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Posted Fri, 24 Sep 2021 09:12:11 GMT by PaulaR
Dear HMRC Article 8 of the TCA allows chargeable repairs under the TCA agreement to be re-imported without the payment of duty when using Outward Processing (OP). However, the CPC codes provided in the guidance and OP link provided are "standard" CPC's which would result in duty payment on the repair costs which would need to be declared at re-importation. How is this dealt with on the import entry - £0 (FoC) repair value entered? or Preference Code 300?. The mechanics of how this works in practice is not available in the HMRC guidance - please advise how this is dealt with for the C88 declaration.
Posted Tue, 05 Oct 2021 14:52:33 GMT by ResearchPaul
Very interested to see how this is dealt with in practice, I'm sure this is a widespread issue from time to time.

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