SPE13285 - Discharge of IP - Bill of Discharge: retention of Bills of Discharge

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Bills of Discharge must be retained for four years. Documents relating to the Bill of Discharge may be retained by the control office or the authorisation holder but must also be kept for four years.

Council Regulation (EU) 952/2013, Articles 15 and 51

https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free…

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