Guidance

Requested Procedure 01: Release for free circulation with simultaneous onward dispatch to another Customs Union Territory

Updated 5 April 2024

This Appendix contains the specific completion rules instructions for the 01-series Procedure Codes for Data Element (DE) 1/10 for Imports.

Use the index list below and the Procedure Codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

This Appendix includes Procedure Codes:

0100
0121
0151
0153
0154
0171
0178

Notes:

The completion notes in this Appendix are a supplement to the main CDS Declaration Completion Instructions for Imports.

This Appendix only contains any additional completion notes for each 4-digit Procedure Code and does not constitute full guidance on how the declaration should be completed.

Only one 4-digit Procedure Code can be declared against each goods item in DE 1/10, however, this may be tailored to the specific circumstances for the goods treatment by the use of multiple Additional Procedure Codes in DE 1/11.

These completion notes are supplemented by the DE 1/11 Additional Procedure Code Notes and therefore any instructions relating to the Additional Procedure Code (3-digit code for DE 1/11) are not included here and must be read in addition to this Appendix.

General declaration completion notes:

Where the DE 1/10 completion notes contain different instruction from the main Declaration Completion Guide or other Appendices, the completion instructions in Appendix 1 take precedence. Where information may be entered at Header or Item level:

• It may only be entered at header level where it applies equally to every goods item
• Information must be entered at item level where it differs for even a single goods item
• It must be entered at item level where it would result in an incorrect duty calculation if only entered at header level, for example, a proportional reduction in air freight charges by gross weight.

However, please note that while DE 3/39, 8/2 and 8/3 are header level only data elements, they do not have to apply equally to all items on a declaration.

0100:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Imports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of procedure:

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

Release for free circulation of goods simultaneously re-dispatched to a Special Fiscal Territory or other territory with which the EU has formed a Customs Union and where the goods have not been subject to any previous procedure.

Conditions for use:

This Procedure Code is used to claim simultaneous release for free circulation and dispatch to another territory in the context of trade between the Union and the countries with which it has formed a Customs Union of goods. These goods are then the subject of a VAT-exempt supply to another Customs Union Territory and, when applicable, an excise-duty suspension. The VAT and applicable excise duty will be due in the Territory of final destination.

For territories which fall within the scope of Directives 2006/112/EC and 2008/118/EC, use of this procedure code is dependent on complying with the conditions laid down for an onward dispatch, for example completion of movement of goods in excise suspense requirements. Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC)), in order for the goods to be released to this procedure.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Restrictions on usage:

Goods must be intended for onward dispatch to another Customs Union Territory at the time this procedure is requested. The goods must be onward supplied:

• Within 30 days of the goods release to this procedure;
• In an unaltered state from the time of release to this procedure.

Evidence of an onward shipment contract must be declared in DE 2/3 (Document Codes). Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibition or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

Where the Additional Declaration Type code used in DE 1/2 is: C, F or Y, authorisation to use the Simplified Declaration Procedures (SDP) must also be held.

This Procedure Code may not be used with Entry in Declarant’s Records (EIDR).

Notices

—

Declaration category:

H1 and I1 C&F.

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: A, C, D, F or Y.

Simplified Declaration/Previous Document (DE 2/1):

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
X	337 (Temporary Storage Declaration).	Enter the Temporary Storage Declaration or stock reference number.	Enter the goods item number from the Temporary Storage Declaration or stock reference.
Y (supplementary declarations only — elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used).	SDE (to represent the simplified declaration).	For SDE: Enter the Movement Reference Number (MRN) for the simplified declaration.	Enter the goods item number from the simplified declaration (SDE).
Y (supplementary declarations only — elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the Declaration Unique Consignment Reference (DUCR)).	For SDE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (supplementary declarations only — elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For SDE: Enter any part numbers associated with the DUCR.	—
Z	355 (Entry Summary Declaration).	Enter the MRN for the Entry Summary Declaration.	Enter the goods item number from the Entry Summary Declaration.
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—

*Please note that SDE represents the Simplified Declaration Procedure (SDP).

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, ECONR: ID no. of the Excise Registered Consignor).

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

If goods specified on the customs declaration are imported using non-EU packings, pallets or containers for which relief under Temporary Admission is claimed, enter the PAL AI codes as appropriate:

The following AI codes may be required in DE 2/2:

Coverage	AI statement code	Details to be declared
Excise Registered Consignor.	ECONR	Enter the Identification number of the Excise Registered Consignor.
Onward Supply Dispatch using Requested Procedure 01.	OSD01	Enter the Name and Address details of the party to whom the goods are being dispatched. Enter the country of destination as a suffix to the address separated by ‘-‘.
Temporary Admission relief for Packings, EU Reg. No. 2015/2446, Article 228. See Pay less or no duty on goods you store, repair, process or temporarily use.	PAL01	Enter ‘TA Packings’.
Temporary Admission relief for Pallets, EU Reg. No. 2015/2446, Articles 208 and 209. See Pay less or no duty on goods you store, repair, process or temporarily use.	PAL02	Enter ‘TA Pallets’.
Temporary Admission relief for Containers, EU Reg. No. 2015/2446, Article 210 and 211. See Pay less or no duty on goods you store, repair, process or temporarily use.	PAL03	Enter ‘TA Containers’.

Documents produced, certificates and authorisations, additional references (DE 2/3):

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C512 to be declared when the Simplified Declaration Procedure (SDP) is being used). The corresponding Economic Operator Registration and Identification (EORI) number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as applicable).

Onward Transport details:

Using the code list in Appendix 5: DE 2/3 Documents and Other Reference Codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

• The identity number of the transport contract and
• The scheduled date of the onward transport.

Deferment only:

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	For example, GB.	CGU	Enter the authorisation reference for the comprehensive guarantee or Enter the details shown under C505 in Appendix 5A where a comprehensive guarantee is not required.
C506	For example, GB.	DPO	Enter the Deferment Account Number being used to pay/secure the Customs Duty.

Document code	Document identifier	Document status
1207	Enter the date and location details entered on the C1207S.	Enter the appropriate document status code.

Please note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-Customs duty tax types in DE 4/8 Method of Payment.

Deferred Payment (DE 2/6):

This data element must be completed when codes E or R are declared in DE 4/8 (Method of Payment).

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

• Defer the payment of the customs duty and other charges (for example, excise duty), or;
• Provide a deferred deposit.

The deferment account details should be entered in the following format:

Code	Details to be declared	Description
1DAN	Deferment account number (n7).	The deferment account to be used for all charges

Please note document codes C505 and C506 must also be declared in DE 2/3 and authorisation codes CGU and DPO declared in DE 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (DE 3/39):

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, SDE to be declared when Simplified Declaration Procedure is being used).

This data element is only mandatory where an authorisation is required to declare the goods.

The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	The EORI number of the authorisation holder.
Deferred Payment	DPO*	The EORI number of the DAN holder.

*CGU and DPO only required for deferment they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Tax Type (DE 4/3):

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.

Method of Payment (DE 4/8):

Enter a Method of Payment (MOP) code for each tax type to be paid or secured using the codes from Appendix 9: DE 4/8: Method of Payment Codes.

When Simplified Declaration Procedure (SDP) with regular use is being used, only MOP codes E or R may be used.

Country of Destination Code (DE 5/8):

Enter the appropriate code for the Customs Union Territory of destination using the codes specified in Appendix 13: Country Codes, for example: JE for Jersey, GG for Guernsey. Non-UK Special Fiscal Territories should be declared using the Country Code shown for the Customs Union Territory in Appendix 13: Country Codes.

Country codes GB and IM must not be used.

Guarantee Type (DE 8/2):

Enter Code ‘Y’ where Cash Accounts are being used to pay/secure the duties and other charges concerned (where code N or P are declared in DE 4/8 Method of Payment).

Guarantee Reference (DE 8/3):

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where Method of Payment codes N or P are declared in DE 4/8 Method of Payment.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 0100:

Union Additional Procedure Codes:

E01, E02, F06, F15, F21, F22, F47.

National Additional Procedure Codes:

1BN, 1CD, 1CG, 1CL, 1FV, 1SC, 1SV, 63P.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties. The payment of VAT or Excise duties may be suspended as these will be payable in the Customs Union Territory of destination.

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

• Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been dispatched onward to a Special Fiscal Territory of another member state or a Territory with which the EU has formed a customs union.
• Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
• Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
• Additional Procedure Code F15 must always be declared in DE 1/11 (Additional Procedure Code).

