Moving processed or repaired goods into free circulation or re-exporting them

Imported from official source

January 21, 2020 00:00

When you’ve finished processing or repairing your goods, you must leave or ‘discharge’ the procedure and dispose of your goods by:

re-exporting them outside the UK — you’ll need to use a full declaration unless you’re authorised to use simplified declaration procedures

declaring them to another customs procedure

transferring them to another inward processing authorisation holder

destroying them — usually only possible under customs supervision

There are also special cases for certain goods which are classed as re-export.

Your authorisation letter will tell you:

the period of time before you have to discharge your goods — this will be based on the period you estimated on your application form or 6 months if you used authorisation by declaration

details of your supervising office if you need to extend the period

Discharging your goods with a full authorisation

You need to send a form, known as a ‘bill of discharge’ to your supervising office no later than 30 days after the end of the period for discharge.

The Customs Handling of Import and Export Freight (CHIEF) system is no longer available for completing full import declarations. You can still discharge any outstanding goods through CHIEF if you used the CHIEF system to complete your full import declaration.

If you completed your full import declaration through CHIEF

If you completed your full import declaration through the CHIEF system, complete the online form for CHIEF to discharge your goods.

You’ll need to sign in to use this service. If you do not already have sign in details, you’ll be able to create them the first time you apply.

To discharge your goods by post, you need to:

Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

Print and post it to HMRC, using the postal address shown on the form.

This is an extract. The publication continues at the source.

Read the original at the source: https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them

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Organization: HM Revenue and Customs — imported from official source
Official source: https://www.gov.uk/government/organisations/hm-revenue-customs.atom ATOM
Imported: September 23, 2026 15:00
Versions: 1 recorded
Identity: https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or...