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HMRC internal manual

CAP imports

From
HM Revenue & Customs
Updated
, see all updates

Control procedures on miscellaneous CAP importations: temporarily imported goods

Goods imported under the temporary import arrangements may be eligible for relief from CAP charges.

CAP goods are mainly entered to IPR Suspension although certain CAP goods may be entered to IPR Drawback (Regulation 2913/92, Art 124 refers).

A CAP import licence is not required under IPR and should a licence be presented it is to be returned to the trader without certification.

Normal licensing requirements apply to goods diverted to free circulation.