Guidance

Imports and community transport inwards

Updated 25 August 2022

If you are making a declaration using the Customs Declaration Service (CDS) follow the guidance in the UK Trade Tariff: volume 3 for CDS.

1. Rules

The rules governing customs procedure applying to the introduction of goods to the UK from places outside the UK and EU from their arrival until they’re entered to free circulation or another customs procedure are prescribed in:

• UCC Council Regulation (EU) No. 952/2013 (Articles 12 to 14)
• Commission Regulations 2015/2446 and 2015/2447
• Statutory Instrument 1991
• No. 2724 (The Customs Controls on Importation of Goods Regulations 1991) as amended by Statutory Instrument 1992
• No. 3095 (The Customs and Excise (Single Market etc) Regulations 1992) prescribe forms, procedures and the penalties for breaches of the rules

When an importing ship or aircraft arrives at the place where goods are to be unloaded, the goods must be ‘presented’ to customs by the person who brought them into the UK or EU or by the person who assumes responsibility for their onward carriage (this includes freight haulage companies, shipping and aircraft lines).

Goods may be presented by either:

• using an approved computerised trade inventory system linked to customs
• lodging form C1600A at the designated customs office

Goods which have been moved under a transit procedure should be presented to customs under the rules applicable to that procedure.

All goods must be electronically presented immediately upon arrival at the designated customs office approved by customs authorities. If the customs office is closed, presentation must be made within an hour of it re-opening.

Goods can only be ‘presented’ to customs when they’ve actually arrived at the place of unloading.

After presentation the goods must be covered by a declaration to a customs procedure or a temporary storage declaration containing the information needed to identify the goods. The declaration should normally be made at the same customs office as presentation.

The declaration must be made by any of the following:

• the person who conveyed the goods into the UK or EU
• the person who assumes responsibility for their onward carriage
• the shipping, airline or haulage company
• the representative of any of the above

Use form C88 for declarations in the UK. Customs may accept commercial documents or computer records if they contain the necessary details. Acceptable commercial documents include:

• bills of lading
• air way-bills
• container manifests
• load lists
• manifests
• consignment records (on computerised inventory systems)

Where goods have travelled under a transit procedure, the copy of the transit document retained by the office of destination will be the declaration.

A declaration must be made 24 hours after presentation. If the goods are entered or re-exported from the UK or EU, or destroyed before declaration has been made the declaration might be waived. Contact the customs office at the place of unloading for advice about these waivers.

Following declaration the goods may be put to a prescribed procedure (for example, entry to free circulation, a transit procedure or warehousing regime). Goods which are placed under the EU transit procedure must be presented at the office of destination together with the Transit Accompanying Document (TAD) (or copies 4 and 5 of the Single Administrative Document (SAD) under the fallback procedure) to end the transit movement before they can be placed under another prescribed customs procedure.

An import declaration is only required for the following categories of goods on arrival in the UK:

• goods from a non- UK and non-EU country direct
• goods from a non-UK and non-EU country via an EU country which have not already been cleared into free circulation

• goods from the Channel Islands and the following special territories of the EU:

  • French Overseas Departments of Martinique
  • Guadeloupe
  • Reunion and French Guiana
  • Canary Islands
  • Mount Athos
  • Vatican City

When goods are imported into the UK it’s the responsibility of the importer or their authorised agent to declare them to customs. In most cases a SAD is used for this purpose.

You can read about the exceptions for the Import Control System and other import procedures.

When the SAD is used as an import declaration a plain paper print of the information may need to be declared after the input of data by the importer or agent to the customs entry processing computer (CHIEF). The plain paper print must conform, in terms of the location of the information, to the standard document laid down by EU legislation. Alternatively pre-printed forms may be used, this includes forms that have been partially completed in an EU member state, any missing information must be added to the forms before they are signed and submitted to customs at the place of import clearance.

The input of data by traders to CHIEF is known as Direct Trader Input (DTI). The use of these facilities where they exist, though of substantial benefit to traders and customs alike, is not compulsory. Goods imported for clearance at these locations may be declared to customs on pre-printed SADs instead, without using DTI. These declarations will then normally be input to CHIEF by customs staff before the goods are cleared for importation. This method is known as customs input of entries (CIE).

Where declarations are lodged at a customs computerised locations, such as the National Clearance Hub (NCH) they should be given on a single copy of plain paper or pre-printed stationery (printed pads of copy 6 are available from the VAT: general enquiries helpline). Copy 6 of a set originating in an EU member state, properly completed and signed in the UK may also be used.

Where goods are declared by the use of manual declarations the dual purpose 4-part set provided in the UK should be used with the reference to export copy numbers 1, 2, 3 and 4 deleted. It’s necessary for carbon paper to be inserted between the last 2 copies if the declarant requires a copy for their own use. Copies 6, 7 and 8 of a set originating in an EU member state, properly completed and signed in the UK may also be used, but carbon paper has to be inserted between all copies prior to completion.

Manual declarations consist of copies 6, 7 and 8. On declarations at DTI and CIE locations a copy 6 is required.

In signing an import declaration the signatory accepts full legal responsibility for all the information it contains, including that which was provided in the export country, or utilizing the specified requirement in a ‘paperless entries’ environment, the signatory accepts full legal responsibility for all the information. The accuracy of the information already on the form must be checked. Any inaccuracies must be corrected and these corrections must be drawn to customs’ attention when the declaration is presented. If necessary a fresh import declaration should be completed.

Information declared on a SAD completed in the export country must not be erased.

Additional copies of the declaration may be required when the goods are subject to certain procedures. These additional copies will be either:

• extra plain paper prints
• extra copy 6s from UK produced pads
• photocopies of copy 6

This part provides detailed information about how to use the SAD as an import declaration, additional documents which may have to be provided, the range of special import facilities available and special requirements relating to certain goods or the circumstances under which they are being imported.

2. Standard import procedures (including customs warehouse removals - general requirements)

2.1 Completion of import declarations

This part explains in detail the information to be declared under each box heading on an import declaration. Customs staff at the place of entry presentation should be consulted if there is any doubt about the way in which particular boxes are to be completed.

The importance of declaring correct information cannot be over-stressed. Errors can lead to delayed clearance, the imposition of penalties and the seizure of goods which is costly to importers and agents alike. Additionally, there are heavy penalties for making false declarations.

Not all of the information which must be included on a paper declaration made at a DTI location has to be input to CHIEF. Indications are provided under each box heading, of DTI input requirements and the circumstances in which the information should (or should not) be declared.

Each box description in this section is preceded by 4 statements which specify the circumstances in which the information must be provided. These are:

• DTI input – an indication of whether the information must be input to CHIEF by traders using DTI
• declaration methods – an indication of whether the information must appear on paper declarations presented when DTI or CIE are used, or when declarations are presented at manual locations
• entry types – an indication of whether this box appears on a SAD, C21 – Customs Clearance Request, WRD – Warehouse Removal Declaration, or one of the following CFSP declarations:
  • SFD – Simplified Frontier Declaration
  • FSD – Final Supplementary Declaration
  • SDI – Supplementary Declaration for Imports
  • SDW – Supplementary Declaration for customs warehouse removals
• exceptions – an explanation of the circumstances when certain information should not be declared

It is important to understand that when information is required to appear on a declaration, it must also appear on DTI plain paper declarations, even when that information is not input to CHIEF.

Notes

In several cases the following instructions indicate that boxes are to be left blank. Some of these boxes may have been completed on SADs arriving from EU member states. Where that is so and the forms are being used as import declarations in this country the information must be allowed to stand – it must not be deleted or erased.

For DTI entries CHIEF converts lower case letters into upper case and displays data accordingly.

2.2 Trader identification

The identity of a trader is a combination of the country code of the issuing country and the Identity reference allocated by that country. For UK traders enter ‘GB’ followed by the trader’s Economic Operator Registration and Identification (EORI) number.

In the UK, identities are EORI numbers which are (with a few minor exceptions) 12 characters long and are usually a 9 digit VAT number followed by a 3 digit suffix (typically 000). Traders who are EORI number members of a VAT group registration will have already been issued with a 3 digit suffix as part of their registration for VAT. Where exports are made by VAT group members they should use this same 3 digit suffix as the EORI number suffix on export declarations.

Notes

Some government departments and agencies have been issued with special registration numbers.

If a UK trader is not registered for VAT they can apply for an EORI number. Private individuals can use GBPR where there’s no commercial purpose involved (for example, household effects).

Non UK traders who have an identity issued by an EU country can enter those details. If a trader has a UK allocated EORI number then this must be declared, even if the trader also has non-UK identities.

Show identities on paper declarations after ‘No’.

Non-UK and non-EU traders declaring goods for relief under temporary admission (such as the customs procedure code (CPC) in Box 37 is in the 53 series (excluding CPC 53 00 002) or where a non-UK and non-EU issued ATA carnet is used), don’t need to apply for an EORI number.

Box 1 – declaration

Declaration types	Screen name	EDI data element
C21, Full, SFD, SDI, SDW, FSD and WRD	Decln (1)	DECLN-TYPE

This box has 3 subdivisions but only the first 2 are to be used. The whole of this box must be left blank on SAD continuation sheets whenever they are used.

First subdivision

Enter the type of declaration as follows:

Code	Type of declaration
CO	All the goods being declared are from a special territory of the EU
EU	All the goods being declared are from an EFTA member state
IM	All other goods

When a SAD, partially completed in an EU member state, is being used as the import declaration and the first sub-division contains the code ‘EX, this code must be amended to read ‘IM’.

Second subdivision

Used to indicate both the type of declaration and if the goods have arrived or not at the goods location. For DTI declarations the code used must be consistent with the CHIEF transaction being used.

Code	Type of declaration	Goods Arrived or not
A	Normal (Full and WRD) declaration	Goods arrived
C	SDP SFD	Goods arrived
D	Normal (Full) declaration	Goods not arrived
F	SDP SFD	Goods not arrived
G	(Transit) SFD	Goods arrived
H	(Transit) SFD	Goods not arrived
J	C21	Goods arrived
K	C21	Goods not arrived
Y	SDP supplementary declaration or (import SDP and/or LCP) final supplementary declaration
Z	LCP (import or warehouse removal) supplementary declaration (SDI/SDW)

Third subdivision

This is to be left blank in the UK.

Box 2 – consignor/exporter

Declaration types	Screen name
C21, Full, SFD, SDI, SDW and WRD	Consignor (2)

The consignor/exporter name and address, and their identity details, if known, are to be provided.

Notes

A consignor is the party which, by contract with a carrier, consigns or sends goods with the carrier, or has them conveyed by the carrier.

An exporter is the person on whose behalf the export declaration is made and who is the owner of the goods or has a similar right of disposal over them at the time when the declaration is accepted.

For paper and C21 declarations only one consignor/exporter is to be declared. For all other declarations, if there is only one consignor/exporter then the consignor/exporter details are to be supplied at header level. If there is more than one consignor/exporter then consignor/exporter details are to be supplied at item level (one consignor/exporter per item).

Read about the completion rules for the multiple consignor procedure.

Identity

Screen name	EDI data element
Id	Header: CNSGR-TID Item: I-CNSGR-TID

Enter the consignor/exporter identity if known. The identity of a consignor/exporter is a combination of the country code of the issuing country and the Identity reference allocated by that country.

The identity reference must take the following form:

• agency code (an..3) as listed in UN/EDIFACT 3055
• exporter’s Identification Code (an..13)

For example, ‘JP1511234567890’ for a Japanese exporter (country code: JP) whose identification number with Japanese customs (agency code 151) is 1234567890

Name and address

Screen names	EDI data elements
Name, Street, City, PstCde and Ctry	Header: CNSGR-NAME, CNSGR-STREET, CNSGR-CITY, CNSGR-POSTCODE, CNSGR-CNTRY Item: I-CNSGR-NAME, I-CNSGR-STREET, I-CNSGR-CITY, I-CNSGR-POSTCODE, I-CNSGR-CNTRY

Enter the full name and address of the consignor/exporter, including the postcode. Where a country does not use a postcode or equivalent code, (for example, US zip code), enter ‘NA’ in this field. If the goods are imported under a contract of sale, the consignor/exporter is the first person or company selling them; otherwise it is the person or company owning the goods prior to their importation.

Box 3 – forms

Declaration types	Screen name	EDI data element
Paper Full declaration	None	None

If continuation sheets are not used (such as, it’s only a single item declaration) this box can be left blank. Otherwise enter the number of sheets being used (for example, if there are 2 continuation sheets, enter 1/3 on the SAD, 2/3 on the first continuation sheet and 3/3 on the second continuation sheet). The first figure is to be entered in the first subdivision of the box and the second figure is to be entered in the second subdivision

Box 5 – items

Declaration types	Screen name	EDI data element
Paper full declarations	Items (5)	None

Enter, the total number of items declared on all the SAD and SAD continuation sheets used for the consignment. The number of items must correspond to the number of ‘description of goods’ boxes (Box 31) completed. Any description of goods boxes on SAD continuation sheets which are not used must be crossed through.

The maximum number of items that is to be entered is 99. If there are more than 99 items then further declarations must be submitted for the balance of the items.

Box 6 – total packages

Declaration types	Screen name	EDI data element
C21, Full, SFD, SDI, SDW and WRD	Pkgs (6)	TOT-PKGS

Enter the total number of packages making up the consignment covered by the declaration. When goods are imported in bulk (for example, grain, oil) enter 1.

Box 7 – reference number

Declaration types	Screen name	EDI data element
C21, Full, SFD, SDI, SDW, FSD and WRD	D/Ref (7)	TDR-OWN-REF-ENT

For optional use by the declarant to record a commercial reference for their own purposes. This field is not supported by CHIEF as a key to the declaration and is in addition to any Box 44. Declaration unique consignment reference (DUCR) and DUCR part suffix, which should be used in preference.

Box 8 – consignee and number

Declaration types	Screen name
C21, Full, SFD, SDI, SDW, FSD and WRD	Consignee (8)

Depending on the circumstances, the consignee’s identity and their name and address are to be provided.

The consignee can be declared at the header level or for each item.

Notes

For paper and C21 declarations only one consignee is to be declared. For all other declarations, if there is only one consignee then the consignee’s details are to be supplied at header level, but if there is more than one consignee then consignee details are to be supplied at item level (one consignee per item).

‘Consignee’ includes any owner of the goods or any other person possessing, or beneficially interested in them at any time between their importation and their clearance by customs or the person to whom goods have to be delivered.

When goods are being entered for a private customs warehouse, the name, address and Identity of the approved Warehouse trader is required unless shown in Box 14 as the declarant.

Names and addresses of persons declared as consignees on declarations of imported goods are liable to be disseminated and published as part of overseas trade data. Therefore it is important that consignee details are accurate.

For bulk declarations when the consignee is declared at item level, deferred payment cannot be to the consignees account (such as only DAN prefix A is permitted unless the consignee is declared at header level) and payment can’t be secured by consignee (such as. method of payments U, V and X are not allowed if consignee is declared at item level).

An import VAT certificate C79 will only be issued when the consignee EORI number is declared at the header level. In the absence of an import VAT certificate, a copy of the declaration will need to be kept as evidence of the importation.

Identity

Screen name	EDI data elements
Id	Header: CNSGE-TID Item: I-CNSGE-TID

Enter the consignee’s identity.

Read more about entering the consignee’s identity.

When goods are declared for removal from free zones, other than for export, enter the identity of the person removing the goods or placing them in free circulation.

For bulked low value CPCs, enter the EORI number of the authorisation holder.

On FSD declarations insert the EORI number of the Customs Freight Simplified Procedures (CFSP) authorized trader.

For commercial importations by a consignee that is not registered for VAT an EORI number must be used. This applies to all commercial imports including ‘one off’ consignments. For non-UK and non-EU traders declaring goods for relief under temporary admission who don’t require an EORI number, enter ‘00500’ in the id field prefaced by the non-UK and non-EU country code of the importer followed by their name and address.

Name and address

Screen names	EDI data elements
Name, Street, City, PstCde and Ctry	Header: CNSGE-NAME, CNSGE-STREET, CNSGE-CITY, CNSGE-POSTCODE, CNSGE-CNTRY Item: I-CNSGE-NAME, I-CNSGE-STREET, I-CNSGE-CITY, I-CNSGE- POSTCODE, I-CNSGE-CNTRY

The full name and address is to be entered if either:

• the country code is other than ‘GB’
• the identity is ‘GBPR’
• it is a Paper declaration

Box 14 – declarant/representative

Declaration types	Screen name
C21, Full, FSD, SFD, SDI, SDW and WRD	Declrnt (14)

The declarant’s type of representation and, depending on the circumstances, their identity and name and address are to be provided.

Type of representation

Screen name	EDI data element
Rep	DECLT-REP

This field must always be completed. Enter one of the following codes:

Code	Representation
1	Trader completing own declaration, such as self-representation
2	Direct representation
3	Indirect representation

On paper declarations the code must be shown in square brackets, that is [1], at the beginning of the ‘No’ field.

Any person may appoint a representative (agent) to perform the acts and formalities laid down by customs rules.

Direct representation

Where an agent is acting as a ‘direct’ representative, in the name and on behalf of another person – the ‘declarant’, the agent must hold (and be able to produce on customs request), written authority of their powers to act as the declarant’s representative. Failure to produce written authority will result in liability resting with the agent.

Where an agent delegates the making of a declaration to a sub-agent and the sub-agent makes the declaration in a ‘direct’ capacity, in the name and on behalf of the first agent, the sub-agent must hold (and be able to produce on request to customs) written authority of their power to act. Failure to produce written authority will result in liability resting with the sub-agent.

Indirect representation

Where the declarant is acting as an ‘indirect’ representative in their own name, but on behalf of another person, both parties accept joint liability for all information provided.

Where an agent delegates the making of a declaration to a sub-agent in an indirect capacity on behalf of the first agent, then the sub-agent becomes the customs debtor. The original agent ceases to be a customs debtor because they neither make the declaration nor have responsibility for performing the acts and formalities laid down by customs rules.

If the type of representation has been entered as ‘1’ then no further details need be supplied. In all other cases enter the declarant’s identity.

Identity

Screen name	EDI data element
Id	DECLT-TID

Enter the declarant’s identity.

Read about entering the declarant’s identity.

Where a sub-agent, acting as a direct representative (DR), is completing a CFSP declaration (SFD, SDI, SDW) on behalf of a CFSP authorised trader (IR), the identity of the IR must be entered in box 14 and the sub-agent’s identity must be (entered in box 44 under AI statement ‘GEN46’)(see UK Trade Tariff: additional information codes for harmonised declarations).

Name and address

Screen name	EDI data elements
Name, Street, City, PstCde and Ctry	DECLT-NAME, DECLT-STREET, DECLT-CITY, DECLT-POSTCODE, DECLT-CNTRY

If the declarant’s identity has been entered, then the full name and address of the declarant must also be entered if either:

• the country code is other than ‘GB’
• the identity is ‘GBPR’
• it is a paper declaration

On paper declarations enter the full name and address of the person or company concerned, and the telephone number of the signatory.

Box 15(a) – country of dispatch code

Declaration types	Screen name	EDI data element
Full, SFD (in certain circumstances), SDW, SDI and WRD	Disp ctry(15a)	DISP-CNTRY

Normally you should enter the relevant country code for the country from which the goods were initially dispatched to the UK.

Where the goods are being dispatched from a group of countries, enter the code for the individual country. For example, if dispatched from the EU, this should be the individual code for the Member State, for example, ‘FR’ for France.

If, however, in the course of their transportation, there is a stoppage or legal action taken in respect of the goods in an intermediate country causing them to remain in that country for a longer period than would normally have been the case, you should enter the country code for the last intermediate country where the goods were last located before arrival in the UK.

Notes

On SFDs for controlled goods this box must be completed only if a full licensing declaration at the frontier is required.

Commercial transactions en route. For goods which have been subject to a further commercial transaction en route, for example a change of ownership in an Intermediate country, such as a non-UK and non-EU country enter the code for the country where the change took place.

Whale factory ships. For goods produced or manufactured on whale factory ships not registered in the UK and consigned direct to this country enter the code for the country in which the ship is registered.

Deep sea fisheries. For goods consigned direct to the UK from the deep sea fisheries enter the code for the country in which the fishing vessel is registered. Show the description ‘deep sea fisheries’ in Box 31.

Box 21 – identity and nationality of the active means of transport crossing the border nationality

On SFDs for controlled goods this box must be completed only if a full licensing declaration at the frontier is required.

Declaration types	Screen name	EDI data element
Full, SFD (in certain circumstances), WRD, SDI and SDW	Trpt nat (21)	TRPT-CNTRY

The nationality of the means of transport must not be declared if Box 25 is completed with 2, 5 or 7.

Enter the Nationality of the active means of transport crossing the border, except:

• for goods being declared for removal from, or use in, free zones enter ‘GB’
• in the case of ships or aircraft registered in the colonies or dependencies of a foreign country enter the nationality of that country
• in the case of ships or aircraft registered in the UK dependent territories enter the nationality of that territory
• for fish landed directly at UK ports by foreign fishery vessels enter ‘FF’

Identity

Declaration types	Screen name (Security data)	EDI data element
C21, Full, SFD	Transport Id	TRPT-ID

The identity of the means of transport will only be required, for the declaration types detailed above, when it is possible to submit a combined pre-arrival notification and customs declaration.

Box 22 – invoice currency and total amount invoiced

Declaration types	Screen name	EDI data elements
Full, SFD (in certain circumstances), SDI, SDW and WRD	Curr/Inv amt (22)	INV-TOT-AC, INV-CRRN

On SFDs for controlled goods this box must be completed only if a full licensing declaration at the frontier is required. Text in this box is conditional, dependent on definition in Tariff (for example Customs Procedure, Commodity) or elsewhere (for example license).

First subdivision - invoice currency

Unless the goods have been invoiced in more than one currency or a fixed rate of exchange as stipulated in the contract of sale, is being used enter in the space for codes on the extreme left of the box, the code from country and currency codes for the currency in which the goods have been invoiced.

If the goods have been invoiced in more than one currency or a fixed rate of exchange as stipulated in the contract of sale, is being used enter the code for sterling. The rate of exchange used must be declared in the plain language area of Box 44 as document code ‘9WKS’. A copy of the worksheet or valuation declaration showing how the conversion was made, must be attached. Evidence to support the use of fixed rates will normally be required.

CHIEF converts foreign currency amounts into sterling using stored rates of exchange. The rate of exchange used for this purpose is the rate in force on the day the declaration is accepted.

Rates of exchange for most foreign currencies used for customs purposes are published by HM Revenue and Customs (HMRC) monthly, and apply from midnight on the last day of the month for use during the following month. The rate for a particular currency may be changed within this period whenever the value of sterling in relation to that currency changes by 5% or more. You can read about rates of exchange to be used for customs purposes, including any changes in published rates.

