Guidance

Requested Procedure 61: Re-importation with simultaneous release to Free Circulation

Updated 5 April 2024

This Appendix contains the specific completion rules instructions for the 61-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:

6110
6111
6121
6122
6123
6131

Notes:

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 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.

Declarations for goods removed from a customs warehouse

A single customs declaration may not include warehouse and non-warehouse removals.

6110:

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 re-imported goods in an unaltered state simultaneously claiming Returned Goods Relief (RGR, Article 203 EU Reg. No. 952/2013 Union Customs Code (UCC)) upon payment of any customs duties and other charges, where the goods were previously declared for permanent export to a third country or

Release of goods from a customs warehouse for free circulation, after re-import in an unaltered state, now claiming RGR upon payment of any customs duties and other charges, where the goods were previously declared for permanent export to a third country (RGR, Article 203 EU Reg. No. 952/2013 (UCC), Customs warehouse (Article 240 EU Reg. No. 952/2013 (UCC))

Conditions for use:

This Procedure Code is used to claim duty (and where applicable VAT) relief under RGR with simultaneous release for free circulation of goods re-imported in an unaltered state, where the goods were previously declared for permanent export whether or not being removed from a customs warehouse.(Articles 203 EU Reg. No. 952/2013 (UCC) Customs Warehouse (Article 240 EU Reg. No. 952/2013 (UCC)).

Any customs duties or other charges previously refunded at export must be repaid prior to the release of the goods.

Any customs duties not relieved under RGR 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.

Evidence must be available to demonstrate the Union status of the goods at their original export. The MRN of the export declaration or customs clearance request must be declared as a previous document in DE 2/1 using previous document code MRN.

Where alternative evidence is provided in lieu of an export declaration/ C21e MRN, the evidence used must:

• Have a reference number declared against code ZZZ in DE 2/1
• clearly identify the goods,
• confirm the physical export of those goods and
• their duty status at export.

The following may be accepted as a form of alternative evidence where it meets the above conditions:

• a document that proves the goods were previously in the EU
• a copy of the export invoice
• a copy of the export airway bill or bill of lading
• a commercial certificate of shipment prepared at the time of export
• a certificate of posting relating to the export of the goods
• a copy of the import invoice if it clearly shows that the goods are being returned
• a suitable statement from the manufacturer or exporter if other than yourself
• a preferential origin form EUR1 in certain cases, contact our helpline on Telephone: 0300 200 3700 for further details
• in the case of collectable items, catalogue information or qualified opinion from collectors’ or auction houses
• stock record book

Goods must return in an un-altered state, to the Union within 3 years of export (unless a waiver has been granted). A period of 6 years is allowed for Crown Servants.

No changes may be made to the goods, other than to maintain them in the same working condition as they were exported.

No changes may be made to the goods that will increase the value or upgrade the specification.

In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the Economic Operator Registration and Identification (EORI) number or named person shown in DE 3/1 or DE 3/2 at export and DE 3/15 or DE 3/16 at import must be the same).

VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions in Pay less import duty and VAT when re-importing goods to the UK are met.

Please see Pay less import duty and VAT when re-importing goods to the UK for additional conditions for eligibility for RGR.

Where goods are being released from a customs warehouse, 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.

Where goods are being released from a customs warehouse with a simultaneous claim to RGR, DE 2/3, DE 2/7 and DE 3/39 should be completed with the relevant customs warehouse details.

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

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

Restrictions on usage:

Evidence of eligibility for customs duty relief under RGR must be held.

Goods must not have been exported for the purpose of repair or process.

Any revenue re-claimed at export must be re-paid at import (for example, VAT zero-rated for export must be paid at re-import).

Where goods are being released from a customs warehouse, the use of this procedure is subject to an authorisation being held for CW.

When a Customs Warehouse identification number is declared in DE 2/7 all items on the declaration must be removed from that warehouse. No non-warehoused goods may be declared on the same declaration.

Where the additional declaration type used in DE 1/2 is: C, F, J, K, Y or Z, authorisation to use the Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) must also be held.

Where the INF document codes in DE 2/3 are declared, EIDR may not be used.

EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code.

EIDR may not be used to release the goods to RGR where it was previously used to enter the goods to the Customs Warehouse

Notices:

Information on RGR can be found on GOV.UK:

Import, export and customs for businesses: detailed information.

Pay less import duty and VAT when re-importing goods to the UK.

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, I1 C&F or C21i EIDR NOP.

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods claiming RGR that are being re-imported from:

• A Special Fiscal Territory or Territory with which the EU has formed a Customs Union, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/11.
• A country outside the Customs Union, then the declaration type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

The following codes may be used for this Customs Procedure: A, C, D, F, J, K, Y or Z.

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* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	SDE (to represent the simplified declaration) or CLE (for the EIDR).	For SDE: Enter the MRN for the simplified declaration. For CLE: Enter the date of the EIDR	Enter the goods item number from the simplified declaration or the EIDR
Y (supplementary declarations only — elements SDE* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the DUCR).	For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (supplementary declarations only — elements SDE* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For SDE and CLE: 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 goods released from a customs warehouse)	Enter the customs warehouse stock reference number associated with the removal	Enter the goods item number from the previous document.
Z (to represent the previous document).	ZZZ (for alternative RGR evidence)	Enter the reference number of the alternative evidence used to prove the export the goods**.	Enter the goods item number from the previous document.
Z (to represent the previous document).	MRN (Declaration/notification).	Enter the reference number of the export declaration or C21e	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 SDP and CLE represents the EIDR procedure.

Where goods are removed from a customs warehouse, the DUCR quoted on the type Y or Z declaration must be the DUCR associated with the removal of the goods from the customs warehouse.

**Where alternative evidence is used in lieu of the MRN, it must meet the criteria laid out in the procedure codes ‘Conditions for Use’.

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 procedure holder’s consignment reference).

Appendix 4 includes the codes for all Additional Information (AI) statements that may be used on CDS. Where both Union and National Additional Information (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
Relief claimed under RGR. Waiver of time limit claimed.	GEN03	Enter ‘Waiver of time limit claimed’.
Relief claimed under RGR. RGR time limit extension to 6 years claimed by Crown Servants Note: Crown Servants include diplomatic staff, armed forces, embassy and consular personnel. See Customs Information Paper 2017, no. 28 for details	GEN3C	Enter ‘RGR 6-year time limit claimed: Crown Servant’
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder, followed by ‘Returned goods’ which will identify that the goods are eligible for RGR and that no further customs documentation is required for release
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 RGR
Code used to declare: That the pallets or containers being re-imported by (foreign consignors name) were previously in free circulation in the EU: • Are owned by the importer being returned within 3 years of the original export •Being returned to the importers who or on whose behalf they were previously exported for import free of duty • Being returned to the importers who originally declared the goods to export for import free of VAT •That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded. •That the pallets or containers are eligible for RGR.	PAL05	Enter ‘RGR Pallets or Containers’ followed by: •The name of the Exporter from the declaration or clearance request that was used to originally export the goods •The date of the original export declaration or clearance request
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by ‘-‘.

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 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).

Enter the following for the INF3 form (Form C&E1158):

An INF3 is only required where RGR triangulation applies (see Pay less import duty and VAT when re-importing goods to the UK for details).

Document code	Document identifier	Document status
C605	Enter the INF3 reference number	Enter status code AC where the INF3 requires certification, otherwise use status code AE.

Additional RGR national document codes which may be required:

Enter the following for the C1314 (RGR claim form):

Document code	Document identifier	Document status
1314	Enter the MRN of the export declaration, C21e or reference number of the alternative evidence the RGR claim relates to	The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE or JP as appropriate.

