Requested Procedure 71: Entry to a Customs Warehouse (CW)

Question 1

Notes

Accepted Answer

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.

Question 2

General declaration completion notes

Accepted Answer

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.

Question 3

7100

Accepted Answer

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 to a Customs Warehouse where the goods have not been subject to any previous procedure (Article 240 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim a suspension from customs duties and other charges for goods entered to a Customs Warehouse (CW).

A Customs Warehousing 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.

A Customs Comprehensive Guarantee (CCG) is required to be authorised for Customs Warehousing (Articles 95 and 195 EU Reg. No. 952/2013 (UCC)).

Goods liable to customs duty and/or other charges, may be entered to an approved customs warehouse (CW) in order to suspend the payment of any customs duty or charges.

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

Restrictions on usage:

Use of this procedure is subject to an authorisation for a Customs Warehouse (CW) being held for the premises declared in DE 2/7 (Identification of Warehouse).

The goods must be entered to an approved CW premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, in order to suspend the import duties and other charges.

Goods can only be entered to CW where the CW is specifically authorised to receive them.

Where the Additional Declaration Type used in DE 1/2 is: C, F, J or K authorisation to use the Simplified Declaration Procedures (SDP) or Entry in Declarant’s Record’s (EIDR) must also be held.

Where a C21i EIDR NOP (network operations portal) is used to enter the goods an authorisation for Entry in Declarants Records (EIDR) must be held.

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

Entry in Declarant’s Record’s (EIDR) may not be used to both enter and remove the goods from the customs warehousing procedure. Declarant’s intending to use EIDR to remove the goods from the warehouse at a later date should use an alternative method to enter them using this Procedure Code.

Notices:

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

Apply to operate a customs warehouse

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

Declaration category:

H2, I1 C&F or C21i EIDR NOP.

Declaration Type (DE 1/1):

Enter code: IM or CO

For goods released to a customs warehouse that have Customs Union status (for example, they originate in a Special Fiscal Territory, or were sent from a Territory that forms part of a customs union with the EU), the declaration type (DE 1/1) should reflect the customs status of the goods:

If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/11 (Additional Procedure Code).
If the goods do not have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

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

The obligation to lodge a supplementary declaration shall be waived where the goods are placed under a customs warehousing procedure (Article 167 (2)(a) EU Reg. No. 952/2013 (UCC)). There is therefore no requirement to submit a supplementary declaration using Additional Declaration Types Y or Z for this Procedure Code.

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	Enter the goods item number from the Temporary Storage Declaration or stock reference
Z	355 (Entry Summary Declaration)	Enter the MRN for the Entry Summary Declaration	Enter the goods item number from the Entry Summary Declaration
Z (to represent the previous document)	ZZZ (for any other previous reference)	Enter another recognisable reference number (for example stock reference)	Enter the goods item number from the previous document
Z	DCR (to represent the DUCR)	Enter the DUCR assigned in the commercial records to the consignment (as appropriate)	—
Z	DCS (to represent any DUCR part no’s)	Enter any part numbers associated with the DUCR (as appropriate)	—

*Please note that code Y for the SDE and CLE elements are not included here as the supplementary declaration is waived on entry to a Customs Warehouse for the Simplified Declaration Procedure (SDP) and Entry in Declarant’s Record’s (EIDR).

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, PREMS statement to identify the warehouse).

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

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

Coverage	AI statement code	Details to be declared
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.
Claims to preference for goods being entered for customs warehousing where a preference claim will be made on their removal. DE 4/17, 5/16 and 5/15 (where appropriate) must also be completed in these instances.	WHSRP	Where a preferential rate of duty is to be claimed on removal from the customs warehouse, enter the type of preference claimed for example. GSP, ACP, EFTA etc.

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, C514 to be declared when Entry in Declarant’s Records (EIDR) 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).

Customs Warehouse authorisation details:

Enter the appropriate document code from the table below to indicate the type of customs warehouse authorisation held:

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

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

Identification of warehouse (DE 2/7):

Enter:

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

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, CWP to be declared for a Private Customs Warehouse). 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
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.

*CW2 cannot be used with GB.

Supervising customs office (DE 5/27):

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

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 7100:

Union Additional Procedure Codes:

F15.

National Additional Procedure Codes:

000, 1VW, 2CD, 2CG.

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 single Customs declaration must all be in the same declaration category, for example, H2.
Agents must have prior written approval from the authorisation holder to enter goods to customs warehousing on their behalf and ensure a copy of the declaration is returned to the holder.
Entry under this Customs Procedure is a declaration that:
- The goods are eligible for warehousing.
- The goods will be entered to the warehouse stated in DE 2/7 (Identification of Warehouse) without delay and in the same state and condition as at importation.
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with entry of the goods to the customs warehouse procedure will be met.
All items on the customs declaration must be entered to the same warehouse and have the requested procedure code of 71 (as the first and second digit) in DE 1/10 (Procedure Code).

Security required:

Guarantee information is not required to be declared on an H2 declaration.

Question 4

7110

Accepted Answer

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-import of goods, previously declared for permanent export to a third country, to a Customs Warehouse (Article 240 EU Reg. No. 952/2013 (UCC)) on their return, pending their release to free circulation. The goods may only be warehoused where their release to free circulation is prohibited until the necessary documentation is obtained.

Conditions for use:

This Procedure Code is used to suspend the application of customs formalities relating to the release of the goods for free circulation. This includes the suspension of the application of commercial policy measures, including any prohibitions or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)) whilst the goods are held in the Customs Warehouse. These formalities must be completed on their eventual removal from the warehouse.

A suitable warehousing authorisation is required to cover any special storage requirements relating to the nature of the goods.

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.

A Customs Comprehensive Guarantee (CCG) is required to be authorised for Customs Warehousing (Articles 95 and 195 EU Reg. No. 952/2013 (UCC)).

Goods liable to customs duty and/or other charges, may be entered to an approved customs warehouse (CW) in order to suspend the payment of any customs duty or charges.

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

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

Restrictions on usage:

Use of this procedure is subject to an authorisation for a Customs Warehouse (CW) being held for the premises declared in DE 2/7 (Identification of Warehouse).

The goods must be entered to an approved CW premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, in order to suspend the import duties and other charges.

Goods can only be entered to CW where the CW is specifically authorised to receive them.

