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

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ContentsPage1. Introduction and overview ………………………………………………………………………1.1 What are these guidelines about? ………………………………………………………………1.2 The purpose of Processing under Customs Control (PCC) ………………………………….1.3 The law …………………………………………………………………………………………….1.4 How PCC works …………………………………………………………………………………..1.5 Eligible persons …………………………………………………………………………………...1.6 Eligible processing ………………………………………………………………………………..1.7 Declaring IPR goods under PCC ……………………………………………………………….2. PCC conditions ……………………………………………………………………………………2.1 Identifying the processed products ……………………………………………………………..2.2 The period for discharge …………………………………………………………………………2.3 The rate of yield …………………………………………………………………………………..2.4 The economic conditions ………………………………………………………………………...2.5 Rules concerning origin and quantitative restrictions …………………………………………3. Authorisation ……………………………………………………………………………………...3.1 When to apply for authorisation …………………………………………………………………3.2 Basic conditions for authorisation ………………………………………………………………3.3 How does a person apply for an authorisation? ………………………………………………3.4 Customs visits …………………………………………………………………………………….3.5 Period for authorisation …………………………………………………………………………..3.6 Refusal of application for authorization ………………………………………………………...3.7 Keeping records …………………………………………………………………………………..3.8 Can the records be kept on computer? ………………………………………………………...3.9 Altering or amending an authorisation ………………………………………………………….3.10 Changes to business name or legal status …………………………………………………..3.11 Renewing an authorisation …………………………………………………………………….3.12 Cancelling an authorisation …………………………………………………………………….4. Importing goods under PCC ……………………………………………………………………4.1 How to enter goods under PCC? ……………………………………………………………….4.2 Authorising a third party to act on the authorisation holder’s behalf ………………………..4.3 Security …………………………………………………………………………………………….5. Transferring PCC goods ………………………………………………………………………...5.1 General …………………………………………………………………………………………….5.2 Types of transfer and conditions ………………………………………………………………..6. Discharging PCC ………………………………………………………………………………….6.1 Disposing of PCC products ……………………………………………………………………..6.2 Release for free circulation ……………………………………………………………………..a) Completion of the declaration …………………………………………………………..b) PCC and End-use relief ………………………………………………………………….444445567777889999910101010111111111212121213131314141414142
c) Waste and scrap ………………………………………………………………………….d) Calculating the duty payable on goods or products released for free circulation …e) Processing costs …………………………………………………………………………f) Products which are liable to specific duty rates ………………………………………..g) Claiming preferential duty rates on products ………………………………………….h) VAT ………………………………………………………………………………………...6.3 Re-exportation …………………………………………………………………………………….a) Completion of the declaration …………………………………………………………..b) Evidence for re-export …………………………………………………………………...c) Moving goods to the office of exit under the PCC procedure ………………………..6.4 Entry for another customs procedure (eg IPR, CW, PCC) …………………………………..a) Completion of the declaration …………………………………………………………..b) Evidence for entry under another procedure ………………………………………….6.5 Destruction of the goods …………………………………………………………………………a) Completion of the declaration …………………………………………………………..b) Evidence for the destruction …………………………………………………………….6.6 Customs debt ……………………………………………………………………………………..7. Extension of the period for discharge7.1 Request ……………………………………………………………………………………………7.2 Extension ………………………………………………………………………………………….8. Return (bill of discharge) ………………………………………………………………………..8.1 Submitting returns ………………………………………………………………………………..8.2 How often must a return be submitted? ………………………………………………………..8.3 What if the auhorisation holder fails to submit a return? ……………………………………..8.4 Return form ………………………………………………………………………………………..9. Application for authorisation to use the PCC procedure …………………………………10. Authorisation for processing under customs control ……………………………………1415151515161616161617171717171718191919202020202122253
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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
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Page 21 and 22: 8.4 Return formRETURN FOR GOODS PRO
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Guidelines on Processing under Customs Control Procedure – PCC ...

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