Guidance

Requested Procedure 07: Release for Free Circulation with simultaneous Entry to an Excise Warehouse

Updated 5 April 2024

Known error workarounds may apply to this area of the instructions.

This Appendix contains the specific completion rules instructions for the 07-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:

0700
0721
0751
0753
0754
0771
0778

Notes:

Procedure Codes from this series may only be used where an Excise Registered Consignor has started the movement of the goods under excise duty suspense on the Excise Movement and Control System (EMCS) (as required).

Additional Information (AI) code ECONR (DE 2/2) and Additional Procedure Code F06 (DE 1/11) must be entered on the declaration unless all the following conditions are met:

• The goods are being removed from a customs warehouse
• For entry to an excise warehouse
• Where the excise and customs warehouse premises are co-located.

The completion notes in this Appendix are a supplement to the main Customs Declaration Service (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.

0700:

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 of goods for free circulation simultaneously placed under a warehousing procedure other than customs warehousing (placed in an excise warehouse), where neither excise nor (when applicable) VAT, has been paid, and where the goods have not been subject to any previous procedure. The law which governs the storage of goods in an excise warehouse may be found in section 17 of Receive goods into and remove goods from an excise warehouse (Excise Notice 197).

Conditions for use:

This Procedure Code is used where the goods are released for free circulation but where excise duties (and where applicable VAT) are suspended by entering them into an approved excise warehouse.

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:

The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, with suspension of excise duty and where applicable, VAT.

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

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 Excise suspense regimes on Gov.UK:

Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179)
Aviation turbine fuel (Excise Notice 179a)
Biofuels and other fuel substitutes (Excise Notice 179e) before 1 April 2022
Registration and approval of excise goods held in duty suspension (Excise Notice 196)
Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
Excise Notice 476: Tobacco Products Duty

Declaration category:

H1, H5 or I1 C&F.

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods entered to an excise warehouse, the declaration type (DE 1/1) should reflect the customs status of the goods:

• If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Codes F06, F15 and 95P must be declared in DE 1/1 (Additional Procedure Code).
• If the goods do not have Customs Union status, then the declaration type (DE 1/1) should be completed with 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, identification number 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 additional information statements as appropriate:

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.
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).

Excise Warehouse identifier (enter the type code as applicable):

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C676	For example, GB.	EXW (excise warehouse)	Enter the authorisation reference for the excise warehouse.
C676	For example, GB.	EXWH (excise warehouse hydrocarbon oils)	Enter the authorisation reference for the excise warehouse.

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): Excise Warehouse

Enter:

Warehouse type	Warehouse identifier
Code: Y (Non-customs warehouse).	Enter the excise warehouse reference number or excise warehouse ID.

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*	Enter the EORI number of the authorisation holder.
Deferred Payment	DPO*	Enter the EORI number of the DAN holder.
Excise Warehouse	EXW	Enter the EORI number or other reference of the excise warehouse authorisation holder.
Excise Warehouse — Hydrocarbon Oils	EXWH	Enter the EORI number or other reference of the excise warehouse 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.

Supervising Customs Office (DE 5/27):

Enter the code for the supervising office for the excise warehouse from the list in 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 is 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 0700:

Union Additional Procedure Codes:

F06, F15, F47.

National Additional Procedure Codes:

1CD, 1CG, 1EB, 1EX, 68P, 95P.

Notes

The use of this requested procedure is dependent on the payment of any customs duties.

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.

Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.

All items on the customs declaration must be being entered to the same excise warehouse and have the requested procedure code of 07 (as the first and second digit) in DE 1/10 (Procedure Code).

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.

Entry under this Customs Procedure is a declaration that:

• The goods are eligible for excise warehousing.
• The goods will be deposited without delay and in the same state and conditions as at importation in the warehouse stated in DE 2/7 (Identification of Warehouse).
• Any additional security which may be needed will be provided and
• All other conditions and requirements associated with entry to the excise warehouse procedure will be met.

VAT:

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, upon removal from the Excise Warehouse.

Excise:

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) and code F06 in DE 1/11 (Additional Procedure Code).