Second subdivision – Amount

In the remaining area of this box enter in the currency identified in the first subdivision either:

• the invoice price (or the adjusted invoice price when valuation methods 1 or 6 are used (see box 42 invoice price)
• the customs value of the goods

This box should be completed with the sum of the item prices declared in Box 42, in the currency invoiced. The rules associated with the amounts to be entered at item level are set out in Box 42.

Box 25 – mode of transport at the border

Declaration types	Screen name	EDI data element
Full, SDI, SDW and WRD	Trpt Mode (25)	TRPT-MODE-CODE

From the list below, enter the relevant code for the mode of transport corresponding to the active means of transport by which the goods entered the UK or EU.

Mode of transport	Code
Sea transport	1
Rail transport	2
Road transport	3
Air transport	4
Postal consignment (see below)	5
Roll-on-Roll-off (RoRo)	6
Fixed transport installations	7
Inland waterway transport	8
Own propulsion	9

Code 5 should only be used for goods handled by the authorised postal operator which is governed by the Universal Postal Union, such as Royal Mail Group. The ‘actual’ mode of transport should be used for all other goods.

To be declared on SDWs and WRDs only when Box 62 is completed.

The Channel Tunnel Terminal (Eurotunnel) should be declared using code ‘6’: RoRo.

Box 26 – inland mode of transport

Declaration types	Screen name	EDI data element
Full, SFD and SD I	Inld Trpt Mode (26)	TRPT-MODE-INLD

Completion of this box is mandatory when import formalities are carried out away from the point of entry into the UK or EU. Completion isn’t required for entry into a customs warehouse or goods coming from a free zone.

From the list at Box 25 above enter the relevant code for the inland mode of transport which is expected to be or was used.

Box 30 – location of goods

On SFDs for controlled goods this box must be completed only if a full licensing declaration at the frontier is required.

Declaration types	Screen name	EDI data element
C21, Full, SFD (in certain circumstances) and SDI	Locn Goods (30)	GDS-LOCN-CODE

On supplementary declarations enter the place where the goods were unloaded. The goods location code has 3 parts – see below – but don’t enter any separator or space between the parts.

Part 1 – country code

In all cases enter ‘GB’.

Part 2 – location code

In all other cases from the list of freight location codes or inland clearance depots and free zone codes, enter the relevant code for where the goods are available for examination.

Part 3 – shed/local identity code

This part does not need to be completed unless the goods are at a location where computerised inventory systems are based on the use of transit shed identity codes, in these cases enter the appropriate CCS-UK transit shed code.

Box 31 – packages and description of goods

For each item on the declaration a description of goods, package marks, number and kind and any container numbers are to be entered as set out below.

Any description of goods boxes on Paper SAD continuation sheets that aren’t used must be crossed through.

Description of goods

Declaration types	Screen name	EDI data element
C21, Full, SFD, SDI, SDW and WRD	Goods Description (31)	GDS-DESC

This field must be completed except on FSDs.

The goods described in this box must all be subject to the same Binding Tariff Information Reference Number if held for the goods commodity code.

Enter a description of the goods that will identify them. If the goods described here don’t comprise the whole contents of a package, container or trailer this should be made clear by adding the words ‘part case’, ‘part container’, ‘part trailer’.

The description of the goods must be the normal trade description and detailed enough for immediate, precise identification and classification. This doesn’t mean copying out the full description as set out in the tariff. For example ‘magnesium potassium sulphate’ (heading 31.04 commodity code 310490000) should be described in those terms and not as ‘other mineral or chemical fertilisers, potassic’.

For CFSP purposes, enter a description of the goods which is enough to allow the identification and examination of goods.

Where the commodity code to be used depends on size, weight or other physical criteria, the description should include that information.

Chemicals classified in chapters 28 and 29 of the UK Trade Tariff should be described using their precise chemical name and the appropriate 5 digit reference number.

Certain imports requiring an additional code (such as goods subject to variable charges), certain anti-dumping duties, wine reference prices.

For excise goods, a full description of the goods including the volume, brand name, container sizes and strength etc. must always be provided, for example 1000 c/s Old St Andrews golf ball whisky miniatures 12×5cl at 40%, rot 232/02.

When goods are chargeable with excise duties in respect of parts or ingredients, their description should make this clear. The excisable parts or ingredients must be declared in Box 47 (calculation of taxes).

Package marks, number and kind

Declaration types	Screen name	EDI data elements
C21, Full, SFD, SDI, SDW and WRD	Package (31), Marks, Number, Kind	PKG-MARKS, PKG-COUNT, PKG-KIND

Package counts and package marks are conditional, depending on whether ‘bulk’ or ‘unpacked’ is used.

Identify the packaging that holds the packaging that immediately surrounds the goods, such as ‘the number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or number of pieces, if unpackaged’.

Examples

For beer the packaging might be the crate or carton and not the bottle in which the beer is contained or if the goods are contained immediately within cartons contained on a pallet (for examples, books), the pallet instead should be declared.

For a single consignment in one or a number of containers, the containers themselves can be deemed to be the outer packaging. There is only a need to supply the marks and numbers, quantity and container numbers. In effect, in this example, the container number(s) will be the marks and need only be entered as container details but with reference to this entered in the marks, for example ‘Package kind CN – see container id details entered’.

Where the goods are subject to different duty or VAT rates (for example mixtures of red and white wine or children and adults clothing) the lowest divisible level of packaging must be declared in order to aid identification. Thus, bottles, wrapping or other packaging will be more appropriate in these examples.

For each kind of package, enter:

a) Any marks and numbers on the packages. Taking into account the packaging examples given above, where there is one common identifying number for all of the packaging then only this number need be entered.

If there isn’t enough space to record all the information, create another set of package details with the same kind of packages code. On paper declarations put PM=’ in front of the marks and numbers – for example ‘PM=ABC123’.

b) The quantity of packages, or for unpackaged goods) the number of pieces. On Paper declarations precede the quantity by ‘PN=’ for example ‘PN=99’.

c) A ‘Kind of package’ code. On paper declarations put PC=’ in front of the package code – for example ‘PC=AE’.

On paper declarations if for an item there is more than one set of package marks/number/kind, separate each set of details by a semi-colon ‘;’.

Find a full list of packages codes.

Containers

Declaration types	Screen name	EDI data elements
C21, Full, SFD, SDI, SDW and WRD	Contnr Id (31)	CNTR-NO

Complete this field as follows:

• if the goods will be in a container at the point of entering the UK or EU, enter the container number(s)
• if the goods are containerized but the container number(s) are not yet known then enter ‘number(s) unknown’
• if the goods are not containerised or it is not known whether they are containerised then leave this field blank

To avoid duplication, the container number should only be declared against the first item of a declaration. Where further items on the same declaration are packed into different containers, Box 31 will need to show the correct container number at item level.

On paper declarations precede the (list of) container numbers by ‘CN=’ or, for part containers, by ’Part Container=’, and separate each container number by a comma, for example ‘Part Container=ABCD12345, BCDE234567, WXYZ98765’.

Notes

The term ‘container’ covers:

• large, re-usable containers, for example ISO types designed to be transported by road, rail, sea, or air
• smaller re-usable types of containers of an internal volume of a cubic metre or more designed to be transported by road, rail, sea or air and capable of specialised handling without unloading
• specialised re-usable containers designed to be used for particular goods and transported by road, rail, sea or air

Goods are to be regarded as containerised even when a container is mounted on a road vehicle or rail wagon.

Box 32 – item number

Declaration types
Paper Full

Enter (in sequential number order, up to the total declared in Box 5) the item number.

Box 33 – commodity code

On SFDs for controlled goods this box must be completed only if a full licensing declaration at the frontier is required.

Declaration types	Screen name	EDI data element
Full, SFD (conditional), SDI, SDW and WRD	Comm Code (33)	TARIC-CMDTY-CODE, EC-SUPPLEMENT, EC-SUPPLEMENT-2

You can find commodity codes in the UK Trade Tariff. The length of the codes varies according to the nature of the goods, and whether or not they are in free circulation.

For goods which are not in free circulation, the code normally consists of 10 digits but for goods which are subject to variable charges under CAP, wine reference price arrangements under the CAP or certain anti-dumping duties, an additional 4 digit code also applies.

The rules governing the location of commodity code digits in Box 33 must be followed precisely. The entry of codes constitutes a declaration which is basic information for the assessment of import charges.

Enter in the first sub-division the first 8 digits of the code for the goods described in Box 31 as set out in the UK Trade Tariff. The code number should be selected in accordance with the directions of the UK Trade Tariff.

Enter in the second sub-division the 2 digit TARIC code, if appropriate.

Enter in the third sub-division any additional code for the goods being declared as set out in the UK Trade Tariff. If no additional code is required, leave blank.

Notes

Any Binding Tariff Information Reference Number held for the goods described is to be entered in Box 44, against Document code C626 (see document, certificate and authorisation codes for harmonised declarations).

For DTI declarations if you wish to delete an item after the declaration has been accepted by CHIEF enter ‘DEL’ in this field. There is no need to delete or amend any of the other fields for the item.

The following table should be used as a guide about how to complete this box:

Sub-divisions	Digit positions	All imports from outside the UK and EU plus all imports from within the EU not in Free Circulation not requiring an additional code	Certain imports requiring an additional code (for example goods subject to variable charges; certain anti-dumping duties; and wine reference prices)
1	1-8	XXXXXXXX	XXXXXXXX
2	9-10	XX	XX
3	11-14		XXXX
4	15-18

Box 34(a) – country of origin code

On SFDs for controlled goods this box must be completed only if a full licensing declaration at the frontier is required.

Declaration types	Screen name	EDI data element
Full, SFD (in certain circumstances), SDI, SDW and WRD	Orig ctry (34a)	ITEM-ORIG-CNTRY

Enter the code for the country of origin of the goods from the list of codes shown in country and currency codes. For goods not wholly produced in one country, the country of origin to be declared is the country where the final substantial processing took place, resulting in the manufacture of a new product or representing an important stage in its manufacture.

If claiming preference and the trade agreement is with a group of countries, enter the exporter’s country. If this is unknown, it is acceptable to enter any country within that group of countries involved in the production of the good. For example, for preference claims made in the UK under the UK-EU Trade Cooperation Agreement (TCA), enter the exporter’s EU Member State. This should be the individual code for the country, e.g. ‘FR’ for France. If this is unknown, it is acceptable to enter any Member State involved in the production of the good. The Member State may be identified through the accompanying commercial documentation or the Registered Exporter system (REX) code on a ‘statement on origin’.

Please note, this level of information only applies to entries on UK custom declarations: the origin stated on the proof of origin must be at the group of country level. For example, a ‘statement on origin’ made out under the UK-EU TCA should be completed in accordance with Annex 7 of that agreement and refer to ‘the Union’ as the preferential origin of the goods.

This level of information is required purely for UK domestic statistical analysis purposes and does not affect the applicability for preference.

If claiming preference and the country of non-preferential origin is different from the country of origin, enter the country of origin as determined above.

Box 35 – gross mass

Declaration types	Screen name	EDI data elements
Full, SDI, SDW and WRD	Gross Mass (35)	ITEM-GROSS-MASS

This box is only to be completed when indicator ‘1’ has been entered in Box 64, Freight Apportionment Indicator, on the Value build-up form or the SAD is a declaration to enter goods for customs warehousing.

Enter, where necessary up to 3 decimal places, the gross mass in kilograms as given in commercial documents for the goods declared in Box 31. The gross mass is the total weight of the goods and packaging but excluding containers and any other transport equipment.

Box 36 – preference

Declaration types	Screen name	EDI data elements
Full, SDI, SDW and WRD	Preference (36)	PREFERENCE

The completion of Box 36 is mandatory for all imports where the goods are entering a free circulation regime.

The 3 digit code indicates whether a reduction in, or relief from, import duty applies. This includes specific duties and other equivalent charges applicable to CAP goods.

The definition of the codes to be used in Box 36 is as follows:

First digit	Definition of the codes
1	Normal tariff arrangement (no preference certificate)
2	Generalised System of Preferences (GSP)
3	Other tariff preferences (such as EUR1, EUR-MED (where this is used to establish the originating status) or Invoice Declarations)
4	Customs duties under the provisions of Customs Union Agreements concluded by the EU with Turkey for most industrial products (excluding coal and steel) and certain processed agricultural products are covered by forms ATR; Andorra for all products in Chapters 25 to 97 and for San Marino for all products (excluding coal and steel) in Chapters 1 to 97 of the UK Trade Tariff.
5	Special fiscal territories

Second and third digits	Definition of the codes
00	None of the following.
10	Tariff suspension.
15	Tariff suspension with specified end-use.
18	Tariff suspension with certificate confirming the special nature of the product.
19	Airworthiness certificate.
20	Tariff quota.
23	Tariff quota with specified end-use.
25	Tariff quota with certificate confirming the special nature of the product.
28	Tariff quota following outward processing.
40	Special end-use resulting from the common customs tariff.
50	Certificate confirming the special nature of the product.

A definitive list of combinations of these digits is as follows.

1 – Normal tariff arrangement

Digit	Description
100	Normal third country tariff duty (including ceilings) This code stands for all cases where no preference but the normal third country rate is applied.
110	Tariff suspension Temporary suspensions from the autonomous customs duties are granted for certain goods of the agricultural, chemical, aeronautical and microelectronic sector. Others are shown as footnotes to certain Combined Nomenclature (CN) codes.
115	Tariff suspension subject to a specific end-use Certain suspensions are linked to a specific destination, a so-called end-use pursuant to Article 82 of the Common Customs Code. Commodities are identified by the symbol ‘S’ in the UK Trade Tariff and the footnote ‘subject to end-use’.
118	Tariff suspension subject to the production of a special certificate No case has been found at present, such a possibility could however be created for example for goods to be denatured before being imported under a suspension.
119	Tariff suspension subject to Airworthiness Certificates Suspension of duty (not including VAT) for importations of civil aircraft parts which must be accompanied by an airworthiness certificate. An AI Statement - 10100 must be entered in Box 44 and endorsed ‘Import with Airworthiness Certificate’.
120	Tariff quota, notably GATT quota GATT quotas are shown as footnotes to the CN. Examples can be found in Chapter 3 and for codes 0802, 0805 and 0806.
123	Tariff quota, notably GATT quota, subject to a specific end- use Examples of GATT quotas under the condition of an end-use can be found in footnotes to codes 0102 90 (a quota with a serial number) and 0302 31 to 39 (a global quota without a serial number).
125	Tariff quota, notably GATT quota, subject to the production of a special certificate GATT quotas exist for handicraft products and those produced on handlooms. The preferential quota is only applied on the production of the relevant certificate, which must be entered in Box 44 against the relevant document code as shown in UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations. Other cases could be created, for example for goods to be denatured before being admitted to a quota.
128	Tariff quota following outward processing No case has been found where the re-importation of textiles in the framework of an economic outward processing quota is admitted. Such a possibility could however be created.
140	Exemption for end-use resulting from the CCT All cases of end-use are marked by one of the following footnotes to the relevant CN code: - ‘Entry under this subheading is subject to conditions laid down in the relevant EU provisions’ - ‘Entry under this subheading is subject to conditions laid down in relief on goods used for a prescribed use - ‘Subject to end-use control - see UK Trade Tariff: relief on goods used for a prescribed use’
150	Admission to certain CN subheadings subject to a certificate confirming the special nature of the goods The relevant certificates are mentioned in Annex 9 of Council Regulation 2658/87/EEC.

2 – Generalised System of Preferences (GSP)

Digit	Description
200	GSP rate without conditions or limits (including ceilings) Application of the GSP duty rate without conditions or limits (form A)
210	Tariff suspension under GSP It is unlikely that a temporary suspension of the autonomous tariff duties for GSP only will be created.
215	Tariff suspension subject to specific end-use under GSP It is unlikely that a temporary suspension of the autonomous tariff duties for GSP only and subject to a specific end-use will be created.
218	Tariff suspension subject to a certificate confirming the special nature of the goods It is unlikely that a tariff suspension for GSP only and subject to a certificate confirming the special nature of the goods will be created.
220	Tariff quota The GSP rate is only applicable within the limits of a tariff quota. In these cases, the serial number for the quota is shown beside the preferential rate in the printed version of the TARIC.
223	Tariff quota subject to a specific end-use The application of the quota may be granted under the condition of an end-use only.
225	Tariff quota subject to a certificate confirming the special nature of the goods In this case, the use of a tariff quota under GSP would depend on the issue of a certificate confirming the special nature of the goods.
228	Tariff quota following outward processing No case exists, for the time being, where the re-importation of textiles in the framework of an economic outward processing quota is admitted under GSP.
240	Exemption for end-use resulting from the CCT No case has been found where the exemption for end-use resulting from the CCT is restricted to GSP. Such a possibility could however be created.
250	Application of GSP rates subject to a certificate confirming the special nature of the goods Currently, this case is not applicable.

3 – preferential agreements

Digit	Description
300	Tariff preference without conditions or limits (including ceilings) Application of the relevant preferential rate without conditions or limits (Certificates EUR1, EUR-MED, or equivalent proofs of preferential origin).
310	Tariff suspension under preferential agreements A temporary suspension of the autonomous duty rates under preferential agreements.
315	Tariff suspension subject to a specific end-use under preferential agreements It is unlikely that a temporary suspension of the autonomous duty rates subject to a specific end-use under a preferential agreement will be created.
318	Tariff suspension subject to a certificate confirming the special nature of the goods No case has been found, however, such a possibility could be created.
320	Tariff quota The preferential rate is only applicable within the limits of a quota. In these cases the serial number of the quota is mentioned beside the preferential duty rate in the printed version of the TARIC.
323	Tariff quota subject to a specific end-use The application of the quota is granted only where a specific end- use is prescribed for the imported goods.
325	Tariff quota subject to a certificate confirming the special nature of the goods Claim to other tariff preferences within the limits of a preference quota subject to a certificate being presented confirming the special nature of the product for example Volume 2 Additional Information Section states that a Certificate of Designation of Origin and a EUR1 is required for claims to a preferential quota for Western Balkan wine.
328	Tariff quota following outward processing This code applies to re-importation of textiles after economic outward processing within the framework of preferential agreements.
340	Exemption for end-use resulting from the CCT It is unlikely that exemption for end-use resulting from the CCT will be restricted to certain preferential agreements.
350	Application of preferential duty rates subject to a certificate confirming the special nature of the goods The relevant certificates are mentioned in Articles 16 to 34 of the implementing provisions of the UCC customs code.

4 – customs union agreements

Digit	Description
400	Non imposition of customs duties under the provisions of Customs Union Agreements concluded by the EU with Turkey For certain products in headings 1704, 1803, 1804, 1805, 1806, 1901, 190211, 190219, 1903, 1904, 1905, 2101, 2102, 2103, 2104, 2105, 210610, 210620, 2202, 2205 and for all products in Chapters 25-97 (with the exception of Coal and Steel (see the list in Notice 812) and products in Tariff headings 3502, 4501 5301 and 5302) which are covered by forms ATR (see code 420 below for those agricultural products which are exceptionally covered by forms ATR for the purposes of annual tariff quotas); Andorra for all products in Chapters 25-97 ), and for San Marino for all products (with the exception of coal and steel) in Chapters 1- 97 of the UK Trade Tariff.
420	Tariff Quota Non imposition of duty within the limits of annual tariff quotas for certain products in headings 1704, 1806, 1901, 1902, 1904, 1905 and 2106 which are imported from Turkey under cover of forms ATR.

Notes

Preferential tariff claims made in the UK under the UK and EU Trade and Cooperation Agreement.

This must be completed with a code in the 300 series for preference under the UK-EU Trade and Cooperation Agreement.

Box 37 - procedure

Declaration types	Screen name	EDI data elements
C21, Full, SFD, SDI, SDW, FSD and WRD	CPC (37)	CPC

Enter the appropriate (7 digit) Customs Procedure Code (CPC) from the list in UK Trade Tariff: customs procedure codes, using the relevant CPC description to help you complete the declaration.

On paper declarations, enter the first 4 digits in the first sub division; and the last 3 digits in the second sub division.

Notes

Each CPC is allocated a series number. Only CPCs in the same series are allowed on the same declaration. The CPC series codes can be found at the end of the numerical index in UK Trade Tariff: customs procedure codes.

All the items on a declaration for warehousing must be subject to the same CPC and destined for the same warehouse. Separate declarations are required for goods subject to different warehousing CPCs or destined for different warehouses. The CPC notes explain these restrictions in more detail.

Entry of a CPC in this box constitutes a formal declaration that the conditions of relevant regulations will be complied with and legally binds the declarant accordingly.

Box 38 – net mass

On SFDs for controlled goods this box must be completed only if a full licencing declaration at the frontier is required.

Declaration types	Screen name	EDI data element
Full, SFD (in certain circumstances), SDI, SDW and WRD	Net Mass (38)	ITEM-NET-MASS

Completion of this box is dependent on the definition in the Tariff (for example CPC, commodity code) or elsewhere (for example license).

Enter, up to 3 decimal places, the net mass in kilograms of the goods described in Box 31. The net mass is the weight of the goods themselves without any packaging.

Box 39 – quota

Declaration types	Screen name	EDI data elements
Full, SDI, SDW and WRD	Quota (39)	QTA-NO

When a reduced or nil rate of Customs Duty is claimed against a Tariff quota enter the relevant serial number listed in the UK Trade Tariff.

Quota relief may be claimed for goods entered for excise warehousing. However quota relief cannot be claimed for goods which are being entered for customs warehousing.

This box must not be completed at importation on declarations for goods which are to be removed to a warehouse for Customs Duty relief purposes.

Box 40 – Declaration/previous document

Declaration types	Screen name	EDI data elements
C21, Full, SFD, SDI, SDW and WRD	Decln/Prev doc (40)	PREV-DOC-CLASS, PREV-DOC-TYPE, PREV-DOC- REF.

This box must always be completed to identify a previous declaration or previous document(s).

A previous declaration or document is identified by Class, Type and Reference.

On paper declarations the details are separated with a dash in the format <class > - < type > - < reference > - < (for example ‘Z-380-12345’).

Class

The codes for the possible classes of document are:

Document class	Code
Declaration	X
Initial declaration of goods under simplified procedures	Y
Previous document	Z

Type

The table in UK Trade Tariff: document types, codes and associated classes for Box 40 identifies the document codes that may be input against each document class.

Reference

A reference (for example identity number of the declaration or document) must be supplied except for CO and EU declarations (see Box 1) when the reference must be left blank if the declaration or document is not available to customs and security will be required in such circumstances.

Example

‘Z-380-12345’ for a straightforward importation of goods would be Class ‘Z’, Type ‘380’ (for an invoice) followed by the invoice number.

