SPE14120 - Specific rules and processes relating to Outward Processing: legal basis for transition from paper standardised exchange of information to electronic standardised exchange of information data elements (NI ONLY)
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).

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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 (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fguidance%2Fusing-customs-special-procedures&data=02%7C01%7Ckwamina.abbiw-jackson%40hmrc.gov.uk%7C9d0255fcc758437056d108d837962c00%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637320465400518338&sdata=RZir7Q%2FQfyIMTSYObY3nx5zBiC%2FrWj9nEDeB1GCRt78%3D&reserved=0)

Article 23 (4) of the TDA (Transition document for UCC) allows for OP EX/IM (as defined in DA Article 1(28)) to use '…any method of the standardised exchange of information…' for an interim period. This allows the use of the INF 2 paper forms to continue until the electronic system is in place.

The full text of the transition arrangements is set out below:

TDA Article 23

Means to be used for the standardised exchange of information

1. Until the dates of deployment of the UCC Information Sheets (INF) for the Special Procedures system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used for the standardised exchange of information.

2. Where means other than electronic data processing techniques are used for a standardised exchange of information as referred to in Article 181 of Delegated Regulation (EU)…/XX, the information sheets set out in Annex 13 to this Regulation shall be used.

3. For the purposes of paragraph 1, the information sheets set out in Annex 13 shall be read in accordance with the table of correspondence in the appendix thereto.

4. Where a standardised exchange of information as referred to in Article 181 of the Code is required for the business case referred to in Article 1(28) of Delegated Regulation (EU) 2015/…, any method of the standardised exchange of information may be used.

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