paragraph 5.19. Repayment under drawback or remission of duties under suspension cannot be made if goods are transferred to IPR drawback. However there is provision to transfer the right to repayment. Within the UK this is done by using the declaration procedure, IPR100400.
| Transfer | |
| Drawback to drawback | The consigning authorisation holder will have no right to repayment; the right to repayment will be transferred when the declaration made by the consignee is accepted. As import duties will already have been paid under drawback, no duties will be due when the consignee’s declaration is made. To effectively reclaim any import duties they have paid, the consignor will need make suitable arrangements with the consignee. The most likely method will be for the consignor to invoice the consignee duty inclusive. |
| Suspension to drawback | The consignors liability for the import charges suspended is transferred when the declaration to drawback, together with payment of duties and compensatory interest, is made by the consignee. Compensatory interest is due as suspension goods are being released to free circulation. |
| Drawback to suspension | The benefit of relief is transferred to the suspension authorisation holder as the goods are invoiced by the consignor duty exclusive. The consignors right to repayment is made when the consignees C88 declaration to suspension is accepted. |
Council Regulation (EEC) No 2913/92 Article 90 and Article 128