Enter the following for the C&E1246 (RGR duplicate lists):

Document code	Document identifier	Document status
1246	Enter the MRN of the export declaration, C21e or reference number of the alternative evidence the RGR claim relates to	The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE or JP as appropriate.

Customs Warehouse authorisation details (where applicable):

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C517	e.g. GB	CWP (Private Customs Warehouse)	The customs warehouse authorisation number.
C518	e.g. GB	CW1 (public customs warehouse type 1)	The customs warehouse authorisation number.
C519	e.g. 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	e.g., 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	e.g., 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 to pay or secure customs duty, both codes C505 and C506 must be declared. These codes are not required when deferment when it is only being used for non-customs duty tax types in DE 4/8 Method of Payment Codes.

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 for deferment when it is only being used to pay/ secure other taxes.

Identification of warehouse (DE 2/7):

Enter:

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

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, EIR to be declared when EIDR 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*	Enter the EORI number of the authorised holder
Deferred Payment	DPO*	Enter the EORI number of the DAN holder

*CGU and DPO are only required for deferment when it is 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 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 C1314.

The amount of customs duties payable must be calculated on an RGR claim form C1314, as described in Pay less import duty and VAT when re-importing goods to the UK.

Document code 1314 should be entered in DE 2/3 (Document Codes) declaring the MRN of the export declaration, C21e or reference number of the alternative evidence the RGR claim relates to.

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 SDP with regular use or EIDR 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 products on re-importation.

Location of Goods (DE 5/23):

For non-warehouse removals:

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

For goods being released from a CW only.

Enter the location details appropriate to the customs warehouse as indicated in the table below:

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

Supervising Customs Office (DE 5/27):

Enter the supervising customs office code ‘GBBEL004’ for the HMRC National Imports Relief Unit (NIRU).

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 6110:

Union Additional Procedure Codes:

F01, F02, F03, F05, F15, F47.

National Additional Procedure Codes:

000, 0GD, 1CD, 1CG, 1RC, 1RV, 1VW, 1XW.

Notes:

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

• Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
• Procedure Codes on a Customs declaration must all be in the same declaration category e.g. H1.
• Agents must have prior written approval from the importer to enter goods to RGR on their behalf and ensure a copy of the declaration is returned to the holder.
• Pay less import duty and VAT when re-importing goods to the UK defines what is meant by ‘Goods in free circulation’.
• All supporting materials (for example rope, wood and plastic) used for the storage and protection of the goods are also eligible for relief.
• Evidence of export and free circulation status as described in Pay less import duty and VAT when re-importing goods to the UK except where the export declaration reference is quoted in DE 2/1 (Previous Documents).

Entry under this Procedure Code is a declaration that:

• If claiming duty relief (use Additional Procedure Code F01 in DE 1/11 when claiming duty relief only):
  • The goods are eligible to claim RGR.
  • Any additional security which may be needed will be provided.
  • All other conditions and requirements associated with claiming RGR have been met.
  • The goods were in free circulation when previously exported from the customs territory of the EU or Territory with which the EU has formed a customs union.
  • The goods are being entered for free circulation within 3 years of them being exported from that territory unless a valid waiver is claimed. A period of 6 years is allowed for Crown Servants.
  • If the waiver of the 3-year time limit for reimportation is claimed due to special circumstances, insert ‘Waiver of time limit claimed’ in DE 2/2 as a GEN03 AI Statement. This waiver must be shown to be reasonable to HMRC when requested.
  • The goods haven’t undergone any process or repair outside that territory other than routine maintenance to keep them in good condition, or handling which only altered the goods appearance, for example attaching operating instructions in foreign languages.
• If claiming VAT relief (use Additional Procedure Code F05 in DE 1/11 to claim duty and VAT relief), it is a further declaration that:
  • the goods were exported from the EU by the importer or on their behalf.
  • any VAT due on the goods was paid and not refunded on export from the EU.
• Please note that relief of excise duty is not available under RGR.
• For RGR on free circulation goods reimported from the VAT special territories or countries having a customs union with the EU, use Additional Procedure Code F15 in DE 1/11.
• Common Agricultural Policy (CAP) goods must be declared using the appropriate Additional Procedure Codes in DE 1/11: F02 or F03.

Where goods are removed from a customs warehouse, entry under this procedure Code is a declaration that:

• The goods are eligible for removal from warehousing.
• The goods will be removed from the warehouse stated in DE 2/7 (identification of warehouse) without delay and in the same state and conditions as declared.
• Any additional security which may be needed will be provided.
• Any duties and VAT due must be accounted for unless otherwise suspended.
• All other conditions and requirements associated with removal from the customs warehouse procedure will be met.

6111:

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 re-imported Inward Processing (IP) equivalence goods returning in an unaltered state simultaneously claiming Returned Goods Relief (RGR, Articles 203, 223(2)(c) and 256 EU Reg. No. 952/2013 (UCC)) upon payment of any customs duties and other charges, where the Inward Processing (IP) equivalent goods were previously declared for permanent export to a third country or.

Release of goods from a customs warehouse for free circulation of IP equivalence goods, after re-import in an unaltered state, now claiming RGR upon payment of any customs duties and other charges, where the goods were previously declared for permanent export to a third country (RGR, Articles 203, 223(2)(c) and 256 EU Reg. No. 952/2013 (UCC), Customs warehouse (Article 240 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim duty (and where applicable VAT) relief under RGR with simultaneous release for free circulation of IP equivalence goods re-imported in an unaltered state, where the IP equivalence goods were previously declared for permanent export whether or not being removed from a customs warehouse (Articles 203, 223(2)(c) and 256 EU Reg. No. 952/2013 (UCC) Customs Warehouse (Article 240 EU Reg. No. 952/2013 (UCC)).

A full, Inward Processing (IP) authorisation, valid at the time the equivalent goods were exported under 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.

Any customs duties or other charges previously refunded at export must be repaid prior to the release of the goods.

Any customs duties not relieved under RGR 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. The revenue calculations will be based on the exported IP equivalent goods.

Evidence must be available to demonstrate the Union status of the goods at their original export. Use of this procedure code is dependent on the prior export of equivalent goods having taken place.

The MRN of the prior export declaration must be included as a previous document reference in DE 2/1.

The equivalent goods must return in an un-altered state, to the Union within 3 years of export (unless a waiver has been granted).

No changes may be made to the goods, other than to maintain them in the same working condition as they were exported.

No changes may be made to the goods that will increase the value or upgrade the specification.

In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the Economic Operator Registration and Identification (EORI) number or named person shown in DE 3/1 or DE 3/2 at export and DE 3/15 or DE 3/16 at import must be the same).

VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions in Pay less import duty and VAT when re-importing goods to the UK are met.

Please see Pay less import duty and VAT when re-importing goods to the UK for additional conditions for eligibility for RGR.

Where goods are being released from a customs warehouse with a simultaneous claim to RGR, DE 2/3, 2/7 and 3/39 should be completed with the relevant customs warehouse details.

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

Where goods are being released from a customs warehouse, 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.

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

Restrictions on usage:

Where goods are being released from a customs warehouse, the use of this procedure is subject to an authorisation being held for CW.

When a Customs Warehouse identification number is declared in DE 2/7 all items on the declaration must be removed from that warehouse. No non-warehoused goods may be declared on the same declaration.

Evidence of eligibility for customs duty relief under RGR must be held.

Goods must not have been exported for the purpose of repair or process.

Any revenue re-claimed at export must be re-paid at import (for example, VAT zero-rated for export must be paid at re-import).