0721:

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 of goods for free circulation after temporary export for outward processing with simultaneous placement under a warehousing procedure other than customs warehousing (placed in an excise warehouse), where neither excise nor (when applicable) VAT, has been paid (Articles 259 — 262 EU Reg. No. 952/2013 (UCC)). The law which governs the storage of goods in an excise warehouse may be found in section 17 of Receive goods into and remove goods from an excise warehouse (Excise Notice 197).

Conditions for use:

This Procedure Code is used to claim customs duty relief on goods re-imported under the outward processing (OP) procedure with simultaneous release for free circulation but where excise duties (and where applicable VAT) are suspended by entering them into an approved excise warehouse.

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 customs 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.

VAT relief cannot be claimed if the goods were sold while outside the European Union.

See 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 Code used on the declaration (DE 1/11).

Restrictions on usage:

The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, with suspension of excise duty and where applicable, VAT.

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 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 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 occurs 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 Excise suspense regimes on Gov.UK:

Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179)
Aviation turbine fuel (Excise Notice 179a)
Biofuels and other fuel substitutes (Excise Notice 179e) before 1 April 2022
Registration and approval of excise goods held in duty suspension (Excise Notice 196)
Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
Excise Notice 476: Tobacco Products Duty

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 or 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.

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 Onward 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

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.

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).

Excise Warehouse identifier (enter the type code as applicable):

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C676	For example, GB.	EXW (excise warehouse)	Enter the authorisation reference for the excise warehouse.
C676	For example, GB.	EXWH (excise warehouse hydrocarbon oils)	Enter the authorisation reference for the excise warehouse.

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.

Identification of Warehouse (DE 2/7): Excise Warehouse

Enter:

Warehouse type	Warehouse identifier
Code: Y (Non-customs warehouse).	Enter the excise warehouse reference number or excise warehouse ID.

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.
Excise Warehouse	EXW	Enter the EORI number or other reference of the excise warehouse authorisation holder.
Excise Warehouse — Hydrocarbon Oils	EXWH	Enter the EORI number or other reference of the excise warehouse authorisation holder.
Outward Processing	OPO**	The EORI number of the authorisation holder of OP at export.

*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 OPO is only required if 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 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.

Supervising Customs Office (DE 5/27):

Enter the code for the supervising office for the excise warehouse from the list in 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 is 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 0721:

Union Additional Procedure Codes:

B02, B03, F06

National Additional Procedure Codes:

1CD, 1CG, 1EX, 46P, 48P

Notes:

The use of this requested procedure is dependent on the payment of any customs duties.

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.

Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.

All items on the customs declaration must be being entered to the same excise warehouse and have the requested procedure code of 07 (as the first and second digit) in DE 1/10 (Procedure Code).

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.

Entry under this Customs Procedure is a declaration that:

• The goods are eligible for excise warehousing.
• The goods will be deposited without delay and in the same state and conditions as at importation in the warehouse stated in DE 2/7 (Identification of Warehouse).
• Any additional security which may be needed will be provided and
• All other conditions and requirements associated with entry to the excise warehouse procedure will be met.

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 National Imports Relief Unit (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, upon removal from the Excise Warehouse.

Security required:

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:

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) and code F06 in DE 1/11 (Additional Procedure Code).

0751:

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 of goods for free circulation after inward processing with simultaneous placement under a warehousing procedure other than customs warehousing (placed in an excise warehouse), where excise duties only are suspended (Article 256 EU Reg. No. 952/2013 (UCC)). The law which governs the storage of goods in an excise warehouse may be found in section 17 of Receive goods into and remove goods from an excise warehouse (Excise Notice 197).

Conditions for use:

This Procedure Code is used to claim simultaneous release for free circulation with the payment of any customs duties and import VAT, on goods that have previously been entered to Inward Processing, but where excise duties are suspended by entering them into an approved excise warehouse.

Any customs duties and import VAT 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 customs 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:

The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, with suspension of excise duty.

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 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 occurs 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 Excise suspense regimes on Gov.UK:

Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179)
Aviation turbine fuel (Excise Notice 179a)
Biofuels and other fuel substitutes (Excise Notice 179e) before 1 April 2022
Registration and approval of excise goods held in duty suspension (Excise Notice 196)
Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
Excise Notice 476: Tobacco Products Duty

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

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

Declaration category:

H1, H5 and I1 (See C* below).

