Bill of discharge
Also called: discharge return · ibra
The statement the holder of an inward processing or end-use authorisation sends to customs to show how the goods placed under the procedure were used and how the procedure was discharged. It lists quantities, processed products and the declarations that closed the procedure.
In practice
Late or incomplete bills of discharge can lead customs to treat goods as unaccounted for and claim duty.
EU
Türkiye
UKRelated terms
- Inward processing
- A special procedure allowing non-Union goods to be imported without duty for processing, repair or other operations, with the processed products then…
- End-use relief
- A special procedure allowing goods to be released for free circulation at reduced or zero duty because of their specific use, for example parts for…
- Holder of the procedure
- The person who lodges the declaration for a special procedure, or to whom the rights and obligations of that procedure have been transferred. The…
- Inward processing authorisation certificate (DİİB)
- A document issued in Türkiye under the inward processing regime that lets a producer import inputs free of duty, or with duty secured, for use in…