The Implications of
International Trade and
the Treatment of VAT and Duty on
Goods and Services
(Word doc)
March 2006
WARNING - The import and export of goods, equipment and services must be treated with care. If the correct procedures are not followed it can prove to be expensive, not only in terms of unexpected duty and VAT, but also interest can be applied together with civil penalties that can now be raised by HM Revenue & Customs for non-compliance with the regulations.
CONTENTS
Background
Information
Introduction
University Procedures
1. VAT
a) Zero Rating of VAT for Medical Research etc
b) Requirements for VAT Zero Rating Documentation
2. Duty
a) Relief from Duty
b) Retrospective Claims for Relief from Duty
3. Deferment of VAT and Import Duty
4. Import of Goods and Equipment for Testing
5. Temporary Importation
6. Postal Importation
7. Goods Imported with Personal Effects
8. Incoterms
9. Intrastat
10. Returning Imported Goods and Equipment for Repair
11. ATA Carnet
Appendix
1.
VAT Certificate L - Importation by
an eligible body….
2. Intrastat Form (completed
example)
3.
Incoterms
4. Glossary of
Terms and Abbreviations
5. Useful
Information and Contacts
The Purchasing Office has been, for many years, the contact point for departments requiring information on purchase and importation of goods from abroad. We have also provided advice to departments who wished to send goods abroad. The procedures for importing and exporting goods have not changed radically until they were amended by HM Customs and Excise (HMC&E) in 2003. Reporting procedures that must be used when bringing goods into the U.K. for testing were introduced for the first time.
In 2004 HMC&E commenced a program of regular visits to the University. The initial report highlighted a number of areas that require immediate compliance by the University. Attention was drawn to the civil penalties (fines) that can now be imposed for non compliance. In 2005 in response to the governments efficiency review Customs and Excise merged with the Inland Revenue to become HM Revenue & Customs (HMR&C). With respect to all import and export matters HMR&C have requested that the Purchasing Office act as the University's representative. In response to the 2004 visit and subsequent report this guide detailing the purchaser’s responsibilities has been compiled not only for the members of staff that purchase goods and services on behalf of their departments but also staff in Finance. The guide has been circulated to Heads of Departments, Laboratory Managers and is available to all staff via the Purchasing Office/Finance Office web sites.
If you are purchasing goods or services from either an EU member or Non EU member state or if you are sending equipment abroad (especially if you are sending equipment abroad for service or repair) you are requested to contact the Purchasing Office as a matter of urgency. You are also urged to contact the Purchasing office if you are arranging to bring items, whether samples or equipment for evaluation or gifts into the UK from abroad. Non compliance to HMR&C regulations can have financial implications (civil penalties) for the university. Any civil penalties incurred for non compliance will be passed to the individual department concerned.
University Procedures
Whenever your department purchases goods from abroad copies of the commercial invoice; the delivery note; the single administrative document (SAD form C88); the airway bill/bill of lading, the purchase order and, if applicable the VAT zero-rate certificate must be forwarded to Import/Export, Purchasing Office, 2nd Floor, The Foundation Building. It is also important that you notify the Purchasing Office if the goods/equipment is a temporary import. If you make any temporary exports we should also be informed. Contact details of staff responsible for Import/Export are given at appendix 5.
This applies to all EU and non EU goods, whether requested by official purchase order, purchase card, on-line or verbal.
Goods and services brought into the UK or sent out of the UK are subject to various EC regulations and UK law. The terminology used for trade between EU countries has now changed so that goods coming into the UK from another EU member state are now termed “Acquisitions” or “Arrivals”. Goods leaving the UK for another EU member state are now termed “Despatches” or “Removals”.
Goods coming into the UK from outside the EU are termed “Imports” and goods leaving the UK for a non EU member state are termed “Exports”.
The administration of VAT and Duty is controlled by HMR&C. VAT is applied to goods that are acquired from an EU member state. VAT and Duty are applied to goods that are imported from a non EU member state. In certain circumstances when the supply is of medical or scientific equipment and this equipment is being purchased mainly for medical or veterinary research VAT can be zero rated. Advice on the application of zero rate VAT and can be found below or alternatively on the purchasing office web site. (pcwww.liv.ac.uk/purchasing)
On arrival in the UK the goods and equipment will be transferred to a bonded warehouse for inspection by HMR&C. The goods and equipment will be accompanied by the freight documentation which will include the commercial invoice and depending whether it’s an airport or seaport, either an airwaybill or a bill of lading. (Note: the commercial invoice is not the same as the sales invoice normally received for goods/services.)
