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HMRC internal manual

CAP imports

HM Revenue & Customs
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Control procedures on miscellaneous CAP importations: re-imports after processing abroad

Goods re-imported after processing may be entitled to a reduced rate.

The normal rules regarding CAP licences apply to both the exported and the re-imported goods.

The Tariff gives further details of the duty reductions and procedures to be followed.

There is no entitlement to outward processing relief for goods on which a CAP export refund was claimed.