Box 40 enter previous document class Z, zzz and reference to the related Export Entry in the format EPU-Number-Date

Transcription

1 61 REIMPORTATION WITH SIMULTANEOUS ENTRY FOR FREE CIRCULATION AND HOME USE Goods Covered Goods of a non-commercial nature imported to free circulation in the EU for which Outward Processing Relief (OPR) is claimed being the personal property of the importer or members of their family for which application for OPR is made at the time of importation, being goods which were previously temporarily exported from the EU for repair 2. Notice Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriate. the format EPU-Number-Date - - OPR authorisation reference number - Declare authorisation by declaration, OPR authorisation reference number OP/ 9999/999/99 as a AI statement products on importation - The amount of customs duty payable must be calculated as described in Notice Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate - Enter DTY as the last 3 characters of the Rate column and the duty payable in the Amount column of Box Additional documents required - A certificate of posting form C& E132orexport entry and / or departure message showing the declaration unique consignment identifier reference (DUCR) number produced from the CHIEF export system - Repairers invoice or other evidence of repair costs or copy of warranty document if repairs carried out free of charge; The importer must be able to show that no commercial purpose is intended for the imported goods. previous export entry have not been entered in box 40, security for potential charges must be provided by deposit or guarantee. 6. Additional information - Box 8 must be coded PR 7. VAT See note 9.2 below available, must be submitted to the office where the entry was originally presented. 9. Notes 9.1 Repairs of a non commercial nature means repairs; - which are carried out on an occasional basis and - concern exclusively goods confined to the personal use of the importer or importer s family, it being evident from the nature and quantity of the goods that no commercial purpose is intended. 9.2 Customs duty and VAT are chargeable as for importations under CPCs B02 and as appropriate. No VAT certificate will be issued for importations under this CPC /9 19 1

2 61 00 F02 1. Goods Covered Reimported CAP goods and goods manufactured from CAP goods which are returning in the same condition as at export, on which returned goods relief (RGR) from customs duty,and if appropriate CAP charges, excise duty and VAT is being claimed. 2. Notice Specific Fields in the declaration/notes Box 44 - Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate Where relief from customs duty is claimed, DTY must be entered as the last 3 characters in the Rate column and 0.00 in Box 47(d). Where relief from CAP charges is claimed VCL must be entered as the last 3 characters in the Rate column and 0.00 in box 47(d) Where relief from VAT is claimed, VAX must be entered as the last 3 characters in the rate column. Where VAT relief is not appropriate, the appropriate VAT amount must be declared and paid. Where relief from excise duty is claimed on excise goods, the appropriate excise code (Vol 3, Part 3) must be entered as the last 3 characters in the rate column and 0.00 in Box 47(d). Where excise duty relief is not appropriate on excise goods, the appropriate excise duty amount must be declared and paid 4. Additional documents required a) Completed form C1314 b) Evidence of export and free circulation status as described in Notice 236, except where the export declaration reference is quoted in Box 40 c) The statement from the CAP paying agency in the exporting member state as described in Notice 236 d) The relevant export licence or advance fixing certificate if still unexhausted and required by Notice 236 e) An additional copy 6 of the SAD if repayment of CAP export charges is to be claimed from a member state other than the UK f) If appropriate evidence that reimport within 12 months was prevented due to circumstances beyond the control of the importer. 5. Security required Security is not required unless delivery is taken before any of the necessary additional documents specified in item 4 have been presented. In that case, enter MP codes N to V as appropriate in Box 47. However, if the goods are not liable to any import charges and are entered to this CPC solely for the purpose of obtaining a certificate for repayment of CAP export levy, security will not be required. 6. Additional information Detailed information and advice concerning reimported CAP goods is given in Notice VAT 8. Post Clearance Action Where release is allowed against security pending production of documents, they must be presented within 28 days. 9. Notes 9.1 All ancillary materials e.g. rope, wood, plastic used for the stowage and protection of the goods in question are also eligible for relief For diplomatic, consular/embassy staff and armed forces, the time limit for claiming returned goods relief (RGR) is 6 years F03 1. Goods Covered Reimported goods (excluding CAP goods and goods manufactured from CAP goods) which are returning after: - having received unforeseen repair / restoration (other than just routine maintenance) or - having been exported without the intention to be reimported, and treatment had begun on them before they were found to be defective or unsuitable for their use, and on which total or partial relief from customs duty, and if appropriate, VAT is being claimed under returned goods relief (RGR) 2. Notice /9 19 2

