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Import and National Clearance Hub Procedures. NOTE: This manual was affected by the new Customs legislation introduced in May 2016 and has been reviewed.
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email <hmrcmanualsteam@hmrc.gov.uk> to let us know. Please check the other guidance available on GOV.UK from HMRC. A general guide to UK export procedures using the National Export System. NOTE: This manual will be affected by the new Customs legislation being introduced in May 2016 and is currently under review.
SPE14140 - Specific rules relating to Outward Processing Relief: importation: use of INF2s for split consignments(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 INF2s must be endorsed by the Customs authority i.e. Border Force (BF) at the point at export in respect of Outward Processing Relief (OPR) goods returni...