IP assistance

Question

I am trying to determine whether the item I want to use IP against is covered by Annexe 73 of the HMRC legislation.

Part of the CN code is mentioned but not the full code.

HMRC say I need to speak to DEFRA and DEFRA say I need to speak to HMRC.

I just really need to determine what economic code I need to use on the application/whether the goods require an economic test.

Can anyone here help with this?

Thank you

Answer

Dear Katrina

Information on the Customs requirements for good requiring an economic test for Inward Processing Relief (IP) is given in Section 3.6 of HMRC Public Notice 221. All notices can be found on our website www.hmrc.gov.uk under Quick Links > Library > Official Statistics – Publications – Notices, Info Sheets & Other Reference Materials > Import, Export & International Trade. The Public Notices are in numerical order.

HM Revenue & Customs
Customs International Trade & Excise
www.hmrc.gov.uk/contactus

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