Where the Additional Declaration Type used in DE 1/2 is: C, F, J or K authorisation to use the Simplified Declaration Procedures (SDP) or Entry in Declarant’s Record’s (EIDR) must also be held.

Where a C21i EIDR NOP is used to enter the goods an authorisation for Entry in Declarant’s Records (EIDR) must be held. EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code.

Entry in Declarant’s Records (EIDR) may not be used to both enter and remove the goods from the customs warehousing procedure. Declarant’s intending to use EIDR to remove the goods from the warehouse at a later date should use an alternative method to enter them using this Procedure Code.

Notices:

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

Apply to operate a customs warehouse

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

Declaration category:

H2, I1 C&F or C21i EIDR NOP.

Declaration Type (DE 1/1):

Enter code: IM or CO

For goods released to a customs warehouse that have Customs Union status (for example, they originate in a Special Fiscal Territory, or were sent from a Territory that forms part of a customs union with the EU), the declaration type (DE 1/1) should reflect the customs status of the goods:

If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/11 (Additional Procedure Code).
If you are unable to provide evidence of Customs Union status at the time of entry to the customs warehouse, 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, J or K.

The obligation to lodge a supplementary declaration shall be waived where the goods are placed under a customs warehousing procedure (Article 167 (2)(a) EU Reg. No. 952/2013 (UCC)). There is therefore no requirement to submit a supplementary declaration using Additional Declaration Types Y or Z for this Procedure Code.

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	Enter the goods item number from the Temporary Storage Declaration or stock reference
Z	355 (Entry Summary Declaration)	Enter the MRN for the Entry Summary Declaration	Enter the goods item number from the Entry Summary Declaration
Z (to represent the previous document)	ZZZ (for any other previous reference)	Enter another recognisable reference number (for example stock reference)	Enter the goods item number from the previous document
Z (to represent the previous document)	MRN (declaration/notification)	Enter the MRN for the previous export declaration	Enter the goods item number from the previous document
Z	DCR (to represent the DUCR)	Enter the DUCR assigned in the commercial records to the consignment (as appropriate)	—
Z	DCS (to represent any DUCR part no’s)	Enter any part numbers associated with the DUCR (as appropriate)	—

*Please note that code Y for the SDE and CLE elements are not included here as the supplementary declaration is waived on entry to a Customs Warehouse for the Simplified Declaration Procedure (SDP) and Entry in Declarant’s Records (EIDR).

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, PREMS statement to identify the warehouse).

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

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

Coverage	AI statement code	Details to be declared
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.
Claims to preference for goods being entered for customs warehousing where a preference claim will be made on their removal DE 4/17, 5/16 and 5/15 (where appropriate) must also be completed in these instances.	WHSRP	Where a preferential rate of duty is to be claimed on removal from the customs warehouse, enter the type of preference claimed for example. GSP, ACP, EFTA etc.

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, C514 to be declared when Entry in Declarant’s Records (EIDR) 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).

Customs Warehouse authorisation details:

Enter the appropriate document code from the table below to indicate the type of customs warehouse authorisation held:

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

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

Identification of warehouse (DE 2/7):

Enter:

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

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, CWP to be declared for a Private Customs Warehouse). 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
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.

*CW2 cannot be used with GB.

Supervising customs office (DE 5/27):

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

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 7110:

Union Additional Procedure Codes:

F15.

National Additional Procedure Codes:

000, 1VW, 2CD, 2CG.

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.

This procedure code should only be used to suspend the application of customs formalities relating to the release of goods to free circulation following their re-importation from a third country or Terrority with which the EU has formed a customs union,

For example: Canned milk from Lithuania returned from Russia, after previously being exported to Russia, and is put in the customs warehouse. This is undertaken while waiting for necessary documents proving that the goods have not benefited from measures laid down under the common agricultural policy, and Article 204 of the Union Customs Code (UCC) should not be applicable.

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 single Customs declaration must all be in the same declaration category, for example, H2.
Agents must have prior written approval from the authorisation holder to enter goods to customs warehousing on their behalf and ensure a copy of the declaration is returned to the holder.
Entry under this Customs Procedure is a declaration that:
- The goods are eligible for warehousing.
- The goods will be entered to the warehouse stated in DE 2/7 (Identification of Warehouse) without delay and in the same state and condition as at importation.
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with entry of the goods to the customs warehouse procedure will be met.
All items on the customs declaration must be entered to the same warehouse and have the requested procedure code of 71 (as the first and second digit) in DE 1/10 (Procedure Code).

Security required:

Guarantee information is not required to be declared on an H2 declaration.

Question 5

7121

Accepted Answer

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, under the Outward Processing (OP) procedure, to a Customs Warehouse (Articles 240, 259 and 262 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim suspension from any customs duties and other charges on goods re-imported under the outward processing (OP) procedure with simultaneous entry to a customs warehouse (CW) (Articles 240, 259 and 262 EU Reg. No. 952/2013 (UCC))

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.

A Customs Comprehensive Guarantee (CCG) is required to be authorised for Customs Warehousing (Articles 95 and 195 EU Reg. No. 952/2013 (UCC)).

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.

Goods liable to customs duty and/or other charges, may be entered to an approved customs warehouse (CW) in order to suspend the payment of any customs duty or charges.

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

Restrictions on usage:

Evidence of eligibility for customs duty relief under the Outward Processing (OP) procedure and the duty calculations to be applied to the goods must be provided to the depositor for use on the goods subsequent release to free circulation.

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

Use of this procedure is subject to an authorisation for a Customs Warehouse (CW) being held for the premises declared in DE 2/7 (Identification of Warehouse).

The goods must be entered to an approved CW premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, in order to suspend the import duties and other charges.

Goods can only be entered to CW where the CW is specifically authorised to receive them.

Where the Additional Declaration Type used in DE 1/2 is: C or F, 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 is being claimed. AI codes ABDOU and 00100 in DE 2/2 may only be used with codes A and D in DE 1/2.

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

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

Notices:

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

Apply to operate a customs warehouse

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

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

Declaration category:

H2 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 or F.

The obligation to lodge a supplementary declaration shall be waived where the goods are placed under a customs warehousing procedure (Article 167(2)(a) EU Reg. No. 952/2013 (UCC)). There is therefore no requirement to submit a supplementary declaration using the Additional Declaration Type Y for this Procedure Code.