The commercial invoice confirms the value of the goods for HMR&C purposes and the airwaybill/bill of lading, with its unique number, contains the details of the supplier/shipper, the delivery address, customs tariff, the number of packages, weight and the delivery terms etc.
At the point of import into the UK (airport, seaport) the goods will be inspected, their value confirmed (from the commercial invoice), any applicable duty and VAT will be calculated and the clearance process will be completed.
The goods will only be released by HMR&C to the university or its representative (DHL, UPS & FedEx etc) following payment of any VAT or Duty that is applicable. To prevent delays in the release of goods the university has set up a deferment account with HMR&C. The university or its representative are authorised to notify HMR&C to charge any VAT and/or duty to this deferment account.
All VAT registered organisations are required to submit monthly Intrastat returns where their despatches into or acquisitions from other European countries exceed £221000. Since January 2005 the University has been required to provide this statistical information to HMR&C on Acquisitions and Despatches within the EU. The data required to complete the Intrastat form is contained within the import documentation. Therefore it will be necessary for departments to retain a copy of the shipping documentation, together with the invoice in order to provide the data required by the finance office.
Acquisitions, Imports, Despatches and Exports are subject to VAT.
Imports and Exports are also subject to Duty.
1. VAT
Goods that enter the UK from an EC member state or from outside the EC will be liable for VAT, which will be applied at the UK rate (currently 17.5%).
The concept of the Single Market requires that there is no advantage buying goods in one country rather than another. Consequently if a product bought from a supplier in the UK attracts VAT at 17.5%, that product should also attract VAT at 17.5% if purchased in another country within the EC. Section 1 (3) of the VAT Act requires that any VAT registered organisation should charge itself UK VAT at the appropriate rate on all goods that it acquires from other EC member states. It has been agreed by the member states that provided the supplier has the purchaser’s VAT Number and the purchaser has the suppliers VAT number, the VAT applicable will be charged at the rate of the country acquiring the goods. Provided the supplier of the goods has the universities VAT number then VAT will not be charged the in the country of despatch. If VAT is charged at the rate applicable to another EC country the supplier should be given our VAT number and asked to cancel his invoice and to re-invoice us without VAT.
In processing the supplier’s invoice we pay them what is invoiced
When raising a purchase order or a purchasing card transaction, VAT code ’X’ is to be used.
For those departments that are involved with medical (including dental) or veterinary research, diagnosis, training and treatment zero rating of VAT may be applicable.
Further detailed advice on zero rating of VAT for medical research etc. is available on the purchasing office web site - http://pcwww.liv.ac.uk/purchasing/
1a). Zero rating of VAT for Medical Research etc.
The basic conditions for zero-rating of VAT are as follows:
Goods and services are zero-rated when all of the following conditions are met:
Subject to all the above conditions being met, the University can purchase qualifying goods at the zero rate because it is a research institution whose activities are not carried on for profit. Universities where postgraduates carry out research projects are accepted as ‘research institutions’ within the meaning of that term. A research institution carries out its activities on a not-for-profit basis when it meets both of the following conditions:
Most charities in England and Wales are registered with the Charity Commission which confirms their charitable status. However some charities are not required to be registered: some are exempted by statute, such as universities. The University is an exempt charity as indicated in the Charities Act 1993 (c.10) schedule 2 (c). As the University is an exempt charity and also qualifies as a research institution any of the university’s funds, from whatever source, can be regarded as charitable funds.
Subject to the restrictions on use detailed above goods and services are zero-rated when purchased using charitable or donated funds and the purchases are to be used mainly for medical or veterinary research, training, diagnosis or treatment.
1b). Requirements for VAT Zero-rating Documentation
If goods are eligible for VAT zero-rating then it is imperative that a copy of the order and the relevant VAT zero-rating declaration is included in the freight documentation which accompanies the goods into the UK. If this declaration is not visible then VAT will be charged as the freight agent has no way of determining that the item is VAT zero-rated. Hence, all orders for VAT zero-rated items from suppliers from both the EC and outside the EC should contain not only a VAT zero-rating declaration, but also a note clearly stating that the original VAT zero-rating documentation should be included with the freight documentation which accompanies the item when it enters the UK.