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods entered to an excise warehouse, the declaration type (DE 1/1) should reflect the customs status of the goods:

• If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/1 (Additional Procedure Code).
• If the goods do not have Customs Union status, then the declaration type (DE 1/1) should be completed with 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: Special Procedure 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) Union Customs Code (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

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.

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).

Excise Warehouse identifier (enter the type code as applicable):

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C676	For example, GB.	EXW (excise warehouse)	Enter the authorisation reference for the excise warehouse.
C676	For example, GB.	EXWH (excise warehouse hydrocarbon oils)	Enter the authorisation reference for the excise warehouse.

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, unless 2DAN is also declared.
2DAN	Deferment account number (n7).	When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

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): Excise Warehouse

Enter:

Warehouse type	Warehouse identifier
Code: Y (Non-customs warehouse).	Enter the excise warehouse reference number or excise warehouse ID.

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.
Excise Warehouse	EXW	Enter the EORI number or other reference of the excise warehouse authorisation holder.
Excise Warehouse — Hydrocarbon Oils	EXWH	Enter the EORI number or other reference of the excise warehouse authorisation 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.

**Code IPO 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):

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 processed/compensating products 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 processed/compensating products resulting from inward processing and now being released to free circulation.

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 code for the supervising office for the excise warehouse from the list in Appendix 17: DE 5/27 Supervising Office Code List.

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 is 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 0751:

Union Additional Procedure Codes:

F06, F15, F44.

National Additional Procedure Codes:

000*, 1CD, 1CG, 1EX.

*000 may only be used where the customs and Inward Processing premises are co-located and no other additional procedure codes apply.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties.

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 Customs Procedure is a declaration that:

• The goods are eligible for excise warehousing.
• The goods will be deposited without delay and in the same state and conditions as at importation in the warehouse stated in DE 2/7 (Identification of Warehouse).
• Any additional security which may be needed will be provided and
• All other conditions and requirements associated with entry to the excise warehouse procedure will be 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.

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.

All items on the customs declaration must be being entered to the same excise warehouse and have the requested procedure code of 07 (as the first and second digit) in DE 1/10 (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 0754 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.

VAT:

Use of this procedure code does not give relief from VAT which must be accounted for, if applicable, upon entry to the Excise Warehouse.

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:

If the Excise and Inward Processing premises are in the same location an EMCS movement is not required and F06 and ECONR are not required in DE 1/11 and 2/2 respectively.

In all other cases: 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) and code F06 in DE 1/11 (Additional Procedure Code).

0753:

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 of goods for free circulation after temporary admission with simultaneous placement under a warehousing procedure other than customs warehousing (placed in an excise warehouse), where excise duties only are suspended (Article 250 EU Reg. No. 952/2013 (UCC)). The law which governs the storage of goods in an excise warehouse may be found in section 17 of Receive goods into and remove goods from an excise warehouse (Excise Notice 197).

Conditions for use:

This Procedure Code is used to claim simultaneous release for free circulation with the payment of any customs duties and import VAT, on goods that were previously entered to temporary admission (TA) but where excise duties are suspended by entering them into an approved excise warehouse.

Any customs duties and import VAT 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 customs 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:

The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, with suspension of excise duty.

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 occurs 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 for Hydrocarbon Oils.

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

Notices:

Information can be found on Excise suspense regimes on Gov.UK:

Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179)
Aviation turbine fuel (Excise Notice 179a)
Biofuels and other fuel substitutes (Excise Notice 179e) before 1 April 2022
Registration and approval of excise goods held in duty suspension (Excise Notice 196)
Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
Excise Notice 476: Tobacco Products Duty

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

Apply to import goods temporarily to the UK
Pay less or no duty on goods you store, repair, process or temporarily use

Declaration category:

H1, H5 and I1 (See C* below).

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods entered to an excise warehouse, the declaration type (DE 1/1) should reflect the customs status of the goods:

• If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Codes F06, and F15 must be declared in DE 1/1 (Additional Procedure Code).
• If the goods do not have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: A or C&#42.

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 Types 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 Statements 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: Special Procedure 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 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 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 Temporary Admission with Partial Relief

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

Please refer to Appendix 5: DE 2/3 Document 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).

