Customs Special Procedures: Focusing on IP and OP


Tuesday 21 May 2019
9.15am-5.00pm


Cambridgeshire Chambers of Commerce
6 The Forum
Minerva Business Park
Lynch Wood
Peterborough
PE2 6FT

Member Fee: £300.00 (plus VAT)
Non-Member Fee: £360.00 (plus VAT)
Fees are Per Delegate

The purpose of the course :
Learn how to complete the Application Forms for Customs Special Procedures, including the CCG1 Customs Comprehensive Guarantee Form and Questionnaire, as well as calculating your potential debt guarantee amounts. We shall look at the roles of processing in order to identify if you could trade more competitively. Processing can be anything from repacking or sorting goods to the most complicated manufacturing. With Inward Processing Authorisation ("IP"), you could benefit from duty being relieved on imports of non-EU goods, which are to be processed in the Community before being put to an eligible disposal. Relief can be obtained from customs duty, specific customs duty, anti-dumping duty, countervailing duty. Alternatively goods can be diverted to free circulation, at the rate of IP goods or compensatory products. With OP we shall explain how you are allowed to claim relief from customs duty on the EU goods which have been exported for process, as long as you can show that the exported goods were used to produce, or are incorporated into, the products you are importing. Before you can claim duty relief under OP, you must be authorised to use these arrangements. OP does not extend to excise duties, but you may be able to pay VAT on a reduced value for goods that you have previously exported if you can satisfy the conditions for this. We shall also discuss other Customs Special Procedures. The UCC impacts on these Special Procedures, come and learn about how the changes may affect you and your business. Be aware of the new customs computer; Customs Declaration Service (CDS). We shall discuss Brexit, and how that may impact on your international trade.

Benefits for your organisation :
IP provides relief to promote exports from the EU and assist Community processors to compete on an equal footing in the world market. Learn about the IP system for infrequent use (known as 'Authorisation by Declaration'), together with how to apply to become IP Authorised for frequent users. Learn how the UCC impacts on both IP and some aspects of OP. Consider how Brexit and CDS may affect your current procedures and practices.

Who is this course for ?
Those personnel who are responsible for procedures and record keeping, as well as those operating RMA departments and services. IP and OP Traders will be audited by HMRC, it is therefore vital that procedures are fully understood and a full audit trail maintained and evidenced.

Topics Covered :
Import and Export Customs Clearance Entries SAD/C88
Tariff & Classification, Commodity Codes & CPC Codes
Eligible disposal & Rate of Yield & MCP/SCP
Relief from Customs Duty, Import VAT
IP Authorisation by Declaration, IP 'Full' Authorisation
Equivalence, Prior Export Equivalence, with or without Triangulation
Economic Codes (new Economic Codes under UCC), Usual Forms of Handling
Standard Exchange System
Other Customs Regimes; ATA Carnets, RGR, End Use, Customs Warehousing
CCG1 & Questionnaire & Potential Debt Guarantee Calculation
Customs Declaration Service (CDS)
Brexit - Customs Law, the Union Customs Code (UCC)

By the end of the course, delegates will be able to :
Take control of their imports and exports. Be able to clearly and confidently instruct Freight Forwarders/Clearing Agents. Keep spreadsheets and records of shipments under Customs Special Procedures, to ensure you will pass Customs Compliance Audits. Be more aware of the changes on the horizon; Brexit, CDS.

To book your place(s) please contact Jenni Misseldine on 01223 209810 or email j.misseldine@cambscci.co.uk including your company name, all delegate names and job titles, and a contact telephone number. Payment for the course is required at the time of booking.

Book this event

Call 01223 237 414 or

Please note that non-Chamber members are only entitled to attend one chargeable event before joining the Chamber, and are required to pay at time of booking. Fees for all bookings are non-refundable for cancellations made within six working days of the event.