PCC - importing goods

By Tolley

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

  • PCC - importing goods
  • Entering goods
  • Economic codes – using a simplified authorisation

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 details of how to import goods into the EU using PCC and should be read in conjunction with the Processing under Customs Control (PCC), PCC - obtaining authorisation, PCC - transferring goods, PCC - Customs Procedure Codes (CPC) and PCC - disposing of the goods guidance notes.

Entering goods

The following procedure should be used for goods entering the UK where the authorisation holder is not using simplified PCC. (A simplified authorisation is where the application for PCC is made on the import entry C88 at the time of import.)

Eligible goods can be placed into PCC when the goods are either:

  • imported and the appropriate CPC has been entered on to the C88 (SAD) (Volume 3, part 3 of the Tariff gives full details)
  • transferred from IPR to PCC and the appropriate CPC is entered onto the SAD - see the Inward Processing Relief (IPR) overview guidance note
  • transferred from a customs warehouse either using simplified transfer procedures or via the completion and submission of a C88 (SAD) - see the Customs warehousing - introduction guidance note

Businesses using CFSP to enter goods into PCC must ensure that they use a CPC in the '06' series. The business is also required to complete a supplementary declaration using

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