SPE14140 - Customs Special Procedures Manual - HMRC internal manual
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...
Source: gov.uk