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HMRC internal manual

Customs Special Procedures Manual

Discharge of IP - methods of disposal: export refunds, IP and processed cheese

Common Agricultural Policy export procedures

An export refund is a payment to exporters to cover the difference between prices in the EU and those on the world market. If export refunds are claimed, IP cannot be claimed (and vice versa). If processed products incorporate free circulation goods on which export refunds could be claimed, a refund on that proportion of the goods may be claimed from the RPA.

Processed cheese

Export refunds may be claimed on the ingredients used to process cheese under CN code 0406 30 provided at least one of the ingredients was imported under IP. Refunds by the Rural Payments Agency (RPA) will only be paid on ingredients not entered to IP.