Exports: customs procedure codes

Status of goods

T2 – goods in free circulation and not subject to any other regime controls.

Specific fields in the declaration, notes on completion

Guidance on export procedures and requirements for these and other boxes on the declaration.

Box 1 – first sub division enter either:

‘CO’ for export to an EU Special Territory
‘EX’ for export outside the UK and EU
‘EU’ for export to an European Free Trade Agreement (EFTA) country

In the second sub division enter:

‘D’ for a full declaration
‘Y’ for a Simplified Declaration Procedures (SDP) supplementary declaration
‘Z’ for a Customs Supervised Exit (CSE) supplementary declaration

Box 8 – consignee: the full name and address of the person to whom the goods should be delivered.

Box 14 – enter the code for representation:

1 – self representation
2 – direct representation
3 – indirect representation

Box 17 – enter the code for the non-EU country of ultimate destination.

Except for EU Special Territories or areas not under the control of the government of the Republic of Cyprus, this should not be an EU country.

Box 29 – office of exit. Where export will be made through an EU country (indirect export) the office of exit in that EU country must be declared as the movement is needed to be controlled by the EU Export Control System (ECS).

If goods are being exported through an EU country under a Single Transport Contract (STC) do not complete box 29 (in these cases an Additional Information (AI) statement in box 44 must completed).

Box 31 – description of goods – for each item declared enter a clear description of the goods. Include package marks, number and kind and any container numbers where relevant.

Box 33 – the commodity code to 8 digits of the goods being declared for export (see the UK Trade Tariff), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 40 – previous document.

Find a list of types of documents and codes to be declared.

Except for supplementary declarations identify the relevant commercial document and Traders own reference that provides an audit link to the consignment. For example to identify a packing list enter:

‘Z’ (for previous document)
followed by code ‘271’ (for packing list)
followed by the packing list reference, for example 1234

These components would be entered as ‘Z-271-1234’.

For supplementary declarations in respect of goods previously exported under SDP or CSE using CPCs 10 00 011 and 10 00 014 enter:

‘Y-CLE’ for the initial SDP, CSE declaration
followed by – date of entry – EPU no – entry no

The ‘date of entry’ in records should be in the format ‘yyyymmdd’, the ‘EPU no’ and ‘entry no’ are from the pre-shipment advice (PSA), and the components are separated by a dash (–). For example – Y–CLE–20120701–120–A12345E.

Box 44 additional Information

For:

export under a STC enter AI statement ‘STC99’ (see additional information codes for harmonised declarations)
Merchandise in Baggage enter AI Code ‘MIB01’, see notes

If goods specified on the entry are being exported using Temporary Admission (TA) non-EU packing’s, pallets, containers, enter one of the following AI codes as appropriate (see additional information codes for harmonised declarations):

‘PAL 06’ (for non-EU packing’s – see Notice 200)
‘PAL 07’ (for non-EU pallets – see Notice 306)
‘PAL08’ (for non-EU containers – see Notice 306)

Enter a Unique Consignment reference number (UCR), see notes.

For A TR movement enter document code N018 (for details to be declared see document, certificate and authorisation codes for harmonised declarations).

Box 46 – statistical value – the value declared should be the cost of the goods to the purchaser or, if not sold, the cost to a prospective purchaser.

Additional documents needed

Any documents, licences or certificates needed for goods being exported must be identified in box 44 using the appropriate:

licence, certificate codes indicated in document, certificate and authorisation codes for harmonised declarations
document status code indicated in document types, codes and associated classes for box 40

Security needed

–

Additional information

–

Pre-entry action

Goods must be presented to customs at the office of export or other designated place. EU safety and security legislation sets minimum time limits for goods to be presented to customs for:

‘deep sea’ containerised cargo, at the latest 24 hours before the goods are loaded
‘short sea’ containerised cargo, at the latest 2 hours before leaving the port
air traffic, at the latest 30 minutes before departure from an airport
rail and inland waters traffic, at the latest 2 hours before departure
road traffic, at the latest 1 hour before departure

Post clearance action

–

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.

If evidence of export is not obtained within the specified time limit then the supply must not be zero-rated.

For full details on VAT time limits for exports and zero rating see Notice 703.

Notes

Goods imported into the UK and EU are in free circulation in the UK and EU if all import formalities have been completed and all duties, levies or equivalent charges have been paid and not refunded. Goods originating in the EU are also in free circulation.

For goods not declared electronically under the National Export System (NES) SAD copies 2 and 3, and where needed CT documents, must be lodged with the National Clearance Hub (NCH) where Customs Input Entry (CIE) facilities exist for the submission of export entries to Customs Handling of Import and Export Freight (CHIEF).

The export declaration and CT documents will not be accepted until the goods have been presented to customs.

Merchandise in Baggage are commercial or business goods you take with you in your accompanied baggage or in your private vehicle, that are over £900 and less than 1,000kg.

You should:

arrive well before your scheduled departure time
present the goods to the export officer at the airport, port of departure together with a copy of the completed customs export declaration which should include the Movement Reference Number (MRN) allocated by CHIEF

If an officer is not in attendance you must use the red phone at the export point to speak to an officer and follow the instructions given.

Unique consignment reference number (UCR)

There are 2 main types:

declaration unique consignment reference (DUCR)
master UCR (MUCR)

Every CHIEF declaration will have a DUCR whilst MUCRs are used either to identify a consignment to a means of transport (air) or to group together co-loaded consignments (maritime). The DUCR consists of up to 35 (alpha, numeric) characters and is split into 4 parts:

part 1 – the year in which the UCR was allocated, (2008 would equal 8)
part 2 – the country code for the country in which the UCR was allocated, (Great Britain (England, Scotland and Wales) would be GB)
part 3 – the identity of the authorised trader (trader’s EORI number) followed by a hyphen ‘-’
part 4 – a series of characters that are unique to the trader (providing an audit trail through their commercial accounting system)

If a manual declaration is made for input by HMRC (National Clearance Hub in Salford) and a UCR is not supplied CHIEF will get a UCR based upon the entry reference (EPU-Entry- Number-Entry Date).

For further information see UK Trade Tariff: exports.

For general customs (including NES) enquiries contact imports and exports: general enquiries.

2.2 10 00 002

Goods covered

Excise goods already released to consumption in the UK (excise duty paid) exported to non-EU countries and subject to a claim for drawback of excise duty.

Notice

Notice 207.

Status of the goods

Box 1 – enter code EX followed by A or D.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

–

Security needed

–

Additional information

–

Pre-export action

You must give written notice of intention to claim drawback to arrive at the Glasgow Drawback Processing Centre at least 2 complete working days before packaging for export (there is an exception – hydrocarbon oil shipped as stores, see the ‘Notes’ section).

Post export action

CHIEF S8 report with either a departed status of 60 for a direct export or a departed status of 62 for an indirect export will be needed to accompany the drawback claim form as evidence to support the claim.

A certified Import and export: certificate of posting of goods (C&E132) if the export is by post.

VAT

–

Notes

For hydrocarbon oils shipped as stores, drawback claimants who decide for examination at their premises are to submit form HO66 to the local advice centre at least 2 days prior to dispatch of the oil to the ship.

Claimants for hydrocarbon oil shipped as stores and who operate the ‘netting’ scheme part 12 of Notice 179 are to enter ‘Drawback Scheduler’ in box 44 on the SAD.

Drawback schedulers are not needed to present a control copy 1 of the SAD to customs at the port.

2.3 10 00 004

Goods covered

Imported tobacco products in a sound condition, returned by the UK importer to the overseas supplier on credit for repayment of the Tobacco Products Duty.

Notice

Status of the goods

Box 1 – enter code ‘EX’ followed by ‘A’ or ‘D’.

Specific fields in the declaration, notes on completion

Box 31 – warehouse stock record reference numbers should be entered.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

–

Security needed

–

Additional information

–

Pre-export action

Notice of intention to pack these products for export must be given. SAD copy 3 (or photocopy) is to be lodged with the Client Relation Manager’s team for the exporter at least 24 hours before packing is due to start.

This document serves as a ‘Notice to Pack’. In addition the exporter is to complete an Excise Control (EC) Document (form EX 49) and attach it to the SAD copy 3 (or photocopy).

Post export action

Copy 3 of the SAD (C88) certifying the export at the office of exit from the UK and EU will be needed as evidence to support the claim.

VAT

–

Notes

Credit or repayment of Tobacco Products Duty borne by imported tobacco products which are returned to the overseas supplier is subject to the detailed conditions set out in section 6B of Notice 476.

2.4 10 00 007

Goods covered

For use by express industry NES approved Memorandum of Understanding (MOU) operators only.

Supplementary declaration by authorised NES MOU operators for goods:

less than £873 in value
less than 1,000kg
not dutiable or restricted

that were exported under the NES MOU procedure, where the pre-shipment advice was made under:

CSE using CPC 10 00 077
SDP using CPC 10 00 067

This CPC must not be used for:

bulking of multi consignments shipped to multi consignees
re-exporting non-UK and non-EU goods on which import charges have not been paid

Notice

MOU arrangements need the express or fast parcel operator to fulfil specific roles and conditions set out by HMRC.

Express or fast parcel operators who are approved CSE or SDP operators and can fulfil the requirements set out in the MOU can apply by phoning the Express Industry Team on Telephone: 03000 532 318 for further information and advice.

Status of goods

T2 – goods in free circulation and not subject to any other regime controls.

Specific fields in the declaration, notes on completion

Full details can be found in the data requirements provided to NES MOU approved traders.

Additional documents needed

–

Security needed

–

Additional information

–

Pre-export action

See relevant pre-shipment CPC CSE 10 00 077 or SDP 10 00 067.

Post clearance action

An electronic aggregate supplementary declaration must be submitted using one of the available methods within 14 days of the date of departure of the export means of transport.

The CPC must be 10 00 007.

VAT

Documentary evidence of export is needed to support VAT zero rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.

If evidence of export is not obtained within the specified period then the supply must not be zero-rated. For full details on VAT time limits for exports and zero rating see Notice 703.

Notes

–

2.5 10 00 008

Goods covered

For use by express industry NES approved MOU operators only.

Supplementary declaration by authorised NES MOU operators for goods:

classified as non-statistical (see Notice 275)
not dutiable or restricted

that were exported under the NES MOU procedure, where the pre-shipment clearance request or advice was made under:

CSE using CPC 10 00 078
SDP using CPC 10 00 068

This CPC must not be used for bulking of multi consignments shipped to multi consignees under standard NES.

Notice

MOU arrangements need the express or fast parcel operator to fulfil specific roles and conditions set out by HMRC.

Express or fast parcel operators who are approved CSE or SDP operators and can fulfil the requirements set out in the MOU can apply by phoning the Express Industry Team on Telephone: 03000 532 318 for further information and advice.

Status of goods

T2 – goods in free circulation and not subject to any other regime controls.

Specific fields in the declaration, notes on completion

Full details can be found in the data requirements provided to NES MOU approved traders.

Additional documents needed

–

Security needed

–

Additional information

–

Pre-export action

See relevant pre-shipment CPC CSE 10 00 078 or SDP 10 00 068.

Post clearance action

An electronic aggregate supplementary declaration must be submitted using one of the available methods within 14 days of the date of departure of the export means of transport. The CPC must be 10 00 008.

VAT

Documentary evidence of export is needed to support VAT zero rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments. If evidence of export is not obtained within the specified period then the supply must not be zero-rated.

For full details on VAT time limits for exports and zero rating see Notice 703.

Notes

–

2.6 10 00 011

Goods covered

Pre-shipment declaration for free circulation goods being exported outside the UK and EU under NES SDP by or on behalf of an NES approved SDP operator.

This CPC must not be used for:

goods subject to a CAP refund or CAP export licensing
excise goods in excise duty suspension
non-UK and non-EU goods on which import charges have not been paid
goods subject to any other SDP CPC or regime controls

Notice

Status of goods

T2 – Goods in free circulation and not subject to any other regime controls.

Specific fields in the declaration, notes on completion

Additional information and completion notes for boxes on the declaration are given in UK Trade Tariff: exports.

Box 1 – first sub division enter:

‘CO’ for export to an EU Special Territory (see community and common transit outwards)
‘EX’ for export outside the UK and EU
‘EU’ for export to an EFTA country

Second sub division enter: code ‘F’ (pre-shipment advice (PSA) goods not arrived).

Box 14 – enter the code for representation:

1 – self representation
2 – direct representation
3 – indirect representation

Box 17 – enter the code for the non-EU country of ultimate destination – except for EU Special Territories or areas not under the control of the government of the Republic of Cyprus, this should not be a UK or EU country.

Box 29 – the intended office of exit must be declared when the export is through an EU member state (indirect export) and the movement is needed to be controlled by the EU ECS.

If goods are being exported through an EU country under a STC do not complete box 29 (in these cases an AI statement in box 44 must be made).

Box 44 – enter a UCR number, see CPC 10 00 001 note 11.4.

For export under a Single Transport Contract enter AI statement ‘STC99’ (see additional information codes for harmonised declarations).

Additional documents needed

–

Security needed

–

Additional information

–

Pre-export action

Goods to be presented to customs at the frontier office of export, inland clearance depot or other designated export place. EU safety and security legislation sets minimum time limits for goods to be presented to customs:

for ‘deep sea’ containerised cargo, at the latest 24 hours before the goods are loaded
for ‘short sea’ containerised cargo, at the latest 2 hours before leaving the port
for air traffic, at the latest 30 minutes before departure from an airport
for rail and inland waters traffic, at the latest 2 hours before departure
for road traffic, at the latest 1 hour before departure

Post clearance action

A supplementary declaration using CPC 10 00 001 must be made within 14 days of the ‘goods departed message’.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The UK supplier must therefore ensure that they obtain and keep official or commercial evidence for all consignments.

If evidence of export is not obtained within the specified time limit then the supply must not be zero-rated. For full details on VAT time limits for exports and zero rating see Notice 703. Lack of official evidence may affect ability to zero rate goods.

Notes

Goods imported into the UK and EU are in free circulation in the UK and EU if all import formalities have been completed and all duties, levies or equivalent charges have been paid and not refunded. Goods originating in the EU are also in free circulation.

Declarations must be submitted electronically using one of the transmission routes available to CHIEF within the specified timescale:

Community Systems Provider (CSP) – indirect link to CHIEF through a CSP using your own software or that provided by an independent software company
NES email – through the internet, in the form of an email attachment – you’ll need to buy commercial messaging software which translates the declarations sent to and the messages received from CHIEF
NESWEB – through the internet and the Government Gateway, using the NESWEB facility – an export declaration web form has been set up by HMRC which can be used to submit information to CHIEF direct
NES XML – through the internet and the Government Gateway, using the NES XML facility – you’ll need to purchase commercial messaging software to translate the messages sent to and from CHIEF – in addition, a Government Gateway digital certificate is needed for the CHIEF XML route

For general customs (including NES) enquiries contact imports and exports: general enquiries.

2.7 10 00 012

Goods covered

Goods under certain commodity codes indicated in the Tariff exported for military use abroad.

Notice

2 to 11: The same requirements as for CPC 10 00 001 apply.

Status of goods

–

Specific fields on the declaration

–

Additional documents

–

Security needed

–

Additional information

–

Pre-export action

–

Post-export action

–

VAT

–

Notes

–

2.8 10 00 013

Goods covered

Goods which are free of duty and VAT, are owned by a visiting force or its personnel, and have been obtained or imported under visiting forces relief.

Notice

–

Status of goods

T1.

Specific fields on the declaration, completion

Notes box 8 must show the allocated TURN. The CPC (box 37) must be 10 00 013 box 54 must be signed by an authorised signatory.

In addition only the following fields need to be completed: 2, 14, 17 and 31.

Additional documents

–

Security needed

–

Additional information

–

Pre-export action

–

Post-export action

–

VAT

–

Notes

Use of the CPC constitutes a declaration that the goods are the property of a visiting force or its personnel and have been held in the UK under visiting forces relief.

Goods imported under other regimes are not proper to this CPC.

2.9 10 00 014

Goods covered

Pre-shipment declaration for free circulation goods being exported outside the UK and EU under NES CSE by or on behalf of an approved NES CSE Operator.

This CPC must not be used for:

goods subject to a CAP refund or CAP export licensing
excise goods in excise duty suspension:
- non-UK or non-EU goods on which import charges have not been paid
- goods subject to any other CSE CPC
- goods subject to any other regime controls
- full declarations being made from an CSE location

Notice

Status of goods

T2 – goods in free circulation and not subject to any other regime controls.

Specific fields in the declaration, notes on completion

Additional information and completion notes for other boxes on the declaration are given in UK Trade Tariff: exports.

Box 1 – first sub division: enter:

‘CO’ for export to an EU Special Territory (see community and common transit outwards)
‘EX’ for export outside the UK and EU
‘EU’ for export to an EFTA country

Second sub division: enter code ‘F’ (pre-shipment advice (PSA) goods not arrived).

Box 14 – enter the code for representation:

1 – self representation
2 – direct representation
3 – indirect representation

Box 17 – enter the code for the non-EU country of ultimate destination, see country and currency codes.

Box 29 – the intended office of exit must be declared when the export is through an EU member state (indirect export) and the movement is needed to be controlled by the EU ECS.

If goods are being exported through an EU country under a STC do not complete box 29 (in these cases an AI statement in box 44 must be made).

Box 33 – the commodity code to 8 digits of the goods being declared for export (see the UK Trade Tariff), further information about classifying goods is available in Notice 600 – classifying your imports or exports).

Box 44 – enter a UCR number, see CPC 10 00 001 note 1 For export under a Single Transport Contract complete AI statement ‘STC99’ (see additional information codes for harmonised declarations).

Additional documents needed

–

Security needed

–

Additional information

–

Pre-export action

Goods to be presented to customs at the approved CSE location.

Post clearance action

A supplementary declaration should be made using CPC 10 00 001 within 14 days of the ‘goods departed message’.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.

If evidence of export is not obtained within the specified time limit then the supply must not be zero-rated. For full details on VAT time limits for exports and zero rating see Notice 703.

Notes

Goods imported into the UK and EU are in free circulation in the UK and EU if all import formalities have been completed and all duties, levies or equivalent charges have been paid and not refunded. Goods originating in the EU are also in free circulation.

Declarations must be submitted electronically using one of the transmission routes available to CHIEF within the specified timescale:

CSP – indirect link to CHIEF through a CSP using your own software or that provided by an independent software company
NES email – through the internet, in the form of an email attachment – you’ll need to purchase commercial messaging software which translates the declarations sent to and the messages received from CHIEF
NESWEB – through the internet and the Government Gateway, using the NESWEB facility – an export declaration web form has been set up by HMRC which can be used to submit information to CHIEF direct
NES XML – through the internet and the Government Gateway, using the NES XML facility – you’ll need to purchase commercial messaging software to translate the messages sent to and from CHIEF – in addition, a Government Gateway Digital Certificate is needed for the CHIEF XML route

For general customs (including NES) enquiries contact imports and exports: general enquiries.

2.10 10 00 018

Goods covered

All goods exported under the EU’s preferential trade arrangements which are covered by proofs of preferential origin (EUR1/EUR-MED Movement certificates, Invoice Declarations or Origin Declarations (issued under the EU-Korea Trade Agreement)).

Notice

Notice 827.

Notice 828.

Notice 832.

Specific fields in the declaration, notes on completion

10 00 018 must be inserted in box 37 of the export declaration.

Additional documents needed

Exporters need to provide their customers with proof of the preferential origin of their goods (ie an EUR1 or EUR-MED Movement certificate or where provided for, a declaration on an invoice or other commercial document).

Security needed

–

Additional information

–

VAT

–

Post clearance action

–

Notes

Under SAD harmonisation, new document codes have been introduced which must be input to CHIEF when this CPC is used.

There are 4 possible alternatives. These are:

9001 (Invoice Declarations)
N954 (EUR 1)
U045 (EUR-MED Certificates)
U048 (EUR-MED invoice declarations)

Check document status codes for harmonised declarations and document, certificate and authorisation codes for harmonised declarations for the appropriate status codes for use with these document codes.

2.11 10 00 027

Goods covered

All CAP goods exported for which a mandatory licence is needed to be presented prior to export, but export refund is not being claimed.

This will normally apply where there is a zero rate of refund in place. However, it can also apply where the exporter chooses not to claim refund even though a positive rate is in force.

Where a mandatory licence is needed, but refund is being claimed (or a charge is due), CPCs 10 00 E51 (Annex 1) or 10 00 E61 (non Annex 1) should be used instead.

Notice

Refer to additional information codes for harmonised declarations, document status codes for harmonised declarations and document certificate and authorisation codes for harmonised declarations.

Status of goods

Form T1 is needed when goods are being exported to or through an EFTA country (for T5 requirements, see the ‘Additional information’ section).

A T1 may also be needed if goods are shipped on a non-regular vessel which calls at a port in the UK or EU.

Specific fields in the declaration, notes on completion

Box 2 – ‘Consignor/Exporter’ must be entered.

Box 18 – ‘Identity of means of transport at departure’ must be entered.

Box 21 – ‘Nationality of active means of transport crossing the border’ must be entered.

Box 29 – the office of exit must be completed in line with the notes in UK Trade Tariff: exports.

Box 34a – ‘Country of origin code’ – the code for the original country of origin of the goods must be entered.

Box 37 – Customs procedure code 10 00 027 must be entered.

Box 47e – Enter method of payment = L.

All refunds fields must be completed, even though a refund is not claimable or being claimed (see UK Trade Tariff: Common Agricultural Policy (charges and refunds)).

Additional documents needed

CAP licence (may be paper version especially if issued by Paying Agencies in EU member states).

Licence for food aid consignments.

National, community transit documentation as needed.

Security needed

The Rural Payments Agency (RPA) will notify you when licence securities are needed and these should be lodged with them before completion of the declaration and for securities for export charges if implemented.

Additional information

There are specific arrangements for goods from intervention and for food aid consignments. You may have to provide additional information and, or security; and, or documentation to the RPA.

VAT

–

Pre-entry action

Full NES declaration to be made at time of export, using pre-entry or CSE format, as appropriate, SDP cannot be used. Prior notification must be made at least 24 hours before export, unless another period has been agreed with customs at the point of loading. Licence to be submitted where needed. Ensure location is suitable for CAP export.

Contact customs if in doubt.

Post clearance action

–

Notes

Under SAD harmonisation new additional information codes, document codes and status codes have been introduced which must be input to CHIEF form T1 enter N821, form T5 enter N823.

2.12 10 00 028

Goods covered

Free circulation goods being exported outside the UK and EU as part of a groupage consignment where the total value of the shipment does not exceed £6,000. Goods must be consigned from one exporter to one consignee only.

There is no restriction on the number of consignments that can make up the shipment but the total £6,000 value limit should not be exceeded.

Consignments ‘bulked’ under this export CPC must not be:

subject to a CAP refund or CAP export licensing requirements
goods that are not in free circulation
subject to any export licensing requirements, prohibition or restriction
goods under SDP

Notice

Status of the goods

T2 – goods in free circulation and not subject to any other regime controls.

Specific fields in the declaration, notes on completion

Box 1 – first sub division:

‘CO’ for export to an EU Special Territory (see community and common transit outwards)
‘EX’ for export outside the UK and EU
‘EU’ for export to an EFTA country

Second sub division: enter code ‘D’.

Box 2 – consignor, exporter must be shown.

Box 8 – consignor, importer must be shown.

Box 14 – enter the code for representation:

1 – self representation
2 – direct representation
3 – indirect representation

Box 17 – enter the code for the non-UK, non-EU, country of ultimate destination, see country and currency codes.

Box 29 – where export will be made through the EU country (indirect export) the office of exit in that EU country must be declared as the movement is needed to be controlled by the EU ECS.

If goods are being exported through an EU country under a STC do not complete box 29 (in these cases an AI statement in box 44 must made).

Box 33 – commodity code shown must indicate the commodity code of the highest valued part of the shipment (see the UK Trade Tariff), further information about classifying goods is available in Notice 600 – classifying your imports or exports).

Box 40 – identify the relevant commercial document and traders own ref that provides an audit link to the consignment. For example a MUCR that provides an audit link to the consignment. To identify a MUCR enter:

‘Z’ (for previous document)
followed by code ‘ZZZ’ (for other)
followed by the MUCR reference

these components would be entered as ‘Z-ZZZ-**’

Box 37 – CPC 10 00 028 must be used.

Box 44 – for export under a Single Transport Contract enter AI statement ‘STC99’ (see additional information codes for harmonised declarations).

Box 46 – statistical value must not exceed £6,000.

Additional documents needed

No additional documents are needed however, operators using this CPC must retain records to account for the value and nature of goods being exported.

Security needed

–

Additional information

Where an appointed freight agent is declaring goods using this CPC on behalf of an unregistered trader, the level of representation must be indirect. Failure to comply with the £6,000 limit may result in use this CPC being withdrawn by the agent/operator concerned.

VAT

Operators must retain records to account for the exported ‘bulked’ goods.

Pre-entry action

A full NES declaration must be made at the time of export. A full CSE entry must be made if goods are declared at an HMRC approved inland premises.

Post clearance action

Operators’ records must account for the actual nature of the goods supplied and the values.

