We have received a letter from HM Revenue & Customs (HMRC) about our Inward Processing Relief authorisation. I think it means that from 1 May 2016 we have to use Customs Procedure Code (CPC) 51-00-F44. However, when I try and make sense of this by reading the regulations it looks to me as if HMRC have quoted the wrong article. Can you please advise?

Q

We have received a letter from HM Revenue & Customs (HMRC) about our Inward Processing Relief authorisation. I think it means that from 1 May 2016 we have to use Customs Procedure Code (CPC) 51-00-F44. However, when I try and make sense of this by reading the regulations it looks to me as if HMRC have quoted the wrong article. Can you please advise?

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