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Posted Tue, 06 Feb 2024 10:37:20 GMT by
Hi, New to this forum, glad to have found it. I've got to export a warranty engine part to Gibraltar after goods sent previously failed. I need to insure the goods, they are valued at £2500, but also need to make sure that the receiver isn't going to be required to pay duty or tax to receive them. How do i declare them exactly? They are a permanent export, so I think CPC 10 00 001 (or maybe 10 00 097 ?) . I need to make sure I get my invoicing correct as will be using DHL Express or FedEx to ship the goods. Thanks in advance,
Posted Tue, 06 Feb 2024 17:50:46 GMT by Customs oldtimer
I assume this is a replacement for an item previously sent. How you export out of the UK and which export procedure code will have zero impact on how Gibraltar customs treat the import. Gibraltar customs may accept that the part is a replacement or perhaps they won’t. Most customs authorities will regard an import as a new import and charge duties and taxes as a first import. It may be wise to discuss requirements for importing replacements free of charge, as there is usually some requirement to use special procedures to relieve the duties or there will be some sort of reclaim option for the original import of the faulty part.
Posted Wed, 07 Feb 2024 12:11:59 GMT by
Thank you, I'll see if I can get some clarification from Gib
Posted Wed, 14 Feb 2024 16:03:57 GMT by HMRC Admin 25
Hi CookieCrunch Cook,
As declarations are legal documents, we are unable to advise which procedure codes to use.
CDS Appendix 1 & 2 provide details of the procedure codes which can be accessed by using below links.
Appendix 1: DE 1/10: Requested and Previous Procedure Codes
Appendix 2: DE 1/11: Additional Procedure Codes
Traders can follow below guidance which provides steps when preparing to make an exports declaration on the Customs Declaration Service.
Navigate the CDS Declaration Instructions for Exports
Thank you. 

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