Thank you for taking the time to respond to this short survey. If we receive enough responses, the information provided will enable us to approach HMRC regarding the new limits on Customs Special Procedures to discuss ways to improve this for the HE sector.

* 1. Your name:

* 2. Your HEI:

* 3. Do you know how many imports (on average) the University has annually under Customs Special Procedures to relief import VAT (Inward Processing Relief, end user relief etc)?

* 4. If yes, how many import entries do you make under Customs Special Procedures annually, and what is the approximate annual value?

* 5. How many C18 Demand Notices related to imports under duty reliefs have you received over the last two years?

* 6. Are you concerned that in the next 12 months you may breach the HMRC imposed limit of 3 x Inward Processing Relief entries brought in under the Union Customs Code on 1 May 2016?

* 7. Have you put in place, or are you planning to put in place, any contingency procedures to deal with any breach of the limit?

* 8. If yes, what contingency procedures have you put in place and/or planned?

* 9. Do you think that imports under Inward Processing Relief / other duty reliefs will increase on exit from the EU? 

* 10. Are you planning to put in place any processes to deal with the increase?

* 11. If yes, what processes are you planning to use to deal with the increase?

* 12. Would your university/HEI benefit if we are able to obtain a ruling from HMRC that exempts the HE sector has from any imposed limit on the number of entries under import duty reliefs?

* 13. If yes, please provide a brief summary of the benefits to your university/HEI

Thank you for your responses.

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