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

Where the additional declaration type used in DE 1/2 is: C, F, J, K, Y or Z authorisation to use the Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) must also be held.

Where the INF document codes in DE 2/3 are declared, EIDR may not be used.

EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code.

EIDR may not be used to release the goods to this procedure code where it was previously used to enter the goods to the Customs Warehouse

Notices:

Information on RGR can be found on GOV.UK:

Import, export and customs for businesses: detailed information.

Pay less import duty and VAT when re-importing goods to the UK.

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.

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, I1 C&F or C21i EIDR NOP.

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

The following codes may be used for this Customs Procedure: A, C, D, F, J, K, Y or Z.

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* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	SDE (to represent the simplified declaration) or CLE (for the EIDR).	For SDE: Enter the MRN for the simplified declaration. For CLE: Enter the date of the EIDR	Enter the goods item number from the simplified declaration or the EIDR
Y (supplementary declarations only — elements SDE* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the DUCR).	For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (supplementary declarations only — elements SDE* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For SDE and CLE: 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 goods released from a customs warehouse)	Enter the customs warehouse stock reference number associated with the removal	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 export the IP equivalent goods.	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 SDP and CLE represents the EIDR procedure.

Where goods are removed from a customs warehouse, the DUCR quoted on the type Y or Z declaration must be the DUCR associated with the removal of the goods from the customs warehouse.

Additional Information (DE 2/2):

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

Appendix 4 includes the codes for all Additional Information (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
Relief claimed under RGR. Waiver of time limit claimed.	GEN03	Enter ‘Waiver of time limit claimed’.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder, followed by ‘Returned goods’ which will identify that the goods are eligible for RGR and that no further customs documentation is required for release
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 RGR
Code used to declare: That the pallets or containers being re-imported by (foreign consignors name) were previously in free circulation in the EU: • Are owned by the importer being returned within 3 years of the original export •Being returned to the importers who or on whose behalf they were previously exported for import free of duty • Being returned to the importers who originally declared the goods to export for import free of VAT •That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded. •That the pallets or containers are eligible for RGR.	PAL05	Enter ‘RGR Pallets or Containers’ followed by: •The name of the Exporter from the declaration or clearance request that was used to originally export the goods •The date of the original export declaration or clearance request
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by ‘-‘.

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 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).

Enter the following for the INF3 form (Form C&E1158):

An INF3 is only required where RGR triangulation applies (see Pay less import duty and VAT when re-importing goods to the UK for details).

Document code	Document identifier	Document status
C605	Enter the INF3 reference number	Enter status code AC where the INF3 requires certification, otherwise use status code AE.

Additional RGR national document codes which may be required:

Enter the following for the C1314 (RGR claim form):

Document code	Document identifier	Document status
1314	Enter the MRN of the export declaration, C21e or reference number of the alternative evidence the RGR claim relates to	The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE or JP as appropriate.

Enter the following for the C&E1246 (RGR duplicate lists):

Document code	Document identifier	Document status
1246	Enter the MRN of the export declaration, C21e or reference number of the alternative evidence the RGR claim relates to	The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE or JP as appropriate.

To be declared on all declarations (IP authorisation, valid at the time of export)

Enter the IP authorisation number valid at the time the goods the equivalent goods were exported:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C601	e.g. GB	IPO	Inward Processing authorisation number.

Enter the following for the INF1 form (Form C&E1143):

An INF1 is only required where IP triangulation applies and where the goods are claiming RGR at re-import (see Pay less import duty and VAT when re-importing goods to the UK for details). Revenue may be payable on these goods.

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.

Enter the following for the INF5 form (Form C&E 1290):

Please refer to the Special Procedure Manual, Section SPE 13360 for guidance on the INF5 usage and completion.

Document code	Document identifier	Document status
C606	Enter the INF5 reference number.	Use status code AC if certification is required otherwise use status code AE

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

Customs Warehouse authorisation details (where applicable):

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C517	e.g. GB	CWP (Private Customs Warehouse)	The customs warehouse authorisation number.
C518	e.g. GB	CW1 (public customs warehouse type 1)	The customs warehouse authorisation number.
C519	e.g. 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	e.g., 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	e.g., 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 to pay or secure customs duty, both codes C505 and C506 must be declared. These codes are not required when deferment when it is only being used for non-customs duty tax types in DE 4/8 Method of Payment Codes.

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 for deferment when it is only being used to pay/ secure other taxes.

Identification of warehouse (DE 2/7):

Enter:

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

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, EIR to be declared when EIDR 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*	Enter the EORI number of the authorised holder
Deferred Payment	DPO*	Enter the EORI number of the DAN holder
Authorisation for the use of IP procedure	IPO	Enter the EORI number of the IP authorisation holder
Authorisation for a private customs warehouse	CWP	The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 1	CW1	The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 2***	CW2**	The EORI number of the authorisation holder.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty.

They are not required when deferment is only being used for other taxes.

**Code 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.

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 IP equivalent 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 C1314.

The amount of customs duties payable must be calculated on an RGR claim form (C1314, as described in Pay less import duty and VAT when re-importing goods to the UK.

Document code 1314 should be entered in DE 2/3 (Document Codes) declaring the MRN of the export declaration, C21e or reference number of the alternative evidence the RGR claim relates to.

Document code 9WKS should be entered in DE 2/3 (Document Codes) where GEN86 is being used.

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 SDP with regular use or EIDR 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 IP equivalent goods on re-importation.

Location of Goods (DE 5/23):

For non-warehouse removals:

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

For goods being released from a CW only.

Enter the location details appropriate to the customs warehouse as indicated in the table below:

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

Supervising Customs Office (DE 5/27):

Enter the supervising customs office code ‘GBBEL004’ for the HMRC National Imports Relief Unit (NIRU).

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 6111:

Union Additional Procedure Codes:

F01, F05, F44.

National Additional Procedure Codes:

000, 1CD, 1CG, 1XW.

Notes:

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

• Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
• Procedure Codes on a Customs declaration must all be in the same declaration category e.g. H1.
• Code F44 may not be used on the re-import declaration unless F44 was also quoted on the original declaration (in DE 1/11 (Additional Procedure Code) placing the goods under IP and the previous export declaration.
• The INF1 must be used to provide the information on the original entry of the goods to IP in the other Member State.
• Agents must have prior written approval from the importer to enter goods to RGR on their behalf and ensure a copy of the declaration is returned to the holder.
• Pay less import duty and VAT when re-importing goods to the UK defines what is meant by ‘Goods in free circulation’.
• All supporting materials (for example rope, wood and plastic) used for the storage and protection of the goods are also eligible for relief.
• Evidence of export and free circulation status as described in Pay less import duty and VAT when re-importing goods to the UK except where the export declaration reference is quoted in DE 2/1 (Previous Documents).

Entry under this Procedure Code is a declaration that:

• The equivalent goods were previously exported. Evidence to support this claim must be provided to Customs on request.
• If claiming duty relief (use Additional Procedure Code F01 in DE 1/11 when claiming duty relief only):
  • The goods are eligible to claim RGR.
  • Any additional security which may be needed will be provided.
  • All other conditions and requirements associated with claiming RGR have been met.
  • The goods were in free circulation when previously exported from the customs territory of the EU.
  • The goods are being entered for free circulation within 3 years of them being exported from that territory unless a valid waiver is claimed.
  • If the waiver of the 3-year time limit for reimportation is claimed due to special circumstances, insert ‘Waiver of time limit claimed’ in DE 2/2 as a GEN03 AI Statement. This waiver must be shown to be reasonable to HMRC when requested.
  • The goods haven’t undergone any process or repair outside that territory other than routine maintenance to keep them in good condition, or handling which only altered the goods appearance, for example attaching operating instructions in foreign languages.
• If claiming VAT relief (use Additional Procedure Code F05 in DE 1/11 to claim duty and VAT relief), it is a further declaration that:
  • the goods were exported from the EU by the importer or on their behalf.
  • any VAT due on the goods was paid and not refunded on export from the EU.
• Please note that relief of excise duty is not available under RGR.