Notes

Goods imported into the UK and EU are in free circulation in the UK and EU if all import formalities have been completed and all duties, levies or equivalent charges have been paid and not refunded. Goods originating in the EU are also in free circulation.

Declarations must be submitted electronically using one of the transmission routes available to CHIEF within the specified timescale:

CSP – indirect link to CHIEF through a CSP using your own software or that provided by an independent software company
NES email – through the internet, in the form of an email attachment – you’ll need to purchase commercial messaging software which translates the declarations sent to and the messages received from CHIEF
NESWEB – through the internet and the Government Gateway, using the NESWEB facility – an export declaration web form has been set up by HMRC which can be used to submit information to CHIEF direct
NES XML – through the internet and the Government Gateway, using the NES XML facility – you’ll need to purchase commercial messaging software to translate the messages sent to and from CHIEF – in addition, a Government Gateway Digital Certificate is needed for the CHIEF XML route

For general customs (including NES) enquiries contact imports and exports: general enquiries.

2.13 10 00 029

Goods covered

Any excise goods entered under SDP and presented for export at the frontier.

Notice

Notice 179.

Status of the goods

Box 1 – enter code ‘EX’ followed by A or D.

Specific fields in the declaration, notes on completion

Box 31 – warehouse stock record reference numbers should be entered.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

For goods moving in excise duty suspension the following documents are needed:

direct exports – form W8 (from the approved warehouse to the port of exportation in the UK)
indirect exports – an Administrative Accompanying Document (AAD) (from the approved warehouse to the place of exit from the EU)

Security needed

For both direct and indirect exports, financial security is mandatory of both the AAD and W8.

Additional information

–

Pre-export action

–

Post export action

Both the W8 and AAD must be discharged at the place of exit from the EU.

Copy 3 (endorsed) must be returned to the warehouse of dispatch to discharge the movement.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.

If evidence of export is not obtained within the specified period then the supply must not be zero-rated. For full details on VAT time limits for exports and zero rating see Notice 703.

Notes

–

2.14 10 00 030

Goods covered

Any excise goods already released to consumption in the UK (excise duty paid) entered for export under Customs Supervised Procedure.

Notice

Notice 179.

Status of the goods

Box 1 – enter code EX followed by A or D.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

–

Security needed

–

Additional information

This CPC cannot be used for excise goods in duty suspension (under the cover of an AAD/electronic administrative document (eAD) or W8/e-W8 or commercial equivalent documents) or for goods where drawback of the UK excise duty is claimed.

Pre-export action

–

Post export action

–

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.

If evidence of export is not obtained within the specified period then the supply must not be zero-rated. For full details on VAT time limits for exports and zero rating see Notice 703.

Notes

–

2.15 10 00 041

Goods covered

C21 customs clearance request for goods recorded on a port or airport inventory system that are not specified or covered by another CPC and:

do not need formal C88 customs export declaration as they are declared under their own paper customs form
do not need a customs declaration – for example free circulation goods being sent through a third country to an EU country, where the goods remain loaded on board the vessel or aircraft during the call at the port or airport outside the UK and EU (if the goods will be unloaded to another vessel or aircraft in the third country, an exit summary declaration using CPC 10 00 046 should be made)
a customs declaration for example because they are intra EU movements of Inward Processing (IP) goods being transferred from an IP Authorisation holder (in the UK) to another IP Authorisation holder (in an EU member state (OMS))

For similar SAD transfers for other CPEI procedures such as temporary admission (TA UK) to TA (OMS).

Notice

–

Status of goods

–

Specific fields on the declaration

Box 1 – first sub division: EX or EU as appropriate. Second sub division: enter code ‘K’.

Box 30 – goods location code:

part 1 – enter GB
part 2 – enter the relevant goods location code for where the goods are available for examination
part 3 – only to be completed at locations where computerised inventory systems are based on the use of transit shed identity codes – see CCS-UK transit shed codes

Box 40 – previous document, enter the document class code and type (see document types, codes and associated classes for box 40) followed by the document reference against which the goods have been formally declared.

For example for goods on an ATA carnet you would enter ‘Z-955-’ (followed by the ATA carnet number).

Box 44 – additional Information, enter:

the appropriate AI code (see additional information codes for harmonised declarations)
document status code (see document status codes for harmonised declarations) and document, certificate code (see document, certificate and authorisation codes for harmonised declarations)

Additional documents

The relevant formal customs declaration form (excluding C88), if appropriate.

Security needed

–

Additional information

Goods must be declared electronically using CHIEF format insert export clearance request (IECR), so that the consignment can be processed and released under NES.

Pre-export action

–

Post-export action

–

VAT

–

Notes

For general customs (including NES) enquiries contact imports and exports: general enquiries.

2.16 10 00 042

Goods covered

C21 Customs clearance request for non-EU goods travelling en route through the UK or non-EU goods removed from a Temporary Storage facility:

for direct exit from UK outside the EU
departing the UK under NCTS Transit procedures for onward movement to an EU member state
departing the UK under NCTS Transit procedures for onward movement to an EU member state for exit from the EU

If the goods will exit the UK from an EU member state and an Exit Summary Declaration (EXS) is needed, CPC 10 00 046 should be made unless the:

NCTS declaration contains the exit summary declaration data
office of destination is also the customs office of exit or the office of destination is outside the EU

A declaration is needed on the NCTS for all goods to be moved under community, common transit or TIR unless simplified procedures for air, sea or rail are used.

Notice

Notice 216.

Status of goods

T1 – goods not in free circulation.

Specific fields on the declaration

Box 6 – packages – bulked goods enter 1 (with the exception of licensed goods).

Box 40 – previous document – enter ‘Z’ followed by the document type code (see document types, codes and associated classes for box 40) followed by the document reference.

Box 44 – if departing the UK under NCTS Transit procedures enter AI code ‘TRANS’.

Additional documents

–

Security needed

For goods moving under NCTS Transit the normal guarantee requirements for the transit procedure concerned apply.

Additional information

Declaration should be in the format IECR.

Pre-export action

–

Post-export action

–

VAT

–

Notes

Useful contact details:

general customs (including NES enquiries) – imports and exports: general enquiries
for transit – the NCTS helpdesk at the Central Community Transit Office in Harwich:
- Telephone: 03000 322 7095, Monday to Friday, 8am to 5pm
- email: ncts.helpdesk@hmrc.gsi.gov.uk

2.17 10 00 043

Goods covered

C21 clearance request for EU goods from an EU country (under cover of a SAD Copy 3 or ECS equivalent document), being exported outside the EU through the UK.

Use of this facility is essential for movements through inventory-linked locations.

Notice

Notice 216.

Status of goods

T2 – goods in free circulation and not subject to any other regime controls.

Specific fields on the declaration

Box 1 – first sub division: ‘EX’ for export outside the EU or ‘EU’ for export to an EFTA country. Second sub division: enter code ‘K’.

Box 2 – consignor. If the consignor has a UK EORI this is to be quoted. If not enter: GBPR (for private individuals where there is no commercial purpose involved, for example household effects.

Box 30: Goods location code:

part 1 – enter GB
part 2 – enter the relevant goods location code for where the goods are available for examination
part 3 – only to be completed at locations where computerised inventory systems are based on the use of transit shed identity codes (see CCS-UK transit shed codes)

Additional documents

SAD Copy 3 or ECS equivalent form (EAD) from an EU member state (OMS) office of export for endorsement by the UK office of exit (ECS Helpdesk, Central Community Transit Office).

Security needed

–

Additional information

Declaration should be in the CHIEF format IECR.

Pre-export action

–

Post-export action

EAD – with a MRN – to be forwarded using the FREEPOST service to the ECS Helpdesk in Harwich, clearly showing the NES C21 entry reference number.

VAT

EAD – without a MRN – must be endorsed by the ECS Helpdesk in Harwich.

Notes

For general customs (including NES) enquiries contact imports and exports: general enquiries.

2.18 10 00 044

Goods covered

CAP refund goods originally placed in control in an EU member state, travelling under cover of a control copy T5, and exiting from the EU through the UK.

Notice

Status

Community status export.

Specific fields in the declaration, notes on completion

Box 2 – consignor, exporter must be entered.

Box 18 – identity of means of transport at departure must be entered.

Box 21 – nationality of active means of transport crossing the border must be entered.

Box 34a – country of origin code for the original country of origin of the goods must be entered.

Box 37 – customs procedure code 10 00 044 must be entered.

Additional documents needed

A certified control copy T5 must be presented to UK customs.

Security needed

If licence securities are needed these should be lodged with the payment agency of the originating EU member state before completion of the declaration and for securities for export charges if implemented.

Additional information

–

VAT

–

Pre-entry action

It’s important this request is lodged before export. Failure to do so prevents UK customs from endorsing the control copy T5. This could result in non-payment of CAP export refund or forfeit of the licence security.

Post clearance action

The T5 must be endorsed by UK customs and sent to the originating authority in the EU member state of export.

Notes

If a copy 3 of the SAD is presented, the procedures are set out in CPC 10 00 043.

Under SAD harmonisation new additional information codes, document codes and status codes have been introduced which must be input to CHIEF form T5, enter N823.

Refer to:

2.19 10 00 045

Goods covered

Indirect export through the UK of EU goods from EU member states where the consignment value does not exceed 3,000 euros.

This CPC must not be used for:

goods not in free circulation
goods covered by EU export licenses where export has to be certified in the UK – if goods are under cover of a SAD copy 3 or ECS equivalent document from an EU country CPC 10 00 043 should be used

Notice

–

Status of goods

T2 – goods in free circulation and not subject to any other regime controls.

Specific fields in the declaration, notes on completion

Box 1 – first sub division: CO, EX or EU as appropriate. Second sub division: enter code ‘K’.

Box 2 – consignor. If the consignor has a UK EORI this is to be quoted. If not enter: GBPR (for private individuals where there is no commercial purpose involved, for example household effects.

Box 6 – packages. If bulked goods enter 1.

Box 30: Goods location code:

part 1 – enter GB
part 2 – enter the relevant goods location code for where the goods are available for examination.
part 3 – only to be completed at locations where computerised inventory systems are based on the use of transit shed identity codes

Box 31 – enter goods description ‘Bulked OMS goods – not subject to any further controls’. See kind of packages codes.

Additional documents needed

–

Security needed

–

Additional information

Information declaration should be in format IECR.

Pre-export action

–

Post clearance action

–

VAT

–

Notes

–

2.20 10 00 046

Goods covered

This CPC is for declarants making an EXS under ECS safety and security requirements.

Notice

Status of goods

–

Specific fields in the declaration, notes on completion

Box 2 – consignor TID. If the consignor is based in the UK, use GB prefixed EORI number. If the consignor is based in an EU member state, use non-GB prefixed EORI number and provide full consignor name and address details.

If the consignor is not based in the EU and does not have an EORI number, the TID field must show full consignor name and address details.

For UK and intra-EU movements with a transhipment en route in a third country:

Box 15a – country of despatch: enter GB.

Box 17a – country of destination: enter country code for EU member state to which goods are going.

Box S13 – countries of routing: enter the country code or codes of the non-EU transhipment countries where appropriate.

For the transhipment within the UK of non-EU status goods, the dispatch country field should show GB with the originating country code being shown in box 2 along with consignor details.

The following safety and security items must be provided where known:

box 44: the transport document reference number
box S13: countries of routing codes
box S27: UN dangerous goods code (UNDG) if applicable
box S28: seal number
box S29: transport charges method of payment code (TCM)
box 31: goods description

Unless subject to an EU export declaration, all goods going to a country subject to EU sanctions where a licence has been issued by the Department for Business Innovation and Skills (BIS). The licence shall be declared in the format – country code – licence type – licence identifier.

This information must be given in box 31 (goods description) as box 44 (documents) cannot be used within the IEXS transaction.

Additional documents needed

–

Security needed

–

Additional information

Transaction code is IEXS.

Reduced data sets:

There are 3 specific circumstances where a reduced data set can be used for the EXS declaration. These are the only AI statements accepted under IEXS and should be declared in box 44 if the reduced data set is being used:

table entry code – SPCIA-Postal and Express
table entry code – SPCIB-Ship and Aircraft supplies
table entry code – SPCIE-AEO

Sanctions

Unless subject to an EU export declaration, an EXS will be needed for all goods going to or from Countries that are subject to EU sanctions. Refer to the FCO for details of countries subject to sanctions.

VAT

–

Post clearance action

–

Notes

–

2.21 10 00 051

Goods covered

The export from the UK or EU of civil aircraft or parts of civil aircraft discharged of duty liability under Article 324 of Commission Implementing Regulation 2015/2447.

Notice

Status of goods

First sub division: EX.

Second sub division: enter code ‘D’.

Specific fields on the declaration

Box 44 – see additional information.

Additional documents

–

Security needed

If stated in IP authorisation.

Additional information

In box 44 of the SAD enter:

document code C601
IP authorisation number
do not enter a document status code
authorisation holders reference number as a GEN 45 AI statement, if any
declare the full name and address of the supervising customs Office as a SPOFF statement
enter ‘IP/S goods’ as a 10200 AI statement
details of security if needed – enter the appropriate Reason For Security (RFS) code

Pre-export action

–

Post-export action

–

VAT

–

Notes

No preference documents can be issued in respect of these goods.

2.22 10 00 052 exportation

For use on form C21 at all locations with computerised inventory link.

Goods covered

Goods exported or re-exported on an ATA carnet.

Notice

Notice 104.

Status of goods

–

Specific fields on the declaration

Box 1 – first sub division: EX or EU as appropriate. Second sub division: enter code ‘K’.

Box 30 – goods location code:

part 1 – enter GB
part 2 – enter the relevant goods location code for where the goods are available for examination
part 3 – only to be completed at locations where computerised inventory systems are based on the use of transit shed identity codes

Box 40 previous document – enter the document class code and type (see document types, codes and associated classes for box 40) followed by the document reference against which the goods have been formally declared. For example for goods on an ATA carnet you would enter ‘Z-955-’ (followed by the ATA carnet number).

Box 44 additional information – enter:

the appropriate AI code IRQ02 (to request endorsement of the ATA carnet by UK customs (see additional information codes for harmonised declarations)
document status code AI code (see document status codes for harmonised declarations) and document, certificate code ‘AC’ (see document, certificate and authorisation codes for harmonised declarations)
document code ‘N955’ to identify an ATA carnet

Additional documents

The signed ATA carnet must be presented.

Security needed

Security is provided for under the ATA carnet by the issuing association and international chain of guaranteeing associations.

Additional information

–

Pre-export action

–

Post-export action

The officer at the port or airport must forward the detached exportation (yellow) or re-exportation voucher (white) from the ATA carnet promptly to the:

National Carnet Unit
Ralli Quays
Stanley Street
Salford
M60 9HL

Telephone: 03000 579 060

VAT

–

Notes

For general customs help (including NES enquiries) contact the Imports and exports: general enquiries.

2.23 10 00 053 Exportation

Goods covered

Goods exported or re-exported on an ATA carnet which need a CHIEF declaration because a licence needs to be declared.

Notice

Notice 104.

Status of goods

–

Specific fields on the declaration

Box 1 – first sub division: EX or EU as appropriate. Second sub division: enter code ‘D’.

Box 30 – goods location code:

part 1 – enter GB
part 2 – enter the relevant goods location code for where the goods are available for examination

Box 40 previous document – enter the document class code and type (see document types, codes and associated classes for box 40) followed by the document reference against which the goods have been formally declared. For ATA this is ‘Z-955-’ (followed by the ATA carnet number).

Box 44 additional information – enter:

the appropriate AI code (see additional information codes for harmonised declarations)
document status code (see document status codes for harmonised declarations)
document, certificate code (see document, certificate and authorisation codes for harmonised declarations)

For ATA this is AI code IRQ02 (to request endorsement of the ATA carnet by UK customs on export), document status code ‘AC’ (to indicate the ATA carnet is being presented for certification by customs), and document code ‘N955’ to identify an ATA carnet.

Additional documents

The ATA must be presented.

Security needed

–

Additional information

Goods must be declared electronically using CHIEF format IEFD (insert export full clearance), so that the consignment can be processed and released under NES.

Pre-export action

–

Post-export action

The officer at the port or airport must forward the detached yellow exportation or white re-exportation voucher from the ATA carnet promptly to the:

National Carnet Unit
Ralli Quays
Stanley Street
Salford
M60 9HL

Telephone: 03000 579 060
Email: export.enquiries@hmrc.gsi.gov.uk

VAT

–

Notes

For general customs help (including NES enquiries) contact the Imports and exports: general enquiries.

2.24 10 00 067

Goods covered

For use by express industry NES approved MOU operators only.

SDP pre-shipment advice for free circulation goods being exported outside the UK or EU under the NES MOU procedure by authorised NES MOU operators, for goods:

less than £873 in value
less than 1,000kg
not dutiable or restricted

This CPC must not be used for bulking of multi consignments shipped to multi consignees under standard NES.

Notice

MOU arrangements need the express or fast parcel operator to fulfil specific roles and conditions set out by HMRC.

Express or fast parcel operators who are approved CSE or SDP operators and can fulfil the requirements set out in the MOU can apply by phoning the Express Industry Team on Telephone: 03000 532 318 for further information and advice.

Status of goods

T2 – goods in free circulation and not subject to any other regime controls.

Specific fields in the declaration, notes on completion

Full details can be found in the data requirements provided to NES MOU approved traders.

Additional documents needed

–

Security needed

–

Additional information

The MOU requires a pre-shipment declaration (IESP) to CHIEF.

Pre-entry action

Goods to be presented to customs at approved locations.

The authorised operator’s system holding the information on the goods to be subjected to the variable tests agreed with the authorised operator under the MOU.

Goods selected by the variable tests for customs examination must be presented to customs in accordance with the authorised procedure.

Post-export action

A supplementary declaration (IESD) must be made electronically to CHIEF using CPC 10 00 007 within 14 days of the ‘goods departed message’.

VAT

Documentary evidence of export is needed to support VAT zero rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.

If evidence of export is not obtained within the specified period then the supply must not be zero-rated. For full details on VAT time limits for exports and zero rating see Notice 703.

2.25 10 00 068

Goods covered

For use by express industry NES approved MOU operators only.

SDP pre-shipment advice by authorised NES MOU operators for free circulation goods being exported outside the UK or EU that are:

classified as non-statistical (see Notice 275)
not dutiable or restricted

This CPC must not be used for bulking of multi consignments shipped to multi consignees.

Notice

MOU arrangements need the express or fast parcel operator to fulfil specific roles and conditions set out by HMRC.

Express or fast parcel operators who are approved CSE or SDP operators and can fulfil the requirements set out in the MOU can apply by phoning the Express Industry Team on Telephone: 03000 532 318 for further information and advice.

Status of goods

T2 – goods in free circulation and not subject to any other regime controls.

Specific fields in the declaration, notes on completion

Full details can be found in the data requirements provided to NES MOU approved traders.

Additional documents

–

Security needed

–

Additional information

The MOU requires input of a pre-shipment declaration (IESP) to CHIEF.

Pre-entry action

Goods to be presented to customs at approved locations.

The authorised operator’s system holding the information on the goods to be subjected to the variable tests agreed with the authorised operator under the MOU.

Goods selected by the variable tests for customs examination must be presented to customs in accordance with the authorised procedure.

Post export action

A supplementary declaration (IESD) must be made electronically to CHIEF using CPC 10 00 008 within 14 days of the ‘goods departed message’.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.

If evidence of export is not obtained within the specified period then the supply must not be zero-rated. For full details on VAT time limits for exports and zero rating see Notice 703.

Notes

For general customs (including NES) enquiries contact imports and exports: general enquiries.

2.26 10 00 077

Goods covered

For use by Express Industry NES approved MOU operators only.

Pre-shipment C21 clearance request by authorised NES CSE MOU operators for free circulation goods being exported outside the UK or EU that are:

less than £873 in value
less than 1,000kg
not dutiable or restricted

This CPC must not be used for bulking of multi consignments shipped to multi consignees under standard NES.

Notice

MOU arrangements need the express or fast parcel operator to fulfil specific roles and conditions set out by HMRC.

Express or fast parcel operators who are approved CSE or SDP operators and can fulfil the requirements set out in the MOU can apply by phoning the Express Industry Team on Telephone: 03000 532 318 for further information and advice.

Status of goods

T2 – goods in free circulation and not subject to any other regime control.

Specific fields in the declaration, notes on completion

Full details can be found in the data requirements provided to NES MOU approved traders.

Box 22 – where the header value is over £100,000 a currency of invoice is needed and it should be declared as GBP.

Additional documents needed

–

Security needed

–

Additional information

The MOU does not need the input of a pre-shipment declaration however, to identify the procedure for loaders and carriers, a pre-shipment C21 clearance request to CHIEF (IECR) will be needed.

The CPC must be included in the C21.

Pre-export action

Goods to be presented to customs at approved premises.

The authorised operator’s system holding the information on the goods to be subjected to the variable tests agreed with the authorised operator under the MOU.

Goods selected by the variable tests for customs examination must be presented to customs in accordance with the authorised procedure.

Post export action

A supplementary declaration (IESD) must be made electronically to CHIEF using CPC 10 00 007 within 14 days of the ‘goods departed message’.

VAT

Documentary evidence of export is needed to support VAT zero rating.

The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments. If evidence of export is not obtained within the specified period then the supply must not be zero-rated.

For full details on VAT time limits for exports and zero rating see Notice 703.

Notes

For general customs (including NES) enquiries contact imports and exports: general enquiries.

2.27 10 00 078

Goods covered

For use by Express Industry NES approved MOU operators only.

Pre-shipment C21 clearance request by authorised NES CSE MOU operators for free circulation goods being exported outside the UK or EU of that are:

classified as non-statistical (see Notice 275)
not dutiable or restricted

This CPC must not be used for bulking of multi consignments shipped to multi consignees under standard NES.

Notice

MOU arrangements need the express or fast parcel operator to fulfil specific roles and conditions set out by HMRC.

Express or fast parcel operators who are approved CSE or SDP operators and can fulfil the requirements set out in the MOU can apply by phoning the Express Industry Team on Telephone: 03000 532 318 for further information and advice.

Status of goods

T2 – goods in free circulation and not subject to any other regime controls.

Specific fields in the declaration, notes on completion

Full details can be found in the data requirements provided to NES MOU approved traders.

Box 22 – where the header value is over £100,000 a currency of invoice is needed and it should be declared as GBP.

Additional documents needed

–

Security needed

–

Additional information

The MOU does not need the input of a pre-shipment declaration however, to identify the procedure for loaders and carriers, a pre-shipment C21 clearance request to CHIEF (IECR) will be needed.

The CPC must be included in the C21.

Pre-export action

Goods to be presented to customs at approved premises.

The authorised operator’s system holding the information on the goods to be subjected to the variable tests agreed with the authorised operator under the MOU.

Goods selected by the variable tests for customs examination must be presented to customs in accordance with the authorised procedure.

Post export action

A supplementary declaration (IESD) must be made electronically to CHIEF using CPC 10 00 008 within 14 days of the ‘goods departed message’.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating.

The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments. If evidence of export is not obtained within the specified period then the supply must not be zero-rated.

For full details on VAT time limits for exports and zero rating see Notice 703.

Notes

For general customs (including NES) enquiries contact imports and exports: general enquiries.

2.28 10 00 096

Goods covered

Personal effects exported from the UK to outside of the EU. This CPC must not be used for:

CAP goods
commercial goods
non-UK or non-EU goods on which all import charges have not been paid
goods subject to licensing, any other customs controls or CPCs

Notice

Status of goods

T2 – goods in free circulation and not subject to any other regime controls.

Specific fields on the declaration

Additional information and completion notes for other boxes on the declaration are given in UK Trade Tariff: exports.

Box1 – first sub division enter:

‘CO’ for export to an EU Special Territory (see community and common transit outwards)
‘EX’ for export outside the UK and EU
‘EU’ for export to an EFTA country

Second sub division: enter code ‘D’.

Box2 – enter ‘GBPR’ and the full name and address of the private individual for all declarations made to this CPC.

Box 14 – enter the code for representation:

1 – self representation
2 – direct representation
3 – indirect representation

Box 17 – enter the code for the non-UK, non-EU, country of ultimate destination, see country and currency codes.

Box 29 – office of exit:

indirect export – where export will be made through an EU country the office of exit in that EU country must be declared as the movement is needed to be controlled by the EU ECS
if the goods are being exported through an EU country under a STC leave box 29 blank (in box 44 an AI statement must completed)
direct export – where goods are being exported outside the EU direct from the UK leave box 29 blank

Box 31 – for each item declared enter a clear description of the goods. Include package marks, number and kind and any container numbers where relevant.

Box 33 – for direct export from the UK or export under STC this can be left blank. However, where box 29 for indirect export has been completed enter the commodity code to 8 digits of the goods being declared for export (see the UK Trade Tariff).

Further information about classifying goods is available in Notice 600 – classifying your imports or exports).

Box 40 – document types, codes and associated classes for box 40 identifies the possible types of documents and codes to be declared). Identify the relevant document and reference that provides an audit link to the consignment. For example to identify a packing list enter:

‘Z’ (for previous document)
followed by code ‘271’ (for packing list)
followed by the packing list reference, for example 1234, these components would be entered as ‘Z-271-1234’

Box 44 additional information – for export under a STC enter AI statement ‘STC99’ (see additional information codes for harmonised declarations).