VAT:

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination Customs Union Territory.

Security required:

Security is only needed for tariff quota relief where:

• Required by a critical quota or
• A claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise:

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination Customs Union Territory.

Additional Procedure Code F06 must be declared in DE 1/11 (Additional Procedure Code) to qualify for the exemption.

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via the Excise Movement and Control System (EMCS) following release of the goods to free circulation. Additional Information (AI) statement code ECONR must be included in DE 2/2 (Additional Information).

0121:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Imports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of procedure:

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

Release for free circulation of goods simultaneously re-dispatched to a Special Fiscal Territory or other territory with which the EU has formed a customs union and where the goods are being re-imported following temporary export under outward processing (Articles 259 — 262 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim duty relief on goods re-imported under the outward processing (OP) procedure with simultaneous release for free circulation and onward dispatch to another territory in the context of trade between the Union and the countries with which it has formed a Customs Union of goods. These goods are then the subject of a VAT-exempt supply to another Customs Union Territory and, when applicable, an excise-duty suspension. The VAT and applicable excise duty will be due in the Customs Union Territory of final destination.

For territories which fall within the scope of Directives 2006/112/EC and 2008/118/EC, use of this procedure code is dependent on complying with the conditions laid down for an onward dispatch, for example, completion of movement of goods in excise suspense requirements.

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

An OP authorisation, valid at the time of export, is needed to use this procedure. This may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration), see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.

Goods may be re-imported by a different person to the person who originally exported the goods under OP.

See OP conditions for use detailed in Pay less or no duty on goods you store, repair, process or temporarily use.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Codes used on the declaration (DE 1/11).

Restrictions on usage:

Goods must be intended for onward dispatch to another Customs Union Territory at the time this procedure is requested. The goods must be onward dispatched:

• Within 30 days of the goods release to this procedure
• In an unaltered state from the time of release to this procedure

Evidence of an onward shipment contract must be declared in DE 2/3 (Document Codes).

Evidence of eligibility for customs duty relief under the Outward Processing (OP) procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see DE 2/3 Document Codes).

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an Authorisation by Customs Declaration being held at the time the goods were exported under OP.

Goods temporarily exported for processing under VAT only OP (DE 1/11 B53 or B54 at export) may not be re-imported using this Procedure Code.

Where the Additional Declaration Type code used in DE 1/2 is: C, F or Y, authorisation to use the Simplified Declaration Procedures (SDP) must also be held.

Additional Declaration Types (DE 1/2): C, F or Y cannot be used where use of the previous procedure (OP) was approved by Authorisation by Customs Declaration. If the previous procedure was approved by Authorisation by Customs Declaration AI codes ABDOU and 00100 in DE 2/2 may only be used with codes A and D in DE 1/2 on this declaration.

Authorisation by Customs Declaration may only be used where the entry to and discharge of the special procedure occur within the same Member State.

Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibitions or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

This Procedure Code may not be used with Entry in Declarant’s Records (EIDR).

Notices:

Information can be found on Outward Processing on Gov.UK:

Apply to pay less duty on goods you export to process or repair
Pay less or no duty on goods you store, repair, process or temporarily use

Declaration category:

H1 and I1 C&F.

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: A, C, D, F or Y.

Simplified Declaration/Previous Document (DE 2/1):

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
X	337 (Temporary Storage Declaration).	Enter the Temporary Storage Declaration or stock reference number.	Enter the goods item number from the Temporary Storage Declaration or stock reference.
Y (supplementary declarations only — elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used).	SDE (to represent the simplified declaration).	For SDE: Enter the MRN for the simplified declaration.	Enter the goods item number from the simplified declaration (SDE).
Y (supplementary declarations only — elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the DUCR).	For SDE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (supplementary declarations only — elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For SDE: Enter any part numbers associated with the DUCR.	—
Z	355 (Entry Summary Declaration).	Enter the MRN for the Entry Summary Declaration.	Enter the goods item number from the Entry Summary Declaration.
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z (to represent the previous document).	MRN (Declaration/notification).	Enter the MRN of the export declaration used to enter the goods to OP.	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—

*Please note that SDE represents the Simplified Declaration Procedure (SDP).

Additional Information (DE 2/2):

Please refer to Appendix 4 DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, GEN45 authorisation holder’s consignment reference).

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in DE 2/2:

Coverage	AI Statement code	Details to be declared
Authorisation by Customs Declaration only: Outward Processing Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDOU must also be declared when removing goods from a Special Procedure which they entered using ABD	00100	Enter ‘Discharge of Simplified Authorisation’ for claims to Outward Processing (OP). Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes which may be required for the specific operation.
Authorisation by Customs Declaration (ABD) only: Request to remove goods from a Special Procedure which was entered using ABD at the time of entry to the procedure.  Note: AI code 00100 must also be declared when removing goods from a Special Procedure which they entered using ABD	ABDOU	Enter ‘Discharge of Simplified Authorisation’ to claim OP.
Excise registered consignor.	ECONR	Enter the identification number of the excise registered consignor.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Duty calculation override Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure.	OVR01	Enter ‘Duty Override claimed’ followed by a plain text description of the reason for the override. For example, Duty override claimed Outward Processing
Onward Supply Dispatch using Requested Procedure 01	OSD01	Enter the Name and Address details of the party to whom the goods are being dispatched. Enter the country of destination as a suffix to the address separated by ‘-‘.

Documents produced, certificates and authorisations, additional references (DE 2/3):

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C512 to be declared when the Simplified Declaration Procedure (SDP) is being used. The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as applicable).

Onward Transport details:

Using the code list in Appendix 5: DE 2/3 Documents and Other Reference Codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

• The identity number of the transport contract and
• The scheduled date of the onward transport.

All Outward Processing declarations:

INF2 form:

Enter:

Document code	Document identifier	Document status
C604	INF2 reference number.	Enter code AE if you’re authorised to use a ‘globalised’ INF2, otherwise enter AC.

C&E1154 calculation sheet (see Pay less or no duty on goods you store, repair, process or temporarily use):

Enter:

Document code	Document identifier:	Document status
9WKS	Date of the C&E1154.	The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE or JP as appropriate.

Required by holders of a full Outward Processing authorisation only:

Enter the OP authorisation number valid at the time of export:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C019	for example, GB.	OPO	Outward Processing authorisation number.

For Deferred Payment only:

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	For example, GB.	CGU	Enter the authorisation reference for the comprehensive guarantee or Enter the details shown under C505 in Appendix 5A where a comprehensive guarantee is not required.
C506	For example, GB.	DPO	Enter the Deferment Account Number being used to pay/secure the Customs Duty.

Document code	Document identifier	Document status
1207	Enter the date and location details entered on the C1207S.	Enter the appropriate document status code.

Please note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-Customs duty tax types in DE 4/8 Method of Payment.

Deferred Payment (DE 2/6):

This data element must be completed when codes E or R are declared in DE 4/8 (Method of Payment).

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

• Defer the payment of the customs duty and other charges (for example, excise duty), or;
• Provide a deferred deposit.

The deferment account details should be entered in the following format:

Code	Details to be declared	Description
1DAN	Deferment account number (n7).	The deferment account to be used for all charges

Please note document codes C505 and C506 must also be declared in DE 2/3 and authorisation codes CGU and DPO declared in DE 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (DE 3/39):

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, SDE to be declared when Simplified Declaration Procedure is being used).

This data element does not require completion for the following types of authorisation:

• Authorisation by Customs Declaration for Special Procedures

For all other authorisations:

The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	The EORI number of the authorisation holder.
Deferred Payment	DPO*	The EORI number of the DAN holder.
Outward Processing	OPO**	The EORI number of the authorisation holder of OP at export

*CGU and DPO only required for deferment they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Code OPO is only required when a full authorisation is held

Tax Type (DE 4/3):

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.

Tax Base (DE 4/4):

DE 4/4 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information). Enter the measurement unit code of ‘GBP’ followed by the value of the exported goods.

Payable Tax Amount (DE 4/6):

DE 4/6 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information).

Enter the amount of revenue due, against each tax type on the re-imported products as calculated on the C&E1154.

The amount of customs duties payable must be calculated on an Outward Processing relief calculation for imports sheet (C&E1154), as described in Pay less or no duty on goods you store, repair, process or temporarily use.

