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CPEI - Customs procedures with economic impact
Duty Relief procedures can:
Examples of where they can be used include the following:
There can be many different reasons why an import is made and there are various procedures to fit specific circumstances, such as:
Inward Processing Relief (IPR): Can be used to obtain duty relief on goods you import from outside the EC for processing and re-export from the EC. Processing can be anything from repacking or sorting goods to the most complicated manufacturing.
Outward Processing Relief (OPR): Allows you to export Community goods, for processing or for repair. The processing work can range from the very simple through to involved manufacturing. On re-import to the EC you will only have to account for duty on the value added to the goods by the processing outside the EC.
Rejected Imports: Can be used to obtain repayment or remission of import charges on imported goods which you reject as not being in accordance with contract or defective.
Returned Goods Relief (RGR): If you import goods, which were previously exported from the customs union (the EC, Turkey, San Marino and Andorra), then RGR could be of use. The goods must be re-imported in the same condition as at export from the customs union, with no processing having been done on them outside the union apart from routine maintenance or unforeseen running repairs.
Community System of Duty Reliefs (CSDR): Subject to varying conditions, CSDR provides a range of reliefs from import duty on goods imported for specific purposes. In some cases, there are parallel reliefs for VAT and Excise Duty.
Your organisation may benefit if it is:
As an individual, you may also benefit from relief if you are importing:
Temporary Importation Relief (TI): can be used to temporarily import goods with total or partial relief from duty. Goods must not be processed or repaired other than routine maintenance necessary to preserve them in the condition in which they were imported. There are several different TI reliefs, eg:
(This list is not exhaustive).
ATA Carnets: can be used for temporary importation and exportation. An ATA carnet is a book of vouchers that replaces the normal Customs documentation at the time of importation and exportation. The ATA carnet system is operated worldwide under the ATA and Istanbul Conventions. Security to cover potential import duties is lodged in the country of issue. In the UK ATA carnets are issued by Chambers of Commerce and Industry. For further information:
The London Chamber of Commerce and Industry
Export Documents - Carnets
33 Queen Street
Tel: +44 (0) 20 7203 1855
Fax: +44 (0) 20 7489 0391
Customs Warehousing: storage procedure whereby the payment of import duty and/or VAT can be delayed when non-Community goods are stored in a defined location or under an inventory system authorised as a Customs warehouse.
End Use Relief: provides relief from duty to promote certain EC industries and trades. To qualify for relief the following must apply:
You can find out whether the goods you import are eligible for relief by reference to the relevant footnotes in the Tariff.
Free Zones: Free zones are designated areas where payment of duty and VAT can be delayed provided goods are not released to free circulation or used or consumed within the free zone. UK free zones are controlled principally on the basis of the requirements of the customs warehousing procedures.
Processing under Customs Control (PCC): PCC allows certain raw materials or components to be imported under duty suspension for processing and subsequent release to free circulation in the EC.
You may find PCC of benefit if the duty rate or your finished products is lower than the duty rate on the raw materials you import. However your application may need to pass an economic test before you can use PCC.
For all other types of process you will need to apply for an authorisation on Form C&E 1321. You will be issued with an authorisation number which must be quoted on all import documents.
If your goods do not fall within Part A of the Annex your application will also be subjected to an economic test. No authorisation can be issued until the test has been concluded by the DTI/DEFRA.
If your goods fall within Part B of the Annex, this test will be carried out by DEFRA and/or the relevant section of the Customs Code Committee in Brussels.
IPR: Notice 221
OPR: Notice 235
Rejected Imports: Notice 266
CSDR: Notice 3 (for personal imports) and various Notices in the 300 series
Customs Warehousing: Notice 232
End Use: Notice 770
Free Zones: Notice 334
PCC: Notice 237
ATA Carnets: Notice 104
If you require any further assistance you can contact the Helpline on Tel 0300 200 3700.