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Import preference procedures

11 September 2017      Amanda Darley, Head of Operations and Engagement

Since the introduction of the Union Customs Code in May 2016, HMRC has introduced annual limits to the number of times certain import preference procedures (notably Inward Processing Relief - IPR) can be used. However, we understand that these new limits are not part of the UCC itself but are imposed by HMRC (and can therefore be amended by HMRC). While many universities may not use these procedures, some do, and find them very helpful and the limits on using them are already proving difficult in a couple of universities.

We want to find out how well used these procedures are within the HE sector and how difficult the new limits are going to be for universities to see if it is worth approaching HMRC regarding this. We would therefore be grateful if you could complete our short survey here. For more information, please see our full article.



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