Box 46 – statistical value – see completion note in UK Trade Tariff: exports.

Additional documents

Any licences or certificates needed for goods being exported must be identified in box 44 using the appropriate:

licence or certificate codes indicated in document, certificate and authorisation codes for harmonised declarations
document status code indicated in document types, codes and associated classes for box 40

Security needed

–

Additional information

–

Pre-export action

Goods must be presented to customs at the office of export or other designated place. EU safety and security legislation sets minimum time limits for goods to be presented to customs for:

‘deep sea’ containerised cargo, at the latest 24 hours before the goods are loaded
‘short sea’ containerised cargo, at the latest 2 hours before leaving port
air traffic at the latest 30 minutes before departure from airport
rail and inland waters traffic, at the latest 2 hours before departure
road traffic, at the latest one hour before departure

All declarations must be submitted electronically to CHIEF using one of the following routes:

CSP – indirect link to CHIEF through a CSP using your own software or that provided by an independent software company
NES email – through the internet, in the form of an email attachment – you’ll need to purchase commercial messaging software which translates the declarations sent to and the messages received from CHIEF
NESWEB – through the internet and the Government Gateway, using the NESWEB facility – an export declaration web form has been set up by HMRC which can be used to submit information to CHIEF direct
NES XML – through the internet and the Government Gateway, using the NES XML facility – you’ll need to purchase commercial messaging software to translate the messages sent to and from CHIEF – in addition, a Government Gateway Digital Certificate is needed for the CHIEF XML route

Exceptionally a paper Export Declaration (Import and export: European Community EXP-SAD/SEC (C88/ESS)) may be submitted for input by HMRC CIE. CIE declarations must be submitted to the NCH at Salford for processing.

If CIE entries are made they should be sent to NCH by email, fax or post to:

HM Revenue and Customs
National Clearance Hub
Customs House
Furness Quay
Salford
M50 3ZZ

Email: NCHCIE@hmrc.gsi.gov.uk or NCHLAP@hmrc.gsi.gov.uk
Fax: 0800 496 0699

If copies are emailed or faxed, originals should not be sent unless specifically requested by NCH.

NCH will process CIE requests Monday to Friday, 9am to 5pm (excluding Bank Holidays).

If you have any queries about the clearance of an entry you have sent you can contact the NCH on Telephone: 03000 588 454.

Post-export action

–

VAT

This CPC is restricted to private exportations where there is no commercial interest (ie personal effects). Export entries to this CPC cannot be used as official evidence for VAT zero rating as they are deemed non-commercial.

Notes

Goods imported into the UK and EU are in free circulation in the UK and EU if all import formalities have been completed and all duties, levies or equivalent charges have been paid and not refunded. Goods originating in the EU are also in free circulation.

For general customs (including NES) enquiries contact imports and exports: general enquiries.

2.29 10 00 097

Goods covered

Free circulation goods (other than those of no statistical interest) being exported outside the UK and EU that are:

less than £900 in value
weigh less than 1,000kg
not dutiable or restricted

The consignment must be to one final customer (as declared in box 8 of the declaration) and the total value of the single consignment must not exceed £900 in total.

This CPC must not be used for bulking of multi consignments hipped to multi consignee.

Notice

Status of goods

T2 – goods in free circulation and not subject to any other regime controls.

Specific fields on the declaration

Additional information and completion notes for other boxes on the declaration are given in UK Trade Tariff: exports.

Box 1 – first sub division enter:

‘CO’ for export to an EU Special Territory (see community and common transit outwards)
‘EX’ for export outside the UK and EU
‘EU’ for export to an EFTA country

Second sub division: enter code ‘D’.

Box 8 – consignee – enter the full name and address of the person to whom the goods should be delivered.

Box 17 – enter the code for the non-UK, non-EU, country of ultimate destination, see country and currency codes.

Box 29 – office of exit:

Indirect export – where export will be made through an EU country the office of exit in that EU country must be declared as the movement is needed to be controlled by the EU ECS. If the goods are being exported through an EU country under a STC leave box 29 blank (in box 44 an AI statement must completed).

Direct export – where goods are being exported outside the EU direct from the UK leave box 29 blank.

Box 31 – for each item declared enter a clear description of the goods. Include package marks, number and kind and any container numbers where relevant.

Box 33 – for direct export from the UK or export under STC this may be left blank.

Where box 29 for indirect export has been completed enter the commodity code to 8 digits of the goods being declared for export (see the UK Trade Tariff), further information about classifying goods is available in Notice 60: classifying your imports or exports).

Box 40 – document types, codes and associated classes for box 40 identifies the possible types of documents and codes to be declared.

Identify the relevant document and reference that provides an audit link to the consignment. For example to identify a packing list enter:

‘Z’ (for previous document)
followed by code ‘271’ (for packing list)
followed by the packing list reference, for example 1234, these components would be entered as ‘Z-271-1234’

Box 44 additional information – for export under a STC enter AI statement ‘STC99’ (see additional information codes for harmonised declarations).

Enter a UCR, see UK Trade Tariff: exports.

Box 46 – statistical value – see completion note in UK Trade Tariff: exports.

Additional documents

Any licences or certificates needed for goods being exported must be identified in box 44 using the appropriate:

licence or certificate codes indicated in document, certificate and authorisation codes for harmonised declarations
document status code indicated in document types, codes and associated classes for box 40

Security needed

–

Additional information

–

Pre-export action

Goods must be presented to customs at the office of export or other designated place. EU safety and security legislation sets minimum time limits for goods to be presented to customs for:

‘deep sea’ containerised cargo, at the latest 24 hours before the goods are loaded
‘short sea’ containerised cargo, at the latest 2 hours before leaving port
air traffic at the latest 30 minutes before departure from airport
rail and inland waters traffic, at the latest 2 hours before departure
road traffic, at the latest 1 hour before departure

All declarations must be submitted electronically to CHIEF using one of the following routes:

CSP – indirect link to CHIEF through a CSP using your own software or that provided by an independent software company
NES email – through the internet, in the form of an email attachment – you’ll need to purchase commercial messaging software which translates the declarations sent to and the messages received from CHIEF
NESWEB – through the internet and the Government Gateway, using the NESWEB facility -–an export declaration web form has been set up by HMRC which can be used to submit information to CHIEF direct
NES XML – through the internet and the Government Gateway, using the NES XML facility – you’ll need to purchase commercial messaging software to translate the messages sent to and from CHIEF – in addition, a Government Gateway Digital Certificate is needed for the CHIEF XML route

Exceptionally a paper export declaration (Import and export: European Community EXP-SAD/SEC (C88/ESS)) may be submitted for input by HMRC CIE.

CIE declarations must be submitted to NCH at Salford for processing If CIE entries are made they should be sent to NCH by email, fax or post to:

HM Revenue and Customs
National Clearance Hub
Customs House
Furness Quay
Salford
M50 3ZZ

Email: NCHCIE@hmrc.gsi.gov.uk or NCHLAP@hmrc.gsi.gov.uk
Fax: 0800 496 0699

If copies are emailed or faxed, originals should not be sent unless specifically requested by NCH.

NCH will process CIE requests Monday to Friday, 9am to 5pm (excluding Bank Holidays).

If you have any queries about the clearance of an entry you have sent you can contact the NCH on Telephone: 03000 588 454.

Post-export action

–

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating.

The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments. If evidence of export is not obtained within the specified time limit then the supply must not be zero-rated.

For full details on VAT time limits for exports and zero rating see Notice 703.

Notes

Goods imported into the UK and EU are in free circulation in the UK and EU if all import formalities have been completed and all duties, levies or equivalent charges have been paid and not refunded. Goods originating in the EU are also in free circulation.

Authorised MOU operators should use CPC 10 00 067, 10 00 077 and submit supplementary declarations using CPC 10 00 007.

For general customs (including NES) enquiries contact imports and exports: general enquiries.

2.30 10 00 098

Goods covered

Free circulation goods that are excluded from external trade statistics under Commission Regulation (EU) No 113/2010 annex I (non-stat goods), being exported outside UK or EU (see section 14 of Notice 275).

Free circulation goods being exported to the Channel Islands.

Notice

Status of goods

T2 – goods in free circulation and not subject to any other regime controls.

Specific fields on the declaration

Box1 – first sub division enter:

‘CO’ for export to an EU Special Territory (see community and common transit outwards)
‘EX’ for export outside the UK and EU, or ‘EU’ for export to an EFTA country

Second sub division: enter code D.

Box 17 – enter the code for the non-EU country of ultimate destination, see country and currency codes.

Box 29 – office of exit. Indirect export – where export will be made through an EU country the office of exit in that EU country must be declared as the movement is needed to be controlled by the EU ECS.

If the goods are being exported through an EU country under a STC leave box 29 blank (in box 44 an AI statement must completed).

Direct export – where goods are being exported outside the EU direct from the UK leave box 29 blank.

Box 31 – for each item declared enter a clear description of the goods. Include package marks, number and kind and any container numbers where relevant.

Box 33 – the commodity code to 8 digits of the goods being declared for export (see the UK Trade Tariff), further information about classifying goods is available in Notice 600 – classifying your imports or exports).

For direct export from the UK or export under STC may be left blank.

Where box 29 for indirect export has been completed enter the commodity code to 8 digits of the goods being declared for export (see the UK Trade Tariff), further information about classifying goods is available in Notice 600 – classifying your imports or exports).

Box 40 – document types, codes and associated classes for box 40 identifies the possible types of documents and codes to be declared).

Identify the relevant document and reference that provides an audit link to the consignment.

For example to identify a packing list enter:

‘Z’ (for previous document)
followed by code ‘271’ (for packing list)
followed by the packing list reference, for example 1234

These components would be entered as ‘Z-271-1234’.

Additional documents

Any licences or certificates needed for goods being exported must be identified in box 44 using the appropriate:

licence, certificate codes indicated in document, certificate and authorisation codes for harmonised declarations
document status code indicated in document types, codes and associated classes for box 40

Security needed

–

Additional information

–

Pre-export action

–

Post-export action

–

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.

If evidence of export is not obtained within the specified time limit then the supply must not be zero-rated. For full details on VAT time limits for exports and zero rating see Notice 703.

Notes

Goods imported into the UK and EU are in free circulation in the UK and EU if all import formalities have been completed and all duties, levies or equivalent charges have been paid and not refunded. Goods originating in the EU are also in free circulation.

Non-stat goods being exported by Authorised SDP, CSEMOU operators should use CPC 10 00 068 for SDP/CPC 10 00 078 for CSE and use CPC 10 00 008 for their supplementary declarations.

For general customs (including NES) enquiries contact imports and exports: general enquiries.

2.31 10 00 E51

Goods covered

Annex 1 CAP goods (see Notice 800 for list of basic products) exported using the frontier procedure or inland clearance (CSE) for which a refund is being claimed, subject to an export licence or advanced fixing certificate.

Notice

Status of goods

Form T1 is needed when goods are being exported to or through an EFTA country (for T5 requirements, see the ‘additional information’ section). A T1 may also be needed if goods are shipped on a non-regular vessel which calls at a port in the UK or EU.

Specific fields in the declaration, notes on completion

Box 2 – consignor, exporter must be entered.

Box 18 – identity of means of transport at departure’ must be entered.

Box 21 – nationality of active means of transport crossing the border’ must be entered.

Box 29 – the office of exit must be completed in accordance with the notes in UK Trade Tariff: exports.

Box 34a – country of origin code the code for the original country of origin of the goods must be entered.

Box 37 – customs procedure code 10 00 E51 must be entered.

Box 47e – enter MOP = L.

Additional documents needed

CAP licence if appropriate (may be paper version especially if issued by paying agencies in EU member states). Licence for food aid consignments.

National, Community Transit documentation as needed. See document, certificate and authorisation codes for harmonised declarations for new SAD H document codes to be entered to CHIEF.

Security needed

The RPA will notify you when licence securities are needed and these should be lodged with them before completion of the declaration and for securities for export charges if implemented.

Additional information

All the information needed to calculate the amount of refund to be claimed, must be entered on the NES declaration at the time it’s submitted to customs.

This will include quantity, full CN/ERN code, recipe code (where appropriate). See UK Trade Tariff: Common Agricultural Policy (charges and refunds).

There are specific arrangements for goods for food aid consignments. You may have to provide additional information and, or security; and, or documentation to the RPA.

Enter the CXR identifier code, as appropriate in the statement AI field. A list of these codes is given in additional information codes for harmonised declarations.

VAT

–

Pre-entry action

Full NES declaration to be made at time of export. SDP format cannot be used for goods falling within this CPC. Licence to be submitted where needed. Ensure location is suitable for CAP export. Contact customs if in doubt.

Post clearance action

–

Notes

This CPC is to be used only where a more specific code for a particular CAP procedure or regime is not appropriate. However, if agricultural goods do not fulfil the criteria for this CPC or any other more specific CAP CPC, the general export CPC, 10 00 001, should be used instead.

Under SAD harmonisation new additional information codes, document codes and status codes have been introduced which must be input to CHIEF.

Form T1 enter N821, form T5 enter N823, Export Licence enter X001.

Refer to:

2.32 10 00 E52

Goods covered

Annex 1 CAP Goods (see Notice 800 for list of basic products) exported using the frontier procedure or inland clearance (CSE) for which a refund is being claimed not requiring an export licence or advanced fixing certificate, for example:

deliveries to UK and EU member states armed forces stationed in non-UK and non-EU member countries
exports to the Island of Heligoland

Notice

Status of goods

Form T1 is needed when goods are being exported to or through an EFTA country (for T5 requirements, see ‘additional information’).

A T1 may also be needed if goods are shipped on a non-regular vessel (delegated Regulation 2015/2446 Article 119) that calls at a port in the UK or EU.

Specific fields in the declaration, notes on completion

Box 2 – consignor, exporter must be entered.

Box 18 – ‘identity of means of transport at departure’ must be entered.

Box 21 – ‘nationality of active means of transport crossing the border’ must be entered.

Box 29 – the office of exit must be completed in accordance with the notes in UK Trade Tariff: exports.

Box 34a – country of origin code the code for the original country of origin of the goods must be entered.

Box 37 – CPC 10 00 E52 must be entered.

Box 47e – enter MOP = L.

Additional documents needed

National, Community Transit documentation as needed.

See document, certificate and authorisation codes for harmonised declarations for new SAD H document codes to be entered to CHIEF.

Security needed

The RPA will notify you when export charge securities are needed and these should be lodged with them before completion of the declaration.

Additional information

All the information needed to calculate the amount of refund to be claimed, must be entered on the NES declaration at the time it’s submitted to customs.

This will include quantity, full CN/ERN code, recipe code (where appropriate). See UK Trade Tariff: Common Agricultural Policy (charges and refunds).

You may have to provide additional information and, or security; and, or documentation to the RPA. A T5 is needed when you:

export goods through an EU member state (including goods loaded on a regular vessel which calls at a port in the UK or EU)
supply goods to an entitled destination within the EU

Enter the CXR identifier code, as appropriate in the statement AI field.

A list of these codes is given in additional information codes for harmonised declarations.

VAT

–

Pre-entry action

Full NES declaration to be made at time of export. SDP format cannot be used for goods falling within this CPC. Ensure location is suitable for CAP export. Contact customs if in doubt.

Post clearance action

–

Notes

This CPC is to be used only where a more specific code for a particular CAP procedure or regime is not appropriate.

However, if agricultural goods do not fulfil the criteria for this CPC or any other more specific CAP CPC, the general export CPC, 10 00 001, should be used instead.

2.33 10 00 E53

Goods covered

Annex 1 CAP goods (see Notice 800 for list of basic products) exported using the frontier procedure or inland clearance (CSE) for which a refund is being claimed, exported in small quantities not requiring an export licence – below the quantities listed in Regulation 367/08 annex III but above the quantities in article 10 of 1276/08.

Notice

Status of goods

Form T1 is needed when goods are being exported to or through an EFTA country (for T5 requirements, see the ‘additional information’ section). A T1 may also be needed if goods are shipped on a non-regular vessel (delegated Regulation 2015/2446 Article 119) that calls at a port in the UK or EU.

Specific fields in the declaration, notes on completion

Box 2 – consignor, exporter must be entered.

Box 18 – ‘identity of means of transport at departure’ must be entered.

Box 21 – ‘nationality of active means of transport crossing the border’ must be entered.

Box 29 – the office of exit must be completed in accordance with the notes in UK Trade Tariff: exports.

Box 34a – country of origin code the code for the original country of origin of the goods must be entered.

Box 37 – CPC 10 00 E53 must be entered.

Box 47e – enter MOP = L.

Additional documents needed

National, Community Transit documentation as needed (see document, certificate and authorisation codes for harmonised declarations for new SAD H document codes to be entered to CHIEF).

Security needed

The RPA will notify you when securities for export charges are needed and these should be lodged with them before completion of the declaration.

Additional information

All the information needed to calculate the amount of refund to be claimed, must be entered on the NES declaration at the time it’s submitted to customs. This will include quantity, full CN/ERN code, recipe code (where appropriate). See UK Trade Tariff: Common Agricultural Policy (charges and refunds).

You may have to provide additional information and, or security; and, or documentation to the RPA. A T5 is needed when you export goods through an EU member state (including goods loaded on a regular vessel that calls at an EU port).

Enter the CXR identifier code, as appropriate in the statement AI field. A list of these codes is given in additional information codes for harmonised declarations.

VAT

–

Pre-entry action

Full NES declaration to be made at time of export. SDP format cannot be used for goods falling within this CPC. Ensure location is suitable for CAP export. Contact customs if in doubt.

Post clearance action

–

Notes

This CPC is to be used only where a more specific code for a particular CAP procedure or regime is not appropriate. However, if agricultural goods do not fulfil the criteria for this CPC or any other more specific CAP CPC, the general export CPC, 10 00 001, should be used instead.

2.34 10 00 E61

Goods covered

Non annex 1 CAP Goods (see Notice 800) exported under using the frontier procedure or inland clearance (CSE) for which a refund is being claimed subject to a refund certificate.

Notice

Status of goods

Form T1 is needed when goods are being exported to or through an EFTA country (for T5 requirements, see the ‘Additional information’ section). A T1 may also be needed if goods are shipped on a non-regular vessel that calls at a port in the UK or EU.

Specific fields in the declaration, notes on completion

Box 2 – consignor, exporter must be entered.

Box 18 – ‘Identity of means of transport at departure’ must be entered.

Box 21 – ‘Nationality of active means of transport crossing the border’ must be entered.

Box 29 – the office of exit must be completed in accordance with the notes in UK Trade Tariff: exports.

Box 34a – country of origin code the code for the original country of origin of the goods must be entered.

Box 37 – customs procedure code 10 00 E61 must be entered.

Box 47e – enter MOP = L.

Additional documents needed

Licence for food aid consignments.

National, community transit documentation as needed (see document, certificate and authorisation codes for harmonised declarations for new SAD H document codes to be entered to CHIEF).

Security needed

The RPA will notify you when refund certificate securities are needed and these should be lodged with them before completion of the declaration and for securities for export charges if implemented.

Additional information

All the information needed to calculate the amount of refund to be claimed, must be entered on the NES declaration at the time it’s submitted to customs. This will include quantity, full CN/ERN code, recipe code (where appropriate). See UK Trade Tariff: Common Agricultural Policy (charges and refunds).

You may have to provide additional information and, or security; and, or documentation to the RPA. A T5 is needed when you export goods through an EU member state (including goods loaded on a regular vessel that calls at a port in the UK or EU).

Enter the CXR identifier code, as appropriate in the statement AI field. A list of these codes is given in additional information codes for harmonised declarations.

VAT

–

Pre-entry action

Full NES declaration to be made at time of export. SDP format cannot be used for goods falling within this CPC. Ensure location is suitable for CAP export. Contact customs if in doubt.

Post clearance action

–

Notes

This CPC is to be used only where a more specific code for a particular CAP procedure or regime is not appropriate. However, if agricultural goods do not fulfil the criteria for this CPC or any other more specific CAP CPC, the general export CPC, 10 00 001, should be used instead. This CPC should not be used for whisky exported under the WERS scheme.

2.35 10 00 E62

Goods covered

Non annex 1 CAP goods (see Notice 800) exported under frontier or local clearance procedures for which a refund is being claimed not requiring a refund certificate, such as:

deliveries to UK or EU member states armed forces stationed in non-UK and non-EU member countries
exports to the Island of Heligoland
most exports of food aid (but contact RPA for advice)

Notice

Status of goods

Form T1 is needed when goods are being exported to or through an EFTA country (for T5 requirements, see the ‘Additional information’ section).

A T1 may also be needed if goods are shipped on a non-regular vessel (Delegated Regulation 2015/2446 Article 119) that calls at a port in the UK or EU.

Specific fields in the declaration, notes on completion

Box 2 – ‘consignor/exporter’ must be entered.

Box 18 – ‘identity of means of transport at departure’ must be entered.

Box 21 – ‘nationality of active means of transport crossing the border’ must be entered.

Box 29 – the office of exit must be completed in accordance with the notes in UK Trade Tariff: exports.

Box 34a – country of origin code the code for the original country of origin of the goods must be entered.

Box 37 – customs procedure code 10 00 E62 must be entered.

Box 47e – enter MOP = L.

Additional documents needed

Licence for food aid consignments.

National, community transit documentation as needed (see document, certificate and authorisation codes for harmonised declarations for new SAD H document codes to be entered to CHIEF).

Security needed

The RPA will notify you when export charge securities are needed and these should be lodged with them before completion of the declaration.

Additional information

All the information needed to calculate the amount of refund to be claimed, must be entered on the NES declaration at the time it’s submitted to customs.

This will include quantity, full CN/ERN code, recipe code (where appropriate). See UK Trade Tariff: Common Agricultural Policy (charges and refunds). You may have to provide additional information and, or security; and, or documentation to the RPA.

A T5 is needed when you:

export goods through an EU member state (including goods loaded on a regular vessel that calls at a port in the UK or EU)
supply goods to an entitled destination within the EU

Enter the CXR identifier code, as appropriate in the statement AI field. A list of these codes is given in additional information codes for harmonised declarations.

VAT

–

Pre-entry action

Full NES declaration to be made at time of export. SDP format cannot be used for goods falling within this CPC. Ensure location is suitable for CAP export. Contact customs if in doubt.

Post clearance action

–

Notes

This CPC is to be used only where a more specific code for a particular CAP procedure or regime is not appropriate.

However, if non annex 1 CAP goods do not fulfil the criteria for this CPC or any other more specific CAP CPC, the general export CPC, 10 00 001, should be used instead. This CPC should not be used for whisky exported under the WERS scheme.

Under SAD harmonisation new additional information codes, document codes and status codes have been introduced which must be input to CHIEF:

form T1 enter N821
form T5 enter N823

Refer to:

2.36 10 00 E63

Goods covered

Non annex 1 CAP Goods (see Notice 800) exported using the frontier procedure or inland clearance (CSE) for which a refund is being claimed exported without a refund certificate as part of the small exporters reserve.

Notice

Status of goods

Form T1 is needed when goods are being exported to or through an EFTA country (for T5 requirements, see the ‘Additional information’ section).

A T1 may also be needed if goods are shipped on a non-regular vessel (Delegated Regulation 2015/2446 Article 119) that calls at a port in the UK or EU.

Specific fields in the declaration, notes on completion

Box 2 – ‘Consignor/exporter’ must be entered.

Box 18 – ‘Identity of means of transport at departure’ must be entered.

Box 21 – ‘Nationality of active means of transport crossing the border’ must be entered.

Box 29 – the office of exit must be completed in accordance with the notes in UK Trade Tariff: exports.

Box 34a – country of origin code the code for the original country of origin of the goods must be entered.

Box 37 – customs procedure code 10 00 E63 must be entered.

Box 47e – enter MOP = L.

Additional documents needed

Licence for food aid consignments.

National, community transit documentation as needed (see document, certificate and authorisation codes for harmonised declarations for new SAD H document codes to be entered to CHIEF).

Security needed

The RPA will notify you when securities for export charges are needed and these should be lodged with them before completion of the declaration.

Additional information

All the information needed to calculate the amount of refund to be claimed, must be entered on the NES declaration at the time it’s submitted to customs. This will include quantity, full CN/ERN code, recipe code (where appropriate). See UK Trade Tariff: Common Agricultural Policy (charges and refunds)).

You may have to provide additional information and, or security; and, or documentation to the RPA. A T5 is needed when you:

export goods through an EU member state (including goods loaded on a regular vessel that calls at a port in the UK or EU)
supply goods to an entitled destination within the EU

Enter the CXR identifier code, as appropriate in the statement AI field. A list of these codes is given in additional information codes for harmonised declarations.

VAT

–

Pre-entry action

Full NES declaration to be made at time of export. SDP format cannot be used for goods falling within this CPC. Licence to be submitted where needed. Ensure location is suitable for CAP export. Contact customs if in doubt.

Post clearance action

–

Notes

This CPC is to be used only where a more specific code for a particular CAP procedure or regime is not appropriate.

However, if agricultural goods do not fulfil the criteria for this CPC or any other more specific CAP CPC, the general export CPC, 10 00 001, should be used instead. This CPC should not be used for whisky exported under the WERS scheme.

