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If claiming Returned Goods Relief together with Onward Supply Dispatch (Requested Procedure Code 01), or Onward Supply Relief (Requested Procedure Code 42), then use Additional Procedure Code 63P instead of F07. Additional Procedure Code F44 may only be declared where expressly stated in the Inward Processing authorisation. Restrictions on usage:
F45 may only be used to claim import VAT relief when the C-series code specifically permits the use of code F45 in DE 1/11. Restrictions on usage:F22: Exemption from import duties of products obtained from products of sea fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union on board factory-ships registered or recorded in a Member State and flying the flag of the state A detailed breakdown of the goods being grouped must be held in the commercial records and will be subject to audit. Declaration Category H7
Where goods are subject to a variable duty rate and the same measurement units applies to all the goods being grouped (e.g. the duty is calculated on litres for all the grouped goods) then the commodity code subject to the highest rate of specific duty must be used. Goods subject to different measurement units (Regulation No. (EU) 2015/2447, article 228(2)) TCTA 2018, Schedule 1(8): Where the DE 1/10 completion notes contain different instruction from the main Declaration Completion Guide or other Appendices, the completion instructions in Appendix 1 take precedence. Goods may only move under excise duty suspension when the movement is started by an excise registered consignor on the Excise Movement and Control System ( EMCS). Restrictions on usage: Declaration that the IP authorisation holder is using the Article 86(3) EU Reg. No. 952/2013 ( UCC) customs debt rules. Additional Procedure Code F02 can only be used with Requested and Previous Procedure codes ( DE 1/10): 6110, 6123, 7123. Additional documents needed:
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Any customs duties not relieved under RGR must be paid or accounted for on their release to free circulation under Article 195, EU Reg. No. 952/2013 ( UCC)) Temporary Admission (works of art and collectors items imported by National Import Reliefs Unit ( NIRU) approved museum or gallery for exhibition)