Report goods exported to the EU using inward or outward processing
Check if you should submit information sheets (INFs) if you're a UK trader using customs special procedures for inward or outward processing.
Last updated 31 March 2023
If you鈥檙e and sending goods to an EU country using inward or outward processing, you must check if you should submit a standardised exchange of information using the EU Customs Trader Portal.
You must be authorised to use either:
- for imports
- for exports
You do not need to submit a standardised exchange of information using the EU Customs Trader Portal 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.
Traders established in Great Britain
If you鈥檙e a trader established in Great Britain (England, Scotland and Wales), you no longer need to submit information sheets to HMRC. You should keep evidence of movements in your commercial records.
Traders established in Northern Ireland
If you鈥檙e a trader established in Northern Ireland, to move goods using inward processing or outward processing you鈥檒l need a valid multi-state authorisation on the EU Customs Decision System.
When using your inward or outward processing authorisation, you鈥檒l need to submit a standardised exchange of information using the EU Customs Trader Portal.
When to submit a standardised exchange of information using the EU Customs Trader Portal
You can submit a standardised exchange of information using the EU Customs Trader Portal from when you start to move goods and up until you complete movements.
Inward processing
If products exported to an EU business have been processed, or repaired using equivalent goods that were in free circulation and then imported for inward processing, you鈥檒l need to:
-
Submit a standardised exchange of information using the EU Customs Trader Portal. This will transfer the rights and obligations to the EU business when the goods are imported and enter the inward processing procedure.
-
Declare this on your import declaration using code C710, document status AC, and your standardised exchange of information reference (not the submission number), when you import the goods that were needed for inward processing.
Outward processing
If you exported goods using outward processing and then re-import them in separate consignments, you鈥檒l need to:
-
Submit a standardised exchange of information using the EU Customs Trader Portal. This will transfer the rights and obligations to the EU business when the goods are imported and enter the inward processing procedure.
-
Declare this on your export declaration using codes C710, document status AC, and your standardised exchange of information reference (not the submission number).
Register to access the EU Customs Trader Portal
Traders established in Northern Ireland will need to register to access the EU Customs Trader Portal. To do this email: admin.uum@hmrc.gov.uk.
We鈥檒l need 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.