I would appreciate some advice please. We send a flow of rubber compound from our UK site to the USA. This rubber is held on specially designed plastic pallets that were originally designed as single use pallets and paid for by the US company. However, when they arrived in the USA they were considered to be suitable for multiple shipments, so were held there until there was enough to fill a container and then return them to us in the UK for reuse. The pallets were sent out on 44 different shipments (20 per shipment) and as they were specifically designed to do this job and were not suitable for any other purpose, they fell under GIR5 and were classified with the rubber that they carried.
I have considered using Returned Goods Relief (RGR) on the pallets so we do not have to pay duty/VAT when they come back to be refilled. According to the notes for CPC 6123F01 (RGR) it does appear appropriate to use this CPC — note 4(b) states: “EU-owned pallets should be cleared from the inventory using CPC 0000061.” Technically, these are owned by the US company, so could RGR be used? There is a Customs Notice 236 that states: "Re-imported pallets and containers — please follow and copy the statement in Volume 3 Appendix C9 in the UK Tariff under PAL 05."
This states: "I declare that the pallets or containers being entered by (the consignor name and date) are re-imported/used to import the goods specified on this entry from (foreign consignor’s name) on … were previously in free circulation in the EU — are owned by the importer — being returned within 3 years of the original export — being returned to the importers who or on whose behalf they were previously exported for import free of duty — being returned to the importers who originally declared the goods to export for import free of VAT. That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded. I request that the pallets or containers are admitted free of duty/VAT dependant on who originally exported the goods. (See Notice 236, www.hmrc.gov.uk, for differing eligibility requirements regarding eligibility for VAT and duty relief) PAL12."
This seems to contradict the information given in the CPC. I have a feeling that I need to look at Temporary Admission (TA) procedures now, but would like some clarity on this. Furthermore, as the pallets were exported, no PAL statements were made (as the pallets were not initially planned to be returned), so I am guessing that we cannot claim RGR on the return of these anyway? (I do not want to use TA as this would limit the use of these pallets in the UK.)