SPE13200 - Discharge of IP - methods of disposal: export refunds, IP and processed cheese (NI ONLY)

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Common Agricultural Policy export procedures

An export refund is a payment to exporters to cover the difference between prices in the EU and those on the world market. If export refunds are claimed, IP cannot be claimed (and vice versa). If processed products incorporate free circulation goods on which export refunds could be claimed, a refund on that proportion of the goods may be claimed from the RPA.

Processed cheese

Export refunds may be claimed on the ingredients used to process cheese under CN code 0406 30 provided at least one of the ingredients was imported under IP. Refunds by the Rural Payments Agency (RPA) will only be paid on ingredients not entered to IP.

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979