Notes

If removed from warehouse or IPR insert the document identity (for example, CHIEF entry reference or DUCR/Part that entered the goods to that regime).

If goods are being placed in a warehouse enter the details of the documents relating to any previous administrative procedure.

For an SFD, enter class code ‘’Z’; followed by type of document and the reference number of the previous document;

For an SDP SDI, enter class code ‘Y’ and enter ZZZ, and the date of entry (yyyymmdd), EPU number and the entry number of the SFD;

For an LCP SDI, enter the class code ‘Y’, followed by either:

• code ZZZ and date entry (yyyymmdd), EPU number and the entry number of the SFD (for UK national CT simplification)
• code 820 or 821as appropriate and the Movement Reference Number (for UK/EU/Common Transit)

For an LCP SDW, enter the class code ‘Z’ and date of entry (yyyymmdd), EPU number and the entry number for either the SDI or the full import entry‘

Box 41 – supplementary units

Declaration types	Screen name	EDI data elements
Full, SFD, SDI, SDW and WRD	Supp Units (41)	ITEM-SUPP-UNITS.

Where, in the UK Trade Tariff more than one unit of quantity is shown in column 4 against the commodity code for the item, enter the quantity in terms of the unit numbered ‘2’ in that column - up to 3 decimal places if needed.

Box 42 – item price

Declaration types	Screen name	EDI data elements
Full, SFD, SDI, SDW and WRD	Item price (42)	ITEM-PRC-AC.

On SFDs for controlled goods this box must be completed only if a full licensing declaration at the frontier is required.

When value build-up facilities are supplied, (by either DTI traders using the screen format or, for paper entries, use of the value build-up form C89), this box must also be completed. CHIEF will calculate the customs value in conjunction with any information declared in Boxes 42, 45 on the SAD and Boxes 61, 62, 63, 65, 66, 67 and 68 on the value build-up form.

Enter the invoice price for the goods described in the relevant Box 31 in the currency used in Box 22.

In deciding which of these amounts to enter, the following rules must be used:

The invoice price must be declared for each item where the goods are in free circulation. It must also be declared for each item where the goods are not in free circulation unless the rules for declaring the customs value (see below) apply.

Where Valuation Method 1 or 6 is being used for Customs Duty purposes the invoice price per item must be adjusted to include:

For Valuation Method 1:

• any deduction allowable from a purchase price which is not shown in another box must be made manually and the net amount entered in this box (evidence to support the deduction is to be attached)
• any addition to be made to a post CIF invoice or selling price for example for royalty or license fees must be made manually and the gross amount entered in this box

For Valuation Method 6 all calculations other than:

• percentage adjustments advised by either Customs Valuation Advisory Section or the local office of Revenue and Customs (which must be shown in Box 45)
• freight costs (which must be shown in Box 63), must be made manually and the adjusted amount entered in this box

When the invoice price/value being declared is duty inclusive, the total invoice amount per item must include Customs Duty (including any secured duty), definitive anti-dumping duty, definitive countervailing duty and retaliatory duty.

Customs value

The customs value of goods is defined in Notice 252. It must be declared when:

• a UK or EU Simplified Procedure Value (SPV) applies
• the valuation method used to determine the customs value is Method 2, 3, 4(a) or 5
• the customs value using Method 4(b) is used for security purposes
• the declaration is an SFD for controlled goods on which a full licensing declaration at the frontier is required

When importers or agents use their own valuation methods the customs value must also be declared in this box.

Notes

On multi-item declarations, the total of all the Boxes 42 must equal the amount shown in Box 22.

CHIEF will convert any amounts declared in foreign currencies to sterling, using the rate of exchange current at the time the declaration is accepted by customs. If the current rate is not being used (for example because a fixed rate has been stipulated in the contract for sale of the goods-see Box 22) the amount shown in this box must be in sterling.

Box 43 – valuation method

Declaration types	Screen name	EDI data elements
Full, SDI, SDW and WRD	Valn meth (43)	VAL-MTHD-CODE

If any of the goods on the declaration are subject to ad valorem Customs Duty and the total declaration value exceeds £6,500, this box must be completed for all items on the declaration to indicate the valuation method to be used to calculate the value for Customs Duty. For SPV (code 7), Box 43 must always be completed irrespective of the value of the goods.

Where the value has been established using a standard import value (SIV) and declared under CPC 40 00 E02 Box 43 must be left blank.

Enter the appropriate valuation method code in this field and declare the document (and relevant status code) in Box 44 which supports the valuation method. The following table should be used to find the correct Document Code, see UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations for further information:

Code	Valuation Method	Associated Document Code (Box 44)
1	Valuation Method 1 - Transaction value	N934 (and, if appropriate, C602 for any continuation sheet)
2	Valuation Method 2 - Transaction value of identical goods	9200
3	Valuation Method 3 - Transaction value of similar goods	9200
4	Valuation Method 4 - The Deductive Method	9200
5	Valuation Method 5 - The Computed Value Method	9200
6	Valuation Method 6 - The ‘Fall-back’ Method	9200
7	Simplified Procedure Value (SPV). Where all of the items on the declaration relate to Simplified Procedure Values, no value build-up details (for example, freight charges, air transport costs, insurance adjustments) are to be entered in Boxes 61-68.	No document declared

Note

Valuation Method 4 comprises of both:

• Method 4(a) – with adjustment code (Box 45) not ‘M’
• Method 4(b) – with adjustment code (Box 45) ‘M’ See Box 45 for further information

For goods exceeding £6,500 in value which are not chargeable with ad valorem duty but are subject to a positive rate of VAT which is being paid or deferred at importation, and:

• the importation is made by an unregistered person
• the importation is made by a registered person but the goods are not for the purposes of his/her business
• input deduction is not allowable, for example because the goods are used motor cars
• the value of the goods is not being determined under customs Valuation Method 1

In these circumstances, enter ‘Value for VAT purposes’.

Box 44 – additional information/documents produced/certificates and authorisations

Declaration types	Screen name
C21, Full, SFD, SDI, SDW, FSD and WRD	ADDITIONAL INFORMATION (44)

Box 44 data is entered at ‘header’ level and/or ‘item’ level:

• header level data applies to the whole declaration
• item level data applies only to the specific item

There are 2 types of header and item level Box 44 data – ‘Additional Information’ and ‘Documents’. The term ‘Documents’ includes certificates and authorisations.

All the AI codes are listed in additional information codes for harmonised declarations.

All the document codes are listed in document, certificate and authorisation codes for harmonised declarations.

Some AI and document details are entered in specific EDI data elements or screen fields. In this case the AI and document codes are shown on the screen as part of the backdrop. All other AI statements and document details are entered in the relevant generic structure.

The formatting of AI statements and documents on paper declarations is the same as described above.

LCO (Local Control Office Scheme Details (SAD, SDI, SDW, WRD).

Except for Simplified authorisations where the following dummy authorisation code must be used:

• Entry to IP - IP/9999/999/99

Field 1: LCO scheme ID

The customs procedure covered by the scheme are identified using the following codes:

• Inward Processing (IP) see Notice 221

Box 44 Header level data

Header level AI Statements

Declaration types	Screen name	EDI data elements
C21, Full, SFD, SDI, SDW and WRD	AI Statement, Code	HDR-AI-STMT-TXT, HDR-AI-STMT

Important and often used AI codes have specific screen and EDI data element names as defined below.

The A1 Statement code must also be used on Paper declarations. Other header level AI Statements are entered in the generic structure.

CFSP LCP initial declarations

AI codes: See below.

a) For goods moving under the Local Clearance Procedure:

• where the consignee is not the transit principal enter the full name and address of the principal –if the declarant is the principal then state ‘Transit principal is Declarant, use AI code ‘TRPRN’
• where the consignee is not the guarantor enter the full name and address of the guarantor along with the waiver, or the guarantee details, use AI code ‘GRNTR’
• insert the intended Office of Destination, use AI code ‘SPOFF’ (see below)
• enter the designated premises code or the name and address of the premises to which the goods are moving, use AI code ‘PREMS’ (see below)

b) For goods moving under Simplified Declaration Procedure:

• (SFD and full paperless entries) – enter any other information required to be declared for example for Type D warehousing enter relevant information under document code N934

Declaration currency

Declaration types	Screen name	EDI data elements	AI code
C21, Full, SDI, SDW and WRD	Declaration Currency	DECLN-CRRN	DCURR

This is only to be entered if the UK joins the euro otherwise don’t enter this information.

All declared currencies (and, where appropriate, the pound sterling (£) equivalent) will be shown on screens and reports.

Registered consignee

Declaration types	Screen name	EDI data elements	AI code
Full, WRD	Regd Consignee	RCNSGE-EORI number	RCONE

The registered consignee procedure allows details to be recorded of a VAT registered consignee who is accountable for VAT at importation, but is not the actual importer of the goods as shown in Box 8, and VAT is being paid on the imported goods.

Enter the EORI number (without any ‘GB’ prefix) of the VAT registered consignee. Do not complete this field with a non VAT EORI number.

Government contractor

Declaration types	Screen name	EDI data elements	AI code
Full, SDI, SDW and WRD	Gov Contractor	GCON-EORI number	GCONT

This field need only be completed if goods are imported on behalf of a government department for use in business, and not the consignee shown in Box 8.

Enter the EORI number (without any ‘GB’ prefix) of the government contractor. Do not complete this field with a non VAT EORI number or ‘PR’.

Premises

Declaration types	Screen name	EDI data elements	AI code
C21, Full, SFD, SDI, SDW and WRD	Premise, Name, Street, City, PstCde, Ctry	PREM-NAME, PREM-STREET, PREM-CITY, PREM-POSTCODE, PREM-CNTRY	PREMS

Insert the full name and address of the location of the goods in the following circumstances:

• when Box 49 (PREM-ID) does not identify a UK allocated warehouse or Free Zone
• when otherwise directed by customs

Box 49 (PREM-ID) is not applicable to C21.

Supervising office

Declaration types	Screen name	EDI data elements	AI code
C21, Full, SFD, SDI, SDW and WRD	Sup Off, Name, Street, City, PstCde, Ctry	SPOFF-NAME, SPOFF-STREET, SPOFF-CITY, SPOFF-POSTCODE, SPOFF-CNTRY	SPOFF

If a premises (see above) name and address has been provided then the name and address of the customs office (or other named office, as directed by customs) responsible for supervising the goods at those premises should also be given.

Header level documents

Declaration types	Screen name	EDI data elements
C21, Full, SFD, SDI, SDW and WRD	Code, St, Document Reference, Part, Quantity, Reason	HDR-DOC-CODE, HDR-DOC-STATUS, HDR-DOC- REF, HDR-DOC-PART, HDR-DOC-QTY, HDR-DOC-REASON

Document details are mostly set out on screens in a generic structure. For each document code a status code may be declared, followed by, either, a reason, or (as appropriate) a document reference, line and quantity.

UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations identifies what details have to be supplied for each document code along with permitted status codes (for the full list in UK Trade Tariff: document status codes for harmonised declarations) and whether a reason has to be given.

Important and often used documents have specific screen and EDI data element names, as set out below. The document code must also be given on paper declarations.

For other documents enter the relevant document code.

For each document, a status code and a document reference will usually have to be provided. The status code identifies the availability and reason for not supplying a document or the action to be taken with the document. For some status codes a document reference does not have to be entered.

Declaration unique consignment reference (DUCR) and DUCR part suffix

Declaration types	Screen name	EDI data elements	Document code
C21, Full, SFD, SDI, SDW, FSD and WRD	Decln UCR and part	DECLN-UCR, DECLN-PART-NO	9DCR (no Status code required)

A DUCR and the optional part must be unique, and must comply with the rules and format as detailed in paragraph 1.6.

The declaration of a DUCR is mandatory for all CFSP declarations (SFD/SDI/SDW/FSD). The same DUCR must be supplied on both the SFD and linked supplementary declaration.

It is highly recommended that CFSP authorised traders generate their own DUCR/Part for all declarations, as the DUCR/Part is the main reference to the CHIEF declaration and can incorporate commercial references so that there is a single reference for accessing related information in trade and customs computer systems. The declaration of a DUCR/Part also allows CHIEF to detect duplicates and identify potential problems at an early stage. The DUCR must contain the EORI number of the CFSP authorised trader.

On supplementary declarations enter the related DUCR/Part (s) for the linked SFD(s). If a supplementary declaration covers more than one SFD, use the DUCR/Part of first SFD as the DUCR/Part for the supplementary declaration. The DUCR/Parts of each of the other SFDs are to be declared as separate ‘9DCS’ documents.

Master unique consignment reference (MUCR)

Declaration types	Screen name	EDI data elements	Document code
C21, Full, SFD and WRD.	Mastr UCR	MASTER-UCR	9MCR (no Status code required)

This field is mandatory for C21s but optional in all other cases. It must be completed at all locations where computerised inventory control operates. In other places if in doubt leave this field blank.

For imports the only master UCR format that is currently supported is the inventory consignment reference as follows.

GB/i..i-s..s Master UCR allocated or required by a Community System Provider (CSP) or consolidator’s inventory system where:

• i..i 3 or 4 character Inventory system identity allocated by customs to a CSP or a consolidator
• s..s inventory consignment reference of at least 5 characters
• ‘GB’, ‘/’and ‘-’ are literal values

CHIEF allows just the inventory consignment reference to be supplied in this element when the associated inventory system is defined for the submitting trader role.

The rules about what other characters are allowed in a MUCR are the same as for declaration unique consignment reference (DUCR), such as restricted to numbers, upper case letters and certain special characters viz. ‘0’ to ‘9’, ‘A’ to ‘Z’, ‘-‘, ‘(‘ and ‘)’.

Box 44 - Item level data

Item level AI Statements

Declaration types	Screen name	EDI data elements
C21, Full, SFD, SDI, SDW, FSD and WRD	AI Statement, Code	ITEM-AI-STMT-TXT, ITEM-AI-STMT

Important and often used AI codes have specific screen and EDI data element names as defined below. The AI Statement code must also be given on paper declarations.

Other item level AI Statements are entered in the generic structure.

Third quantity

Declaration types	Screen name	EDI data elements	AI code
C21, Full, SFD, SDI, SDW and WRD	Third Quantity	ITEM-THRD-QTY	THRDQ

Only required for certain commodity codes for example if the Tariff requires a third quantity in ‘litres’, record the number of litres for that item of the declaration. If no third quantity is required this field should be omitted.

Supervising office

Declaration types	Screen name	EDI data elements	AI code
Full, SDI and WRD	Sup Off, Name, Street, City, PstCde, Ctry	I-SPOFF-NAME, I-SPOFF-STREET, I-SPOFF-CITY, I-SPOFF-POSTCODE, SPOFF-CNTRY	SPOFF

To be completed if a CPC requires details of the customs office responsible for supervising the goods or controlling the customs procedure.

If a central UK customs office is responsible for control of the procedure, then only give the office name, for example ‘NIRU’. In all other cases the full name and address (Street, City, Postcode and country code) of the relevant supervising office is to be provided.

SFD for non-controlled goods

AI code: NCGDS

The AI code NCGDS (see additional information codes for harmonised declarations) must be entered on an SFD for non-controlled goods.

CFSP final supplementary declarations (FSDs)

AI code: FINSD

A FSD is a single item supplementary declaration with CPC 06 19 090 (for customs goods) or 06 49 090 (for excise goods).

In the AI Statement text enter the number of supplementary declarations (excluding FSDs) due for the reporting period and the number actually submitted, for example, if 48 were due but only 45 submitted, insert ‘45/48’. These figures should be separated into supplementary declaration types to differentiate between import and/or removal from warehouse declarations, for example, ‘SDI = 45/48, SDW = 20/20.’

Both SDI and SDW statements must be included.

Where supplementary declarations were also submitted in respect of previous periods insert on the same line the relevant period and number transmitted, for example, if 4 (late) July 2005 supplementary declarations imports were transmitted insert: ‘7/05 = SDI 4’ This declaration would read SDI = 45/48, SDW = 20/20 7/05 = SDI 4.

If no supplementary declarations were submitted during the reporting period enter SDI = 0/0, SDW = 0/0.

Item level documents

Declaration types	Screen name	EDI data elements
C21, Full, SFD, SDI, SDW and WRD	Code, St, Reason, Document Reference, Line, Quantity	ITEM-DOC-CODE, ITEM-DOC-STATUS, ITEM-DOC-REASON, ITEM-DOC-REF, ITEM-DOC-PART, ITEM-DOC-QTY

For declarations made using the CFSP preference documents are not required to be attached to the declaration but will be made available at the trader’s local office.

A preferential proof of origin, such as a ‘statement on origin’, should identify the preference being claimed, for example, GSP, and the origin of the goods in accordance with the specific agreement under which it is being claimed, for example, ‘Japan’ if under the UK-Japan Comprehensive Economic Partnership Agreement (CEPA) or ‘the Union’ if under the UK-EU Trade and Cooperation Agreement.

Document codes are mostly set out on screens in a generic structure. For each document code a status code, document reference, part, quantity and reason are entered as required.

UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations identifies what details have to be supplied for each document code along with permitted status codes (see the full list in UK Trade Tariff: document status codes for harmonised declarations) and whether a reason has to be given.

Important and often used documents have specific screen and EDI data element names, as set out below. The document code must also be given on paper declarations.

For other documents enter the relevant document code.

For each document, a status code and a document reference will usually have to be provided. The status code identifies the availability and reason for not supplying a document or the action to be taken with the document. You don’t have to enter a document reference for some status codes.

Status code

Except for some special purpose document codes (often with data entered in specific elements/fields) a status code will have to be provided. The status code identifies the availability and reason for not supplying a document or the action to be taken with the document.

A full list of status codes can be found in UK Trade Tariff: document status codes for harmonised declarations.

Reference

Except for some document codes and status values (which are shown in UK Trade Tariff: document status codes for harmonised declarations) a reference is always entered.

Enter code ‘XX’ if the actual goods don’t need the document code or status value and they’re identified by a commodity code that:

• covers some goods subject to a documentary requirement – for example a licence
• others that aren’t – known as ‘ex-heading goods’

Part/quantity

Enter the part and quantity as required for the particular document. For example, some licence cover many products each identified by a line number which is declared in the part field.

Reason

Enter a reason if required by the status of the document.

Below are some details of how to declare some common types of documents. Others are detailed in the relevant CPCs in UK Trade Tariff: customs procedure codes.

Customs schemes

Authorisation to use a customs special procedure.

Customs schemes are declared as the document reference for a document declaration using the document code identified in the table below for the scheme.

If 2 procedures apply (for example OPR and IPR) the details for both should be entered.

The supervising office name and address must be declared. Only the name ‘NIRU’ need be entered for a simplified authorisation.

The document reference has the format:

< customs scheme > / < supervising office > / < reference > / < year >

where: < customs scheme > enter the relevant procedure using one of the following codes:

	Description	Document Code
IP	IPR (Inward Processing Relief)	C601
OP	OPR (Outward Processing Relief)	C019
OT	OPT (Outward Processing Trade in textiles)	Y009
EU	End Use Relief	N990
TA	TA (Temporary Admission) relief	N990

< customs schemes > enter the 2 digit year of expiry of authorisation or ‘99’ for a simplified authorisation.

< supervising office > enter the 4-digit Customs Unit code for the supervising office or ‘9999’ for a simplified authorisation.

< reference > enter the 3-digit authorisation reference allocated by the supervising office or ‘999’ for a simplified authorisation;

< year > enter the 2-digit year of expiry of authorisation or ‘99’ for a simplified authorisation.

For example: ‘IP/0120/123/07’ for a full authorisation, ‘OP/9999/999/99’ for a simplified authorisation.

Where the import goods are subject to specific commercial policy measures or these measures are to be applied at the moment of transfer, the words ‘Commercial Policy’ should be entered in the ‘Reason’ field of Box 44 after the Customs Scheme declaration.

Licences

The types of licences that can be declared for imports are identified in the following tables along with the document code (see UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations) that must be used to declare the licence.

Department for Business, Enterprise and Regulatory Reform

	Licence Type	Document Code
Firearms and nuclear materials: • Open Individual Import Licence • Specific Individual Import Licence	OIL SIL	9100
Chemical Weapons: pre-cursor chemicals: - Specific Individual Import Licence	SIL	9101
Potassium Chloride from Belarus - Open Individual Import Licence	AOG	D009
Textile Import Licence	TEX	L079
Chinese non-textile quota licence	CNQ	L076
All Other Goods (iron and steel surveillance, Chinese non-textile surveillance, Vietnamese footwear)	AOG	9005 I004
All Import licences other than those specifically identified by other document codes	AOG	L079
Relating to certain restrictions on steel products from the Russian Federation	AOG	L113
Relating to certain restrictions on steel products from Kazakhstan	AOG	L114
Relating to certain restrictions on steel products from the Ukraine	AOG	L119
Standard Individual Transshipment Licence	SIT	9102
Other Licence, Permit or Certificate	OTH	9005
UK Sanctions Individual Import Licence	SAN	9011 9015

The declaration that the goods are subject to the Open General Import Licence is not required except for sensitive goods as detailed under ‘Status Code’ and ‘Reason’ below (see also UK Trade Tariff: customs procedure codes, box 44, ‘Licence’ codes).

Where a licence waiver is being claimed please enter AC as status code and waiver claimed in Box 44.

Rural Payments Agency (RPA) Common Agricultural Policy (CAP) import licences

An RPA Registration Number should also be given against Box 44 Header AI code ‘RPTID’.

	Type	Document Code
CAP import licences only	CPI	L001
Licence of conformity of hemp in accordance with article 5 of Regulation No 1673/2000 (OJ L 193/16)	CPI	L106

Other government department licences and certificates

	Type	Document Code
Detonation Resistance Test or HSE Certificate of Exemption	HSE	9103
Department of Health document	DOH	9005
Common Veterinary Entry Document A (CHEDA)	CVD	C640
Common Veterinary Entry Document P (CHEDP)	CVD	N853
CITES Label Permit Notification	ICP	C635 C638 C639
Animal Health Certificate: • Pelts/Leghold traps • Rabies • Seals • Hares • Pathogens	AHC	L125 9116 9118 9119 9120
Common Entry Document (CED)	CED	N852
Plant Health Certificate (phytosanitary)	PHC	N851
Forest Law Enforcement Governance and Trade certificate	FGT	C690
Forestry Commission or SEERAD Quarantine Release Certificate	QRC	9115
Conformity Certificate (fruit and veg): • issued in UK • issued in an EU member state • issued in an approved third country • CHED-PP used for HMI SMS and HMI GMS	CON CEU CAT CVD	N002
Processing Certificate (fruit & veg)	CPR	C633
Attestation Document (horticulture and potatoes): • Control • Equivalence	ATT	C001 C628
Import Waste Permit	IWP	C650
Ozone Depleting Substance Authorisation	IOD	L100
Home Office individual import licence for controlled drugs (such as one importer, one consignment)	HCA	9113
Home Office open individual import licence for drugs precursor chemicals	HOI	9111
Home Office open individual import licence for controlled drugs (such as one importer, multiple consignments)	HCC	9114
Home Office individual import licence for drugs precursor chemicals	HOB	9112
Illegal, Unreported and Unregulated (IUU) Fishing Regulation Catch Certificate	IUU	C673
Kimberley Diamond Process Certificate	KIM	L116
Toothfish Catch Document	TFC	C641
Other Licence, Permit or Certificate	OTH	9005

A licence is declared as a document with the code given in the above tables for the particular licence type being declared.

