How to close authorised use relief on China imports
Close authorised use by documenting the prescribed use and submitting the bill of discharge under the deadline for your authorisation. Full authorisation and authorisation by declaration have different deadlines; monthly filing also requires nil returns. Coordinate factory evidence with Cambridge China Bridge.
Identify the use that closes the procedure
This guide covers Great Britain. Check your authorisation notification for the point at which your goods are deemed to have reached their prescribed use. HMRC generally treats the first use in accordance with the authorisation as that point. Once goods have reached their prescribed use or been destroyed, the authorisation holder must notify HMRC through a bill of discharge.
For Chinese factory supplies, agree how factory batch references will connect to your UK use records. Ask for descriptions and batch identifiers that match your purchasing documents. Use our guide to Chinese supplier batch records to organise that handover.
Choose the correct individual deadline
Under full authorisation, HMRC says the supervising office must receive the individual bill within 30 days from the end of the agreed discharge period, or by the end of the month in which the procedure was discharged if discharge happened earlier. Under authorisation by declaration, submit it within 30 days of the procedure being discharged.
Record both the agreed discharge period and the actual discharge date. Ask your broker to confirm the applicable deadline against the authorisation before you schedule submission. Agree who prepares, checks and sends the bill using our guide to appointing a customs agent.
Monthly submissions still need nil returns
Monthly bills are available only to importers using full authorisation. The supervising office must receive the bill within 30 days from the end of the month in which goods were put to authorised use. If you submit monthly bills, a nil bill is required for a month with no discharges.
Keep a monthly register showing goods used, goods still awaiting use and the evidence supporting each entry. Set a reminder for quiet months as well as busy months. Do not treat an empty discharge register as a reason to omit the monthly return.
Build the evidence and submission file
The authorisation holder must keep evidence showing that goods reached their prescribed use. HMRC gives invoices, orders and maintenance records as examples. The holder is responsible for the supervising office receiving the bill by the due date; that office will not send reminders. Failure to provide the required information may result in duty liability and a civil penalty.
Match each import to its batch, use evidence and discharge entry. Keep a copy of the submitted bill and evidence of delivery. HMRC’s submission guidance distinguishes the forms and routes for full or retrospective authorisation from authorisation by declaration, and requires all bank details for processing. Check the current route before sending.
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Escalate delays before closing the file
If you cannot submit the bill by its due date, contact the supervising office. If circumstances beyond your control prevent the prescribed use, advise that office without delay. An application to extend the discharge period should be made in writing before the initial period expires.
Flag missing factory records or delayed UK use as soon as they become apparent. Separate the task of completing the prescribed use from the task of submitting the bill. Cambridge China Bridge’s staff in China can help coordinate factory documents for your buyer and broker to check.
Frequently asked questions
What is a bill of discharge for authorised use?
It is the form used to tell HMRC that goods have reached their prescribed authorised use or been destroyed. Keep the supporting use evidence with your submission file.
When is an authorisation by declaration bill due?
Submit it to HMRC within 30 days of the authorised use procedure being discharged. Do not apply the full-authorisation deadline to this route.
Can I submit authorised use bills monthly?
Only under full authorisation.
Do I need a nil bill if nothing was discharged?
Yes, if you submit monthly bills. HMRC requires a nil bill for a month with no discharges; this requirement applies only to monthly submitters.