IPR &OPR- machine importation for servicing

We are a manufacturing company with several plants located in different countries. Few years ago ( in 2018) our Chinese plant has bought a punch machine from the UK based machines manufacturer. Recently Chinese plant has sold this punch machine to our USA plant .The machine has been uninstalled , packed and is ready to be exported from China. But a tricky moment is that the machine must be shipped from China to UK first ( for servicing at the UK manufacturer who originally sold it to China) , and only after that from UK to USA . Servicing in UK will take approx. 45 days and will not increase the value of the machine. On arrival to UK, we would like our customs broker to arrange UK Import and use IPR procedures with our UK plant being an Importer of Records ; after servicing this machine will be exported from UK under OPR. We do not hold IPR&OPR UK authorisation and will use “Authorisation by declaration”-up to 3 times in a rolling year for goods valued up to £500,000 for each import.) WE are planning to use below CPC Procedures : Import IPR- code 5121 Export OPR code :31 51 000 The point we would like to clarify is that our machine is coming from CN to UK and then being re-exported to US a different country from the original exporting country. Is it possible to use proposed CPC procedures for such movement movement pls ? Thanking in advance !

If you are importing goods into the UK for repair and reexport you only need to use inward processing. You would use a CPC code starting 5100 and once the repair is completed the export is a reexport under IP not OPR .The code for export you have quoted is actually correct for an IP reexport. Outward processing is used for goods being temporarily exported from the UK for processing or repair . You have not described any repairs being carried out outside the UK therefore outward processing is not needed. Provided the imported goods are re-exported from the UK it does not matter whether the goods are exported to a different country than it was imported from. You will also need to complete a bill of discharge to confirm the goods have left the UK.

Thank you!

Hi
I would advise contacting inward-outwardprocessing.citex@hmrc.gov.uk explaining the situation.
Thankyou.

Thank you All Just to update : We have contacted niru@hmrc.gov.uk and they replied within 24 hrs : The item can be imported to the UK under IPR (Authorisation by Declaration) so long as the importer has not exceeded the 3 imports per year limit and the item is not worth over £500,000.00. The import CPC would begin 5100… CPC (5121… would not be correct). The export CPC is 3151000 but this is not OPR, this is an IPR exportation code. Provided the goods are imported and exported correctly and duty and/or VAT is paid as security then NIRU can accept a BOD3 after the goods have left the UK (within 6 months of the original import). If the BOD3 has all the relevant information included then NIRU will repay any duty/VAT paid as security. PS : Thank you for your advise Customs Oldtimer , it was in line with the info received from HMRC