Customs Special Procedures can help companies save or delay customs duty costs on imported goods, resulting in a positive impact on their economy. Our on-demand webinars will familiarise you with the Ins and Outs of Inward Processing a Customs Special Procedures available in both the EU and UK, the high-level requirements for using them, and how to take advantage of them without putting an undue burden on your customs organisation.
Frequently asked questions
All your questions answered by our speakers and C4T experts!
In theory, you can manage everything by yourself. But since with IP, so many things are involved: stock management, the linked declarations, discharge reports at the end of the discharge period, bonded vs free stock, product composition, stock write offs, etc. In practice it’s impossible to run it in your own systems. You will need a customs solution specialised in Special Procedures to leverage the advantages of IP.
You don’t. In CAS, you can set up storage locations in your organisational structure, that are either physical and/or virtual locations to manage your stock. Based on these storage locations, you can then identify the stock levels and define write off rules.
First, you need to request an IP customs authorisation with the customs authorities, what can take up to a few months. When you have received the authorisation however, you can reclaim duties retroactively.
You should first request an IP authorisation with the customs authorities. Then you need to decide which software provider you would choose to enable the required declarations, stock administration and reports.
At the end of the discharge period, the Bill of Discharge will be automatically created in CAS, which can then be provided to the relevant customs authorities.
Equivalence needs to be set up in one of the decision tables in CAS. As long as you don’t configure equivalence in CAS, CAS will not take it into account. If equivalent goods have been set up, CAS will take that into account.
We have set up a list of no-drawback countries in CAS that can be applied automatically based on certain criteria.
As CAS is fully integrated with CDS, you just need to make sure to send your shipment information to CAS, and the system will do the rest to make sure it’s filed correctly in CDS.
No, you need to be established in the EU or the UK.
It must be more than minimal operations. There is an extensive list of operations that are allowed under IP, published by the respective customs authorities (e.g. HMRC).
The standard time that HMRC attributes is 6 months, but you can attribute another length as well, as long as it is justified and approved by the customs authorities.
This needs to be checked for the respective FTA independently.
Contrary to the EU, the UK is relatively fast. You need to apply via the Government Gateway, with a fairly limited application form. The officer responsible for Special Procedures will usually come back in a few weeks to ask more questions in a survey and with some required documentation to be provided.
It's the advantage of a customs software that can track which goods haven’t been discharged yet, and they get discharged automatically at the end of the discharge period.