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

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1.7 Declaring IPR goods under PCCA person may be able to enter the by-products of an inward processing (IPR) into PCC, (forexample, to recover materials used in the IPR processing), but he may place the compensatingproducts of an IPR processing under PCC only if the IPR import goods in their original statewould have been eligible for PCC.6
2. PCC conditions2.1 Identifying the processed goodsIn theory, where there is a duty advantage obtainable on the processed products, any processingcan be undertaken on any type of goods. However, UNMIK Customs can grant authorisation onlyfor processing operations which involve changing the import goods in such a way that it wouldnot be economically viable for them to be restored to their original condition at import.It must also be possible for the import goods to be identified in the processed products. Wherethis is not practical, the processor must be able to show by documentary evidence that the importgoods have been used to produce the processed products. He may use commercial documentssuch as invoices and correspondence, serial numbers or other distinguishing marks, samples orillustrations to identify the import goods. He must specify in his application the means ofidentification to be used.2.2 The period for dischargeThis is the period of time between declaring the goods for the PCC procedure, and dischargingthe procedure by declaring the processed products for free circulation, or to another “customsapproved treatment or use”.The period for discharge will depend upon the needs of the applicant and must be specified in theapplication.If the period for discharge is likely to be exceeded the authorisation holder should notify thesupervising customs office and request an extension. This will normally be granted provided thereare satisfactory reasons for the delay in processing the import goods.2.3 The rate of yieldThe rate of yield is the quantity of processed product to be obtained by processing a fixedquantity of import goods. It is used to establish the quantity of import goods used in theprocessing, so that Customs can be satisfied that the import goods have been properlyaccounted for. When calculating the rate of yield the applicant should take into account anyimport goods that will be wasted in the processing operation, since duty relief is also granted onthe wastage element.Where production involves the assembly of component parts, the most reliable method of statingthe rate of yield is as a schedule, or “bill of materials”, listing the quantity and type of eachcomponent included in the finished (processed) product.The expected rate of yield, or the method by which it is to be calculated, must be specified in theapplication. If the application includes more than one processing operation the applicant mustgive the rate of yield for each processing operation. In cases where the rate of yield is not knownat the time of application, or the rate may vary, the applicant should record on his application thathe intends to use production records as the basis for establishing it. If he has entered the rate ofyield in his application form and it changes or is incorrect, he must inform the supervising officeimmediately.7
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Guidelines on Processing under Customs Control Procedure – PCC ...

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