Sometimes, because it is not feasible to retrieve the documentation accompanying a freighted item, the freight agent will contact Purchasing to obtain a copy of the order and the VAT declaration. Purchasing will, in turn, contact the originator who can produce a copy Vat Certificate.
Import duty will be applied to all goods that enter the UK from outside the EC. The rate of duty will be between 0% and 8% and is applicable to goods and equipment.
The classification of goods in the Customs tariff can be a difficult area, the freight agents may not know enough about the goods to correctly classify them in the tariff. This may lead to an incorrect declaration of the entry. The duty and vat payable on the import may be overstated or underpaid.
To assist we recommend that prior to raising a purchase order you contact the HMR&C Tariff Classification Helpdesk on 01702 366077 who will be able to give you the commodity code over the phone for the goods/equipment being imported or exported.
In order to ensure that the goods incur duty at the correct percentage (and at 0% if the goods are classified as duty-free) the supplier should be contacted and advised of the correct classification code to be used. They should also be requested to quote this code on the commercial invoice which accompanies the goods' freight documentation. Any correspondence with the supplier regarding classification codes must be copied to the purchasing office.
2a). Relief from Import Duty
The relief from import duty can be applied on equipment purchased from outside the EC provided it falls into one of the following categories:-
§ visual and auditory materials imported for educational purposes or scientific research
§ scientific instruments imported for educational purposes or non-commercial scientific research
§ donated medical equipment imported for medical purposes
If equipment (either new or re-conditioned/ex-demonstration) is being purchased from outside the EC and it fulfils the above criteria, the user must contact the Purchasing Office, preferably as early as possible in the procurement process. The Purchasing Office will register the application with the National Imports Reliefs Unit (NIRU) and an application form will be forwarded to the department for completion. The completed form must be returned to the Purchasing Office who will forward it to NIRU for processing. If approved by NIRU the Duty Relief certificate will be forwarded to the department who must ensure that it is made available for the freight agent to submit to HMR&C prior to clearance.
For the purposes of obtaining duty relief, whilst no limit has been set by HMR&C, it is recommended that
departments only apply for duty relief on equipment valued at £1000 or above. Any relief obtained on equipment costing less than this will be outweighed by the cost to the University of processing the application which, for most applications, is an onerous process.
2b) Retrospective Claims for Relief from Duty
Whilst it is possible to claim duty relief retrospectively, you are strongly advised to contact the
Purchasing Office at the time of purchase rather than waiting until receipt of the equipment. If for some reason this has not been possible, then the Purchasing Office can apply for duty to be refunded on goods purchased, although it should be borne in mind that retrospective duty relief will only be granted on presentation of copies of all shipping documentation by the carrier.
We understand that whilst NIRU does not impose an official time limit on claiming refunds of duty on
Equipment already purchased, the decision on whether or not to grant retrospective duty relief rests with the HMR&C office at the point of importation. HMR&C reserves the right to refuse any application.
For the purposes of retrospective duty relief, the Purchasing Office recommends that users apply for this within six months of delivery of the equipment to the University and only in respect of equipment costing more than £1000. Applications received outside this six-month period will not be processed by the Purchasing Office.
3. Deferment of Import Duty and VAT
Any applicable import duty and VAT charges must be paid to HMR&C before the goods can be cleared and be delivered to the university. Normally the freight agent will clear the consignment, on behalf of the university, through HMR&C. To reduce any delays the university has an arrangement with HMR&C that allows us to ‘defer’ the payments required.
The freight agent must be authorised to use the university deferment number. When the freight agent obtains authority from the University to debit the University's deferment account, this authority is passed to HMR&C who automatically debit the cost of the duty and VAT, where appropriate, from the University's general bank account by way of direct debit. A statement is sent to the University by HMR&C and a member of the Finance Office staff will contact the relevant departments requesting details of the correct account code to be debited for any applicable duty and VAT relating to the import.
4. Import of Goods and Equipment for Testing
Many university departments are involved in collaborative research with colleagues and occasionally manufacturers from around the world. As part of the collaborative work goods and equipment for testing are occasionally sent to researchers within the university.