A status code and a document reference must always be declared. The document reference is currently required when the status identifies that a particular licence should not be supplied (x-series status codes). This is to identify the licence type because the document code is not currently enough to identify other details that can be declared for a document depend on the status and the licence.

Status code

Enter the appropriate status code for the type of licence from the table below (see UK Trade Tariff: document status codes for harmonised declarations for status code definitions). The status must be permitted for the licence type and the commodity.

	Electronic	Paper (held by Trader): attached	Paper (held by Trader): not attached	Held by issuing authority
Part attribution, such as licence still valid and will be used in future.	EP	AP	UP	IP
Surrendered, such as licence still valid but will not be used in future.	ES	AS	US	IS
Exhausted, such as nil balance.	EE	AE	UE	IE
Already attributed on simplified declaration.	EA	JA	UA	IA
‘Late’ declaration after licence removed from CHIEF.	EL
Below de minimus.	XB	XB	XB	XB
Waiver claimed.	XW	XW	XW	XW
Goods covered by the commodity code don’t require a licence (ex-heading).	XX [footnote 10]	XX [footnote 10]	XX [footnote 10]	XX [footnote 10]

Document Reference

Enter the Document Reference. The Document Reference for a licence is formatted: <country code > < licence type > < licence identifier >.

Don’t enter any separator or space between the 3 parts. The licence identifier is not supplied when the status identifies that a particular licence is not being declared.

< country code > For all UK government department/agency issued licences/AFCs/ permits (including those which were originally issued in an EU member state but which were subsequently re-issued - including any ‘extracts’ - by a UK government department/agency) enter ‘GB’.

For licences issued in an EU member state enter the relevant country code, for example for France enter ‘FR’.

< licence type > as identified in the tables above.

< licence identifier > enter the licence identifier allocated by the issuing authority. If the licence does not have a reference enter the title of the licence. A licence identifier is not supplied when the status identifies that a particular licence is not being declared (such as, status code is in the x-series).

Part

Some licences cover many products with each defined as a line. The document part field is used to identify the line number when required. If omitted, it defaults to 1 and the attribution applies to the first (or only) line of the licence.

Quantity

For licences monitored by a quantity enter the quantity in the units specified for the licence (line), for example if the licence (line) is specified in kilograms enter a quantity in (or converted to) kilograms.

Box 46 – statistical value

For licences monitored by value the value (converted into the relevant currency if necessary) declared in Box 46. Statistical value will be used to attribute the licence.

Reason

A reason must be supplied for some status values.

For ex-heading ‘sensitive’ goods (for example those covered by DoTI licences for firearms and nuclear materials), the following must be declared in the ‘Reason’ field: ‘Covered by Open General Import Licence’.

For licences monitored by value the value (converted into the relevant currency if necessary) declared in Box 46. Statistical value will be used to attribute the licence.

Examples

L001- [AE] GBCPI1234567 Q=123.456

L001- [UP] GBCPI ‘eaten by dog – replacement in the post’

Box 45 - adjustment

Declaration types	Screen name	EDI data element
Full, SDI, SDW, WRD	Valn adjt(45)	VAL-ADJT-CODE, ITEM-VAL-ADJT

Completion of this box is dependent on the definition in the Tariff (for example CPC, commodity code) or elsewhere (for example licence).

This box has 2 fields – invoice terms to indicate the terms of the invoice price declared in Box 42 and percentage adjustment to declared the percentage adjustment, where necessary, to be applied to the invoice price for the item so that CHIEF can calculate the value for the purposes of ad valorem Customs Duty and/or ad valorem CAP charge.

Invoice terms

Enter ‘M’ and don’t enter a percentage adjustment if:

• the value for Customs Duty and/or ad valorem CAP charge is not being calculated by CHIEF
• valuation methods 2, 3, 4(b) or 5, applies

Otherwise enter the appropriate code from the following list:

	Description	Valuation method
A	Pre CIF/DAT invoice price/value	1 or 6
B	CIF/DAT invoice price/value or SPV	1 or 6
C	Post CIF/DAT invoice price/value	1 or 6
D	CIF/DAT duty inclusive invoice price/value	1 or 6
E	Post CIF/DAT duty inclusive invoice price/ value	1 or 6
F	Pre CIF/DAT selling price	1
G	CIF/DAT selling price	1
H	Post CIF/DAT selling price/unit price	1 or 4(a)
I	CIF/DAT duty inclusive selling price/unit price	1 or 4(a)
J	Post CIF/DAT duty inclusive selling price/ unit price	1 or 4(a)
K	CFR/CPT invoice price value	1 or 6
L	CFR/CPT duty inclusive price	1 or 6

Notes

For this purpose ‘CIF’ means ‘CIF-EU frontier’, which may not be the same as ‘CIF-UK’.

CIF includes goods which are not insured.

Percentage adjustment

In the second field enter any additional percentage adjustment notified to the importer by either Customs Valuation Advisory Section or the local HMRC office. For example:

• adjustment of 10% = 10
• adjustment of 12.5% = 12.5

If there is no percentage adjustment, enter ‘0’. For duty inclusive values, codes D, E, I, and J, the percentage adjustment must be ‘0’.

Where a negative percentage adjustment notified to the importer by HMRC is used to calculate the value for duty purposes, a separate worksheet must be attached to the declaration and the relevant calculations included in the total invoice amount and item price, boxes 22 and 42 respectively.

For multi-item declarations, all codes on the declaration must be either pre CIF (codes A and F), CIF (codes B, D, G or I), C and F (codes K or L) or post CIF (codes C, E, H or J). Different terms of trade (Incoterms) cannot be mixed on the same declaration. Where code M is used, it must apply to all items.

Notes on particular codes

If codes A or F are used Box 63 must be completed. Boxes 64-67 may also be completed.

If codes K or L are used Box 66 (or Box 67) must be completed.

If codes B, C, D, E, G, H, I or J are used Box 63 must be left blank.

If codes C or E are used and an addition is required to arrive at the customs value, this must be calculated outside CHIEF and the result shown in Boxes 22 and 42.

If codes D, E, I or J are used then any Anti-Dumping Duty payable outright or on deposit pending the outcome of a claim to exemption (declared by entering code ADD in the rate column of Box 47) must be included in the totals declared in Boxes 22 and 42.

If codes D, E, I or J are used then any provisional Anti-Dumping Duty must however be excluded from the totals declared in Boxes 22 and 42.

Box 46 – statistical value

Declaration types	Screen name	EDI data element
Full, SDI, SDW and WRD	Stat Value (46)	ITEM-STAT-VAL-DC

Where required by the CPC enter the statistical value for the item, in terms of the declaration currency, currently pound sterling (£) (see Box 44 Declaration currency).

For goods subject to ad valorem duty, the value for Customs Duty (as determined in UK Trade Tariff: valuing goods) is to be taken as the statistical value.

For all other goods (such as, goods free from or exempted from duty, including those imported from EU member states, and goods subject to a specific duty), the statistical value is to be determined in relation to the point at which the goods enter the UK. This means that the value must include freight, insurance, commission and all other costs, charges and expenses incidental to the sale and delivery of the goods to the port or place of importation into the UK. Any duty or tax chargeable in the UK is excluded.

When the goods are re-imported after process or repair abroad, the value to be declared must include the cost of the process or repair and the value of the goods when exported.

Box 47 - calculation of taxes

Screen name
Calculation of taxes (47)

CHIEF allows more than one method of payment for a tax type using separate lines, for example, to allow some of the revenue to be paid outright and any revenue in dispute to be secured.

A summary box is provided on all continuation sheets, but it is to be used only on the final continuation sheet on paper declarations to show the total of each duty or tax payable for all the items covered by the declaration and its continuation sheets.

Each tax line requires up to 5 fields (4 on a C21) to be completed. The 5 columns are as follows:

• type: codes which identify the kinds of duty or tax (Customs Duty, VAT, Excise) being declared – any manual calculations made in conjunction with these codes are to be attached to the declaration
• tax base: the actual value or quantity on which the tax or duty is to be calculated
• rate: information about the rate of tax or duty to be applied; codes (see below) which are asterisked don’t apply, but any Customs Duty rate and/or suspension rate code must be entered
• amount: the actual or potential amount payable
• MP: the method of payment (for example deferment, security by bond) being adopted

The rules for completing each column are explained below.

Box 47a – type

Declaration types	Screen name	EDI data element
C21, Full, SDI, SDW and WRD	Type	TTY-CODE

Tax Type codes are to be used to identify any taxes to which the goods are actually or, in respect of certain CPCs, potentially liable.

Enter in this column the appropriate code from the list at UK Trade Tariff: Box 47(a) tax type codes.

Box 47b – tax base

Declaration types	Screen name	EDI data element
C21, Full, SDI, SDW and WRD	Base amount and Base Quantity	ITLN-BASE-AMT-DC, ITLN-BASE-QTY

For excisable composites enter the quantity required to be shown against the appropriate tax type code (see UK Trade Tariff: Box 47(a) tax type codes).

CHIEF will normally calculate the tax base from other entered data. The amount in the declaration currency, currently pounds sterling (see Box 44 Declaration currency), should only be entered in the following circumstances:

• when code ‘M’ has been entered in Box 45 (adjustment), enter the value in accordance with the definitions of value in UK Trade Tariff: volume 1
• for cigarettes, when the code ‘VRP’ is being entered in the rate column, enter the total UK retail price of the cigarettes

For paper declarations, prefix a quantity with ‘Q’.

Box 47c – tax rate identifier and override code

Box 47c consists of 2 fields, each consisting of 3 characters, as defined below.

Box 47c – field 1: tax rate identifier

Declaration types	Screen name	EDI data element
Full, SDI, SDW and WRD	Rate	TAX-RATE-ID

The tax rate is entered in the first field of Box 47c as specified below for Customs Duty, Excise Duty and VAT tax lines. Otherwise the field is left blank.

1) Customs Duty Tax Line

For a Customs Duty line, enter the duty code and, when required, the suspension code. The duty rate code must occupy the first 2 spaces and the optional suspension rate code must be entered in the third space. If the Customs Duty rate code consists of a single character the second space must be left blank, for example ‘F B’.

a) Duty codes

Code	Description
F	The goods are liable to duty at the full rate. This includes goods being entered for a Tariff quota relief to which none of the codes below apply
AT	A preferential rate of duty is being claimed under another preference agreement between the UK, EU and Turkey on goods which are covered by Forms EUR1 or EUR-MED or by a preferential origin declaration on an invoice or other commercial document.
G	A preferential rate is being claimed under the GSP scheme
A	A preferential rate is being claimed under another UK and EU preference agreement
U	Non imposition of customs duties under the provisions of Customs Union Agreements concluded by the UK
and EU for Andorra for all products in Chapters 25- 97 and for San Marino for all products (excluding coal and steel) in Chapters 1- 97 of the UK Trade Tariff.
UT	Non imposition of customs duties under the provisions of the Customs Union Agreement concluded by the UK, EU and Turkey for most products (excluding coal and steel and products in Tariff headings 3502, 4501, 5301 and 5302) in Chapters 25-97 of the UK Trade Tariff and for certain products in headings 1704, 1803, 1804, 1805, 1806, 1901, 190211, 190219, 1903, 1904, 1905, 2101, 2102, 2103, 2104, 2105, 210610, 210620, 2202, 2205 which are covered by Forms ATR

When a preference is claimed but is subject to a Tariff Quota (see the UK Trade Tariff), Box 39 must also be completed, unless the goods are also being entered for Customs warehousing in which case the kind of preference to be claimed on removal from warehouse must be stated in Box 44 Item Additional Information under code WHSRP.

b) Suspension codes

When a suspended rate of duty is claimed in accordance with the UK Trade Tariff one of the following codes must be used as a suffix to the Customs Duty rate codes.

Code	Description
B	If a suspension rate exists for the commodity code for goods from the appropriate country
C	Goods intended for use in the construction of aeroplanes of an unladen weight exceeding 15,000kg
D	Goods intended for use in the maintenance or repair of aeroplanes of an unladen weight exceeding 15,000kg
H	Goods intended for use in the maintenance or repair of aeroplanes and helicopters of an unladen weight exceeding 2,000 kg but not exceeding 15,000kg
J	Goods for use in the construction in the Union of aeroplanes or helicopters or in the maintenance or repair of aeroplanes or helicopters constructed in the UK or EU or for use in aeroplanes or helicopters imported duty free.
K	Goods subject to end-use other than those covered by C-J above
W	Goods subject to suspension with an airworthiness certificate

2) Excise Duty Tax Line

This field is left blank for an Excise Duty tax line except for composite goods and suspension.

Excise Duty codes

Code	Description
C	For composite goods subject to excise duty, code ‘C’ must appear at the beginning of this field on an Excise Duty type line.
EXL	A Customs Duty relief CPC is used and a suspension of Excise Duty on ‘tied’ hydrocarbon oils is also claimed. EXD must be entered as the tax rate override code and 0.00 entered in the amount column.

3) VAT Tax Line

The VAT rate code is entered at the beginning of this field on a VAT tax line.

VAT Rate codes

Code	Description
Z	The goods are zero rated
S	The goods are liable to VAT at the standard rate
L	The goods are liable to VAT at the lower rate
E	The goods are exempt from VAT
A	5% lower rate for certain goods

Box 47c – field 2: tax rate override code

Declaration types	Screen name	EDI data element
C21, Full, SDI, SDW and WRD	Ovr	TTY-OVR-CODE

The following codes can be used to override CHIEF revenue calculations. The trader calculated amount is entered in Box 47d.

Customs Duty override codes

Code	Description
DTY	The amount of duty payable is being calculated by the trader (DTI only)
DTA	The adjusted amount of duty payable is being calculated by the trader
PDY	The potential amount of duty payable as calculated by the trader

Anti-Dumping Duty override codes

Code	Description
ADO	Anti-Dumping Duty is being calculated by the trader
ADD	The Anti-Dumping Duty is being calculated by the trader pending the outcome of claims to exemption or relief (for example by the subsequent production of documents, re- exportation)
ADX	Trader claiming outright or provisional exemption from the Anti-Dumping Duty
ADP	Provisional Anti-Dumping Duty is being secured by MCD or bankers guarantee
PDY	The potential amount of Anti-Dumping Duty is being calculated by the trader

CAP override codes

Code	Description
VCL	The total amount of Variable Charge (specific element of duty) due is being calculated by the trade

Excise Duty override codes

Code	Description
RED	Remission of Excise Duty on perfumed spirits claimed
REX	The amount of Excise Duty repayable is being calculated by the trader
EXD	The Excise Duty payable is being calculated by the trader
ITD	The amount of Tobacco Products Duty, which is other than current rate, is being calculated by the trader
MPR	An exemption is being claimed from Excise Duty on spirits contained in an imported article, which is recognised by the Commissioners as being used for medical preparations.
TPR	The goods are liable to Tobacco Products Duty but relief is being claimed
VRP	To declare the total UK retail price of cigarettes has been entered in the tax base column
REM	The goods are liable to Excise Duty but remission of spirits duty is being claimed

VAT override codes

Code	Description
VAT	To declare the amount of VAT calculated by the trader
VAX	To claim exemption from payment of VAT

Box 47d - amount

Declaration types	Screen name	EDI data element
C21, Full, SDI, SDW and WRD	Amount	ITLN-DECL-TAX-DC

This box must be left blank when the rate code indicates that no duty or tax is payable.

On paper declarations enter for each line of tax the amount of tax or duty payable, or potentially payable. The amount is to be rounded down to the nearest penny.

When DTI is used CHIEF will calculate the amount due and so the box can be left blank unless Box 45 or the rate column indicates that the calculation is being one outside the system.

Further information about these requirements is contained in Notice 780.

Box 47e – method of payment

Declaration types	Screen name	EDI data element
C21, Full, SDI, SDW and WRD	MOP	MOP-CODE

This column must always be completed for each tax line when tax or duty is either payable or is being secured. For all other lines, it must be left blank.

For SDI and SDW declarations FAS methods of payment are not permitted.

The following codes can be used in conjunction with each other:

• A, F, N, Q and any security code S to Z
• D, F, P, Q and any security code S to Z

Excise Duty on certain petrol substitutes cannot be deferred. In these instances a mixture of cash and deferment is allowable.

Enter one of the following codes:

Code	Description
A	Immediate payment by cash or equivalent (paper declarations)
D	Immediate payment debited to FAS account (DTI)
F	Deferred payment
G	Postponed accounting for VAT approved
N	Security by individual cash deposit (MCD cash - paper declarations)
P	Security from agent’s FAS account (MCD cash - DTI)
Q	Security from deferment account (MCD-deferment)
S	Security by individual guarantee
T	Security from declarant’s guarantee account
U	Security from consignee’s guarantee account (standing authority). Note. Cannot be used if Consignee is declared at item level.
V	Security from consignee’s guarantee account (specific authority). Note. Cannot be used if Consignee is declared at item level.
W	Security by declarant’s general bond
X	Security by consignee’s general bond. Note. Cannot be used if Consignee is declared at item level.
Y	Security by ordinary bond
Z	Security by undertaking. Note. Prior HM Revenue and Customs (HMRC) authorisation is required to use this code.
Blank	No payment due for tax type

1. If a declaration is processed as a paperless declaration, any authority must be retained at the traders registered premises (for 4 years) and may be subject to audit by customs.
2. When codes N or P are inserted, a deposit slip (form C&E955) must be attached to the declaration.
3. When code Q is used deposit slip (form C&E955D) must be attached.
4. Failure to attach forms C&E955 and C&E955D could result in a delay in any future repayment.

Evidence of VAT paid will normally be issued direct to consignees in the form of a monthly VAT certificate form C79.

A declarant acting on behalf of a consignee may not use the consignee’s guarantee account without being authorised to do so. This authority may be specific (relating to one consignment) and be presented with the declaration, or alternatively may be a standing authorisation, which covers all consignments.

Box 48 – deferred payment

Declaration types	Screen name	EDI data element
C21, Full, SDI, SDW and WRD	DAN 1 (48) and DAN 2	FIR-DAN-PFX, FIR-DAN, SCND-DAN-PFX, SCND- DAN

The payment of tax and duty (other than excise duty on certain petrol substitutes), may be deferred at importation by consignees and declarants approved by customs for this purpose. All the duty and tax may be deferred to either the consignee’s or the declarant’s account, or alternatively, the charges can be split between the 2 accounts. When payment is being deferred to both the consignee’s and the declarant’s accounts, both deferment approval numbers (DANs) must be entered in this box.

When 2 deferment numbers are present, VAT amounts will be processed against the deferment account for DAN 2. All other amounts deferred will be processed against the deferment account for DAN 1. There is no restriction to which DAN (the consignee’s or the declarant’s) is used for DAN 2 usage.

The deferment approval number(s) entered in this box, (which must belong to the consignee shown in Box 8 and/or the declarant shown in Box 14), must be preceded by a code to indicate which account is being used. Where a declarant is using a consignee’s deferment approval number the code indicates whether a specific or standing authority is held.

The codes are:

Code	Description
A	Declarant’s account (or account belonging to the trader identified by ‘No’ in Box 14)
B	Consignee’s account-specific authority
C	Consignee’s account-standing authority
D	Consignee’s account (Consignee completing the declaration). Note. Cannot be used when 2 deferment numbers are entered.

Notes

A declarant acting on behalf of a consignee may not use the consignee’s deferment approval number without first being authorised to do so. This authority may either be a ‘specific authority’ which relates to one particular consignment and must be presented to customs with the declaration, or alternatively, a consignee may give a standing authority which covers all consignments (see Notice 101 Deferring duty, VAT and other charges for full details and examples on giving authority to use deferment accounts). If the declaration is processed as a paperless declaration, this authority must be retained at the traders registered premises (for 4 years) and may be subject to audit by customs.

Declarants must not quote third party deferment accounts without first being authorised to do so.

Consignee’s account (codes B, C, D) can only be used if the consignee is identified by a GB EORI number at the header level.

Box 49 - Warehouse

Declaration types	Screen name	EDI data element
Full, SFD, SDI, SDW and WRD	Premise Id (49)	PREM-ID

This box must not be completed unless a CPC for warehousing or involving a Free Zone is entered in Box 37. In all other circumstances leave blank.

The warehouse must have been approved by the UK or an EU member state.

Enter the Identity of the warehouse, which is in 3 parts - Type, Reference and Country code. Don’t enter any separator or space between the 3 parts.

1) Type

Enter, as appropriate one of the following codes:

Warehouse Class	Type
Customs warehouses	A to E as appropriate, A to E (CCC authorisations) U or R (UCC authorisations)
Excise warehouses	Y
Free Zones	Z

2) Reference

Enter the reference allocated to the approval by the authorising country. In the UK:

• customs warehouses have a 7 digit reference
• excise warehouses have a 13 digit reference
• the Free Zone is 0000006 – Isle of Man

3) Country code

Enter the country code for the EU country which issued the warehouse reference. For UK warehouses the code is ‘GB’.

An example of a Customs warehouse identity is ‘A1234567GB’. An example of an Excise warehouse identity is ‘YGB00001234567GB’, where:

Y = warehouse type (see table above);

GB00001234567 = 13 character excise warehouse reference; GB = country code.

If the warehouse identity is not a UK allocated code (prefixed by ‘GB’), the premises name and address must be supplied as an AI Statement (see Box 44).

Box 54 – place and date, signature and name of the declarant/representative

Declaration types	Screen name	EDI data element
C21, Full, SFD, SDI, SDW and WRD	None	None

Where, as a result of declaration processing, it is determined that customs will accept a declaration without the need for the presentation of the paper copy, the CSP badge/user identity will replace the hand-written signature as the authentication credential for that declaration.

The CHIEF role and location identified by the CSP badge/user identity will determine the liability for all data transmitted in that declaration. In a paperless environment the CSP badge will have the same legal status as the hand-written signature on the paper declaration.

Individual liability will rest with the signatory within the company for the use of that credential (such as the CSP badge/user identity). If there is to be a change of person who will act as signatory, this must be notified immediately to HMRC in writing, whereupon its records will be updated.

Where the declarant is completing the declaration themselves under ‘self-representation’, they shall be liable for the content of all declarations so completed and submitted.