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	Enter the goods item number from the Temporary Storage Declaration or stock reference
Z	355 (Entry Summary Declaration)	Enter the MRN for the Entry Summary Declaration	Enter the goods item number from the Entry Summary Declaration
Z (to represent the previous document)	ZZZ (for any other previous reference)	Enter another recognisable reference number (for example stock reference)	Enter the goods item number from the previous document
Z (to represent the previous document).	MRN (Declaration/notification).	Enter the MRN of the export declaration used to enter the goods to OP.	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR)	Enter the DUCR assigned in the commercial records to the consignment (as appropriate)	—
Z	DCS (to represent any DUCR part no’s)	Enter any part numbers associated with the DUCR (as appropriate)	—

*Please note that code Y for the SDE elements are not included here as the supplementary declaration is waived on entry to a Customs Warehouse for the Simplified Declaration Procedure (SDP).

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, PREMS statement to identify the warehouse).

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

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

Coverage	AI statement code	Details to be declared
Authorisation by Customs Declaration only: Special Procedure Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDOU must also be declared when removing goods from a Special Procedure which they entered using ABD	00100	Enter ‘Discharge of Simplified Authorisation’ for claims to 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.
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.
Claims to preference for goods being entered for customs warehousing where a preference claim will be made on their removal. DE 4/17, 5/16 and 5/15 (where appropriate) must also be completed in these instances.	WHSRP	Where a preferential rate of duty is to be claimed on removal from the customs warehouse, enter the type of preference claimed for example, GSP, ACP, EFTA etc.

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

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

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

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

Customs Warehouse authorisation details:

Enter the appropriate document code from the table below to indicate the type of customs warehouse authorisation held:

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

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

Required by holders of a full Outward Processing authorisation only:

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

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

Identification of warehouse (DE 2/7):

Enter:

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

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, CWP to be declared for a Private Customs Warehouse). 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
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.
Outward Processing	OPO**	The EORI number of the authorisation holder of OP at export.

*CW2 cannot be used with GB.

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

Supervising customs office (DE 5/27):

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

Details of Goods (DE 6/8 — 6/17):

Enter the details of the goods in terms of the re-imported products being entered to the CW.

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 7121:

Union Additional Procedure Codes:

None

National Additional Procedure Codes:

000, 2CD, 2CG, 46P.

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 are not met.
Procedure Codes on a single Customs declaration must all be in the same declaration category, for example, H2.
Agents must have prior written approval from the authorisation holder to enter goods to customs warehousing on their behalf and ensure a copy of the declaration is returned to the holder.
Entry under this Customs Procedure is a declaration that:
- The goods are eligible for warehousing.
- The goods are eligible to claim outward processing relief on their eventual removal from the customs warehouse.
- The goods will be entered to the warehouse stated in DE 2/7 (Identification of Warehouse) without delay and in the same state and condition as at importation.
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with entry of the goods to the customs warehouse procedure will be met.
- All other conditions and requirements associated with claiming outward processing relief will be met on their eventual removal from the customs warehouse.
All items on the customs declaration must be entered to the same warehouse and have the requested procedure code of 71 (as the first and second digit) in DE 1/10 (Procedure Code).

Additional documents needed:

A copy of the export entry and/or a copy of the departure message, clearly showing the MRN is needed.
Form INF2 is available to support claim to outward processing.
A C&E1154 has been provided to the depositor to use as evidence the duty calculations used on the eventual removal of the goods from the customs warehouse.
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).

Security required:

Guarantee information is not required to be declared on an H2 declaration.

Question 6

7122

Accepted Answer

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, under the Outward Processing (OP) procedure, to a Customs Warehouse (Articles 240, 259 and 262 EU Reg. No. 952/2013 (UCC)) for goods not covered by Procedure Code 7121.

This procedure covers goods reimported after process, adaptation, reworking or making up outside the Union, (other than under the procedures referred to under code 7121). This code covers the following situations:

The simultaneous application to textile products of the outward processing procedure and the economic outward processing 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 suspension from any customs duties and other charges on goods re-imported under the outward processing (OP) procedure with simultaneous entry to a customs warehouse (CW) for goods not covered by Procedure Code 7121 (Articles 240, 259 and 262 EU Reg. No. 952/2013 (UCC)).

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.

A Customs Comprehensive Guarantee (CCG) is required to be authorised for Customs Warehousing (Articles 95 and 195 EU Reg. No. 952/2013 (UCC)).

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.

The OP authorisation, where required, 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.

Goods liable to customs duty and/or other charges, may be entered to an approved customs warehouse (CW) in order to suspend the payment of any customs duty or charges.

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

Restrictions on usage:

Evidence of eligibility for customs duty relief under the Outward Processing (OP) procedure and the duty calculations to be applied to the goods must be provided to the depositor for use on the goods subsequent release to free circulation.

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).

Use of this procedure is subject to an authorisation for a Customs Warehouse (CW) being held for the premises declared in DE 2/7 (Identification of Warehouse).

The goods must be entered to an approved CW premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, in order to suspend the import duties and other charges.

Goods can only be entered to CW where the CW is specifically authorised to receive them.

Where the Additional Declaration Type used in DE 1/2 is: C or F, 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 is being claimed. AI codes ABDOU and 00100 in DE 2/2 may only be used with codes A and D in DE 1/2.

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

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

Notices:

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

Apply to operate a customs warehouse

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

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

Declaration category:

H2 or I1 C&F.

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods released to free circulation that have Customs Union status (for example, they originate in a Special Fiscal Territory, or were sent from a Territory that forms part of a customs union with the EU), the declaration type (DE 1/1) should reflect the customs status of the goods:

If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/11 (Additional Procedure Code).
If you are unable to provide evidence of Customs Union status at the time of entry to the customs warehouse, 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 or F.

The obligation to lodge a supplementary declaration shall be waived where the goods are placed under a customs warehousing procedure (Article 167 (2)(a) EU Reg. No. 952/2013 (UCC)). There is therefore no requirement to submit a supplementary declaration using the Additional Declaration Type Y for this Procedure Code.

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	Enter the goods item number from the Temporary Storage Declaration or stock reference
Z	355 (Entry Summary Declaration)	Enter the MRN for the Entry Summary Declaration	Enter the goods item number from the Entry Summary Declaration
Z (to represent the previous document)	ZZZ (for any other previous reference)	Enter another recognisable reference number (for example stock reference)	Enter the goods item number from the previous document
Z (to represent the previous document).	MRN (Declaration/notification).	Enter the MRN of the export declaration used to enter the goods to OP.	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR)	Enter the DUCR assigned in the commercial records to the consignment (as appropriate)	—
Z	DCS (to represent any DUCR part no’s)	Enter any part numbers associated with the DUCR (as appropriate)	—

*Please note that code Y for the SDE elements are not included here as the supplementary declaration is waived on entry to a Customs Warehouse for the Simplified Declaration Procedure (SDP).

