UCC, End Use and the Bill of Discharge

Friday 5th February 2016

Far from being a Peter Greenaway film, the saga of the UCC, End Use and the Bill of Discharge is more imponderable.

We knew that the UCC would introduce the requirement for a Bill of Discharge (BOD) in respect of imports into End Use. What we did not envisage was that a lacuna in the legislation would mean that the BOD reporting would be triggered by each individual import rather than an aggregated monthly/quarterly trigger as is the case in IP.

So, if you import End Use goods daily, you will have to submit daily BODs to HMRC.

The Commission are amenable to amending the DAs to allow for aggregation, but, we understand, this will only happen at the end of 2017.