JCCC Customs Newsletter 34
Issues in the Customs and International Trade area
February 2012 Edition
Contents
1:
The Customs Newsletter.
2:
Reports from EU/ International Meetings
2.1 Customs Code Committee, Tariff & Statistical Nomenclature Section –
Statistics Sector:
2.2 Customs Code Committee - Tariff & Statistical Nomenclature Section Tariff Classification


3:
Mechanical and Miscellaneous Sector – 73rd Meeting (30 November )
Mechanical and Miscellaneous Sector – 75th Meeting (16th December)
Reports on Projects/ Customs matters
3.1 Importing Gifts
3.2 Charity Goods Relief
3.3 Modernised Custom Code Recast
3.4 Business Process Models (BPM)
4:
Changes in Customs
4.1 Alterations to Customs Notices
4.2 Anti Dumping Duty Measures
4.3 List of Customs Information Papers (CIPS)
5:
What is it?
Customs Information Papers Distribution List
6:
Hints on
Approved Exporter Status
7:
Did you know?
To find out what you can expect from us and what we expect from you go to
www.hmrc.gov.uk/charter and have a look at Your Charter
-1-
1:
The Customs Newsletter.
Welcome to Issue 34 of the Customs Newsletter covering November 2011 to
January 2012.
The aim of this newsletter is to better inform importers and exporters of
changes in the procedures for movement of goods across borders.
2:
Reports from EU/ International meetings
2.1 Customs Code Committee, Tariff & Statistical Nomenclature
Section – Statistics Sector:
The high level 2012 changes to the Combined Nomenclature (CN) –
accommodating the 5 yearly changes to the Harmonised System*, upon which
the CN is based – have been implemented, with traders now required to use
the new codes where changed (www.uktradeinfo.com ** Codes & Guides,
Goods Classification Systems, provides full details).
* Although HS 2012 changes have just taken place, planning for the HS 2017
‘round’ now begins as the process for considering HS code changes is
convoluted –owing partly to the high number of interested parties.
The World Customs Organisation provides a useful information sheet on the
procedure: World Customs Organization - Nomenclature - Amending the HS
Additionally, for 2012-17, Eurostat is seeking a period of stability within the EU
CN to, effectively, mirror the HS as much as possible – as the high number of
8-digit changes in recent years is considered burdensome by some providers
of data – leaving expected changes to codes over this period to be minimal.
** This HMRC sponsored International Trade website is in the process of
being overhauled, with a new site planned for March 2012.
For any further information on these issues, please Email the contact below.
Contact: Ian.Belfield@hmrc.gsi.gov.uk
To find out what you can expect from us and what we expect from you go to
www.hmrc.gov.uk/charter and have a look at Your Charter
-2-
2.2 Customs Code Committee - Tariff & Statistical Nomenclature
Section - Tariff Classification

Mechanical/Miscellaneous Sector - 73rd Meeting
(30th November 2011).
Summary
Two Regulations were finalised at this meeting. No Statements were adopted
at the meeting.
Of the other topics discussed, the UK has particular interest in Ornamental
Screws and Telecommunication Cables.
Topics for Voting
Regulations
The following Regulations were adopted.
LED Modules and Video walls;
An LED Wall used in sport and entertainment events etc. The product is
capable of displaying video images from various sources.
Classification as a Monitor in subheading 8528 59 80.
Shower panels;
A shower panel which includes hydromassage nozzles, designed for mounting
in bathroom shower cabins.
Classification as massage apparatus in subheading 9019 10 90. Commission
Regulation 74/2012 was published in the Official Journal on 31 January 2012
(L27).
Topics for Discussion
Ornamental Screws;
The classification of ornamental screws and whether they are classified in
subheading 7318 12 90 as other wood screws or as self-tapping screws of
subheading 7318 14 10.
The UK is of the view that as the screw does not have a bifurcated tip to drill
its own pilot hole, it is not a self drilling screw, so does not fall into the self
tapping category. Is designed for use with wood rather than with metal.
The discussions are ongoing.
Telecommunication Cables;
A proposal to clarify the scope of subheadings within heading 8544 covering
cables “of a kind used for telecommunications”.
The current view of a majority of the Committee is that cables used in
telecommunication networks are considered to be “of a kind used for
telecommunications”.
A draft CN Explanatory Note will be subject to a vote at a future meeting.