3 3. Specific Fields in the declaration/notes Box 44 - Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate Where total relief from customs duty is claimed, DTY must be entered as the last 3 characters in the Rate column and 0.00 in Box 47(d). Where relief from VAT is claimed, VAX must be entered as the last 3 characters in the rate column. Where VAT relief is not appropriate, the appropriate VAT amount must be declared and paid. If waiver of the 3 year time limit for reimportation is claimed due to special circumstances, insert Waiver of time limit claimed in Box 44 as a GEN03 AI Statement. Such a waiver must be justified to Customs and Revenue when required 4. Additional documents required a) Completed form C1314 b) Evidence of export and free circulation status as described in Notice 236, except where the export declaration reference is quoted in Box Security required Security is not required unless delivery is taken before any of the necessary additional documents specified in item 4 have been presented. In that case, enter MP codes M to V as appropriate in Box Additional information Notice 236 and Form C1314 explain when and how to calculate any customs duty and VAT that may be due on the repaired/processed goods 7. VAT For works of art, antiques or collectors items, there is a reduced rate of VAT see Notice Post Clearance Action Where release is allowed against security pending production of documents, they must be presented within 28 days. 9. Notes 9.1 All ancillary materials e.g. rope, wood, plastic used for the stowage and protection of the goods in question are also eligible for relief. 9.2 There is no relief from excise duty on excise goods under this CPC. The appropriate excise duty amount must be declared and paid For diplomatic, consular/embassy staff and armed forces, the time limit for claiming returned goods relief (RGR) is 6 years F04 1. Goods Covered Reimported goods (excluding CAP goods and goods manufactured from CAP goods) returning in the same condition as at export, containing components which were previously relieved from customs duty under Inward Processing Relief (IPR) arrangements, and on which partial relief from customs duty (and VAT if appropriate) is being claimed under returned goods relief (RGR). 2. Notice Specific Fields in the declaration/notes Box 44 Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate If waiver of the 3 year time limit for reimportation is claimed due to special circumstances, insert Waiver of time limit claimed in Box 44 as a GEN03 AI Statement. Such a waiver must be justified to Customs and Revenue when required. 4. Additional documents required a) Completed Form C1314 b) Evidence of export and duty status as described in Notice 236, except where the NES export declaration reference is quoted in Box Security required Security is not required unless delivery is taken before any of the necessary additional documents specified in item 4 have been presented. In that case, enter MP codes N to V as appropriate in Box Additional information Notice 236 and Form C1314 explain how to calculate the customs duty (and VAT if previously suspended under IPR) due on the returning IPR goods for entry in Box /9 19 3

4 7. VAT Where VAT relief is not appropriate (for goods not reimported by the original exporter), the appropriate VAT amount must be declared and paid. Where total VAT relief is appropriate (for goods previously VAT paid under IPR drawback, reimported by the original exporter) VAX must be entered as the last 3 characters in the rate column. For works of art, antiques or collectors items, there is a reduced rate of VAT see Notice Post Clearance Action Where release is allowed against security pending production of documents, they must be presented within 28 days. 9. Notes 9.1 All ancillary materials e.g. rope, wood, plastic used for the stowage and protection of the goods in question are also eligible for relief. 9.2 There is no relief from excise duty on excise goods under this CPC. The appropriate excise duty amount must be declared and paid Goods Covered Goods imported to free circulation in the Community for which Outward Processing Relief (OPR) is claimed being compensating products obtained from goods which were exported from the EU under a UK issued authorisation or Single EU authorisation for an authorised process, and goods not covered by any other OPR CPC 2. Notice Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriate. - OPR authorisation reference number if the exported goods have been sold whilst outside the EU to the importer enter OP 9999/999/99 (see note 4) - Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate statement; products on importation. - The amount of customs duty payable must be calculated as described in Notice Enter DTY as the last 3 characters of the Rate column and the duty payable in the Amount column of Box Additional documents required - If this consignment is the second or later in a series of split consignments, the original INF2 issued at export, or when the first consignment was imported.(see Notice 3001) - If the compensating products are being imported by or on behalf of a person other than the authorisation holder, you will need to ensure the 3rd party holds the necessary export evidence. See notice Documentary proof of Origin (DPO) may be required for textile products the full value must be provided by deposit or guarantee. Enter MP code N, P, Q, R, S, T, U, or V (as appropriate) in Box Additional information 6.1 An Outward Processing Relief (OPR) authorisation or single EU authorisation is required. 6.2 If an INF2 is present and requires certification by customs enter document code C604 followed by status code AC. 6.3 If you are authorised to use a globalised INF2, insert Document Code C604 followed by document status code AE /9 19 4