These items are eligible for VAT and Import Duty relief which will be applied by HMR&C if the goods or equipment are correctly coded when they are processed through customs. The importation, however, will be subject to post import controls and unless the correct procedures are followed VAT, Duty and possibly civil fines will be applied at a later date.
It is also the responsibility of the university to notify the National Import Reliefs Unit of Customs and Excise (NIRU) prior to the arrival of the goods and also when the testing has been completed. If you are in receipt of any such goods and or equipment please contact the purchasing office immediately.
Items that are temporarily imported will have any applicable import duties and VAT suspended until those items are re-exported. The University has lodged a “Bank Guarantee” with HMR&C. It is essential that the freight agent is instructed to enter the goods as a temporary import (TI) at or prior to the importation. The supplier should also be advised to declare the items as a temporary export on their customs declaration. There is a time limit before re-exportation and generally goods imported under TI can remain in the EC for a maximum period of two years.
However, shorter periods apply e.g. goods imported in connection with a sales contract that are subject to satisfactory acceptance tests - 6 months. For goods imported for purchase subject to inspection - 2 months.
The Post Office will not release imported parcels until duty and VAT have been paid in full, even if duty relief has been granted or if VAT exemption applies. Departments may obtain cash against their account from the Cash Office in the Finance Office to cover this. If duty relief has been granted or has been applied for, and/or VAT exemption applies, you should retain the part of the packaging which carries the Customs declaration and stamp in order to reclaim duty or VAT. Purchasing can assist in this matter.
7. Goods Imported with Personal Effects
Visitors must be requested to obtain the necessary documentation before leaving their own country. If forwarding equipment to the University, the sender must clearly indicate on the Customs documentation that the goods are their personal effects and are not the property of the University. Note - a time limit applies as with all temporary imports. In some cases, we may have to pay duty and VAT on deposit. To reclaim this we must provide documentary evidence of re-export, e.g., Certificate of Shipment and invoice relating to the import. Any duty or VAT will be a charged against the Department's accounts. It is very much in the Department's interest to comply with procedures for re-claiming duty and VAT.
Often, when importing goods, the final cost exceeds the amount on the original quotation. This can be due to a number of factors, for example, the rate of import duty levied, the cost of insurance of the consignment when in transit, the cost of delivery from the point of import to the user, etc.
For this reason, it is essential that users ensure that they are aware of what exactly is included in the quotation received from the supplier.
To enable easy identification of what is included in the price of goods being imported, the International Chamber of Commerce has published internationally recognised trade terms known as Incoterms. For your guidance some of the more commonly used Incoterms and their definitions are detailed in Appendix 2.
All VAT registered organisations are required to submit monthly Intrastat returns where their despatches into or acquisitions from other European countries exceed £221000. Since January 2005 the University has been required to provide this statistical information to HMR&C on Acquisitions and Despatches within the EU on a monthly basis. The data required is not normally available from the suppliers invoice but on the import documentation. Purchases and Sales of Services are excluded from Intrastat. The information required will be coordinated by staff in the purchasing office. The information recorded on the Intrastat returns should agree to the information shown in Boxes 8 and 9 of the universities VAT return. It will be checked regularly by HMRC and penalties are imposed for failure to submit accurate returns on time.
Appendix II show a copy of the Intrastat forms that have to be completed. All amounts are to be shown in pounds sterling.
The data required on the forms is not normally available from the suppliers invoice. Therefore it will be necessary to retain a copy of the shipping documentation (C88), together with a copy of the invoice in order to provide the data needed.
· Commodity Code: a numeric description of the goods that have been traded.
· Value: the value of the invoice in pounds sterling.
· Delivery Terms: The three digit alpha code (as used in Incoterms) relating to the delivery; cost/insurance/freight etc. The codes used are:-
CPT Carriage paid to
CFR Carriage and Freight
CIF Cost Insurance and Freight
CIR Carriage Insurance paid to
DAF Delivered at
DDP Delivered Duty Paid
DDU Delivered Duty Unpaid
DEQ Delivered Ex Quay
DES Delivered Ex Ship
FAS Free Along Side
FOB Free on Board
FCA Free Carrier
XXX Other terms not listed above
· Nature of Transaction Code:
a two digit numerical code indicating the type of transaction.
