Duty
Suspensions and Tarfiff Quotas |
EU
Regulations
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an application
| Procedures
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EU Schemes
Procedures
What happens when I import using
a Duty Suspension?
· You must complete the Customs Entry form known as a C88 or
SAD form (this is available from Customs & Excise) and
send it to the port of entry of your goods prior to importation.
Additional forms such as end-use authorisation may also
be required.
· The Customs officer will input the information into their
computer system, CHIEF (Customs Handling of Import and Export
Freight) to confirm that there is a current Suspension,
and check that all documentation is in order, before the
importation is cleared. Some freight forwarders and larger
companies enter the information directly into CHIEF.
What is end-use and how do I obtain
this authorisation?
Sometimes to overcome an opposition,
Suspensions and Quotas have a restricted end-use, this means
that the product has to be used for the purpose specified.
To obtain this authorisation contact your local office of
Customs & Excise or look at Customs 770 for more information.
What happens when I import using
a Tariff Quota?
· You must complete the Customs Entry form known as
a C88 or SAD form (this is available from HM Revenue &
Customs) and send it to the port of entry of your goods prior
to importation. For Quota entries the statement “Tariff
Quota” must appear in red at the top of the form and
the Tariff Quota Serial Number (TQSN) must be quoted in box
39. The TQSN can be found in the END Chapter notes to volume
3 of the Customs & Excise Tariff or from the Tariff Enquiry
line (e-mail classification.tso@hmrc.gsi.gov.uk
or telephone 01702 366077). Additional forms such as end-use
authorisation may also be required.
· The Customs officer will input the information into their
computer system, CHIEF (Customs Handling of Import and Export
Freight). Some freight forwarders and larger companies enter
the information directly into CHIEF.
· The Quota request will be sent to the Central Tariff Quota
Unit (CTQU) at Revenue & Customs in Southend where all
UK claims are collated to the relevant part of the European
Commission who administer the system. The CTQU in Southend
usually receive confirmation from the European Commission
within three days as to whether or not the claim has been
accepted, a copy of the response will be sent to the port
of entry.
· Information
on current autonomous quota balances can be obtained from
the CTQU on 01702 366787.
When are duties collected under
the Quotas system?
Quotas are opened at the European
Community level and operate on a first come- first served
bases throughout the EU. In order to benefit from a Quota
it must be available at the time your claim is made, i.e.
not exhausted or out of season.
Quotas are either open, critical or exhausted. Security is required when the
Quota is critical but will be released if your claim is
successful.
open: This is
given when there is little likelihood of the Quota being
exhausted in the near future. Open status will be given
where the Regulation opening the Quota has been published,
the European Commission are actively allocating to the Quota
(it is not blocked) and the remaining balance of the Quota
is at least 25% of the opening amount. The decision on open
status rests with CTQU in Southend, and you can assume that
your Quota claim once accepted by Customs will be allowed
and you will pay duty at the appropriate Quota rate, this
is normally free but in some cases a reduced rate of duty
is payable.
critical: This will be applied in any of
the following cases:
· Where the Regulation has not been published but nevertheless
the CTQU in Southend are accepting claims;
· The Quota has been blocked by the European Commission, they
are accepting claims but not actively allocating; and
·
When the balance of the Quota is 25% or less than the opening
volume or when the Quota is being used up very quickly.
When the Quota is critical security
is taken up to the appropriate non-quota duty rate. The
security will be released should the claim be successful.
If the Quota exhausts the security will be retained.
exhausted: The Quota is used up and duty
at the appropriate non-quota rate will be applied.
Reclaiming
import duty
You
need to send a letter providing details of your claim and
enclose copies of Customs Entry forms to
HM
Revenue & Customs
National Duty Repayment Centre
Building 22
Priory Court
St Johns Road
Dover
Kent
CT17 9SH
Contacts
Grant Mosedale
Department of Trade
& Industry
EWT3a/ Import Operations
Unit
Bay 4141
1 Victoria Street
London SW1H 0ET
Tel: 020 7215 5044
E-Mail: grant.mosedale@dti.gsi.gov.uk
Phil Walker
Department of Trade
& Industry
EWT3a/ Import Operations
Unit
Bay 4141
1 Victoria Street
London SW1H 0ET
Tel: 020 7215 5319
E-Mail: phil.walker@dti.gsi.gov.uk
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