Under SAD harmonisation new additional information codes, document codes and status codes have been introduced which must be input to CHIEF:

form T1 enter N821
form T5 enter N823

Refer to:

2.37 10 00 E71

Goods covered

Annex 1 and non annex 1 CAP goods (see Notice 800) exported in small quantities using the frontier procedure or inland clearance (CSE) that can be disregarded for the calculation of minimum rates of checks for which a refund is being claimed.

Notice

Status of goods

Form T1 is needed when goods are being exported to or through an EFTA country (for T5 requirements, see the ‘additional information’ section).

A T1 may also be needed if goods are shipped on a non-regular vessel that calls at a port in the UK or EU.

Specific fields in the declaration, notes on completion

Box 2 – ‘consignor/exporter’ must be entered.

Box 18 – ‘identity of means of transport at departure’ must be entered.

Box 21 – ‘nationality of active means of transport crossing the border’ must be entered.

Box 29 – the office of exit must be completed in accordance with the notes in UK Trade Tariff: exports.

Box 34a – country of origin code the code for the original country of origin of the goods must be entered.

Box 37 – customs procedure code 10 00 E71 must be entered.

Box 47e – enter MOP = L.

Additional documents needed

CAP licence if appropriate (may be paper version especially if issued by paying agencies in EU member states).

National, community transit documentation as needed (see document, certificate and authorisation codes for harmonised declarations for new SAD H document codes to be entered to CHIEF).

Security needed

The RPA will notify you when licence securities are needed and these should be lodged with them before completion of the declaration and for securities for export charges if implemented.

Additional information

All the information needed to calculate the amount of refund to be claimed, must be entered on the NES declaration at the time it’s submitted to customs. This will include quantity, full CN/ERN code, recipe code (where appropriate). See UK Trade Tariff: Common Agricultural Policy (charges and refunds)).

There are specific arrangements for goods from intervention. You may have to provide additional information and, or security; and, or documentation to the RPA. A T5 is needed when you:

export goods through an EU member state (including goods loaded on a regular vessel that calls at a port in the UK or EU)
supply goods to an entitled destination within the EU

Enter the CXR identifier code, as appropriate in the statement AI field. A list of these codes is given in additional information codes for harmonised declarations.

VAT

–

Pre-entry action

Full NES declaration to be made at time of export. SDP format cannot be used for goods falling within this CPC. Licence to be submitted where needed. Ensure location is suitable for CAP export. Contact customs if in doubt.

Post clearance action

–

Notes

This CPC is to be used only where a more specific code for a particular CAP procedure or regime is not appropriate.

However, if agricultural goods do not fulfil the criteria for this CPC or any other more specific CAP CPC, the general export CPC, 10 00 001, should be used instead.

This CPC should not be used for whisky exported under the WERS scheme.

2.38 10 00 F62

Goods covered

CAP refund goods victualed to:

seagoing vessels and aircraft for consumption on board serving international routes, including intra-UK and intra-EU International organisations established in the UK or EU and listed by the RPA
naval and auxiliary vessels, on the high seas, flying the flag of an EU member state
armed forces stationed in an EU member state but not coming under its flag (including American PX stores)
qualifying oil rigs

Such supplies can be made under either:

(A) the normal full procedure, or if authorised
(B) the simplified procedure using a supplementary declaration (SDE)

Notice

See document, certificate and authorisation codes for harmonised declarations.

See also the relevant RPA Notice to traders.

Status of goods

–

Specific fields in the declaration, notes on completion

Box 2(a) – the consignor, exporter must be entered.

Box 18 – the identity of the means of transport at departure must be entered.

Box 21 – the identity and nationality of active means of transport crossing the border must be entered.

Box 34(a) – country of origin code, the code for the original country of origin of the goods must be entered.

Box 44.

Box 47(e) – method of payment ‘L’ must be entered.

(B) Because of the aggregated nature of this procedure a supplementary declaration message is used. Consequently, many fields can only be completed with nominal data.

One declaration must be submitted for each calendar month, unless the victualling operations include:

both T5 and non-T5 movements, in which case 2 declarations (T5 and non-T5) must be submitted
more than one ‘Q’ destination code – for each ‘Q’ code 1 declaration must be submitted and each item on the declaration must show aggregated totals for the month – the acceptance date must be the last day of the month in question, for example 30 June 2007 for the month of June

Box 6 – the number of lines completed on the schedule must be entered.

Box 8 – for various consignees AI code ‘00200’ must be entered in each of the name, street, city and postcode fields. For the country enter the appropriate ‘Q’ destination code (see additional information codes for harmonised declarations).

Box 17(a) – the appropriate ‘Q’ destination code must be entered (see additional information codes for harmonised declarations).

Box 25 – the code relating to where the first supplies were made, for example ‘1’ if supplied to a ship or ‘4’ if supplied to an aircraft.

Box 34(a) – country of origin code, the code for the original country of origin of the goods must be entered.

Box 44 – the claim type must be ‘16’.

Box 47e – method of payment ‘L’ must be entered.

Additional documents needed

Possible T5 or NATO form 302 and any others that maybe needed by the RPA.

Security needed

As needed by the RPA.

Additional information

Enter the appropriate document codes and AI statements relevant to this CAP declaration including the CXR identifier code.

Include the appropriate:

All the information needed to calculate the amount of refund to be claimed must be entered on the NES declaration at the time it’s submitted to customs. This will include quantity, full CN/ERN code and recipe code (where appropriate).

You may have to provide additional information and, or documentation to the RPA.

A T5 is needed when you export goods through an EU member state (including goods loaded on a regular vessel which calls at a port in the UK or EU).

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating.

The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments. If evidence of export is not obtained within the specific time limit then the supply must not be zero-rated.

For full details on VAT time limits for exports and zero rating see Notice 703.

Pre-entry action

Ensure location is suitable for CAP export. Contact customs if in doubt.

(B) only. As needed by the RPA and the terms of your approval.

Post clearance action

–

Notes

This CPC should not be used for declarations of CAP goods being entered into or removed from a victualing warehouse. Such declarations are proper to CPCs 10 00 F63 and 10 00 F64.

Goods destined for international organisations and UK forces outside the EU should use the standard CAP export procedures and CPCs.

(B) only. Only already approved traders can use this facility therefore you must apply for approval before supplying any goods under the simplified procedure. The supplementary declarations submitted under this procedure:

must be made to CHIEF electronically
are for CAP refund purposes only and are not a formal customs declaration

2.39 10 00 F63

Goods covered

CAP refund goods being entered under inland clearance (CSE) into an approved victualing warehouse with a view to victualing of:

seagoing vessels and aircraft for consumption on board serving international routes (including intra-EU)
qualifying oil rigs

Notice

See document, certificate and authorisation codes for harmonised declarations.

Also see the relevant RPA Notice to traders.

Status of goods

–

Specific fields in the declaration, notes on completion

Box 2 – the consignor, exporter must be entered.

Box 17(a) – enter the EU member state where the warehouse is located.

Box 34(a) – country of origin code, the code for the original country of origin must be entered.

Box 44 – in the AI statement field enter either CXR 06 or 09 as appropriate.

Box 47(e) – method of payment ‘L’ must be entered.

Additional documents needed

Possible T5 and any others that maybe needed by the RPA.

Security needed

As needed by the RPA.

Additional information

Enter the appropriate document codes and AI statements relevant to this CAP declaration including the CXR identifier code.

Refer to section 4A.3 and:

All the information needed to calculate the amount of refund to be claimed must be entered on the NES declaration at the time it’s submitted to customs. This will include quantity, full CN/ERN code and recipe code (where appropriate).

You may have to provide additional information and, or documentation to the RPA. A T5 is needed when you place goods in a victualing warehouse in an EU member state (including goods loaded on a regular vessel which calls at a port in the UK or EU).

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating.

The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments. If evidence of export is not obtained within the specific time limit then the supply must not be zero-rated.

For full details on VAT time limits for exports and zero rating see Notice 703.

Pre-entry action

As needed by the RPA and the terms of your approval.

Post clearance action

–

Notes

If using this CPC then removals from the victualing warehouse must be made using 10 00F64.

This CPC cannot be used for victualing under the simplified procedures. Victualing warehouses must be approved before they can accept goods.

Evidence must be provided to show that the goods have been placed into a victualing warehouse within 30 days of acceptance of the declaration.

2.40 10 00 F64

Goods covered

CAP goods, on which a refund has already been claimed, being removed from an approved victualing warehouse for the victualing of:

seagoing vessels and aircraft for consumption on board serving international routes (including intra-EU)
qualifying oil rigs

Notice

See document, certificate and authorisation codes for harmonised declarations.

Also see the relevant RPA Notice to traders.

Status of goods

–

Specific fields in the declaration, notes on completion

Box 2 – the consignor, exporter must be entered.

Box 34(a) – country of origin code, the code for the country of origin must be entered.

Additional documents needed

Possible T5 and any others that maybe needed by the RPA.

Security needed

–

Additional information

A T5 is needed when you load goods in an EU member state (including goods loaded on a regular vessel which calls at a port in the UK or EU).

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating.

The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments. If evidence of export is not obtained within the specific time limit then the supply must not be zero-rated.

For full details on VAT time limits for exports and zero rating see Notice 703.

Pre-entry action

–

Post clearance action

–

Notes

This CPC should only be used if the goods were entered into an approved victualing warehouse using 10 00 F63.

2.41 10 07 001

Goods covered

UK produced whisky consigned to a non-EU country through an EU member state.

Notice

Status of the goods

Box 1 – first sub division enter:

‘CO’ for export to an EU Special Territory (see Tariff Volume 1 Part 2 Section 1)
‘EX’ for export outside the EU
‘EU’ for export to an EFTA country

Second sub division enter: code A or D as appropriate.

Additional specific fields on the export declaration for completion

Box 29 – the office of exit must be completed in accordance with the notes in UK Trade Tariff: exports.

Box 31 – warehouse stock record reference numbers should be entered.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure unless the UK Trade Tariff or the tariff indicated that the additional 4 digits are needed.

Box 40 – must show the Administrative Reference Code (ARC) number from the eAD (see section 12 of Notice 197 for further details).

Additional documents needed

These duty suspended movements start at the tax warehouse of dispatch in the UK and must be under the cover of an eAD.

Control copy T5.

Security needed

Financial security is mandatory. For movements under an eAD, detail of the movement guarantee is shown on field 11 of the eAD.

Additional information

This CPC can only be used for indirect export of excise goods in duty suspension.

Pre-export action

The eAD must be cross referenced to the export declaration by entering the ARC into box 40 of the export declaration.

Box 40 has 3 fields, which should be completed as follows:

field 1 – ‘Z’ should be entered
field 2 – ‘AAD’ should be entered when moving under an eAD and ‘FAD’ when moving under the fallback procedure (document types, codes and associated classes for box 40 refers)
field 3 – the ARC should be entered in full, for example 12GB12345678912345671

For exports started under fallback procedures, field 3 must contain the LRN instead of the ARC.

The LRN must be 20 characters or less. If EMCS becomes available before the goods have been released to the export procedure, box 40 of the export declaration should be amended to show the full ARC.

Post export action

Discharge of the movement will be achieved when the dispatching warehouse keeper has received a report of export issued by HMRC through the EMCS. Guarantors should be aware that until the movement is discharged their liability for the excise duty remains.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.

If evidence of export is not obtained within the specified period then the supply must not be zero-rated. For full details on VAT time limits for exports and zero rating see Notice 703.

Notes

–

2.42 10 07 002

Goods covered

Any excise goods (other than UK produced) removed from an excise warehouse for export to non-EU country and, or special territories of the EU.

Notice

Status of the goods.

Box 1 – enter code EX followed by A or D.

Additional specific fields on the export declaration for completion

Box 29 – must be completed for indirect exports.

Box 31 – warehouse stock record reference numbers should be entered.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure unless the UK Trade Tariff or the tariff indicated that the additional 4 digits are needed.

Box 40 – must show the ARC number from the eAD (see section 12 of Notice 197 for further details).

Additional documents needed

These duty suspended movements start at the tax warehouse of dispatch in the UK and must be under the cover of an eAD or simplified documentation if allowed for direct exports.

Regulation 63A of the excise goods (holding, movement and duty point) regulations 2010 (as amended) applies.

Security needed

Financial security is mandatory. For movements under an eAD, detail of the movement guarantee is shown on field 11 of the eAD.

For direct exports using simplified documentation as allowed under Reg 63A (see additional documents needed) the guarantee details must be shown in box 44 of the export declaration.

Additional information

–

Pre-export action

The eAD must be cross referenced to the export declaration by entering ARC into box 40 of the export declaration.

Box 40 has 3 fields, which should be completed as follows:

field 1 – ‘Z’ should be entered
field 2 – ‘AAD’ should be entered when moving under an eAD and ‘FAD’ when moving under the fallback procedure (document types, codes and associated classes for box 40 refers)
field 3 – the ARC should be entered in full, for example 12GB12345678912345671

For exports started under fallback procedures, field 3 must contain the LRN instead of the ARC. The LRN must be 20 characters or less.

If EMCS becomes available before the goods have been released to the export procedure, box 40 of the export declaration should be amended to show the full ARC.

Post export action

For movements under an eAD, discharge of the movement will be achieved when the dispatching warehouse keeper has received a report of export issued by HMRC through the EMCS system.

For direct exports using simplified movements (see the ‘Additional documents needed’ and ‘Security needed’ sections) the movement is discharged when the dispatching warehouse keeper holds commercial evidence of exports showing ICS code 62.

Guarantors should be aware that until the movement is discharged their liability for the excise duty remains.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.

If evidence of export is not obtained within the specified period then the supply must not be zero-rated.

For full details on VAT time limits for exports and zero rating see Notice 703.

Notes

–

2.43 10 07 006

Goods covered

Exportation of denatured alcohol and UK produced beer, wine, made-wine, cider and perry, ex licenced or registered premises.

Notice

Status of the goods

Box 1 – enter code EX followed by A or D.

Additional specific fields on the export declaration for completion

Box 29 – must be completed for indirect exports.

Box 31 – warehouse stock record reference numbers should be entered.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure unless the UK Trade Tariff or the tariff indicated that the additional 4 digits are needed.

Box 40 – must show the ARC number from the eAD (see paragraph 13.2 of Notice 197 for further details).

Additional documents needed

These duty suspended movements start at the tax warehouse of dispatch in the UK and must be under the cover of an eAD or simplified documentation if allowed for direct exports.

Regulation 63A of the excise goods (holding, movement and duty point) regulations 2010 (as amended) applies.

Security needed

Financial security is mandatory. For movements under an eAD, detail of the movement guarantee is shown on field 11 of the eAD.

For direct exports using simplified documentation as allowed under Reg 63A (see additional documents needed) the guarantee details must be shown in box 44 of the export declaration.

Additional Information

–

Pre-export action

eAD must be cross referenced to the export declaration by entering ARC into box 40 of the export declaration.

Box 40 has 3 fields, which should be completed as follows:

field 1 – ‘Z’ should be entered
field 2 – ‘AAD’ should be entered when moving under an eAD and ‘FAD’ when moving under the fallback procedure (document types, codes and associated classes for box 40 refers)
field 3 – the ARC should be entered in full, for example 12GB12345678912345671

For exports started under fallback procedures, field 3 must contain the LRN instead of the ARC. The LRN must be 20 characters or less.

If EMCS becomes available before the goods have been released to the export procedure, box 40 of the export declaration should be amended to show the full ARC.

Post export action

For movements under an eAD, discharge of the movement will be achieved when the dispatching warehouse keeper has received a report of export issued by HMRC through the EMCS system.

For direct exports using simplified movements (see additional documents needed and security needed) the movement is discharged when the dispatching warehouse keeper holds commercial evidence of exports showing ICS code 62.

Guarantors should be aware that until the movement is discharged their liability for the excise duty remains.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.

If evidence of export is not obtained within the specified period then the supply must not be zero-rated. For full details on VAT time limits for exports and zero rating see Notice 703.

Notes

–

2.44 10 07 014

Goods covered

Any excise goods (UK and EU produced) removed in duty suspension from an excise warehouse for export to non-EU countries and, or special territories of the union.

Notice

Notice 179.

Status of the goods

Box 1 – first sub division enter:

‘CO’ for export to an EU Special Territory (see Tariff Volume 1 Part 2 Section 1)
‘EX’ for export outside the UK and EU
‘EU’ for export to an EFTA country

Second sub division enter: code A or D as appropriate.

Additional specific fields on the export declaration for completion

Box 29 – must be completed for indirect exports.

Box 31 – warehouse stock record reference numbers should be entered.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure unless the UK Trade Tariff or the tariff indicated that the additional 4 digits are needed.

Box 40 – must show the ARC number from the eAD (see paragraph 13.2 of Notice 197 for further details).

Additional documents needed

These duty suspended movements start at the tax warehouse of dispatch in the UK and must be under the cover of an eAD or simplified documentation if allowed for direct exports.

Regulation 63A of the excise goods (holding, movement and duty point) regulations 2010 (as amended) applies.

Security needed

For both direct and indirect exports, financial security is mandatory. For movements under an eAD, details of the movement guarantee is shown on field 11 of the eAD.

For simplified movements (Regulation 63A of the excise goods (holding, movement and duty point) regulations 2010 refers) the details of the movement guarantee must be shown on the export declaration in box 44.

Additional information

This CPC can only be used for excise goods in duty suspension.

Pre-export action

The eAD must be cross referenced to the export declaration by entering ARC into box 40 of the export declaration.

Box 40 has 3 fields, which should be completed as follows:

field 1 – ‘Z’ should be entered
field 2 – ‘AAD’ should be entered when moving under an eAD and ‘FAD’ when moving under the fallback procedure (document types, codes and associated classes for box 40 refers)
field 3 – the ARC should be entered in full, for example 12GB12345678912345671

For exports started under fallback procedures, field 3 must contain the LRN instead of the ARC. The LRN must be 20 characters or less.

If EMCS becomes available before the goods have been released to the export procedure, box 40 of the export declaration should be amended to show the full ARC.

Post export action

For movements under an eAD, discharge of the movement will be achieved when the dispatching warehouse keeper has received a report of export issued by HMRC through the EMCS system.

For direct exports using simplified movements (see the ‘Additional documents needed’ and ‘Security needed’ sections) the movement is discharged when the dispatching warehouse keeper holds commercial evidence of exports showing import clearance status (ICS) code 62.

Guarantors should be aware that until the movement is discharged their liability for the excise duty remains.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.

If evidence of export is not obtained within the specified period then the supply must not be zero-rated.

For full details on VAT time limits for exports and zero rating see Notice 703.

Notes

–

2.45 10 07 015

Goods covered

Tobacco products (in free circulation) exported from registered tobacco premises without payment of tobacco products duty for export to non-EU countries and, or special territories of the union.

Notice

Status of the goods

Box 1 – first sub division enter:

‘CO’ for export to an EU Special Territory (see Tariff Volume 1 Part 2 Section 1)
‘EX’ for export outside the EU
‘EU’ for export to an EFTA country

Second sub division enter: code A or D as appropriate.

Additional specific fields on the export declaration for completion

Box 29 – must be completed for indirect exports.

Box 31 – warehouse stock record reference numbers should be entered.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure unless the UK Trade Tariff or the tariff indicated that the additional 4 digits are needed.

Box 40 – must show the ARC number from the eAD (see paragraph 13.2 of Notice 197 for further details).

Additional documents needed

These duty suspended movements start at the tax warehouse of dispatch in the UK and must be under the cover of an eAD or simplified documentation if allowed for direct exports.

Regulation 63A of the excise goods (holding, movement and duty point) regulations 2010 (as amended) applies.

Security needed

For both direct and indirect exports, financial security is mandatory. For movements under an eAD, details of the movement guarantee is shown on field 11 of the eAD.

For simplified movements (Regulation 63A of the excise goods (holding, movement and duty point) regulations 2010 refers) the details of the movement guarantee must be shown on the export declaration in box 44.

Additional information

This CPC can only be used for excise goods in duty suspension.

Pre-export action

The eAD must be cross referenced to the export declaration by entering ARC into box 40 of the export declaration.

Box 40 has 3 fields, which should be completed as follows:

field 1 – ‘Z’ should be entered
field 2 – ‘AAD’ should be entered when moving under an eAD and ‘FAD’ when moving under the fallback procedure (document types, codes and associated classes for box 40 refers)
field 3 – the ARC should be entered in full, for example 12GB12345678912345671

For exports started under fallback procedures, field 3 must contain the LRN instead of the ARC. The LRN must be 20 characters or less.

If EMCS becomes available before the goods have been released to the export procedure, box 40 of the export declaration should be amended to show the full ARC.

Post export action

For movements under an eAD, discharge of the movement will be achieved when the dispatching warehouse keeper has received a report of export issued by HMRC through the Excise Movement and Control System (EMCS).

For direct exports using simplified movements (see additional documents needed and security needed) the movement is discharged when the dispatching warehouse keeper holds commercial evidence of exports showing ICS code 62.

Guarantors should be aware that until the movement is discharged their liability for the excise duty remains.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.

If evidence of export is not obtained within the specified period then the supply must not be zero-rated.

For full details on VAT time limits for exports and zero rating see Notice 703.

Notes

–

2.46 10 07 E61

Goods covered

Non annex 1 excise goods, national and EU, removed from excise warehouse, for export outside the union or to eligible entitled destinations within the union, using the frontier procedure or inland clearance (CSE) where it’s intended to claim CAP export refund and, or a CAP mandatory licence is needed.

This CPC will mainly be used for exports of sweet liqueurs containing sugar or cream, or certain other alcoholic drinks. However, other products may come within the remit of this CPC from time to time if they become eligible for refund.

Similarly, products may become ineligible if refund is withdrawn on the basic ingredients. A full list of eligible products is available from the RPA, who will notify exporters of any changes.

All other requirements for non annex 1 CAP goods exported using the frontier procedure or CSE can be found listed under CPC codes 10 00 E61 to 10 00 E71. They are also applicable here.

Notice

Status of goods

Where goods are being exported indirectly to or through an EFTA country, entry to the common transit system is needed. Declaration to common transit T1 status must be made using the New Computerised Transit System (NCTS).

The common transit office of departure should be the UK port of export or a linked location (for T5 requirements, see the ‘Additional information’ section).

A T1 may also be needed if goods are shipped on a non-regular vessel (see Regulation 2454/ 93 article 313) which calls at a port in the UK or EU.

Specific fields in the declaration, notes on completion

Box 2 – ‘Consignor/exporter’ must be entered.

Box 18 – ‘Identity of means of transport at departure’ must be entered.

Box 21 – ‘Nationality of active means of transport crossing the border’ must be entered.

Box 34a – country of origin code for the country of origin of the goods must be entered.

Box 37 – customs procedure code 10 07 E61 must be entered.

Box 47e – ‘Enter MOP = L.

Box 49 – enter warehouse identification number. Enter all details of the CAP refund claim in the appropriate boxes. See (UK Trade Tariff: Common Agricultural Policy (charges and refunds)).

Additional documents needed

RPA export licence details should be entered on the declaration.

Direct exports must be accompanied by a W8 from the warehouse to the UK port of export unless CSE is being used.

Indirect exports entered to common transit must be accompanied by the Transit Accompanying Document (TAD) from the office of departure to the office of destination. Indirect exports not under common transit must be accompanied by an AAD from the warehouse to the place of exit from the EU.

Security needed

Security is provided by an excise movement guarantee unless goods are entered to and travelling under common transit when security will be provided by transit guarantee.

Where export is by CSE and direct, the movement guarantee details must be entered in box 44 as a GRNTR additional information statement.

Additional information

If appropriate, box 44 of the declaration should contain financial security details.

Enter T5 details as an N823 document code in box 44, if goods are exported through an EU member state (including goods loaded on a regular vessel that calls at a port in the UK or EU).

VAT

–

Pre-entry action

NES declaration must be lodged prior to export (in accordance with the timescales agreed with customs at the place of export) to enable customs to complete any needed checks in accordance with Regulations 1308/13 and 1276/08.

If this is not done, the goods will not receive export refund. Ensure location is suitable for CAP export. Contact customs if in doubt.

Post clearance action

–

Notes

The goods are not eligible for SDP. Whisky exported under the WERS scheme is not eligible to use this CPC as refund has already been paid.

This CPC allows exporters withdrawing excise goods from warehouse to claim CAP export refund simply and easily. It simplifies the procedure where goods have to satisfy the conditions of both regimes.

CAP refund can be claimed without further action or documentation from the exporter.

Under SAD harmonisation additional information codes, document codes and status codes have been introduced which must be input to CHIEF:

form T1 enter N821
form T5 enter N823

Export licence enter X001.

Refer to:

2.47 10 07 E62

Goods covered

Non annex 1 excise goods, national and EU, removed from excise warehouse, for export outside the Union or to eligible entitled destinations within the union, using frontier procedure or inland clearance (CSE) where it’s intended to claim CAP export refund and a CAP export licence is not needed.

This CPC will mainly be used for exports of sweet liqueurs containing sugar or cream, or certain other alcoholic drinks.

However, other products may come within the remit of this CPC from time to time if they become eligible for refund. Similarly, products may become ineligible if refund is withdrawn on the basic ingredients. A full list of eligible products is available from the RPA, who will notify exporters of any changes.

