Thanks - this project is specifically to send an excavator from the UK to NL to be modified. The unit then has to come back to the UK.
It must go out as a temporary export by declaration. The most suitable codes look to be 2100004 or 2200000 but there is still some ambiguity in the advice from HMRC
I am finding conflicting information on this subject. We are trying to assist a customer to find the correct CPC code to make a temporary export by declaration to the EU to allow an excavator to be modified and then moved back to the UK as returned goods.
There are 2 conflicting links on the government website relating to 21 00 004. One stating it is the correct code and one stating that this code should only be used for repairs.
Any help or guidance on this one would be appreciated!
This section clearly outlines 21 00 004 as the correct code
This section states that 21 00 004 should be used for repairs.
Customs procedure codes starting with 21
Temporary export under the customs outward processing procedure.