Customs Brokerage - Common Agricultural Policy

COMMON AGRICULTURAL POLICY (CAP) EXPORTS

CAP goods may be exported from the UK to special destinations within the European Community (those territories that are part of the customs territory of the Community but not part of the fiscal territory); to non-Community countries, sometimes called "third countries".

The following procedures also apply to goods shipped as stores and to certain deliveries which are treated as equivalent to export for CAP purposes.

Your goods must be declared under one of the CAP export procedures where either:

  • a levy or other CAP charge applies; or
  • a CAP export licence is required.

If a proper declaration is not made, the export will not be allowed.

You must also provide a security for any CAP charges you are liable to pay, even if the goods attract refunds which exceed the charges. If you do not give this security, the export of your goods will be prohibited.

Export of CAP goods from the Community may be subject to:

  • an export levy or an export refund;
  • a mandatory CAP export licence; and
  • other CAP payments or charges.

In the following circumstances, CAP goods may be treated as having been exported from the Community:

  • deliveries within the Community to certain armed forces and international organisations;
  • deliveries of victualling stores to ships and aircraft; and
  • deliveries of supplies to victualling warehouses.

With some special exceptions the EC is treated as one territory for the purpose of CAP charges.

Goods which are subject to an export levy or charge must be declared under one of the CAP export procedures, and security for the levy must be provided. Export levies apply to:

  • consignments from the Community;
  • deliveries regarded as equivalent to such exports;

but not to:

  • goods not of Community origin and not in free circulation;
  • goods for which an export refund has been fixed in advance;
  • goods already taken into Customs control under the pre-financing arrangements;
  • reasonable quantities of goods shipped as stores on board sea-going vessels entitled to duty-free stores or aircraft serving on international routes; or
  • goods destined for the armed forces of a member state which are stationed outside the geographical territory of the Community; and
  • non-commercial consignments and personal luggage.

If goods liable to an export levy (on export from the Community) are consigned to a member State within the Community, a T5 will need to travel with the goods, to confirm arrival in the other member State.


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Export refunds

You may be entitled to an export refund for CAP goods exported to non-Community countries and also for goods which are:

  • shipped as stores on sea-going vessels entitled to duty-free stores or on aircraft serving on international routes (including intra-Community routes);
  • supplied to drilling or extraction platforms (or work points providing support services for such platforms) situated within the EC designated area of the European continental shelf, or within the non-EC area of the European continental shelf, so long as the destination is beyond a 3-mile zone starting from the base line used to determine the width of a member State's territorial sea; See Art.42 3665/87;
  • delivered to a pre-finance warehouse;
  • delivered to a victualling warehouse;
  • sent to armed forces stationed in the territory of a Member State but not coming under its flag; or
  • delivered to international organisations established in the Community.

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