Market leading insight for tax experts
View online issue

Special procedures for the Union Customs Code

printer Mail

Updated Notice 3001 provides revised guidance on the customs special procedures for the Union Customs Code. The list of exclusions from using the authorisation by customs declaration procedure in para 2.19 now includes outward processing goods (unless repair goods). Annex D (para 5.19) has been updated to clarify the conditions for using outward processing relief when exporting and re-importing gold and jewellery.

Issue: 1452
Categories: News