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 provides an overview of the main export and re-importation procedures. This note should be read in conjunction with the Outward processing relief (OPR) - overview, OPR - obtaining authorisation, OPR - claiming duty relief, OPR - Customs procedure codes (CPC) and Customs - commonly used terminology guidance notes.
The following information should be inserted onto the C88 (SAD) declaration when the goods are exported:
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