Declare your goods to authorised use and completing authorised use
Find out how to declare that your goods have been put to their authorised use, destroyed or re-exported.
You must be authorised to declare your goods to authorised use and pay less duty.
Declaring your goods
You need to make a declaration when you place your goods into authorised use. You must include your authorised use authorisation number on your declaration.
Declaring goods sent by post
If you need to declare goods sent to you by post, make sure the package is marked with your:
- authorised use authorisation number
- VAT number
- commodity code
- the wording ‘goods eligible for authorised use relief’
Discharging goods with full or retrospective authorisation
You need to send a form, or ‘bill of discharge’, to tell us that your goods have either been put to their agreed authorised use or destroyed. For us to process the ‘bill of discharge’, all bank details must be included.
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
Discharge your goods online
If you completed your full import declaration through the CHIEF system, complete the online form for CHIEF to discharge your goods.
You need to have a Government Gateway user ID and password. If you do not have a user ID, you can create one the first time you apply.
Discharge your goods by post
To discharge your goods by post, you need to:
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Get all of your information together before you start. You will fill this form in online and you cannot save your progress.
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Fill in the CHIEF postal form.
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Print and post it to HMRC, using the postal address shown on the form.
Email HMRC to ask for the form in Welsh.
If you completed your full import declaration through the Customs Declaration Service
If you completed your full import declaration through the Customs Declaration Service, you need to:
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Get all of your information together before you start. You will fill this form in online and you cannot save your progress.
-
Fill in the Customs Declaration Service postal form.
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Print and post it to HMRC, using the postal address shown on the form.
Email HMRC to ask for the form in Welsh.
Discharging goods with authorisation by declaration
You need to send a form, or ‘bill of discharge’, to tell us that your goods have either been put to their agreed authorised use or destroyed. For us to process the ‘bill of discharge’, all bank details must be included.
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
Discharge your goods online
If you completed your full import declaration through the CHIEF system, complete the online form for CHIEF to discharge your goods.
You need to have a Government Gateway user ID and password. If you do not have a user ID, you can create one the first time you apply.
Discharge your goods by post
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.
-
Fill in the CHIEF postal form.
-
Print and post it to HMRC, using the postal address shown on the form.
Email HMRC to ask for the form in Welsh.
If you completed your full import declaration through the Customs Declaration Service
If you completed your full import declaration through the Customs Declaration Service, 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.
-
Fill in the Customs Declaration Service postal form.
-
Print and post it to HMRC, using the postal address shown on the form.
Email HMRC to ask for the form in Welsh.
Destruction of goods
You can only destroy your goods once we grant permission.
You must tell HMRC at least 5 days before you destroy your goods. If there is any waste or scrap left over after you have destroyed your goods, it will be automatically considered that your goods are in a customs warehouse.
You do not need a customs warehouse authorisation or to complete a customs declaration for your waste or scrap. You need to keep a record and your goods will have non-UK status.
If you cannot destroy your goods because it is not allowed due to environmental grounds, you may be able to declare them to another special procedure.
Re-exporting goods
If your goods have not been put to their authorised use, you can re-export the goods from the UK. You must contact your supervising officer to gain permission from us to do this.
Transferring goods
You cannot transfer authorised use goods from one authorisation holder to another.
You can transfer your obligations to another person. That person will need to carry out the processing that you’re authorised for.
Using identical goods for authorised use
You can apply to use identical goods instead of your authorised use goods, this is also known as equivalence. You can store your imported goods with UK goods and not have to differentiate between them when you pick goods for processing.
You cannot use equivalence if the non-UK goods would be subject to:
- anti-dumping
- countervailing
- safeguard duty
- an additional duty resulting from a suspension of concessions if they were declared for release to free circulation
Updates to this page
Last updated 12 June 2024 + show all updates
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Discharging goods with full or retrospective authorisation and discharging goods with authorisation by declaration have been updated to advise what form needs to be submitted and in which circumstances.
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The links to the online form for Customs Handling of Import and Export Freight (CHIEF) have been updated.
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How your goods complete authorised use has been updated to advise all bank details must be included when sending bill of discharge’ for it to be processed.
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In section 'Discharging goods with full or retrospective authorisation' the link 'fill in the CHIEF' has been updated.
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This page has been updated because the Brexit transition period has ended.
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First published.