Document code 9WKS should be entered in DE 2/3 (Document Codes) declaring the date of the C&E1154.

Total Taxes (DE 4/7):

DE 4/7 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information).

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE 4/6).

Method of Payment (DE 4/8):

Enter a Method of Payment (MOP) code for each tax type to be paid or secured using the codes from Appendix 9: DE 4/8: Method of Payment Codes.

When Simplified Declaration Procedure (SDP) with regular use is being When Simplified Declaration Procedure (SDP) is being used, only MOP codes E or R may be used.

Item Price/Amount (DE 4/14):

The declared values or prices must be the values or prices of the compensating products on importation.

Country of Destination Code (DE 5/8):

Enter the appropriate code for the Customs Union Territory of destination using the codes specified in Appendix 13: Country Codes, for example: JE for Jersey, GG for Guernsey. Non-UK Special Fiscal Territories should be declared using the Country Code shown for the Customs Union Territory in Appendix 13: Country Codes.

Country codes GB and IM must not be used.

Supervising Customs Office (DE 5/27):

Enter the supervising customs office code applicable for the Outward Processing authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

For fully authorised traders, the Supervising Customs Office shown on the authorisation for Outward Processing, or;

Where an authorisation is granted under ‘Authorisation by Customs Declaration’, enter ‘GBBEL004’ for the HMRC National Imports Relief Unit (NIRU).

Details of Goods (DE 6/8 — 6/17):

Enter the details of the goods in terms of the processed/compensating products.

Guarantee Type (DE 8/2):

Enter code ‘Y’ where Cash Accounts are being used to pay/secure the duties and other charges concerned (where code N or P are declared in DE 4/8 Method of Payment).

Guarantee Reference (DE 8/3):

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where the Method of Payment codes N or P are declared in DE 4/8 Method of Payment.

Statistical Value (DE 8/6):

The statistical value is only required where there has been no sale of the goods during their temporary export:

The statistical value must be declared in GBP (£ sterling) and be based on:

• The value of the previously exported unprocessed goods plus
• The value added during the processing operation.

Additional procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 0121:

Union Additional Procedure Codes:

B02, B03, F06, F15.

National Additional Procedure Codes:

1CD, 1CG, 46P, 48P.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties due. The payment of VAT or Excise duties may be suspended as these will be payable in the Customs Union Territory of destination.

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

• Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been dispatched onward to a Special Fiscal Territory of another member state or a territory with which the EU has formed a customs union.
• Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
• Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
• Additional Procedure code F15 must always be declared in DE 1/11 (Additional Procedure Code).

Additional documents needed:

• A copy of the export entry and/or a copy of the departure message, clearly showing the MRN is needed.
• Form INF 2 is available to support claim to outward processing.
• A C&E1154 has been completed to evidence the calculations used.
• Documentary evidence of the identity and value of the temporary exported goods.
• Evidence of repair costs where applicable.
• Copy of warranty document or other evidence, where applicable if any repair is free of charge.
• Where the OP authorisation was granted at the time of export under the Authorisation by Customs Declaration a copy of the authorisation letter issued by NIRU must be provided to Customs (on request) unless the MRN details of the export declaration have been declared in DE 2/1 (Previous Documents).
• Where an extended guarantee has been purchased with the goods or the replacement is chargeable, this will be liable to charges on re-importation.
• Agents must have prior written approval from the authorisation holder to enter goods to OP on their behalf and ensure a copy of the declaration is returned to the holder.

VAT:

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination Customs Union Territory.

Security required:

Security is only needed for tariff quota relief where:

• Required by a critical quota or
• A claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

When replacements are imported under the Standard Exchange System (SES) with earlier importation, security for the potential Customs Duty on the full value is needed, by deposit or guarantee. Security will be discharged when evidence is produced of the subsequent export of the goods being replaced.

Excise:

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination Customs Union Territory.

Additional procedure code F06 must be declared in DE 1/11 (Additional Procedure Code) to qualify for the exemption.

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. AI statement code ECONR must be included in DE 2/2 (Additional Information).

0151:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Imports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of procedure:

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

Release for free circulation of goods simultaneously re-dispatched to a Special Fiscal Territory or other territory with which the EU has formed a Customs Union and where the goods have been previously entered to inward processing (Article 256 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim simultaneous release for free circulation and dispatch to another territory in the context of trade between the Union and the countries with which it has formed a customs union for goods which were previously entered to inward processing (IP). These goods are then the subject of a VAT-exempt supply to another Customs Union Territory and, when applicable, an excise-duty suspension. The VAT and applicable excise duty will be due in the Customs Union Territory of final destination.

For territories which fall within the scope of Directives 2006/112/EC and 2008/118/EC, use of this procedure code is dependent on complying with the conditions laid down for an onward dispatch, for example, completion of movement of goods in excise suspense requirements.

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

An Inward Processing (IP) authorisation, valid at the time the goods were entered to IP, is needed to use this procedure. This may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration), see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Restrictions on usage:

Goods must be intended for onward dispatch to another Customs Union Territory at the time this procedure is requested. The goods must be onward dispatched:

• Within 30 days of the goods release to this procedure;
• In an unaltered state from the time of their entry to inward processing. Where the goods are diverted from IP, the goods subject to the onward dispatch must have been diverted unprocessed. Where the goods were processed under IP they are not eligible for onward dispatch relief.

Evidence of an onward shipment contract must be declared in DE 2/3 (Document Codes).

Evidence of eligibility for customs duty relief under the Inward Processing (IP) procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see DE 2/3 Document Codes).

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an Authorisation by Customs Declaration being held at the time the goods were entered to IP.

Where the additional declaration type used in DE 1/2 is: C, authorisation to use the Simplified Declaration Procedures (SDP) must also be held.

Additional declaration type (DE 1/2): C cannot be used if the previous procedure was approved by Authorisation by Customs Declaration. If the previous procedure was approved by Authorisation by Customs Declaration AI codes ABDOU and 00100 in DE 2/2 may only be used with code A in DE 1/2 on this declaration.

Authorisation by Customs Declaration may only be used where the entry to and discharge of the special procedure occur within the same Member State.

Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibitions or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

This Procedure Code may not be used with Entry in Declarant’s Records (EIDR).

Notices:

Information can be found on Inward Processing on Gov.UK:

Apply to pay less duty on goods you export to process or repair
Pay less or no duty on goods you store, repair, process or temporarily use

Declaration category:

H1 and I1 (See C* below).

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: A or C*.

Please note: Where a C* simplified declaration is made, the H1 data set (as specified in Appendix 21A: Declaration Category Data Sets H1) must be used and the supplementary declaration is waived.

The customs declaration must be cleared by Customs prior to the goods being released to the procedure.

Simplified Declaration/Previous Document (DE 2/1):

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z	MRN (Declaration/notification).	Enter the MRN of the declaration used to enter the goods to IP.	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—

Please note that code Y for the SDE elements are not included here as the supplementary declaration is waived. The simplified declaration, code C in DE 1/2 (Additional Declaration Type) must be declared using the full H1 data set.

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in DE 2/2:

Coverage	AI Statement code	Details to be declared
Authorisation by Customs Declaration only: Inward Processing Authorisation granted on the declaration at the time of entry to the procedure. Note: AI Code ABDOU must also be declared when removing goods from a Special Procedure which they entered using ABD	00100	Enter ‘Discharge of Simplified Authorisation’ for claims to Inward Processing (IP). Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes which may be required for the specific operation.
Authorisation by Customs Declaration (ABD) only: Request to remove goods from a Special Procedure which was entered using ABD at the time of entry to the procedure. Note: AI code 00100 must also be declared when removing goods from a Special Procedure which they entered using ABD	ABDOU	Enter ‘Discharge of Simplified Authorisation’ to discharge from IP
Full authorisation holders only: Discharge of Inward Processing (Article 241(1) EU Reg. No. 2015/2446 (DA)).	10200	Enter ‘IP’ followed by the relevant authorisation number or INF number.
Discharge of Inward Processing (specific commercial policy measures): Where goods placed under the inward processing procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to Pay less or no duty on goods you store, repair, process or temporarily use).	10300	Enter ‘IP CPM’.
Excise registered consignor.	ECONR	Enter the identification number of the excise registered consignor.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Use with A.86(3) UCC debt rules only: Declaration that the IP authorisation holder is using the Article 86(3) EU Reg No 952/2013 (UCC) customs debt rules. This AI code must be used with DE 1/11 Additional Procedure Code F44. See DE 1/11 F44 Additional Procedure Code notes for details.	GEN86	Enter ‘Article 86(3)’.
Duty calculation override. Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure.	OVR01	Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override. For example, Duty override claimed Inward Processing
Onward Supply Dispatch using Requested Procedure 01.	OSD01	Enter the Name and Address details of the party to whom the goods are being dispatched. Enter the country of destination as a suffix to the address separated by ‘-‘.

