51²è¹Ý

Note: This manual is under review following Brexit and is likely to be withdrawn.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 51²è¹Ý from HMRC.

This section provides guidance on the frequency of submission and content of the IP Bill of Discharge (Forms BoD1 and BoD3).

For IP Drawback, the submission of a Bill of Discharge is not required but a repayment claim should be submitted. See IPR30000 for further information on of IP Drawback requirements

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