5 7. VAT VAT must be paid on the added value Movements involving a change of ownership of the exported goods will not normally qualify for VAT relief. Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry. Insert VAT in the Rate column of Box 47 and the amount payable in Sterling. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47d, no method of payment is required. For registered taxable persons details will be included on the VAT certificate. available, must be submitted to the office where the entry was originally presented 9. Notes Goods Covered Goods imported to free circulation in the EU for which Outward Processing Relief (OPR) is claimed being goods; - which were exported from the EU for an authorised repair carried out either free of charge or in return for payment, where authorisation was granted at the time of export under the OPR simplified procedure using export CPC or - replacement of goods exported from the EU for an authorised repair where authorisation was granted at the time of export under the OPR simplified procedure using export CPC but which have been replaced by the repairer with equivalent goods either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect, where it was not known at the time of export that the exported goods would be replaced rather than repaired, CAP goods may not be entered to this CPC. 2. Notice Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriate. - Declare Simplified authorisation, OPR authorisation reference number OP/9999/ 999/99 as a AI statement for goods entered to simplified OPR. if the exported goods have been sold whilst outside the EU to the importer enter OP 9999/999/99 (see note 4) - Declare NIRU as a SPOFF Statement - Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate products on importation. - The amount of customs duty payable must be calculated as described in Notice Enter DTY as the last 3 characters of the Rate column and the duty payable in the Amount column of Box Additional documents required - Reference to the previous CHIEF export entry number - If this consignment is the second or later in a series of split consignments, the original INF2 issued at export, or when the first consignment was imported.(see Notice 3001) the full value must be provided by deposit or guarantee. Enter MP code N, P, Q, R, S, T, U, or V (as appropriate) in Box /9 19 5

6 6. Additional information 7. VAT - Subject to the conditions laid down in Notice 3001 paragraph 2.7 being met VAT is not chargeable on repairs carried out free of charge under warranty. - Goods repaired in return for payment VAT is chargeable on the repair costs only, Subject to the conditions laid down in Notice 3001 paragraph 2.7 being met. - VAT is due on the full value of all replacement goods even if supplied free of charge as a result of a warranty. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47 d, no method of payment is required. For registered taxable persons details will be included on the VAT certificate. available, must be submitted to the office where the entry was originally presented. 9. Notes - This CPC is only available for goods which were temporarily exported for the purpose of being repaired. If the goods have undergone any other process, an OPR UK issued authorisation or Single EU authorisation for an authorised process is required. - Imports under this CPC may not be made under CFSP, EIDR or SDP procedures. If the repaired goods are returned in more than one consignment, the quantity in each consignment will be exhausted on the reverse of form INF2 and the form returned to the declarant for presentation when subsequent consignments are imported, until the quantity shown in box 14 is reached. Exhausted INF2s will be retained and attached to the final import SAD. Replacement INF2s for unentered quantities may be issued if required Goods Covered Goods exported from another Member State under an authorisation issued by a member state other than the UK, imported to the EU and entered for free circulation with outward processing relief being claimed, being compensating products produced from goods exported for an authorised process in a third country. 2. Notice Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriate. - Box 40 enter previous document class Z, zzz and reference to the related Export Entry in the format EPU-Number-Date. Where CFSP is used and the intention is to use RGR then - OPR authorisation reference number OP 9999/999/99. Statement products on importation. - The amount of customs duty payable must be calculated as described in Notice Enter DTY as the last 3 characters of the Rate column for the duty tax line of Box 47 - Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate 4. Additional documents required - Form INF2 certified by customs in the Member State of export; - Enter code C604 if you require the INF2 to be stamped, document status code AC followed by the reference number of the INF2. - Form C& E 1154,with additional copy if customs certification is required for the RPA: - Documentary proof of Origin (DPO) may be required for textile products the full value must be provided by deposit or guarantee. Enter MP code N, P, Q, S, T, U, or V (as appropriate) in Box Additional information /9 19 6

