Form: Import and export: apply for Outward Processing Relief (SP4)

Updated: Online form has been updated to allow supporting documents to be attached.

Apply for Outward Processing Relief under UCC procedures.

You can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • fill in the form on screen, print it off and post it to HM Revenue and Customs

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

You’ll need:

  • your Economic Operator Registration and Identification (EORI) number
  • details of any sub contractors, including name, address and EORI number
  • existing authorisation number and date of expiry, if you have an existing authorisation
  • details of the types of accounts and records for customs purposes, and where they are held
  • dates you want to be authorised from and to
  • details of goods to be placed under customs procedure, including commodity code, quantity and value
  • details of processed products, including commodity code and rate of yield
  • details of planned activities, including where they will take place
  • the address of customs office(s) of placement, discharge and the supervising office
  • any additional documents to provide as attachments

If you use the online form

You can submit any supporting documents you need to provide by either attaching it to the online form, or sending it by post. If you submit this using the online form, the documents should be no more than 5MB in PDF or JPEG format.

Before you start the postal form

If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Notice 3001: special procedures for the UCC – annex D
This notice explains the legal basis and generic requirements of the customs special procedures under the UCC.

Source: HMRC

Form: Import and export: apply for Inward Processing Relief (SP3)

Updated: Online form has been updated to allow supporting documents to be attached.

Use the online form service or postal form to apply for Inward Processing Relief under UCC procedures.

You can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • fill in the form on-screen, print it off and post it to HM Revenue and Customs

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

You’ll need:

  • your Economic Operator Registration and Identification (EORI) number (this begins with 2 letters and is followed by 12 to 15 numbers)
  • details of any sub-contractors you use, including their name, address and EORI number
  • your current authorisation number (if you’re amending or renewing an existing authorisation)
  • details of where your records and accounts are held
  • details of the goods to be placed under the customs procedure, including:
    • method of receipt
    • Combined Nomenclature (CN) code
    • trade or technical description
    • quantity
    • value
  • details of processed products, including:
    • CN code
    • any secondary processed products resulting from the operations
    • estimated rate of yield
  • details of processing operations
  • the address of your suggested customs office
  • the intended means of identification
  • the estimated period for discharge
  • how you will dispose of the goods
  • details of who you intend to transfer your rights and obligations to (if you intend to transfer your rights and obligations)

If you use the online form

You can submit any supporting documents you need to provide by either attaching it to the online form, or sending it by post. If you submit this using the online form, the documents should be no more than 5MB in PDF or JPEG format.

Before you start the postal form

If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Notice 3001: special procedures for the UCC – annex D
This notice explains the legal basis and generic requirements of the customs special procedures under the UCC.

Source: HMRC

Collection: Your Charter – annual reports

Updated: Added ‘Your Charter Annual Report: 2016 to 2017’

HMRC deals with the tax and payments affairs of virtually every business and individual in the UK. Your Charter sets out the relationship HMRC wants with its customers, what customers can expect from us, and the behaviours we expect of them.

These reports, published annually, set out our performance against Your Charter, and include progress and priorities for further improvement.

Source: HMRC