Where goods are removed from a customs warehouse, entry under this procedure Code is a declaration that:

• The goods are eligible for removal from warehousing.
• The goods will be removed from the warehouse stated in DE 2/7 (identification of warehouse) without delay and in the same state and conditions as declared.
• Any additional security which may be needed will be provided.
• Any duties and VAT due must be accounted for unless otherwise suspended.
• All other conditions and requirements associated with removal from the customs warehouse procedure will be met.

6121:

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.

Re-importation of goods temporarily exported, simultaneously claiming customs duty and (where applicable) VAT relief granted under the outward processing (OP) procedure (Articles 259 — 262, EU Reg. No. 952/2013 (UCC)) or

Release from a customs warehouse of re-imported goods temporarily exported, simultaneously claiming customs duty and (where applicable) VAT relief granted under the OP procedure (Articles 259 — 262, EU Reg. No. 952/2013 (UCC), Customs warehouse (Article 240 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim duty (and where applicable VAT) relief, where the goods are being re-imported following temporary export under OP whether or not being removed from a customs warehouse (Articles 259 — 262 EU Reg. No. 952/2013 (UCC) Customs warehouse (Article 240 EU Reg. No. 952/2013 (UCC)).

Any customs duties not relieved under OP 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 OP conditions for use detailed in Pay less or no duty on goods you store, repair, process or temporarily use.

Where goods are being released from a customs warehouse with a simultaneous claim to OP, DE 2/3, 2/7 and 3/39 should be completed with the relevant customs warehouse details.

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

Where goods are being released from a customs warehouse, 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.

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

Restrictions on usage:

Where goods are being released to OP from a customs warehouse, the use of this procedure is subject to an authorisation being held for CW.

When a Customs Warehouse identification number is declared in DE 2/7 all items on the declaration must be removed from that warehouse. No non-warehoused goods may be declared on the same declaration. Evidence of eligibility for customs duty relief under the 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 Authorisation by Customs Declaration was claimed at export. 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 prohibition or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

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

Notices:

Information on OP can be found 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.

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 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
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 the customs warehouse stock reference number associated with the removal	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 SDP.

Where goods are removed from a customs warehouse, the DUCR quoted on the type Y declaration must be the DUCR associated with the removal of the goods from the customs warehouse.

Additional Information (DE 2/2):

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

Appendix 4 includes the codes for all Additional Information (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 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.
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 OP
Postponed VAT Accounting Note:  this code is only to be declared where Postponed VAT Accounting is being used and AI Code OVR01 has also been declared, as required by the customs procedure.	PVA01	Enter ‘PVA amount £xx.xx’ where £xx.xx is the amount of VAT payable on the VAT return (for example £25.16)
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by ‘-‘.

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 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).

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	e.g. GB	OPO	OP authorisation number.

Customs Warehouse authorisation details (where applicable):

Document code	Document identifier:country code	Document identifier: authorisation type code	Document identifier: authorisation number
C517	e.g. GB	CWP (Private Customs Warehouse)	The customs warehouse authorisation number.
C518	e.g. GB	CW1 (public customs warehouse type 1)	The customs warehouse authorisation number.
C519	e.g. 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	e.g., 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	e.g., 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 to pay or secure customs duty, 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 codes.

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 for deferment when it is only being used to pay/ secure other taxes.

Identification of warehouse (DE 2/7):

Enter:

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

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, SDE to be declared when SDP is being used). The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the 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*	Enter the EORI number of the authorised holder
Deferred Payment	DPO*	Enter the EORI number of the DAN holder
OP	OPO**	The EORI number of the authorisation holder of OP at export.
Authorisation for a private customs warehouse	CWP	The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 1	CW1	The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 2	CW2***	The EORI number of the authorisation holder.

*CGU and DPO are 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 when a full authorisation is held.

***Code CW2 cannot be used for 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.

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 for the Union Customs Code.

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 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.

Location of Goods (DE 5/23):

For non-warehouse removals:

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

For goods being released from a CW only.

Enter the location details appropriate to the customs warehouse as indicated in the table below:

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

Supervising Customs Office (DE 5/27):

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

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

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

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 MOP 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 6121:

Union Additional Procedure Codes:

None.

National Additional Procedure Codes:

000, 1CD, 1CG, 1MO, 1XW, 46P.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties not relieved under OP.

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

• Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
• Procedure Codes on a Customs declaration must all be in the same declaration category e.g. H1.
• 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.
• Entry under this Procedure Code is a declaration that:
  • The goods are eligible to claim OP relief.
  • Any additional security which may be needed will be provided.
  • All other conditions and requirements associated with claiming OP relief will be met.

Where goods are removed from a customs warehouse, entry under this procedure Code is a declaration that:

• The goods are eligible for removal from warehousing.
• The goods will be removed from the warehouse stated in DE 2/7 (identification of warehouse) without delay and in the same state and conditions as declared.
• Any additional security which may be needed will be provided.
• Any duties and VAT due must be accounted for unless otherwise suspended.
• All other conditions and requirements associated with removal from the customs warehouse procedure will be met.

Additional documents needed:

• A copy of the export entry and/or a copy of the departure message, clearly showing the MRN is needed.
• Where delivery is needed before production of the certificate of posting or details of the previous export entry have not been entered in DE 2/1 (Previous Documents), security for potential charges on the full value must be provided by deposit or guarantee.
• Form INF 2 is available to support claim to OP.
• A C&E1154 has been completed to evidence the calculations used.
• Documentary evidence of the identity and value of the temporary exported goods.
• Where the OP authorisation was granted at the time of export under the Authorisation by Customs Declaration a copy of the authorisation letter issued by NIRU must be provided to Customs (on request) unless the MRN details of the export declaration have been declared in DE 2/1 (Previous Documents).

VAT:

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Postponed VAT Accounting may be used to account for the VAT when the goods are re-imported following a temporary export for Outward Processing.

To declare PVA in conjunction with a manual calculation of duties and taxes, the AI Code PVA01 must be declared along with the value of the VAT being accounted for on the VAT return, in DE 2/2, in addition to AI Code OVR01.

Full instructions on how to declare PVA can be found in the Import Declaration Completion Instructions for Data Element 3/40.

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:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

6122:

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.

Re-importation of goods temporarily exported, simultaneously claiming customs duty and (where applicable) VAT relief granted under the outward processing (OP) procedure (Articles 259 — 262, EU Reg. No. 952/2013 (UCC)) for goods not covered by Procedure Code 6121 or

Release from a customs warehouse of re-imported goods temporarily exported, simultaneously claiming customs duty and (where applicable) VAT relief granted under the OP procedure for goods not covered by Procedure Code 6121 (Articles 259 — 262, EU Reg. No. 952/2013 (UCC), Customs warehouse (Article 240 EU Reg. No. 952/2013 (UCC)).

This procedure covers goods reimported after process, adaptation, reworking or making up outside the community, (other than under the procedures referred to under code 6121). This code covers the following situations:

• The simultaneous application to textile products of the OP procedure and the economic OP procedure (Regulation (EC) No. 3036/94).
• Temporary export of goods from the Union for repair, processing, adaptation, making up or re-working where no customs duties will be due at re-importation.