7 7. VAT VAT must be paid on the full customs value of the compensating products unless the conditions of Notice 702 para 5.3 can be met. See also Notice Movements involving a change of ownership of the exported goods will not normally qualify for VAT relief. available, must be submitted to the office where the entry was originally presented 9. Notes CAP goods cannot be imported under this CPC Goods Covered Goods exported from another Member State under an authorisation issued by a member state other than the UK, imported to the EU and entered for free circulation with outward processing relief and outward processing trade (OPT) is being claimed being products obtained from goods which were exported for the purpose of undergoing repair in a country outside the EU. 2. Notice 3001, OPT DoTI Notice to importers (NTI) No Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriate. - OPR authorisation reference number OP 9999/999/99. Statement - Document code Y009 followed by the OPT authorisation number. Do not enter a status code - Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate - Document code C604 followed by document status code AC if an INF2 is present and certification is required products on importation. - The amount of customs duty payable must be calculated as described in Notice Enter DTY as the last 3 characters of the Rate column for the duty tax line of Box Additional documents required - Form INF2 certified by customs in the Member State of export; - OPT prior authorisation issued in the member state from which the goods were exported - Processors invoice with proof that the processing operation has been carried out and where identification is based on documentary evidence, the information document 5. Security required Where delivery is required prior to production of the certificate of posting or a certified INF2 / international information document, security for potential charges on the full value must be provided by deposit or guarantee. Enter MP code N, P, Q, S, T, U, or V (as appropriate) in Box Additional information 7. VAT VAT must be paid on the full customs value of the compensating products unless the conditions of Notice 702 para 5.3 can be met. See also Notice movements involving a change of ownership of the exported goods will not normally qualify for VAT relief. Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry. Insert VAT in the Rate column of Box 47 and the amount payable in Sterling. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47 d, no method of payment is required. Blank For registered taxable persons details will be included on the VAT certificate /9 19 7

8 available, must be submitted to the office where the entry was originally presented 9. Notes 9.1 Provided that the OPT requirements are met, no DoTI import licence is required for the processed products. 9.2 If OPT requirements are not met, the processed goods may only be imported under the authority of a DoTI import licence. 9.3 If the goods exported for processing are imported into the UK without having been processed they may require a DoTI import licence unless they are EU origin goods. 9.4 Documentary proof of origin for certain goods falling within Chapters 51 to 63 of Volume 2 of the Tariff will be required Goods Covered Goods imported into the EU for which Outward Processing Relief (OPR) is claimed, entered to customs warehousing, now being entered for free circulation, being compensating products obtained from goods exported from the EU under a UK or Single authorisation for an authorised process. 2. Notice 3001 and Specific Fields in the declaration/notes Box 1 enter code IM followed by A, Y or Z as appropriate. - OPR authorisation reference number. - If the exported goods have been sold whilst outside the EU to the importer enter OP 9999/999/99 (see note 4) - Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate statement products on removal from customs warehouse. - The amount of customs duty payable must be calculated as described in Notice Enter DTY as the last 3 characters of the Rate column and the duty payable in the Amount column of Box Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB 4. Additional documents required - If this consignment is the second or later in a series of split consignments, the original INF2 issued at export, or when the first consignment was imported.(see Notice 3001). Enter code C604 if you require the INF2 to be stamped, document status code AC followed by the reference number of the INF2. - If the compensating products are being imported by or on behalf of a person other than the authorisation holder, you will need to ensure the 3rd party holds the necessary export evidence. See notice the full value must be provided by deposit or guarantee. Enter MP code N, P, Q, R, S, T, U, or V (as appropriate) in Box Additional information 6.1 An Outward Processing Relief (OPR) authorisation or single EU authorisation is required. 6.2 If an INF2 is present and requires certification by customs enter document code C604 followed by status code AC. 6.3 If you are authorised to use a globalised INF2, insert Document Code C604 followed by document status code AE /9 19 8

9 7. VAT VAT must be paid on the full customs value of the compensating products unless the conditions of Notice 702 para 5.3 can be met. See also Notice movements involving a change of ownership of the exported goods will not normally qualify for VAT relief. Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry. Insert VAT in the Rate column of Box 47 and the amount payable in Sterling. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47 d, no method of payment is required. blank. For registered taxable persons details will be included on the VAT certificate. available, must be submitted to the office where the entry was originally presented 9. Notes 9.1 Box 46 - Statistical Value - must be completed in sterling Goods Covered Goods to be imported to free circulation in the Union by the MoD, for which Outward Processing Relief (OPR) is claimed being compensating products obtained from goods which were exported from the Union under a UK issued authorization or an authorization involving more than one Member State for an authorized process and where use of the MoDs VAT accounting arrangements are being used; 2. Notice Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriate. - do not enter a status code. - OPR authorization reference number if the exported goods have been sold whilst outside the EU to the importer enter OP 9999/999/99 (see note 4) statement products on importation. - The amount of customs duty payable must be calculated as described in Notice Enter DTY as the last 3 characters of the Rate column and the duty payable in the Amount column of Box Additional documents required - If this consignment is the second or later in a series of split consignments, the original INF2 issued at export, or when the first consignment was imported.(see Notice 3001) - If the compensating products are being imported by or on behalf of a person other than the authorization holder, you will need to ensure the 3rd party holds the necessary export evidence. (See Notice 3001) - Documentary Proof of Origin (DPO) may be required for textile products. 5. Security required Where delivery is required prior production of the certificate of posting or details of the previous export entry have not been entered in Box 40, security for potential charges on the full value must be provide by deposit or guarantee. Enter MP code N, P, Q, R, S, T, U or V as appropriate in Box Additional information 6.1 An Outward Processing Relief (OPR) authorization or an authorization involving more than one Member State is required 6.2 If an INF2 is present and requires certification by customs enter document code C604 followed by status code AC. 6.3 If you are authorized to use a globalized INF2, insert Document Code C604 followed by document status code AE /9 19 9

