Customs

Hi old timer I think I get a answer on link below https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe14500 There are too many separate pages of similar information about the same topics on HMRC websites, information in pieces. Again, thank you for your time. (Maybe system prob, can’t see your reply above 🤪)

Thanks for reply, both of you. As you quoted , that literally implies only private individuals can use OP AbD, right? I did read this page and the one I quoted on the initial message, both said its for private individuals, thus it’s not simply out-dated? As per my second message, which is not shown on the tread somehow, we are uk registered business without full op, seems got duty and vat relief because of AbD, doubt if amendment needed.

Hi there We are UK registered business, without full OP auth, forwarder made us got duty and vat relief when goods re-import; If OP AbD is really only for private individuals, we were made underpaid duty and vat, and will need to do amendment. Can anyone one advise and suggest on this case? Thanks a lot.

Thanks for your reply. Can you please tell me if there is any rules or guidelines from HMRC that Importer operating PVA will override DDP, stopping shipper paying duty and vat?

Hi Can you please confirm the user of OP AbD at export? According to the link below updated 25 Mar 2025, stated this is available only to private individuals. Is that mean UK-registered business cannot use OP AbD sending goods outside UK to repair without full OP authorization? https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe14510 Thank you.

Hi I were told by DHL, when customer is operating postponed VAT accounting, this will override DDP on airway bill. This mean if shipment is DDP and importer is operating PVA, they will still liable for VAT even if its deferred. May i know if its true? any HMRC website i can refer to? Whenever having shipment with DDP, we have NA on MoP of Duty and VAT on the instruction, but DHL will use their DDA for paying duty and vat without asking, and impose service charge on the shipment. Thank you

Thanks, so the key for using CPC 23 is returned goods in same state and condition. Is there any requirement like one export one re-import for RGR?

May I know if there is any item category restriction using export procedure code 23? like only tools, survey, film and radio equipment, theatrical properties, musical instruments can use? Thank you