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Claim for customs duty relief
7
Are you claiming customs duty relief?
No Yes
If No, please go to next section
8
Were you the person who last exported the goods from
the customs union?
The customs union is Aland Islands, Andorra, Austria,
Azores, Balearic Islands, Belgium, Bulgaria, Canary
Islands, Channel Islands, Cyprus, Czech Republic,
Denmark, Estonian, Finland, France, French Guiana,
Germany, Greece, Guadeloupe, Hungary, Republic of
Ireland, Italy, Latvia, Lithuania, Luxembourg, Maderia,
Malta, Martinique, Monaco, Mount Athos, Netherlands,
Poland, Portugal, Reunion, Romania, San Marino,
Slovakia, Slovenia, Spain, Sweden, Turkey, and the
United Kingdom.
No Yes
If No, you may need the help of the person who
exported the goods to answer the following questions
9
Which customs union country were the goods
exported from?
10
Were the goods exported to a place outside the
customs union?
No Yes
If No, you are not entitled to returned goods relief.
Do not fill in this form. Please see www.hmrc.gov.co.uk
for other types of relief you may be entitled to before
filling in form C88
11
Which country were the goods exported to?
12
Were the goods in free circulation with all duties and
VAT paid when they left the customs union?
No Yes
If Yes, go to question 20
If No, tell us:
Which relief did you claim at previous import to the
customs union
End-use relief go to question 13
Inward processing go to question 18
About end-use relief
13
Were the goods put to their intended end-use
before being exported from the customs union?
No Yes
If No, you are not entitled to returned goods relief.
Do not fill in this form. Please see hmrc.gov.co.uk for
other types of relief you may be entitled to before
filling in form C88
14
Are the goods being declared for the same end-use as
on previous import?
No Yes
If No, you are not entitled to returned goods relief.
Do not fill in this form. Please see hmrc.gov.co.uk for
other types of relief you may be entitled to before
filling in form C88
If Yes, enter CPC 40 00 023 on form C88, box 37
15
Tell us the amount of customs duty relieved on the
previous import to end-use
A
If ‘0’ you are not entitled to returned goods relief.
Do not fill in this form. Please see www.hmrc.gov.co.uk
for other types of relief you may be entitled to before
filling in form C88
16
Was customs duty refunded on the previous export?
No Yes
If Yes, how much was refunded?
B
We will need to see evidence of this. Please send it
with this form.
17
Balance of customs duty due This is the amount in
box A minus amount in box B (C = A – B)
C
Go to question 20
About inward processing
18
How much customs duty was relieved at the
previous import to inward processing?
D
19
Was compensatory interest paid on the export of
these goods from the EU?
No Yes
If Yes, how much was paid?
E