10 7. VAT VAT must be paid on the added value. (See Notice 3001). Movements involving a change of ownership of the goods will not normally qualify for VAT relief. Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry. Insert VAT in the Rate column of Box 47 and the amount payable in Sterling. Where no VAT is payable insert the VAT override code in Box 47c and 0.00 (amount payable) in Box 47d, no method of payment is required. For registered taxable persons details will be included on the VAT certificate. The MoD will account for VAT by use of their self assessment arrangements and should show the VAT as being accounted for by postponed accounting, MP code G. available, must be submitted to the office where the entry was originally presented. 9. Notes Goods Covered Goods imported to free circulation in the EU for which Outward Processing Relief (OPR) is claimed being entered for customs warehousing now being entered to free circulation, being goods; which were exported from the EU for an authorised repair carried out either free of charge or in return for payment, where authorisation was granted at the time of export under the OPR simplified procedure using export CPC Notice 232, Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriate. - OPR authorisation reference number OP 9999/999/99. If the exported goods have been sold whilst outside the EU to the importer enter OP 9999/999/99 (see note 4) - Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate statement products on importation. - The amount of customs duty payable must be calculated as described in Notice Enter DTY as the last 3 characters of the Rate column and the duty payable in the Amount column of Box Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB 4. Additional documents required - If this consignment is the second or later in a series of split consignments, the original INF2 issued at export, or when the first consignment was imported.(see Notice 3001) the full value must be provided by deposit or guarantee. Enter MP code N, P, Q, R, S, T, U, or V (as appropriate) in Box Additional information 7. VAT - Subject to the conditions laid down in Notice 3001 paragraph 2.7 being met VAT is not chargeable on repairs carried out free of charge under warranty /

11 - Goods repaired in return for payment VAT is chargeable on the repair costs only, Subject to the conditions laid down in Notice 3001 paragraph 2.7 being met. - VAT is due on the full value of all replacement goods even if supplied free of charge as a result of a warranty. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47 d, no method of payment is required. For registered taxable persons details will be included on the VAT certificate available, must be submitted to the office where the entry was originally presented. 9. Notes - This CPC is only available for goods which were temporarily exported for the purpose of being repaired. If the goods have undergone any other process, an OPR UK issued authorisation or Single EU authorisation for an authorised process is required. - Imports under this CPC may not be made under CFSP, EIDR or SDP procedures. If the repaired goods are returned in more than one consignment, the quantity in each consignment will be exhausted on the reverse of form INF2 and the form returned to the declarant for presentation when subsequent consignments are imported, until the quantity shown in box 14 is reached. Exhausted INF2s will be retained and attached to the final import SAD. Replacement INF2s for unentered quantities may be issued if required Goods Covered Goods exported from another Member State for process, imported to a customs warehouse after process, and now being entered to free circulation 2. Notice 232, Specific Fields in the declaration/notes Box 1 enter code IM followed by A D, Y or Z - OPR authorisation reference number OP 9999/999/99. If the exported goods have been sold whilst outside the EU to the importer enter OP 9999/999/99 (see note 4) - Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate statement products on importation. - The amount of customs duty payable must be calculated as described in Notice Enter DTY as the last 3 characters of the Rate column for the duty tax line of Box 47 - Box 49 enter A,C,D or E if you hold a Community Customs Code authorisation or R or U if you hold a Union Customs Code authorisation followed by identification number of the customs warehouse and GB 4. Additional documents required - Form INF2 certified by customs in the Member State of export; - International information document (if appropriate) - Documentary proof of Origin (DPO) may be required for textile products the full value must be provided by deposit or guarantee. Enter MP code N, P, Q, S, T, U, or V (as appropriate) in Box Additional information /

