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  • Nature of transaction

    Hi, I was wondering which nature of transaction code we need to use on CDS for goods imported on loan from supplier for the purpose of demonstration/testing/evaluation . No changes/alteration will be made to the goods, they will be returned in exactly the same condition back to the supplier within a year. No money will be exchanged. Thank you.
  • Temporary admission

    Good afternoon, we have some goods coming in from an EU supplier , these will be on loan to us for 6 months. They are new samples to be used for demonstration and testing in the UK and returned back to supplier later. The goods comply with the rules of origin and would qualified for a 0% preferential tariff under the UK-EU deal. We intend to use "temporary admission" special procedure but I was wondering if we could instead declare the goods into free circulation under preference ? Simply, is "temporary admission" mandatory in this case and is there any benefit of using it if there is no duty payable on the goods? Thank you.
  • Free of charge invoice

    Hi, we have some spare parts coming in from our EU supplier which will be supplied free of charge . The invoice shows the item values for customs valuation purposes but also states that no actual payment will be claimed. I do understand that duty and VAT is payable, the same as would be with payable goods. I was however wondering if such invoice requires a separate import declaration or can the free of charge goods be declared on the same declaration as payable goods coming on the same shipment ? The payable goods will be accompanied by a different invoice stating the payment terms. I have suggested to our import agent that the use of box 24 on C88 is what determines payable / free of charge transaction , therefore 2 declarations are needed but it appears the box is not being used. Can you please advise? Thank you.