25 January 2021 
Andrea Marshall, Tax Specialist
***Update as at 25/01/2021***
The guidance Report goods exported to the EU using inward or outward processing has been updated to clarify that it is only Northern Ireland traders who will need to submit information sheets (INF’s) from 1 January 2021.
***
INFs are information sheets. Those of you that attended the Customs Training days in October and November, may recall that David Miller spoke about INFs that need to be completed when goods are sent overseas or brought into the UK for processing (he gave the example of cloth going to another country to be made into clothes that were subsequently imported.)
HMRC have issued Report goods exported to the EU using inward or outward processing. This guidance refers to "processing" and "repairs". Andrea suggests that if you are sending goods to an EU for repair or processing or bringing goods into the UK from the EU, usually in the HE sector for processing, that you speak to your Customs agent before the goods are moved to check if these additional INFs need to be completed.
