Special Procedures - Concepts and principals

Question 1

Three main customs procedures

Answer 1

Release for free circulation
Special procedures
Export

Question 2

6 x special customs procedures

Answer 2

Transit
Inward processing
Authorised use
Customs warehouse
Temporary admission
Outward processing

Question 3

What are processed goods

Answer 3

The final product once raw materials have undergone their processing

Question 4

Purpose of determining rate of yield

Answer 4

Determining customs debt at import
Applying any trade measures
IF goods go out on OPR, rate of yield noted at export to match against the import details

Question 5

Discharging the procedure meaning

Answer 5

ending one customs procedure and entering another

Question 6

In general when will a special procedure be be discharged

Answer 6

1 - Placed under subsequent procedure (Re-Export, Import, or anther special)
2- Taken out of customs territory of the union
3- Goods destroyed with no waste
4- abandoned to the authorities

Question 7

When can goods under special procedure be release for free circulation

Answer 7

At any point, fu

Question 8

Terms of discharged time limit and meaning

Answer 8

Goods under special procedures have a time-limit before the goods must be placed under a differed procedure. Some are standard (Transit) Others are done on case by case basis.

Question 9

When in normal cases are there no term of discharge time limit

Answer 9

Bonded warehouse

Question 10

Point of Guarantee in special procedures

Answer 10

Customs authorities still want to be sure they will receive duties IF the import reverts to release for free circulation

Question 11

3 ways to pay a guarantee

Answer 11

Standard cash, card payment, by guarantor, another from

Question 12

Can customs grant retrospective authorisation for special customs procedures?

Answer 12

Yes! - If this is the first time in three years and all other requirements are met. you have 12 months for no sensitive goods and 3 months for sensitive goods

Question 13

Who must keep records and reports of all customs activities

Answer 13

Everyone

Question 14

Difference between standard and simplified declaration

Answer 14

Standard declaration by (SAD, C88) requires all data relevant to the customs procedure at the point of declaration. Simplified Declarations can omit certain info but needs to be followed up by supplementary declaration

Question 15

End use meaning

Answer 15

Goods that can be release for free circulation because of their specific use

Question 16

End use points to note

Answer 16

Goods must be  put to specific use
Time period set
Customs guarantee (CCG)
Bill of discharge required
Available as 1 off basis or three times a year

Question 17

2 types of processing procedures

Answer 17

Inward and outward

Question 18

Inward processing

Answer 18

Goods to be processed within the UK for re-export

No import duty, other charges, commercial policy measures