All other requirements for non annex 1 CAP goods exported using the frontier procedure or CSE can be found listed under CPC codes 10 00 E61 to 10 00 E71. They are also applicable here.

Notice

Status of goods

Where goods are being exported indirectly to or through an EFTA country entry to the common transit system is needed. Declaration to common transit T1 status must be made using NCTS. The common transit office of departure should be the UK port of export or a linked location (for T5 requirements, see the ‘additional information’ section).

A T1 may also be needed if goods are shipped on a non-regular vessel which calls at a port in the UK or EU.

Specific fields in the declaration, notes on completion

Box 2 – ‘Consignor/exporter’ must be entered.

Box 18 – ‘Identity of means of transport at departure’ must be entered.

Box 21 – ‘Nationality of active means of transport crossing the border’ must be entered.

Box 34a – country of origin code for the original country of origin of the goods must be entered.

Box 37 – customs procedure code 10 07 E62 must be entered.

Box 47e – enter MOP = L.

Box 49 – enter warehouse identification number.

Enter all details of the CAP refund claim in the appropriate boxes (see UK Trade Tariff: Common Agricultural Policy (charges and refunds)).

Additional documents needed

Direct exports must be accompanied by a W8 from the warehouse to the UK port of export unless CSE is being used. Indirect exports entered to common transit must be accompanied by the TAD from the office of departure to the office of destination.

Indirect exports not under common transit must be accompanied by an AAD from the warehouse to the place of exit from the EU.

Security needed

Security is provided by an excise movement guarantee unless goods are entered to and travelling under common transit when security will be provided by transit guarantee.

Where export is by CSE and direct, the movement guarantee details must be entered in box 44 as a GRNTR AI statement.

Additional information

If appropriate, box 44 of the declaration should contain financial security details.

Enter T5 details as an N823 document code in box 44, if goods are exported through an EU member state including goods loaded on a regular vessel that calls at a port in the UK or EU.

VAT

–

Pre-entry action

NES declaration must be lodged prior to export (in accordance with the timescales agreed with customs at the place of export) to enable customs to complete any needed checks in accordance with Regulations 1308/13 and 1276/08.

If this is not done, the goods will not receive export refund. Ensure location is suitable for CAP export. Contact customs if in doubt.

Post clearance action

–

Notes

The goods are not eligible for SDP. Whisky exported under the WERS scheme is not eligible to use this CPC as refund has already been paid.

This CPC allows exporters withdrawing excise goods from warehouse to claim CAP export refund simply and easily.

It simplifies the procedure where goods have to satisfy the conditions of both regimes. CAP refund can be claimed without further action or documentation from the exporter.

Under SAD harmonisation additional information codes, document codes and status codes have been introduced which must be input to CHIEF:

form T1 enter N821
form T5 enter N823

Refer to:

2.48 10 07 E63

Goods covered

Non annex 1 excise goods, national and community, removed from excise warehouse, for export in small quantities as part of the small exporters reserve (see Regulation 1043/2005, R1520/00 and RPA leaflet ET17), outside the UK and EU or to eligible entitled destinations within the UK and EU, using the NES frontier procedure or CSE where it’s intended to claim CAP export refund and a CAP export licence is not needed.

This CPC will mainly be used for exports of sweet liqueurs containing sugar or cream, or certain other alcoholic drinks. However, other products may come within the remit of this CPC from time to time if they become eligible for refund.

Similarly, products may become ineligible if refund is withdrawn on the basic ingredients. A full list of eligible products is available from the RPA, who will notify exporters of any changes.

All other requirements for non annex 1 CAP goods exported using the frontier procedure or CSE can be found listed under CPC codes 10 00 E61 to 10 00 E71. They are also applicable here.

Notice

Status of goods

Where goods are being exported indirectly to or through an EFTA country entry to the common transit system is needed. Declaration to common transit T1 status must be made using the NCTS.

The common transit office of departure should be the UK port of export or a linked location (for T5 requirements, see the ‘additional information’ section). A T1 may also be needed if goods are shipped on a non-regular vessel (Delegated Regulation 2015/2446 Article 119) which calls at a port in the UK or EU.

Specific fields in the declaration, notes on completion

Box 2 – consignor, exporter must be entered.

Box 18 – ‘Identity of means of transport at departure’ must be entered.

Box 21 – ‘Nationality of active means of transport crossing the border’ must be entered.

Box 34a – country of origin code for the country of origin of the goods must be entered.

Box 37 – customs procedure code 10 07 E63 must be entered.

Box 47e – enter MOP = L.

Box 49 – enter warehouse identification number. Enter all details of the CAP refund claim in the appropriate boxes, see (UK Trade Tariff: Common Agricultural Policy (charges and refunds)).

Additional documents needed

Direct exports must be accompanied by a W8 from the warehouse to the UK port of export unless CSE is being used.

Indirect exports entered to common transit must be accompanied by the TAD from the office of departure to the office of destination.

Indirect exports not under common transit must be accompanied by an AAD from the warehouse to the place of exit from the EU.

Security needed

Security is provided by an excise movement guarantee unless goods are entered to and travelling under common transit when security will be provided by transit guarantee.

Where export is by CSE and direct, the movement guarantee details must be entered in box 44 as a GRNTR AI statement.

Additional information

If appropriate, box 44 of the declaration should contain financial security details. Enter T5 details as an N823 document code in box 44, if goods are exported through an EU member state (including goods loaded on a regular vessel that calls at a port in the UK or EU).

VAT

–

Pre-entry action

NES declaration must be lodged prior to export (in accordance with the timescales agreed with customs at the place of export) to enable customs to complete any needed checks in accordance with Regulations 1308/13 and 1276/08. If this is not done, the goods will not receive export refund. Ensure location is suitable for CAP export.

Contact customs if in doubt.

Post clearance action

–

Notes

The goods are not eligible for SDP. Whisky exported under the WERS scheme is not eligible to use this CPC as refund has already been paid.

This CPC allows exporters withdrawing excise goods from warehouse to claim CAP export refund simply and easily, where goods have to satisfy the conditions of both regimes. CAP refund can be claimed without further action or documentation from the exporter.

Under SAD harmonisation additional information codes, document codes and status codes have been introduced which must be input to CHIEF:

form T1 enter N821
form T5 enter N823

Refer to:

2.49 10 07 E71

Goods covered

Non annex 1 excise goods, national and community, removed from excise warehouse, for export in small quantities outside the community or to eligible entitled destinations within the community, that can be disregarded for the calculation of the minimum rate of checks (article 10 of 1276/08) using the NES frontier procedure or CSE where it’s intended to claim CAP export refund.

This CPC will mainly be used for exports of sweet liqueurs containing sugar or cream, or certain other alcoholic drinks. However, other products may come within the remit of this CPC from time to time if they become eligible for refund. Similarly, products may become ineligible if refund is withdrawn on the basic ingredients.

A full list of eligible products is available from the RPA, who will notify exporters of any changes.

All other requirements for non annex 1 CAP goods exported using the frontier procedure or CSE can be found listed under CPC codes 10 00 E61 to 10 00 E71. They are also applicable here.

Notice

Status of goods

Where goods are being exported indirectly to or through an EFTA country entry to the common transit system is needed.

Declaration to common transit T1 status must be made using the NCTS. The common transit office of departure should be the UK port of export or a linked location (for T5 requirements, see the ‘additional information’ section).

A T1 may also be needed if goods are shipped on a non-regular vessel which calls at a port in the UK or EU.

Specific fields in the declaration, notes on completion

Box 2 – consignor, exporter must be entered.

Box 18 – ‘Identity of means of transport at departure’ must be entered.

Box 21 – ‘Nationality of active means of transport crossing the border’ must be entered.

Box 34a – country of origin code for the country of origin of the goods must be entered.

Box 37 – customs procedure code 10 07 E71 must be entered.

Box 47e – enter MOP = L.

Box 49 – enter warehouse identification number. Enter all details of the CAP refund claim in the appropriate boxes (see UK Trade Tariff: Common Agricultural Policy (charges and refunds)).

Additional documents needed

Direct exports must be accompanied by a W8 from the warehouse to the UK port of export unless CSE is being used. Indirect exports entered to common transit must be accompanied by the TAD from the office of departure to the office of destination.

Indirect exports not under common transit must be accompanied by an AAD from the warehouse to the place of exit from the EU.

Security needed

Security is provided by an excise movement guarantee unless goods are entered to and travelling under common transit when security will be provided by transit guarantee.

Where export is by CSE and direct, the movement guarantee details must be entered in box 44 as a GRNTR additional information statement.

Additional information

Where export is direct AI statement GRNTR should be entered in box 44 then enter the full name and address of the guarantor along with the waiver, or the guarantee details.

A T5 is needed if goods are exported through an EU member state (including goods loaded on a regular vessel that calls at a port in the UK or EU).

VAT

–

Pre-entry action

NES declaration must be lodged prior to export (in accordance with the timescales agreed with customs at the place of export) to enable customs to complete any needed checks in accordance with Regulations 1308/13 and 1276/08.

If this is not done, the goods will not receive export refund. Ensure location is suitable for CAP export. Contact customs if in doubt.

Post clearance action

–

Notes

The goods are not eligible for SDP. Whisky exported under the WERS scheme is not eligible to use this CPC as refund has already been paid.

This CPC allows exporters withdrawing excise goods from warehouse, to claim CAP export refund simply and easily where goods have to satisfy the conditions of both regimes. CAP refund can be claimed without further action or documentation from the exporter.

Under SAD harmonisation additional information codes, document codes and status codes have been introduced which must be input to CHIEF:

form T1 enter N821
form T5 enter N823

Refer to:

2.50 10 40 000

Goods covered

Goods held under end-use relief being exported.

Notice

Status of goods

First sub division: EX.

Second sub division: enter code D.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

–

Security needed

Security is not normally needed.

Additional information

In box 44 of the SAD do not enter a document status code, enter:

document code N990
end-use authorisation number
authorisation holders reference number as a GEN 45 AI statement
endorsement ‘End-Use goods’ as a GEN 45 A1 statement
AI code SPOFF followed by full name and address of the supervising customs office
AI code 30300 if agricultural goods are being exported

Pre-export action

Where the full declaration procedure is used the goods must be pre entered.

Post clearance action

–

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703 for further details.

Notes

For full declarations code A or D should be entered in box. For Supplementary declarations where 10 40 002 or 10 40 001 was used to pre enter the goods use CPC 10 40 003.

2.51 10 40 001

Goods covered

Goods held under end-use relief being exported as a means of discharging end-use liability eligible for export under SDP, by or on behalf of an approved NES operator authorised to use SDP. Supplementary declaration to be made under CPC 10 40 003.

Notice

Status of goods

First sub division: EX.

Second sub division: enter code C or F as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

–

Security needed

Security is not normally needed.

Additional information

In box 44 of the SAD do not enter a document status code, enter:

document code N990
authorisation holders reference number as a GEN 45 AI statement, if any
end-use authorisation number
the full name and address of the supervising customs office as a SPOFF statement
‘simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement

Pre-export action

Goods to be presented to customs at the office of export or other designated place.

Post clearance action

Supplementary declaration to be submitted within 14 days of the date of departure of the export means of transport.

2.52 10 40 002

Goods covered

Goods held under end-use relief being exported as a means of discharging end-use liability eligible for export under EIDR, by or on behalf of an approved NES operator authorised to use EIDR. Supplementary declaration to be made under CPC 10 40 003.

Notice

Status of goods

First sub division: EX.

Second sub division: enter code F.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

–

Security needed

Security is not normally needed.

Additional information

In box 44 of the SAD do not enter a document status code, enter:

document code N990
end-use authorisation number
authorisation holders reference number as a GEN 45 AI statement
endorsement ‘End-Use goods’ as a GEN 45 A1 statement
the full name and address of the supervising customs office as a SPOFF statement
simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement

Pre-export action

Goods to be presented to customs at the office of export or other designated place.

Post clearance action

Supplementary declaration to be submitted within 14 days of the date of departure of the export means of transport.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703 for further details.

Notes

The pre and post-shipment declarations for this procedure must be made to CHIEF. CPC 10 40 002 is only to be entered on the pre-shipment declaration. Supplementary declaration must be made using CPC 10 40 003 and entering code Z in box 1.

2.53 10 40 003

Goods covered

Goods held under end-use relief being exported as a means of discharging end-use liability supplementary declaration when 10 40 001 or 10 40 002 has been used to pre enter the goods.

Notice

Status of goods

First sub division: EX.

Second sub division: enter code Y or Z as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

If entry has been made by SDP details of the previous entry should be entered in box 40. Enter code X or Z, followed by document type CLE or ZZZ in the format EPU, entry number and date.

Security needed

Security is not normally needed.

Additional information

In box 44 of the SAD do not enter a document status code, enter:

document Code N990
end-use authorisation number
authorisation holders reference number as a GEN 45 AI statement
endorsement ‘End-Use goods’ as a GEN 45 A1 statement
additional information code SPOFF followed by full name and address of the supervising customs office

Pre-export action

–

Post clearance action

–

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703 for further details.

Notes

Exportation should not be the normal method of discharging end-use liability unless the goods are aircraft or aircraft parts or shipwork, continental shelf goods. Prior approval is needed from the supervising office for the exportation of other end-use goods.

For supplementary declarations where 10 40 002 was used to pre-enter the goods, code Z should be entered in box. If 10 40 001 was used to pre enter the goods, code Y should be entered in box 1.

2.54 10 40 004

Goods covered

Goods being exported after refusal by the importer because they:

are defective
do not comply with the contract under which they were imported
were damaged prior to customs clearance

Goods being exported which were in special situations at the time of importation.

Notice

Notice 266.

Status of goods

First sub division: EX.

Second sub division: enter codes A to F, as appropriate.

Specific fields in the declaration, notes on completion

–

Additional documents needed

Licence, if appropriate.

Security needed

–

Additional information

–

Pre-export action

Complete form C&E 1179 and send to your nearest frontiers and international trade business centre at least 48 hours before packing.

Post clearance action

Quote the NES export declaration reference in support of the C&E 1179 claim.

In box 40 of C88, enter code X or Z as appropriate followed by document type CLE or ZZZ in the format EPU, entry number and date.

VAT

–

Notes

–

2.55 10 40 006

Goods covered

Free circulation goods exported from the UK and EU under IP prior import equivalence.

Notice

Status of goods

First sub division: EX.

Second sub division: enter code A or D.

Specific fields in the declaration, notes on completion

Box 44 – see notes.

Additional documents needed

IM/EX – where the export of free circulation goods is being made at a different office to the office where the import to IP was made, the export declaration must be accompanied by an Import and export: information sheet INF9 – inward processing triangular traffic (IM/EX) (C&E1144) that was endorsed at import.

Security needed

If stated in IP authorisation.

Additional information

In box 44 of the SAD do not enter a document status code, enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
declare the full name and address of the supervising Customs Office as a SPOFF Statement
‘IP/S goods’ as a 10200 AI Statement
details of security if needed – enter the appropriate RFS code
document code C610 and document status AC if you need an INF9 to be certified

Pre-export action

–

Post-export action

–

VAT

–

Notes

INF9 – present the original and 2 copies with the export declaration. If satisfied, the office of export will complete boxes 12, 13 and 14 of the INF.

The office of export will retain copies 1 and 2 and return the original to the declarant.

2.56 10 41 000

Goods covered

Goods held under IP (drawback) being exported eligible for export under SDP, by or on behalf of an approved NES operator authorised to use SDP.

Supplementary declaration to be made under CPC 10 41 002.

Notice

–

Status of goods

First sub division: EX.

Second sub division: enter code C or F, as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

–

Security needed

Security is not normally needed.

Additional information

In box 44 of the SAD do not enter a status code, enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement, if any
the full name and address of the supervising customs office as a SPOFF statement
‘IP/D goods’ as a 10400 AI statement
‘simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement

Pre-export action

Goods to be presented to customs at the office of export or other designated place.

Post clearance action

Supplementary declaration to be submitted within 14 days of the date of departure of the export means of transport.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703 for further details.

Notes

The pre and post shipment declarations for this procedure must be made to CHIEF. CPC 10 41 000 is only to be entered on the pre-shipment declaration. Supplementary declaration must be made using CPC 10 41 002.

2.57 10 41 001

Goods covered

Goods held under IP (drawback) being exported eligible for export under EIDR, by or on behalf of an approved NES operator authorised to use EIDR. Supplementary declaration to be made under CPC 10 41 002.

Notice

–

Status of goods

First sub division: EX.

Second sub division: enter code C or F.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

–

Security needed

Security is not normally needed.

Additional information

In box 44 of the SAD do not enter a status code, enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
‘simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement
‘IP/D goods’ as a 10400 AI statement

Pre-export action

Goods to be presented to customs at the office of export or other designated place.

Post clearance action

Supplementary declaration to be submitted within 14 days of the date of departure of the export means of transport.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703 for further details.

Notes

The pre and post shipment declarations for this procedure must be made to CHIEF. CPC 10 41 001 is only to be entered on the pre-shipment declaration.

Supplementary declaration must be made using CPC 10 41 002 and entering code Z in box 1.

2.58 10 41 002

Goods covered

Supplementary declaration for goods held under IP (drawback) being exported where CPC 10 41 000 or 10 41 001 has been used to pre enter the goods.

Notice

Status of goods

First sub division: EX.

Second sub division: enter code Y or Z as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

If entry has been made by SDP, EIDR details of the previous entry should be entered in box 40.

Security needed

Security is not normally needed.

Additional information

In box 44 of the SAD do not enter a document status code, enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
enter ‘IP/D goods’ as a 10400 AI statement

Pre-export action

–

Post clearance action

–

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703 for further details.

Notes

If 10 41 001 was used to pre enter the goods enter code Z in box 1. If 10 41 000 was used to pre enter the goods enter code Y in box 1.

2.59 10 41 003

Goods covered

Goods held under IP (drawback) being exported for which a claim for repayment of duty will be made.

Notice

Status of goods

First sub division: EX.

Second sub division: enter code D.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

A copy of the export entry showing the DUCR.

Security needed

Security is not normally needed.

Additional information

In box 44 of the SAD do not enter a document status code, enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
‘IP/D goods’ as a 10400 AI statement

Pre-export action

–

Post clearance action

–

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703 for further details.

Notes

If 10 40 000 or 10 40 001 was used to pre enter the goods use 10 40 002 to make the supplementary declaration.

2.60 10 41 004

Goods covered

Free circulation goods exported from the UK and EU under equivalence (common stocking) within a IP drawback authorisation.

Notice

Status of goods

First sub division: EX.

Second sub division: enter code A or D as appropriate.

Specific fields on the declaration

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents

–

Security needed

–

Additional information

In box 44 of the SAD do not enter a document status code, enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
‘IP/D goods’ as a 10400 AI statement

Pre-export action

–

Post-export action

–

VAT

–

Notes

–

2.61 10 76 E51

Goods covered

Boned meat of adult male animals eligible for special export refund having previously been placed in a customs warehouse under CPC 76 00 E51, and now being removed from the warehouse for export.

Notice

Status of goods

In free circulation and having been placed under the customs warehousing procedure.

Specific fields in the declaration, notes on completion

Box 30 – fields 1 and 2 location of goods must be an approved SER warehouse.

Box 37 – 10 76 E51 must be entered.

Box 47e – method of payment = L.

Box C9 – RPA Claim type = 15.

Box 44 – enter AI statement PFCLM then full entry number and date of declaration for the entry made previously for these goods under CPC 76 00 E51.

Box 49 – warehouse ID must be entered.

Additional documents needed

–

Security needed

–

Additional information

A T5 is needed when the goods are exported through an EU member state, or sent to an entitled destination in the UK. Enter document code N823 in box 44.

Pre-export action

An entry into warehouse for the same goods must have previously been made under CPC 76 00 E51 within the last 4 months.

Full NES declaration to be made at time of removal from warehouse. The goods location code is mandatory. SDP format cannot be used for goods falling within this CPC.

Post clearance action

–

VAT

–

Notes

It’s permissible for the meat to have:

a change of labels
been frozen
been repackaged (in certain circumstances) from the time of its original entry into the warehouse to the time of removal, however, any export refund due will be based on the condition of the beef at the time of entry into the warehouse

Question 3

3. Customs procedure codes starting with 11

Accepted Answer

3.1 11 00 000

Goods covered

Goods being entered to the export procedure using IP prior export equivalence (export, import) using form INF.

Notice

Status of goods

First sub division: EX.

Second sub division: enter code A or D as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

Where export from the UK is made prior to import to an EU member state form INF5 (form C&E 1290) must be attached for CAP goods liable to a net export charge. If exported as union goods, exporters must provide security for the charges at the place of export, unless a guarantee has been lodged with the RPA.

Security requirements

See additional documents needed.

Additional information

In box 44 of the SAD enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement, if any
document code C606 followed by document status AC if form INF5 needs certifying
the full name and address of the supervising customs office as a SPOFF statement
‘IP/S goods’ as a 10200 AI statement
details of security if needed-enter the appropriate RFS code

Pre-export action

Goods must be pre-entered unless the IP authorisation holder is approved to use simplified export procedures.

Post clearance action

INF5 – present an original and 3 copies with the export declaration.

If satisfied, the office of export will certify box 9 of the INF5 (if the office of export is also the office of exit from the union box 10 of the INF5 will also need to be endorsed).

The office of export will retain copy 3 of the INF5 and return the original, copies 1 and 2 to the exporter. If the office of export is not also the office of exit from the union, the original, copies 2 and 3 must travel with the goods for box 10 of the INF5 to be certified at the office of exit. Once boxes 9, 7 and 10 have been certified the original and copies 1 and 2 should be kept by the importer named in box 2 of the INF5.

VAT

–

Notes

–

3.2 11 00 001

Goods covered

Goods being entered to the export procedure using IP prior export equivalence (export, import) using form INF5 under SDP. The goods must be entered by or on behalf of the IP authorisation holder whose authorisation must include approval to use SDP at export.

Alternatively, if a third party is used, they must be approved to use SDP at export and be named on the IP authorisation under which the goods are exported. Supplementary declaration to be made under CPC 11 00 003.

Notice

Notice 3001.

Status of goods

First sub division: EX.

Second sub division: enter code C or F as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

INF5 for prior export equivalence (export, import) – see notes to 11 00 000.

Security needed

See notes to CPC 11 00 000.

Additional information

In box 44 of the SAD enter:

document code C601
IP authorisation number
document code C606 followed by document status AC
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement, if any
the full name and address of the supervising customs office as a SPOFF statement
‘IP/S goods’ as a 10200 AI statement
details of security if needed-enter the appropriate RFS code
declare ‘Simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement

Pre-export action

Goods to be presented to the customs office of export or other place designated in the IP authorisation.

Post clearance action

Supplementary declaration to be submitted within 14 days of the date of departure of the export means of transport.

VAT

–

Notes

The pre and post shipment declarations for this procedure must be made to CHIEF. CPC 11 51 001 is only to be entered on the pre-shipment declaration. Supplementary declaration must be made using CPC 11 00 003.

3.3 11 00 002

Goods covered

Goods being entered to the export procedure using IP prior export equivalence (export, import) using form INF5 under CSE.

The goods must be entered by or on behalf of the IP authorisation holder whose authorisation must include approval to use CSE at export.

Alternatively, if a third party is used, they must be approved to use SDP at export and be named on the IP authorisation under which the goods are exported. Supplementary declaration to be made under CPC 11 00 003.

Notice

Status of goods

First sub division: EX.

Second sub division: enter codes C or F as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

INF5 for prior export equivalence (export, import) – see notes to 11 00 000.

Security needed

See notes to CPC 11 00 000.

Additional information

In box 44 of the SAD enter:

document code C601
IP authorisation number
document code C606 followed by document status AC
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement, if any
the full name and address of the supervising customs office as a SPOFF statement
‘IP/S goods’ as a 10200 AI statement
details of security if needed – enter the appropriate RFS code
declare ‘Simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement

Pre-export action

Goods to be presented to the customs office of export or other place designated in the IP authorisation.

Post clearance action

Supplementary declaration to be submitted within 14 days of the date of departure of the export means of transport.

VAT

–

Notes

The pre and post shipment declarations for this procedure must be made to CHIEF. CPC 11 00 002 is only to be entered on the pre-shipment declaration. Supplementary declaration must be made using CPC 11 00 003 code Z in box 1.

3.4 11 00 003

Goods covered

Supplementary declaration for goods being entered to the export procedure using IP prior export equivalence (export, import) using form INF5 where CPC 11 00 001 or 11 00 002 has been used to pre enter the goods.

Notice

Status of the goods

First sub division: EX.

Second sub division: enter codes Y to Z as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

A copy of the export entry showing the DUCR. Details of previous document should be entered in box 40.

Security needed

Security is not normally needed.

Additional information

In box 44 of the SAD do not enter a document status code, enter:

enter document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement, if any
the full name and address of the supervising customs office as a SPOFF statement
‘simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement (where CPC 11 51 002 was used to pre enter the goods)
‘IP/S goods’ as a 10400 AI statement
details of security if needed

Box 40 – enter code X or Z, followed by document type CLE or ZZZ in the format EPU, entry number and date.

Pre-export action

–

Post clearance action

–

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declaration must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703 for further details.