Excise Warehouse identifier (enter the type code as applicable):

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C676	For example, GB.	EXW (excise warehouse)	Enter the authorisation reference for the excise warehouse.

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, unless 2DAN is also declared.
2DAN	Deferment account number (n7).	When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

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): Excise Warehouse

Enter:

Warehouse type	Warehouse identifier
Code: Y (Non-customs warehouse).	Enter the excise warehouse reference number or excise warehouse ID.

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).

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.
Excise Warehouse	EXW	Enter the EORI number or other reference of the excise warehouse authorisation holder.
Excise Warehouse — Hydrocarbon Oils	EXWH	Enter the EORI number or other reference of the excise warehouse authorisation 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 only).

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 only).

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 payable against each tax type 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).

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 code for the supervising office for the excise warehouse from the list in Appendix 17: DE 5/27 Supervising Office Code List.

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 is 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 0753:

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.

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 Customs Procedure is a declaration that:

• The goods are eligible for excise warehousing.
• The goods will be deposited without delay and in the same state and conditions as at importation in the warehouse stated in DE 2/7 (Identification of Warehouse).
• Any additional security which may be needed will be provided and
• All other conditions and requirements associated with entry to the excise warehouse procedure will be met.

Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.

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.

All items on the customs declaration must be being entered to the same excise warehouse and have the requested procedure code of 07 (as the first and second digit) in DE 1/10 (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 does not give relief from VAT which must be accounted for, if applicable, upon entry to the Excise Warehouse.

Excise:

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) and code F06 in DE 1/11 (Additional Procedure Code).

0754:

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 of goods for free circulation after inward processing in another Member State with simultaneous placement under a warehousing procedure other than customs warehousing (placed in an excise warehouse), where excise duties only are suspended (Articles 211(1) and 256 EU Reg. No. 952/2013 (UCC)). The law which governs the storage of goods in an excise warehouse may be found in section 17 of Receive goods into and remove goods from an excise warehouse (Excise Notice 197).

Conditions for use:

This Procedure Code is used to claim simultaneous release for free circulation with the payment of any customs duties, on goods which have previously been entered to Inward Processing in another member state, with simultaneous release for free circulation but where excise duties are suspended by entering them into an approved excise warehouse.

Any customs duties and import VAT 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 customs 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:

The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, with suspension of excise duty.

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 Excise suspense regimes on Gov.UK:

Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179)
Aviation turbine fuel (Excise Notice 179a)
Biofuels and other fuel substitutes (Excise Notice 179e) before 1 April 2022
Registration and approval of excise goods held in duty suspension (Excise Notice 196)
Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
Excise Notice 476: Tobacco Products Duty

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

Apply to delay or pay less duty on goods you import 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 Types 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
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).	—

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statements 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

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

Please refer to Appendix 5: DE 2/3 Document 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). Excise Warehouse identifier (enter the type code as applicable):

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C676	For example, GB.	EXW (excise warehouse)	Enter the authorisation reference for the excise warehouse.
C676	For example, GB.	EXWH (excise warehouse hydrocarbon oils)	Enter the authorisation reference for the excise warehouse.

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, unless 2DAN is also declared.
2DAN	Deferment account number (n7).	When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

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): Excise Warehouse

Enter:

Warehouse type	Warehouse identifier
Code: Y (Non-customs warehouse).	Enter the excise warehouse reference number or excise warehouse ID.

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, C601 to be declared when a full IP authorisation is held).

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 customs 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.
Excise Warehouse	EXW	Enter the EORI number or other reference of the excise warehouse authorisation holder.
Excise Warehouse — Hydrocarbon Oils	EXWH	Enter the EORI number or other reference of the excise warehouse authorisation 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 processed/compensating products 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 processed/compensating products resulting from inward processing and now being released to free circulation.

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 code for the supervising office for the excise warehouse from the list in Appendix 17: DE 5/27 Supervising Office Code List.

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 is 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 0754:

Union Additional Procedure Codes:

F06, F44

National Additional Procedure Codes:

1EX

Notes:

The use of this requested procedure is dependent on the payment of any customs duties.

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 Customs Procedure is a declaration that:

• The goods are eligible for excise warehousing.
• The goods will be deposited without delay and in the same state and conditions as at importation in the warehouse stated in DE 2/7 (Identification of Warehouse).
• Any additional security which may be needed will be provided and
• All other conditions and requirements associated with entry to the excise warehouse procedure will be 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.