The intention was to include the classification of dual use cables. These
products will not now be included; the Commission has recommended that a
member state provides a new submission on these goods if they consider it
appropriate.
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-3www.hmrc.gov.uk/charter and have a look at Your Charter
The Agenda of the next meeting on 16/17 February 2012 has been published;
telecommunication cables are not on the agenda.

Mechanical/Miscellaneous Sector - 75th Meeting
(16th December 2011).
One Additional Note and six Regulations were finalised at this meeting.
Of the other topics discussed, the UK has particular interest in Video Monitors.
Topics for Voting
Draft Additional Note and Regulations relating to issues covered in the World
Trade Organisation (WTO) Disputes Panel Ruling
Following implementation of the findings of the WTO Disputes Panel from 1
July 2011, there remained some areas of uncertainty concerning the precise
coverage of the new codes, and the Commission undertook to provide
guidance by the end of 2011.
Set-top Boxes (STBs)
The Commission presented a draft Additional Note to Chapter 85 for
consideration by the Committee at the meeting. A member state had
submitted a number of products for consideration by the Committee, and as a
consequence, three draft Regulation texts were presented for consideration.
The draft Additional Note 3 to Chapter 85, which clarifies the scope of
subheadings 8528 71 15 and 8528 71 91 was adopted;
"3.
For the purposes of subheadings 8528 71 15 and 8528 71 91 only, the term
“modem” covers devices or equipment that modulate and demodulate incoming and
outgoing signals, such as V.90- modems or cable modems, and other devices that
utilise akin technologies for gaining access to the Internet, such as WLAN, ISDN and
Ethernet. The extent of access to the Internet may be limited by the service provider.
Apparatus of these subheadings must enable a two-way communication process or a
two-way flow of information for the purposes of providing an interactive information
exchange."
The three draft Regulations were all adopted;
1) An STB which includes a modem for gaining access to the Internet and
having a function of interactive information exchange. The product is capable
of receiving and decoding audio/video files from external media such as a
hard disk or a USB memory. The product is only capable of recording content
received from the service provider.
Classification in subheading 8528 71 15; GIR 1 and 6, Note 3 to Section XVI;
the product has a principal function of television reception, and is classified as
an STB which has a communication function.
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The UK voted in favour of this proposal.
2) An STB which includes an Ethernet Port for gaining access to the Internet
and having a function of interactive information exchange. The product has a
slot for a hard disk. The product is capable of reproducing audio/video files
from external media such as a hard disk or a USB memory, and can receive
and decode digital TV signals i.e. free channels, and programmes from the
service provider.
Classification in subheading 8528 71 15; GIR 1, 3© and 6. The product
functions equally as a video recorder/reproducer (8521) and a TV receiver
(8528).
The UK abstained on this proposal, as while we agreed with the classification
proposed, we considered that the principal function of the product was given
by the TV reception function, specifically as an STB which has a
communication function. Classification in accordance with Note 3 to Section
XVI.
3) An STB which includes an Ethernet Port for gaining access to the Internet
and having a function of interactive information exchange. The product has a
built-in hard disk. The product is capable of reproducing audio/video files from
external sources such as a hard disk, USB memory, video recorders etc, and
can receive and decode digital TV signals i.e. free channels, and programmes
from the service provider. The STB also includes a Blu-ray reader of heading
8521, which operates independently of the connection to the service provider.
Classification in subheading 8521 90 00; GIR 1 and 6, Note 3 to Section XVI;
the product has a principal function of video recording or reproducing.
The UK voted against this proposal, as we considered that the principal
function of the product was given by the TV reception function, specifically as
an STB which has a communication function of subheading 8528 71 15.
Classification in accordance with Note 3 to Section XVI.
Multifunction Printer/Copiers (MFMs)
The Commission presented a Regulation for consideration by the Committee.
Classification in subheading 8443 31 80.
The product was excluded from classification in subheading 8443 31 20 as
none of the functions can be considered to be the principal one.
Other Regulations
Rotative mechanism being a part of a car seat;
A component of reclining mechanisms for motor vehicle seats; the device is
used to adjust the angle of the seat back according to the needs of the driver
or passengers and contributes to the strength of the seat.
Classification in subheading 9401 90 80.
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-5-
Bicycle parts (framesets);
A product consisting of a frame, a front fork and two rims. The goods could
not be classified in a single heading as a Set, as the components are not
packaged together.
Classification in 8714 91 10 (frame), 8714 91 30 (front fork) and 8714 92 10
(two rims).
