SPE13440 - Production accessories: rate of yield

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Although catalysts are not found in the processed products, a rate of yield for the catalyst used during processing must be established so that duty liability on the catalyst used to produce each processed product can be accounted for.

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979