18/06/08 - All Traders - No. 33/08
1. This notice is to remind you of the procedure for declaring non-refund exports to HM Revenue and Customs (HMRC)
2. To enable your declarations to be processed correctly by HMRC, and the necessary data transmitted to RPA, it is important that you enter the correct codes on your export declaration even when no refund is being claimed.
3. Exports requiring an RPA licence where no refund is being claimed should be declared using:
- Customs Procedure Code 10 00 027,
- Tax Type 350 and,
- Method of Payment Code L.
4. Exports not requiring an RPA licence where no refund is being claimed should be declared using:
- a non-CAP Customs Procedure Code, e.g. 10 00 001
- without Tax Type 350 and,
- without Method of Payment Code L.
5. A full list of export Customs Procedure Codes can be found in Appendix E3 of the Integrate Tariff of the United Kingdom (the Tariff).
6. If you have any queries concerning this notice, please contact Mike Davies at HM Revenue and Customs on the following:
Page published: 14 July 2011