Business tax – notice

Notice 235: Outward Processing Relief

This publication was withdrawn on 9 June 2016

As a result of Union Customs Code (UCC) legislation which started on 1 May 2016. Notice 3001 explains about customs special procedures under UCC.

This notice explains how to obtain relief from customs duties when re-importing EU goods.

Detail

This notice has been withdrawn as a result of Union Customs Code (UCC) legislation which started on 1 May 2016. Notice 3001 explains about customs special procedures under UCC.

This notice cancels and replaces Notice 235 (February 2014), details of any changes to the previous version can be found in paragraph 1.2.