This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Customs Special Procedures Manual

Discharge to free circulation: discharge of goods claiming preferential tariff treatment within tariff quotas or ceilings

If preference is claimed on discharge it can only be considered if preferential treatment within tariff quotas or ceilings:

  • was available for the goods that were entered to IP and
  • preferential tariff treatment is available for goods identical to those that were entered to IP at the time goods are being discharged.

Any preferential tariff treatment that may be available for the processed goods cannot be claimed.

Council Regulation (EU) 952/2013, Article 86 (3); Commission Delegated Regulation (EU) 2015/2446, Article 74; Notice 3001/2015, Section 12.3