SPE14100 - Specific rules and processes relating to Outward Processing: information documents (Standardised exchange of information and International Information Document) NI ONLY

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

Notes: From 01st June 2020 UK trader must use the EU Customs Trader Portal to submit standardised exchange of information for customs special procedures https://www.gov.uk/guidance/using-customs-special-procedures

An information document is a type of passport for the exported goods. It is a form on which full details of the goods being exported are entered including information on:

• quantity
• description
• identifying numbers.

It is the means by which customs authority can identify the exported goods when the processed products are re-imported. It must also state the rate of yield which is expected to obtain from the exported goods.

Standardised exchange of information

The standardised exchange of information is an EU document which must always be completed in duplicate when a movement involves another Member State (previously known as ‘triangulation’) ie the re-import of the processed products will be to another Member State, not the UK.

International Information Document

This is another type of identifying document the use of which has been agreed by some of the member countries of the World Customs Organisation to assist in the identification of temporarily exported goods. It can be used in addition to the standardised exchange of information in cases where it may be difficult to identify the exported goods in the processed products. The UK version is Form C 1055.

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