VFR03300 – UK Purchases by Visiting NATO Forces and Personnel: CAP Goods – HMRC Internal Handbook | Panda Anku

CAP controls

Deliveries from an EU Member State
Deliveries from the UK

Simplified catering

CHIEF Statements

procedural notes

{#CAP}CAP controls

CAP goods shipped to US Forces bases in the UK will be treated as exported to a third country.

{#DeliveriesEU}Deliveries from an EU Member State

If the goods originate from an EU Member State, a T5 or a NATO 302 form must accompany the goods to their final destination here in the UK to enable payment of any refund, if any.

The T5 or NATO 302 together with the proof of delivery should be sent directly to:

National Clearance Hub, Ralli Quays, 3 Stanley Street, Salford, M60 9HL for countersignature and customs clearance. (For further detailed instructions on T5 or NATO 302 clearance procedures please contact the CCTO in Harwich.)

As long as the system for ordering, receiving and disposing of the goods has been captured and tested under system based control procedures and the base control office is able to confirm receipt of the goods, T5s can be canceled upon receipt of the goods at the Base Control Office site if the trader has been authorized by the CCTO to self-discharge from T5. A locally agreed target for actual verification through recording at the base is established, taking into account the risks related to the level of reimbursement and local knowledge.

If a trader has been authorized to self-discharge from T5, no declaration needs to be made to the NCH.

{#DeliveriesUK}Deliveries from the UK

UK traders supplying GAP goods to US bases in the UK are either approved as simplified victuallers or make a CHIEF declaration for export.

{#Simplified}Simplified catering

If the trader is approved under simplified stocking, no CHIEF declaration is required as all movements are recorded in their export register and claims are made using a monthly schedule (C1226A) as well as their formal declaration (C1227A).

In addition, a Notice to Pack is also not required unless the trader receives a refund of more than £15,000 per year.

Merchants must send their monthly schedules (and any packaging communications) as per their approval to:

Authorizations and Returns Team, Peter Bennett House, Lawnswood Business Park, Redvers Close, Leeds, LS16 6RQThe Authorizations and Returns Team will review the C1226A and the C1227A and then record the details on the dealer’s file before submitting the reviewed schedule directly to the Rural Payments forwards agency (RPA) at:

RPA Central Document Control, Lancaster House, Hampshire Court, Newcastle-Upon-Tyne, NE4 7YH {#CHIEF}CHIEF Statements

HMRC National Clearance Hub (NCH) requires a CHIEF record C88 with the correct CPC.

{#Procedural}Procedural Notes

Electronic and C88 (CAP) CIE procedures for the movement of CAP goods and a single CAP refund request per movement.

HMRC NCH requires the following:

  • An electronically filed C88 for goods exported directly using the correct CPC and a T5 or NATO 302 for goods exported via another EU Member State, or
  • An electronically filed C88 with the correct CPC and transport documents for goods to be transhipped and submitted to customs prior to export from the EU, or
  • A paper based C88 (CAP) CIE with the correct CPC and a T5 or NATO 302 and all of the above supporting documents if you are exporting supplies to forces based in another Member State or to US forces here in the UK. (These manual declarations must be entered into CHIEF by Customs staff in order to achieve a clearance. According to Charter standards, Customs enters the data into the CHIEF system within 12 working hours after receiving all the information. The merchant should be aware of this may mean that declarations received late on Friday can only be entered on the following Tuesday)

If no refund request is made, NCH only requires a CHIEF C88 export record with the correct CPC.

Planners and authorized simplifications

In previous difficulties in providing the C88 (CAP) CIE prior to delivery, it was agreed that faxes could be sent by the dealer, with the original to be presented as soon as possible. This fax from the C88 (CAP) CIE can also be used as a declaration of service. This should avoid late filing and the possibility of non-payment of export refunds. The information regarding the minimum 24 hour delivery notice is for guidance only and such periods should be negotiated according to local needs and recorded in the merchant’s customs permit. If a delivery is made to a base and the dealer has not submitted a Delivery Advice or Form C88 (CAP) CIE prior to such delivery, the Form C88 (CAP) CIE will be deemed to have been filed late. (See RPA Bulletin 1 for full merchant consequences of late filing).

Procedure for Paper C88 (CAP) for Deliveries to Bases by Designers and Authorized Dealers

  1. The fax copy C88 (CAP) CIE, which serves as the intention to deliver, must be photocopied upon receipt and both copies must be provided with the date of receipt in box A. This should be received within the locally agreed deadlines stated in the dealer’s approval.
  2. Upon receipt of the original C88 (CAP) CIE, the details should be verified with the fax and stapled along with the photocopy of the receipt.
  3. The back of the original C88 (CAP) CIE should be completed as a Certificate of Disposal after confirming the details with Proof of Delivery.
  4. If the dealer has full approval for simplified stocking, the C88 does not need to be submitted to CHIEF as all claims are made once a month using a C1226A. The fax and all other documents provided should then be sent to:

CAP Warehousing/Victualling, CITEX Authorizations and Returns Team, Peter Bennett House, Lawnswood Business Park, Redvers Close, Leeds, LS16 6RQ1. The Authorization Team will review the Monthly Schedule C1226A when it arrives with copies of all signed and stamped T5s and/or NATO 302s against the Advance Notices of Delivery Intent and then record the details on the dealer’s file and forward the verified Scheduled Claim C1226A and completed C1227A directly to the RPA at the address provided in the Simplified Stockpiling section

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