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.

All items on the customs declaration must be being entered to the same excise warehouse and have the requested procedure code of 07 (as the first and second digit) in DE 1/10 (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 0751 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.

VAT:

Use of this procedure code does not give relief from VAT which must be accounted for, if applicable, upon entry to the Excise Warehouse.

Security required:

Excise:

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) and code F06 in DE 1/11 (Additional Procedure Code).

0771:

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 after removal from a customs warehouse with simultaneous placement under a warehousing procedure other than a customs warehousing (placed in an excise warehouse), where neither excise nor (when applicable) VAT, has been paid (Article 240 EU Reg. No. 952/2013 (UCC)). The law which governs the storage of goods in an excise warehouse may be found in section 17 of Receive goods into and remove goods from an excise warehouse (Excise Notice 197).

Conditions for use:

This Procedure Code is used to claim simultaneous release for free circulation with the payment of any customs duties, but where excise duties (and where applicable VAT) are suspended by entering them into an approved excise warehouse for goods that are being released from a Customs Warehouse (CW).

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 customs 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 customs warehousekeeper for their records as evidence that the goods have been entered to a customs procedure. The customs warehousekeeper must also be provided with confirmation of receipt of the goods into the Excise Warehouse.

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:

The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, with suspension of excise duty and where applicable, VAT.

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 Excise suspense regimes on Gov.UK:

Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179)
Aviation turbine fuel (Excise Notice 179a)
Biofuels and other fuel substitutes (Excise Notice 179e) before 1 April 2022
Registration and approval of excise goods held in duty suspension (Excise Notice 196)
Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
Excise Notice 476: Tobacco Products Duty

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, H5 and I1 (See C* below).

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods entered to an excise warehouse, the declaration type (DE 1/1) should reflect the customs status of the goods:

• If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Codes F15 and 95P must be declared in DE 1/1 (Additional Procedure Code).
• If the goods do not have Customs Union status, then the declaration type (DE 1/1) should be completed with 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 Types 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 Statements 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.
Premises Name and Address of the dispatching customs warehouse.	PREMS	Enter the full name, address and country of the warehouse (the dispatching warehouse) where the goods are currently located and 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 Document 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).

Excise Warehouse identifier (enter the type code as applicable):

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C676	For example, GB.	EXW (excise warehouse)	Enter the authorisation reference for the excise warehouse.
C676	For example, GB.	EXWH (excise warehouse hydrocarbon oils)	Enter the authorisation reference for the excise warehouse.

To identify the dispatching warehouse:

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): Excise Warehouse

Enter:

Warehouse type	Warehouse identifier
Code: Y (Non-customs warehouse).	Enter the excise warehouse reference number or excise warehouse ID.

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) s 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 customs 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.
Excise Warehouse	EXW	Enter the EORI number or other reference of the excise warehouse authorisation holder.
Excise Warehouse — Hydrocarbon Oils	EXWH	Enter the EORI number or other reference of the excise warehouse 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.

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 customs warehouse ID.

Supervising Customs Office (DE 5/27):

Enter the code for the supervising office for the excise warehouse from the list in Appendix 17: DE 5/27 Supervising Office Code List.

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 is 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 0771:

Union Additional Procedure Codes:

F06, F15.

National Additional Procedure Codes:

000*, 1CD, 1CG, 1EX, 1XW, 68P, 95P.

*000 may only be used where the customs and excise warehouse premises are co-located and no other additional procedure codes apply.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties.

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.

Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.

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.

All items on the customs declaration must be being:

• Entered to the same excise warehouse.
• Removed from the same customs warehouse and
• Have the same 4-digit procedure code (0771) in DE 1/10.

Entry under this Customs Procedure is a declaration that:

• The goods are eligible for excise warehousing.
• The goods will be removed from the customs warehouse stated in DE 2/2 (Additional Information) as a PREMS statement without delay and in the same state and conditions as declared.
• The goods will be deposited without delay and in the same state and conditions as at removal from the customs warehouse in the excise warehouse stated in DE 2/7 (Identification of Warehouse).
• Any additional security which may be needed will be provided.
• All other conditions and requirements associated with entry to the excise warehouse procedure will be met.
• All other conditions and requirements associated with removal from the customs warehouse procedure will be met.

