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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.
My question relates to the “processing” rules which relate to non-preferential origin in the UK.
Prior to BREXIT there were two EU lists which needed to be considered when identifying the non-preference origin of goods in the UK.
These are as follows:
• Firstly - Origin ( non-preferential rules ) UCC First annex 22-01 DA
If no rule is covered for a particular Tariff Chapter/heading, then we must consider -
• Secondly - Origin legal framework (non-preferential rules ) based on the previous European customs code
My understanding is that the UK has published:
Rules of Origin: Special Rules for Determining Non-Preference Origin, Version 1.0 dated 7th December 2020 -
Part One (goods wholly obtained in a single country or territory)
Part Two (operations not constituting an important stage of manufacture)
Part Three (accessories, spare parts or tools) and
Part Four (product specific rules). This covers a few products only
Or (if none of the above scenarios are met):
“Second General Rule” which means the rule of origin of goods provided by section 17(3) of the Taxation (Cross border Trade) Act 2018.
Question: Is my understanding above correct for the UK legislation? Or is the - Origin legal framework (non-preferential rules ) based on the previous European customs code (point 2 under the EU legislation), still to be used in the UK.
PLEASE do not direct me to UK HMRC guidance as this does not provide the answer required. My question is very specific.
Thanks - but I have read this, which then resulted in my question. Can you please agreed or disagree with my understanding of what "declaration by conduct" consist of.
Based on recent guidance published by HMRC, my understanding is that empty reusable containers can be imported and exported from the UK by making a declaration “by conduct”.
“By conduct” is detailed as:
At Great Britain locations you can make a declaration by conduct for reusable packaging by either:
• disembarking from a vessel
• driving past a Customs office
• loading the goods on to the relevant vehicle
On export the declaration by conduct will be driving across the boundary of a port or driving past a customs office.
I would just like to double-check my understanding that no paper declaration is needed and no oral statement is needed (apart from any Border control stops).
So in short, the transport company can just simply drive through the border and no written declaration is needed at the time or after the event.
Can you confirm my understanding is correct? If not, please advise the actual process of “declaration by conduct”. This is confusing many hauliers.