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TYPE 1 : Statutory Conditional Relief
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CPC 40 00 C30
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Imports of commercial samples of negligible value |
| CPC 40 00 C13 |
Imports of scientific instruments and apparatus |
| CPC 40 00 C17 |
Imports of donated instruments and apparatus used in medical research diagnosis or treatment |
| CPC 40 00 C25 |
Imports of articles for disabled people |
| CPC 40 00 C15 |
Imports of certain listed biological or chemical substances for use in non-commercial research |
| CPC 40 00 C33 |
Imports of goods for examination, analysis or test |
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TYPE 2: Temporary Importation Relief
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CPC (Not required)
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Goods covered by an ATA Carnet issued outside the EU for temporary importation into the EU and subsequent re-exportation |
| TYPE 3: Relief on goods imported for repair or for processing into finished products |
| CPC 51 00 001 |
Goods imported for repair, or for processing into finished products and re-exportation outside the EU. (This CPC provides relief from Duty and VAT, specifically under the Inward Processing Relief Suspension (IPRS) simplified authorisation procedure). |
| CPC 51 00 003 |
Goods imported for repair, or for processing into finished products and re-exportation outside the EU. (This CPC provides relief from VAT
only, specifically under the Inward Processing Relief Suspension (IPRS) simplified authorisation procedure).
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TYPE 4: Re-Importation Relief
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| CPC (Not Required) |
Goods covered by an ATA Carnet issued in the EU for temporary export outside the EU and subsequent re-importation |
| CPC 61 23 FOI |
Re-imported goods which have been subject to no change or process whilst outside the EU - "Returned Goods Relief" |