Re-Importation Customs Declaration
- The regime code for re-importation in iCMS is IM6.
- Re-importations are categorized as follows:
- Re-importation after temporary export for renovation where a repair charge has been raised- The CPC code is 6113610.
- Re-importation after temporary export for renovation where repair charge has not been raised- The CPC code is 6113620.
- Re-importation after temporary export where goods have not changed their character or tariff classification e.g., exhibition – The CPC code is 6213620.
- Re-importation of rejected/returned exports – The CPC code is 6313621.
- To create an IM6 CD, an IDF is not a pre-requisite document. It is the documents that were used for exportation of the goods being re-imported which are required.
- The step-by-step process for creating and registering an IM6 is described below:
- Log into iCMS using your user ID and password.
- Select “Clearance” icon on the home page.
- Select Capture tab on the left side of the window.
- Fill in all mandatory fields (preceding transaction is road manifest for export; preceding document is export CD) and SAVE.
- Click on “Assess” icon.
- Click on “Register” icon; confirm registration of document.
- Print e-slip by clicking declaration e-slip icon; make payment of due taxes.
- The step-by-step process for creating and registering an IM6 is described below:
Learning Activities
Log into the iCMS and undertake the following tasks.
Required:
- Create and register an IM6 CD on iCMS.
- Create and register an IM5 CD on iCMS.
Assignment
- Discuss the scope of IM5 and IM6 in customs declaration.
- Under what circumstances should you undertake the following:
- Temporary importation
- Temporary re-importation.