Documents produced, certificates and authorisations, additional references (DE 2/3):

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C512 to be declared when the Simplified Declaration Procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as applicable).

Onward Transport details:

Using the code list in Appendix 5: DE 2/3 Documents and Other Reference Codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

• The identity number of the transport contract and
• The scheduled date of the onward transport.

Required by holders of a full Inward Processing authorisation only:

Enter the IP authorisation number valid at the time the goods were entered to IP:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C601	For example, GB.	IPO	Inward Processing authorisation number.

Deferment only:

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	For example, GB.	CGU	Enter the authorisation reference for the comprehensive guarantee or Enter the details shown under C505 in Appendix 5A where a comprehensive guarantee is not required.
C506	For example, GB.	DPO	Enter the Deferment Account Number being used to pay/secure the Customs Duty.

Document code	Document identifier	Document status
1207	Enter the date and location details entered on the C1207S.	Enter the appropriate document status code.

Please note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-Customs duty tax types in DE 4/8 Method of Payment.

Inward Processing declarations where Article 86(3) UCC customs debt rules are being used:

Enter:

Document code	Document identifier:	Document status
9WKS	Reference number of the commercial records detailing the duty calculation.	The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE or JP as appropriate.

Deferred Payment (DE 2/6):

This data element must be completed when codes E or R are declared in DE 4/8 (Method of Payment).

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

• Defer the payment of the customs duty and other charges (for example, excise duty), or;
• Provide a deferred deposit.

The deferment account details should be entered in the following format:

Code	Details to be declared	Description
1DAN	Deferment account number (n7).	The deferment account to be used for all charges

Please note document codes C505 and C506 must also be declared in DE 2/3 and authorisation codes CGU and DPO declared in DE 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (DE 3/39):

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, SDE to be declared when Simplified Declaration Procedure is being used).

This data element does not require completion for the following types of authorisation:

• Authorisation by Customs Declaration for Special Procedures

For all other authorisations:

The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	The EORI number of the authorisation holder.
Deferred Payment	DPO*	The EORI number of the DAN holder.
Inward Processing	IPO**	The EORI number of the authorisation holder of IP at the time of entry to the procedure.

*CGU and DPO only required for deferment they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Code IPO is only required when a full authorisation is held.

Tax Type (DE 4/3):

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.

Tax Base (DE 4/4):

DE 4/4 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information). Enter the measurement unit code of ‘GBP’ followed by the value of the goods originally entered to inward processing.

Payable Tax Amount (DE 4/6):

DE 4/6 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information).

Enter the amount of revenue due against each tax type on the goods being released to free circulation.

Document code 9WKS should be entered in DE 2/3 (Document Codes).

Total Taxes (DE 4/7):

DE 4/7 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information).

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE 4/6).

Method of Payment (DE 4/8):

Enter a Method of Payment (MOP) code for each tax type to be paid or secured using the codes from Appendix 9: DE 4/8: Method of Payment Codes.

When Simplified Declaration Procedure (SDP) with regular use is being used, only MOP codes E or R may be used.

Item Price/Amount (DE 4/14):

The declared values or prices must be the values or prices of the goods now being released to free circulation.

Country of Destination Code (DE 5/8):

Enter the appropriate code for the Customs Union Territory of destination using the codes specified in Appendix 13: Country Codes, for example: JE for Jersey, GG for Guernsey. Non-UK Special Fiscal Territories should be declared using the Country Code shown for the Customs Union Territory in Appendix 13: Country Codes.

Country codes GB and IM must not be used.

Location of Goods (DE 5/23):

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of Authorisation held	Location Type Identifier	Location Details
Full IP authorisation	Enter ‘GBBYIP’.	Followed by the IP authorisation number.
Authorisation by Customs Declaration	Enter ‘GBBYIPABD’.	Followed by the appropriate GB UN/LOCODE code*.

*Select the GB UN/LOCODE code from Appendix 16I: DE 5/23: Goods Location Codes: GB Place Names and UN/LOCODE Codes for the nearest place name to the premises where the goods are located.

Supervising Customs Office (DE 5/27):

Enter the supervising customs office code applicable for the Inward Processing authorisation held from Appendix 17: DE 5/27 Supervising Office Code List.

For fully authorised traders, the Supervising Customs Office shown on the authorisation for Inward Processing, or;

Where an authorisation is granted under ‘Authorisation by Customs Declaration’, enter code ‘GBBEL004’ for the HMRC National Import Relief Unit (NIRU).

Details of Goods (DE 6/8 — 6/17):

Enter the details of the goods in terms of the processed/compensating products.

Guarantee Type (DE 8/2):

Enter code ‘Y’ where Cash Accounts are being used to pay/secure the duties and other charges concerned (where code N or P are declared in DE 4/8 Method of Payment).

Guarantee Reference (DE 8/3):

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where the Method of Payment codes N or P are declared in DE 4/8 Method of Payment.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 0151:

Union Additional Procedure Codes:

A04, F06, F15, F44.

National Additional Procedure Codes:

1CD, 1CG.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties due. The payment of VAT or Excise duties may be suspended as these will be payable in the Customs Union Territory of destination.

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

• Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been dispatched onward to a Special Fiscal Territory of another member state or a territory with which the EU has formed a customs union.
• Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
• Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
• Additional Procedure code F15 must always be declared in DE 1/11 (Additional Procedure Code).
• Where the authorisation was granted at the time of entry to IP under the Authorisation by Customs Declaration a copy of the authorisation letter issued by NIRU must be provided to Customs (on request) unless the MRN details of the declaration have been declared in DE 2/1 (Previous Documents).
• If the goods were first entered to IP in another member state, you must use Procedure Code 0154 instead.
• Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder.
• Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.
• Code F44 may not be used on the diversion to Free Circulation unless F44 was also quoted on the original declaration in DE 1/11 (Additional Procedure Code) placing the goods under IP.

VAT:

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination Customs Union Territory.

Security required:

Security is only needed for tariff quota relief where:

• Required by a critical quota or
• A claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise:

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination Customs Union Territory.

Additional procedure code F06 must be declared in DE 1/11 (Additional Procedure Code) to qualify for the exemption.

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. AI statement code ECONR must be included in DE 2/2 (Additional Information).

0153:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Imports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of procedure:

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

Release for free circulation of goods simultaneously re-dispatched to a Special Fiscal Territory or other territory with which the EU has formed a Customs Union and where the goods have been previously entered to temporary admission (Article 250 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim simultaneous release for free circulation and dispatch to another territory in the context of trade between the Union and the countries with which it has formed a customs union for goods which were previously entered to temporary admission (TA). These goods are then the subject of a VAT-exempt supply to another Customs Union Territory and, when applicable, an excise-duty suspension. The VAT and applicable excise duty will be due in the Customs Union Territory of final destination.

For territories which fall within the scope of Directives 2006/112/EC and 2008/118/EC, use of this procedure code is dependent on complying with the conditions laid down for an onward dispatch, for example, completion of movement of goods in excise suspense requirements.

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

A Temporary Admission (TA) authorisation, valid at the time the goods were entered to TA, is needed to use this procedure. This may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration), see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Restrictions on usage

Goods must be intended for onward dispatch to another Customs Union Territory at the time this procedure is requested. The goods must be onward dispatched:

• Within 30 days of the goods release to this procedure
• In an unaltered state from the time of their entry to TA

Evidence of an onward shipment contract must be declared in DE 2/3 (Document Codes). Evidence of eligibility for customs duty relief under the Temporary Admission (TA) procedure must be held.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an Authorisation by Customs Declaration being held at the time the goods were entered to TA.

Where the additional declaration type used in DE 1/2 is: C authorisation to use the Simplified Declaration Procedures (SDP) must also be held.