Where the declarant is acting as a ‘direct’ representative, in the name of and on behalf of another person, and is transmitting the declaration under the declarant’s own CSP badge/user identity, the declarant must hold (and be able to produce on request to customs) written authority of their powers to act. Failure to do so will result in liability resting with the representative.

Where an agent delegates the making of a declaration to a sub- agent, and the sub-agent makes the declaration in a ‘direct’ capacity, in the name of and on behalf of the first agent, but using the sub-agent’s CSP badge/user identity as the authentication credential; the sub-agent must hold (and be able to produce on request to customs) written authority of their powers to act. Failure to produce written authority will result in liability resting with the sub-agent.

Where the declarant is acting as an ‘indirect’ representative in his/her own name, but on behalf of another person, both parties accept joint liability for all data transmitted under the CSP badge/user identity. A declarant failing to state the level of representation on the electronic declaration will be deemed to be acting in his/her own name and on his/her own behalf.

Where an agent delegates the making of a declaration to a sub- agent, in an ‘indirect’ capacity on behalf of the first agent (but using the sub-agent’s CSP badge/user identity as the authentication credential), then the sub-agent becomes the customs debtor. The original agent ceases to be a customs debtor because they neither make the declaration nor have responsibility for performing the acts and formalities laid down by customs rules.

The declaration must be signed according to the following rules. If the consignee is:

• an individual, by that individual or an employee who has been authorised in writing
• a partnership, by one of the partners, or one of their employees authorised in writing by a partner
• a company incorporated in the UK under the Companies Acts, by a director or the secretary, or an employee of the company authorised in writing by a director or the secretary
• a corporation incorporated in the UK by statute, by a person authorised by law to sign for the corporation, or an employee of the corporation authorised in writing by such a person
• a foreign firm or company, or a corporation incorporated abroad by statute, by a person authorised by the law of the country in which the firm or company, is established

Alternatively the declaration may be signed on behalf of the consignee by any firm, company or individual to whom the consignee has given the authority to act as a declarant for customs purposes. The manner of authorisation is a matter of arrangement between consignees and their declarant but, in giving authority to a declarant, the consignee will be assumed to have given authority to the clerks and servants authorised by the agent to carry out all of the consignee’s customs business. Customs may at any time require evidence that a declarant has been authorised by a consignee to sign declarations on the consignee’s behalf.

Under direct representation enter:

• the place at which the declaration was made and the date
• the name of the declarant
• ‘pp’ or ‘by’ the name of the agent
• the handwritten signature/or approved electronic equivalent of the person completing the form
• the full name of the person completing the form
• the status of the person completing the form (for example director, clerk)

Under indirect representation enter:

• the place at which the declaration was made and the date
• the name of the agent
• the handwritten signature/or approved electronic equivalent of the person completing the form
• the full name of the person completing the form
• the status of the person completing the form (for example director, clerk)

In signing Box 54 a legal declaration is being made that the details shown on the form and any continuation sheets are true and complete and that the requirements of any national or EU legislation have been met.

When a SAD partly completed in an EU member state is being used as the import declaration, the person signing Box 54 is committing themselves to the accuracy of all the information on the form, including that which was already completed when they received the document.

2.3 Value build-up

Value build-up is a facility which, in conjunction with the declared SAD details, allows CHIEF to calculate the value for Customs Duty, when the invoice price is not ‘CIF EU frontier’, and to arrive at the values for VAT, statistical and other purposes. The value build up facility applies to Full, SDI, SDW and WRD declarations.

Value build-up is only compulsory where the invoice price is not also the basis of value for Customs Duty purposes. Even at those locations its use is optional for goods where the invoice price is the basis of value for Customs Duty purposes.

Additionally, there is the option to use the facility at customs computerised locations to avoid the need to calculate values for DTI traders, and to have computer comparison of declared amounts for traders submitting paper declarations.

When DTI is used, the elements of the value build-up appear as fields on the screen format and print out on the entry acceptance advice. The results of the system’s calculations are printed out on the paper declaration (or have to be entered in the appropriate boxes if the declaration is not printed out by the system).

For paper declarations the information must be declared on a separate document (form C89), but the person making the declaration must also calculate the values themselves and enter them in the appropriate places on the declaration (Box 46 in Box 22 (Total amount invoiced) and Box 47) before presentation to customs.

At all customs computerised locations value build-up is not required when the value is calculated manually and the trader’s own worksheet is being attached to the declaration (Boxes 46 and 47).

The following directions must be followed when value build-up is used.

Box 61 - airport of loading

Declaration types	Screen name	EDI data element
Full, SDI, SDW and WRD	Airport of loading (61)	FARP-CODE

This box must not be completed for goods which have been entered under SPV (see Box 43 notes).

When goods are imported by air into the UK, that part of the air transport costs covering the distance flown inside the EU is excluded from the value for duty. CHIEF calculates the appropriate deduction, excludes it from the customs value for duty but includes it in the value for VAT.

This box is to be completed only when a deduction of air transport costs is being claimed for goods arriving by air in the UK direct from non-UK and non-EU airports (see section 46 of Notice 252). This box must not be completed where the customs value has been shown in Box 22.

Enter the 3-alpha IATA airport code shown on the air waybill, unless the flight was from an airport in an overseas department of an EU country (for example Martinique). In these cases, enter code 999 in this box and the full amount of the air transport costs between the overseas department of the EU country and the UK in Box 62 (air transport costs). Where the goods were shipped from an airport not listed in section 46 of Notice 252, if the 3-Alpha IATA code for the airport is not one of those shown in Notice 252, the code of the nearest listed airport must be used. Where no separate airports are listed for a country of departure code AOA should be used.

Box 62 – air transport costs

Declaration types	Screen name	EDI data element
Full, SDI, SDW and WRD	Air transport costs (62)	ATRPT-COST-AC

This box must not be completed for goods which have been entered under SPV (see Box 43 notes).

This box is only to be completed when Box 61 has been completed.

Enter those charges relating to the air transport of the goods which represent the freight charges only. Don’t include items like the handling charges or agency fees.

Charges must be expressed in the currency shown on the air waybill and this must be the same currency as is used for any charges shown in Box 63.

Box 63 – AWB/freight charges

Declaration types	Screen name	EDI data element
Full, SDI, SDW and WRD	AWB/Freight charges (63)	FRGT-CHGE-CRRN, FRGT-CHGE-AC

Where all items on the declaration are entered under SPV, this box should be left blank.

This box should not to be completed when freight charges have been included in the invoice amount (like boxes 22 and 42). In this case, the adjustment code (Box 45) indicates that:

• the invoice price is either CIF or post-CIF (codes B, C, D, E, G, H, I, or J)
• a manual calculation of Customs Duty (code M) is being undertaken

If this box is completed CHIEF will include the charges in its calculation of the customs and other values abated by any air transport deduction arising from the information declared in boxes 61 and 62.

Enter in the first subdivision the code from country and currency codes for the currency the charges are being declared in. This must be the same currency as was used to declare any air transport costs in Box 62.

Enter in the second subdivision the total amount of freight charges to no more than 2 decimal places. The charges may be entered in the currency shown on the commercial transport documents but the appropriate currency code from the list in country and currency codes must then be shown in the first subdivision of this box.

For goods imported by surface transport (land or sea) when the freight charge includes the cost of transport within the EU (which is not part of the value for Customs Duty), any deduction necessary to arrive at the dutiable element (meaning the costs incurred for transport outside the UK and EU) must be made before the box is completed so only the dutiable element is declared. For VAT the non-dutiable element must be added back into Box 68.

Box 64 – freight apportionment indicator

Declaration types	Screen name	EDI data element
Full, SDI, SDW and WRD	Freight apport ind (64)	FRGT-APRT-CODE

For multi-item declarations CHIEF divides any freight charges (boxes 62, 63 and 68) between the items in proportion to their value or gross weight according to the declarant’s choice.

If the charges are to be apportioned according to the value of the goods, this box must be left blank. If the charges are to be apportioned according to the weight of the goods, enter ‘1’ in this box. In addition enter the gross weight of each item in Box 35 (gross mass).

Box 65 – discount

This box should not be completed for goods which have been entered under SPV (see Box 43 notes).

This box may be used to declare an allowable cash discount (See Notice 252 paragraph 3.16(d)) from the total invoice price shown in Box 22. It must not be used when:

• the customs value is declared in Box 22

When Box 45 indicates that:

• a selling price is being used as the basis of customs valuation (like codes F, G, H, I or J have been entered)
• a manual calculation of customs value (code M) is being undertaken

CHIEF applies the discount to the total invoice price declared in Box 22 to arrive at a net amount. For multi-item declarations it divides the discount between the items in proportion to the value of the items.

The discount may be declared either as an actual amount or as a percentage of the total invoice price in Box 22 - see below.

Box 65(a) – discount amount

Declaration types	Screen name	EDI data element
Full, SDI, SDW and WRD	Discount amount (65a)	INV-DAMT-CRRN, INV-DAMT-AC

If the amount is being declared, enter in the first subdivision the code from country and currency codes for the currency in which the amount is being declared. In the second subdivision of box 65(a), enter the amount of the discount to no more than 2 decimal places.

Box 65(b) – discount percentage

Declaration types	Screen name	EDI data element
Full, SDI, SDW and WRD	Discount percent (65b)	INV-DPCT

If the discount is expressed as a percentage enter this figure in Box 65(b), for example 2.5 if the rate is 2.5%.

Box 66 – insurance

Declaration types	Screen name	EDI data element
Full, SDI, SDW and WRD	Insurance amount (66)	INS-AMT-CRRN, INS-AMT-AC

This box is used to declare the amount of insurance being paid to cover the transport of the goods, such as to cover the value of the goods plus the cost of their transport taking any other charges or deductions (as declared in Box 67) into account. It must be completed, if additional insurance has been arranged by the buyer, and that cost is not included in any other box.

If the box is completed, CHIEF will include the insurance in its calculation of the value. For multi-item declarations CHIEF will divide the calculated insurance between the items in proportion to the value of the items.

Enter in the first subdivision the code from country and currency codes for the currency in which the insurance is being declared.

Enter in the second subdivision the amount of insurance being paid, to no more than 2 decimal places.

Box 67 – other charges/deductions

Declaration types	Screen name	EDI data element
Full, SDI, SDW and WRD	Other chrgs/dedctns (67)	OCD-CRRN, OCD-AC

This box need not be completed:

• for goods which have been entered under SPV (see Box 43 notes)
• when other charges/deductions have been taken into account when declaring the total invoice price (Box 22)

To arrive at the customs value CHIEF adds the amount to the other elements of the value, except when the code declared in Box 45 indicates a post CIF price (like codes C, E, H or J have been entered in that box) in which case the amount will be deducted. Where an addition has to be made to a post CIF invoice or selling price it must not be declared here, but should be included in the amounts entered in Boxes 22 and 42.

For multi-item declarations, CHIEF divides the charges/deductions entered in this box between the items in proportion to the value of the items.

If separate amounts are to be both added and deducted, this box should not to be used. The customs value must be separately calculated and declared in Box 42, the manual calculation being attached to the declaration.

Enter in the first subdivision the code from country and currency codes for the currency in which the amount is being entered.

Enter in the second subdivision any other charges or allowable deductions, to no more than 2 decimal places to be taken into account when calculating the value for customs or other purposes.

Box 68 – adjustment for VAT value

Declaration types	Screen name	EDI data element
Full, SDI, SDW and WRD	Vat val adjt (68)	VAT-ADJT-CRRN, VAT-ADJT-AC

CHIEF calculates the value for VAT by adding any duties, levies or additional costs to be included in the VAT value, to the value declared in Box 22. This box must only be used when there are any additional costs, not included in the total invoice value (Box 22) which need to be added to arrive at the value for VAT, for example freight charges covering transport within the UK and EU (see Notices 252 and Notice 702).

If the value for VAT is less than CHIEF would normally calculate for Customs Duty purposes, the amount of VAT payable must be calculated manually. The code ‘VAT’ is to be entered in the rate column of Box 47 followed by the calculated payment due in the amount column.

Enter in the first subdivision the code from country and currency codes for the currency in which the amount is being declared.

Enter in the second subdivision the amount of the additional charges to no more than 2 decimal places.

For multi-item declarations the adjustment for VAT value is apportioned as specified by the freight apportionment indicator (Box 64).’

2.4 Presentation of import declarations to HMRC

Import declarations (but excluding certain CFSP and paperless Route 6 entries) must be presented to the NCH:

BT-NCH
HM Revenue and Customs
BX9 1GZ

Fax: 0800 496 0699

Email: Northregionepuoperations@hmrc.gsi.gov.uk or NCHLAP@hmrc.gsi.gov.uk

Import declarations must be made directly following presentation of the goods to HMRC.

Import declarations can be pre-entered onto CHIEF up to 30 days prior to the arrival of the vessel/goods. This period includes weekends and public holidays. For declarations entered by DTI, goods which have not arrived within 30 days are expected to be removed from CHIEF by the importer or their agent until the necessary system changes have been made to allow the CHIEF auto delete facility to function in tandem with [air]port inventory systems.

The paper copy of the import declaration and any supporting papers for those entries which importers and/or their agents believe will be allocated a Route 1, 2 or 3 can be pre-lodged with the NCH up to 5 actual days prior to the arrival of the goods / vessel. This period includes weekends and public holidays.

Customs clearance is normally linked to the port or airport of importation but clearance facilities for goods transported in secure vehicles or containers are, with some exceptions, provided at specified inland clearance depots.

Goods must not be removed from the place of importation or clearance without customs authority.

2.5 Acceptance of import declarations

Legal acceptance of a declaration submitted in advance of the goods’ arrival will only occur:

• after the vehicle, vessel or aircraft has arrived at its intended place of discharge, or another place designated by customs
• the arrival of the goods in the UK has been notified to customs
• the declaration is valid and contains no apparent errors

Notice of arrival will generally be effected by the delivery to customs of a manifest showing details of all goods carried by the ship, aircraft or vehicle. In certain circumstances (see schedule below) an individual notice of arrival (form C27) must be submitted to customs if the free circulation or home use declaration is presented prior to the arrival of the goods. This requirement does not apply to DTI declarations, where an electronic notification is required from either the declarant or the inventory system operator.

However, acceptance of a declaration input to CHIEF by a DTI agent after arrival of the goods, shall (except for SDIs and SDWs) be the date and time that the computers’ acceptance responses are output on the VDU screen of the DTI agent. This date and time is printed on the entry acceptance advice and is recorded on CHIEF.

The rates and amounts of import duties, and other rules and provisions relating to goods released for free circulation or home use, are those in force at the time the declaration is legally accepted by customs.

Where the rate of exchange advised by customs for the expected date of acceptance of the declaration differs from that in force on the date of presentation, the rate of exchange which will be in force when the declaration is accepted must be used when calculating any duties and taxes.

The circumstances when form C27 must be provided with the declaration are:

Goods liable to duty or VAT

Class of good	Period during which form C27 is required
Those affected by an announcement: - of a new or increased rate of duty - of an increase in the rate of VAT - that a temporary exemption from duty is not being renewed	From the time of the announcement until midnight on the day before the change takes effect, or for 6 clear days before the change, whichever is the shorter
Those affected by a seasonal increase in the rate of duty, or a seasonal change from an ad valorem to a specific rate of duty or vice versa (for example, certain fresh fruit)[footnote 1]	6 clear days before the day of increase or change.
Those wholly or partly liable to excise duties (except alcoholic liquor goods and tobacco products) and those on which VAT is to be paid at importation by exempt persons[footnote 2]	6 clear days before Budget Day and up to midnight on the Budget Day itself.
Goods liable to variable charges under EEC Regulation 3033/80	6 clear days before the day of a change in the rate of the fixed or variable charge.
Goods liable to agricultural charges covered by a CAP import licence.	6 clear days before the end of the period of validity of the licence.
Goods eligible for relief under quota.	At all times.

A form C27 must also be presented with a declaration for certain goods, subject to countervailing charges under the CAP, during the period indicated in the following table.

Combined Nomenclature	Product	Period during which form C27 is required
07020010, 07020090	Tomatoes	1 April to 20 December
07051110, 07051190	Cabbage Lettuce	1 November to 31 May
07052900	Endives	15 November to 31 March
07070011, 07070019	Cucumbers	11 February to 10 November
07091000	Artichokes	1 November to 30 June
07093000	Aubergines	1 April to 31 October
07099070	Courgettes	21 April to 30 September
08051011, 08051015, 08051019, 08051021, 08051025, 08051029, 08051031, 08051035, 08051039, 08051041, 08051045, 08051049	Sweet oranges	1 December to 31 May
08052010	Clementines	1 November to End February
08052030	Satumas	1 November to End February
08052050, 08052070, 08052090	Mandarins and other hybrids	1 November to End February
08053010	Lemons	1 June to 31 May
08061011, 08061015, 08061019	Table grapes	21 July to 20 November
08081091, 08081093, 08081097	Apples	1 July to 30 June
08082031, 08082033, 08082035, 08082039	Pears	1 July to 30 April
08091000	Apricots	1 June to 31 July
08093000	Peaches (including nectarines)	11 June to 30 September
08092010, 08092090	Cherries	21 May to 10 August
08094011, 08094019	Plums	11 June to 30 September

When the declaration covers more than one of the above classes the most restrictive period applicable operates.

2.6 Selection of imported goods for examination (including removal to private premises for this purpose)

All imported goods are liable to be examined by customs. If goods are selected for examination, the opening, unpacking and repacking must normally be done by employees of the dock company or an agent of the importer.

The examination of goods normally occurs at the place where they are being declared for importation. However, goods may be removed to private premises for examination subject to customs approval if, for example, they are dangerous or sensitive and need to be unpacked by people familiar with the risks involved. Customs retain the right to require goods to be examined at the place of importation.

Importers who wish to have any goods which are selected for examination removed to private premises for this purpose should consult customs before the goods are imported to prevent delay when the goods arrive. Notice 112A provides information about the charges which will be raised for the attendance of customs officers at private premises. It also gives directions as to how requests for such attendances are to be made.

2.7 Payment of customs duties and other charges

Customs duties and other charges that are due must be paid, deferred or secured before the goods are cleared by customs. The deferred payment of customs duties and other charges is subject to the provision of adequate security and to other conditions (see Notice 101: deferring duty, VAT and other charges). Notice 101 also contains details of the Simplified Import VAT Accounting (SIVA) scheme which allows approved businesses to reduce the security requirement for deferred import VAT.

Customs duties and other charges due for immediate payment are charged to a DTI authorised trader through an account maintained in CHIEF. This accounting procedure is known as the Flexible Accounting System (FAS) and goods will not be cleared from customs control unless the credit balance in the account is enough to cover all the charges due.

When the precise amount of duty or other charges payable cannot be assessed at the time the declaration is presented, clearance can usually be allowed on payment of a deposit or provision of security to cover that element of duty considered to be in dispute. This may be equal to the full duty amount or the difference between 20 potential duty amounts. For non-VAT registered traders, the amount of VAT consequently in dispute must be secured. For VAT registered traders VAT is normally paid outright based on the value which includes the highest potential duty regardless of whether this is secured by cash or cashless security. These traders also have the option to secure the disputed element of VAT.

The following methods of securing revenue charges are available.

Notes

All cash deposits will be by Miscellaneous Cash Deposit.

Dependent on the reasons for securing of charges, adjustment of the entry will be carried out by either National Temporary Admission Seat (NTAS) or the NCH.

In the majority of circumstances where there is a need for security, CHIEF is able to identify from other details on the entry, the Reason for Security Code (RFS) which the system will automatically generate after clearance.

The RFS code is an aid to the department for post clearance adjustment and will not appear on the declarants CHIEF screens or paper outputs.

In some circumstances there will be a need to insert a manual RFS code in Box 44. A list of manual RFS codes is in paragraph 3.1.1 under the information to be declared in Box 44.

A. Miscellaneous Cash Deposit (MCD)

MCDs are cash securities held in a suspense account by customs pending confirmation of correct charges/eligibility for refund. Payment of an MCD may be deferred when it is payable at the time of passing the entry.

Form C&E955 or C&E955D, as appropriate, must accompany all MCD entries.

B. Security by guarantee

As an alternative to cash securities, importers have the option of securing charges by the lodgement of a guarantee from an approved bank or financial institution. Such guarantees are available for one entry only, (individual guarantee) or for a number of entries (guarantee account).

i. Individual Guarantee

Blank forms are available from NTAS and the approved guarantee must accompany the entry.

ii. Guarantee account

Blank guarantee forms are available only from NTAS who will also require details of authorised users.

Telephone: 03000 579 0554

The level of the guarantee is to be set to cover the maximum amount of security considered to be necessary. The guarantee level will be monitored by CHIEF. Processing of the entry will be suspended if the guarantee level is insufficient.

Adjustment of MCDs and securities by guarantee

The following list shows the conditions under which goods cleared by securing the revenue in dispute will be controlled by NTAS:

• evidence of value at the time of presentation of the entry is incomplete or unsatisfactory
• an instruction authorising acceptance of a provisional value is in force
• the goods are of a kind allowed to be entered for ‘official test’
• admission is claimed under intra-EU or preference arrangements but the evidence is incomplete or unsatisfactory
• exemption is claimed from levy but the evidence is incomplete or unsatisfactory
• exemption is claimed from Anti-Dumping Duty but the evidence is incomplete or unsatisfactory
• a quota rate is claimed but evidence is incomplete or unsatisfactory or quota critical procedure has been introduced
• tariff classification is in dispute (note that this applies to genuine disputes and entries are not acceptable with security if the importer, or their authorised agent, has simply failed to determine and declare the Tariff declaration)
• specific directions have been issued by a customs headquarters branch allowing entry by security

C. Bonds and undertakings

(i) A bond is an instrument, under seal, by which the person entering into it bind themselves to pay to the Crown specified sums of money on breach of any of the terms mentioned.

Bonds should not be used for securing customs duties and similar UK or EU import duties. This will also include Anti-Dumping Duty and all customs duties on agricultural goods. Alternative methods of security need to be used.

Bonds are classified as follows:

• Ordinary bonds each covering a specific transaction.
• General bonds covering a number of transactions of a similar kind, or relating to conditions which are likely to be observed for an indefinite period or during the continuance of a concession; or given by a parent company to cover transactions by that company and associated companies.
• Premises bond covering both the premises and their contents.
• Comprehensive bonds covering liabilities under both general and premises bonds.

(ii) An undertaking is an official document, signed by an importer, or an authorised agent, by which they undertake to pay duty and any other charges due on goods imported under duty relief provisions, if there is a breach of any of the conditions of the relief. Undertakings may also be made for the subsequent production of certain documents.

