The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
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.
Please find below a list of the most common CPC used when goods enter a customs warehouse. This list has been extracted from HMRC Notice 232 - Customs Warehousing for ease of reference.
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