SPE16745 - Completion of Authorised Use and discharging liability: re-imported goods

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When Authorised Use goods are exported and subsequently re-imported (other than under the OPR provisions, they will fall into one of the following categories:

Authorised Use goods being returned to the same use on re-importation

Such goods should be entered to the appropriate Authorised Use relief CPC, whether or not Authorised Use was completed before exportation, however, if a reduced Authorised Use rate of duty was paid when the goods were first imported (and has not been refunded), relief from paying it a second time may be claimed under Returned Goods Relief (RGR) provided all the relevant RGR conditions are met.

Both Authorised Use relief and RGR may be claimed by entering the goods to the Authorised Use CPCs 40 00 023 or 40 00 024.

Authorised Use goods not being returned to Authorised Use

Such goods may be entered to RGR CPC 40 000 58 on payment of the full rate of duty, reduced by an amount equal to any duty paid (and not subsequently refunded) when the goods were originally imported to Authorised Use. However the authorisation holder may claim Inward processing relief or any other relief as an alternative to Authorised Use.

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.