Companies can reclaim the duty on drawback goods or discharge their IPR liability on suspension goods, if they dispose of the goods in one of the following ways:
Export the goods to a non-EU country
Export the goods from the Community via another Member State
Transfer the goods either to another customs procedure or to another operator authorised to use one of those procedures eg a customs warehouse, Free zone, Processing under Customs Control (PCC)
Temporary Importation TI relief
Transfer goods to another EU country to be entered to another customs procedure in that country
Transfer goods to another IPR authorisation holder in the UK or another EU country
Transfer the goods to a Customs approved use such as export shops, armed forces, NAAFI, Embassies, ships stores or bunkers or use as commissary stores and use in tray type meals
Disposing of aircraft or aircraft parts and using goods in satellite construction
Use of aviation fuel for third country or intra EC flights
Export to the Continental Shelf (outside territorial waters)
Sell goods to customers who take goods abroad in their baggage
Divert goods to Free Circulation in the EU,with payment of duty, import VAT and compensatory interest (suspension goods)
In exceptional circumstances, divert goods that are eligible for End Use relief with payment of duty, import VAT and compensatory interest (suspension goods) at the End Use rate of duty
Destroy goods under Customs supervision (suspension goods only)
For suspension goods you will be required to complete a return of receipts and disposals to account for your goods periodically. For drawback goods you will need to complete a return detailing the receipt and disposal of goods on which you are seeking a repayment of duty
