07/03/08 - All Traders - No. 17/08
1. This notice is to inform you:
- of revised procedures for claiming export refund where the route code requires the use of a T5;
- the procedures for use of Customs form C1222; and
- the list of Notices to Traders that are still extant.
2. This notice also reminds you of procedures from 1 July 2006 about the origin of sugar following the issue of Council Regulation (EC) No 318/2006.
3. Notice to Traders No 36/07 outlined the changes to procedures for claiming export refund following the introduction of SAD Harmonisation. This stated that where the RPA route required the use of a T5, N823 should be entered as an Item Level Document Code, followed by the T5 reference number as the “Document Reference”. A Status Code was not required.
4. The procedure for Document Code: N823 – T5 Control Copy has been revised with immediate effect.
5. Where the RPA route code requires the use of a T5, you should enter N823 as an Item Level Document Code, followed by the T5 Reference number as the Document Reference. You must enter Status Code AC or if an Authorised Consignor enter GE.
6. Guidance on the use of Customs form C1222, CAP Export – Certificate of Shipment, is contained in Leaflet ET1 section G. Notice to Traders No 69/07 also outlined revised procedures for use of this form.
7. In exceptional circumstances, when you need confirmation of export from HM Revenue and Customs (HMRC), you should submit your completed form to the HMRC National Clearance Hub in Salford. This should be accompanied by evidence of export, such as a bill of lading. HMRC will then check the details and, if satisfied, will stamp and sign the C1222 before forwarding it to RPA. Please note that you, or your agent, are required to complete the form in every respect other than the Station date stamp and Officer sections.
8. Form C1222 is now available on the HMRC website -
www.hmrc.gov.uk. HMRC CAP forms can be accessed via the HMRC homepage under
businesses & corporations by following the path: Imports & exports>Library section>Forms>Import and Export, then scroll down to the required form.
9. We have reviewed the trader notices which have been issued in 2006 and 2007. The notices listed in the annex are still in force. All others are either deleted as no longer valid or the information has been incorporated into the relevant ET leaflets.
10. Following the issue of Council Regulation (EC) No 318/2006, from 1 July 2006 all sugar products (falling within CN heading of 1701 and 1702), exported either in their natural state or as an ingredient in a processed product, do not have to be of community origin in order to attract an export refund.
11. Export declarations lodged after 1 July 2006 no longer require the Supplementary Declaration codes declared to indicate that the sugar has been previously imported from outside the community (1762 and 0304). You must enter the original country of origin of the goods. For products containing goods which originate in more than one country, the rules laid down in Article 24 of Council Regulation 2913/92/EEC should be followed. This states that:
“Goods whose production involved more than one country shall be deemed to originate in the country where they underwent their last substantial, economically justified processing or working in an undertaking equipped for that purpose and resulting in the manufacture of a new product or representing an important stage of manufacture”.
12. If you have any queries relating to part
A of this notice, please contact the NES Helpdesk on telephone number 02920 386255.
13. If you have any queries relating to part
B of this notice, please contact one of the following;
For an enquiry about a C1222 form you have already submitted to HMRC, please contact the National Clearance Hub on 0845 001 0085 or email
nchcap@hmrc.gsi.gov.uk;
If you have a problem accessing the C1222 form on the HMRC website, please contact the National Advice Service on 0845 010 9000.
14. If you have any queries relating to part
C of this notice, please contact:
| Suzanne Ridley | 0191 226 5116 |
| Fax | 0191 226 1081 |
15. If you have any queries relating to part
D of this notice, please contact:
Note: Please ensure that your queries are directed to the relevant organisation.
Page published: 14 July 2011