2.8 Diversion of imported goods including part and/or split consignments from one location to the NCH

If, after a declaration has been presented at and all or part of the consignment of goods are diverted solely on account of:

• unforeseen transport or labour difficulties
• being short shipped
• being on carried
• being imported through a place of discharge and/or examination other than that entered

The goods may be cleared without the need for a new entry at the other location. This concession is subject to the following conditions:

• after the goods have been landed the application must be made to the NCH where the entry was originally presented
• the application must be made on form C6, fully completed in duplicate, supported by a copy of the entry and the removal note (if already issued by customs)

During the period between the date of presentation of the entry and the date of importation of the goods there must have been no change in:

• the value for duty and/or VAT
• the period rate of exchange except where invoiced in sterling
• the rate of duty and/or VAT
• other charges payable on importation or any relief or restriction affecting the goods

Where there have been changes a fresh entry is required.

Goods normally subject to Notice of Arrival (form C27) procedure, for example tariff quota and CAP goods, are not included (these goods are not eligible for C6 diversion procedures).

Minor diversion within the same port

Where a ship is diverted to another wharf in the same port, an application by letter to use and amend the original entry is normally acceptable. A letter of request would also apply to entries where the import vessel has been amended from the entered vessel.

‘No Goods’ Entries

As an alternative to the above procedure a consignee/declarant can request an entry to be made ‘NO GOODS’ at the NCH, supporting invoices will be returned if necessary, and a new entry submitted for the second location if this is more convenient.

Note to container operators

Certain intentional transport arrangements known prior to importation are not covered by these special concessions. An example of such arrangements are mixed consignments of containers entered to one entry, the full loads (FCL) intended for clearance at the port of import and the part loads (LCL) intended for removal to an ICD for clearance. Requests for such arrangements will not be accepted.

Goods diverted to an inventory linked location

When goods are diverted to an inventory linked location, a form C21 (using CPC 00 09 00) will be required.

2.9 Examination of the goods by the consignee or declarant before a declaration is made

When a consignee or their declarant is unable to complete a declaration because they don’t have enough information about the goods they may ask customs at the place of clearance for permission to examine or sample the goods under their supervision.

Whenever sampling is requested (and in some other cases) a written application will be required, signed by the person making the request and containing:

• the name and address of the applicant
• the location of the goods
• all other information necessary to identify the goods

2.10 Economic Operator Registration Identification (EORI)

EORI was introduced in the UK and EU on 1 July 2009.

EORI replaced the previous national system Trader Unique Reference Number (TURN). A UK EORI number is prefixed with GB followed by a 9 digit VAT or Non VAT number suffixed by 3 digits normally 000. VAT Group registration numbers will have suffixes higher than 000.

Example EORI number is: GB123456789000.

The EORI number will be required if you are submitting a customs declaration a C88.

Get an EORI number.

Evidence of import VAT is in the form of a monthly VAT certificate, form C79, direct to importers at their VAT registered address. Individual declarations are listed on the certificate under the EORI number.

Consignees must ensure that they pass details of their EORI number to their agent or courier acting on their behalf. The EORI number is used in the production of the VAT certificate C79. Use of incorrect or out of date EORI numbers could lead to a VAT certificate not being issued.

Under the old TURN system it was possible to identify imports/exports and revenue due against individual branches/divisions. Under EU legislation branches and divisions will not qualify for an EORI number. HMRC has designed some solutions to assist economic operators to associate declarations to individual branches/divisions. These are optional.

Option 1

HMRC have set up 2 additional information codes statements (UK Trade Tariff: additional information codes for harmonised declarations) at header level in Box 44 of the SAD (C88) declaration. The codes are:

• BR followed by a 3 digit numeric code for importers/exporters
• AG followed by a 3 digit numeric code for agents/declarants

These codes allow identification of the branch importing, exporting or acting as declarants as appropriate for example BR001, AG008 when a customs declaration is made. It is likely the 3 digit numeric code could be the same as the old TURN suffix, however you are free to choose any number you wish. It is acceptable for both codes to appear on the same declaration if necessary.

There are 4 EORI branch code reports available to importers and exporters and agents/declarants as appropriate on a monthly basis. These reports are provided free of charge. They list all entries made where the BR or AG code has been entered in box 44 to assist reconciliation to be carried out, in particular C79s. If no code is entered in the box 44, the entry will not appear on the MSS report.

The 4 reports available will be:

• BR imports
• BR exports
• AG imports
• AG exports

Information on the reports include entry number, date, EPU, agent’s reference and BR/AG code in box 44.

Import reports will be provided from the 4th working day of the month and export reports will normally be provided from the 19th of the month.

Apply for MSS reports at:

HM Revenue and Customs
Trade Statistical Unit
3rd Floor Central
Alexander House
21 Victoria Avenue
Southend on Sea
Essex
SS99 1AA

Email: frontiersmssteam@hmrc.gsi.gov.uk

Get full details about the EORI branch code reports including the registration form by reading about the Economic Operator Registration and Identification scheme.

Option 2

This solution applies to importers only and involves including the branch identifier as part of the agent’s reference in box 7 of the SAD (C88) declaration for example TGR12867498/002 or 001— FWAYU561829. Box 7 of the declaration also appears on the C79. The C79 is a form detailing each month all your imports where VAT has been charged. Adding the agent’s identifier to box 7 may help with reconciliation of your imports against branch(es) and may be used in conjunction with or instead of the MSS report option.

Submitting traders/paying agents authorised before 1 April 2009.

If you are submitting trader/paying agent with more than one branch/TURN who:

• also acts as an agent to submit declarations on behalf of others
• submits declarations for your own business

The following will apply:

• you will need to acquire an EORI number for your parent company/head office if your details are required in Box 2, 8 or 14 of the customs declaration
• however you may continue to use your existing badge/role (to submit declarations) as well as access existing FAS accounts

This concession will not apply to any new badges/roles which are set up on CHIEF after 1st April 2009 which will only be set up against an EORI number.

Applying for an EORI number

The Eori application form is available from the HMRC website www.gov.uk/eori

You can also phone the HMRC helpline on 0300 200 3700.

If you are not VAT registered you can apply for a non VAT EORI number. Once you become VAT registered it is in your own interest to apply for a VAT EORI number by completing another application form.

Only a UK VAT EORI number will generate a C79 VAT certificate which is required to reclaim import VAT paid.

A non VAT EORI number is required if:

• you wish to enter goods to a public (type A/R) customs warehouse and remove them from there to free circulation or to another customs procedure
• you are the person removing goods to free circulation or to another customs procedure from a private (type A, D, E or U) customs warehouse

For private importations, GBPR should be entered in Box 8 of the SAD when the ‘goods’ being entered are for Personal use.

There are certain goods that need special treatment.

Motor vehicles – for private importations, goods classified under UK Trade Tariff chapters 8703 and 8711 should be entered using CPC 40 00 074 (‘means of transport permanently imported by private persons on payment of Customs Duty and VAT’). For commercial imports where a VAT registration number is not in existence, a non VAT EORI number should be used.

Firearms – if you are importing firearms classified within the UK Trade Tariff chapter 93 that require a Department for Business, Innovation and Skills (BIS) licence you should not enter these goods to GB PR, even if they are for private use. BIS require the importer to be in possession of either a non VAT EORI number or an EORI number prior to issuing an import license.

Racehorses – if privately owned and for non-business use, GBPR should be entered. If the horse is owned by a syndicate/other legal entity for business use then an EORI number should be obtained.

Personal effects – for example personal possessions, holiday purchases, human remains - further guidance on relevant forms to be used in specific circumstances is found below.

GBPR has no value limit and therefore should be used for all non-commercial, non-business related entries regardless of value.

2.11 Plain paper declarations

Applications for approval to use plain paper declarations should be submitted at least 1 month before the facility is required, enclosing a plain paper declaration specimen and a removal note (if required) produced by the applicant’s terminal equipment for each of the plain paper versions of DTI entries or declarations that the applicant intends to use.

Approval is subject to the following conditions:

Type	Conditions
Paper	All versions must be produced on A4 paper or continuous stationery perforated at A4 length, with a minimum weight of 55 grams per square metre. A tolerance of 1/2 inch wider and/or longer than A4 is acceptable. The paper size and quality will be acceptable if produced within reasonable manufacturer’s tolerances.
Printing	All copies of the plain paper declaration must be clearly legible otherwise they may be rejected when lodged at the entry processing unit. Paper should be properly aligned to avoid a page of the declaration overlapping the perforations. Any pages of the declaration which do overlap the perforation will be rejected by customs.
Declaration format	The format must be in accordance with the appropriate official form. In particular the following features are required: - each line should contain 10 characters to the inch and there should be 6 lines to the inch vertically - the position and length of fields (including plain language fields) should conform - box numbers must be computer printed onto the plain paper and aligned as shown for easier identification - box numbers should be made easily distinguishable by printing the box numbers in a type-size half that of the coded data - this is possible for standard dot matrix printers capable of a variety of pre-set type sizes - if daisy wheel printers are used and variable type size is impossible, box numbers should be distinguished by bold (heavier) type, alternatively standard size box numbers may be printed but must then be underlined - if the space provided for any of the boxes is insufficient, information should be continued on separate worksheets and box(es) endorsed ‘see worksheet attached’ (as part of the software print program)
Data	The: - plain paper declaration should be printed following entry input to, and acceptance by CHIEF - plain paper declaration as well as meeting requirements for plain language information, should also reproduce the data finally accepted by CHIEF taking into account any errors corrected following initial entry input - EPU code, entry number (including check digit) and date should be captures automatically from the CHIEF acceptance response and included in the plain paper declaration

Customs changes to printed declaration forms will require corresponding changes to plain paper declaration formats. This will require changes to traders’ plain paper declaration software programs at their own expense for implementation on the required date.

3. Import Control System Northern Ireland (ICS NI)

This section of the Tariff covers the operation of the ICS NI.

3.1 Security and Safety legislation relating to imports into Northern Ireland

The implementation of Security and Safety legislation is laid down in Commission Regulation 2015/2446. The transitional data elements for ICS NI are in Annex B of Regulation 2015/2446/EU. From August 2021, when the ICS system is upgraded to ICS2, the data elements for ICS2 can be found in Regulation 2016/341.

3.2 Import Control System Northern Ireland (ICS NI)

ICS NI requires the electronic submission of an Entry Summary Declaration (ENS) providing pre-arrival information for all goods brought into Northern Ireland.

The responsibility for ensuring that ENSs are submitted lies with the ‘carrier’. The carrier is defined as the ‘operator of the active means of transport on or in which the goods are brought into Northern Ireland (for example the vessel, aircraft, train or road vehicle)’.

The ICS guidance outlines the processes carriers will need to follow when bringing goods into Northern Ireland via Great Britain.

The free Trader Support Service can help if you move goods between Great Britain and Northern Ireland, or bring goods into Northern Ireland from outside the UK.

3.3 ICS NI main principles

The ICS NI Entry Summary Declaration (ENS):

• should be submitted (within the deadlines set by the legislation) to the ICS NI system where the first [air]port of entry into Northern Ireland is situated (the ‘Office of First Entry’ (OoFE))

• should include, in the specified format, the data elements of Annex B of Regulation 2015/2446/EU including information to identify:

  • the cargo
  • the traders involved in the movement
  • the vessel/aircraft
  • the envisaged route into Northern Ireland and across Great Britain or the EU

It is the responsibility of the carrier to ensure that an ENS is submitted for all goods on board the vessel/aircraft entering Northern Ireland even where they remain on board during the passage of the vessel/aircraft through Northern Ireland.

It should be noted in particular that an ENS for cargo arriving in deep sea containers must be submitted before loading of the goods on the vessel in the third country. Information may have to be provided many weeks in advance of actual arrival of the cargo.

3.4 Time limits for lodging entry declarations

The time limits laid down in Article 105 to 110 of Commission Regulation 2015/2446 for all modes of transport are as follows:

• maritime containerised cargo (except short sea containerised shipping) – at least 24 hours before commencement of loading of the vessel that brings the goods into Northern Ireland at the port of departure
• maritime bulk/break bulk cargo (except short sea bulk/break bulk shipping) – at least 4 hours before arrival at the first port in Northern Ireland

• short sea shipping movements between:

  • Greenland
  • Faroe Islands
  • Norway
  • Iceland
  • ports on the Baltic Sea, the North Sea, the Black Sea and the Mediterranean Sea at least 2 hours before arrival at the first port in the UK or EU

Movements between a territory outside the UK and EU and French overseas departments, Azores, Madeira and Canary Islands where the duration is less than 24 hours – at least 2 hours before arrival at the first port in the UK or EU:

• short haul flights (less than 4 hours duration) – at least by the time of the actual take off of the aircraft
• long haul flights (more than 4 hours duration) – at least 4 hours before arrival at the first airport in the UK or EU
• road traffic – at least 1 hour before arrival at the customs OoFE in Northern Ireland

3.5 Movement Reference Number (MRN) – inclusion on CHIEF Import Declaration

The MRN number is automatically generated by the ICS System and allocated to each ENS after successful validation, acceptance and registration. Importers or agents should include the information in Box 44 of the CHIEF import declaration.

3.6 ICS Risk Assessment

All information submitted to ICS NI will be assessed against a set of risk criteria and any positive risks identified at the first [air]port of entry into Northern Ireland will be passed on to subsequent [air]ports in EU member states (Offices of Subsequent Entry (OoSE)).

Where positive risk results are detected, the UK Border Force (UKBF) (as delivery partners for HMRC at the UK frontier) will assess whether to intervene. This may mean issuing a ‘Do Not Load’ message (for maritime deep sea cargo sector only), intercepting the goods on arrival in Northern Ireland, and/or forwarding the positive risk results to customs administration(s) in subsequent identified [air]port(s) in the EU.

3.7 The ICS arrival notification

Where Northern Ireland is either an OoFE or an OoSE, the lead carrier should arrange for the electronic submission of an ICS ‘Arrival Notification’ to the ICS NI system when the means of transport carrying the goods reaches Northern Ireland.

The existing process for [air]port/inventory arrivals by inventory systems for legal presentation and customs entry purposes will not change, the ICS Arrival Notification is in addition to this. However, some inventory systems may include this additional functionality within existing processing – carriers should contact their EU Systems Provider for information on whether this functionality is available. At locations where Arrival Notification functionality is not being provided by the inventory system or where an inventory system is not in use, carriers must make provision for an electronic Arrival Notification (IE347) to be submitted to the ICS NI system – in common with all ICS NI functionality, no manual (paper) submission option is available.

3.8 The ICS Diversion Request

Where the active means of transport (vessel/aircraft/lorry) is to be diverted to an Office of First Entry in the EU which was not identified on the original ENS, the carrier must lodge a ‘Diversion Request’ to the initially declared OoFE. This office then transmits information to the actual OoFE about any consignments for which a positive risk was identified. If the declared OoFE did not find any risks, no information will be forwarded to the actual OoFE. The Diversion Request (IE323) must be submitted electronically.

3.9 ICS operation in EU member states

Where cargo destined for Northern Ireland initially arrives via an EU member state traders will need to consult any ICS guidance issued by the EU member state responsible for the OoFE. The UK guidance can only cover the ICS process where Northern Ireland is OoFE.

3.10 ICS NI information

Further information on ICS NI, including the full guidance document can be found on the ICS web page.

3.11 UK Fallback Arrangements for the ICS

If an Economic Operators system is unavailable

The UK will not accept ICS declarations by ‘other means’ for example by paper, data key or email. Economic Operators will need to make arrangements for the Entry Summary Declaration (ENS) to be submitted by another Economic Operator on their behalf, or keep trying to submit an ENS up to the point that the Arrival Notification is processed. The later the ENS is sent in these circumstances the greater the possibility of encountering delays upon arrival.

A valid ENS declaration will be required to be submitted to allow Economic Operators to fulfil their legal obligations.

Not being able to declare ENS data from their own systems due to system failure will not automatically be accepted as a valid excuse for not declaring an ENS to ICS NI.

If a CSP system is unavailable

If a CSP system is unavailable, Economic Operators should operate under their individual CSPs fallback arrangements (usually by use of another CSP system) or submit their declaration via the Trader Front End (TFE).

If all CSP systems are unavailable, Economic Operators will need to either use the published CSP fallback provisions or use an alternative electronic method (such as, another traders system where the trader links to the front end) to allow the ENS to be declared.

If the core ICS NI system, including TFE, is unavailable to both UK and Economic Operators

Economic Operators and CSPs should continue to send messages to ICS NI until HMRC confirm the non-availability of the core ICS NI system. These will be queued until the system is restored. When the ICS NI system is restored, an ENS can be sent for consignments en-route that have not yet had the Arrival Notification processed.

HMRC will advise EU member states when the UK ICS is not available so other MS can be aware that some consignments, particularly involving short flights, may not have a MRN allocated.

4. Safety & Security Great Britain (S&S GB)

This section of the Tariff covers the operation of the S&S GB service.

4.1 Security and Safety legislation relating to imports into Great Britain

The implementation of Security and Safety legislation is laid down in Commission Regulation 2015/2446. The transitional data elements for S&S GB are in Annex B of Regulation 2015/2446/EU.

4.2 S&S GB service

S&S GB requires the electronic submission of an Entry Summary Declaration (ENS) providing pre-arrival information for all goods brought into Great Britain.

The responsibility for ensuring that ENSs are submitted lies with the ‘carrier’. The carrier is defined as the operator of the ‘active means of transport on or in which the goods are brought into Great Britain’ (for example the vessel, aircraft, train or road vehicle).

4.3 S&S GB main principles

The S&S GB Entry Summary Declaration (ENS):

• should be submitted (within the deadlines set by the legislation) to the S&S GB service where the first [air]port of entry into Great Britain is situated (the ‘Office of First Entry’ (OoFE)

• should include, in the specified format, the data elements of Annex B of Regulation 2015/2446/EU including information to identify:

  • the cargo
  • the traders involved in the movement
  • the vessel/aircraft
  • the envisaged route into Great Britain. It is the responsibility of the carrier to ensure that an ENS is submitted for all goods on board the vessel/aircraft entering Great Britain even where they remain on board during the passage of the vessel/aircraft through Great Britain

It should be noted in particular that an ENS for cargo arriving in deep sea containers must be submitted before loading of the goods on the vessel in the third country. Information may have to be provided many weeks in advance of actual arrival of the cargo.

If you’re using the Goods Vehicle Movement Service, the Entry Summary declaration will need to be submitted at the earliest of either:

• the minimum timing requirement
• before check-in closes

This is to allow for the Movement Reference Number (MRN) from the Entry Summary declaration to be recorded in the Goods Movement Reference (GMR), which will be validated by the carrier at check-in.

4.4 Time limits for lodging entry declarations

The time limits laid down in Article 105 to 110 of Commission Regulation 2015/2446 for all modes of transport are as follows:

• maritime containerised cargo – at least 24 hours before loading at the port of departure
• maritime bulk/break bulk cargo – at least 4 hours before arrival at the first port in Great Britain
• short straits sea voyages – at least 2 hours before arrival at the first port in Great Britain

Short straits sea voyages refer to journeys from:

• the English Channel, or the Atlantic coast of Europe from the point where it meets the English Channel to and including the port of Algeciras
• Norway
• Ireland
• the Faroe Islands
• Iceland

• ports on the Baltic Sea and the North Sea

• short haul flights (less than 4 hours duration) – at least by the time of the actual take off of the aircraft
• long haul flights (more than 4 hours duration) – at least 4 hours before arrival at the first airport in Great Britain
• road traffic – at least 1 hour before arrival at the customs OoFE in Great Britain
• rail – at least 2 hours before arrival at the customs OoFE in Great Britain

Please see additional guidance to check if you need to make an Entry Summary declaration and on making an Entry Summary declaration.

4.5 Movement Reference Number (MRN) – inclusion on CHIEF Import Declaration

The MRN number is automatically generated by the S&S GB service and allocated to each ENS after successful validation and acceptance. Importers or agents should include the MRN of the ENS in Box 44 of the CHIEF import declaration.

4.6 S&S GB Risk Assessment

All information submitted to S&S GB will be assessed against a set of risk criteria. The results of the risk assessment will be used by the UK Border Force (UKBF) (as delivery partners for HMRC at the UK frontier) to:

• identify shipments they wish to prevent being loaded onto the vessel entering GB (see Do Not Load section)
• identify imports they may wish to control on entering GB

4.7 ‘Do Not Load’ message

For deep-sea containerised shipments only, a Do Not Load (DNL) message, the IE351, may be issued. This will be sent to the person submitting the declaration.

There are a number of steps which must be followed to ensure that the carrier will be made aware that a DNL has been issued where a third party (e.g. a freight forwarder) has made the ENS filing:

• the third-party may only file the ENS with the ocean carrier’s knowledge and consent
• in its ENS filing, the third-party must identify the ocean carrier with the ocean carrier’s EORI number
• the third-party must also include both the container number(s) and the ocean carrier’s transport document number (that is, the master bill of lading number/booking reference number) in addition to its own (house) bill of lading number in its ENS filing

Provided these data elements are included in the ENS, and provided that the ocean carrier is IT-connected to S&S GB the ocean carrier would automatically be notified not only of the MRN for the third-party filing (which will serve as proof that the carrier’s obligation that an ENS is filed has been met) but also of any DNL messages.

Based on the container and transportation document numbers included in the DNL message, the ocean carrier would be able to identify the containerised shipment that may not be loaded. Moreover, it is not unrealistic to expect that if a Customs Administration believed that a consignment posed such a serious threat that a DNL is appropriate then they would not simply rely on the sending of an electronic message to interested parties.

The UK Border Force will tell you what to do if you receive a Do Not Load message.

4.8 S&S GB interaction with EU member states

S&S GB does not interact with, or share information with, the Import Control Systems (ICS) in any EU member states. This also includes the Import Control System (Northern Ireland (ICS (NI)). Where cargo destined for Great Britain initially arrives via an EU member state, carriers will need to consult any ICS guidance issued by the EU member state responsible for the OoFE.

Where cargo arrives in Great Britain before travelling to Northern Ireland an ENS will be required firstly into the S&S GB service and then a subsequent ENS into the ICS (NI).

4.9 UK Fallback Arrangements for S&S GB

If an Economic Operator’s system is unavailable

The UK will not accept ENS declarations by ‘other means’ for example by paper, data key or email. Economic Operators will need to make arrangements for the Entry Summary Declaration (ENS) to be submitted by another Economic Operator on their behalf or keep trying to submit an ENS up to the point that the goods arrive. The later the ENS is sent in these circumstances the greater the possibility of encountering delays upon arrival.

A valid ENS declaration will be required to be submitted to allow Economic Operators to fulfil their legal obligations.

Not being able to declare ENS data from their own systems due to system failure will not automatically be accepted as a valid excuse for not declaring an ENS to S&S GB.

If a CSP system is unavailable

If a CSP system is unavailable, Economic Operators should operate under their individual CSPs fallback arrangements (usually by use of another CSP system) or submit their declaration via the Trader Front End (TFE).