Additional declaration type (DE 1/2): C cannot be used where use of the previous procedure was approved by Authorisation by Customs Declaration. If the previous procedure was approved by Authorisation by Customs Declaration AI codes ABDOU and 00100 in DE 2/2 may only be used with code A in DE 1/2 on this declaration.

Authorisation by Customs Declaration may only be used where the entry to and discharge of the special procedure occur within the same Member State.

Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibition or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

This Procedure Code may not be used with Entry in Declarant’s Records (EIDR).

Notices:

Information can be found on Temporary Admission on Gov.UK:

Apply to pay less duty on goods you export to process or repair
Pay less or no duty on goods you store, repair, process or temporarily use

Declaration category:

H1 and I1 (See C* below).

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: A or C*.

Please note: Where a C* simplified declaration is made, the H1 data set (as specified in Appendix 21A: Declaration Category Data Sets H1) must be used and the supplementary declaration is waived.

The customs declaration must be cleared by Customs prior to the goods being released to the procedure.

Simplified Declaration/Previous Document (DE 2/1):

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z	MRN (Declaration/notification).	Enter the MRN of the declaration used to enter the goods to TA.	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—

Please note that code Y for the SDE elements are not included here as the supplementary declaration is waived. The simplified declaration, code C in DE 1/2 (Additional Declaration Type) must be declared using the full H1 data set.

Additional information (DE 2/2)

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in DE 2/2:

Coverage	AI Statement code	Details to be declared
Authorisation by Customs Declaration only: Temporary Admission Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDOU must also be declared when removing goods from a Special Procedure which they entered using ABD	00100	Enter ‘Discharge of Simplified Authorisation’ to discharge from Temporary Admission (TA). Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes which may be required for the specific operation.
Authorisation by Customs Declaration (ABD) only: Request to remove goods from a Special Procedure which was entered using ABD at the time of entry to the procedure. Note: AI code 00100 must also be declared when removing goods from a Special Procedure which they entered using ABD	ABDOU	Enter ‘Discharge of Simplified Authorisation’ to discharge from TA.
Full authorisation holders only: Discharge of Temporary Admission (Article 238 EU Reg No. 2015/2446 (DA)).	10500	Enter ‘TA’ followed by the relevant authorisation number.
Excise registered consignor.	ECONR	Enter the identification number of the excise registered consignor.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Duty calculation override Note: this code is only to be used where TA with partial relief applies.	OVR01	Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override. For example, Duty override claimed Temporary Admission with Partial Relief
Onward Supply Dispatch using Requested Procedure 01.	OSD01	Enter the Name and Address details of the party to whom the goods are being dispatched. Enter the country of destination as a suffix to the address separated by ‘-‘.

Documents produced, certificates and authorisations, additional references (DE 2/3):

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C512 to be declared when the Simplified Declaration Procedure is being used). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as applicable).

Onward Transport details:

Using the code list in Appendix 5: DE 2/3 Documents and Other Reference Codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

• The identity number of the transport contract and
• The scheduled date of the onward transport.

Required by holders of a full Temporary Admission authorisation only:

Enter the TA authorisation number valid at the time the goods were entered to TA:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C516	For example, GB.	TEA	Temporary Admission authorisation number.

Deferment only:

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	For example, GB.	CGU	Enter the authorisation reference for the comprehensive guarantee or Enter the details shown under C505 in Appendix 5A where a comprehensive guarantee is not required.
C506	For example, GB.	DPO	Enter the Deferment Account Number being used to pay/secure the Customs Duty.

Document code	Document identifier	Document status
1207	Enter the date and location details entered on the C1207S.	Enter the appropriate document status code.

Please note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-Customs duty tax types in DE 4/8 Method of Payment.

Deferred Payment (DE 2/6):

This data element must be completed when codes E or R are declared in DE 4/8 (Method of Payment).

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

• Defer the payment of the customs duty and other charges (for example, excise duty), or;
• Provide a deferred deposit.

The deferment account details should be entered in the following format:

Code	Details to be declared	Description
1DAN	Deferment account number (n7).	The deferment account to be used for all charges

Please note document codes C505 and C506 must also be declared in DE 2/3 and authorisation codes CGU and DPO declared in DE 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (DE 3/39):

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, SDE to be declared when Simplified Declaration Procedure is being used).

This data element does not require completion for the following types of authorisation:

• Authorisation by Customs Declaration for Special Procedures

For all other authorisations:

The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	The EORI number of the authorisation holder.
Deferred Payment	DPO*	The EORI number of the DAN holder.
Temporary Admission	TEA**	The EORI number of the authorisation holder of TA at the time of entry to the procedure.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Code TEA is only required where a full authorisation is held.

Tax Type (DE 4/3):

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.

Tax Base (DE 4/4): (For use on TA with partial relief declarations)

DE 4/4 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information). Enter the measurement unit code of ‘GBP’ followed by the amount of any revenue paid against each tax type (DE 4/3) whilst the goods were held under TA (TA with partial relief).

Payable Tax Amount (DE 4/6):

DE 4/6 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information).

Enter the amount of revenue due against each tax type, payable on the goods release to free circulation (minus the amount of revenue paid whilst the goods were held under TA) against each relevant tax type.

Enter the MRN of the customs declaration originally used to enter the goods to TA in DE 2/1 as a previous document as evidence of the manual revenue calculation.

Total Taxes (DE 4/7):

DE 4/7 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information).

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE 4/6).

Method of Payment (DE 4/8):

Enter a Method of Payment (MOP) code for each tax type to be paid or secured using the codes from Appendix 9: DE 4/8: Method of Payment Codes.

When Simplified Declaration Procedure (SDP) with regular use is being used, only MOP codes E or R may be used.

Item Price/Amount (DE 4/14):

The declared values or prices must be the values or prices of the goods on their release to free circulation (for example, auction hammer price).

Country of Destination Code (DE 5/8):

Enter the appropriate code for the Customs Union Territory of destination using the codes specified in Appendix 13: Country Codes, for example: JE for Jersey, GG for Guernsey. Non-UK Special Fiscal Territories should be declared using the Country Code shown for the Customs Union Territory in Appendix 13: Country Codes.

Country codes GB and IM must not be used.

Location of Goods (DE 5/23):

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of Authorisation held	Location Type Identifier	Location Details
Full TA authorisation	Enter ‘GBBYTA’	Followed by the TA authorisation number’
Authorisation by Customs Declaration	Enter ‘GBBYTAABD’	Followed by the appropriate GB UN/LOCODE code*’

*Select the GB UN/LOCODE code from Appendix 16I: DE 5/23: Goods Location Codes: GB Place Names and UN/LOCODE Codes for the nearest place name to the premises where the goods are located.

Supervising Customs Office (DE 5/27):

Enter the supervising customs office code applicable for the Temporary Admission authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

For fully authorised traders, the Supervising Customs Office shown on the authorisation for Temporary Admission or;

Where an authorisation is granted under ‘Authorisation under Customs Declaration’, enter the Supervising office (SPOFF) Code GBSFY001 for HMRC NTAS (National Temporary Admission Seat).

Guarantee Type (DE 8/2):

Enter Code ‘Y’ where Cash Accounts are being used to pay/secure the duties and other charges concerned (where code N or P are declared in DE 4/8 Method of Payment).

Guarantee Reference (DE 8/3):

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where the Method of Payment codes N or P are declared in DE 4/8 Method of Payment.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 0153:

Union Additional Procedure Codes:

F06, F15.

National Additional Procedure Codes:

1CD, 1CG.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties due. The payment of VAT or Excise duties may be suspended as these will be payable in the Customs Union Territory of destination.

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

• Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been dispatched onward to a Special Fiscal Territory of another member state or a territory with which the EU has formed a customs union.
• Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
• Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
• Additional Procedure code F15 must always be declared in DE 1/11 (Additional Procedure Code).
• Where the authorisation was granted at the time of entry to TA under the Authorisation by Customs Declaration a copy of the authorisation letter issued by NTAS must be provided to Customs (on request) unless the MRN details of the declaration have been declared in DE 2/1 (Previous Documents).
• Agents must have prior written approval from the authorisation holder to enter goods to TA on their behalf and ensure a copy of the declaration is returned to the holder.

VAT:

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination Customs Union Territory.

Security required:

Security is only needed for tariff quota relief where:

• Required by a critical quota or
• A claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise:

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination Customs Union Territory.

Additional procedure code F06 must be declared in DE 1/11 (Additional Procedure Code) to qualify for the exemption.