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, PREMS statement to identify the warehouse).

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

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

Coverage	AI statement code	Details to be declared
Authorisation by Customs Declaration only: Special Procedure Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDOU must also be declared when removing goods from a Special Procedure which they entered using ABD	0010	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.
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.
Claims to preference for goods being entered for customs warehousing where a preference claim will be made on their removal. DE 4/17, 5/16 and 5/15 (where appropriate) must also be completed in these instances.	WHSRP	Where a preferential rate of duty is to be claimed on removal from the customs warehouse, enter the type of preference claimed for example, GSP, ACP, EFTA etc.

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

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

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

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

Customs Warehouse authorisation details:

Enter the appropriate document code from the table below to indicate the type of customs warehouse authorisation held:

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

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

Required by holders of a full Outward Processing authorisation only:

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

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

Identification of warehouse (DE 2/7):

Enter:

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

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, CWP to be declared for a Private Customs Warehouse). 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
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.
Outward Processing	OPO**	The EORI number of the authorisation holder of OP at export.

*CW2 cannot be used with GB.

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

Supervising customs office (DE 5/27):

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

Details of Goods (DE 6/8 — 6/17):

Enter the details of the goods in terms of the re-imported products being entered to the CW.

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 7122:

Union Additional Procedure Codes:

B02, B03, B06, F15.

National Additional Procedure Codes:

000, 1VW, 2CD, 2CG, 46P, 48P.

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.

Where ‘VAT only’ relief will be applied for on the subsequent declaration to release goods to home use and free circulation, 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 are not met.
Procedure Codes on a single Customs declaration must all be in the same declaration category, for example, H2.
Agents must have prior written approval from the authorisation holder to enter goods to customs warehousing on their behalf and ensure a copy of the declaration is returned to the holder.
Entry under this Customs Procedure is a declaration that:
- The goods are eligible for warehousing.
- The goods are eligible to claim outward processing relief on their eventual removal from the customs warehouse.
- The goods will be entered to the warehouse stated in DE 2/7 (Identification of Warehouse) without delay and in the same state and condition as at importation.
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with entry of the goods to the customs warehouse procedure will be met.
- All other conditions and requirements associated with claiming outward processing relief will be met on their eventual removal from the customs warehouse.
All items on the customs declaration must be entered to the same warehouse and have the requested procedure code of 71 (as the first and second digit) in DE 1/10 (Procedure Code).

Additional documents needed:

A copy of the export entry and/or a copy of the departure message, clearly showing the MRN is needed.
Form INF2 is available to support claim to outward processing.
A C&E1154 has been provided to the depositor to use as evidence the duty calculations used on the eventual removal of the goods from the customs warehouse.
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 on their eventual removal from the customs warehouse.
If the OPT requirements are not met, the processed goods may only be released from the warehouse 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 on their eventual removal from the customs warehouse 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 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).

Security required:

Guarantee information is not required to be declared on an H2 declaration.

Question 7

7123

Accepted Answer

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 to a Customs Warehouse (Article 240 EU Reg. No. 952/2013 (UCC)) simultaneously registering an intention to claim Returned Goods Relief (RGR, Article 203 EU Reg. No. 952/2013 (UCC)) for goods being re-imported in an unaltered state following their temporary export to a third country.

Conditions for use:

This Procedure Code is used to register a claim to relief under RGR (on the goods subsequent removal to free circulation) with simultaneous release to a Customs Warehouse (CW) for goods re-imported in an unaltered state following their temporary export to a third country (Article 203 EU Reg. No. 952/2013 (UCC)).

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.

A Customs Comprehensive Guarantee (CCG) is required to be authorised for Customs Warehousing (Articles 95 and 195 EU Reg. No. 952/2013 (UCC)).

Goods liable to customs duty and/or other charges, may be entered to an approved customs warehouse (CW) in order to suspend the payment of any customs duty or charges.

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.

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

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

Restrictions on usage:

Evidence of eligibility for customs duty relief under RGR must be available on their subsequent release from the customs warehouse to free circulation.

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

Use of this procedure is subject to an authorisation for a Customs Warehouse (CW) being held for the premises declared in DE 2/7 (Identification of Warehouse).

The goods must be entered to an approved CW premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, in order to suspend the import duties and other charges.

Goods can only be entered to CW where the CW is specifically authorised to receive them.

Where the Additional Declaration Type used in DE 1/2 is: C, F, J or K authorisation to use the Simplified Declaration Procedures (SDP) or Entry in Declarant’s Record’s (EIDR) must also be held.

Where the INF document codes in DE 2/3 are declared, Entry in Declarant’s Records (EIDR) may not be used.

Where a C21i EIDR NOP is used to enter the goods an authorisation for Entry in Declarant’s Records (EIDR) must be held.

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

Entry in Declarant’s Records (EIDR) may not be used to both enter and remove the goods from the customs warehousing procedure. Declarant’s intending to use EIDR to remove the goods from the warehouse at a later date should use an alternative method to enter them using this Procedure Code.

Notices:

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

Apply to operate a customs warehouse

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

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

Declaration category:

H2, I1 C&F or C21i EIDR NOP.

Declaration Type (DE 1/1):

Enter code: IM or CO

For goods released to a customs warehouse that have Customs Union status (for example, they originate in a Special Fiscal Territory, or were sent from a Territory that forms part of a customs union with the EU), the declaration type (DE 1/1) should reflect the customs status of the goods:

If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/11 (Additional Procedure Code).
If you are unable to provide evidence of Customs Union status at the time of entry to the customs warehouse, 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, J or K.

The obligation to lodge a supplementary declaration shall be waived where the goods are placed under a customs warehousing procedure (Article 167 (2)(a) EU Reg. No. 952/2013 (UCC)). There is therefore no requirement to submit a supplementary declaration using Additional Declaration Types Y or Z for this Procedure Code.

