goods are equivalent

LINK

Equivalence: commercial quality and technical characteristics

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

Taxation (Cross-border Trade) Act 2018

Recommended checks for IP Bills of Discharge (BoD1 and BoD3): accepted BoD - action to be taken

The IP Bills of Discharge team review BoD1鈥檚 and perform checks via DMS.

The IP Bills of Discharge team will review BoD1鈥檚 and perform checks via DMS.

Specific rules and processes relating to Temporary Admissions: contents

No contents

Specific rules relating to Outward Processing: risk - exporting or importing gold and jewellery

The wording of the guidance has been updated to ensure compliance of the outward processing procedure. A section of the guidance has also been redacted as it covers the risk factors officers will face insuring compliance

Discharge of IP - Bill of Discharge: checks on Bills of Discharge

-Republishing for format fix

Specific rules and processes relating to Temporary Admissions: contents

contents page added

contents page added

contents page added

Specific rules and processes relating to Temporary Admissions: contents

Page added to contents

Recommended checks for IP Bills of Discharge (BoD1 and BoD3): unsatisfactory BoD - action to be taken

ads

-Republishing for redacted text fix

Recommended checks for IP Bills of Discharge (BoD1 and BoD3): accepted BoD - action to be taken

On advisement of Unit of Expertise

Recommended checks for IP Bills of Discharge (BoD1 and BoD3): assurance checks

On advisement of Unit of Expertise

Discharge of IP - Bill of Discharge: late Bills of Discharge/failure to submit Bills of Discharge

Redacted text

Discharge of IP - Bill of Discharge: supervising office recording of checks undertaken

-Republishing for format fix

Discharge of IP - Bill of Discharge: checks on Bills of Discharge

On advisement of Unit of Expertise

Adding redaction to content.

Discharge of IP - Bill of Discharge: supervising office recording of checks undertaken

On advisement of Unit of Expertise

On advisement from Unit of Expertise

Discharge of IP - Bill of Discharge: late Bills of Discharge/failure to submit Bills of Discharge

On advisement of Unit of Expertise

Recommended checks for IP Bills of Discharge (BoD1 and BoD3): unsatisfactory BoD - action to be taken

On advisement of Unit of Expertise

Recommended checks for IP Bills of Discharge (BoD1 and BoD3): unsatisfactory BoD - action to be taken

On advisement of Unit of Expertise

On advisement of Unit of Expertise

Recommended checks for IP Bills of Discharge (BoD1 and BoD3): accepted BoD - action to be taken

On advisement of Unit of Expertise

On advisement of Unit of Expertise

Recommended checks for IP Bills of Discharge (BoD1 and BoD3): assurance checks

On advisement of Unit of Expertise

Discharge of IP - Bill of Discharge: late Bills of Discharge/failure to submit Bills of Discharge

On advisement of Unit of Expertise

Discharge of IP - Bill of Discharge: supervising office recording of checks undertaken

On advisement of Unit of Expertise

Discharge of IP - Bill of Discharge: checks on Bills of Discharge

On advisement of Unit of expertise