Completing a C99 for IPR Suspension

It is possible to import some types of goods into the United Kingdom (UK) and not pay any Duty or VAT (if these taxes normally apply), as long as the exact same goods are to be exported out of the UK within a 6 month period from the date of import.  (Occasionally, it is possible to get an extension on this 6 month period, but this must be advised in writing by the National Import Reliefs Unit – NIRU – in advance).  The procedure that must be used at the time of import is known as Inward Processing Relief (IPR) Suspension, simplified.  This is a useful procedure for organisations (or individuals) who import into the UK needing to use this procedure infrequently.

Please note that when importing into the UK using the IPR Suspension (simplified) that there are two Customs Procedure Codes (CPC) that can be used.  5100001 is used if normally both duty and VAT would be applied to the import.  5100003 is used if normally only VAT would be applied to the import.    It is also important to know the Commodity Code for the goods and it is useful if this information is detailed on the commercial invoice accompanying the import.

The customs clearance agent must be instructed at the time of import to send you all copies of the import documentation, namely the E2 and C88.  These document will detail out information such as the EPU, the Entry number and date and, in box no. 37, state the correct CPC code.

Once the goods are ready to be exported from the UK, it is really important that whichever freight forwarder is used to complete the export clearance documents is aware that the CPC to be used MUST be 3151000 and that they must provide copies of the export clearance documentation.  (There is only 1 export CPC for IPR Suspension simplified)  If this CPC is not used and the export goes out on a different CPC then there is no official record that the goods have been exported on the CHIEF system and the National Import Reliefs Unit (NIRU) will request that any duties or VAT that should have been paid at the time of import are paid once the 6 month period has expired.  For further information about this please go to www.gov.uk/hmrcs-national-import-reliefs-unit.niru.

It is also possible to dispose of the goods in other ways.  They can be transferred to an authorised IPR trader, declared to a Custom Warehouse, declared to a Free Zone, declared to Temporary Importation, declared to Processing under Custom Control, declared to End Use, entered to Community Transit procedure or indeed, released to free circulation.  Each of these procedures will be accompanied by the relevant clearance documentation and again copies must be kept so that there is always a clear audit trail of what has happened to the goods.

IMPORTANT NOTE: Don’t mis-use this system in any way.  If there is any doubt at the time of import that the goods will be exported within the 6 month period, then contact Revenue and Customs first and explain the situation.  They will advise the best course of action that would prevent any future unpleasantness.

If the goods are being exported, once this has happened, ensure that you receive copies of the export clearance documentation (DTI-P2).  This will provide an Entry number which is required to complete the C99.

The C99 can be downloaded from the NIRU site (detailed above).  The Turn refers to either the company’s VAT number or EORI number.  Complete the company name and address and complete the line of information stating EPU, Entry number and Date.  This information refers to the import of the goods.

You then need to advise how the goods were disposed of and there are a number of different options as already detailed above.  If the goods were re-exported, then tick box number one and state the export entry number alongside (obtained from the DTI-P2).  If any of the other options apply, then tick one of these and enter the relevant information.  Sign and date and then return this completed document to

National Import Reliefs Unit
Abbey House, Head Street,
Enniskillen, N. Ireland
BT74 7JL
Tel No: 028 6634 4557.

This document must be completed and returned the NIRU within 1 month of the goods being disposed of under an acceptable regime.

Maria Narancic from Point to Point Export Services is an independent international trade adviser who assists organisations world wide with their international trade projects, documentation, Documentary Credits and import/export training.  She is based in the United Kingdom.  If you require any further assistance with the matters mentioned above, please do contact us by e-mail on info@point-point.com or check out other articles on International Trade on the Point to Point Website at www.point-point.com

 

Leave a Reply

Protected by WP Anti Spam