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SPE13655 - Customs Special Procedures Manual - HMRC internal manual

Report goods exported to the EU using inward or outward processing

Report goods exported to the EU using inward or outward processing Check if you should submit information sheets (INFs) if you re a UK trader using customs special procedures for inward or outward processing. From: Contents Print this page If you’re established in the UK and sending goods to an EU country using inward or outward processing, you must check if you should submit an information sheet ( INF). You do not need to submit an information sheet if the movement of goods does not involve an EU country. In this case you should keep evidence of movements in your own commercial records.

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