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.
This guidance note should be read in conjunction with the following notes:
Customs Public Notice details the current procedure for entering goods to IPR. A trader is advised to check HMRC Notice 221 (LNB News 16/10/2007 74) for the latest position. The following boxes will need to be completed on the C88 when goods are imported into the UK using IPR:
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