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HMRC internal manual

Customs Special Procedures Manual

Bicycle parts: risk area

Traders using a rolling month or averaging to keep under the 299 parts per month

The 299 parts per month is based on a calendar month.

Goods being removed from customs warehouse in excess of 299 parts per month

Traders may import in excess of 299 parts per month to customs warehousing and attempt to remove in excess of 299 parts per month to end-use relief. Although they may import in excess of 299 per month to customs warehousing, they may still only release 299 parts to end-use relief per month.

Please note that a pair (if necessary) is considered one part, for example a pair of wheels.

Falsifying Country of Origin

The regulation applies to certain essential bicycle parts originating in China- regardless of where they are consigned from. You should therefore check the Country of Origin of any parts being imported. If the Country of Origin is confirmed as China, then ADD will be liable if the provisions above do not apply.