SPE13120 - Discharge of IP - methods of disposal: general - discharging IP liability

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This section deals with the various ways Inward Processing can be discharged. It explains the eligible methods of disposal and what evidence of disposal the authorisation holder will need to retain to show that the requirements of the Customs procedure have been fulfilled. Irrespective of the type of authorisation held, a Bill of Discharge (BoD) is required.

An authorisation holder’s liability for suspended Customs duties and import VAT is discharged when the goods entered to IP or the main and secondary processed products (see SPE13025 and SPE13030) are:

• exported/re-exported outside the UK/discharged to free circulation
• put to a customs approved use that is regarded for IP purposes as an export (see SPE13140 – SPE13165), or
• declared to another Customs procedure (such as customs warehousing or to TA) or other eligible method of disposal which discharges the IP
• the rights and obligations have been partially or fully transferred to another person who fulfils the conditions laid down for the procedure (Transfer of Rights and Obligations – TORO) see Special Procedures generic guidance for full details.

(NI ONLY) Council Regulation (EU) 952/2013, Articles 215, 218 & 257; Commission Implementing Regulation (EU) 2015/2447, Article 266

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979