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	Enter the goods item number from the Temporary Storage Declaration or stock reference
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).	MRN (Declaration/notification) where known.	Enter the MRN of the export declaration used to export the goods, where known.	Enter the goods item number from the previous document.
Z (where the export MRN is not known)	ZZZ (for any other previous reference).	Enter date of export	—
Z	DCR (to represent the DUCR)	Enter the DUCR assigned in the commercial records to the consignment (as appropriate)	—
Z	DCS (to represent any DUCR part no’s)	Enter any part numbers associated with the DUCR (as appropriate)	—

*Please note that code Y for the SDE and CLE elements are not included here as the supplementary declaration is waived on entry to a Customs Warehouse for the Simplified Declaration Procedure (SDP) and Entry in Declarant’s Records (EIDR).

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, PREMS statement to identify the warehouse).

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

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

Coverage	AI statement code	Details to be declared
Relief claimed under Returned Goods Relief. Waiver of time limit claimed.	GEN03	Enter ‘Waiver of time limit claimed’.
Relief claimed under Returned Goods Relief. 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
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)’.
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.
Claims to preference for goods being entered for customs warehousing where a preference claim will be made on their removal. DE 4/17, 5/16 and 5/15 (where appropriate) must also be completed in these instances.	WHSRP	Where a preferential rate of duty is to be claimed on removal from the customs warehouse, enter the type of preference claimed, for example, GSP, ACP, EFTA etc.

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, C514 to be declared when Entry in Declarant’s Records (EIDR) 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).

Customs Warehouse authorisation details:

Enter the appropriate document code from the table below to indicate the type of customs warehouse authorisation held:

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

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

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.

Identification of warehouse (DE 2/7):

Enter:

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

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, CWP to be declared for a Private Customs Warehouse).

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
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.

*CW2 cannot be used with GB.

Supervising customs office (DE 5/27):

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

Details of Goods (DE 6/8 — 6/17):

Enter the details of the goods in terms of the re-imported products being entered to the CW.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 7123:

Union Additional Procedure Codes:

F01, F02, F03, F04, F05, F07, F15.

National Additional Procedure Codes:

000, 1RV, 1VW, 2CD, 2CG.

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.

Security required:

Guarantee information is not required to be declared on an H2 declaration.

Question 8

7151

Accepted Answer

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 to a Customs Warehouse (Article 240 EU Reg. No. 952/2013 (UCC)) where the goods have been previously entered to inward processing (Article 256 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim a suspension from customs duties and other charges for goods entered to a Customs Warehouse (CW) which were previously entered to inward processing (IP).

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.

A Customs Comprehensive Guarantee (CCG) is required to be authorised for Customs Warehousing (Articles 95 and 195 EU Reg. No. 952/2013 (UCC)).

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

Goods liable to customs duty and/or other charges, may be entered to an approved customs warehouse (CW) in order to suspend the payment of any customs duty or charges.

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

Restrictions on usage:

Evidence of eligibility for customs duty relief under the Inward Processing (IP) procedure and the duty calculations to be applied to the goods must be provided to the depositor for use on the goods subsequent release to free circulation.

Use of this procedure is subject to an authorisation for a Customs Warehouse (CW) being held for the premises declared in DE 2/7 (Identification of Warehouse).

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

The goods must be entered to an approved CW premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, in order to suspend the import duties and other charges.

Goods can only be entered to CW where the CW is specifically authorised to receive them.

This Procedure Code may not be used with Simplified Declaration Procedure (SDP).

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

Entry in Declarant’s Records (EIDR) may not be used to both enter and remove the goods from the customs warehousing procedure. Declarant’s intending to use EIDR to remove the goods from the warehouse at a later date should use a standard declaration (Additional Declaration Type A) to enter the goods to the customs warehouse.

Entry in Declarant’s Records (EIDR) may only be used to enter the goods to this procedure where the conditions below for the supplementary declaration waiver are met:

A full inward processing authorisation was held at the time the goods were entered to IP.
The obligation to lodge a supplementary declaration shall be waived where the goods are placed under a customs warehousing procedure (Article 167 (2)(a) EU Reg. No. 952/2013 (UCC)).
The obligation to lodge a supplementary declaration under EIDR shall also be waived for goods for which a special procedure (other than transit) has been discharged by placing them under a subsequent special procedure other than transit, provided that all of the following conditions are fulfilled (Article 183 (a) — (c) EU Reg. No 2015/2446):
(a) the holder of the authorisation of the first and subsequent special procedure is the same person;
(b) the customs declaration for the first special procedure was lodged in the standard form, or the declarant has lodged a supplementary declaration in accordance with the first sub-paragraph of Article 167(1) of the Code in respect of the first special procedure;
(c) the first special procedure is discharged by the placement of goods under a subsequent special procedure other than End-Use or Inward Processing, following the lodging of a customs declaration in the form of an Entry In the Declarant’s Records (EIDR).

Notices:

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

Apply to operate a customs warehouse

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

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

Apply to delay or pay less duty on goods you import to process or repair

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

Declaration category:

H2.

Declaration Type (DE 1/1):

Enter code: IM or CO

For goods released to a customs warehouse that have Customs Union status (for example, they originate in a Special Fiscal Territory, or were sent from a Territory that forms part of a customs union with the EU), the declaration type (DE 1/1) should reflect the customs status of the goods:

If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/11 (Additional Procedure Code).
If the goods do not have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

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

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

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

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

*Please note that code Y for the CLE elements are not included here as the supplementary declaration is waived on entry to a Customs Warehouse for Entry in Declarant’s Records (EIDR).

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, PREMS statement to identify the warehouse).

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

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

Coverage	AI statement code	Details to be declared
Authorisation by Customs Declaration only: Special Procedure Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDOU must also be declared when removing goods from a Special Procedure which they entered using ABD	00100	Enter ‘Discharge of Simplified Authorisation’ to discharge Inward Processing (IP). Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes which may be required for the specific operation.
Authorisation by Customs Declaration (ABD) only: Request to remove goods from a Special Procedure which was entered using ABD at the time of entry to the procedure. Note: AI code 00100 must also be declared when removing goods from a Special Procedure which they entered using ABD	ABDOU	Enter ‘Discharge of Simplified Authorisation’ to discharge from IP
Full authorisation holders only: Discharge of Inward Processing (Article 241(1) EU Reg. No. 2015/2446 (DA)).	10200	Enter ‘IP’ followed by the relevant authorisation number or INF number.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Use with A.86(3) UCC debt rules only: Declaration that the IP authorisation holder is using the Article 86(3) EU Reg. No. 952/2013 (UCC) customs debt rules. This AI code must be used with DE 1/11 Additional Procedure Code F44. See DE 1/11 Additional Procedure Code notes for details.	GEN86	Enter ‘Article 86(3)’.
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.
Claims to preference for goods being entered for customs warehousing where a preference claim will be made on their removal. DE 4/17, 5/16 and 5/15 (where appropriate) must also be completed in these instances.	WHSRP	Where a preferential rate of duty is to be claimed on removal from the customs warehouse, enter the type of preference claimed for example, GSP, ACP, EFTA etc.

