How to prove imported goods reached authorised use
Keep records showing what the imported goods actually did, linked to their shipment and identity. HMRC gives invoices, orders and maintenance records as examples; the authorisation defines the use milestone. Repeatedly usable goods may remain under supervision afterwards. Agree factory identification records with Cambridge China Bridge.
Define the event you need to prove
This guide covers imports to Great Britain. HMRC says goods are generally considered put to their prescribed use upon first use in accordance with the authorisation. The authorisation notification should specify the point at which that happens. Use that wording to define the event your operations team must record.
Ask your customs adviser and operations manager to agree what demonstrates that event before the goods arrive. A factory inspection shows the condition of goods before shipment; it does not show what happened after arrival. For the declaration itself, see customs procedure codes explained.
Build evidence of actual use
HMRC requires the authorisation holder to keep evidence demonstrating prescribed use. Its examples include invoices, orders and maintenance records, with the evidence depending on the goods. Choose records that describe the completed activity, rather than relying only on purchasing paperwork.
For an installed component, ask for a dated job record identifying the component, the equipment receiving it, the work completed and the person signing off. For processing, collect production records linking incoming material to the completed operation. Use photographs as supporting context and keep the underlying records.
Connect the activity to the imported goods
Build a traceability file linking the authorisation and import declaration to the factory identity marks, receiving record, stock movements and use record. Reconcile quantities used, still held and awaiting investigation. Keep discrepancies visible until someone has explained and documented them.
Ask our staff in China to agree durable identification marks with the factory and check that packing documents use the same identifiers. At receipt, compare those identifiers with the goods before recording their use. Our guide to batch and serial traceability explains that practical chain.
Keep tracking goods after first use
First use may leave an ongoing supervision obligation. HMRC says repeatedly usable goods may remain under extended customs supervision for up to two years after first assignment to the prescribed use. The authorisation notification states the supervision period. Read it before treating an asset as discharged.
Keep a register showing the asset identity, current location, assigned use and supporting operating or maintenance records. Record moves, periods out of service and proposed changes of use. Give an identified person responsibility for reviewing that register through the supervision period.
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Manage discharge and proposed changes
When goods have been put to their prescribed use or destroyed, HMRC requires the authorisation holder to complete a bill of discharge. Keep submission evidence alongside the use records and check the applicable deadline with the supervising office. Track any continuing supervision separately from the submission.
Prior HMRC approval is required before putting authorised-use goods to an alternative use, which may incur a customs debt. Flag a proposed change before operations implement it. Ask the supervising office what approval and evidence are needed, and retain its response with the asset records.
Frequently asked questions
Does a Chinese factory inspection prove authorised use?
It shows what was checked before shipment. Collect records of the activity after import and link them to the inspected goods. HMRC requires evidence demonstrating the prescribed use.
What documents prove goods were put to authorised use?
HMRC gives invoices, orders and maintenance records as examples. Match the evidence to the use milestone in your authorisation, and connect the activity record to the imported goods.
Does customs supervision end when I first use the goods?
Repeatedly usable goods may remain under extended supervision for up to two years after first assignment to prescribed use. Your authorisation notification states the supervision period.
Can I change how authorised-use goods are used?
Obtain HMRC approval before an alternative use. A change may incur a customs debt. Keep the proposal, approval and resulting operating records together.