SPE14150 - Specific rules and processes relating to Outward Processing: arrangements for CFSP traders(NI ONLY) You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Notes: From 01st June 2020 UK trader must use the EU Customs Trader Portal to submit INFs for customs special procedures https://www.gov.uk/guidance/using-customs-special-procedures Separate arrangements are in place for authorised CFSP traders using OP, who must retain exhausted INF2s with their own customs records for audit purposes. Most CFSP traders have an OP module attached to their system which enters the data from the INF2 onto their system to build up the export data, with a hard copy INF2 being retained in a file. Bill of materials for each garment are also entered onto the system and flagged as OP. When goods are re imported the system searches for the available export product for each style using rate of yield figures from the bill of materials.