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

Please refer to Appendix 5: DE 2/3 Document 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, C517 to be declared for a private Customs Warehouse). 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).

Customs Warehouse authorisation details:

Enter the appropriate document code from the table below to indicate the type of customs warehouse authorisation held:

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

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

Required by holders of a full Inward Processing authorisation only:

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

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

Identification of warehouse (DE 2/7):

Enter:

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

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, CWP to be declared for a Private Customs Warehouse).

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
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.
Inward Processing	IPO**	The EORI number of the authorisation holder of IP at the time of entry to the procedure.

*CW2 cannot be used with GB.

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

Location of Goods (DE 5/23):

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

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

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

Supervising customs office (DE 5/27):

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

Details of Goods (DE 6/8 — 6/17):

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

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 7151:

Union Additional Procedure Codes:

A04, F15, F44.

National Additional Procedure Codes:

000, 1VW.

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 single Customs declaration must all be in the same declaration category, for example, H2.
Code F44 may not be used on any subsequent diversion to Free Circulation unless F44 was also quoted on the original declaration (in DE 1/11 (Additional Procedure Code)) placing the goods under IP.
Where the authorisation was granted at the time of entry to IP under the Authorisation by Customs Declaration a copy of the authorisation letter issued by NIRU must be provided to Customs (on request) unless the MRN details of the declaration have been declared in DE 2/1 (Previous Documents).
If the goods were first entered to IP in another member state, you must use Procedure Code 7154 instead.
Agents must have prior written approval from the authorisation holder to enter goods to customs warehousing on their behalf and ensure a copy of the declaration is returned to the holder.
Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.
Entry under this Customs Procedure is a declaration that:
- The goods are eligible for warehousing.
- The goods will be entered to the warehouse stated in DE 2/7 (Identification of Warehouse) without delay and in the same state and condition as at importation.
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with entry of the goods to the customs warehouse procedure will be met.
All items on the customs declaration must be entered to the same warehouse and have the requested procedure code of 71 (as the first and second digit) in DE 1/10 (Procedure Code).

Security required:

Guarantee information is not required to be declared on an H2 declaration.

Question 9

7153

Accepted Answer

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 to a Customs Warehouse (Article 240 EU Reg. No. 952/2013 (UCC)), where the goods have been previously entered to temporary admission (Article 250 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim a suspension from customs duties and other charges for goods entered to a Customs Warehouse (CW), which were previously entered to temporary admission (TA).

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.

A Customs Comprehensive Guarantee (CCG) is required to be authorised for Customs Warehousing (Articles 95 and 195 EU Reg. No. 952/2013 (UCC)).

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

The MRN for the declaration which previously entered the goods to TA must be declared in DE 2/1 as a previous Document.

Where the goods are being transferred between different authorisation holders, the AI statement code ‘TAPAR’ must be declared in DE 2/2 where the goods were subject to TA with partial relief providing details of the amount of revenue paid whilst the goods were held under TA.

Goods liable to customs duty and/or other charges, may be entered to an approved Customs Warehouse (CW) in order to suspend the payment of any customs duty or charges.

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

Restrictions on usage:

Evidence of eligibility for customs duty relief under the Temporary Admission (TA) procedure must be provided to the depositor for use on the goods subsequent release to free circulation.

Use of this procedure is subject to an authorisation for a Customs Warehouse (CW) being held for the premises declared in DE 2/7 (Identification of Warehouse).

The goods must be entered to an approved CW premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, in order to suspend the import duties and other charges.

Goods can only be entered to CW where the CW is specifically authorised to receive them.

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

This Procedure Code may not be used with Simplified Declaration Procedure (SDP).

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

Entry in Declarant’s Records (EIDR) may not be used to both enter and remove the goods from the customs warehousing procedure. Declarant’s intending to use EIDR to remove the goods from the warehouse at a later date should use a standard declaration (Additional Declaration Type A) to enter the goods to the customs warehouse.

Entry in Declarant’s Records (EIDR) may only be used to enter the goods to this procedure where the conditions below for the supplementary declaration waiver are met:

A full Temporary Admission authorisation was held at the time the goods were entered to TA.
The obligation to lodge a supplementary declaration shall be waived where the goods are placed under a customs warehousing procedure (Article 167 (2)(a) EU Reg. No. 952/2013 (UCC)).
The obligation to lodge a supplementary declaration under EIDR shall also be waived for goods for which a special procedure (other than transit) has been discharged by placing them under a subsequent special procedure other than transit, provided that all of the following conditions are fulfilled (Article 183 (a) — (c) EU Reg. No 2015/2446):
(a) the holder of the authorisation of the first and subsequent special procedure is the same person;
(b) the customs declaration for the first special procedure was lodged in the standard form, or the declarant has lodged a supplementary declaration in accordance with the first sub-paragraph of Article 167(1) of the Code in respect of the first special procedure;
(c) the first special procedure is discharged by the placement of goods under a subsequent special procedure other than End-Use or Inward Processing, following the lodging of a customs declaration in the form of an Entry In the Declarant’s Records (EIDR).

Notices:

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

Apply to operate a customs warehouse

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

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

Apply to import goods temporarily to the UK

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

Declaration category:

H2.

Declaration Type (DE 1/1):

Enter code: IM or CO

For goods released to a customs warehouse that have Customs Union status (for example, they originate in a Special Fiscal Territory, or were sent from a Territory that forms part of a customs union with the EU), the declaration type (DE 1/1) should reflect the customs status of the goods:

If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/11 (Additional Procedure Code).
If the goods do not have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

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

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

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

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

*Please note that code Y for the CLE elements are not included here as the supplementary declaration is waived on entry to a Customs Warehouse for the Entry in Declarant’s Records (EIDR).

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, PREMS statement to identify the warehouse).