12 7. VAT VAT must be paid on the full customs value of the compensating products unless the conditions of Notice 702 para 5.3 can be met. See also Notice movements involving a change of ownership of the exported goods will not normally qualify for VAT relief available, must be submitted to the office where the entry was originally presented 9. Notes CAP goods cannot be imported under this CPC Goods Covered Goods for process or exchange under CPCs , or and on which relief is claimed in accordance with Council Regulation 150/ Notice Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriate. - Document code N990 - End-Use authorisation number - Do not enter a document status. - Authorisation holders reference number as a GEN 45 AI statement if any - OPR authorisation reference number for goods exported under CPC , OP 9999/999/99 for goods exported under CPC ,OP 8888/888/99 for goods exported under CPC If the exported goods have been sold whilst outside the EU to the importer enter OP 9999/999/99 (see note 4) - Document code C645, Duty relief claimed under regulation 150/2003, MoD certificate reference number - in the format MC% UK/... inserting the relevant certificate number after UK/ statement - The declared values or prices should be the cost of repair, and/or processing. - The amount of customs duty payable must be calculated as described in Notice Enter DTY as the last 3 characters of the Rate column and the duty payable in the Amount column of Box Additional documents required - Certificate issued by MoD or equivalent competent authority in another Member State. In circumstances where the certificate itself is not available the certificate reference number should be quoted in Box If this consignment is the second or later in a series of split consignments, the original INF2 issued at export, or when the first consignment was imported.(see Notice 3001) See also CPCs , or /

13 the full value must be provided by deposit or guarantee. Enter MP code N, P, Q, S, T, U, or V (as appropriate) in Box 47. No security is required if certificate is available and the importers End-Use authorisation number is quoted in box 44.If the certificate is not available or quoted in box 44 or the End Use authorisation number not quoted, full security is required pending availability of the certificate or end-use authorisation number. The amount secured must cover the duty chargeable had the end-use rate of duty not been claimed. Security for duty will be required and MOP should be entered in box Additional information 6.1 An End Use Relief (EU) authorisation or single union authorisation is required. 7. VAT VAT is payable on the cost of repair, processing and transport costs. The MoD will account for VAT by use of their self assessment arrangements and should show the VAT in box 47 as being accounted for by postponed accounting, method of payment G. All other importers allowed to use this CPC should account for VAT at the time of entry. available, must be submitted to the office where the entry was originally presented. Any duty security will be discharged when the certificate and / or end-use authorisation number is produced 9. Notes Use of this CPC constitutes a declaration that the goods imported are being declared to the end-use scheme in accordance with Council Regulation 150/2003 and that the following conditions are met; - The goods imported were in free circulation at the time of exportation; and - All VAT has been paid on the goods and that the goods had not been subject to any refund from HMRC; and - On re importation the goods are entitled to duty relief under the provisions of Council Regulation 150/2003 VAT will be accounted for on all costs or repair, process, exchange and transport costs Goods Covered Goods exported from another Member State under an authorisation issued by a member state other than the UK, imported to the EU and entered for free circulation with outward processing relief being claimed, being goods imported after repair; either free of charge or in return for payment 2. Notice Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriate. - OPR authorisation reference number OP 9999/999/99. Statement products on importation. - The amount of customs duty payable must be calculated as described in Notice Enter DTY as the last 3 characters of the Rate column for the duty tax line of Box 47 - Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate 4. Additional documents required - Form INF2 certified by customs in the Member State of export - Evidence of repair costs; - Copy of warranty document or other evidence if repair is free of charge /

14 - Where the OPR authorisation was granted at the time of export under the authorisation by declaration repair procedure a copy of the SAD copy 3, certified by customs in the member state of export must be attached to the import entry unless the required information was entered in box 40 of the SAD. the full value must be provided by deposit or guarantee. Enter MP code N, P, Q, S, T, U, or V (as appropriate) in Box 47. When replacements are imported under the Standard Exchange System with prior importation, security for the potential customs duty on the full value is required, by deposit or guarantee. Security will be discharged when evidence is produced of the subsequent export of the goods being replaced. 6. Additional information 7. VAT VAT must be paid on the full customs value of the repaired or replacement products unless the conditions of Notice 702 para 5.3 can be met. See also Notice movements involving a change of ownership of the exported goods will not normally qualify for VAT relief. available, must be submitted to the office where the entry was originally presented. 9. Notes CAP goods cannot be imported under this CPC Goods Covered Goods imported into the Union, for which OPR is being claimed, exported from the Union under a UK or authorisation involving more than one Member State entered to customs warehousing now being entered for free circulation, being goods exported for an authorised repair in return for payment. 2. Notice Specific Fields in the declaration/notes Box 1 enter code IM followed by A, Y or Z as appropriate. - OPR authorisation reference number. - If the exported goods have been sold whilst outside the EU to the importer enter OP 9999/999/99 (see note 4) - Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate statement products on removal from customs warehouse. - The amount of customs duty payable must be calculated as described in Notice Enter DTY as the last 3 characters of the Rate column and the duty payable in the Amount column of Box Box 49 enter A,C,D or E if you have a Community Customs Code or R or U under a Union Customs Code followed by identification number of the customs warehouse and GB 4. Additional documents required - If this consignment is the second or later in a series of split consignments, the original INF2 issued at export, or when the first consignment was imported. (see Notice 3001) /