Notes

If 11 00 002 used to pre enter the goods code Z in box 1.

Question 4

4. Customs procedure codes starting with 21

Accepted Answer

Temporary export under the customs outward processing procedure.

4.1 21 00 000

Goods covered

Goods temporarily exported outside the UK for processing (includes repair and alterations under criteria set out in a Free Trade Agreement).

Guidance

Find out about how to apply to pay less duty on goods you export to process or repair and using outward processing to process or repair your goods.

Status of goods

First sub division: EX.

Second sub division: enter code D.

Specific fields in the declaration, notes on completion

Box 31 — must contain details to enable the consignment to be identified on return, for example serial numbers, marks or model numbers. If this information is not entered you will need to provide security at re-import until evidence of export is produced.

Box 33 — must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 44 — complete as per instructions in the ‘additional information’.

Additional documents needed

Export licence, if appropriate.

If you intend to sell the goods whilst they are outside the UK and the compensating products will be imported by third parties, you must ensure that a record of this is held within your commercial records and the importer of the goods enters the goods to a CPC in the 48 or 61 21 series using a dummy authorisation number OP 9999/999/99.

Security needed

—

Additional information

A full Outward Processing (OP) authorisation is needed at the time of export.

Do not enter a document status code in box 44 of the SAD, enter:

document code C019
OP authorisation reference number, for example, OP nnnn/nnn/nn
details of the authorised means of identifying the exported goods in the compensating products using AI statement GEN39 declare docket number, reference number, serial number on all documents to evidence the audit trails
the full name and address of the supervising customs office as a SPOFF statement

Importing goods in split consignments.

A certified Import and export: Standardised exchange of information using the EU Trader Portal formerly known as Information sheet INF2 — outward processing triangular traffic (C&E1155) is no longer required if it’s intended to import the compensating products in split consignments. Instead, your commercial records should contain the relevant information to reconcile exported goods to subsequent imports of compensating products.

Pre-export action post clearance action

Reference to the export entry will need to be entered in box 40 upon re-import of the compensating products and kept for audit purposes.

VAT

—

Notes

Failure to obtain and preserve adequate evidence of export will result in relief being denied when the goods are re-imported.

For full declarations code D should be entered in box 1. For supplementary declarations where 21 00 001 or 21 00 002 was used to pre enter the goods use CPC 21 00 003.

4.2 21 00 001

Goods covered

Goods entering OPR being exported under SDP, by or on behalf of an approved NES operator authorised to use SDP. Supplementary declaration must be made under CPC 21 00 003.

Notice

A certified Import and export: Information sheet INF2 – outward processing triangular traffic (C&E1155) if it’s intended to import the compensating products or import the compensating products in split consignments.

Status of goods

First sub division: EX.

Second sub division: enter codes C or F as appropriate.

Specific fields in the declaration, notes on completion

Box 31 – must contain details to enable the consignment to be identified on return, for example serial numbers, marks or model numbers. If this information is not entered you will be needed to provide security at re-import until evidence of export under OPR is produced.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

Export licence, if appropriate.

If you intend to sell the goods whilst they are outside the UK and EU and the compensating products will be imported by third parties, you must ensure that the importer of the goods receives a certified INF2 (from the exporter) and enters the goods to a CPC in the 48 or 61 21 series using a dummy authorisation number OP 9999/999/99.

Security needed

Security may be needed at importation see specific fields in the declaration, notes on completion, and additional documents needed to CPC 61 21 000.

Additional information

An OPR authorisation or authorisation involving more than one EU member state is needed.

Do not enter a document status code in box 44 of the SAD, enter:

document Code C019
OPR authorisation reference number, for example, OP nnnn/nnn/nn
details of the authorised means of identifying the exported goods in the compensating products as AI statement GEN39, for example declare docket number, reference number, serial number on all documents to evidence the audit trails
the full name and address of the supervising customs office as a SPOFF statement
‘simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement
document code C604 followed by document status code AC if you need an INF2 to be certified

If it’s intended to import the compensating products to an EU member state after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate.

This will need to be certified by customs at either the supervising office or EPU along with the export declaration. If you intend to import the compensating products to an EU member state you must ensure that the INF2 is stamped by customs at the office of exit.

Enter code C604 in box 44 if you need the INF2 to be stamped and document status code AC followed by the reference number of the INF.

If you’re authorised to use a ‘globalised’ INF2, insert document code C604 followed by document status code AE.

Pre-export action

Goods to be presented to customs at the office of export or other designated place.

Post clearance action

Supplementary declaration to be submitted within 14 days of the date of departure of the export means of transport.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703 for further details.

Notes

The pre and post shipment declarations for this procedure must be made to CHIEF. CPC 21 00 001 is only to be entered on the pre-shipment declaration. Supplementary declaration must be made using CPC 21 00 003.

4.3 21 00 002

Goods covered

Goods entering OPR being exported under CSE, by or on behalf of an approved NES operator authorised to use CSE. Supplementary declaration must be made under CPC 21 00 003.

Notice

Notice 3001.

Status of goods

First sub division: EX.

Second sub division: enter codes C or F as appropriate.

Specific fields in the declaration, notes on completion

Box 31 – must contain details to enable the consignment to be identified on return, for example serial numbers, marks or model numbers. If this information is not entered you will be needed to provide security at re-import until evidence of export under OPR is produced.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

Export Licence, if appropriate.

A certified Import and export: Information sheet INF2 – outward processing triangular traffic (C&E1155) if it’s intended to import the compensating products or import the compensating products in split consignments.

If you intend to sell the goods whilst they are outside the UK and EU and the compensating products will be imported by third parties, you must ensure that the importer of the goods receives a certified INF2 (from the exporter) and enters the goods to a CPC in the 48 or 61 21 series using a dummy authorisation number OP 9999/999/99.

Security needed

Security may be needed at importation see specific fields in the declaration, notes on completion, and additional documents needed to CPC 61 21 000.

Additional information

An OPR authorisation or authorisation involving more than one EU member state is needed.

Do not enter a document status code box 44 of the SAD, enter:

document code C019
authorised means of identifying the exported goods in the compensating products against AI statement GEN39
document code C604 followed by document status code AC if you need an INF2 to be certified
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
‘simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement If it’s intended to import the compensating products to an EU member state after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate

This will need to be certified by customs at either the supervising office or EPU along with the export declaration. Enter document code C604 and document status AC if you need the INF2 to be certified.

If you’re authorised to use a ‘globalised’ INF2, insert document code C604 followed by document status code AE.

Pre-export action

Goods to be presented to customs at the office of export or other designated place.

Post clearance action

Supplementary declaration to be submitted within 14 days of the date of departure of the export means of transport.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703 for further details.

Notes

The pre and post shipment declarations for this procedure must be made to CHIEF.

CPC 21 00 002 is only to be entered on the pre-shipment declaration. Supplementary declaration must be made using CPC 21 00 03 coding Z in box 1.

4.4 21 00 003

Goods covered

Supplementary declaration for union goods temporarily exported outside the UK and EU, under OPR where CPC 21 00 001 or 21 00 002 were used to pre-enter the goods.

Notice

Find out about how to apply to pay less duty on goods you export to process or repair and using outward processing to process or repair your goods.

Status of goods

First sub division: EX.

Second sub division: enter codes Y to Z as appropriate.

Specific fields in the declaration, notes on completion

Box 31 – must contain details to enable the consignment to be identified on return, for example serial numbers, marks or model numbers. If this information is not entered you will be needed to provide security at re-import until evidence of export under OPR is produced.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

A copy of the export entry and, or a copy of the departure message, clearly showing the DUCR number produced from the CHIEF export system is needed. Details of previous document should be entered in box 40.

If you intend to sell the goods whilst they are outside the UK and EU and the compensating products will be imported by third parties you must ensure that the importer of the goods:

receives the evidence of export in order to gain relief at import
enters the goods to a CPC in the 48 or 61 21 series using a dummy authorisation number OP 9999/999/99

Export licence, if appropriate.

A certified Import and export: Information sheet INF2 – outward processing triangular traffic (C&E1155) if it’s intended to import the compensating products or import the compensating products in split consignments.

If you intend to sell the goods whilst they are outside the UK and EU and the compensating products will be imported by third parties, you must ensure that the importer of the goods:

receives a certified INF2 (from the exporter)
enters the goods to a CPC in the 48 or 61 21 series using a dummy authorisation number OP 9999/999/99

Security needed

Security may be needed at importation see specific fields in the declaration, notes on completion, and additional documents needed to CPC 61 21 000.

Additional information

An OPR authorisation or authorisation involving more than one EU member state is needed.

Do not enter a document status code in box 44 of the SAD, enter:

document code C019
OPR authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
document code C604 followed by document status AC if you need an INF2 to be certified
the full name and address of the supervising customs office as a SPOFF statement
the authorised means of identifying the exported goods in the compensating products using AI statement GEN39
the docket number, reference number, serial number on all documents to evidence the audit trails

If it’s intended to import the compensating products to an EU member state after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate.

If form C&E 1155-INF2 is presented customs need to certify both the original and copy.

Once certified the original should be returned to the exporter (for presentation at re-import) and the copy kept at the NCH until the final date for the re-importation of the products has passed.

If you intend to import the compensating products to an EU member state you must ensure that the INF2 is stamped by customs at the office of exit. Enter document code C604 and document status AC.

If you’re authorised to use a ‘globalised’ INF2, insert document code C604 followed by document status code AE.

Pre-export action

An OPR authorisation or authorisation involving more than one EU member state is needed for this CPC.

If form C&E 1155-INF2 is presented customs need to certify both the original and copy.

Once certified the original should be returned to the exporter (for presentation at re-import) and the copy kept at the NCH until the final date for the re-importation of the products has passed.

Post clearance action

A copy of the export entry and, or a copy of the departure message, clearly showing the DUCR number will not need to be endorsed by customs but will need to be presented upon re-import of the compensating products and kept for audit purposes.

VAT

—

Notes

If the compensating products, repaired items are imported in split consignments upon re-import of the compensating products, repaired items the original INF2 should be presented with the import entry.

The INF2 will need to be written off progressively, certified and returned to the exporter until the final entry is made.

Failure to obtain and preserve adequate evidence of export will result in relief being denied when the goods are re-imported.

4.5 21 00 004

Goods covered

Authorisation by Declaration (formerly known as Simplified Authorisation) — UK goods temporarily exported outside the UK for repair under Outward Processing (OP) (including goods exported for repair and return in the context of a free trade agreement), with application for authorisation for OP being made at the time of lodging the export declaration.

Guidance

Status of goods

First sub division: EX.

Second sub division: enter code D.

Specific fields in the declaration, notes on completion

Box 31 — must contain details to enable the consignment to be identified on return, for example serial numbers, marks or model numbers. If this information is not entered you will be needed to provide security at re-import until evidence of export under OPR is produced.

Box 33 — must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

A copy of the export entry and, or a copy of the departure message, clearly showing the DUCR number produced from the CHIEF export system is needed.

Declare docket number, reference number, serial number on all documents to evidence the audit trails using an AI GEN 39 statement.

Additional information

Box 44 of the SAD must be completed by inserting:

AI statements:

POD 06, 07 to 24
ROY 01
00100 followed by ‘Authorisation by Declaration’ and OP authorisation dummy reference number OP/9999/999/99

Pre-export action

–

Post clearance action

A copy of the export entry and, or a copy of the departure message, clearly showing the DUCR number will not need to be endorsed by customs but the details will need to be entered in box 40 upon re-import of the compensating products and kept for audit.

VAT

–

Notes

This CPC is only available for goods which are exported for the purpose of being repaired and returned to the UK where the application for authorisation is being made at the time of lodging the export declaration.

If any other process is intended, this CPC is not appropriate, and a full OP authorisation is needed.

Authorisation under this CPC may only be obtained by presenting a full export declaration at the place of export. Exports under this CPC may not therefore be made under CSE or SDP.

Failure to obtain and preserve adequate evidence of export will result in relief being denied when goods are re-imported.

On re-importation you should use CPC 61 21 001 or 61 00 000.

4.6 21 00 005

Goods covered

Union goods owned by authorised government departments or agencies, that are VAT paid and not been subject to any refund of VAT, being exported for repair, or replacement under the standard exchange system.

Notice

Status of goods

First sub division: EX.

Second sub division: enter codes A or D as appropriate.

Specific fields in the declaration, notes on completion

Box 31 – must contain details to enable the consignment to be identified on return, for example serial numbers, marks or model numbers. If this information is not entered you will be needed to provide security at re-import until evidence of export under OPR is produced.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

A copy of the export entry and, or a copy of the departure message, clearly showing the DUCR number produced from the CHIEF export system is needed.

Export licence, if appropriate.

Security needed

–

Additional information

Box 44 of the SAD must be completed by inserting:

AI statements from additional information codes for harmonised declarations – the final date the consignment is intended to be returned to the EU Statement = POD 06,07 to 24 (see declaration for removal from customs warehouse regime 4, additional information codes for harmonised declarations)
rate of yield = ROY 01 (see declaration for removal from customs warehouse regime 4, additional information codes for harmonised declarations)
AI statement 00100 followed by ‘simplified authorisation ‘and OPR authorisation reference number OP/9999/999/99

Pre-export action

–

Post clearance action

The export entry and, or a copy of the departure message, clearly showing the DUCR number will not need to be endorsed by customs but the details will need to be entered in box 40 upon re-import of the compensating products and kept for audit purposes.

VAT

–

Notes

Use of this CPC constitutes a declaration that the goods being exported are for the purpose of repair, process or replacement, and are the property of an authorised government department or agency, and the goods at the time of export are in free circulation and:

upon re-import will be subject to relief under Council Regulation 150/2003
VAT has been accounted for on the goods, and no reclaim of VAT has been made
on return of the goods to the union, VAT will be accounted for on all repair, processing, replacement and transportation costs

Non-government departments or agencies should use CPC s 21 00 000 or 21 00 004 as appropriate.

Upon re-import 61 21 009 should be used.

4.7 21 00 006

Goods covered

Union goods temporarily exported outside the union for repair or replacement under the standard exchange system.

Notice

Status of goods

First sub division: EX.

Second sub division: enter code D.

Specific fields in the declaration, notes on completion

Box 31 – must contain details to enable the consignment to be identified on return, for example on completion serial numbers, marks or model numbers. If this information is not entered you will be needed to provide security at re-import until evidence of export under OPR is produced.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 44 – complete as per instructions in ‘additional information’.

Additional documents needed

If you intend to sell the goods whilst they are outside the UK and EU and the repaired or replacement products will be imported by third parties, you must ensure that the importer of the goods:

receives the evidence of export in order to gain relief at import
enters the goods to a CPC in the 48 or 61 21 series using a dummy authorisation number OP 9999/999/99

Export licence, if appropriate.

A certified Import and export: Information sheet INF2 – outward processing triangular traffic (C&E1155) if it’s intended to triangulate the repaired or replacement products or import the repaired or replacement products in split consignments (see notes). If you intend to sell the goods whilst they are outside the UK and EU and the compensating products will be imported by third parties you must ensure that the importer of the goods:

receives a certified INF2 (from the exporter)
enters the goods to a CPC in the 48 or 61 21 series using a dummy authorisation number OP 9999/999/99

Security needed

Security may be needed at importation see specific fields in the declaration, notes on completion, and additional documents needed to CPC 61 21 000.

Additional information

An OPR authorisation or authorisation involving more than one EU member state is needed.

Do not enter a document status code in box 44 of the SAD, enter:

document code C019
OPR authorisation reference number, for example, OP nnnn/nnn/nn
details of the authorised means of identifying the exported goods in the repaired or replacement products using AI statement GEN39 declare docket number, reference number, serial number on all documents to evidence the audit trails
the full name and address of the supervising customs office as a SPOFF statement
document code C604 followed by document status code AC if you need an INF2 to be certified

If it’s intended to import the repaired or replacement products to an EU member state after process or re-import the repaired or replacement products in split consignments, the exporter will need to complete an INF2 form in duplicate at the time they were exported.

You must describe the agreed means of identifying the exported goods in box 16 of the forms and supply an attached sheet with full details if there is insufficient space.

If the means of identification is stated as ‘serial numbers’ they must be listed in box 16, or this box must refer to a separate list, a copy of which must be attached to each part of the INF2 and presented to the UKBF for certification along with the document itself.

If identification is by means of samples (for example, swatches of fabric) you should present them in an open, seal able envelope, with the serial number of the INF2 written on it.

The UKBF will date stamp the sealed envelope, attach it to the INF2 and return it to the exporter for presentation along with the import declaration.

If you’re authorised to a use globalised INF2, insert document code C604 followed by status code AE.

Box 44 – enter code C604 if you need the INF2 to be stamped, document status code AC followed by the reference number of the INF.

Pre-export action

An OPR authorisation or authorisation involving more than one EU member state is needed for this CPC.

If form C&E 1155-INF2 is presented customs need to certify both the original and copy.

Once certified the original should be returned to the exporter (for presentation at re-import) and the copy kept at the NCH until the final date for the re-importation of the products has passed.

Post clearance action

Reference to the export entry will need to be entered in box 40 upon re-import of the compensating products and kept for audit purposes.

VAT

–

Notes

If the repaired or replacement products, repaired items are imported in split consignments upon re-import of the repaired or replacement products the original INF2 should be presented with the import entry.

The INF2 will need to be written off progressively certified and returned to the exporter until the final entry is made.

Failure to obtain and preserve adequate evidence of export will result in relief being denied when the goods are re-imported.

For full declarations code D should be entered in box. For supplementary declarations where 21 00 001 or 21 00 002 was used to pre enter the goods use CPC 21 00 003.

4.8 21 51 000

Goods covered

Goods imported to the union for process, under IP (suspension) arrangements, being temporarily exported under the OPR.

Notice

Status of goods

First sub division: EX.

Second sub division: enter code D as appropriate.

Specific fields in the declaration, notes on completion

Box 31 – must contain enough details to enable the consignment to be identified on return, for example serial numbers, marks or model numbers. If this information is not entered you may be needed to provide security at re-import until the evidence of export under OPR can be proved.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

A copy of the export entry and, or a copy of the departure message, clearly showing the DUCR number produced from the CHIEF export system is needed.

Export licence, if appropriate.

If it’s intended to import the compensating products to an EU member state after process or re-import the compensating products in split consignments, the exporter will need to complete an Import and export: Information sheet INF2 – outward processing triangular traffic (C&E1155) in duplicate.

If form C&E 1155-INF2 is presented customs need to certify both the original and copy. Once certified the original should be returned to the exporter (for presentation at re-import) and the copy kept at the NCH until the final date for the re-importation of the products has passed. You must ensure that the INF2 is stamped by customs at the office of exit.

Security needed

Security may be needed at importation see notes.

Additional information

Do not enter a document status code in box 44 of the export declaration, enter:

document code C601
IP authorisation number
document code C019
OPR authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
document code C604 followed by document status AC (if you need an INF2 to be certified)
the full name and address of the supervising customs office as a SPOFF statement
if you’re authorised to use a ‘globalised’ INF2, insert document code C604 followed by document status code AE

Pre-export action

An IP authorisation or authorisation involving more than one EU member state is needed for this CPC.

If form C&E 1155-INF2 is presented customs need to certify both the original and copy. Once certified the original should be returned to the exporter (for presentation at re-import) and the copy kept at the NCH until the final date for the re-importation of the products has passed.

Post clearance action

The export entry and, or a copy of the departure message, clearly showing the DUCR number will not need to be endorsed by customs but the details will need to be entered in box 40 upon re-import of the compensating products and kept for audit.

VAT

–

Notes

If it’s intended to import the compensating products to an EU member state after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate.

If form C&E 1155-INF2 is presented customs need to certify both the original and copy. Once certified the original should be returned to the exporter (for presentation at re-import) and the copy kept at the NCH until the final date for the re-importation of the products has passed. You must ensure that the INF2 is stamped by customs at the office of exit.

Authorisation under this CPC may only be obtained by presenting a full export declaration at the place of export. Exports under this CPC may not therefore be made under NES or SDP.

Failure to obtain and preserve adequate evidence of export under customs control will result in relief being denied when the goods are re-imported.

Goods originally imported using a simplified IP authorisation cannot use this CPC.

If the compensating products, repaired items are imported in split consignments upon re-import of the compensating products, repaired items the original INF2 should be presented with the import entry. The INF2 will need to be written off progressively, certified and returned to the exporter until the final entry is made.

4.9 21 51 001

Goods covered

Goods previously entered to IP now entering OPR being exported under SDP, by or on behalf of an approved NES operator authorised to use SDP. Supplementary declaration must be made under CPC 21 51 003.

Notice

Status of goods

First sub division: EX.

Second sub division: enter codes C or F as appropriate.

Specific fields in the declaration, notes on completion

Box 31 – must contain enough details to enable the consignment to be identified on return, for example serial numbers, marks or model numbers. If this information is not entered you may be needed to provide security at re-import until the evidence of export under OPR can be proved.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

A copy of the export entry and, or a copy of the departure message, clearly showing the DUCR number produced from the CHIEF export system is needed.

Export licence, if appropriate.

If it’s intended to import the compensating products to an EU member state after process or re-import the compensating products in split consignments, the exporter will need to complete an Import and export: Information sheet INF2 – outward processing triangular traffic (C&E1155) form in duplicate.

If form C&E 1155-INF2 is presented customs need to certify both the original and copy. Once certified the original should be returned to the exporter (for presentation at re-import) and the copy kept at the NCH until the final date for the re-importation of the products has passed. Enter document code C604 and document status AC.

Security needed

Security may be needed at importation see notes.

Additional information

Do not enter a document status code in box 44 of the export declaration, enter:

document code C601
IP authorisation number
document code C019
OPR authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
document code C604 followed by document status AC if you need an INF2 to be certified
the authorised means of identifying the exported goods in the compensating products as AI statement GEN39
declare the full name and address of the supervising customs office as a SPOFF statement
document code C604 followed by document status code AE if you’re authorised to use a ‘globalised’ INF2
details of security if needed – enter the appropriate RFS code
‘simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement

Pre-export action

An IP authorisation or authorisation involving more than one EU member state is needed for this CPC.

If form C&E 1155-INF2 is presented customs need to certify both the original and copy. Once certified the original should be returned to the exporter (for presentation after-import) and the copy kept at the NCH until the final date for the re-importation of the products has passed.

Goods to be presented to customs at the office of export or other designated place.

Post clearance action

Supplementary declaration to be submitted within 14 days of the date of departure of the export means of transport. The export entry and, or a copy of the departure message, clearly showing the DUCR number will not need to be endorsed by customs but will need to be presented upon re-import of the compensating products and kept for audit.

VAT

–

Notes

This CPC is only available for goods which are exported for the purpose of being repaired and returned to IP suspension. If any other process is intended this CPC is not appropriate and an OPR UK or authorisation involving more than one EU member state is needed.

Failure to obtain and preserve adequate evidence of export under customs control will result in relief being denied when the goods are re-imported.

Goods originally imported using a simplified IP authorisation cannot use this CPC.

If the compensating products, repaired items are imported in split consignments upon re-import of the compensating products, repaired items the original INF2 should be presented with the import entry. The INF2 will need to be written off progressively, certified and returned to the exporter until the final entry is made.

The pre and post shipment declarations for this procedure must be made to CHIEF. CPC 21 51 002 is only to be entered on the pre-shipment declaration. Supplementary declaration must be made using CPC 21 51 003.

4.10 21 51 002

Goods covered

Goods previously entered to IP now entering OPR being exported under CSE, by or on behalf of an approved NES operator authorised to use CSE. Supplementary declaration must be made under CPC 21 51 003.

Notice

Status of goods

First sub division: EX.

Second sub division: enter code F.

Specific fields in the declaration, notes on completion

Box 31 – must contain enough details to enable the consignment to be identified on return, for example serial numbers, marks or model numbers. If this information is not entered you may be needed to provide security at re-import until the evidence of export under OPR can be proved.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40–- enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

A copy of the export entry and, or a copy of the departure message, clearly showing the DUCR number produced from the CHIEF export system is needed.

Export licence, if appropriate.

If it’s intended to import the compensating product into an EU member state after process or re-import the compensating products in split consignments, the exporter will need to complete an Import and export: Information sheet INF2 – outward processing triangular traffic (C&E1155) form in duplicate.

If form C&E 1155-INF2 is presented customs need to certify both the original and copy. Once certified the original should be returned to the exporter (for presentation at re-import) and the copy kept at the NCH until the final date for the re-importation of the products has passed. Enter document code C604 and document status AC.

Security needed

Security may be needed at importation see specific fields in the declaration, notes on completion.

Additional information

Do not enter a document status code in box 44 of the export declaration, enter:

document code C601
IP authorisation number
document code C019
OPR authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
document code C604 followed by document status AC if you need an INF2 to be certified
authorised means of identifying the exported goods in the compensating products using an AI GEN 39 statement
the full name and address of the supervising customs office as a SPOFF statement
insert document code C604 followed by document status code AE if you’re authorised to use a ‘globalised’ INF2
details of security if needed-enter the appropriate RFS code
‘simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement

Pre-export action

An IP authorisation or authorisation involving more than one EU member state is needed for this CPC.

If form C&E 1155-INF2 is presented customs need to certify both the original and copy. Once certified the original should be returned to the exporter (for presentation at re-import) and the copy kept at the NCH until the final date for the re-importation of the products has passed.

