We dispatch a series of consignments, over several months, to a German company. Each consignment forms part of a packing machine and the parts are assembled together in Germany to make the finished machine. Should we report each consignment as it occurs?

No. If you are dispatching a series of consignments which make up a complete item (i.e. one that can be classified under a single commodity code) you should only submit a declaration for the month the last consignment was shipped, using the commodity code for the finished item and its total value. This procedure does not apply to the component parts of industrial plant (see Notice 60 paragraph 20.2 for guidance on industrial plant).

NB: The value of any service element in the contract, e.g. installation charges, should be excluded if it is separately identified.

 

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