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HMRC internal manual

ATA/CPD Carnets Manual

From
HM Revenue & Customs
Updated
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Compensatory interest: rate of interest

The rate of interest is that shown in the Monthly Bulletin of the European Central Bank which is available on the internet at on the page called Compensatory interest rate for Inward Processing relief and Temporary Admission (HMRC website). It can be found by selecting in ‘Quick links’ on the left hand side of the home page the ‘Rates and tables’ link, then ‘Import and export’. Scroll down to ‘Compensatory Interest for IP and TA’.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) COPE (Temp Admissions), Redhill (LocalCOMP CCG CITEX)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The applicable rate is the rate of interest in force two months prior to the month in which the customs debt arises and for the Member State where the first use of the goods took place or should have taken place.