Goods to be presented to customs at the office of export or other designated place.

Post clearance action

Supplementary declaration to be submitted within 14 days of the date of departure of the export means of transport. The export entry and, or a copy of the departure message, clearly showing the DUCR number will not need to be endorsed by customs but will need to be presented upon re-import of the compensating products and kept for audit.

VAT

–

Notes

This CPC is only available for goods which are exported for the purpose of being repaired and returned to IP suspension. If any other process is intended this CPC is not appropriate and an OPR UK or authorisation involving more than one EU member state is needed.

Failure to obtain and preserve adequate evidence of export under customs control will result in relief being denied when the goods are re-imported.

Goods originally imported using a simplified IP authorisation cannot use this CPC.

If the compensating products, repaired items are imported in split consignments upon re-import of the compensating products, repaired items the original INF2 should be presented with the import entry.

The INF2 will need to be written off progressively, certified and returned to the exporter until the final entry is made. The pre and post shipment declarations for this procedure must be made to CHIEF. CPC 21 51 002 is only to be entered on the pre-shipment declaration.

Supplementary declaration must be made using CPC 21 51 003.

4.11 21 51 003

Goods covered

Supplementary declaration for union goods temporarily exported outside the UK and EU, under OPR where CPC 21 51 001 or 21 51 002 were used to pre enter the goods.

Notice

Status of goods

First sub division: EX.

Second sub division: enter codes Y to Z as appropriate.

Specific fields in the declaration, notes on completion

Box 31 – must contain details to enable the consignment to be identified on return, for example serial numbers, marks or model numbers. If this information is not entered you will be needed to provide security at re-import until evidence of export under OPR is produced.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

A copy of the export entry and, or a copy of the departure message, clearly showing the DUCR number produced from the CHIEF export system is needed. Details of previous document should be entered in box 40.

If you intend to sell the goods whilst they are outside the UK and EU and the compensating products will be imported by third parties you must ensure that the importer of the goods

receives the evidence of export in order to gain relief at import
enters the goods to a CPC in the 48 or 61 21 series using a dummy authorisation number OP 9999/999/99

Export licence, if appropriate.

A certified Import and export: Information sheet INF2 – outward processing triangular traffic (C&E1155) if it’s intended to import the compensating products into different EU member states or import the compensating products in split consignments.

If you intend to sell the goods whilst they are outside the UK and EU and the compensating products will be imported by third parties you must ensure that the importer of the goods:

receives a certified INF2 (from the exporter)
enters the goods to a CPC in the 48 or 61 21 series using a dummy authorisation number OP 9999/999/99

Security needed

Security may be needed at importation see specific fields in the declaration, notes on completion, and additional documents needed to CPC 61 21 000.

Additional information

An OPR authorisation or authorisation involving more than one EU member state is needed.

Do not enter a document status code in box 44 of the SAD, enter:

document code C601
IP authorisation number
document code C019
OPR authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
document code C604 followed by document status AC if you need an INF2 to be certified
the full name and address of the supervising customs office as a SPOFF statement
authorised means of identifying the exported goods in the compensating products as AI statement GEN39 – declare docket number, reference number, serial number on all documents to evidence the audit trails

Box 40 – enter code X or Z as appropriate followed by document type CLE or ZZZ in the format EPU, entry number and date.

If it’s intended to import the compensating products to an EU member state after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate.

If form C&E 1155-INF2 is presented, customs need to certify both the original and copy. Once certified the original should be returned to the exporter (for presentation at re-import) and the copy kept at the NCH until the final date for the re-importation of the products has passed.

Pre-export action

An OPR authorisation or authorisation involving more than one EU member state is needed for this CPC.

If form C&E 1155-INF2 is presented customs need to certify both the original and copy. Once certified the original should be returned to the exporter (for presentation at re-import) and the copy kept at the EPU until the final date for the re-importation of the products has passed.

Post clearance action

A copy of the export entry and, or a copy of the departure message, clearly showing the DUCR number will not need to be endorsed by customs but will need to be presented upon re-import of the compensating products and kept for audit purposes.

VAT

–

Notes

If the compensating products, repaired items are imported in split consignments upon re-import of the compensating products, repaired items the original INF2 should be presented with the import entry.

The INF2 will need to be written off progressively, certified and returned to the exporter until the final entry is made.

Failure to obtain and preserve adequate evidence of export under customs control will result in relief being denied when the goods are re-imported.

4.12 21 51 B51

Goods covered

Goods imported to the union for process, under IP (suspension) arrangements, being temporarily exported under the OPR simplified procedure for repair, with application for authorisation for OPR being made at the time of lodging the export declaration.

Notice

Status of goods

First sub division: EX.

Second sub division: enter codes A or D as appropriate.

Specific fields in the declaration, notes on completion

Box 31 – must contain enough details to enable the consignment to be identified on return, for example serial numbers, marks or model numbers. If this information is not entered you may be needed to provide security at re-import until the evidence of export under OPR can be proved.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

A copy of the export entry and, or a copy of the departure message, clearly showing the DUCR number produced from the CHIEF export system is needed.

Export license if appropriate.

If it’s intended to import the compensating products to an EU member state after process or re-import the compensating products in split consignments, the exporter will need to complete an Import and export: Information sheet INF2 – outward processing triangular traffic (C&E1155) form in duplicate.

If form C&E 1155-INF2 is presented customs need to certify both the original and copy.

Security needed

Security may be needed at importation see notes.

Additional information

Do not enter a document status code in box 44 of the export declaration, enter:

AI statements from additional information codes for harmonised declarations – the final date the consignment is intended to be returned to the EU statement = POD 06, 07 to 24 (see declaration for removal from customs warehouse regime 4, additional information codes for harmonised declarations)
rate of yield = ROY 01 (see declaration for removal from customs warehouse regime 4, additional information codes for harmonised declarations)
declare ‘simplified authorisation ‘, OPR authorisation reference number OP/9999/999/99 as a 00100 AI statement
document code C604 followed by document status code AC (if you need an INF2 to be certified)
document code C601
IP authorisation number
authorisation holders reference number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement

Pre-export action

An IP authorisation or authorisation by declaration is needed for this CPC.

If form C&E 1155-INF2 is presented customs need to certify both the original and copy.

Once certified the original should be returned to the exporter (for presentation at re-import) and the copy kept at the NCH until the final date for the re-importation of the products has passed.

Post clearance action

The export entry and, or a copy of the departure message, clearly showing the DUCR number will not need to be endorsed by customs but the details will need to be entered in box 40 upon re-import of the compensating products and kept for audit.

VAT

–

Notes

This CPC is only available for goods which are exported for the purpose of being repaired and returned to IP Suspension, where the application for authorisation for OPR is being made at the time of lodging the export declaration.

If any other process is intended this CPC is not appropriate and an OPR UK or authorisation involving more than one EU member state is needed.

Authorisation under this CPC may only be obtained by presenting a full export declaration at the place of export. Exports under this CPC may not therefore be made under NES CSE or SDP.

Failure to obtain and preserve adequate evidence of export under customs control will result in relief being denied when the goods are re-imported.

Goods originally imported using a simplified IP authorisation cannot use this CPC.

If the compensating products, repaired items are imported in split consignments upon re-import of the compensating products, repaired items the original INF2 should be presented with the import entry.

The INF2 will need to be written off progressively, certified and returned to the exporter until the final entry is made.

4.13 21 51 B52

Goods covered

Goods imported to the union for process, under IP (suspension) arrangements, being temporarily exported under the OPR procedure for replacement under guarantee.

Notice

Status of goods

First sub division: EX.

Second sub division: enter code D.

Specific fields in the declaration, notes on completion

Box 31 – must contain enough details to enable the consignment to be identified on return, for example serial numbers, marks or model numbers. If this information is not entered you may be needed to provide security at re-import until the evidence of export under OPR can be proved.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

A copy of the export entry and, or a copy of the departure message, clearly showing the DUCR number produced from the CHIEF export system is needed.

Export licence, if appropriate.

If it’s intended to import the compensating products to an EU member state after process or re-import the compensating products in split consignments, the exporter will need to complete an Import and export: Information sheet INF2 – outward processing triangular traffic (C&E1155) form in duplicate.

If form C&E 1155-INF2 is presented customs need to certify both the original and copy. Once certified the original should be returned to the exporter (for presentation at re-import) and the copy kept at the NCH until the final date for the re-importation of the products has passed.

You must ensure that the INF2 is stamped by customs at the office of exit.

Security needed

Security may be needed at importation see notes.

Additional information

Do not enter a document status code in box 44 of the export declaration, it must be completed by inserting:

document code C601
PR authorisation number
document code C019
OPR authorisation number
authorisation holders reference number as a GEN 45 AI statement
document code C604 followed by document status AC (if you need an INF2 to be certified)
the full name and address of the supervising Customs Office as a SPOFF Statement

Pre-export action

An IP authorisation or authorisation involving more than one EU member state is needed for this CPC.

If form C&E 1155-INF2 is presented customs need to certify both the original and copy. Once certified the original should be returned to the exporter (for presentation at re-import) and the copy kept at the NCH until the final date for the re-importation of the products has passed.

Post clearance action

The export entry and, or a copy of the departure message, clearly showing the DUCR number will not need to be endorsed by customs but the details will need to be entered in box 40 upon re-import of the compensating products and kept for audit.

VAT

–

Notes

This CPC is only available for goods which are exported for the purpose of being replaced and returned to IP, if any other process is intended this CPC is not appropriate and an OPR UK or authorisation involving more than one EU member state is needed.

Authorisation under this CPC may only be obtained by presenting a full export declaration at the place of export. Exports under this CPC may not therefore be made under NES CSE or SDP.

Failure to obtain and preserve adequate evidence of export under customs control will result in relief being denied when the goods are re-imported.

Goods originally imported using a simplified IP authorisation cannot use this CPC.

If the compensating products, repaired items are imported in split consignments upon re-import of the compensating products, repaired items the original INF2 should be presented with the import entry.

The INF2 will need to be written off progressively, certified and returned to the exporter until the final entry is made.

Question 5

5. Customs procedure codes starting with 22

Accepted Answer

Temporary dispatch, export under an outward processing procedure other than those referred to under code 21.

5.1 22 00 000

Goods covered

Union goods, being temporarily exported outside the UK and EU for process, repair, adaption, reworking or making up outside the union where VAT relief only will be claimed when the compensating products are re-imported.

Notice

Notice 702.

Status of goods

T2.

Specific fields in the declaration, notes on completion

CPC 22 00 000 must be entered in Box 37 of the SAD.

Additional documents

–

Security needed

–

Additional information

–

Pre-export action

–

Post export action

–

VAT

Use of this CPC constitutes a declaration that the goods are intended for temporary export, for the purpose of processing or treatment outside the UK and EU, and for re-importation after completion of the process.

Notes

This CPC may be used when the exported goods are intended for process, repair, adaption, reworking or making up outside the UK and EU and re-import, and the returned product will be subject to a claim for relief from import VAT only.

An authorisation for OPR is not needed in order to use this CPC. On re-importation CPC 40 00 065, 40 22 065 or 49 00 065 (re-importation from a special territory) must be used.

5.2 22 00 001

Goods covered

Union textile goods temporarily exported outside the union for processing, where Outward Processing Trade (OPT) is being claimed.

Notice

Import controls.

Status of goods

T2.

Specific fields in the declaration, notes on completion

22 00 001 must be entered in box 37.

Additional documents

An extra copy of the export SAD. Export licence, if appropriate.

Security needed

–

Additional information

Box 44 of the SAD is to be completed by entering document code Y009 with OPT authorisation number.

Pre-export action

OPT prior authorisation needed.

Post export action

The extra copy of the export SAD will be kept by customs for control purposes. The prior authorisation will be returned to the exporter for use when the compensating products are re-imported.

VAT

–

Notes

–

5.3 22 00 002

Goods covered

Union textile goods temporarily exported outside the union for processing where OPR and OPT are being claimed.

Notice

Notice 3001.

Import controls.

Status of goods

T2.

Specific fields in the declaration, notes on completion

22 00 002 must be entered in box 37.

Additional documents

An extra copy of the export SAD.

Export licence, if appropriate.

Security needed

–

Additional information

Box 44 of the SAD is to be completed by entering the following:

document code C019 authorisation number
the full name and address of the OPR supervising customs office as a SPOFF statement
authorised means of identifying the exported goods in the compensating products.
document code Y009 with OPT authorisation number

Pre-export action

OPR general authorisation needed.

OPT prior authorisation needed.

Post export action

The extra copy of the export SAD will be kept by customs for control purposes. The prior authorisation will be returned to the exporter for use when the compensating products are re-imported.

VAT

–

Notes

Compensating products must be imported within the time limit shown on the authorisation.

5.4 22 00 003

UK or EU goods, being temporarily exported outside the UK or EU for repair where VAT relief only will be claimed when the compensating products are re-imported.

Notice

Notice 702.

Status of goods

T2.

Specific fields in the declaration, notes on completion

CPC 22 00 003 must be entered in box 37 of the SAD.

Additional documents

–

Security needed

–

Additional information

-

Pre-export action

–

Post export action

–

VAT

Use of this CPC constitutes a declaration that the goods are intended for temporary export, for the purpose of processing or treatment outside the UK and EU, and for re-importation after completion of the process.

Notes

This CPC may be used when the exported goods are intended for, repair, adaption, reworking or making up, outside the UK and EU and re-import, and the returned product will be subject to a claim for relief from import VAT only.

An authorisation for OPR is not needed in order to use this CPC. On re-importation CPC 40 00 065, 40 22 065 or 49 00 065 (re-importation from a special territory) must be used.

Question 6

6. Customs procedure codes starting with 23

Accepted Answer

Temporary export for return in an unaltered state.

6.1 23 00 000

Goods covered

Free circulation goods not proper to any other export CPC, which are intended to be returned unaltered and then declared for returned goods relief (RGR). Including the following and similar types of goods exported as freight:

professional effects such as tools, survey, film and radio equipment, theatrical properties, musical instruments
works of art and other items exported solely for exhibition, display or demonstration
trade samples
trophies belonging to a sporting or organising body based in the UK
other goods on hire or loan, or for use in projects overseas

Notice

Notice 236.

Status of goods

First sub division: EX.

Second sub division: enter code D.

Specific fields in the declaration, notes on completion

Box 2 – must be completed with the name and address of the person responsible for the export, who owns the goods or has similar rights of disposal. This person’s name and address must be in box 8 of the re-import RGR declaration if VAT relief is being claimed.

Box 31 – must contain enough details to enable the consignment to be identified on return, for example serial numbers, marks or model numbers. If this information is not entered you may be needed to provide security at re-import until the evidence of export can be proved.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Additional documents needed

Export licence, if appropriate.

Security needed

–

Additional information

–

Pre-export action

–

Post clearance action

Quote the export declaration reference in support of any subsequent claim to RGR in box 40 in the format EPU/entry number/date.

VAT

The exporter of the goods must be the same as the re-importer of the goods to be eligible for VAT relief under RGR.

Notes

This CPC must only be used for exporting free circulation goods eligible for RGR when re-imported.

Question 7

7. Customs procedure codes starting with 31

Accepted Answer

Re-exportation.

7.1 31 00 000

Goods covered

Goods in temporary storage imported under CFSP declared to an export procedure.

Notice

–

Status of goods

T1.

Specific fields in the declaration, notes on completion

31 00 000 must be entered in box 37 of the SAD.

Additional documents

–

Security needed

–

Additional information

Level of representation to be indicated in box 14, as appropriate.

Enter UCR given at import for consignment in box 44.

Pre-export action

–

Post export action

–

VAT

–

Notes

The CPC is to be entered on the full pre-shipment declaration or only on the post- shipment declaration where an export simplified procedure CSE or SDP is used.

7.2 31 00 017

Goods covered

Re-export of non-UK or non-EU goods that were imported using NES MOU Simplified Transit CPC 00 09 034 or CPC 00 09 035. The goods must:

not exceed £5,000 in value at individual, consignment level
not be controlled/restricted
be re-exported within 4 days of import

Notice

MOU arrangements need the express or fast parcel operator to fulfil specific roles and conditions set out by HMRC.

Express or fast parcel operators who are approved CSE or SDP operators and can fulfil the requirements set out in the MOU can apply by phoning the Express Industry Team on Telephone: 029 203 26546 for further information and advice.

Status of the goods

T1 goods not in free circulation.

Specific fields in the declaration, notes on completion

CHIEF entry format IEFD.

Full details can be found in the data requirements provided to NES MOU approved traders.

Additional documents needed

MOU operators are authorised individually to use CPC 31 00 017 there is no requirement to routinely produce removal authorities and manifests to HMRC. There is a requirement to perform variable tests on systems for customs control and assurance purposes.

Refer to MOU agreements.

Security needed

Deed of undertaking.

Additional information

Details of flight manifest should be quoted in box 44 as a GEN45 AI statement.

Pre-export action

Provide details of import entry details in box 40.

Post export action

Any enquiries should be made to the Express Industry Team on Telephone: 02920 325 167.

VAT

–

Notes

The re-export must be within 4 days of import under CPC 00 09 034 or 00 09 03. Use of this CPC is for direct UK third country ‘export’ traffic only, it must not be used for UK and EU movements.

If the goods will be re-exported from an EU member state, goods must be moved from the UK to that member state using full EU transit procedures.

7.3 31 07 002

Goods covered

Tobacco products (in free circulation), union produced, re-exported from a registered tobacco store to non-UK and non-EU countries and, or special territories of the EU.

Notice

Find out about how to apply to delay or pay less duty on goods you import to process or repair and using outward processing to process or repair your goods.

Status of the goods

Box 1 – first sub division enter:

‘CO’ for export to an EU Special Territory (see Tariff Volume 1 Part 2 Section 1)
‘EX’ for export outside the UK and EU
‘EU’ for export to an EFTA country

Second sub division enter: codes A or D as appropriate.

Specific fields in the declaration, notes on completion

Box 31 – warehouse stock record reference numbers should be entered.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 49 – enter Y followed by identification number (approval number) of warehouse. The country code should be shown as GB.

Additional documents needed

For goods moving in excise duty suspension the following documents are needed:

direct exports – form W8 (from the approved warehouse to the port of exportation in the UK)
indirect exports – an AAD (from the approved warehouse to the place of exit from the EU)

Security needed

For both direct and indirect exports, financial security is mandatory of both the AAD and W8.

Additional information

–

Pre-export Action

–

Post export action

Both the W8 and AAD must be discharged at the place of exit from the UK or EU. Copy 3 (endorsed) must be returned to the warehouse of dispatch to discharge the movement.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.

If evidence of export is not obtained within the specified period then the supply must not be zero-rated. For full details on VAT time limits for exports and zero rating, see Notice 703.

Notes

–

7.4 31 40 C12

Goods covered

Re-export of exhibition goods and cultural items previously imported to a museum or gallery approved by the National Import Reliefs Unit (NIRU) of HMRC on which relief from Customs Duty, and if appropriate VAT, had been claimed.

Notice

Notice 361.

Status of goods

This CPC is only to be used for those goods entered earlier into the UK under CPC 40 00 C12.

Specific fields in the declaration, notes on completion

Box 8 – must be completed with the consignee name and EORI.

Box 9 – declarant must make sure the correct NIRU approval number is included.

Box 14 – declarant must be identified.

Box 31 – must include any additional or supplemental information on the items and the consignment.

Box 33 – must show the commodity code to 8 digits of the items entered to the export procedure.

Box 37 – enter 31 40 C12.

Additional documents needed

Cultural Export Licences must be included where cultural protection legislation requires it. This may include any items previously imported to CPC 40 00 C12 for exhibition purposes, even if the item has remained under third-country ownership. NIRU approval holder and Declarant are responsible for confirming whether Cultural Export licensing applies.

Security needed

Only required in certain circumstances. Contact NIRU to confirm.

Additional information

Enter the original import entry number made to M and G relief. If the export refers to a series of M and G imports, complete and attach a schedule of the import numbers and enter in Box 44 ‘Various – see attached schedule’. Original import entry information for exhibition goods may be required by NIRU for records reconciliation. Refer to re-export requirements described in Notice 361.

Pre-export action

See the previous section on ‘Additional documents needed’. Determine whether Cultural Export Licences are required for any particular item within the consignment to be re-exported. Confirm that the items to be re-exported were all originally imported into UK under CPC 40 00 C12. Ensure that import entry information is available if it’s requested by NIRU or Border Force.

Post-export action

NIRU approval holder must make sure changes are made in their records to show these items have been re-exported. Failure to do so may lead to suspension of NIRU approval. Repeated failure to comply may lead to complete revocation of NIRU approval.

VAT

–

Notes

This CPC should only be used to re-export those goods entered to a NIRU approved establishment, where import originally took place through CPC 40 00 C12. Use of this CPC would then dismiss any liability for relief on those goods if the re-export is carried out correctly. Only those goods imported should be re-exported. Other non-CSDR items should be exported using other export CPCs.

7.5 31 51 000

Goods covered

Re-export of goods entered to either a full IP authorisation or IP authorisation by declaration.

Guidance

Status of goods

First sub division: EX.

Second sub division: enter code D.

Specific fields in the declaration, notes on completion

Box 33 — must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 — enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

—

Security needed

—

Additional information

Do not enter a document status code in box 44 of the SAD, enter:

document code C601
IP authorisation number, if an import to IP was under Authorisation by Declaration use dummy IP authorisation reference number IP/9999/999/99
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement. If authorisation by Declaration was used, declare NIRU as a SPOFF statement
Authorisation by Declaration’ — IP authorisation dummy reference number IP/9999/999/99 as a 00100 AI statement for goods entered to IP Authorisation by Declaration
‘IP/S goods’ as a 10200 AI statement
details of security if needed — enter the appropriate RFS code

Pre-export action

The goods must be pre entered where the full declaration procedure is used or when the IP authorisation holder is not authorised to use simplified export procedures.

Post clearance action

—

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating.

The declarant must make sure they obtain and retain evidence of export within the specified period to zero rate the supply. See Notice 703 for further details.

Notes

A copy of the export entry showing the DUCR should be kept. For full declarations, code D should be entered in box 1.

7.6 31 51 001

Goods covered

Goods held under IP (suspension) being exported eligible for export under SDP, by or on behalf of an approved NES operator authorised to use SDP. Supplementary declaration to be made under CPC 31 51 003.

Notice

Status of goods

First sub division: EX.

Second sub division: enter codes C or F as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

–

Security needed

Security is not normally needed unless security needed of CPC 31 51 003 applies.

Additional information

Do not enter a document status code in box 44 of the SAD, but you must enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
‘simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement
‘IP/S goods’ as a 10200 AI statement

Pre-export action

Goods to be presented to customs at the office of export or other designated place.

Post clearance action

Supplementary declaration to be submitted within 14 days of the date of departure of the export means of transport.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703 for further details.

Notes

The pre and post-shipment declarations for this procedure must be made to CHIEF. CPC 31 51 001 is only to be entered on the pre-shipment declaration. Supplementary declaration must be made using CPC 31 51 003.

7.7 31 51 002

Goods covered

Goods held under IP (suspension) being exported eligible for export under CSE, by or on behalf of an approved NES operator authorised to use CSE. Supplementary declaration to be made under CPC 31 51 003.

Notice

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply. See Notice 703 for further details.

Status of goods

First sub division: EX.

Second sub division: enter codes C or F as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

–

Security needed

Security is not normally needed.

Additional information

Do not enter a document status code in box 44 of the SAD, but you must enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
‘simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement
‘IP/S goods’ as a 10200 AI statement

Pre-export action

Goods to be presented to customs at the office of export or other designated place.

Post clearance action

Supplementary declaration to be submitted within 14 days of the date of departure of the export means of transport.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703 for further details.

Notes

The pre and post shipment declarations for this procedure must be made to CHIEF. CPC 31 51 002 is only to be entered on the pre-shipment declaration. Supplementary declaration must be made using CPC 31 51 003 and entering code Z in box.

7.8 31 51 003

Goods covered

Supplementary declaration for goods held under IP (suspension) being exported where CPC 31 51 001 or 31 51 002 has been used to pre enter the goods.

Notice

Notice 3001.

Status of goods

First sub division: EX.

Second sub division: enter codes, Y to Z as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

A copy of the export entry showing the DUCR.

Security needed

Security is not normally needed.

Additional information

Do not enter a document status code in box 44 of the SAD, but you must enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
‘IP/S goods’ as a 10200 AI statement
details of security if needed – enter the appropriate RFS code

Pre-export action

–

Post clearance action

–

VAT

Notes

If entry has not been made by SDP, CSE you should use CPC 31 51 000. A copy of the export entry showing the DUCR should be kept.

7.9 31 51 008

Goods covered

Re-export of compensating products obtained from milk and milk products entered to IP suspension being exported from the UK and EU eligible for export under SDP, by or on behalf of an approved NES operator authorised to use SDP. Supplementary declaration to be made under CPC 31 51 A51.

Notice

Status of goods

First sub division: EX.

Second sub division: enter codes C or F as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

–

Security needed

Security is not normally needed unless the goods are identified in Commission Regulation 2454/93 Annex 44C, in which case security (subject to the minimum quantities) will be needed to move the goods to the office of exit.