If all CSP systems are unavailable, Economic Operators will need to either use the published CSP fallback provisions or use an alternative electronic method (such as, another traders system where the trader links to the front end) to allow the ENS to be declared.

If the core S&S GB service, including TFE, is unavailable to both UK and Economic Operators

Economic Operators and CSPs should continue to send messages to S&S GB until HMRC confirm the non-availability of the core S&S GB service. These will be queued until the service is restored. When the S&S GB service is restored, an ENS can be sent for consignments en-route that have not yet arrived.

5. Other import procedures

In addition to the procedures already detailed for declaring goods at import a number of special arrangements exist to facilitate trade in a variety of different circumstances. These facilities are summarised in this section.

5.1 Bulk consignments procedures

Bulking of consignments of documents eligible for admission under CPCs 4000C31, 4000C34, 4000C35, 4000C36, 4900C31, 4900C34, 4900C35 and 4900C36.

Declaration of items under the above CPCs must be made on an abbreviated form C88 using a valid EORI number, subject to the following conditions:

• prior approval by customs must be given
• the single item declaration must be supported by a manifest identifying the individual items in the consignment with enough detail for control purposes, subject to the satisfaction of local customs
• invoices for each item in the consignment must be held by the trader to support the manifest, except for un-invoiced documents of CPCs 4000C31, 4000C34, 4000C35, 4000C36, 4900C31, 4900C34, 4900C35 or 4900C36, when details of the names and addresses of the consignor and consignee must be held - these will occasionally be required to verification by local customs and must be produced on request
• the consignee box 8 is to show a valid EORI number

Low Value Bulking Imports (LVBI)

CPC’s 40 00 003 and 49 00 003 for goods not exceeding £15 intrinsic value.

CPCs 40 00 005, 49 00 005 for goods of an intrinsic value of between £15 and £135.

CPCs 49 00 011 and 49 00 012 for goods not exceeding £135 dispatched from the Channel Islands Only.

Prior authorisation for use of these CPCs must be obtained from:

National Imports Relief Team (NRIT)
HM Revenue and Customs
Sapphire Plaza
Watlington Street
Reading
Berkshire
RG1 4TE

These CPCs must not be used for goods:

• subject to a prohibition or restriction
• intended for any customs regime or relief
• subject to Excise Duty

Goods must not be intended for Onward Supply relief (OSR) or the CSDR samples relief proper to CPC 40 00 C30.

Consignments of bulked goods must be dispatched from either a third country (40 00 003 and 40 00 005) from a special territory (49 00 003 and 49 00 005) or from the Channel Islands (49 00 011 and 49 00 012) direct to a consignee in the UK or EU. The goods must be entered to free circulation at the port/airport prior to onward dispatch to consignee in an EU member state.

Where goods are from multiple consignors or intended for multiple consignees boxes 2 and 8 must be completed as follows:

Box 2

Multiple consignors must be entered as AI code 00200 in each of the name, street, city and postcode fields. The EORI field can be left blank for multiple consignors.

Box 8

Multiple Consignees must be entered as AI code 00200 in each of the name, street, city and postcode fields and enter the EORI number of the deferment account you are authorised to use.

Box 14

Enter Name, Address and EORI number of LVBI approved entity. Where the EORI number is the same as Box 8, leave all fields blank. The declarant’s/agent’s details must be entered in Box 44 as a GEN 46 statement along with the appropriate representation code. Enter AI statement BULKD and enter LVBI approval number in text box at item level.

5.2 Multiple consignors for LVBI procedures

If there is more than one consignor and you are inputting the entry direct to CHIEF, additional information code 00200 (see additional information codes for harmonised declarations) can be entered in the address fields. The country code field (for Box 2) should contain the code for the country from which the goods have been exported. For the name field ‘00200 – see list attached’ should be entered. These details will need to be entered at header level.

5.3 Customs Freight Simplified Procedures (CFSP)

CFSP offers a 2 part declaration procedure. The initial declaration will have a reduced number of boxes to complete in comparison to a full declaration. The second part of the declaration is where the duty and import VAT due is calculated and declared to HMRC. Get authorisation to use CFSP by completing a C&E48 form.

Full details of CFSP declarations and how to apply is in Notices 760.

5.4 Goods imported by post

Consignments of goods imported by letter or parcel post must comply with internationally agreed arrangements which are embodied in UK postal and customs regulations. One essential requirement is that postal packages must be accompanied by a properly completed customs declaration, either on form CN22 or CN23 (a ‘green label’) as appropriate, which describes in full the nature, quantity and value of the goods contained in the package.

Most imported postal packages are cleared by customs under this arrangement, but a full import declaration, on a SAD, must be presented for high value consignments and for goods which are eligible for certain duty or tax reliefs or when further information about the goods is required.

Full information about the customs procedures for postal imports are contained in the Post Office guide, copies of which are available for reference at most main post offices.

5.5 Imports of personal and household effects

Standard import declarations are replaced by declarations on form C3 for all personal and household effects imported as freight.

A written declaration is not normally required when these goods are imported in accompanied baggage.

5.6 Imports of privately owned motor vehicles or pleasure craft

Standard import declarations are not required for privately owned motor vehicles or pleasure craft accompanied at import by the owner if they are for their personal use. Full details about the special declarations required in these circumstances are contained in Notice 8 and Notice 3.

Commercially imported motor vehicles and pleasure craft are subject to normal declaration requirements.

5.7 Goods imported in a passenger’s baggage

Commercial importations in a passenger’s accompanied baggage must be declared to customs in the normal way. Procedures relating to merchandise in baggage are described in Notice 6.

A formal written declaration on form C88 is not usually required if the goods:

• have a value of less than £800
• are covered by an ATA Carnet
• are re-imported samples covered by the simplified procedures as described in Notice 236

5.8 ATA Carnets

An ATA carnet is an international customs document that can be used in place of normal customs documents to temporarily export certain goods for use outside the UK and EU. It can also be used to temporarily import non-UK and non-EU goods for use in the UK/EU.

Full information about the use of ATA carnets can be obtained from Chambers of Commerce or can be found in Notice 104.

5.9 Customs Clearance Request (CCR) form C21

Introduction

The customs clearance request (form C21) is only for use at locations with computerised inventory links. The clearance request is required in order to clear inventory records and contains the minimum of information necessary to identify the goods and declare any revenue due.

Conditions of use

The C21 is used for inventory clearance purposes when a declaration is not required for CHIEF. The CPCs which relate to these situations are:

• 00 00 010
• 00 00 020
• 00 00 011
• 00 00 040
• 00 00 041
• 00 00 042
• 00 02 090
• 00 08 020
• 00 09 090

Full details of the customs procedures which relate to these CPCs are contained in customs procedure codes.

Plain paper option

DTI traders may opt to present computer produced plain paper versions of the clearance request. The conditions of use are the same as for the plain paper SAD.

Plain paper forms must be fully completed in the same way as the printed form.

VAT

Evidence of VAT paid will normally be issued direct to consignees in the form of a monthly form C79 VAT certificate. To avoid incorrect claims and delays in VAT recovery, it is essential that declarants/consignees EORI number details are shown correctly. See Box 8 and Box 14.

Documents to be presented with the C21

Items such as commercial invoices, airway bills and packing lists.

If appropriate, form C1207S where charges are to be deferred under specific authority from the importer.

E2 output-acceptance advice, and if appropriate

E1 output-examination advice.

Preference forms, or UK or EU transit/status forms where appropriate.

Any other documents required under CPC instructions.

Examination, Amendment and Clearance Procedures

All of these will follow the same principles that apply to the SAD.

Completion of the form

The rules for completion of the form are set out in completion of import declarations.

6. Imports to certain regimes

6.1 Customs Warehousing

General

This is a UK and EU customs procedure under which non-UK and non-EU goods may be stored without payment of the Customs Duty and import VAT due.

Type R is a public warehouse authorised for use by warehouse keepers whose main business is the storage of goods deposited by other traders.

Type U is a private warehouse authorised for use by individual traders for the storage of goods. Although the warehouse keeper has to be the same person as the depositor, meaning the person bound by the declaration placing the goods under the warehousing procedure, it is not necessary that they also have to own the goods.

Entry to customs warehousing procedure

Goods imported for customs warehousing must be declared to customs in the normal way using the SAD. However, goods can be entered to customs warehousing by the simplified declaration procedure and Entry in the Declarant’s Records (EIDR) by authorised CFSP traders.

Removal from customs warehousing procedure

a) Removals from customs warehousing for export to non-UK and non-EU countries must be declared on a form C88. Read about UK Trade Tariff: community and common transit outwards.

b) For removals from customs warehousing to free circulation and other suspensive procedures, declarations can be made on a form C88 for each individual removal or by using EIDR.

Information on valuation for removals from customs warehouse is contained in Notice 252 for Customs Duty and Notice 702 VAT: Imports and warehoused goods for import VAT.

Further information

You can get more information about customs warehousing, including simplified procedures for removals in Notice 3001 or from the Imports and exports: general enquiries helpline.

6.2 Excise Warehousing

Goods liable to Excise Duty and VAT may also be imported for warehousing. Excise warehousing takes place at premises specifically approved for this purpose and, unless the premises are also authorised as a customs warehouse, the goods must be in free circulation before they can enter the warehouse. Goods imported from non-UK and non-EU countries must be declared in the normal way using a SAD before entering an excise warehouse. Goods acquired from EU member states should be covered by an Administrative Accompanying Document (AAD).

Goods imported for excise warehousing are not subject to any requirement that they should be re-exported.

When goods are subject to both customs and excise warehousing the procedure for putting them into free circulation (normally a declaration on form C88 is separate from the arrangements for entry into home use (which requires payment of the excise duties and VAT) even though the 2 events may be simultaneous.

Similar rules apply to tobacco products imported into registered or entered excise premises except that the products cannot be simultaneously declared for customs warehousing.

More information about the procedures for importation into excise warehouses or into registered or entered excise premises can be found in:

• Excise Notice 179: motor and heating fuels - general information and accounting for excise duty and VAT
• Excise Notice 197: receipt into and removal from an excise warehouse of excise goods
• Excise Notice 476: Tobacco Products Duty

6.3 Temporary Admissions (TA)

Goods to be re-exported without alteration

Relief from customs charges is available for goods which are imported for temporary use in the UK in a wide range of circumstances. The ‘total’ duty reliefs extend to import VAT for goods temporarily imported into the UK. For most goods security will be required for the full amount of duties and import VAT potentially due.

To claim relief an authorisation is required. Application can be made at the time of entry for an authorisation by declaration using the appropriate CPC in the ‘53’ series on a full customs import declaration, this constitutes an application for relief under TA and a formal declaration, that the conditions for the relief claimed are met and will be observed. Prior written application for full authorisation can also be made using form SP5.

If relief has been granted but the goods are subsequently released to home use instead of being re-exported, a diversion entry declaration must be made and any charges paid.

Details of the goods and uses for which relief may be available, the qualifying conditions and the various CPCs are in Notice 3001. The CPCs in the ‘53’ series are listed in the Imports: summary of temporary admission relief customs procedure codes guide in the UK Trade Tariff: customs procedure codes section of the Trade Tariff.

Goods to be re-exported after processing

Goods may be imported for processing (for example, for use in manufacture in the UK) with relief from customs duties or agricultural levies and eventually re-exported to a non-UK non-EU country. The procedure (which is governed by Council regulation 950/2013) is known as Inward Processing (IP).

IP duty suspension means duty or levy is not paid at the time of import on goods incorporated in products re-exported but is payable if goods are placed to the home market in the UK. Deferment may be used as a method of payment.

Importers using IPR must be authorised.

Further information about these reliefs can be found in Notice 3001.

6.4 Re-importations

Goods may be reimported into the UK, after processing outside the UK and EU, with total or partial relief from duty if they were originally exported under Outward Processing Relief (OPR) arrangements, and the conditions of that procedure have been met. The rules governing OPR are contained in EEC Council Regulation 950/2013.

For the simplified procedure, official evidence of the original exportation, obtained from customs at the time of export, must be presented with the import declaration. The relief is also available for goods which were originally exported from an EU member state if documentary evidence issued by customs in that EU member state is presented with the import declaration.

The relief is confined to that proportion of the imported goods which was originally exported.

More information about OPR can be found in Notice 3001.

For reimported goods which have not been processed outside the UK and EU, Returned Goods Relief (RGR) exists.

Under this procedure, goods exported from the UK and EU may be wholly or partially relieved from import duty (which includes anti-dumping duties and agricultural levies) when they are returned providing this occurs within 3 years of their exportation.

VAT relief is available to registered and unregistered traders reimporting goods in the same state in which they were last exported, subject to the conditions of Notice 702, paragraph 5.4. There are also special arrangements for reimported works of art. More details about these arrangements can be found in Notice 718.

Full details of the conditions for claiming RGR can be found in Notice 236.

7. Special requirements for certain goods

There are a number of situations when additional information to that required for the generality of imports has to be entered on the import declaration. Some of these requirements arise relatively rarely and are described in Notices or other special instructions. In some cases their application is fairly common and these are summarised in this part, which should be read in conjunction with the notes on completion of Box 44, the additional information codes in quantity codes and customs procedure codes.

7.1 Common Agricultural Policy (CAP) goods

Agricultural goods imported from non-UK non-EU countries may be liable to Customs Duty and under the CAP to:

• countervailing charges
• variable charges (specific element of duty)
• safeguard charges

They may also be subject to CAP licensing requirements.

A list of goods subject to the CAP is contained in Notice 780. CHIEF works out all but the most complex CAP charges at the rate applicable at the time of acceptance of the entry.

If CHIEF is unable to calculate the charges, code VCL as appropriate and the amount(s) payable must be entered in Box 47.

Further details of the special provisions that apply to imports of CAP goods, including the application of CAP licensing are in import prohibitions and restrictions and in a series of leaflets and notices published by the Rural Payments Agency.

7.2 Hydrocarbon oil goods

When hydrocarbon oil (including chargeable road fuel additives or substitutes liable to Excise Duty) is imported the description of the hydrocarbon oil in Box 31 of the import declaration must be enough to show whether or not it is liable at a reduced or rebated rate of Excise Duty. For additional information on excise classification, reduced and rebated rates of Excise Duty, and chargeable road fuel additives or substitutes, see UK Trade Tariff: excise duties, reliefs, drawbacks and allowances.

If rebate is claimed on imported hydrocarbon oil, or on the chargeable road fuel additives or substitutes the import declaration at manual locations must include in Box 47:

• the appropriate ‘rebated rate’ Tax Type code
• the effective (such as rebated) Excise Duty rate
• the actual net charge

If the effective rate is NIL this must be shown, and the amount column of Box 47 left blank.

If a conditionally reduced or rebated rate of hydrocarbon oil Excise Duty is being claimed (for example, for unmarked oil imported under a marking waiver), or if hydrocarbon oil goods are being conditionally relieved of Excise Duty (such as ‘tied’ oil), an appropriate coded statement of compliance with the relevant conditions, with any additional plain language information required, must be shown in Box 44 of the import declaration (see UK Trade Tariff: quantity codes).

An additional copy of the declaration (copy 6 of the SAD), must be provided for tied oil importations. The extra copy must be marked ‘TIED OIL’ in red at the top of the form. Information about tied oil imports is given in Notice No.184A.

The quantity in standard litres (See UK Trade Tariff: excise duties, reliefs, drawbacks and allowances or Notice 179) must be shown in Box 41 (Supplementary Units).

7.3 Animals, plants and fur skins

When animals (other than common, domestic or farm animals), reptiles, birds, plants, fur skins and articles containing fur skin and plumage are imported and these are not covered by a permit or certificate issued under the EU CITES Regulations, the import declaration must include a coded statement in Box 44 (see quantity codes) indicating the species being imported or from which the imported goods are derived and stating that they are not subject to restriction under that Act, or those regulations, if that is the case.

Box 44 should also be used to state the presence of:

• ivory or tortoise-shell incorporated in goods which are not classified in commodity codes 050710, 050790, 960110 or 960190

7.4 Containers and pallets

When containers or pallets are imported with other goods a coded statement must be entered in Box 44. A full list of these codes (additional information codes) can be found in quantity codes. For temporarily imported containers or pallets see Notice 3001.

7.5 Supplementary statistical requirements

Supplementary statistics are compiled about chemicals of a value exceeding £1,000 and falling within Chapters 28 and 29 of the UK Trade Tariff. For this purpose the precise chemical name and the 5-digit reference Chemical Abstracts Service (CAS) number shown in the EU Commission’s publication ‘European Customs Inventory of Chemicals’ must be declared in the Packages and Description of Goods box (Box 31) on the entry, or, if the chemical is not listed, the full description of the goods must be declared in the Packages and Descriptions of Goods area (Box 31) on the SAD.

7.6 Beer

The Excise Duty on beer imported is assessed on the percentage of alcohol by volume.

The total net weight should be shown in box 38 and the number of litres of beer in Box 41.

The percentage of alcohol by volume is to be declared in the additional information Box 44 using code ‘3Q=’ followed by the percentage figure.

8. Documents to accompany declarations

The rules regarding documents in support of CFSP declarations are set out in Notice 760. Where declarations are processed as paperless declarations all accompanying documentation specified within this section should be retained for customs audit purposes at the company’s registered premises.

8.1 Notice of arrival

When declarations are submitted before the ship, aircraft or vehicle carrying the goods has arrived and an individual notice of arrival is required this must be provided on form C27. The form will be stamped with the number of the declaration and returned to the consignee or their declarant. When the ship, aircraft or vehicle arrives at the place where the goods are to be unloaded the declaration on the notice of arrival must be completed and the form re-submitted to customs. If any details on the declaration require amendment, the re-submitted notice of arrival must be accompanied by a request to this effect.

8.2 Removal note

Except at locations with computerised inventory links, or when free zone goods which are to remain in the free zone are being declared, a removal note (form C130) or locally produced removal note must be attached to the declaration. When the goods have been cleared, the removal note will be stamped by customs to indicate that the goods can be removed and the note will be returned to the consignee or their declarant.

8.3 Commercial invoices and packing lists

Declarations must normally be accompanied by the commercial invoice for the goods. If a consignee wishes to have this invoice returned to them they must supply an extra copy for retention by customs. The invoice should include a clear description of the goods. If they are described in a foreign language a translation may be required.

When the invoice is made out to a person established in an EU member state and a declaration of value (for example, form C105A) is required, an additional copy of the invoice must be provided for certification by customs. This certified copy invoice will then be returned to the consignee so that it can be forwarded to the person to whom the invoice is made out.

Unless details of the contents of individual packages are shown on the invoice, a packing list, weight note or similar advice is usually needed as well. Facsimile copies of the invoice and of other supporting commercial documents are normally accepted.

Find detailed information about the acceptance of telexed information, facsimile documents and undertakings to produce documents.

In certain circumstances an extra copy of the commercial invoice is required.

When end-use relief (see Notice 3001) is claimed on used goods and the original invoices are not available, a detailed list with estimated values is acceptable in place of invoices, as long as the detail is enough for the items to be identified.

If clearance of the goods is required urgently and any of the documents described above have not been received or need correction, alternative evidence in the form of telex or similar messages can be submitted instead. Customs will decide whether it is acceptable and whether subsequent confirmation is required.

8.4 Value build-up

At CIE locations where the value build-up facility is used form C89 must be presented with the declaration. When DTI is used the information must be input as part of the declaration but printed out separately on the entry acceptance advice. The form contains everything needed to convert the invoice price to the values for duty and other purposes.

Find full details about how to use the form.

At manual locations the declarant’s own worksheets must be attached.

If the documentary evidence is not available when the declaration is presented, the goods will usually be released against suitable security, normally a deposit equal to the charges that would be payable if relief were not granted. The deposit will be refunded when the evidence is produced.

8.5 Valuation declaration and general valuation statement (GVS)

Importers are no longer required to complete a valuation declaration when the value of the imported goods exceeds the legal threshold limit of £6,500 or hold a signed copy of a C105 form at their registered premises for electronic entry declarations. HMRC will retain the right to request the completion of a valuation declaration at any time, for example in respect of import declarations examined by our officers on a post importation audit.

8.6 Documents supporting application for relief

When relief from duty is claimed, the declaration must be supported by either documentary evidence to show that the conditions of the relief are met and/or an undertaking that they will be met, depending on the nature of the relief appropriate. Further details of such reliefs are given in export prohibitions and restrictions.

8.7 Documents supporting declarations for goods claimed to be in free circulation or claims to preferential rates of duty and/or tariff quota reliefs

When goods are claimed to be in free circulation or a claim to a preferential rate of duty is made, the declaration must normally be supported by the appropriate documentary evidence.

Information about reduced or nil rates of duty available under EU preferential trade arrangements is in the UK Trade Tariff and UK Trade Tariff: trade arrangements for countries outside the UK and EU.

Information about tariff quota reliefs is in the UK Trade Tariff and tariff quotas and ceilings.

Further guidance about procedures for making claims on declarations for imported goods is in Notice 826 (for UK and EU preferential treatment) and Notice 375 (for tariff quota reliefs).

Claims for Turkish preference must be supported by the appropriate movement certificate (ATR). Further information on claiming preferential treatment for Turkish goods is in Notice 812.

If supporting documents are not available when the declaration is presented, the claim should still be made using the appropriate rate code in Box 47 and document identifier code in Box 44. Where appropriate, any serial number for tariff quota relief should be entered in Box 39. The claim will normally be accepted provisionally and the goods will be released against suitable security, normally a guarantee or a deposit equal to the duty that would be payable if the claim were not granted. The guarantee will be discharged or the deposit refunded when the evidence is produced, provided duty at the full rate has not been re-imposed or any applicable tariff quota has not exhausted.

8.8 Import licences, permits and certificates

If the goods require a UK, EU or individual import licence, permit or certificate for their importation, the document, other than an open individual licence, must be attached to the declaration or declared either as being with the goods or the reason for its non-availability explained in Box 44.

8.9 Assembly of supporting documents

The processing of declarations will be made easier if, as far as possible, the documents are assembled (when they are required), by pinning rather than stapling, in the following order:

• notice of arrival (form C27)

• removal note (form C130)
• original copy (6) of the declaration
• value build-up sheet (form C89)
• bulk entry details (form C515 and form C515A continuation) or (forms C516 and C516A continuation)
• supporting documents, for example CT documents, preference certificates and invoices
• form C105A or form C105B
• statistical copy (7) of the declaration (manual locations only)
• additional copy of the declaration when required, for example CPC 71 00 000, 730000
• consignee’s copy (8) of the declaration (VAT copy if required)
• declarant’s copy if required

Any continuation sheets are to be positioned with the original, statistical or other copies of the declaration.

