Inesa Z

Hi All, We are an UK manufacturing business ( packaging) based & registered in Northern Ireland. We procure materials from the different locations but largest part of it comes from the suppliers based in Great Britain. We are not registered under the UK Trader Scheme. The materials we procure from Great Britain, used in the processing and we declare them "at risk" as final products may end up in EU countries ( we sell it back to GB, IE and other countries and there are no possibility to separate materials during the production process ). When the TSS was initially launched, the guidance was that either number GB or XI could be used. For two years we been submitting our supplementary TSS declarations under our GB EORI Number. Recently we decided to subcontract NI Import declarations to the customs broker who will submit them on our behalf in CDS. During our discussion with the customs broker they pointed out that our NI import declaration in CDS should be submitted against our XI EORI number . EORI number is not a problem , we have both XI and GB . I just would like to understand what is the correct EORI to use in our situation. Thanking in advance ! Inesa

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

Thank you!

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 !