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. AI statement code ECONR must be included in DE 2/2 (Additional Information).

0154:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Imports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of procedure:

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

Release for free circulation of goods simultaneously re-dispatched to a Special Fiscal Territory or other territory with which the EU has formed a customs union and where the goods have been previously entered to inward processing in another member state (Articles 211(1) and 256 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim simultaneous release for free circulation and dispatch to another territory in the context of trade between the Union and the countries with which it has formed a customs union for goods which were previously entered to inward processing (IP) in another member state. These goods are then the subject of a VAT-exempt supply to another Customs Union Territory and, when applicable, an excise-duty suspension. The VAT and applicable excise duty will be due in the Customs Union Territory of final destination.

For territories which fall within the scope of Directives 2006/112/EC and 2008/118/EC, use of this procedure code is dependent on complying with the conditions laid down for an onward dispatch, for example, completion of movement of goods in excise suspense requirements.

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

A full, multi-state Inward Processing (IP) authorisation, valid at the time the goods were entered to IP, is needed to use this procedure, see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Restrictions on usage:

Goods must be intended for onward dispatch to another Customs Union Territory at the time this procedure is requested: The goods must be onward dispatched:

• Within 30 days of the goods release to this procedure
• In an unaltered state from the time of their entry to inward processing. Where the goods are diverted from IP, the goods subject to the onward dispatch must have been diverted unprocessed. Where the goods were processed under IP they are not eligible for onward dispatch relief.

Evidence of an onward shipment contract must be declared in DE 2/3 (Document Codes). Evidence of eligibility for customs duty relief under the Inward Processing (IP) procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see DE 2/3 Document Codes).

The use of this procedure is subject to a full multi-state authorisation being held for IP at the time the goods were entered to IP.

Authorisation by Customs Declaration cannot be used with this Procedure Code.

Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibitions or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

This Procedure Code may not be used with Simplified Declaration Procedure (SDP) or Entry in Declarant’s Records (EIDR).

Notices:

Information can be found on Inward Processing on Gov.UK:

Apply to pay less duty on goods you export to process or repair
Pay less or no duty on goods you store, repair, process or temporarily use

Declaration category:

H1.

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

The following code may be entered for this Procedure Code: A

Simplified Declaration/Previous Document (DE 2/1):

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z	MRN (Declaration/notification).	Enter the MRN of the export declaration used to enter the goods to OP.	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in DE 2/2:

Coverage	AI Statement code	Details to be declared
Full authorisation holders only: Discharge of Inward Processing (Article 241(1) EU Reg. No 2015/2446 (DA)).	10200	Enter ‘IP’ followed by the relevant authorisation number or INF number.
Discharge of Inward Processing (specific commercial policy measures): Where goods placed under the inward processing procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to Pay less or no duty on goods you store, repair, process or temporarily use).	10300	Enter ‘IP CPM’.
Excise registered consignor.	ECONR	Enter the identification number of the excise registered consignor.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Use with A.86(3) UCC debt rules only: Declaration that the IP authorisation holder is using the Article 86(3) EU Reg No 952/2013 (UCC) customs debt rules. This AI code must be used with DE 1/11 Additional Procedure Code F44. See DE 1/11 Additional Procedure Code notes for details.	GEN86	Enter ‘Article 86(3)’.
Duty calculation override. Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure.	OVR01	Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override. For example, Duty override claimed Inward Processing
Onward Supply Dispatch using Requested Procedure 01.	OSD01	Enter the Name and Address details of the party to whom the goods are being dispatched. Enter the country of destination as a suffix to the address separated by ‘-‘.

Documents produced, certificates and authorisations, additional references (DE 2/3):

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C601 to be declared when a full IP authorisation is held). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as applicable).

Onward Transport details:

Using the code list in Appendix 5: DE 2/3 Documents and Other Reference Codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

• The identity number of the transport contract and
• The scheduled date of the onward transport.

Required on all IP declarations:

Enter the IP authorisation number valid at the time the goods were entered to IP:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C601	For example, GB.	IPO	Inward Processing authorisation number.

Document code	Document identifier	Document status
C603	Enter the INF1 reference number.	Use document status code AE if authorised for globalised INF1s (certification not required). Otherwise, use status code AC if certification is required.

Deferment only:

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	For example, GB.	CGU	Enter the authorisation reference for the comprehensive guarantee or Enter the details shown under C505 in Appendix 5A where a comprehensive guarantee is not required.
C506	For example, GB.	DPO	Enter the Deferment Account Number being used to pay/secure the Customs Duty.

Document code	Document identifier	Document status
1207	Enter the date and location details entered on the C1207S.	Enter the appropriate document status code.

Please note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-Customs duty tax types in DE 4/8 Method of Payment.

Inward Processing declarations where Article 86(3) UCC customs debt rules are being used:

Enter:

Document code	Document identifier:	Document status
9WKS	Reference number of the commercial records detailing the duty calculation.	The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE or JP as appropriate.

Deferred Payment (DE 2/6):

This data element must be completed when codes E or R are declared in DE 4/8 (Method of Payment).

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

• Defer the payment of the customs duty and other charges (for example, excise duty), or;
• Provide a deferred deposit.

The deferment account details should be entered in the following format:

Code	Details to be declared	Description
1DAN	Deferment account number (n7).	The deferment account to be used for all charges

Please note document codes C505 and C506 must also be declared in DE 2/3 and authorisation codes CGU and DPO declared in DE 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (DE 3/39):

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, DPO to be declared when Deferred Payment is being used).

The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	The EORI number of the authorisation holder.
Deferred Payment	DPO*	The EORI number of the DAN holder.
Inward Processing	IPO	The EORI number of the authorisation holder of IP at the time of entry to the procedure.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Tax Type (DE 4/3):

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.

Tax Base (DE 4/4):

DE 4/4 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information). Enter the measurement unit code of ‘GBP’ followed by the value of the goods originally entered to inward processing.

Payable Tax Amount (DE 4/6):

DE 4/6 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information).

Enter the amount of revenue due against each tax type on the goods being released to free circulation.

Document code 9WKS should be entered in DE 2/3 (Document Codes).

Total Taxes (DE 4/7):

DE 4/7 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information).

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE 4/6).

Method of Payment (DE 4/8):

Enter a Method of Payment (MOP) code for each tax type to be paid or secured using the codes from Appendix 9: DE 4/8: Method of Payment Codes.

Item Price/Amount (DE 4/14):

The declared values or prices must be the values or prices of the goods now being released to free circulation.

Country of Destination Code (DE 5/8):

Enter the appropriate code for the Customs Union Territory of destination using the codes specified in Appendix 13: Country Codes, for example: JE for Jersey, GG for Guernsey. Non-UK Special Fiscal Territories should be declared using the Country Code shown for the Customs Union Territory in Appendix 13: Country Codes.

Country codes GB and IM must not be used.

Location of Goods (DE 5/23):

Enter the details of the border location where the goods are being released in the UK or

Type of Authorisation held	Location Type Identifier	Location Details
IP Multi State Authorisation	Enter ‘GBBU’	Followed by the appropriate GB UN/LOCODE code*’

*Select the GB UN/LOCODE code from Appendix 16I: DE 5/23: Goods Location Codes: GB Place Names and UN/LOCODE Codes for the nearest place name to the premises where the goods are located.

Supervising Customs Office (DE 5/27):

Enter the supervising customs office code applicable for the Inward Processing authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

Details of Goods (DE 6/8 — 6/17):

Enter the details of the goods in terms of the processed/compensating products.

Guarantee Type (DE 8/2):

Enter Code ‘Y’ where Cash Accounts are being used to pay/secure the duties and other charges concerned (where code N or P are declared in DE 4/8 Method of Payment).

Guarantee Reference (DE 8/3):

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where the Method of Payment codes N or P are declared in DE 4/8 Method of Payment.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 0154:

Union Additional Procedure Codes:

A04, F06, F15, F44.

National Additional Procedure Codes:

None.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties due. The payment of VAT or Excise duties may be suspended as these will be payable in the Customs Union Territory of destination.

