Page 37 - Union Customs Code News Today : Breaking News, Live Updates & Top Stories | Vimarsana

SPE13120 - Discharge of IP - methods of disposal: general - discharging IP liability You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. “ Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979 ”. This section deals with the various ways Inward Processing can be discharged. It explains the eligible methods of disposal and what evidence of disposal the authorisation holde...

SPE13180 - Discharge of IP - methods of disposal: temporary export - Outward Processing Relief (OPR) You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. “ Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979 ”. If goods entered to IP are temporarily exported from the UK for further processing under OPR, duty liability under IP remains until the processed products are r...

SPE13130 - Discharge of IP - methods of disposal: declaring IP goods to another customs procedure You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. “ Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979 ”. IP can be discharged by declaring goods to another customs procedure such as customs warehousing or TA relief.  For entries within the UK, the declaration method ...

SPE13140 - Discharge of IP - methods of disposal: re-export as commissary stores You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. “ Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979 ”. Where the authorisation holder supplies and loads commissary stores to the eligible ship/aircraft, no official documents are required. However, commercial documents used to supply ...

SPE13170 - Discharge of IP - methods of disposal: Turkey (NI ONLY) You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. “ Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979 ”. Provided no ATR preferential movement certificate has been raised, you can discharge IP by sending the goods to Turkey as to any other non-EU country. Normal export procedures should apply. An A...