15 - If the repaired or replacement products are being imported by or on behalf of a person other than the authorisation holder, you will need to ensure the 3rd party holds the necessary export evidence. See notice Enter document code C634 do not enter a document status code the full value must be provided by deposit or guarantee. Enter MP code N, P, Q, R, S, T, U, or V (as appropriate) in Box Additional information 6.1 An Outward Processing Relief (OPR) authorisation or single EU authorisation is required. 6.2 If an INF2 is present and requires certification by customs enter document code C604 followed by status code AC. 6.3 If you are authorised to use a globalised INF2, insert Document Code C604 followed by document status code AE 7. VAT VAT must be paid on the full customs value of the repaired or replacement products unless the conditions of Notice 702 para 5.3 can be met. See also Notice movements involving a change of ownership of the exported goods will not normally qualify for VAT relief. Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry. Insert VAT in the Rate column of Box 47 and the amount payable in Sterling. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47 d, no method of payment is required. blank. For registered taxable persons details will be included on the VAT certificate. Goods repaired in return for payment VAT is chargeable on the repair costs only. Subject to the conditions laid down in notice 3001, paragraph 2.7 being met. available, must be submitted to the office where the entry was originally presented. 9. Notes 9.1 Box 46 Statistical Value must be completed in sterling Goods Covered Goods exported from another Member State, under an authorisation issued by a Member State other than the UK imported into the EU and entered for customs warehousing, now being entered for free circulation with outward processing being claimed, being goods imported after repair either free of charge or in return for payment. 2. Notice Specific Fields in the declaration/notes Box 1 enter code IM followed by A, Y or Z. - OPR authorisation reference number OP 9999/999/99. If the exported goods have been sold whilst outside the EU to the importer enter OP 9999/999/99 (see note 4) - Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate statement products on importation. - The amount of customs duty payable must be calculated as described in Notice Enter DTY as the last 3 characters of the Rate column for the duty tax line of Box /

16 - Box 49 enter A,C,D or E if you have an authorisation issued under the Community Customs Code or R or U if issued under the Union Customs Code followed by identification number of the customs warehouse and GB 4. Additional documents required - Form INF2 certified by customs in the Member State of export; - Evidence of repair costs; - Copy of warranty document or other evidence if repair is free of charge - Where the OPR authorisation was granted at the time of export under the simplified repair procedure a copy of the SAD copy 3, certified by customs in the member state of export must be attached to the import entry unless the required information was entered in box 40 of the SAD. the full value must be provided by deposit or guarantee. Enter MP code N, P, Q, S, T, U, or V (as appropriate) in Box Additional information 7. VAT VAT must be paid on the full customs value of the repaired products unless the conditions of Notice 702 para 5.3 can be met. See also Notice movements involving a change of ownership of the exported goods will not normally qualify for VAT relief. available, must be submitted to the office where the entry was originally presented. 9. Notes CAP goods cannot be imported under this CPC Goods Covered Goods imported to free circulation in the EU for which outward processing relief (OPR) is being claimed being repaired products obtained from goods which were exported from the EU for the purpose of repair under CPCs , or and on which relief is claimed in accordance with Council Regulation 150/ Notice Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriate. - Document code N990 - End-Use authorisation number - Do not enter a document status. - Authorisation holders reference number as a GEN 45 AI statement if any - OPR authorisation reference number for goods exported under CPC , OP 9999/999/99 for goods exported under CPC , OP 9999/999/99 for goods exported under CPC If the exported goods have been sold whilst outside the EU to the importer enter OP 9999/999/99 (see note 4) - Document code C645, Duty relief claimed under regulation 150/2003, MoD certificate reference number in the format MC% UK/..... inserting the relevant certificate number after UK/ statement - The declared values or prices should be the cost of repair, and/or processing /

