PCC - disposing of the goods

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • PCC - disposing of the goods
  • Completion of PCC
  • Calculating duty amount
  • Return (Bill of Discharge)

Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code - Customs Special Procedures - authorisation and other guidance notes in the Union Customs Code subtopic for more information on the current rules.

2913/92/EEC ; 2454/93/EEC ; De Voil Indirect Tax Service V3.335 and V17.138 (subscription sensitive); Notice 237 Processing under Customs Control (PCC) (LNB News 30/04/2009 52)

This guidance note provides an overview of the methods that can be used to dispose of goods imported into the UK under PCC. If the goods are transferred to another authorisation holder then please see the PCC - transferring goods. This note should be read in conjunction with Processing under Customs Control (PCC), PCC - obtaining authorisation and PCC - importing goods guidance notes.

Completion of PCC

PCC is intended to ensure that processed products are placed into free circulation within the EU. However, businesses can dispose of the goods using one of the following methods:

  • place the goods into free circulation
  • place the goods into another customs regime (IPR, customs warehouse, etc)
  • export the goods
  • place the goods back into PCC for further processing work
  • destroy the goods under customs supervision

If the goods are not destroyed then the business will need to complete a C88 (SAD) using the appropriate CPC. A list of the most common CPCs can be found in the PCC - Customs Procedure Codes (CPC) guidance note.

Businesses wishing to use CFSP LCP to discharge the goods should record the date and time that the goods were released into free circulation and submit the supplementary declaration using a CPC that is in the '40

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