VAT:

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, upon removal from the Excise Warehouse.

Excise:

If the Excise and Customs Warehouse premises are in the same location an EMCS movement is not required and F06 and ECONR are not required in DE 1/11 and 2/2 respectively.

In all other cases: 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) and code F06 in DE 1/11 (Additional Procedure Code).

0778:

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 following removal from a free zone with simultaneous placement under a warehousing procedure other than a customs warehousing (placed in an excise warehouse), where neither excise nor (when applicable) VAT, has been paid (Article 243 EU Reg. No. 952/2013 (UCC)). The law which governs the storage of goods in an excise warehouse may be found in section 17 of Receive goods into and remove goods from an excise warehouse (Excise Notice 197).

Conditions for use:

This Procedure Code is used to claim simultaneous release for free circulation with the payment of any customs duties, but where excise duties (and where applicable VAT) are suspended by entering them into an approved excise warehouse for goods which are being released from a Free Zone (FZ).

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 customs 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 customs procedure. The Free Zone Operator must also be provided with confirmation of receipt of the goods into the Excise Warehouse.

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:

The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, with suspension of excise duty and where applicable, VAT.

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 Excise suspense regimes on Gov.UK:

Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179)
Aviation turbine fuel (Excise Notice 179a)
Biofuels and other fuel substitutes (Excise Notice 179e) before 1 April 2022
Registration and approval of excise goods held in duty suspension (Excise Notice 196)
Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
Excise Notice 476: Tobacco Products Duty

Information can be found on Free Zones in the Special Procedure Notice:

Pay less or no duty on goods you store, repair, process or temporarily use

Declaration category:

H1, H5 or I1 C.

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods entered to an excise warehouse, the declaration type (DE 1/1) should reflect the customs status of the goods:

• If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Codes F06, F15 and 95P must be declared in DE 1/1 (Additional Procedure Code).
• If the goods do not have Customs Union status, then the declaration type (DE 1/1) should be completed with 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 Types 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 Statements 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.
Premises Name and Address of the free zone.	PREMS	Enter the full name, address and country of the free zone where the goods are currently located and 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 Document 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).

Excise Warehouse identifier (enter the type code as applicable):

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C676	For example, GB.	EXW (excise warehouse)	Enter the authorisation reference for the excise warehouse.
C676	For example, GB.	EXWH (excise warehouse hydrocarbon oils)	Enter the authorisation reference for the excise warehouse.

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	Details to be declared	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): Excise Warehouse

Enter:

Warehouse type	Warehouse identifier
Code: Y (Non-customs warehouse).	Enter the excise warehouse reference number or excise warehouse ID.

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 customs 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.
Excise Warehouse	EXW	Enter the EORI number or other reference of the excise warehouse authorisation holder.
Excise Warehouse — Hydrocarbon Oils	EXWH	Enter the EORI number or other reference of the excise warehouse authorisation 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.

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 No.

Supervising Customs Office (DE 5/27):

Enter the code for the supervising office for the excise warehouse from the list in Appendix 17: DE 5/27 Supervising Office Code List.

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 is 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 0778:

Union Additional Procedure Codes:

F06, F15.

National Additional Procedure Codes:

1CD, 1CG, 1EX, 95P.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties.

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.

Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.

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.

All items on the customs declaration must be being:

• Entered to the same excise warehouse.
• Removed from the same free zone and
• Have the same 4-digit procedure code (0778) in DE 1/10.

Entry under this Customs Procedure is a declaration that:

• The goods are eligible for excise warehousing.
• The goods will be removed from the free zone stated in DE 2/2 (Additional Information) as a PREMS statement without delay and in the same state and conditions as declared.
• The goods will be deposited without delay and in the same state and conditions as at removal from the free zone in the excise warehouse stated in DE 2/7 (Identification of Warehouse).
• Any additional security which may be needed will be provided and
• All other conditions and requirements associated with entry to the excise warehouse procedure will be met.
• All other conditions and requirements associated with removal from the free zone procedure will be met.

VAT:

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, upon removal from the Excise Warehouse.

Excise:

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) and code F06 in DE 1/11 (Additional Procedure Code).