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

• Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been dispatched onward to a Special Fiscal Territory of another member state or a territory with which the EU has formed a customs union.
• Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
• Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
• Code F44 may not be used on the diversion to Free Circulation unless F44 was also quoted on the original declaration in DE 1/11 (Additional Procedure Code) placing the goods under IP.
• Additional Procedure code F15 must always be declared in DE 1/11 (Additional Procedure Code).
• The INF1 must be used to provide the information on the original entry of the goods to IP in the other Member State.
• If the goods were first entered to IP in the same member state as discharge, you must use Procedure Code 0151 instead.
• Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder.
• Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.
• Code F44 in DE 1/11 Additional Procedure Code.

VAT:

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination Customs Union Territory.

Security required:

Security is only needed for tariff quota relief where:

• Required by a critical quota or
• A claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise:

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination Customs Union Territory.

Additional procedure code F06 must be declared in DE 1/11 (Additional Procedure Code) to qualify for the exemption.

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. AI statement code ECONR must be included in DE 2/2 (Additional Information).

0171:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Imports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of procedure:

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

Release for free circulation of goods on removal from a customs warehouse with simultaneous re-dispatch to a Special Fiscal Territory or other territory with which the EU has formed a customs union (Article 240 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim simultaneous release for free circulation and dispatch to another territory in the context of trade between the Union and the countries with which it has formed a customs union for goods that are being released from a Customs Warehouse (CW). These goods are then the subject of a VAT-exempt supply to another Customs Union Territory and, when applicable, an excise-duty suspension. The VAT and applicable excise duty will be due in the Customs Union Territory of final destination.

For territories which fall within the scope of Directives 2006/112/EC and 2008/118/EC, use of this procedure code is dependent on complying with the conditions laid down for an onward dispatch, for example, completion of movement of goods in excise suspense requirements.

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

A Customs Warehousing (CW) authorisation is needed to use this procedure, see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.

The MRN of this declaration must be provided to the warehousekeeper for their records as evidence that the goods have been entered to a procedure.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Restrictions on usage:

Goods must be intended for onward dispatch to another Customs Union Territory at the time this procedure is requested: The goods must be onward dispatched:

• Within 30 days of the goods release to this procedure;
• In an unaltered state from the time of entry to the customs warehouse, other than those necessary to preserve them.

Evidence of an onward shipment contract must be declared in DE 2/3 (Document Codes).

The use of this procedure is subject to an authorisation being held for CW.

Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibitions or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

Where the additional declaration type used in DE 1/2 is: C authorisation to use the Simplified Declaration Procedures (SDP) must also be held.

This Procedure Code may not be used with Entry in Declarant’s Records (EIDR).

Notices:

Information can be found on Customs Warehousing on Gov.UK:

Apply to operate a customs warehouse
Pay less or no duty on goods you store, repair, process or temporarily use

Declaration category:

H1 and I1 (See C* below).

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: A or C*.

Please note: Where a C* simplified declaration is made, the H1 data set (as specified in Appendix 21A: Declaration Category Data Sets H1) must be used and the supplementary declaration is waived.

The customs declaration must be cleared by Customs prior to the goods being released to the procedure.

Simplified Declaration/Previous Document (DE 2/1):

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter the customs warehouse stock reference number associated with the removal.	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—

Please note:

• That code Y for the SDE elements are not included here as the supplementary declaration is waived. The simplified declaration, code C in DE 1/2 (Additional Declaration Type) must be declared using the full H1 data set.
• The DUCR quoted on the type C declaration must be the DUCR associated with the removal of the goods from the customs warehouse.

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

Coverage	AI Statement code	Details to be declared
Excise registered consignor.	ECONR	Enter the identification number of the excise registered consignor.
Onward Supply Dispatch using Requested Procedure 01.	OSD01	Enter the Name and Address details of the party to whom the goods are being dispatched. Enter the country of destination as a suffix to the address separated by ‘-‘.
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.

Documents produced, certificates and authorisations, additional references (DE 2/3):

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C512 to be declared when the Simplified Declaration Procedure is being used). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as applicable).

Onward Transport details:

Using the code list in Appendix 5: DE 2/3 Documents and Other Reference Codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

• The identity number of the transport contract and
• The scheduled date of the onward transport.

Customs Warehouse authorisation details:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C517	for example, GB.	CWP (Private Customs Warehouse)	The customs warehouse authorisation number.
C518	for example, GB.	CW1 (public customs warehouse type 1)	The customs warehouse authorisation number.
C519	for example, FR	CW2* (public customs warehouse type 2)	The customs warehouse authorisation number.

*Please note: CW2 must not be used with GB.

Deferment only:

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	For example, GB.	CGU	Enter the authorisation reference for the comprehensive guarantee or Enter the details shown under C505 in Appendix 5A where a comprehensive guarantee is not required.
C506	For example, GB.	DPO	Enter the Deferment Account Number being used to pay/secure the Customs Duty.

Document code	Document identifier	Document status
1207	Enter the date and location details entered on the C1207S.	Enter the appropriate document status code.

Please note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-Customs duty tax types in DE 4/8 Method of Payment.

Deferred Payment (DE 2/6):

This data element must be completed when codes E or R are declared in DE 4/8 (Method of Payment).

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

• Defer the payment of the customs duty and other charges (for example, excise duty), or;
• Provide a deferred deposit.

The deferment account details should be entered in the following format:

Code	Details to be declared	Description
1DAN	Deferment account number (n7).	The deferment account to be used for all charges

Please note document codes C505 and C506 must also be declared in DE 2/3 and authorisation codes CGU and DPO declared in DE 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Identification of warehouse (DE 2/7):

Enter:

Warehouse type	Warehouse identifier
codes:	Followed by the warehouse reference number or warehouse ID.
R (public type 1)	Followed by the warehouse reference number or warehouse ID
S (public type 2)*	Followed by the warehouse reference number or warehouse ID
T (public type 3)*	Followed by the warehouse reference number or warehouse ID
U (private)	Followed by the warehouse reference number or warehouse ID

*Warehouse types S and T may not be used with any warehouse ID with a country code of GB.

Holder of the authorisation identification number (DE 3/39):

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, SDE to be declared when Simplified Declaration Procedure (SDP) is being used).

The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	The EORI number of the authorisation holder.
Deferred Payment	DPO*	The EORI number of the DAN holder.
Authorisation for a private customs warehouse	CWP	The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 1	CW1	The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 2	CW2**	The EORI number of the authorisation holder.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**CW2 cannot be used with GB.

Tax Type (DE 4/3):

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.

Method of Payment (DE 4/8):

Enter a Method of Payment (MOP) code for each tax type to be paid or secured using the codes from Appendix 9: DE 4/8: Method of Payment Codes.

When Simplified Declaration Procedure (SDP) with regular use is being used, only MOP codes E or R may be used.

Country of Destination Code (DE 5/8):

Enter the appropriate code for the Customs Union Territory of destination using the codes specified in Appendix 13: Country Codes, for example: JE for Jersey, GG for Guernsey. Non-UK Special Fiscal Territories should be declared using the Country Code shown for the Customs Union Territory in Appendix 13: Country Codes.

Country codes GB and IM must not be used.

Location of Goods (DE 5/23):

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of Authorisation held	Location Type Identifier	Location Details
CW authorisation	Enter ‘GBBYCW’	Followed by the warehouse ID.

Supervising Customs Office (DE 5/27):

Enter the supervising customs office code applicable for the Customs Warehousing authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

Guarantee Type (DE 8/2):

Enter Code `Y’ where Cash Accounts are being used to pay/secure the duties and other charges concerned (where code N or P are declared in DE 4/8 Method of Payment).

Guarantee Reference (DE 8/3):

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where the Method of Payment codes N or P are declared in DE 4/8 Method of Payment.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 0171:

Union Additional Procedure Codes:

E01, E02, F06, F15, F21, F22.

National Additional Procedure Codes:

1CD, 1CG, 1FV, 1SV, 1VW, 1XW, 63P

Notes

The use of this requested procedure is dependent on the payment of any customs duties due. The payment of VAT or Excise duties may be suspended as these will be payable in the Customs Union Territory of destination.

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

• Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been dispatched onward to a Special Fiscal Territory of another member state or a territory with which the EU has formed a customs union.
• Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
• Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
• Additional Procedure code F15 must always be declared in DE 1/11 (Additional Procedure Code).
• Entry under this Procedure Code is a declaration that:
  • The goods are eligible for removal from warehousing.
  • The goods will be removed from the warehouse stated in DE 2/7 (Identification of Warehouse) without delay and in the same state and conditions as declared.
  • Any additional security which may be needed will be provided.
  • Any duties and VAT due must be accounted for unless otherwise suspended.
  • All other conditions and requirements associated with removal from the customs warehouse procedure will be met.
• All items on the customs declaration must be being removed from the same warehouse and have the previous procedure code of 71 (as the third and fourth digit) in DE 1/10 (Procedure Code).

