Report goods exported to the EU using inward or outward processing

Last updated 25 January 2021

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 must be authorised to use either:

• inward processing for imports
• outward processing for exports

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.

If you’re a trader established in Northern Ireland you’ll need a valid multi-state authorisation on the EU Customs Decision System to move goods using inward processing (IP) or outward processing (OP).

Whenever you use your inward processing or outward processing authorisation, you will need to submit an information sheet by accessing the EU Customs Trader Portal.

When to submit an information sheet

You can submit an information sheet from when you start to move goods and up until you complete movements.

Inward processing

If you exported products to an EU business that you processed or repaired but made from equivalent goods that were in free circulation, and then imported the goods needed for inward processing you’ll need to do the following:

1. Submit an information sheet to transfer the rights and obligations to the EU business when the goods are imported and enter the inward processing procedure.

2. When you import the goods that were needed for inward processing, declare this on your import declaration using codes C710 and document status AC and INF reference (not the submission number).

Outward processing

If you exported goods using outward processing and then re-import them in separate consignments, you’ll need to do the following:

1. You should submit an information sheet to transfer the rights and obligations to the EU business when the goods are imported and enter the inward processing procedure.

2. Declare this on your export declaration using codes C710 and document status AC and INF reference (not the submission number).

Register to access the EU Customs Trader Portal

Traders established in Northern Ireland need to register to access the EU Customs Trader Portal by email to admin.uum@hmrc.gov.uk.

You will need to supply your:

• name
• contact email address
• address of your Northern Ireland operation
• Economic Operator Registration and Identification scheme number (XI prefix)

HMRC will email you within 5 days to give you the link to the EU Customs Trader Portal where you can complete an application form to register.

Get help or information

Contact your customer compliance manager or email admin.uum@hmrc.gov.uk if you have any questions about this process.