Export Procedure Code 23

May I know if there is any item category restriction using export procedure code 23? like only tools, survey, film and radio equipment, theatrical properties, musical instruments can use? Thank you

Hi,
Please check requested procedure 23: Temporary export for return of goods in the unaltered state guidance on below link:
Requested Procedure 23: Temporary export for return of goods in the unaltered state (Returned Goods Relief)
Thank you

Thanks, so the key for using CPC 23 is returned goods in same state and condition. Is there any requirement like one export one re-import for RGR?

Procedure 23 is a UK export procedure for when you have an intention to reimport the goods into the UK unaltered. When you reimport under returned goods relief you use the procedure 23 export declaration details to prove the goods were previously exported. You can’t import more than was exported but there is no obligation to actually reimport the goods .

Hi Customs
Please refer to “Conditions for Use” and “Restrictions on usage” sections in the guidance as it covers the information in detail:
Requested Procedure 23: Temporary export for return of goods in the unaltered state (Returned Goods Relief)
Thank you.