VAT:

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination country or Customs Union Territory.

Security required:

Security is only needed for tariff quota relief where:

• Required by a critical quota or
• A claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise:

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination Customs Union Territory.

Additional procedure code F06 must be declared in DE 1/11 (Additional Procedure Code) to qualify for the exemption.

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. AI statement code ECONR must be included in DE 2/2 (Additional Information).

0178:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Imports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of procedure:

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

Release for free circulation of goods on removal from a free zone with simultaneous re-dispatch to a Special Fiscal Territory or other territory with which the EU has formed a customs union (Article 243 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim simultaneous release for free circulation and dispatch to another territory in the context of trade between the Union and the countries with which it has formed a customs union for goods that are being released from a Free Zone (FZ). These goods are then the subject of a VAT-exempt supply to another Customs Union Territory and, when applicable, an excise-duty suspension. The VAT and applicable excise duty will be due in the Customs Union Territory of final destination.

For territories which fall within the scope of Directives 2006/112/EC and 2008/118/EC, use of this procedure code is dependent on complying with the conditions laid down for an onward dispatch, for example, completion of movement of goods in excise suspense requirements.

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

A Free Zone (FZ) authorisation is needed to use this procedure, see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.

The MRN of this declaration must be provided to the Free Zone Operator for their records as evidence that the goods have been entered to a procedure.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Restrictions on usage:

Goods must be intended for onward dispatch to another Customs Union Territory at the time this procedure is requested. The goods must be onward dispatched:

• Within 30 days of the goods release to this procedure;
• In an unaltered state from the time of entry to free zone, other than those necessary to preserve them.

Evidence of an onward shipment contract must be declared in DE 2/3 (Document Code). The use of this procedure is subject to an authorisation being held for FZ.

Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibitions or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

Where the additional declaration type used in DE 1/2 is: C or Y authorisation to use the Simplified Declaration Procedures (SDP) must also be held.

This Procedure Code may not be used with Entry in Declarant’s Records (EIDR).

Notices:

Information can be found on Free Zones in Pay less or no duty on goods you store, repair, process or temporarily use.

Declaration category:

H1 or I1 C.

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: A, C or Y.

Simplified Declaration/Previous Document (DE 2/1):

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
X	337 (Temporary Storage Declaration).	Enter the Temporary Storage Declaration or stock reference number.	Enter the goods item number from the Temporary Storage Declaration or stock reference.
Y (supplementary declarations only — elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used).	SDE (to represent the simplified declaration).	For SDE: Enter the MRN for the simplified declaration.	Enter the goods item number from the simplified declaration (SDE).
Y (supplementary declarations only — elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the DUCR).	For SDE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (supplementary declarations only — elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For SDE: Enter any part numbers associated with the DUCR.	—
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter the free zone stock reference number associated with the removal	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—

*Please note that SDE represents the Simplified Declaration Procedure (SDP).

The DUCR quoted on the type C/Y declaration must be the DUCR associated with the removal of the goods from the free zone.

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in DE 2/2:

Coverage	AI Statement code	Details to be declared
Excise registered consignor.	ECONR	Enter the identification number of the excise registered consignor.
Onward Supply Dispatch using Requested Procedure 01.	OSD01	Enter the Name and Address details of the party to whom the goods are being dispatched. Enter the country of destination as a suffix to the address separated by ‘-‘.
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated free zone, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the free zone where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.

Documents produced, certificates and authorisations, additional references (DE 2/3):

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C512 to be declared when the Simplified Declaration Procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as applicable).

Onward Transport details:

Using the code list in Appendix 5: DE 2/3 Documents and Other Reference Codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

• The identity number of the transport contract and
• The scheduled date of the onward transport.

Free Zone authorisation details:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C600	For example, GB.	FZ	The Free Zone authorisation number.

Deferment only:

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	For example, GB.	CGU	Enter the authorisation reference for the comprehensive guarantee or Enter the details shown under C505 in Appendix 5A where a comprehensive guarantee is not required.
C506	For example, GB.	DPO	Enter the Deferment Account Number being used to pay/secure the Customs Duty.

Document code	Document identifier	Document status
1207	Enter the date and location details entered on the C1207S.	Enter the appropriate document status code.

Please note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-Customs duty tax types in DE 4/8 Method of Payment.

Deferred Payment (DE 2/6):

This data element must be completed when codes E or R are declared in DE 4/8 (Method of Payment).

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

• Defer the payment of the customs duty and other charges (for example, excise duty), or;
• Provide a deferred deposit.

The deferment account details should be entered in the following format:

Code	Details to be declared	Description
1DAN	Deferment account number (n7).	The deferment account to be used for all charges

Please note document codes C505 and C506 must also be declared in DE 2/3 and authorisation codes CGU and DPO declared in DE 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Identification of warehouse (DE 2/7):

Enter:

Warehouse type	Warehouse identifier
codes: Z (Free-zone).	Free Zone identification number.

Holder of the authorisation identification number (DE 3/39):

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, SDE to be declared when Simplified Declaration Procedure is being used). The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	The EORI number of the authorisation holder.
Deferred Payment	DPO*	The EORI number of the DAN holder.
Authorisation for a Free Zone	FZ	The EORI number of the authorisation holder.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Tax Type (DE 4/3):

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.

Method of Payment (DE 4/8):

Enter a Method of Payment (MOP) code for each tax type to be paid or secured using the codes from Appendix 9: DE 4/8: Method of Payment Codes.

When Simplified Declaration Procedure (SDP) with regular use is being used, only MOP codes E or R may be used.

Country of Destination Code (DE 5/8):

Enter the appropriate code for the Customs Union Territory of destination using the codes specified in Appendix 13: Country Codes, for example: JE for Jersey, GG for Guernsey. Non-UK Special Fiscal Territories should be declared using the Country Code shown for the Customs Union Territory in Appendix 13: Country Codes.

Country codes GB and IM must not be used.

Location of Goods (DE 5/23):

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of Authorisation held	Location Type Identifier	Location Details
FZ authorisation.	Enter ‘GBBYFZ’	Followed by the Free Zone ID.

Supervising Customs Office (DE 5/27):

Enter the supervising customs office code applicable for the Free Zone authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

Guarantee Type (DE 8/2):

Enter Code ‘Y’ where Cash Accounts are being used to pay/secure the duties and other charges concerned (where code N or P are declared in DE 4/8 Method of Payment).

Guarantee Reference (DE 8/3):

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where the Method of Payment codes N or P are declared in DE 4/8 Method of Payment.

Additional procedure Codes (DE 1/11):

The following additional procedure codes may be used with Procedure Code 0178:

Union Additional Procedure Codes:

E01, E02, F06, F15, F21, F22.

National Additional Procedure Codes:

1CD, 1CG, 1FV, 1SV

Notes:

The use of this requested procedure is dependent on the payment of any customs duties due. The payment of VAT or Excise duties may be suspended as these will be payable in the Customs Union Territory of destination.

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

• Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been dispatched onward to a Special Fiscal Territory of another member state or a country with which the EU has formed a customs union.
• Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
• Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
• Additional Procedure code F15 must always be declared in DE 1/11 (Additional Procedure Code).
• Entry under this Procedure Code is a declaration that:
  • The goods are eligible for removal from a free zone.
  • The goods will be removed from the free zone stated in DE 2/7 (Identification of Warehouse) without delay and in the same state and conditions as declared.
  • Any additional security which may be needed will be provided.
  • Any duties and VAT due must be accounted for unless otherwise suspended.
  • All other conditions and requirements associated with removal from the free zone procedure will be met.
• All items on the customs declaration must be being removed from the same free zone and have the previous procedure code of 78 (as the third and fourth digit) in DE 1/10 (Procedure Code).

VAT:

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination country or Customs Union Territory.

Security required:

Security is only needed for tariff quota relief where:

• Required by a critical quota or
• A claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise:

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination Customs Union Territory.

Additional procedure code F06 must be declared in DE 1/11 (Additional Procedure Code) to qualify for the exemption.

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. AI statement code ECONR must be included in DE 2/2 (Additional Information).