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

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

Coverage	AI statement code	Details to be declared
Authorisation by Customs Declaration only: Special Procedure Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDOU must also be declared when removing goods from a Special Procedure which they entered using ABD	00100	Enter ‘Discharge of Simplified Authorisation’ to discharge Temporary Admission (TA). Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes which may be required for the specific operation.
Authorisation by Customs Declaration (ABD) only: Request to remove goods from a Special Procedure which was entered using ABD at the time of entry to the procedure. Note: AI code 00100 must also be declared when removing goods from a Special Procedure which they entered using ABD	ABDOU	Enter ‘Discharge of Simplified Authorisation’ to discharge from TA.
Full authorisation holders only: Discharge of Temporary Admission (Article 238 EU Reg. No. 2015/2446 (DA)).	10500	Enter ‘TA’ followed by the relevant authorisation number.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.
Claims to preference for goods being entered for customs warehousing where a preference claim will be made on their removal. DE 4/17, 5/16 and 5/15 (where appropriate) must also be completed in these instances.	WHSRP	Where a preferential rate of duty is to be claimed on removal from the customs warehouse, enter the type of preference claimed for example, GSP, ACP, EFTA etc.

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, C517 to be declared for a private Customs Warehouse). 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).

Customs Warehouse authorisation details:

Enter the appropriate document code from the table below to indicate the type of customs warehouse authorisation held:

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

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

Required by holders of a full Temporary Admission authorisation only:

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

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

Identification of warehouse (DE 2/7):

Enter:

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

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, CWP to be declared for a Private Customs Warehouse). 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
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.
Outward Processing	OPO**	The EORI number of the authorisation holder of OP at export.

*CW2 cannot be used with GB.

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

Location of Goods (DE 5/23):

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

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

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

Supervising customs office (DE 5/27):

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

Details of Goods (DE 6/8 — 6/17):

Enter the details of the goods in terms of the TA products as they are being entered to the CW.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 7153:

Union Additional Procedure Codes:

F15.

National Additional Procedure Codes:

000, 1VW.

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 single Customs declaration must all be in the same declaration category, for example, H2.
Where the authorisation was granted at the time of entry to TA under the Authorisation by Customs Declaration, a copy of the authorisation letter issued by NTAS must be provided to Customs (on request) unless the MRN details of the declaration have been declared in DE 2/1 (Previous Documents).
Agents must have prior written approval from the authorisation holder to enter goods to customs warehousing on their behalf and ensure a copy of the declaration is returned to the holder.
Entry under this Customs Procedure is a declaration that:
- The goods are eligible for warehousing.
- The goods will be entered to the warehouse stated in DE 2/7 (Identification of Warehouse) without delay and in the same state and condition as at importation.
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with entry of the goods to the customs warehouse procedure will be met.
All items on the customs declaration must be entered to the same warehouse and have the requested procedure code of 71 (as the first and second digit) in DE 1/10 (Procedure Code).

Security required:

Guarantee information is not required to be declared on an H2 declaration.

Question 10

7154

Accepted Answer

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 to a Customs Warehouse (Article 240 EU Reg. No. 952/2013 (UCC)) where the goods have been previously entered to inward processing in another member state (Article 211(1) and 256 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim a suspension from customs duties and other charges for goods entered to a Customs Warehouse (CW) which were previously entered to Inward Processing (IP) in another member state.

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.

A Customs Comprehensive Guarantee (CCG) is required to be authorised for Customs Warehousing (Articles 95 and 195 EU Reg. No. 952/2013 (UCC)).

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

Goods liable to customs duty and/or other charges, may be entered to an approved customs warehouse (CW) in order to suspend the payment of any customs duty or charges.

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

Restrictions on usage:

Evidence of eligibility for customs duty relief under the Inward Processing (IP) procedure and the duty calculations to be applied to the goods must be provided to the depositor for use on the goods subsequent release to free circulation.

Use of this procedure is subject to an authorisation for a Customs Warehouse (CW) being held for the premises declared in DE 2/7 (Identification of Warehouse).

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

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

The goods must be entered to an approved CW premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, in order to suspend the import duties and other charges.

Goods can only be entered to CW where the CW is specifically authorised to receive them.

Simplified Declaration Procedure (SDP) and Entry in Declarants Record’s (EIDR) may not be used with this Procedure Code.

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

Notices:

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

Apply to operate a customs warehouse

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

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

Apply to delay or pay less duty on goods you import to process or repair

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

Declaration category:

H2.

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.

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

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

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

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, PREMS statement to identify the warehouse).

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

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

Coverage	AI statement code	Details to be declared
Full authorisation holders only: Discharge of Inward Processing (Article 241(1) EU Reg. No. 2015/2446 (DA)).	10200	Enter ‘IP’ followed by the relevant authorisation number or INF number.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Use with A.86(3) UCC debt rules only: Declaration that the IP authorisation holder is using the Article 86(3) EU Reg. No. 952/2013 (UCC) customs debt rules. This AI code must be used with DE 1/11 Additional Procedure Code F44. See DE 1/11 Additional Procedure Code notes for details.	GEN86	Enter ‘Article 86(3)’.
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.
Claims to preference for goods being entered for customs warehousing where a preference claim will be made on their removal. DE 4/17, 5/16 and 5/15 (where appropriate) must also be completed in these instances.	WHSRP	Where a preferential rate of duty is to be claimed on removal from the customs warehouse, enter the type of preference claimed, for example, GSP, ACP, EFTA etc.

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, C517 to be declared for a private Customs Warehouse). 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).

Customs Warehouse authorisation details:

Enter the appropriate document code from the table below to indicate the type of customs warehouse authorisation held:

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

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

Required on all IP declarations:

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

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

Identification of warehouse (DE 2/7):

Enter:

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

*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, CWP to be declared for a Private Customs Warehouse). 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
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.
Inward Processing	IPO	The EORI number of the authorisation holder of IP at the time of entry to the procedure.

*CW2 cannot be used with GB.

Location of Goods (DE 5/23):

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

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

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

Supervising customs office (DE 5/27):

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

Details of Goods (DE 6/8 — 6/17):

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

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 7154:

Union Additional Procedure Codes:

A04, F44.

National Additional Procedure Codes:

000.

