Can outward processing goods return in batches?
Yes. HMRC expressly covers outward processing returns in separate consignments. Match each return to the original export and keep records by commodity code. Its linked guidance says Great Britain traders no longer submit information sheets to HMRC. Coordinate the factory records with Cambridge China Bridge.
Agree the split-return plan before dispatch
Ask the factory which goods will return together, what processing each batch will receive and how it will identify them afterwards. Give your customs agent the proposed schedule before dispatch. For the broader repair-and-return procedure, see sending goods abroad for repair.
Create a master export file and a return register. Suggested fields are the export reference, product description, commodity code, serial or batch identifiers, quantity exported, quantity returned and quantity still at the factory.
Understand the information-sheet distinction
HMRC’s outward-processing guide says split returns need an information sheet for each commodity code. However, the linked guidance says traders established in Great Britain no longer submit information sheets to HMRC and should retain movement evidence in commercial records.
The linked guidance also says movements without an EU country do not need the EU portal submission. For a China return, ask your customs agent to confirm the records appropriate to your authorisation and trading location. Keep the commodity-code separation as a practical filing method.
Separate codes and explain the processing
The outward-processing guide lists descriptions, quantities, identifying details and expected rate of yield as information-sheet contents. Rate of yield describes how many resulting products the processing produces. Use those fields to structure your commercial records.
Keep a separate record for each commodity code rather than grouping everything under the factory’s invoice description. Ask the agent to check the classifications of exported goods and resulting products; see finding your commodity code. Ask the factory to explain any change in product identity or quantity.
Prepare a matching pack for each return
For separate returns, HMRC requires a copy of the export declaration or departure message. It also requires evidence of the outward-processing export and the duty-relief calculation. Its guidance says to include the authorisation number on export and import declarations.
Before each dispatch, send your agent the relevant export evidence, packing list, processing invoice and identifier list. Cross-reference the returned items to the export file. Photographs and factory job records can help explain the connection; agree the evidence pack using customs paperwork for repair and return.
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Reconcile the goods still in China
HMRC says records must show that returned goods are the exported goods, or contain those goods. After each return, update your register and investigate unexplained differences before the next dispatch.
Ask the factory to distinguish completed goods awaiting shipment, work still in progress and items removed from the return plan. Cambridge China Bridge’s staff in China can help gather factory records and check batch identifiers for your customs agent.
Frequently asked questions
Can goods sent to China return in separate shipments?
Yes. HMRC expressly covers separate consignments under outward processing. Prepare export evidence and a clear match for each return.
Do I submit an information sheet to HMRC?
The main guide mentions information sheets, but its linked guidance says Great Britain traders no longer submit them to HMRC. Keep movement evidence and confirm your route with your customs agent.
Can different commodity codes share a record?
HMRC’s information-sheet wording specifies a separate sheet for each commodity code. For your commercial register, keep separate code records so your agent can trace quantities and returns.
What if the factory changes the batch identifiers?
Ask for a written mapping from the original identifiers to the new ones, supported by job records and packing lists. Have your agent review it before dispatch.