Conditions for use:

This Procedure Code is used to claim duty (and where applicable VAT) relief, where the goods are being re-imported following temporary export under OP (Articles 259 — 262 EU Reg. No. 952/2013 (UCC)) for goods not covered by Procedure Code 6121 whether or not removed from a customs warehouse.

Any customs duties not relieved under OP 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, unless Additional Procedure Code (DE 1/11) B53 or B54 was used on the previous export declaration, and B06 is declared on this re-import declaration to signify ‘VAT only’ relief is being applied.

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.

Where goods are being released from a customs warehouse with a simultaneous claim to OP, DE 2/3, DE 2/7 and DE 3/39 should be completed with the relevant customs warehouse details.

Where goods are being released from a customs warehouse, a Customs Warehousing (CW) authorisation is need 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 warehousekeeper for their records as evidence that the goods have been entered to a customs procedure.

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 Codes used on the declaration (DE 1/11).

Restrictions on usage:

Evidence of eligibility for customs duty relief under the 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, unless the declaration is for ‘VAT only’ relief (see Conditions above).

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 Authorisation by Customs Declaration was claimed at export. 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 claimed 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 with Entry in Declarant’s Records (EIDR).

Notices:

Information on OP can be found 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.

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 or I1 C&F.

Declaration Type (DE 1/1):

Enter code: IM or CO

For goods claiming OP that are being re-imported from:

• A Special Fiscal Territory or Territory with which the EU has formed a Customs Union, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/11.
• A country outside the Customs Union, 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 MRN for the simplified declaration.	Enter the goods item number from the simplified declaration
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 the customs warehouse stock reference number associated with the removal	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 SDP.

Where goods are removed from a customs warehouse, the DUCR quoted on the type Y declaration must be the DUCR associated with the removal of the goods from the customs warehouse.

Additional Information (DE 2/2):

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

Appendix 4 includes the codes for all Additional Information (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 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.
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 OP
Postponed VAT Accounting Note:  this code is only to be declared where Postponed VAT Accounting is being used and AI Code OVR01 has also been declared, as required by the customs procedure.	PVA01	Enter ‘PVA amount £xx.xx’ where £xx.xx is the amount of VAT payable on the VAT return (for example £25.16)
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by ‘-‘.

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 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).

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	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

Required by holders of a full OP 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	e.g. GB	OPO	OP authorisation number.

Customs Warehouse authorisation details (where applicable):

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C517	e.g. GB	CWP (Private Customs Warehouse)	The customs warehouse authorisation number.
C518	e.g. GB	CW1 (public customs warehouse type 1)	The customs warehouse authorisation number.
C519	e.g. 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	e.g., 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	e.g., 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 to pay or secure customs duty, both codes C505 and C506 must be declared. These codes are not required when deferment when it is only being used for non-customs duty tax types in DE 4/8 Method of Payment Codes.

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 for deferment when it is only being used to pay/ secure other taxes.

Identification of warehouse (DE 2/7):

Enter:

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

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, SDE to be declared when SDP is being used). The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the 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*	Enter the EORI number of the authorised holder
Deferred Payment	DPO*	Enter the EORI number of the DAN holder
OP	OPO**	The EORI number of the authorisation holder of OP at export.
Authorisation for a private customs warehouse	CWP	The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 1	CW1	The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 2	CW2***	The EORI number of the authorisation holder.

*CGU and DPO are 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 when a full authorisation is held.

***Code 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.

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 for the Union Customs Code.

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 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.

Location of Goods (DE 5/23):

For non-warehouse removals:

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

For goods being released from a CW only.

Enter the location details appropriate to the customs warehouse as indicated in the table below:

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

Supervising Customs Office (DE 5/27):

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

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

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

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 MOP 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 6122:

Union Additional Procedure Codes:

B02, B03, B06, F15.

National Additional Procedure Codes:

000, 1CD, 1CG, 1MO,1VW, 1XW, 46P, 48P.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties not relieved under OP.

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.

Where ‘VAT only’ relief is being applied for on the declaration, with use of Additional Procedure Code (DE 1/11) B06, a prior authorisation for OP is not required. However, to benefit from this relief Additional Procedure Code B53 or B54 must have also been entered on the previous export declaration. In addition, the export declaration must have been made under the appropriate export Procedure Code (DE 1/10) in the ‘22xx’ series.

• Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
• Procedure Codes on a Customs declaration must all be in the same declaration category e.g. H1.
• 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.
• Entry under this Procedure Code is a declaration that:
  • The goods are eligible to claim OP relief.
  • Any additional security which may be needed will be provided.
  • All other conditions and requirements associated with claiming OP relief will be met.

Where goods are removed from a customs warehouse, entry under this Procedure Code is a declaration that:

• The goods are eligible for removal from warehousing.
• The goods will be removed from the warehouse stated in DE 2/7 (identification of warehouse) without delay and in the same state and conditions as declared.
• Any additional security which may be needed will be provided.
• Any duties and VAT due must be accounted for unless otherwise suspended.
• All other conditions and requirements associated with removal from the customs warehouse procedure will be met.

Additional documents needed:

• A copy of the export entry and/or a copy of the departure message, clearly showing the MRN is needed.
• Where delivery is needed before production of the certificate of posting or details of the previous export entry have not been entered in DE 2/1 (Previous Documents), security for potential charges on the full value must be provided by deposit or guarantee.
• Form INF 2 is available to support claim to OP.
• 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 OPT requirements are met, a DBT import licence is not needed for the processed goods.
• If the OPT requirements are not met, the processed goods may only be imported under the authority of a DBT licence.
• If the exported goods are imported into the UK without having been processed they may need a DBT import licence unless they are EU origin goods.
• Documentary proof of origin (DPO) will be needed for certain goods falling within Chapters 51 to 63 of the UK Trade Tariff. The appropriate document code for the DPO is required in DE 2/3 (Document Codes)
• Where an OP authorisation was granted at the time of export under the Authorisation by Customs Declaration a copy of the authorisation letter issued by NIRU must be provided to Customs (on request) unless the MRN details of the export declaration have been declared in DE 2/1 (Previous Documents).
• Where an extended guarantee has been purchased with the goods or the replacement is chargeable, this will be liable to charges on re-importation.

VAT:

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Postponed VAT Accounting may be used to account for the VAT when the goods are re-imported following a temporary export for Outward Processing.

To declare PVA in conjunction with a manual calculation of duties and taxes, the AI Code PVA01 must be declared along with the value of the VAT being accounted for on the VAT return, in DE 2/2, in addition to AI Code OVR01.

Full instructions on how to declare PVA can be found in the Import Declaration Completion Instructions for Data Element 3/40.

Security required:

Security is only needed for tariff quota relief where:

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

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

Excise:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

6123:

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 re-imported goods in an unaltered state simultaneously claiming Returned Goods Relief (RGR, Article 203 EU Reg. No. 952/2013 (UCC)) upon payment of any customs duties and other charges, where the goods were temporarily exported to a third country or

Release of goods from a customs warehouse for free circulation, after re-import in an unaltered state, now claiming RGR upon payment of any customs duties and other charges, where the goods were previously declared for temporary export to a third country (RGR, Article 203 EU Reg. No. 952/2013 (UCC), Customs warehouse (Article 240 EU Reg. No. 952/2013 (UCC))

Conditions for use:

This Procedure Code is used to claim duty (and where applicable VAT) relief under RGR with simultaneous release for free circulation of goods re-imported in an unaltered state, where the goods were temporarily exported to a third country whether or not being removed from a customs warehouse (Article 203 EU Reg. No. 952/2013 (UCC)).

