This CPC covers goods which:
- are imported for testing to establish their composition, quality, or
- other technical characteristics for the purposes of information or industrial or commercial research;
- are imported into an EU country from outside the EU; and are
- completely used up or destroyed during examination, analysis, or test.
Benefit: Non-payment of customs duty and/or import VAT
Conditions: Use of this CPC covers only an individual import consignment of goods.
For goods liable to excise duty a minimum of 48 hours notice prior to import should be given in writing to NIRU showing:
- Description and quantity of goods;
- Place of testing; and
- Date of testing.
NIRU will issue successful applicants with an approval note which should be presented to Customs at the time and place of importation to support the import declaration which must be completed on form C88. Security for the suspended excise duty is required, normally in the form of a bank guarantee.
For goods not liable to excise duty, no NIRU approval note or security is required.
The most important C88 boxes are as follows:
- Box 37: enter 40 00 C33
- Box 44: enter the month and year when tests are expected to be completed. There is no set time limit for completion of the tests.
The testing etc should normally be carried out by the importer, but it is possible to transfer the goods to another person. The conditions for relief must continue to be met, and NIRU must be given 48 hours prior written notice of the intended transfer.
On completion of testing NIRU should be provided with the following information;
- Place of import;
- Customs entry (C88) number and date;
- Description, quantity and value of goods;
- Date of receipt of goods;
- Details of tests (including address of testing and where records are located)
- Date of completion of testing; and
- Details of any remaining materials with the proposed method of disposal. Acceptable methods include destruction, reduction to scrap/waste, or exceptionally export outside the EU. Goods reduced to scrap/waste are liable to duty and import VAT at the rate applicable to the scrap/waste, which may differ from the rate suspended on importation of the goods for test.
Suspended duties and import VAT are payable if the imported goods are not put to prescribed use and disposal.
THIS IS NOT A COMPREHENSIVE STATEMENT OF THE PROCEDURAL REQUIREMENTS APPLICABLE TO THIS RELIEF.
For further information see HMRC Notice 374.