SPE14140 - Specific rules relating to Outward Processing Relief: importation: use of standardised exchange of information for split consignments(NI ONLY)
Source: gov.uk (2025-11-24)


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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)

Standardised exchange of information must be endorsed by the Customs authority i.e. Border Force (BF) at the point at export in respect of Outward Processing Relief (OPR) goods returning as split consignments, or where it is unknown if they are coming back as split consignments. There is no requirement for standardised exchange of information where OPR goods are returning in one consignment into the UK. Any instances where the office of import and export are in different Member States must be covered by the standardised exchange of information /TORO procedure.

Certification of standardised exchange of information – process

In cases where an Export Accompanying Document (EAD) (or copy of the export entry and/or a copy of the departure message, clearly showing the Declaration Unique Consignment Reference (DUCR) number) is not exhausted by the first import consignment, the importer or agent must produce completed standardised exchange of information for the balance of the exported goods. A separate form is required for each commodity code on which relief is claimed. The EAD (or copy of the export entry and/or a copy of the departure message, clearly showing the DUCR must be attached to standardised exchange of information and details of the export SAD must be entered in Box. The National Clearance Hub (NCH)/BF must confirm the export details and certify the standardised exchange of information .

NCH/BF must cancel the EAD (or copy of the export entry and/or a copy of the departure message, clearly showing the DUCR by writing 'EXHAUSTED' across it in red ink, and note on it the serial number(s) of the standardised exchange of information issued to replace it. The EAD must be retained by NCH/BF and attached to the import declaration.

NCH/BF must also complete the first of the four sections of Box 20 on the reverse of the original standardised exchange of information, entering the total export quantity in the first 'A' box and the quantity of goods included in the import consignment in the first 'B' box. Insert the import entry number and the official date stamp in the adjacent large box and enter the balance of goods remaining to be imported in the 'A' box of the next blank section of Box 20. Return the completed standardised exchange of information to the importer.

Production of the certified standardised exchange of information with subsequent import consignments replaces the requirement for an EAD (or copy of the export entry and/or a copy of the departure message, clearly showing the DUCR after export and prior to the goods being returned). If all four sections in Box 20 have been used, the importer must transfer any unexhausted balance to a new standardised exchange of information , complete with the original export details, and present it along with the exhausted form for certification by NCH/BF. Exhausted standardised exchange of information should be retained by NCH/BF and attached to the import declaration which exhausted it.

Retrospective Standardised exchange of information - process

In limited cases retrospective standardised exchange of information can be issued and follow the process as above. This would occur when the trader did not complete an standardised exchange of information at export, but later required one e.g. due to unforeseen circumstances, such as goods returning as a split consignment. BF should endorse the retrospective standardised exchange of information, subject to them seeing satisfactory evidence of export (e.g. original export documents and/or examination of goods). Checks should be completed to ensure that the standardised exchange of information issued only cover goods declared on the original export entry.

Specific rules relating to Outward Processing Relief: importation: use of standardised exchange of information involving another Member State

With the introduction of UCC all standardised exchange of information which involve another Member State should follow the TORO rules, normally within an Annex 12 - Outward Processing Single Community authorisation. This sets out the conditions for approval and which rights and/or obligations have been passed from one party to another.

When you import goods, which were exported from another Member State, the standardised exchange of information proves that you were authorised for Outward Processing Relief (OPR) in the Member State of export. It specifies the type and quantity of the exported goods and contains information on the rate of yield. If your compensating products are being imported in multiple 'split' consignments, you will also need to present standardised exchange of information covering the exported goods. We will certify these as a replacement for the export declaration.

If you intend to import your compensating products to another Member State, you must complete both parts of Import and export: Standardised exchange of information and present it to Border Force (BF) at the place of export for certification. You must attach evidence of the value of the exported goods to your export declaration. You must allow sufficient time for us to examine the goods if we wish to do so. If the goods are not leaving the EU direct from the Member State of export, the office of entry to the export procedure should check the form is completed correctly and stamp if the goods are exiting from this office. If the office of exit if different then the standardised exchange of information should be returned to the declarant, who should produce it to the Office of Exit from the EU to complete box 17 and return it for presentation with the import entry.

Additionally, on rare occasions where technical errors appear on the standardised exchange of information (e.g. the other Member State did not stamp on the standardised exchange of information, but have stamped box 16), BF should consider alternative evidence of export, to enable them to endorse the standardised exchange of information. This should prevent the need to return the goods/standardised exchange of information to the other Member State, so long as the evidence is adequate. If it is not adequate, then the goods/standardised exchange of information can be refused, however this should be on rare occasions.

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