26 September 2022 
Andrea Marshall, Tax Specialist
BUFDG has been working with David Miller and Jack Atkins from The Customs People to prepare the attached table. This outlines the Procedure Codes relevant to the H E sector for imports and exports when using the Customs Declaration Service (CDS). CDS is cimpulsory for imports wef 1 October 2022.
This table will help members to identify the Procedure that should be used when import duty and/or VAT reliefs are being claimed in relation to, for example, Temporary Imports, Returned Goods Relief, Inward and Outward Processing and when relief is being claimed for medical research or training.
The main changes to note are:
Please note that the codes for exports do not change until 1 April 2023.
Confused? Do not fear! David Miller will be covering these changes on the import VAT reliefs e-learning guidance that he is preparing for BUFDG. He will also discuss them in the Time to Talk to be held on 27 September 2022, which will be recorded.
If you have any questions, please contact Andrea.
