Page 25 - Union Customs Code News Today : Breaking News, Live Updates & Top Stories | Vimarsana

SPE16055 - General relief conditions: provisions for common storage of goods Where there is a proven commercial need, traders may apply to their Supervising office for authority to store Authorised Use goods together with non Authorised Use goods of the same kind. Equivalence may be approved only if the goods are of the same commercial quality, the same technical characteristics and fall within the same Tariff Sub-Heading (that is, the same first 8 digits of the Commodity Code). If you are satisfied that there is a need for such an arrangement and no control difficulties are likely to arise, ...

SPE16065 - General relief conditions: goods not put to their prescribed Authorised Use Traders, who, for reasons beyond their control, are unable to put the goods to the prescribed use, are required by their authorisation to advise their supervising office of the facts without delay. There is a risk that goods could be diverted, without authority, whilst still shown as ‘in stock’ in the trader’s records. Similarly, traders may attempt to defer full payment of duty and in certain cases import VAT, by failing to notify diversions promptly. You should take this into account in your evaluat...

Collaboration between leading leisure marine representative bodies yields positive confirmation on post-Brexit VAT interpretation

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The Taxation (Cross-border Trade) Act 2018 The Customs (Export) (EU Exit) Regulations 2019 Customs and Excise Managment Act (CEMA) 1979 - Section 52 - 68 (Exports) Value Added Tax Act 1994 - Section 16.1 Law regulations Title VIII of UCC Articles 263 to 277 or Part 4, Regulations 9 to 50 of CEEER: covers legislation for goods taken out of the Customs Territory of the Union in general. More specifically: Article 6 of the UCC or Regulation 14 of CEEER: Means for the exchange and storage of information and common data requirments Articles 166, 167 and 182 UCC or Regulations 31 to 38 CEEER: legis...