Classification Statements
Statements were adopted in respect of
“A Reproduction of a wrestling championship belt”;
A 97 cm-long belt made of plastics, with three silver-coloured plastic medallions
attached, one in the centre and one on either side. It is a reproduction of a wrestling
championship belt.
The medallion in the centre has an inscription related to the wrestling championship;
the two medallions either side display symbols of the championship. The product is
intended to be worn around a child’s waist.
Classification as an article of fancy dress under CN code 9505 90 00 is excluded as
the product does not disguise the child, nor gives him or her the look of somebody
else.
As the product is intended essentially for the amusement of children, it is to be
classified as a plastic toy under CN code 9503 00 95 by application of General Rules
1 and 6.
“Blanks”;
A round head unthreaded article of steel, with a black finish, a tensile strength of 880
to 1030 MPa and dimensions of 252 mm (length), 24 mm (head diameter) and 19 mm
(shank diameter). It is to be further worked into finished goods of heading 7318, after
presentation.
The article is considered to be an unfinished article (a blank) of heading 7318 within
the meaning of General Rule 2 (a) as it is not ready for direct use, has the approximate
shape of the finished article and can only be used for completion into the finished
article.
Due to its objective characteristics, it cannot be determined, at the time of
presentation, whether it will be further worked into a threaded or an unthreaded
product. Consequently, it is to be classified as unthreaded goods under CN code 7318
29 00 by application of General Rules 1, 2(a), 3(c) and 6.
Topics for Discussion
Video Monitors
The Committee is considering the classification of a video monitor. In the light
of the Kamino Court of Justice case (C-376/07), it is necessary to perform an
overall assessment of the individual characteristics of the monitor in
determining whether the goods are classified in subheading 8528 51 00 (Of a
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-6-
kind solely or principally used in an ADP machine), or in subheading 8528 59
40 (Other Monitors).
The item remains under discussion, and is on the agenda for discussion at the
next meeting on 16/17 February.
The next meeting is due to take place on 16th and 17th February 2012;
Contact: David Harris 01702 367372
Email: david.harris2@hmrc.gsi.gov.uk
3:
Reports on Projects/Customs Matters
3.1 Importing Gifts CPC (40/49 00 C08)
Following recent clarification provided by the European Commission, UK
Customs has clear instruction on the proper permissible use of the Gifts
Relief, with consignments imported as freight via CPCs (Customs Procedure
Code) 40 00 C08 or 49 00 C08.
To qualify as a Gift:





the gift must have a total intrinsic value no greater than £40, over this limit
Import VAT will be liable and the item should be declared to CPC 40 00
000;
the customs declaration must be completed correctly;
the gift must be sent from a private person outside the EU to a private
person(s) in this country;
there is no commercial or trade element and the gift has not been paid for
either directly or indirectly; and,
the gift is of an occasional nature only, for example, for a birthday or
anniversary.
Note: if you purchase goods from a source outside the EU to then have
shipped for onward delivery as a gift to a relative or friend, whether or not
addressed to that person, this is treated as a ‘commercial consignment’ for
which the import VAT relief threshold is £15 (paragraph 2.3 in Notice 143
applies). Commercial consignments cannot be declared at import using the
Gifts Relief via 40 00 C08 and/or 49 00 C08. Use CPC 40 00 000 instead.
To find out what you can expect from us and what we expect from you go to
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-7-
3.2. Charity Goods Relief
HMRC reminds recognised and approved Charities that the Charity Goods
Relief CPCs (Customs Procedure Codes) 40 00 C20 and 49 00 C20 can only
be used for:



Importing basic necessities for free distribution to needy persons;
Goods sent free of charge with no commercial intent by persons or entities
established outside the EU, for the receiving charity to then use in
connection with occasional fund-raising charity events in support of that
charity’s aims and ambitions; and,
Specific items sent free of charge with no commercial intent by a person or
organisation established outside the EU, which will be used solely for the
purpose of meeting the charity’s operating needs to carry out its charitable
and philanthropic aims.
This duty relief is not available to support any business or commercial
activities that will involve the selling, hiring or transferring of the imported
goods, either with charges or for free, without first notifying NIRU (National
Import Relief Unit), or for importing goods manufactured or produced by a
third party who then charges the charity organisation accordingly.
Please consult Notice 317 for additional information on Charity Goods Relief,
and contact HMRC if you require further clarification or assistance.