Additional information

Do not enter a document status code in box 44 of the SAD, but you must enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
‘IP/S goods’ as a 10200 AI statement
details of security if needed – enter the appropriate RFS code

Pre-export action

The goods must be pre entered.

Post clearance action

Supplementary declaration to be submitted within 14 days of the date of departure of the export means of transport.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703 for further details.

Notes

A copy of the export entry showing the DUCR should be kept.

7.10 31 51 009

Goods covered

Re-export of compensating products obtained from milk and milk products entered to IP suspension being exported from the UK and EU eligible for export under CSE, by or on behalf of an approved NES operator authorised to use CSE.

Supplementary declaration to be made under CPC 31 51 A51.

Notice

Status of goods

First sub division: EX.

Second sub division: enter code F.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

–

Security needed

Security is not normally needed unless the goods are identified in Commission Regulation 2454/93 Annex 44C, in which case security (subject to the minimum quantities) will be needed to move the goods to the office of exit.

Additional information

Do not enter a document status code in box 44 of the SAD, but you must enter:

Pre-export action

The goods must be pre entered.

Post clearance action

Supplementary declaration to be submitted within 14 days of the date of departure of the export means of transport.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703 for further details.

Notes

A copy of the export entry showing the DUCR should be kept.

7.11 31 51 025

Goods covered

Motor vehicles exported by or on behalf of an approved CSE operator who is a manufacturer and continuous exporter of large volumes of motor vehicles. Motor vehicles subject to export licensing are not covered by this CPC.

This CPC specifically covers motor vehicles imported under IP conditions or motor vehicles which incorporate goods subject to IP. This CPC relates to a monthly PSA lodged by a member of the Society of Motor Manufacturers and Traders (SMMT).

One PSA is to be lodged per country of destination.

Notice

Any security needed for controlled goods. See Notice 275.

Status of goods

T1 – goods not in free circulation.

Specific fields in the declaration, notes on completion

Box 1 – first sub division: EX. Second sub division: enter code F.

Box 8 – Id = leave blank.

Enter 00200 in name, street, city and postcode fields.

Country code = actual country of destination.

Box 37 – enter 31 51 025.

Box 40 – first sub division = Y reference to the entry to records of the detail of the consignment.

Second sub division = CLE.

Third sub-division = traders own ref, for example could be MUCR or one that provides an audit link to the consignment.

Box 44 – declare ‘simplified declaration’ as a 30200 AI statement.

The IP authorisation number, office code reference and address of the IP holder must be quoted on the PSA.

Additional documents needed

Any additional documents needed. See Notice 275.

Security needed

Additional information

–

Pre-export action

Goods to be allocated one UCR per bulk PSA per country of destination per month. This UCR reference is also to be quoted on the supplementary declaration covering motor vehicles re-exported under IP for the calendar month.

Details of the Vehicle Identification Numbers (VINs) should be recorded in the traders records in order to create an audit trail and gain compliance with the purpose of this CPC.

Post shipment action

The use of this CPC covers the PSA requirements for IP vehicles re-exported from the UK, direct to a third country. Following lodgment of the needed PSA CSE traders should enter supplementary declarations to CHIEF throughout the calendar month, quoting the UCR for the PSA.

Following shipment, the shipper is to advise the SMMT trader of the VINs of the vehicles exported, including shipping details. Entry must be made in the trader’s records to complete the audit trail and form the basis of the supplementary declarations submitted to CHIEF.

Traders of all re-exported motor vehicles (subject to IP) who want to make use of the SMMT agreement should ensure that authorisation numbers, local office codes and addresses of the authorisation holder are clearly shown on both the PSA and the supplementary declaration.

VAT

Evidence that goods are subject to IP controls must be kept and adequate record must be maintained in the trader’s records.

Documentary evidence of the transactions should also be maintained to substantiate VAT zero rating. Correct use of this CPC and the appropriate CPC for the supplementary declaration will assist in the completion of the relief granted to the respective goods at importation.

Failure to comply or enter goods to the correct CPC may render the goods liable to customs debt and, or VAT.

Notes

For the purposes of correct use of this CPC licensable goods are excluded.

The CSE PSA notification and supplementary declarations for this procedure must be made to CHIEF either by, or on behalf of, the authorised CSE operator. CPC 31 51 025 is a CPC indicating that CSE for the SMMT is being used. It’s only to be used on the PSA.

Supplementary declarations submitted following use of this CPC must be entered to the correct IP CPC for full declarations, 31 51 003.

7.12 31 51 A51

Goods covered

Re-export of compensating products obtained from milk and milk products entered to IP suspension. Supplementary declaration for being exported where CPC 31 51 008 or 31 51 009 has been used to pre enter the goods.

Notice

See Notice 703 for further details.

Status of goods

First sub division: EX.

Second sub division: enter codes A to F, as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

–

Security needed

Security is not normally needed.

Additional information

Do not enter a document status code in box 44 of the SAD, but you must enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
‘IP/S goods’ as a 10200 AI statement
details of security if needed – enter the appropriate RFS code

Pre-export action

The goods must be pre entered where the full declaration procedure is used or when the IP authorisation holder is not authorised to use simplified export procedures.

Post clearance action

–

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

Notes

A copy of the export entry showing the DUCR should be kept.

7.13 31 51 A52

Goods covered

Re-export of goods entered to IP VAT only suspension under either a full IP authorisation or IP authorisation by declaration.

Guidance

Find out about how to apply to delay or pay less duty on goods you import to process or repair and using outward processing to process or repair your goods.

Status of goods

First sub division: EX.

Second sub division: enter codes D to F, as appropriate.

Specific fields in the declaration, notes on completion

Box 33 — must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 — enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

—

Security needed

—

Additional information

Do not enter a document status code in box 44 of the SAD, but you must enter:

Pre-export action

The goods must be pre entered where the full export declaration procedure is used or when the IP authorisation holder is not authorised to use simplified export procedures.

Post clearance action

—

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703 for further details.

Notes

A copy of the export entry showing the DUCR should be kept. For full declarations, code D should be entered in box 1.

7.14 31 51 E51

Goods covered

Processed CAP goods exported under frontier or local clearance procedures containing ingredients relieved of duty under IP suspension and ingredients of union status in free circulation for which a refund is requested (annex 1 goods), subject to an export certificate.

Notice

Status of goods

First sub division: EX.

Second sub division: enter codes D to F, as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

CAP export licence or Advance Fixing Certificate (AFC) as appropriate.

Security needed

–

Additional information

Do not enter a document status code in box 44 of the SAD, but you must enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement.
‘IP/S goods’ as a 10200 AI statement

Pre-export action

The goods must be pre entered.

Recipe code must be declared, if appropriate.

Post clearance action

A copy of the export entry showing the DUCR should be returned to the exporter and kept by him.

VAT

–

Notes

The entry must identify between IP and non IP ingredients in the product by declaring the correct recipe code.

7.15 31 51 E52

Goods covered

Processed CAP goods exported under frontier or local clearance procedures containing ingredients relieved of duty under IP suspension and ingredients of union status in free circulation for which a refund is requested (annex 1 goods), not subject to an export certificate.

Notice

Status of goods

First sub division: EX.

Second sub division: enter codes D to F, as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

CAP export licence or AFC as appropriate.

Security needed

Security (subject to the minimum quantities) will be needed to move the goods to the office of exit under Commission Regulation 2454/93 Annex 44C.

Additional information

Do not enter a document status code in box 44 of the SAD, enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
‘IPS goods’ as a 10200 AI statement

Pre-export action

The goods must be pre entered.

Recipe code must be declared, if appropriate.

Post clearance action

A copy of the export entry showing the DUCR should be returned to the exporter and kept by him.

VAT

–

Notes

The entry must identify between IP and non IP ingredients in the product by declaring the correct recipe code.

7.16 31 51 E53

Goods covered

Processed CAP goods exported under frontier or local clearance procedures containing ingredients relieved of duty under IP suspension and ingredients of union status in free circulation for which a refund is requested (annex 1 goods) exported in small quantities without an export certificate.

Notice

Status of goods

First sub division: EX.

Second sub division: enter codes D to F, as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

CAP export licence or AFC as appropriate.

Security needed

Security (subject to the minimum quantities) will be needed to move the goods to the office of exit under Commission Regulation 2454/93 Annex 44C.

Additional information

Do not enter a document status code in box 44 of the SAD, but you must enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
‘IP/S goods’ as a 10200 AI statement

Pre-export action

The goods must be pre entered.

Recipe code must be declared, if appropriate.

Post clearance action

A copy of the export entry showing the DUCR should be returned to the exporter and kept by him.

VAT

–

Notes

The entry must identify between IP and non IP ingredients in the product by declaring the correct recipe code.

7.17 31 51 E61

Goods covered

Processed CAP goods exported under frontier or local clearance procedures containing ingredients relieved of duty under IP suspension and ingredients of union status in free circulation for which a refund is requested (non annex 1 goods), subject to a refund certificate.

Notice

Notice 3001.

Notice 800.

Status of goods

First sub division: EX.

Second sub division: enter codes D to F, as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

CAP export licence or AFC.

Security needed

–

Additional information

Do not enter a document status code in box 44 of the SAD, but you must enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising Customs Office as a SPOFF statement
‘IP/S goods’ as a 10200 AI statement

Pre-export action

The goods must be pre entered.

Recipe code must be declared, if appropriate.

Post clearance action

A copy of the export entry showing the DUCR should be returned to the exporter and kept by him.

VAT

–

Notes

The entry must identify between IP and non IP ingredients in the product by declaring the correct recipe code.

7.18 31 51 E62

Goods covered

Processed CAP goods exported under frontier or local clearance procedures containing ingredients relieved of duty under IP suspension and ingredients of union status in free circulation for which a refund is requested (non annex 1 goods), not subject to a refund certificate.

Notice

Notice 3001.

Status of goods

First sub division: EX.

Second sub division: enter codes D to F, as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

CAP export licence or AFC as appropriate.

Security needed

–

Additional information

Do not enter a document status code in box 44 of the SAD, enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
‘IP/S goods’ as a 10200 AI statement

Pre-export action

The goods must be pre entered.

Recipe code must be declared, if appropriate.

Post clearance action

A copy of the export entry showing the DUCR should be returned to the exporter and kept by him.

VAT

–

Notes

The entry must identify between IP and non IP ingredients in the product by declaring the correct recipe code.

7.19 31 51 E63

Goods covered

Processed CAP goods exported under frontier or local clearance procedures containing ingredients relieved of duty under IP suspension and ingredients of union status in free circulation for which a refund is requested (non annex 1 goods) exported in small quantities without a refund certificate.

Notice

Notice 3001.

Status of goods

First sub division: EX.

Second sub division: enter codes D to F, as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

CAP export licence or AFC as appropriate.

Security needed

Security (subject to the minimum quantities) will be needed to move the goods to the office of exit under Commission Regulation 2454/93 Annex 44C.

Additional information

Do not enter a document status code in box 44 of the SAD, but you must enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
‘IP/S goods’ as a 10200 AI statement

Pre-export action

The goods must be pre entered.

Recipe code must be declared, if appropriate.

Post clearance action

A copy of the export entry showing the DUCR should be returned to the exporter and kept by him.

VAT

–

Notes

The entry must identify between IP and non IP ingredients in the product by declaring the correct recipe code.

7.20 31 51 E71

Goods covered

Processed CAP goods exported under frontier or local clearance procedures containing ingredients relieved of duty under IP suspension and ingredients of union status in free circulation for which a refund is requested, exported in small quantities disregarded for the calculation of minimum rates of checks.

Notice

Notice 800.

Status of goods

First sub division: EX.

Second sub division: enter codes D to F, as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

CAP export licence or AFC as appropriate.

Security needed

–

Additional information

Do not enter a document status code in box 44 of the SAD, but you must enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
‘IP/S goods’ as a 10200 AI statement

Pre-export action

The goods must be pre entered.

Recipe code must be declared, if appropriate.

Post clearance action

A copy of the export entry showing the DUCR should be returned to the exporter and kept by him.

VAT

–

Notes

The entry must identify between IP and non IP ingredients in the product by declaring the correct recipe code.

7.21 31 51 F62

Goods covered

Processed CAP goods exported under frontier or local clearance procedures containing ingredients relieved of duty under IP suspension and ingredients of union status in free circulation for victualing eligible for refunds.

Notice

Notice 800: Common Agricultural Policy export procedures.

Status of goods

First sub division: EX.

Second sub division: enter codes D to F, as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

CAP export licence or AFC as appropriate.

Security needed

–

Additional information

Do not enter a document status code in box 44 of the SAD, but you must enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
’ IP/S goods’ as a 10200 AI statement

Pre-export action

The goods must be pre entered.

Recipe code must be declared, if appropriate.

Post clearance action

A copy of the export entry showing the DUCR should be returned to the exporter and kept by him.

VAT

–

Notes

The entry must identify between IP and non IP ingredients in the product by declaring the correct recipe code.

7.22 31 51 F63

Goods covered

Processed CAP goods exported under frontier or local clearance procedures containing ingredients relieved of duty under IP suspension and ingredients of union status in free circulation entered to a victualing warehouse (Articles 40 to 43 Regulation EC 800/99).

Notice

Notice 3001: customs special procedures for the Union Customs Code.

Status of goods

First sub division: EX.

Second sub division: enter codes D to F, as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

CAP export licence or AFC as appropriate.

Security needed

–

Additional information

Do not enter a document status code in box 44 of the SAD, but you must enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
‘IP/S goods’ as a 10200 AI statement

Pre-export action

The goods must be pre entered.

Recipe code must be declared, if appropriate.

Post clearance action

A copy of the export entry showing the DUCR should be returned to the exporter and kept by him.

VAT

–

Notes

The entry must identify between IP and non IP ingredients in the product by declaring the correct recipe code.

7.23 31 51 F64

Goods covered

Processed CAP goods, exported under frontier or local clearance procedures containing ingredients relieved of duty under IP suspension and ingredients of union status in free circulation exiting a victualing warehouse intended for victualing.

Notice

Status of goods

First sub division: EX.

Second sub division: enter codes D to F, as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Additional documents needed

CAP export licence or AFC as appropriate.

Security needed

Security (subject to the minimum quantities) will be needed to move the goods to the office of exit under Commission Regulation 2454/93 Annex 44C.

Additional information

Do not enter a document status code in box 44 of the SAD, but you must enter:

document code C601
IP authorisation number
authorisation holders reference number, for example invoice or order number as a GEN 45 AI statement
the full name and address of the supervising customs office as a SPOFF statement
‘IP/S goods’ as a 10200 AI statement

Pre-export action

The goods must be pre entered.

Recipe code must be declared, if appropriate.

Post clearance action

A copy of the export entry showing the DUCR should be returned to the exporter and kept by him.

VAT

–

Notes

The entry must identify between IP and non IP ingredients in the product by declaring the correct recipe code.

7.24 31 53 000

Goods covered

TA goods being re-exported outside the UK and EU using the standard full pre-entry procedure.

Do not use this CPC for supplementary declarations where 31 53 002 or 31 53 001 was used to pre enter the goods, see CPC 31 53 003.

Notice

Status of Goods

Not in free circulation.

Specific fields in the declaration, notes on completion

Box 1 – in the first space sub division enter Ex, in the second sub division enter codes A or D as appropriate (see exports).

Box 33 – the commodity code to 8 digits of the goods being declared for re-export.

Box 40 (previous document) – to identify the TA entry being discharged by this re-export declaration, enter z/zzz/ (followed by date of the entry to TA in the format yymmdd) followed by the TA C88 entry number.

Box 44:

Additional documents needed

–

Security needed

–

Additional information

–

Pre-export action

The declaration must be completed and presented with the goods to customs at the UK port or airport of departure before loading.

Post clearance action

Enquiries must be addressed to the supervising office identified in box 4.

VAT

–

Notes

Evidence of discharge – a copy of this re-export declaration or reference to the re-export declaration entry number should be sent (together with commercial documents that clearly identify that the goods entered for temporary admission have been re-exported), to the supervising office identified in box 44.

7.25 31 53 001

Goods covered

TA goods held under a TA full authorisation involving more than one EU member state with approval to use simplified export procedures being re-exported outside the UK and EU using the SDP.

Notice

Notice 200.

Status of goods

Not in free circulation.

Specific fields in the declaration, notes on completion

Box 1 – in the first sub division enter EX, in the second sub division (see exports) enter codes C or F as appropriate.

Box 33 – enter the commodity code to 8 digits of the goods being declared for re-export.

Box 40 (previous document) – identify the previous TA entry by entering ‘z/zzz/’ (followed by date of the entry to TA in the format yymmdd), followed by the TA C88 entry number.

Box 44 – enter the following:

document code N990 (see document, certificate and authorisation codes for harmonised declarations)
TA authorisation number in the format TA/nnnn/nnn/nn, do not enter a document status code
the full name and address of the supervising customs office as a SPOFF statement (see additional information codes for harmonised declarations)
state ‘simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement (see additional information codes for harmonised declarations)
enter ‘TA goods’ as a 10500 AI statement (see additional information codes for harmonised declarations)

Additional documents needed

–

Security needed

–

Additional information

–

Pre-export action

Goods to be presented to customs at the office of export or other designated place.

Post clearance action

Enquiries must be addressed to the supervising office identified in box 44.

A supplementary declaration under CPC 31 53 000 must be submitted within 14 days of the date of departure of the export.

VAT

Notes

A copy of the re-export entry showing the DUCR should be kept.

7.26 31 53 002

Goods covered

TA goods held under a TA full authorisation involving more then one EU member state with approval to use CSE, being re-exported outside the UK and EU.

Notice

Status of goods

Not in free circulation.

7.27 Specific fields in the declaration, notes on completion

Box 1 – in the first sub division enter EX, in the second sub division (see exports) enter C or F as appropriate.

Box 33 – the commodity code to 8 digits of the goods being declared for re-export.

Box 40 (previous document) – to identify the previous TA entry by entering ‘z/zzz/’ (followed by date of the entry to TA in the format yymmdd), followed by the TA C88 entry number.

Box 44 – enter the following:

document code N990 (see document, certificate and authorisation codes for harmonised declarations)
TA authorisation number in the format TA/nnnn/nnn/nn, do not enter a document status code
the full name and address of the supervising customs office as a SPOFF statement (see additional information codes for harmonised declarations)
state ‘simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement (see additional information codes for harmonised declarations)
enter ‘TA goods’ as a 10500 AI statement (see additional information codes for harmonised declarations)

Additional documents needed

–

Security needed

–

Additional information

–

Pre-export action

Goods to be presented to customs at the office of export or other designated place.

Post clearance action

Enquiries must be addressed to the supervising office identified in box 44. A supplementary declaration under CPC 31 53 003 must be submitted within 14 days of the date of departure of the export means of transport.

Notes

A copy of the export entry showing the DUCR should be kept.

7.28 31 53 003

Goods covered

Supplementary declaration for TA goods previously that were declared for re-export outside the UK and EU under CPC 31 53 001 or 31 53 002.

If entry has not been made by SDP you should use CPC 31 53 000.

Notice

Status of goods

Not in free circulation.

Specific fields in the declaration, notes on completion

Box 1 – in the first sub division enter EX, in the second sub division (see exports) if:

31 53 001 was used to pre enter the goods for re-export enter code x or y enter as appropriate
31 53 002 was used to pre enter the goods for re-export enter code z

Box 33 – the commodity code to 8 digits of the goods that were declared for re-export.

Box 40 (previous document) – identify the previous TA re-export entry made using CP 31 53 001 or 31 53 002 by entering ‘z/zzz/’ (followed by date of the entry in the format yymmdd), followed by the TA C88 entry number.

Box 44 – enter:

document code N990 (see document, certificate and authorisation codes for harmonised declarations), do not enter a document status code
TA authorisation number in the format TA nnnn/nnn/nn
the full name and address of the supervising customs office as a SPOFF statement (see additional information codes for harmonised declarations)
state ‘simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement (see additional information codes for harmonised declarations)
enter ‘TA goods’ as a 10500 AI statement (see additional information codes for harmonised declarations)

Additional documents needed

A copy of the re-export entry under CPC 31 53 001 or 31 53 002 showing the DUCR or reference to the DUCR.

Security needed

–

Additional information

–

Pre-export action

–

Post clearance action

Enquiries must be addressed to the supervising office identified in box 44.

VAT

–

Notes

Evidence of discharge – a copy of the re-export entry. A copy of the re-export entry showing the DUCR (or reference to the re-export declaration entry number), should be sent together with commercial documents that clearly identify that the goods entered for TA have been re-exported, to the supervising office identified in box 44.

This CPC must not be used for TA goods under a TA simplified authorisation.

7.29 31 71 000

Goods covered

Goods re-exported from a customs warehouse.

Notice

Status of goods

Not in free circulation.

First sub division – EX.

Second sub division: enter codes ‘A’, ‘D’, as appropriate.

Specific fields in the declaration, notes on completion

Box 31 – warehouse stock record reference numbers should be entered.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Box 44 – enter document code C600. Do not enter a status code.

Box 49 – enter A, B, C, D, E followed by the identification number of the customs warehouse, followed by GB.

Additional documents needed

–

Security needed

Security is not normally needed.

Additional information

–

Pre-export action

–

Post clearance action

–

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703: export of goods from the UK for further details.

Notes

For full declarations code A or D should be entered in box 1.

7.30 31 71 001

Goods covered

Goods re-exported from a customs warehouse eligible for export under SDP, by or on behalf of an approved NES operator authorised to use SDP. Supplementary declaration to be made under CPC 31 71 003.

Notice

See Notice 703: export of goods from the UK for further details.

Status of goods

First sub division: EX.

Second sub division: enter code ‘F’.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Box 44 – enter document code C600:

do not enter a document status code
declare ‘simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement

Box 49 – enter A, C, D , E, if you hold a Community Customs Code issued authorisation, or R or U if you hold a Union Customs Code authorisation, followed by identification number of the customs warehouse and GB.

Additional documents needed

–

Security needed

Security is not normally needed.

Additional information

–

Pre-export action

Goods to be presented to customs at the office of export or other designated place.

Post clearance action

Supplementary declaration to be submitted within 14 days of the date of departure of the export means of transport.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

Notes

A copy of the export entry showing the DUCR should be kept.

The pre and post shipment declarations for this procedure must be made to CHIEF. CPC 31 71 001 is only to be entered on the pre-shipment declaration. Supplementary declaration must be made using CPC 31 71 003.

7.31 31 71 002

Goods covered

Goods re-exported from a customs warehouse eligible for export under CSE, by or on behalf of an approved NES operator authorised to use CSE. Supplementary declaration to be made under CPC 31 71 003.

Notice

Status of goods

First sub division: EX.

Second sub division: enter codes ‘C’ or ‘F’ as appropriate.

Specific fields in the declaration, notes on completion

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Box 44 – enter document code C600. Do not enter a document status code.

Box 49 – enter A, C, D , E, if you hold a Community Customs Code issued authorisation, or R or U if you hold a Union Customs Code authorisation, followed by identification number of the customs warehouse and GB.

Additional documents needed

–

Security needed

–

Additional information

Box 44 – declare ‘simplified exportation’ with the number of the authorisation and the name of the customs office of issue as a 30200 AI statement.

Pre-export action

Goods to be presented to customs at the office of export or other designated place. Goods can only move under transit arrangements. The TAD must be presented prior to the physical removal of the goods.

Post clearance action

Supplementary declaration to be submitted within 14 days of the date of departure of the export means of transport.

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703: export of goods from the UK for further details.

Notes

A copy of the export entry should be kept.

The pre and post shipment declarations for this procedure must be made to CHIEF. CPC 31 71 002 is only to be entered on the pre-shipment declaration. Supplementary declaration must be made using CPC 31 71 003 and entering code Z in box 1.

7.32 31 71 003

Goods covered

Supplementary declaration for goods being exported from a customs warehouse where CPC 31 71 001 or 31 71 002 has been used to pre enter the goods.

Notice

Status of goods

First sub division – EX.

Second sub division: enter codes ‘Y’ or ‘Z’ as appropriate.

Specific fields in the declaration, notes on completion

Box 31 – warehouse stock record reference numbers should be entered.

Box 33 – must show the commodity code to 8 digits of the goods being entered to the export procedure.

Box 40 – enter code Z followed by document type CLE or ZZZ in the format EPU, entry number and date.

Box 44 – enter document code C600 do not enter a document status code.

Box 49 – enter A, B, C, D, E followed by the identification number of the customs warehouse, followed by GB.

A copy of the export entry showing the DUCR.

Security needed

–

Additional information

–

Pre-export action

–

Post clearance action

–

VAT

Documentary evidence of export is needed to support a claim to VAT zero rating. The declarant must ensure they obtain and retain evidence of export within the specified period to zero rate the supply.

See Notice 703: export of goods from the UK for further details.

Notes

If entry has not been made by SDP, CSE you should use CPC 31 71 000. A copy of the export entry showing the DUCR should be kept.

If 31 71 002 was used to pre enter the goods code Z in box 1.

Question 8

8. Customs procedure codes starting with 76

Accepted Answer

8.1 76 00 E51

Goods covered

Boned meat of adult male bovine animals eligible for special export refund placed in a customs warehouse prior to export.

Notice