The codes used are:-
10 All transactions involving actual or intended change of ownership for a consideration.
16 Credit Note (where goods are not returned)
17 Transactions which must be included on the Intrastat return but not shown in Boxes 8 or 9 of the VAT return.
18 Transactions included in Box 8 or 9 of the VAT return but not required on the Intrastat return.
20* Returned goods and replacement goods (free of charge)
30 Free of charge transactions involving permanent change of ownership
40* Goods sent for processing
50* Goods returned following processing
70 Joint defence or other inter-governmental production programmes (e.g. airbus)
80 Supply of building materials and equipment as part of a general construction and engineering project.
90 Other transactions which do not fit any of the above descriptions. This code should be used for goods sent on hire or operational lease for a period exceeding 2 years.
· Net Mass: the weight of the goods including any immediate packing.
· Supplementary Units: number of items are needed for some commodity codes.
· Country to/from: a 2 digit Alpha code indicating the country the goods were going to or coming from.
Data can be captured by:-
· The department acquiring the goods
· Purchasing – from purchase orders
· Accounts payable from the invoices being processed
10. Returning Imported Goods for Repair
In cases where goods are returned to their supplier/manufacturer outside the EC (e.g., for repair), then Outward Processing Relief (OPR) is required for the re-importation of goods to the UK.
When an item is returned to its supplier, the exporting freight agent must be informed by the department that the item is travelling under temporary export for repairs to be carried out and following repair the item will be returned to the UK. The exporting freight agent should then complete an OPR form on the department's behalf, or give instructions on how an OPR application form should be completed.
After the repair has been carried out and the goods are imported back again into the UK, a fully completed OPR form will act as proof that VAT and import duty were paid on the item's first importation and will therefore ensure that the cost of any VAT and duty is waived on re-importation.
Unless agents are made aware of the item's return, they will assume the export is final, i.e., that the goods will not return to the UK. It is therefore essential that the freight agent is informed from the outset to ensure that the necessary paperwork is completed.
If, after export, the supplier decides to replace the faulty goods instead of repairing them, it should be noted that VAT is due on the full value of all new replacements.
If repaired goods are not returned in one single consignment, then the agent must be informed of this to enable them to inform HMR&C who will note the quantity of goods being imported and the quantity which remains to be imported. (This paperwork must be presented to HMR&C again when the next consignment is imported.)
Any enquiries about exporting goods for repair should be directed to the Purchasing Office.
The ATA Carnet is an international Customs document that is presented to Customs each time goods enter or leave a country. It allows goods to be temporarily imported without payment of Customs charges for up to one year and can cover one or more different types of goods. Staff and research students travelling abroad with University equipment will require a Carnet to cover import and export charges for each country they visit including countries visited "in transit". The Purchasing Office will arrange on your behalf, the completion and authorisation of the carnet application and documents, which they will obtain from the Liverpool Chamber of Commerce. Some countries are not covered by EU or ATA carnets. The Purchasing Office will obtain information on specific countries not covered by these arrangements.
The information required for the carnet includes a full list of all items being carried, together with their individual value, serial numbers and weight. Department must complete the details of the carnet, one for each country.
The carnet should then be returned to Purchasing who will finalise the Carnet details, obtain the necessary signatures, the letter of authority from the Director of Finance and arrange the Bank Guarantee. The Department must arrange to collect the authorised documents and the Bank guarantee which must then be taken to the Chamber of Commerce for the carnet documents to be endorsed.
The Chamber of Commerce charge a fee (currently £117.12inc.vat) for this service. The University also incurs charges on the Bank Guarantee that accompanies carnets. It is therefore essential that the carnet is cancelled once the bearer and the goods have returned to the UK.
Please Note: From receipt of the completed documents from the department the Bank Guarantee can take up to two weeks to arrange. Departments are therefore urged to contact the purchasing office as early as possible when wishing to arrange the issue of a carnet.
PART 1 - to be completed by the importer
[tick boxes þ as appropriate]
I .............................................................................................................( Print full name)
...........................................................................................……………(status in University)
of..........................................................................................…………. (Department)
The University of Liverpool
Liverpool
L69 3BX
which is a research institution whose activities are not carried on for profit declare that the above named is importing the following goods:
.............................................................................................………………………………….(description of goods)
..................................................................................................................................................………………………
..............................................................................……………………………………………………………………
……………………………………………………………………………………………………………………….