3.3 Modernised Customs Code Recast
CIP (12) 03 was published on 24 January 2012. It explained that work was
underway to recast the Modernised Customs Code (MCC).
It provided links to the draft of the MCC Recast and the latest draft of the
Implementing Provisions for the MCC. And we noted that we expected to see
the formal Commission proposal on the MCC Recast at the end of
January/early February.
The formal Commission proposal was released on Friday 17 February and we
are in the process of making it available through the HMRC website. An
updated CIP will be issued very shortly.
We anticipate detailed discussions on this proposal within the European
Council will commence in May. These negotiations are expected to take
some time.
The European Parliament will also consider the proposal.
The aim is to finalise the MCC Recast and ensure it takes legal effect before
the June 2013 legislative deadline of the existing MCC (which it will replace).
Peter Starling
To find out what you can expect from us and what we expect from you go to
www.hmrc.gov.uk/charter and have a look at Your Charter
-8-
3.4 Business Process Models (BPM) supporting the
Modernised Customs Code (MCC) and Planning
Back in 2010 the European Commission agreed with the MS to develop BPMs
to support the process of finalising the implementing provisions of the MCC.
During the remainder of 2010 and early 2011 work progressed to develop an
overview of how the key processes, such as Centralised Clearance and
Temporary Storage, would operate in the future.
Many meetings and workshops were held involving trade representatives to
discuss these processes and to try to resolve some of the key issues
identified within over 150 models.
With much of the main focus within the Commission now being upon the
recast of the MCC the work on refining the BPMs has largely stopped.
However, they have just published a set of models that aligns with the latest
consolidated version of the MCC Implementing provisions (version 100-3)
although there are no plans at present for a formal review. MS are also
expecting additional new BPMs covering priority areas including Centralised
Clearance and taking some of the areas down to a lower level of detail that
should help support analysis of the key data requirements.
The Commission are developing an IT Master Plan that should integrate all
the key activities necessary to deliver the MCC including elements such as
the development of specifications and trader testing. Further details of this
work should be available to the MS and Trade Contact Group during March.
Dave Morgan
Future Changes
Import & Export Policy and Procedures
4.
Changes in Customs
4.1 Alterations to Customs Notices
Notice
6- Merchandise in
Baggage
48 - Extra statutory
concessions
Changes
-The threshold below which formal entries are not
normally required has been increased. There is
additional information for transit passengers with
commercial goods in their cabin baggage.
-4 extra concessions concerning VAT are now
obsolete.
60 - Intrastat General
Guide
-Withdraw of paper declarations and change to
the due date.
-Addition of two new delivery terms and removal
of four others.
To find out what you can expect from us and what we expect from you go to
-9www.hmrc.gov.uk/charter and have a look at Your Charter
64 Spirits in imported
goods: Remission of
excise duty
144 - Trade imports by
post: how to complete
customs documents
192 - Registered dealers
in controlled oil
812 - European
Community Preferences:
Trade with Turkey
830 Tariff Preference:
New GSP Rules of origin
-Clarification on the use of NoTC 40 and 50.
-Definition of the vessels and aircraft to which the
'change of economic ownership' rule applies.
-Clarification on supplying durable goods to
vessels and aircraft.
-An increase in the low value consignment
simplification procedure from £130 to £180.
- Paragraph inserted on "Your rights and
obligations" with the link to "Your Charter" - Few
minor amendments for consistency
Update on details of how to contact HMRC
- Amendment to reflect changes to the treatment
of RDCO returns that are submitted late or are
still outstanding.
-Addition of advice on authorising an agent to
complete A.TR Movement Certificates on behalf
of the exporter.
Information on applying for an approval
authorisation to issue pre-authenticated A.TR
Certificates and the new value limit for obtaining
an invoice declaration.
Addition of the Format of an Exporter Statement
to accompany, where required applications for an
A.TR Movement certificate
- Changes to Appendix l to clarify that the
procedure to become a registered exporter will
not commence until 2016.
Customs Notices are available on the HMRC web pages
4.2 List of recent Anti-Dumping Measures
Anti-Dumping Duty (ADD) is an import duty charged in addition to normal
customs duty and is applied across the whole European Community. It is
designed to allow the EC to take action against goods that are sold at less
than their normal value.
These measures are posted in full on the HMRC website Anti Dumping Duty
Measures. Below is a summary of ADD issued between November 2011 and
January 2012.
