SPE13260 - Discharge of IP - Bill of Discharge: IP Bills of Discharge (BoD)
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free... (https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them)

IP Bills of Discharge (BoD) must be received by HMRC Supervising Office within thirty days of the end of the agreed period for discharge.

The BoD discharges the liability for Customs duties and Import VAT suspended at import and should provide HMRC with the information we require for any assurance or audit checks that need to be carried out to:
- trace the IP goods from the moment of entry to the moment of discharge from the procedure, and
- ensure that the conditions of IP Customs procedure have been met.
It should include references to all the relevant documentation used to enter and dispose of the goods (such as CHIEF/CDS import and export declaration reference numbers).

The Bill of Discharge must account for all goods entered to IP that are due to be accounted for within the BoD accounting period. This should include all main and secondary processed products produced by the process. It should include details of all re-exports (or other methods of disposal) and also account for any goods authorised to be brought forward from a previous accounting period (and those that will be carried forward to the next accounting period).

Commission Delegated Regulation (EU) 2015/2446, Article 175; Commission Implementing Regulation (EU) 2015/2447, Article 265

Full IP authorisation holders – form BoD1

The Bill of Discharge for use by full IP authorisation holders in the UK is Form BoD1 available on Gov.UK. When an authorisation letter is issued it must state the dates IP Bills of Discharge (BoD1) will be due. If the authorisation holder is able to provide information required on the Bill of Discharge directly from their computerised records, a schedule may be attached with a signed and cross-referenced Form BoD1.

Authorisation by declaration - form BoD3

The Bill of Discharge for use by IP authorisation by declaration users in the UK is Form BoD3. For further information on the BoD process for authorisation by declaration users and completion of Form BoD3, see GOV.UK.

https://www.legislation.gov.uk/uksi/2018/1249/regulation/43

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