SPE14510 - Specific rules and processes relating to Outward Processing: authorisation by declaration at export for non-commercial goods

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

This is available only to private individuals who wish to import goods which have been processed or repaired in a third country. Users of this facility do not need to apply for authorisation prior to export. They apply for relief when they re-import the goods by entering them under CPC 61 00 000 at re-import. Authorisation is granted by customs acceptance of the import declaration. This is the only exception to the rule that authorisation must normally be held, or applied for, before export of the goods for process.

A non-commercial process or repair is one that:

• is carried out on an occasional basis
• concerns goods for the personal use of the importer or the importer’s family, and
• where it is evident from the quantity and nature of the goods that no commercial purpose is intended.

Any charges made for the repair are liable to duty and VAT. The importer must provide evidence of export, and must be able to show that the goods involved are for their own personal use, or use by other members of their family.

Relief may be granted on replacement goods, subject to the conditions regarding equivalence.

In order to discourage abuse of this procedure by commercial operators without proper authorisation, CHIEF/CDS will only accept entries to this CPC which are coded ‘GBPR’ (meaning ‘Private’) and no VAT certificate will therefore be generated by the system.

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