PCC - transferring goods

By Tolley

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

  • PCC - transferring goods
  • Requirements
  • Commercial confidentiality
  • Annex 76 Order 8A goods

Please note that theprocedure outlined below ceased to be applicable when theUnion Customs Code was introduced on the1 May 2016. Please see theUnion Customs Code - Customs Special Procedures - authorisation and other guidance notes in theUnion Customs Code subtopic for more information on thecurrent 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 how goods held under PCC can be transferred and should be read in conjunction with theProcessing under Customs Control (PCC), PCC - importing goods, PCC - obtaining authorisation, PCC - Customs Procedure Codes (CPC) and PCC - disposing of thegoods guidance notes.


Goods entered under a full or simplified PCC authorisation can be transferred to another PCC authorisation holder as long as they have been authorised to receive thegoods being transferred.

Goods can be transferred:

  • between UK authorisation holders using thedeclaration procedure (see below)
  • between authorisation holders located in theUK and other EU countries using:
    • Transit procedures
    • 2 copy SAD
    • 3 copy SAD
    • commercial documentation
  • within integrated authorisation (eg from PCC to customs warehousing, etc)

Where a transfer is to another person, both parties must be authorised under PCC and state thetransfer method(s) that will be used when they submit their application for authorisation.

Businesses will be required to provide security in certain circumstances where HMRC considers that there is an increased risk associated with thetransfer and a certain amount of goods are being transferred. A list of thetypes of goods where a guarantee will be required can be

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