ADD
NUMBER
AD 1782
TITLE
Registration of imports of open mesh fabrics of glass fibre
fabrics, of a cell size of more than 1.8mm both in length and
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- 10 -
AD 1783
AD 1784
AD 1785
AD 1786
AD 1787
AD 1788
AD 1789
AD 1790
AD 1791
AD 1792
AD 1793
AD 1794
AD 1795
in width and weighing more than 35G/M2, excluding
fibreglass discs, consigned from Malaysia, whether
originating in Malaysia or not
Imposing a definitive Anti-Dumping Duty on imports of fatty
alcohols and their blends originating in India, Indonesia and
Malaysia
Registration of imports of open mesh fabrics of glass fibre
fabrics, of a cell size of more than 1.8 mm both in length and
in width and weighing more than 35 g/m2, excluding
fibreglass discs, consigned from Malaysia, whether
originating in Malaysia or not. Amends 1782
A review is taking place to establish whether imports of
certain iron or steel fasteners produced by Andfast Malaysia
Sdn Bhd should be granted an exemption from Anti-Dumping
Duty imposed by Regulation (EC) No 91/2009 and extended
by Regulation (EU) No 723/2011. The Anti-Dumping Duty
with regard to imports from said company is repealed and
imports from that company are made subject to registration
Change of name of a company subject to an individual AntiDumping Duty rate and undertaking, in respect of imports of
citric acid, originating in the People’s Republic of China.
The commission have published Council Regulation
1306/2011 OJ l332, clarifying the scope of the Anti-Dumping
measures on imports of certain compressors originating in the
People’s Republic of China, which were in place from 21
March 2008 to 21 March 2010
Expiry of the Anti-Dumping Duty (ADD) on imports of furfuryl
alcohol originating in the People’s Republic of China.
Notice concerning the change of address of a company
subject to Anti-Dumping Duty imposed on imports of steel
ropes and cables consigned from the Republic of Korea,
whether declared as originating in the Republic of Korea or
not
Imposing a definitive Anti-Dumping Duty on imports of
seamless pipes and tubes of stainless steel originating in the
People’s Republic of China.
Notice of the expiry of the Anti-Dumping Duty on imports of
solutions of urea and ammonium nitrate originating in Algeria,
Belarus, Russia and Ukraine.
Following an expiry review, the definitive Anti-Dumping Duty
on imports of trichloroisocyanuric acid originating in the
People’s Republic of China continues
Change of address of a company subject to an individual
Anti-Dumping Duty rate and undertaking, in respect of imports
of citric acid, originating in the People’s Republic of China
Change to classification codes relating to biodiesel with effect
from 1 January 2012
Withdrawal of codes in Tariff heading 3105 with effect from 1
January 2012.
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- 11 -
AD 1796
AD 1797
AD 1798
AD 1799
AD 1800
AD 1801
AD 1802
As a result of an expiry review, the definitive Anti-Dumping
Duty measures imposed on imports of certain stainless steel
fasteners originating in the People’s Republic of China and
Taiwan continues
Withdrawal of codes in Tariff heading 7019 with effect from 1
January 2012.
Following a partial interim review, amendment to the definitive
Anti-Dumping Duty on imports of polyethylene terephthalate
(pet) film originating in India.
Definitive Anti-Dumping Duty imposed on imports of certain
molybdenum wires originating in the People’s Republic of
China, is hereby extended to imports of the same product
consigned from Malaysia, whether declared as originating in
Malaysia or not.
Terminating the Anti-Dumping Duty proceeding, concerning
imports of vinyl acetate originating in the United States of
America
Change to classification codes/descriptions in Chapter 38
relating to biodiesel, with effect from 1 January 2012.
