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Posted Tue, 14 Feb 2023 07:57:42 GMT by Jane Marchant-Bruce
Good afternoon, We discharged IP goods using re-export and the customer wants to return these 'unaltered' goods, Reading the guidance 'Pay less import duty and VAT when re-importing goods to the UK' it states:- You can claim relief on the re-importation of third country goods which were previously relieved from Customs Duty under inward processing arrangements if you: pay the amount of duty originally relieved under inward processing meet all other relevant Customs Duty relief conditions declare the goods to customs procedure code 61 23 F01 You must include details of the amount previously relieved under inward processing on form C&E 1314 which is to accompany the import declaration form. Our agents have said that we should use CPC 5100000 which is what we use when we originally imported the material into the UK, this code would not incur any duty but the values declared would be that of our customer not our supplier should we end up releasing the goods to Free Circulation at a later stage. Is there a right or wrong in which code to use? Kind regards Jane
Posted Wed, 15 Feb 2023 18:02:37 GMT by Customs oldtimer
Hi Jane, There isn’t a ‘right’ answer, it depends on what you want to do. You need to decide if -you wish to renter the the goods to IP because you intend to further process them as you intend to reexport the goods or -you want to pay any duties owing and kept them in the UK. Once you have decided which option would be best for your business you will know which procedure code to advise your agent you want to use.
Posted Mon, 20 Feb 2023 14:24:02 GMT by HMRC Admin 17

Jane Marchant-Bruce ,
I would advise contacting
explaining the situation  .

Thank you.

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