8.10 Consignee’s/declarant’s request for return of documents

Consignees or declarants who wish to have certain documents supporting the declaration returned to them must complete form C1394.

8.11 Acceptance of telexed information, facsimile documents and undertakings to produce documents

The table at the end of this section explains when telexed information or facsimile copies (including documents produced by other electronic means) are normally acceptable in support of declarations and when an undertaking to produce documents may be given.

The acceptance of these documents and undertakings is a concession which may be withdrawn from anyone who does not comply with the conditions specified here or by the local customs.

The concession which allows belated production of a valuation declaration is limited to form C105A (item 2 of the table) and is granted only if customs are satisfied that urgent clearance is essential. It may well be preferable to use a general valuation statement.

The examples given in the table are for guidance and are not necessarily exhaustive. For certain types of importation, original documents must be produced with the declaration. Information about documents not referred to in the table can be obtained from the customs office where the declaration is to be presented.

Entitlement to a preferential rate of duty is established only if the original document or proof of origin is declared on the declaration and is in the declarant’s possession and at customs disposal. If this rate ceases to apply before the original document is produced, the non-preferential rate of duty must be paid.

When subsequent production of an original document is required, security may have to be in the form of a deposit, although in most cases security is acceptable in the form of an individual undertaking or guarantee. Details of the types of security acceptable in particular circumstances and the time limits for production of the original document are shown in the table.

When consignees or declarants wish to obtain release of goods pending production of evidence of entitlement to preference by paying the preferential rate of duty outright and securing the balance by cashless security, the guidelines in paragraph 3.8.15 should be followed.

In all cases customs reserve the right to require production of the original document when the declaration is presented, or before the goods are cleared or after clearance has been given.

Supporting documents which were not available when the declaration was submitted to customs have to be produced subsequently. They must be presented within 14 days (unless the following table indicates otherwise) at the place where the declaration was originally presented.

Please note that for goods imported through London airports, this post clearance aspect is controlled at Dover and documents should be sent to:

London Airport (LAP) Correspondence
HM Revenue and Customs
Priory Court
St. Johns Road
Dover
Kent
CT17 9SH

However, when security is controlled by Lytham Sub Office, the documents must be sent, quoting the number of the declaration, to:

Lytham Sub-office
HM Revenue and Customs
Anthony House
St. Georges Road
Lytham St Annes
Lancs
FY8 2AJ

Document	Is telexed information acceptable?	Is facsimile copy acceptable in place of original document?	Must original document always be produced?	Type of security required pending production	What is the time limit for production?
Commercial invoice, packing list, weight note or similar advice [footnote 3] [footnote 7] [footnote 8]	Yes. Unconditionally for declarations on which no duty is payable or which don’t require a Form C105 for VAT purposes and declarations for goods liable only to specific duty; provisionally for all other declarations, pending production of the actual document. [footnote 4]	Yes	No	For invoice; an undertaking given on the declaration, if subsequent production is required	14 days
Declaration for Valuation Purposes on form C105A	No	No	Yes	None	14 days
Declaration for Valuation Purposes on form C105B	No	No	Yes	Original document must be produced with entry	Not applicable
Preference certificates (except ATR1 and ATR3 forms) for goods subject to preference other than those subject to tariff quotas	No	No	Yes	Deposit of duty in dispute or Guarantee	4 months [footnote 5]
Preference certificates (except ATR1 and ATR3 forms) for goods subject to preference subject to tariff quotas	No	No	Yes	Deposit of duty in dispute; or Guarantee	4 months [footnote 6]
Common Agricultural Policy (CAP); Import Licences	Yes -from issuing authority	No [footnote 9]	Yes	Undertaking declaration plus, where document determines rate, deposit at full rate of potential charge; or Guarantee	14 days
EU Turkey movement certificates ATR	No	No	Yes	(a) undertaking on entry and guarantee	(a) 4 months from date of entry
Particular goods: (a) Beer: declaration of quantity and Alcohol by Volume (ABV%)	Yes	Yes	Yes	General Bond	Pending result test
Particular goods: (b) Wines and spirits of in cask: list of capacities and contents	Yes	Yes	No	General Bond	Pending result test
Particular goods: (c) Oils in packages: of weight note or packing note	Yes	Yes	No	General Bond	Pending result test
Particular goods: (d) Duty free oils for of industrial oil relief scheme (see Notice 184A): certificate by approved person or agent.	No	Yes	No	General Bond	Pending result test

Any guarantee must be endorsed by a bank or Financial institution approved by HMRC.

Where these manifest extracts are used, the original invoices must be retained in entry number order so they can be easily retrieved for inspection by HMRC, if needed.

8.12 Release of goods where security is by MCD, Individual Guarantee or Guarantee Account

Release of goods can be obtained by paying the undisputed charges outright and securing the balance by a cash or cashless security.

Enter more than one line for the same tax type in Box 47 of the SAD to do this. The first tax line should show details for the undisputed amount using the appropriate tax type, and the appropriate Method of Payment (MOP)Code , if required, in column 47e.

The second tax line should show the details for the amount to be secured, using the appropriate tax type and in column 47e the MOP indicating the form of security.

The following examples demonstrate the additional information required to be input on the SAD.

A preferential rate of Customs Duty has been claimed but the preference document is not available and no facsimile produced

The following information will be required on the entry:

Box 44 - additional information

DT - Document Identifier

First character (Document Type) must have ‘C’ input. Second character (document status) must have ‘1’ input.

Box 47 - calculation of taxes

The amount to be secured is the difference between the full rate and the preferential rate.

i) The preferential rate claimed is positive:

The first Customs Duty tax line should show the charges due using the preferential rate code, for example G and MOP Code A, D or F as applicable. The second Customs Duty tax line should show the amount to be secured using the full rate code, such as F and the appropriate security MOP Code.

ii) The preferential rate claimed is zero:

In addition to completing column 47a, the first Customs Duty tax line should show the appropriate preferential rate code in column 47c; all other columns should be left blank.

The second Customs Duty tax line should show the amount to be secured using the full rate code, such as F and the appropriate security MOP Code.

A claim is made to a critical tariff quota and the quota rate claimed is a zero rate of duty.

Box 44 – additional information

DT – Document Identifier

First character (Document Type) ‘C’ or ‘L’ to be input as appropriate.

Second character (Document Status) ‘2’, ‘3’, ‘5’ or ‘6’ as appropriate.

Box 47 – calculation of taxes

The amount to be secured is the full rate.

In addition to completing column 47a, the first Customs Duty tax line should show the appropriate quota rate Code in column 47c, all other columns should be left blank.

The second Customs Duty tax line should show the amount to be secured using the full rate code, such as F and the appropriate security MOP Code.

An entry is made but there is a classification dispute.

The amount to be secured will be the difference between the 2 possible duty rates. The following information will be required on the entry:

Box 33 – commodity code

This should show the commodity code attracting the higher duty rate.

Box 44 – additional information

IR – Item Request Identifier must have ‘H’ input.

RS – Reason for Security must have ‘2M’ input.

The additional information miscellaneous text should include details of the commodity code attracting the lower duty rate together with any appropriate customs reference.

Box 47 – calculation of taxes

The amount to be secured is the difference between the higher duty rate and the lower duty rate.

The first Customs Duty tax line will show the charges due using the lower duty rate, and the appropriate tax type. An override code must be declared in order that CHIEF can calculate the amount to be secured (the difference between the lower amount declared and the amount calculated for the commodity code declared in Box 33). The second tax line will show details of the amount to be secured.

9. Check List

9.1 General

The simple checks listed below should be carried out before presentation of the declaration to customs. They will help to detect errors and omissions and avoid unnecessary delay to the clearance of goods. The list is not exhaustive and it includes some items which may not be applicable to some types of importation.

9.2 Completeness of the declaration

Check that no space on the declaration which should be completed has been left blank and, where appropriate, the following are shown correctly:

• the duty deferment approval number(s) in Box 48
• the trader’s unique reference number in Box 8
• the agent’s reference number in Box 7
• the CPC in Box 37
• for goods liable to ad valorem duty, the valuation method has been declared in Box 43
• Box 54 has been correctly completed, signed and dated
• the correct number of copies of the declaration have been prepared
• all copies are legible and any corrections have been made clearly and initialled on all copies
• any special declaration, claim or request has been made correctly

9.3 Tariff, statistical and VAT classification

Check that:

• the description of goods, commodity code and where appropriate the rates of duty are consistent
• for goods chargeable with VAT, the correct value for VAT and the rate, are indicated
• if a reduced rate of duty is being claimed, the codes declared in boxes 15(a), 34(a), 39 (where applicable), 44 and 47 are consistent with the claim

Binding Tariff Information Reference Number, if held, should be entered in Box 44 in the additional information miscellaneous text area.

9.4 Quantity and value

Check that:

• all the goods and the full value on each invoice page are included in the declaration
• the proper rate of exchange has been used
• the quantities are expressed in figures only and in the correct units
• the proper valuation method has been used and any adjustments appropriate to that method have been made

9.5 Calculations

Ensure that the method of payment code is properly completed. Carry out a check for each calculation to detect any obvious error, such as misplaced decimal points and/or transposed figures, in:

• currency conversions
• quantities
• values
• amounts of duty or other charges

Tax lines are to be completed in full according to the rules of the tariff, irrespective of whether duty may be waived or not, such as, there is no change to the rules as to when tax types, tax override codes, amounts of duty or method of payment codes are to be shown. Waiver of duty will be automatically applied by CHIEF. The value for VAT will exclude any duty waived.

9.6 Supporting documents

Check that all the relevant supporting documents are attached and assembled in the correct order and are correctly completed. Where declarations are processed as paperless declarations all accompanying documentation specified within this section should be retained for customs audit purposes at the company’s registered premises, that is:

• notice of arrival
• payment slip or deposit detail slip
• removal note
• value build-up sheet
• duty deferment ‘specific authority’ when the code which precedes the consignee deferment approval number in Box 48 is ‘B’
• import licence, permit or certificate; other licences or certificates
• documentary proof of origin for textile goods
• invoice or other evidence of value, packing list, specification and, where necessary, translations
• evidence of freight charges
• form VAT 905 where relief from VAT is claimed at the time of importation in respect of antiques, works of art and scientific collections
• additional copies of the invoice:
  • if evidence of duty payment is required
  • for VAT (where goods are consigned to more than one consignee, like ‘bulked’ declarations)
  • if some of the goods on the invoice are to be entered on a separate declaration
  • if the invoice is made out to a person established in an EU member state
  • if necessary to identify goods when a claim is made to end-use relief
  • if chemicals in tariff chapters 28 and 29
  • if gold falling within commodity codes 710811 710812, 710813 and 710820
  • if crude oil falling within commodity code 270900
• evidence of free circulation status or entitlement to preferential duty rates or tariff quota relief
• consignee authority when required for the declarant to give an undertaking or to make a special request, claim or declaration
• work sheet when:
  • there are several invoices
  • the declaration consists of more than one item
  • the goods are subject to Excise Duty, Anti-Dumping Duty, and/or CAP charges and calculations cannot be shown on the declaration itself, because there isn’t enough space

10. Underpayments of customs charges: post-clearance demand notes

The National C18 Team, Grimsby is responsible for the processing of declarations in respect of C18 Post Clearance Demand Notes. Contact the National C18 Team:

National C18 Team
HM Revenue and Customs
Imperial House
77 Victoria Street
Grimsby
DN31 1DB

Telephone: 01472 245 923

Fax: 01472 245 948

Email: npcc@hmrc.gsi.gov.uk

See Notice 199 Section 7.

11. Claim for repayment or remission of import duties (including excise duties)

See section 8 of Notice 199.

12. Non-availability of computer systems: fallback

12.1 Introduction

For a variety of reasons there may be occasions where the CHIEF computer and/or the local computerised inventory control system is not available. The procedures which will be introduced in these circumstances are known as ‘fallback’.

Fallback procedures may involve manual processing of declarations and/or other documents by customs. To assist this processing, declarations and related forms may need to be completed differently, and/or other forms may need completing – see below for details.

If the local computerised inventory control system is not available special procedures will apply. Even if the inventory system is available, the operation of these general instructions might cause certain problems with recovery which require the operation of a modified procedure. As local system differ from place to place these special procedures will be notified by the collector.

12.2 Accounting procedures

When the CHIEF computer system is not available, all locations (such as DTI, CIE and Manual) may be affected and revised accounting procedures may have to be introduced. This may affect entry processing procedures and the production and distribution of, for example, FAS and deferment statements. If revised accounting procedures have to be introduced, instructions will be issued to affected traders by the collector.

12.3 Notice to traders

Notice that the computerised entry processing system (CHIEF) is not available and that fallback procedures are to be introduced will be given to traders in each locality by the collector, in association with the local computer system operator. Notification of restoration of the system and the ending of fallback procedures will similarly be given.

12.4 Types of fallback procedures

There are 2 types of fallback procedures, short term (when the system isn’t available for up to 24 hours), and long term (when the system isn’t available for over 24 hours). Short term procedures allow for the manual clearance of goods during fallback but require that the declaration information is later keyed into the computer system. Long term procedures don’t require the declaration information to be keyed in.

12.5 Entry forms

When short term fallback procedures are introduced entry forms should still be completed in the normal way. CIE and Manual procedures are not affected by short term fallback procedures.

When long term fallback procedures are introduced, declarations are to be completed as if they were being presented at a manual location and modified as follows:

• all declarations and copy declarations presented to customs are to be marked in red in the top right hand corner ‘FALLBACK’
• at inventory linked locations all declarations are to be accompanied by a manual removal note (form C130 or similar locally approved form)
• form C21 should not be used – if revenue charges are found to be due on consignments for which a clearance request would normally be lodged, the examining officer will issue form C102A, in triplicate to the paying agent, payment is to be made to the appropriate cashier who will return 2 copies of the form C102A to the paying agent

These must then be presented to the examining officer to obtain clearance of the goods.

CAP Imports

Electronic and paper CAP licence details should be included on the declaration, in Box 44. Copies of paper licences must also be sent to the NCH for stamping.

The NCH will return this copy which must be presented along with the original to your nearest office for the stamp to be transferred.

12.6 DTI fallback committee

In long established DTI locations it has been found that the creation of a fallback committee is useful for the smooth introduction to, and recovery from, fallback procedures.

The committee is made up of representatives from the local systems operator, customs and other trade bodies. It advises and takes decisions on all matters relating to fallback. Ideally, the decision making group should be quite small but should not stop wider representation to plan procedures for implementation and dissemination of information. The committee will need contact points in all companies represented so that decisions may be communicated with the greatest speed and certainty.

Any special arrangements relating to CHIEF would be separately notified to the local trading UK or EU by the collector.

12.7 DTI Categories of fallback

The committee may well decide to categorise declarations according to the anticipated length of the break in service, and issue instructions in advance for each category. A possible breakdown into categories is:

• break in service of less than 1 hour
• break in service of 1 to 24 hours (short term fallback)
• break in service of more than 24 hours anticipated (long term fallback)

12.8 DTI system unavailable for less than 1 hour, or limited in availability

Usually fallback procedures will not need to be introduced. Traders should apply to the appropriate customs office for clearance of consignments of special urgency.

Occasionally an interruption to the system may occur for a short time only during peak hours of working, not requiring fallback procedures to be adopted. During such times a one-line broadcast will be sent to the system, such as ‘system in recovery – please make essential inputs only’.

12.9 DTI Short term fallback procedures

Entry forms and clearance requests (Including plain paper versions)

The declaration or clearance request is to be prepared in the normal manner. The form, accompanied by a form C1402 (F) Copy 1 and a manual removal note (form C130 or similar local form), is to be lodged at the usual customs office with the normal supporting documents. A duplicate of the entry or clearance request, and form C1402 (F) Copy 2 is to be retained by the agent.

If release of the goods is required and charges are payable, form C1402 (F) Copy 1 should be noted with the type of security being offered – for example deferment, bond, guarantee, deposit. Acceptance of this security is subject to the collector’s approval.

On resumption of service the charges due will be collected in the normal way and the security offered will (where appropriate) be cancelled or refunded.

Recovery

As soon as practicable after the system recovers, the information contained on the duplicate declaration or customs clearance request is to be input to the system in the normal manner. If the original declaration has been amended, the amended version must be input. If the declaration is not accepted by the computer, any necessary amendments are to be made and a form C20X (obtained from the NCH) completed, listing the amendments.

When the declaration is accepted, the output E2 (and E1 if produced) is to be attached to the form C1402 (F) Copy 2. The declaration is to be signed and the form lodged with any forms C20X (obtained from the NCH) within the agent’s normal time out period.

Changes to rate of exchange or rates of charges

The rate of exchange and the rates of any charges payable are those current at the time of acceptance of the paper declaration by customs. If, between the lodging of the paper declaration and the subsequent inputting of the details from the duplicate declaration, there have been changes which affect any charges on the declaration, the charges obtaining at the time of lodging the paper declaration must be calculated and shown in Box 47 of the declaration. A form C20X (obtained from the NCH) should be completed showing these amendments and submitted with the form C1402 (F) Copy 2.

12.10 DTI long term fallback procedures

Declarations and clearance requests (Including plain paper versions)

Form C21 should not to be used. Declarations are to be completed as if they were being presented at manual locations – see entry forms.

Presentation of declarations

Declarations are to be presented to the appropriate customs office accompanied by a manual removal note (form C130 or similar locally approved form). Local instructions:

• will detail how and where the forms are to be presented
• may require that the declarations be listed on local schedules before presentation
• will explain how traders will be advised of route selection and declarations numbers

Recovery

After restoration of the system, fallback procedures will continue at inventory linked EPUs for consignments that were received when the system was not available. After a period, which the local fallback committee will specify at the time, transit shed operators will be required to input details of consignments received during the period of failure and for which a declaration has not been made. The use of fallback procedures for declarations will then cease.

12.11 DTI queries and amendments

Form C20X (obtained from the NCH) will be used for the notification of queries and amendments.

12.12 DTI Clearance

Clearance will be notified by the issue of the manual removal note.

12.13 DTI uncleared declarations input when the system was available

If clearance is required for uncleared declarations input when the system was available a manual removal note (form C130 or similar locally approved form) stating the declaration number, date and route, is to be presented to the place where the declaration was originally lodged.

13. NCH Interim CHIEF Import Fallback Arrangements

13.1 Introduction

This information forms the basis of how the NCH will deal with CHIEF outages for Imports. It is considered a short term solution in the absence of agreed National Fallback arrangements.

This will not cover every eventuality and the NCH roster duty manager, with NCH senior management, will still have the authority to deal with any situation that arises in the most appropriate manner.

13.2 Timescales

All of the procedures listed refer to short term fallback only and will allow for the manual processing of goods during CHIEF downtime.

Short Term Fallback is for outages of up to 4 hours only. Any system disruption that continues for over 4 hours will require further detailed arrangements.

Long term fallback requires Grade 7 approval or above, and the decision to invoke this will be made by either an NCH or ECSM Senior Manager.

13.3 Imports Short Term Fallback

For the first 4 hours of any outage the NCH will only clear entries as follows:

Under 1 hour – on presentation of entry paperwork or a completed form C1402 fallback request, form C130 manual release note, manual C88 and supporting docs, clearance will be given to:

• life or death consignments only
• serum
• transplant tissue
• medical radioactive for hospitals, pacemakers

Between 2-4 hours – on presentation of entry paperwork or a completed C1402 fallback request, C130 manual release note, manual C88 and supporting documents, clearance will also be given to:

• live animals
• human remains
• urgent medical supplies on dry ice
• dangerous goods
• firearms
• explosives on key side
• extremely high value goods (for example, artwork)
• perishable goods
• aircraft on ground

For the port of Dover only – after 1 hour the NCH will liaise with UKBA and put in place a local fallback arrangement which UKBA will manage.

After 4 hours, and with the agreement of the NCH senior managers, the NCH will continue to require presentation of paperwork for the above categories but all other consignments will be allowed to be cleared.

These would effectively be route 6s and importers/agents will have to guarantee to submit all paperwork once the CHIEF Service is restored.

All of the above may be a challenge for the NCH to achieve and if work volumes became a problem, then priority will continue to be given to the above categories of goods and airfreight traffic.

13.4 Emergency NCH contact details

NCH Help Desk Telephone: 03000 588 454

NCH Fax: 0800 496 0699

Email: NCHLAP@hmrc.gsi.gov.uk

The NCH senior managers will take responsibility for liaising with ECSM CHIEF Operations, Aspire, IMS Live Services and others and will communicate updates back to the NCH duty manager.

1. In circumstances where some goods covered by the declared commodity code require a licence and others don’t (ex-heading), then A1 Code LIC 99 can be declared instead of the ‘XX’ status (see additional information codes for harmonised declarations) when the licence does not apply to the goods. ↩ ↩² ↩³ ↩⁴

2. These restrictions don’t apply to goods entitled to admission at a preferential rate of duty and, irrespective of any change in the full rate, remain entitled to admission at the same preferential rate, as long as:

   • the appropriate rate code is inserted in Box 47 of the declaration
   • the entry is supported by the necessary evidence of entitlement to the preference
   • no duty is payable under any other provision

   ↩

3. A declaration for these goods cannot be presented to customs after 5pm on Budget Day. ↩

4. When documentary proof of origin is required for textile goods telexed information and photocopies of that proof and other commercial documents supporting the declaration are not acceptable and goods will not be released in advance of presentation of original documents. However, a certificate of origin prepared by the use of a carbon stencil or photocopying process may be accepted as an original document if it bears an original authenticating stamp with an original or facsimile signature and is otherwise acceptable. Original signatures are required on declarations of origin. ↩

5. Where telexes are presented as invoices in their own right, ie not preliminary advices of documents to follow at a later date, they will be accepted as final documents. ↩

6. Electronically produced manifest extracts may also be accepted instead of invoices subject to the following requirements. The manifest extract must include the following information:

   • name of sender
   • name of importer
   • marks and numbers of packages
   • number and type of packaging
   • description of goods
   • net weight
   • gross weight
   • country of origin
   • value and currency
   • invoice terms commodity code
   • consignment number
   • flight number or ship
   • date

   ↩

7. This concession applies only to goods which:

   • are shown as free of ad valorem Customs Duty in the full rate of duty column in the UK Trade Tariff and on which no other charges (for example levy, Excise Duty) except VAT are payable or deferrable at importation
   • are covered by a valid CT document where appropriate

   This concession does not apply to goods which are duty-free under preference. Additionally, where the goods are chargeable with VAT at a positive rate and the total entered value exceeds £100 (exclusive of VAT), the invoice number(s) and value must be quoted on the telex. ↩

8. The claim will not be allowed, however, if the duty has been re-imposed in the meantime. ↩

9. The claim will not be allowed, however if the quota has been exhausted before the document is produced. ↩

10. This does not apply where an importer retains the original licence for stamping at the frontier. ↩