Any customs duties or other charges previously refunded at export must be repaid prior to the release of the goods.

Any customs duties not relieved under RGR 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.

Evidence must be available to demonstrate the Union status of the goods at their original export.

Evidence must be available to demonstrate the Union status of the goods at their original export.

The MRN of the export declaration or customs clearance request must be declared as a previous document in DE 2/1 using previous document code MRN.

Where alternative evidence is provided in lieu of an export declaration/ C21e MRN, the evidence used must:

• Have a reference number declared against code ZZZ in DE 2/1
• clearly identify the goods,
• confirm the physical export of those goods and
• their duty status at export.

The following may be accepted as a form of alternative evidence where it meets the above conditions:

• a document that proves the goods were previously in the EU
• a copy of the export invoice
• a copy of the export airway bill or bill of lading
• a commercial certificate of shipment prepared at the time of export
• a certificate of posting relating to the export of the goods
• a copy of the import invoice if it clearly shows that the goods are being returned
• a suitable statement from the manufacturer or exporter if other than yourself
• a preferential origin form EUR1 in certain cases, contact our helpline on Telephone: 0300 200 3700 for further details
• in the case of collectable items, catalogue information or qualified opinion from collectors’ or auction houses
• stock record book.

Goods must return in an un-altered state, to the Union within 3 years of export (unless a waiver has been granted). A period of 6 years is allowed for Crown Servants.

No changes may be made to the goods, other than to maintain them in the same working condition as they were exported.

No changes may be made to the goods that will increase the value or upgrade the specification.

In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the Economic Operator Registration and Identification (EORI) number or named person shown in DE 3/1 or DE 3/2 at export and DE 3/15 or DE 3/16 at import must be the same).

VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions in Pay less import duty and VAT when re-importing goods to the UK are met.

Release to RGR from a Customs Warehouse:

Where goods are being released from a customs warehouse with a simultaneous claim to RGR, DE 2/3, DE 2/7 and DE 3/39 should be completed with the relevant customs warehouse details.

Where goods are being released to RGR, a Customs Warehousing (CW) authorisation is need 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 warehousekeeper for their records as evidence that the goods have been entered to a customs procedure.

Please see Pay less import duty and VAT when re-importing goods to the UK for additional conditions for eligibility for RGR.

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

Restrictions on usage:

Where goods are being released to RGR from a customs warehouse, the use of this procedure is subject to an authorisation being held for CW.

When a Customs Warehouse identification number is declared in DE 2/7 all items on the declaration must be removed from that warehouse. No non-warehoused goods may be declared on the same declaration.

Evidence of eligibility for customs duty relief under RGR must be held.

Goods must not have been exported for the purpose of repair or process.

Any revenue re-claimed at export must be re-paid at import (for example, VAT zero-rated for export must be paid at re-import).

Where the additional declaration type used in DE 1/2 is: C, F, J, K, Y or Z authorisation to use the Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) must also be held.

Where the INF document codes in DE 2/3 are declared, EIDR may not be used.

EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code.

EIDR may not be used to release the goods to RGR where it was previously used to enter the goods to the Customs Warehouse

Notices:

Information on RGR can be found on GOV.UK:

Import, export and customs for businesses: detailed information.

Pay less import duty and VAT when re-importing goods to the UK.

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, I1 C&F or C21i EIDR NOP.

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods claiming RGR that are being re-imported from:

• A Special Fiscal Territory or Territory with which the EU has formed a Customs Union, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/11.
• A country outside the Customs Union, then the declaration type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

The following codes may be used for this Customs Procedure: A, C, D, F, J, K, Y or Z.

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* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	SDE (to represent the simplified declaration) or CLE (for the EIDR).	For SDE: Enter the MRN for the simplified declaration. For CLE: Enter the date of the EIDR	Enter the goods item number from the simplified declaration or the EIDR
Y (supplementary declarations only — elements SDE* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the DUCR).	For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (supplementary declarations only — elements SDE* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For SDE and CLE: 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 goods released from a customs warehouse)	Enter the customs warehouse stock reference number associated with the removal	Enter the goods item number from the previous document.
Z (to represent the previous document).	ZZZ (for alternative RGR evidence)	Enter the reference number of the alternative evidence used to prove the export the goods**.	Enter the goods item number from the previous document.
Z (to represent the previous document).	MRN (Declaration/notification).	Enter the reference number of the export declaration or C21e	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 SDP and CLE represents the EIDR procedure.

Where goods are removed from a customs warehouse, the DUCR quoted on the type Y or Z declaration must be the DUCR associated with the removal of the goods from the customs warehouse.

**Where alternative evidence is used in lieu of the MRN, it must meet the criteria laid out in the procedure codes ‘Conditions for Use’.

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 procedure holder’s consignment reference).

Appendix 4 includes the codes for all Additional Information (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
Relief claimed under RGR. Waiver of time limit claimed.	GEN03	Enter ‘Waiver of time limit claimed’.
Relief claimed under RGR. RGR time limit extension to 6 years claimed by Crown Servants Note: Crown Servants include diplomatic staff, armed forces, embassy and consular personnel. See Customs Information Paper 2017, no. 28 for details	GEN3C	Enter ‘RGR 6-year time limit claimed: Crown Servant’
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder, followed by ‘Returned goods’ which will identify that the goods are eligible for RGR and that no further customs documentation is required for release
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 RGR
Code used to declare: That the pallets or containers being re-imported by (foreign consignors name) were previously in free circulation in the EU: • Are owned by the importer being returned within 3 years of the original export •Being returned to the importers who or on whose behalf they were previously exported for import free of duty • Being returned to the importers who originally declared the goods to export for import free of VAT •That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded. •That the pallets or containers are eligible for RGR.	PAL05	Enter ‘RGR Pallets or Containers’ followed by: •The name of the Exporter from the declaration or clearance request that was used to originally export the goods •The date of the original export declaration or clearance request
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by ‘-‘.

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 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).

Enter the following for the INF3 form (Form C&E1158):

An INF3 is only required where RGR triangulation applies (see Pay less import duty and VAT when re-importing goods to the UK for details).

Document code	Document identifier	Document status
C605	Enter the INF3 reference number	Enter status code AC where the INF3 requires certification, otherwise use status code AE.

Additional RGR national document codes which may be required:

Enter the following for the C1314 (RGR claim form):

Document code	Document identifier	Document status
1314	Enter the MRN of the export declaration, C21e or reference number of the alternative evidence the RGR claim relates to	The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE or JP as appropriate.

Enter the following for the C&E1246 (RGR duplicate lists):

Document code	Document identifier	Document status
1246	Enter the MRN of the export declaration, C21e or reference number of the alternative evidence the RGR claim relates to	The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE or JP as appropriate.

Customs Warehouse authorisation details (where applicable):

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C517	e.g. GB	CWP (Private Customs Warehouse)	The customs warehouse authorisation number.
C518	e.g. GB	CW1 (public customs warehouse type 1)	The customs warehouse authorisation number.
C519	e.g. 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	e.g., 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	e.g., 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 to pay or secure customs duty, both codes C505 and C506 must be declared. These codes are not required when deferment when it is only being used for non-customs duty tax types in DE 4/8 Method of Payment Codes.

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 for deferment when it is only being used to pay/ secure other taxes.

Identification of warehouse (DE 2/7):

Enter:

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

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, EIR to be declared when EIDR 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*	Enter the EORI number of the authorised holder
Deferred Payment	DPO*	Enter the EORI number of the DAN holder
Authorisation for a private customs warehouse	CWP	The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 1	CW1	The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 2	CW2**	The EORI number of the authorisation holder.