Withdrawal of codes in tariff heading 3105 with effect from
01/01/2012
4.3 List of CIPS November 2011 - January 2012
(11) 92
(11) 93
(11) 94
(11) 95
(11) 96
(11) 97
(11) 98
(11) 99
(11)100
(11) 101
(11) 102
(11) 103
(11) 104
(11) 105
(11) 106
(12) 01
(12) 02
(12) 03
(12) 04
Move of Temporary Admissions Oral Declaration Supervising Office
Tariff Preference: South Korea - derogation from origin rules for some products
Customs Civil Penalties: Amended Legislation
Chief Accounting Details to be added to C18 Letters and C18 Reminder Letters
Monthly Deadlines for CMA Process Run
Statistical threshold: revised figure for 2012
Import Tariff Quotas for Sheep meat
Previous Document code for export declarations
Tariff Preference: West Bank & Gaza – Improved Rates of Duty for Chapters 1-24
C285 Application for Repayment – Bank Account Details
Tariff Preference: Norway (EEA) – Improved Rates of Duty for Chapters 1-24
Tariff Preference: Better GSP Rates of Duty for Goods Originating in Cape Verde
Import Control System downtime and KEL 23 system upgrade
Temporary Admission: private use of non EU means of transport by UK/EU
residents
Tariff Preference: Derogation from Rules of Origin - tuna loins from Kenya
Deletion of 2008 Joint Customs Consultative Committee (JCCC) papers
Tariff Preference: Western Balkans and Kosovo
Negotiations on the Modernised Customs Code and Implementing Provisions
Enhanced EU sanctions against Syria (EU Council Regulation 36/2012)
To find out what you can expect from us and what we expect from you go to
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- 12 -
5. What is it?
Customs Information Papers Distribution List
Customs information Papers (CIP), as detailed in section 4, are all published
on the HMRC website. These are put on the website as soon as practicable
but Customs recognises the need to give importers and exporters as much
notice of changes as possible.
As such there is a CIP distribution list. This allows those on the list to receive
CIPS before their publication on the internet. Anyone can ask to be added to
this list by sending their e-mail address, name and a phone number to
JCCC.Secretariat@hmrc.gsi.gov.uk
6. Hints on Reviews
Approved Exporter Status
Since the agreement with South Korea came into force in 2011, HMRC has
seen a dramatic increase in the number of applications for Approved Exporter
Status. In the six months since the agreement went live there has been a
staggering 1624% increase in the number of applications and amendments,
compared to the previous annual workload. Furthermore, the vast majority of
these applications have been incorrectly completed thus requiring corrective
and follow up action. Although it has been rumoured that approved exporter
status would be necessary for all EU trade preferential agreements this is not
likely to be true for the foreseeable future
There is a common misconception among traders that once an application is
submitted an authorisation will immediately be granted. However, becoming
an Approved Exporter is neither a formality nor is it instantaneous. Applicants
must be able to clearly demonstrate that they understand their obligations
when exporting goods under preference and present suitable evidence that
the goods meet the applicable rules of origin.
HMRC have published guidance on their website which provides further
information on the completion of application forms and the sort of evidence
required to substantiate the application. In addition the Customs Helpline has
been given guidance on dealing with queries from the trade on this matter.
To find out what you can expect from us and what we expect from you go to
- 13 www.hmrc.gov.uk/charter and have a look at Your Charter
They can be contacted on 0845 010 9000. Please note some hints on
Approved Exporter Status applications below.
Hints
1. Check that you need to apply.
Consignments of low value can travel under the simplified export procedures
without having approved exporter status. The amount considered "low value"
is country dependant but varies between £3858- 4830 per consignments for
the countries listed in Notice 827. Before applying consider whether your
exports will exceed the limits and that you have an economic need to apply.
2. Ensure your application is complete
The main delay occurs when HMRC has to write to the applicants for further
information. The majority of incomplete applications have insufficient
evidence as required by the origin rules.
3. Send the application in good time.
HMRC are bound by Charter Standards to issue a decision on an application
within 30 working days of receipt of full and complete information regarding
the application. However the application will not be considered as either full or
complete until the applicant has satisfactorily answered any further enquiries
HMRC may have and any visit by our assurance officers (if required) has
taken place. Do not ask staff to "leap frog" the application queue as this is
unfair to other applicants.
4. Read the Rules carefully
Notice 827 European Community Preferences Export Procedures-Section 5&
20
CIP (11) 67 Tariff Preference- More About Approved Exporter Applications
CIP (11) 15 Tariff Preference New EU -South Korea Agreement Approved
Exporter Requirement
5. Send the application to the correct address
Unless you are a large business all application should be sent to
HM Revenue & Customs
Authorisations & Returns Team
Peter Bennett House
Redvers Close
Leeds
LS16 6RQ
7. Did you know?
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That businesslink has web pages dedicated to international trade.
Please have a look at international trade web pages at
www.businesslink.gov.uk
To find out what you can expect from us and what we expect from you go to
www.hmrc.gov.uk/charter and have a look at Your Charter
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