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HMRC internal manual

CAP imports

From
HM Revenue & Customs
Updated
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Control procedures on miscellaneous CAP importations: Processing under Customs Control (PCC)

An authorised PCC trader can import goods, including CAP goods, for the purpose of processing under customs control into another commodity with the resulting products put into free circulation.

The duty due is that applicable to the processed product rather than that on the goods originally imported.