*CGU and DPO are 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 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.

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 C1314.

The amount of customs duties payable must be calculated on an RGR claim form (C1314, as described in Pay less import duty and VAT when re-importing goods to the UK.

Document code 1314 should be entered in DE 2/3 (Document Codes) declaring the MRN of the export declaration, C21e or reference number of the alternative evidence the RGR claim relates to.

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 SDP with regular use or EIDR 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 products on re-importation.

Location of Goods (DE 5/23):

For non-warehouse removals:

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

For goods being released from a CW only.

Enter the location details appropriate to the customs warehouse as indicated in the table below:

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

Supervising Customs Office (DE 5/27):

Enter the supervising customs office code ‘GBBEL004’ for the HMRC National Imports Relief Unit (NIRU).

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 MOP 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 6123:

Union Additional Procedure Codes:

F01, F02, F03, F05, F15, F47.

National Additional Procedure Codes:

000, 0GD, 1CD, 1CG, 1RC, 1RV, 1VW, 1XW.

Notes:

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

• Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
• Procedure Codes on a Customs declaration must all be in the same declaration category e.g. H1.
• Agents must have prior written approval from the importer to enter goods to RGR on their behalf and ensure a copy of the declaration is returned to the holder.
• Pay less import duty and VAT when re-importing goods to the UK defines what is meant by ‘Goods in free circulation’.
• All supporting materials (for example rope, wood and plastic) used for the storage and protection of the goods are also eligible for relief.
• Evidence of export and free circulation status as described in Pay less import duty and VAT when re-importing goods to the UK except where the export declaration reference is quoted in DE 2/1 (Previous Documents).

Entry under this Procedure Code is a declaration that:

• If claiming duty relief (use Additional Procedure Code F01 in DE 1/11 when claiming duty relief only):
  • The goods are eligible to claim RGR.
  • Any additional security which may be needed will be provided.
  • All other conditions and requirements associated with claiming RGR have been met.
  • The goods were in free circulation when previously exported from the customs territory of the EU of Territory with which the EU has formed a customs union.
  • The goods are being entered for free circulation within 3 years of them being exported from that territory unless a valid waiver is claimed. A period of 6 years is allowed for Crown Servants.
  • If the waiver of the 3-year time limit for reimportation is claimed due to special circumstances, insert ‘Waiver of time limit claimed’ in DE 2/2 as a GEN03 AI Statement. This waiver must be shown to be reasonable to HMRC when requested.
  • The goods haven’t undergone any process or repair outside that territory other than routine maintenance to keep them in good condition, or handling which only altered the goods appearance, for example attaching operating instructions in foreign languages.
• If claiming VAT relief (use Additional Procedure Code F05 in DE 1/11 to claim duty and VAT relief), it is a further declaration that:
  • the goods were exported from the EU by the importer or on their behalf.
  • any VAT due on the goods was paid and not refunded on export from the EU.
• Please note that relief of excise duty is not available under RGR.
• For RGR on free circulation goods reimported from the VAT special territories or countries having a customs union with the EU, use Additional Procedure Code F15 in DE 1/11.
• Common Agricultural Policy (CAP) goods must be declared using the appropriate Additional Procedure Codes in DE 1/11: F02 or F03.

Where goods are removed from a customs warehouse, entry under this Procedure Code is a declaration that:

• The goods are eligible for removal from warehousing.
• The goods will be removed from the warehouse stated in DE 2/7 (identification of warehouse) without delay and in the same state and conditions as declared.
• Any additional security which may be needed will be provided.
• Any duties and VAT due must be accounted for unless otherwise suspended.
• All other conditions and requirements associated with removal from the customs warehouse procedure will be met.

6131:

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 re-imported Inward Processing (IP) compensating products returning in an unaltered state simultaneously claiming Returned Goods Relief (RGR, Articles 203, 223(2)(c) and 256 EU Reg. No. 952/2013 (UCC)) upon payment of any customs duties and other charges, where the IP compensating products were previously declared for re-export to a third country.

Release of IP compensating products from a customs warehouse for free circulation, after re-import in an unaltered state, now claiming RGR upon payment of any customs duties and other charges, where the goods were previously declared for re-export to a third country (RGR, Articles 203, 223(2)(c) and 256 EU Reg. No. 952/2013 (UCC), Customs warehouse (Article 240 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim duty (and where applicable VAT) relief under RGR with simultaneous release for free circulation of IP compensating products re-imported in an unaltered state, where the IP compensating products were previously declared for re-export whether or not being removed from a customs warehouse (Articles 203, 223(2)(c) and 256 EU Reg. No. 952/2013 (UCC)).

An Inward Processing (IP) authorisation, valid at the time the compensating products were exported, 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.

Any customs duties or other charges previously refunded at export must be repaid prior to the release of the goods.

Any customs duties not relieved under RGR 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. The revenue calculations will be based on the re-exported IP compensating products.

Evidence must be available to demonstrate the Union status of the goods at their original export. Use of this procedure code is dependent on the prior export of compensating products having taken place. The MRN of the prior export declaration must be included as a previous document reference in DE 2/1.

The compensating products must return in an un-altered state, to the Union within 3 years of export (unless a waiver has been granted).

No changes may be made to the goods, other than to maintain them in the same working condition as they were exported.

No changes may be made to the goods that will increase the value or upgrade the specification.

In order to be eligible for VAT relief at re-import, the legal declarant at re-export and re-import must be the same entity (the Economic Operator Registration and Identification (EORI) number or named person shown in DE 3/1 or DE 3/2 at re-export and DE 3/15 or DE 3/16 at import must be the same).

VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions in Pay less import duty and VAT when re-importing goods to the UK are met.

Please see Pay less import duty and VAT when re-importing goods to the UKfor additional conditions for eligibility for RGR.

Where goods are being released from a customs warehouse with a simultaneous claim to OP, DE 2/3, 2/7 and 3/397 should be completed with the relevant customs warehouse details.

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

Where goods are being released from a customs warehouse, 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.

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

Restrictions on usage:

Where goods are being released from a customs warehouse, the use of this procedure is subject to an authorisation being held for CW.

When a Customs Warehouse identification number is declared in DE 2/7 all items on the declaration must be removed from that warehouse. No non-warehoused goods may be declared on the same declaration.

Evidence of eligibility for customs duty relief under RGR must be held.

Goods must not have been exported for the purpose of repair or process.

Any revenue re-claimed at export must be re-paid at import (for example, VAT zero-rated for export must be paid at re-import).

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 for IP at the time the compensating products were exported.

Where the additional declaration type used in DE 1/2 is: C, F, J, K, Y or Z authorisation to use the Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) must also be held.

Where the INF document codes in DE 2/3 are declared, EIDR may not be used.

EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code.

EIDR may not be used to release the goods to this procedure code where it was previously used to enter the goods to the Customs Warehouse

Notices:

Information on RGR can be found on GOV.UK:

Import, export and customs for businesses: detailed information.

Pay less import duty and VAT when re-importing goods to the UK.

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.

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, I1 C&F or C21i EIDR NOP.

Declaration Type (DE 1/1):

Enter code: IM or CO.

For IP compensating products claiming RGR that are being re-imported from:

• A Special Fiscal Territory or Territory with which the EU has formed a Customs Union, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/11.
• A country outside the Customs Union, then the declaration type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

The following codes may be used for this Customs Procedure: A, C, D, F, J, K, Y or Z.