17 - The amount of customs duty payable must be calculated as described in Notice Enter DTY as the last 3 characters of the Rate column and the duty payable in the Amount column of Box Additional documents required - Certificate issued by MoD or equivalent competent authority in another Member State. In circumstances where the certificate itself is not available the certificate reference number should be quoted in Box If this consignment is the second or later in a series of split consignments, the original INF2 issued at export, or when the first consignment was imported.(see Notice 3001) See also CPCs , or the full value must be provided by deposit or guarantee. Enter MP code N, P, Q, S, T, U, or V (as appropriate) in Box 47. No security is required if certificate is available and the importers End-Use authorisation number is quoted in box 44. If the certificate is not available or quoted in box 44 or the End Use authorisation number not quoted, full security is required pending availability of the certificate or end-use authorisation number. The amount secured must cover the duty chargeable had the end-use rate of duty not been claimed. Security for duty will be required and MOP should be entered in box Additional information 6.1 An End Use Relief (EU) authorisation or single EU authorisation is required. 7. VAT VAT is payable on the cost of repair, processing and transport costs. The MoD will account for VAT by use of their self assessment arrangements and should show the VAT in box 47 as being accounted for by postponed accounting, method of payment G. All other importers allowed to use this CPC should account for VAT at the time of entry. available, must be submitted to the office where the entry was originally presented. Any duty security will be discharged when the certificate and / or end-use authorisation number is produced 9. Notes Use of this CPC constitutes a declaration that the goods imported are being declared to the end-use scheme in accordance with Council Regulation 150/2003 and that the following conditions are met; - The goods imported were in free circulation at the time of exportation; and - All VAT has been paid on the goods and that the goods had not been subject to any refund from Customs and Excise; and - On re importation the goods are entitled to duty relief under the provisions of Council Regulation 150/2003 VAT will be accounted for on all costs or repair, process, exchange and transport costs B02 1. Goods Covered Goods imported to free circulation in the EU for which Outward Processing Relief (OPR) is claimed being compensating products obtained from goods which were exported from the EU under a UK issued authorisation or Single EU authorisation for an authorised repair carried out free of charge either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect. CAP goods may not be entered to this CPC 2. Notice /

18 3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A D, Y or Z as appropriate. - OPR authorisation reference number - Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate statement products on importation. 4. Additional documents required - Enter the previous CHIEF export entry number in Box 40 - If this consignment is the second or later in a series of split consignments, the original INF2 issued at export, or when the first consignment was imported.(see Notice 3001) the full value must be provided by deposit or guarantee. Enter MP code N, P, Q, R, S, T, U, or V (as appropriate) in Box Additional information An Outward Processing Relief (OPR) authorisation or single EU authorisation is required. 7. VAT Subject to the conditions laid down in Notice 3001 met VAT is not chargeable on repairs carried out free of charge. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47 d, no method of payment is required. For registered taxable persons details will be included on the VAT certificate available, must be submitted to the office where the entry was originally presented. 9. Notes - Goods exported under the OPR simplified repair procedure using export CPC must be entered to CPC Replacement goods originally entered to SES, must be entered to CPC or Where an extended guarantee has been purchased with the goods or the repair is chargeable use CPC o your re-import declaration. - Box 46 statistical value-must be completed in sterling B03 1. Goods Covered Goods imported to free circulation in the EU for which Outward Processing Relief (OPR) is claimed being replacement products for goods exported from the EU under a UK issued authorisation or or authorisation involving more than one members state, being supplied free of charge either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect. Goods under the Standard exchange system (SES) must be entered to a CPC in the 48 series. CAP goods may not be entered to this CPC 2. Notice /

19 3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or, D as appropriate. - OPR authorisation reference number Statement; products on importation. 4. Additional documents required - If this consignment is the second or later in a series of split consignments, the original INF2 issued at export, or when the first consignment was imported.(see Notice 3001) the full value must be provided by deposit or guarantee. Enter MP code N, P, R, S, T, U, or V (as appropriate) in Box Additional information 6.1 An Outward Processing Relief (OPR) authorisation or single EU authorisation is required. 6.3 If you are authorised to use a globalised INF2, insert Document Code C604 followed by document status code AE 7. VAT VAT is due on the full value of all replacement goods even if supplied free of charge. For registered taxable persons details will be included on the VAT certificate available, must be submitted to the office where the entry was originally presented. 9. Notes - Goods exported under the OPR authorisation by declaration repair procedure using export CPC must be entered to CPC Replacement goods under the standard exchange system must be entered to CPC or Where an extended guarantee has been purchased with the goods or the replacement is chargeable use CPC o your re-import declaration. - Box 46 statistical value-must be completed in sterling B04 1. Goods Covered Compensating products imported to free circulation in the EU for which Outward Processing Relief (OPR) is claimed being compensating products obtained from goods; (a) previously imported to end use relief which were exported from the EU under a UK issued authorisation or authorisation involving more than one Member State for an authorised process or (b) compensating products of OPR which qualify for end-use relief following processing. 2. Notice Specific Fields in the declaration/notes Box 1 Enter code IM followed by A or D as appropriate. Box 44 Enter: - Document code C019 - Do not enter a document status code. - OPR authorisation reference number /