Order No. ……………./………………….Purchasing Card Transaction Ref…………………………….
scientific equipment ¨ laboratory equipment ¨
computer equipment ¨ refrigeration equipment ¨
video equipment ¨
parts or accessories of the equipment indicated above ¨
and is paying for this supply with funds provided entirely by a charity or from voluntary contributions.
I also declare that the goods are to be used in
medical research ¨ veterinary research ¨
medical training ¨ veterinary training ¨
medical diagnosis ¨ veterinary diagnosis ¨
medical treatment ¨ veterinary treatment ¨
I have read the guidance in the Customs and Excise VAT Notice 701/6 and apply for zero-rating of the supply under Group 15, items 5 or 6 of the zero-rate Schedule to the VAT Act 1994.
..........................................................................................(signature and date)
PART 2 – for use by the Customs and Excise
Notes overleaf (any steps taken to verify the declared particulars)
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INTRA EC TRADE STATISTICS |
Supplementary Declarations |
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ARRIVALS
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INTRASTAT |
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Trader
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Agent (if appropriate)
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Incoterm |
Definition / Supplier’s Responsibility |
Buyer’s Responsibility/Liability |
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EXW |
“ex works” goods situated at supplier's premises |
The cost of:- § all carriage and insurance of goods in transit from supplier's premises to the University [including cost of loading onto transport vessel] § import duty
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FOB |
"free on board" the vessel which will carry the goods at a named point of export |
The cost of:- § insurance of goods in transit from point of export to the University § carriage from named point of export to University § import duty
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CFR |
"cost and freight" to named port of destination |
The cost of:- § insurance of goods in transit from point of export to the University § carriage of goods from the point of import into the UK to University § import duty
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CIF |
"cost, insurance and freight" |
The cost of:- § carriage of goods from point of import into the UK to the University § import duty
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DDU |
"delivered duty unpaid" |
The cost of:- § import duty (note that this term will be used in addition to another Incoterm, therefore liability will depend on the other term used)
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DDP |
"delivered duty paid" |
This term will be used in addition to another Incoterm, therefore liability will depend on the other term used
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Appendix 4 - Glossary of Terms and Abbreviations
The following list explains the terms and abbreviations used in the guide.
ATA carnet An international customs document for temporary importation and
exportation of goods (excluding means of transport), regulated under the
terms of the ATA or Istanbul Convention.
ATA Convention The international Customs Convention on the use of ATA carnets for
temporary importation/exportation.
C88 (SAD) The UK version of the Single Administrative Document (SAD) for making
import and export declarations.
CPD carnet An international Customs document for temporary importation and
exportation of road motor vehicles regulated under the terms of the ATA or
Istanbul Convention.
CPC Customs Procedure Code. A six-digit code used on Customs declarations
to identify the type of procedure for which the goods are declared and from
which they came.
Customs duty An indirect tax that provides protection for EC industry, charged on imported
goods. This includes ad valorem duty, agricultural charges and other import
charges provided for under CAP. It does not include excise duty or VAT.
EC European Community, Economic Community
IPR Inward Processing Relief. A Customs procedure providing import duty relief
for goods imported into the EC for process and export outside the EC.
LCCI London Chamber of Commerce and Industry, the main ATA carnet issuing
body in the UK.
National Carnet Unit The UK central Customs office responsible for monitoring use of ATA
carnets within the UK.
OPR Outward Processing Relief - A system of duty relief that gives full or partial
relief from import duty when EC goods are exported outside the Community
for process or repair and are subsequently re-imported.
SAD The “Single Administrative Document” used throughout the EC for making
customs declarations. The UK version is Form C88.
Tariff The Integrated Tariff of the United Kingdom.
TI Temporary Importation. A Customs procedure providing import duty relief
for goods imported into the EC provided they are re-exported in the same
state and within a set time limit.
VAT Value Added Tax
USEFUL INFORMATION and CONTACTS
University of Liverpool VAT Number – (GB) 673 5988 75
VAT Deferment Number – 8440477
DC Johnson (David)
Phone: 42158.
Email: d.c.johnson@liverpool.ac.uk
SMP Halliday (Sue)
Phone: 42161
Email: s.halliday@liverpool.ac.uk
Purchasing Office Email: purchg@liverpool.ac.uk
Purchasing Office Website: pcwww.liv.ac.uk/purchasing/
HMR&C Tariff Classification Helpdesk: 01702 366077
HMR&C Website: http://customs.hmrc.gov.uk
