In response to increased security requirements, HMRC has introduced a new status for businesses - AEO. While the scheme is not compulsory, companies that meet the requirements of the scheme will be registered as AEOs and can take advantage of the simplified customs procedures that relate to the security and safety of their goods in transit. Read our guide on authorised economic operators.
Export licensing and certificationAn export licence is required in order to export specified goods with military or dual uses. You may require an export licence for goods with a potential military use, eg telecommunications equipment and some transmitters. Read about strategic export controls on the Department for Business, Enterprise and Regulatory Reform (BERR) website - Opens in a new window.
Exporting goods for processingYou may be able to obtain relief from customs duties when you re-import European Community goods that have previously been exported from the EC for processing. Outward Processing Relief (OPR) enables you to claim relief from customs duty if you can show that the exported goods were used in - or incorporated into - the products being imported.
Before you can claim duty relief under OPR, however, you must have the appropriate authorisation. For more information, read notice 235 on OPR on the HMRC website - Opens in a new window and see our guide on customs procedures
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