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* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	SDE (to represent the simplified declaration) or CLE (for the EIDR).	For SDE: Enter the MRN for the simplified declaration. For CLE: Enter the date of the EIDR	Enter the goods item number from the simplified declaration or the EIDR
Y (supplementary declarations only — elements SDE* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the DUCR).	For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (supplementary declarations only — elements SDE* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For SDE and CLE: 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 the customs warehouse stock reference number associated with the removal	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 export the IP equivalent goods.	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 SDP and CLE represents the EIDR procedure.

Where goods are removed from a customs warehouse, the DUCR quoted on the type Y or Z declaration must be the DUCR associated with the removal of the goods from the customs warehouse.

Additional Information (DE 2/2):

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

Appendix 4 includes the codes for all Additional Information (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
Relief claimed under RGR. Waiver of time limit claimed.	GEN03	Enter ‘Waiver of time limit claimed’.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder, followed by ‘Returned goods’ which will identify that the goods are eligible for RGR and that no further customs documentation is required for release
Use with A.86(3) UCC debt rules only: Declaration that the customs debt for the returned goods is calculated 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 F07. 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 RGR
Code used to declare: That the pallets or containers being re-imported by (foreign consignors name) were previously in free circulation in the EU: • Are owned by the importer being returned within 3 years of the original export •Being returned to the importers who or on whose behalf they were previously exported for import free of duty • Being returned to the importers who originally declared the goods to export for import free of VAT •That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded. •That the pallets or containers are eligible for RGR.	PAL05	Enter ‘RGR Pallets or Containers’ followed by: •The name of the Exporter from the declaration or clearance request that was used to originally export the goods •The date of the original export declaration or clearance request
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by ‘-‘.

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 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).

Enter the following for the INF3 form (Form C&E1158):

An INF3 is only required where RGR triangulation applies (see Pay less import duty and VAT when re-importing goods to the UK (for details).

Document code	Document identifier	Document status
C605	Enter the INF3 reference number	Enter status code AC where the INF3 requires certification, otherwise use status code AE.

Additional RGR national document codes which may be required:

Enter the following for the C1314 (RGR claim form):

Document code	Document identifier	Document status
1314	Enter the MRN of the export declaration the RGR claim relates to	The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE or JP as appropriate.

Enter the following for the C&E1246 (RGR duplicate lists):

Document code	Document identifier	Document status
1246	Enter the MRN of the export declaration the RGR claim relates to	The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE or JP as appropriate.

For use where a full authorisation was held for IP at the time of export:

Enter the full IP authorisation number valid at the time the compensating products were exported:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C601	e.g. GB	IPO	IP authorisation number.

Enter the following for the INF1 form (Form C&E 1143):

An INF1 is only required where IP triangulation applies and where the goods are claiming RGR at re-import (see Pay less import duty and VAT when re-importing goods to the UK for details). Revenue may be payable on these goods, see Additional Procedure Codes (DE 1/11) F04 and F07 for details

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.

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

Customs Warehouse authorisation details (where applicable):

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C517	e.g. GB	CWP (Private Customs Warehouse)	The customs warehouse authorisation number.
C518	e.g. GB	CW1 (public customs warehouse type 1)	The customs warehouse authorisation number.
C519	e.g. 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	e.g., 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	e.g., 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 to pay or secure customs duty, both codes C505 and C506 must be declared. They are not required for deferment when it is only being used to pay/ secure other taxes.

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 for deferment when it is only being used to pay/ secure other taxes.

Identification of warehouse (DE 2/7):

Enter:

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

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, EIR to be declared when EIDR 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*	Enter the EORI number of the authorised holder
Deferred Payment	DPO*	Enter the EORI number of the DAN holder
Authorisation for the use of IP procedure	IPO**	Enter the EORI number of the IP authorisation holder
Authorisation for a private customs warehouse	CWP	The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 1	CW1	The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 2	CW2***	The EORI number of the authorisation holder.

*CGU and DPO are 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 when a full authorisation was held for IP at the time of export.

***Code 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.

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 IP compensating products.

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 C1314.

The amount of customs duties payable must be calculated on an RGR claim form (C1314, as described in Pay less import duty and VAT when re-importing goods to the UK.

Document code 1314 should be entered in DE 2/3 (Document Codes) declaring the MRN of the export declaration.

Document code 9WKS should be entered in DE 2/3 (Document Codes) where GEN86 is being used.

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 SDP with regular use or EIDR is being used, only MOP codes E or R may be used.

Item Price/Amount (DE 4/14):

The declared values or prices on re-importation must be the values or prices of the compensating products at the point of re-export from IP.

Location of Goods (DE 5/23):

For non-warehouse removals:

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

For goods being released from a CW only.

Enter the location details appropriate to the customs warehouse as indicated in the table below:

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

Supervising Customs Office (DE 5/27):

Enter the supervising customs office code ‘GBBEL004’ for the HMRC National Imports Relief Unit (NIRU).

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 MOP 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 6131:

Union Additional Procedure Codes:

A04, F04, F07, F15.

National Additional Procedure Codes:

000, 0GD, 1CD, 1CG, 1RC, 1RV, 1VW, 1XW.

Notes:

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

• Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
• Procedure Codes on a Customs declaration must all be in the same declaration category e.g. H1.
• Code F07 may not be used on the re-import declaration unless F44 was quoted on the original declaration placing the goods under IP and their re-export declaration.
• The INF1 must be used to provide the information on the original entry of the goods to IP in the other Member State.
• Agents must have prior written approval from the importer to enter goods to RGR on their behalf and ensure a copy of the declaration is returned to the holder.
• Pay less import duty and VAT when re-importing goods to the UK defines what is meant by ‘Goods in free circulation’.
• All supporting materials (for example rope, wood and plastic) used for the storage and protection of the goods are also eligible for relief.
• Evidence of export and free circulation status as described in in Pay less import duty and VAT when re-importing goods to the UK except where the export declaration reference is quoted in DE 2/1 (Previous Documents).

Entry under this Procedure Code is a declaration that:

• The compensating products were previously re-exported. Evidence to support this claim must be provided to Customs on request.
• The goods are eligible to claim RGR.
• Any additional security which may be needed will be provided.
• All other conditions and requirements associated with claiming RGR have been met.
• The goods are being entered for free circulation within 3 years of them being re-exported from that territory unless a valid waiver is claimed.
• If the waiver of the 3-year time limit for reimportation is claimed due to special circumstances, insert ‘Waiver of time limit claimed’ in DE 2/2 as a GEN03 AI Statement. This waiver must be shown to be reasonable to HMRC when requested.
• The goods haven’t undergone any process or repair outside that territory other than routine maintenance to keep them in good condition, or handling which only altered the goods appearance, for example attaching operating instructions in foreign languages.
• If claiming VAT relief it is a further declaration that:
  • the goods were re-exported from the EU by the importer or on their behalf.
• Please note that relief of excise duty is not available under RGR.
• For RGR goods previously entered for VAT only IP, reimported from special territories or countries having a customs union with the EU, use Additional Procedure Code F15 in DE 1/11.
• Common Agricultural Policy (CAP) goods must be declared using Procedure Codes in DE 1/10: 6110 or 6123.

Where goods are removed from a customs warehouse, entry under this procedure Code is a declaration that:

• The goods are eligible for removal from warehousing.
• The goods will be removed from the warehouse stated in DE 2/7 (identification of warehouse) without delay and in the same state and conditions as declared.
• Any additional security which may be needed will be provided.
• Any duties and VAT due must be accounted for unless otherwise suspended.
• All other conditions and requirements associated with removal from the customs warehouse procedure will be met.