Guidelines on Processing under Customs Control Procedure – PCC ...

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6.6 Customs debtA customs debt will be incurred:• if a condition governing the placing of the goods under PCC was not fulfilled at the timethe goods were declared for PCC;• through a failure to meet an obligation that is a requirement of PCC eg failure to submit areturn, use of an incorrect CPC; or• if PCC goods are not released for free circulation or placed under another customsprocedure that discharges PCC (the debt is incurred at the time the goods are diverted).Note: If the authorisation holder fails to meet an obligation required under his PCC authorisationhe may be denied relief of duty.18
7. Extension of the period for discharge7.1 RequestWhere circumstances so warrant, the authorisation holder may request the supervising office togrant an extension of the period for discharge (period of validity of the declaration IM 9).The following circumstances may qualify for an extension:• the request of a client to postpone the delivery of processed products;• delayed delivery pursuant to difficulties of a technical nature (defect of machinery);• problems with delivery pursuant to political or economic situations.The written request must contain:• an explanation of the special circumstances;• the requested period of extension;• the quantity of import goods still to be discharged;• the approval of the person who engaged his guarantee (if other than the declarant), or anew guarantee.7.2 ExtensionAfter examination of the request and the attached documents, the supervising office may extendthe declaration IM 9 by indicating the new expiry date of the declaration in box J, supported withthe customs stamp.19
Page 1 and 2: GUIDELINESONPROCESSINGUNDERCUSTOMSC
Page 3 and 4: c) Waste and scrap ……………
Page 5 and 6: If the duty rate on the import good
Page 7 and 8: 2. PCC conditions2.1 Identifying th
Page 9 and 10: 3. Authorisation3.1 When to apply f
Page 11 and 12: 3.9 Altering or amending an authori
Page 13 and 14: 5. Transferring PCC goods5.1 Genera
Page 15 and 16: d) Calculating the duty payable on
Page 17: 6.4 Entry for another customs proce
Page 21 and 22: 8.4 Return formRETURN FOR GOODS PRO
Page 23 and 24: 6. Processed products- Tariff Code
Page 25 and 26: 10. Authorisation for processing un

Guidelines on Processing under Customs Control Procedure – PCC ...

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