paragraph 5.22. The
INF 7 (form C1246) is a regulation format form
used to provide details of IPR drawback goods or compensating
products containing those goods, that are subsequently declared
to IPR suspension, customs warehousing, free zone, transit or
for export outside the EC, without a repayment claim being
lodged. The INF 7 is presented for endorsement when the
declaration discharging IPR drawback is accepted. The endorsed
INF 7 must be presented when the repayment claim is made.
The INF 7 may also be used in some Member States to transfer the right to repayment to another authorisation holder. Although there is provision to transfer right of repayment under drawback from one authorisation holder to another, where the transfer is between Member States this would mean repayment of duties being made by a Member State other than where the duties were originally paid. UK policy is to reject all applications for repayment in the UK where entry and payment of duty under drawback was made in another Member State. IPR370000 explains what to do if an INF 7 is presented.
Commission Regulation (EEC) No 2454/93 Article 523 and Annex 71