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 single Customs declaration must all be in the same declaration category, for example, H2.
The INF1 must be used to provide the information on the original entry of the goods to IP in the other Member State.
If the goods were first entered to IP in the same member state as discharge, you must use Procedure Code 7151 instead.
Code F44 may not be used on any subsequent diversion to Free Circulation unless F44 was also quoted on the original declaration (in DE 1/11 (Additional Procedure Code) placing the goods under IP.
Agents must have prior written approval from the authorisation holder to enter goods to customs warehousing on their behalf and ensure a copy of the declaration is returned to the holder.
Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.
Entry under this Customs Procedure is a declaration that:
- The goods are eligible for warehousing.
- The goods will be entered to the warehouse stated in DE 2/7 (Identification of Warehouse) without delay and in the same state and condition as at importation.
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with entry of the goods to the customs warehouse procedure will be met.
All items on the customs declaration must be entered to the same warehouse and have the requested procedure code of 71 (as the first and second digit) in DE 1/10 (Procedure Code).

Security required:

Guarantee information is not required to be declared on an H2 declaration.

Question 11

7171

Accepted Answer

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 to a Customs Warehouse where the goods are being transferred between different customs warehouses (Article 240 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim a suspension from customs duties and other charges for goods being transferred between different Customs Warehouses (CW).

A valid authorisation for CW is required by both warehousekeepers in order to use this procedure. See conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use:

The dispatching CW:

The details for the party dispatching CW should be entered against the PREMS AI statement code in DE 2/2.
DE 2/3 and DE 3/39 are not required for the party discharging CW.

The receiving CW:

The details of the receiving CW authorisation should be declared against the relevant Document and Authorisation Type codes in DE 2/3 and DE 3/39.
The receiving customs warehouse ID should be declared in DE 2/7.

A Customs Comprehensive Guarantee (CCG) is required to be authorised for Customs Warehousing (Articles 95 and 195 EU Reg. No. 952/2013 (UCC)).

Goods liable to customs duty and/or other charges, may be entered to an approved customs warehouse (CW) in order to suspend the payment of any customs duty or charges.

The MRN of this declaration must be provided to the dispatching warehousekeeper for their records as evidence that the goods have been entered to a subsequent warehouse. The dispatching warehousekeeper must also be provided with confirmation of receipt of the goods into the receiving warehouse.

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

Restrictions on usage:

Use of this procedure is subject to an authorisation for a Customs Warehouse (CW) being held by both warehousekeepers. The receiving customs warehouse premises must be declared in DE 2/7 (Identification of Warehouse).

The goods must be entered to an approved CW premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, in order to suspend the import duties and other charges.

Goods can only be entered to CW where the CW is specifically authorised to receive them.

This Procedure Code may not be used with Simplified Declaration Procedure (SDP).

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

Entry in Declarant’s Record’s (EIDR) may not be used to both enter and remove the goods from the customs warehousing procedure. Where EIDR was used to enter the goods to the dispatching warehouse, a standard declaration using code ‘A’ in Additional Declaration Type (DE 1/2) must be used.

Entry in Declarant’s Record’s (EIDR) may only be used to enter the goods to this procedure where the conditions below for the supplementary declaration waiver are met:

The obligation to lodge a supplementary declaration shall be waived where the goods are placed under a customs warehousing procedure (Article 167 (2)(a) EU Reg. No. 952/2013 (UCC)).
The obligation to lodge a supplementary declaration under EIDR shall also be waived for goods for which a special procedure (other than transit) has been discharged by placing them under a subsequent special procedure other than transit, provided that all of the following conditions are fulfilled (Article 183 (a) — (c) EU Reg. No 2015/2446):
(a) the holder of the authorisation of the first and subsequent special procedure is the same person;
(b) the customs declaration for the first special procedure was lodged in the standard form, or the declarant has lodged a supplementary declaration in accordance with the first sub-paragraph of Article 167(1) of the Code in respect of the first special procedure;
(c) the first special procedure is discharged by the placement of goods under a subsequent special procedure other than End-Use or Inward Processing, following the lodging of a customs declaration in the form of an Entry In the Declarant’s Records (EIDR).

Notices:

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

Apply to operate a customs warehouse

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

Declaration category:

H2.

Declaration Type (DE 1/1):

Enter code: IM or CO

For goods released to a customs warehouse that have Customs Union status (for example, they originate in a Special Fiscal Territory, or were sent from a Territory that forms part of a customs union with the EU), the declaration type (DE 1/1) should reflect the customs status of the goods:

If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/11 (Additional Procedure Code).
If the goods do not have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

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

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

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

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

*Please note that code Y for the CLE elements are not included here as the supplementary declaration is waived on entry to a Customs Warehouse for the Entry in Declarant’s Records (EIDR).

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, PREMS statement to identify the dispatching warehouse).

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

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

Coverage	AI statement code	Details to be declared
Premises Name and Address of the dispatching warehouse.	PREMS	Enter the full name, address and country of the warehouse (the dispatching warehouse) where the goods are currently located and can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.
Claims to preference for goods being entered for customs warehousing where a preference claim will be made on their removal. DE 4/17, 5/16 and 5/15 (where appropriate) must also be completed in these instances.	WHSRP	Where a preferential rate of duty is to be claimed on removal from the customs warehouse, enter the type of preference claimed, for example, GSP, ACP, EFTA etc.

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, C517 to be declared for a private Customs Warehouse). 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).

Receiving Customs Warehouse authorisation details:

Enter the appropriate document code from the table below to indicate the type of customs warehouse authorisation held by the receiving warehouse:

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

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

The dispatching warehouse details must be declared as a PREMS AI statement in DE 2/2.

Identification of warehouse (DE 2/7): (Receiving warehouse)

Enter:

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

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, CWP to be declared for a Private Customs Warehouse). 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.

The EORI number of the receiving warehouse should be declared against the relevant Authorisation Type Code in DE 3/39

The dispatching warehouse details must be declared as a PREMS AI statement in DE 2/2.

Authorisation type	Authorisation type code	Identifier
Authorisation for a private customs warehouse	CWP	The EORI number of the authorisation holder who is now entering the goods to CW.
Authorisation for a public customs warehouse type 1	CW1	The EORI number of the authorisation holder who is now entering the goods to CW.
Authorisation for a public customs warehouse type 2*	CW2*	The EORI number of the authorisation holder who is now entering the goods to CW.

*CW2 cannot be used with GB.

Location of Goods (DE 5/23): (dispatching warehouse)

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

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

Supervising customs office (DE 5/27):

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

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 7171:

Union Additional Procedure Codes:

F15.

National Additional Procedure Codes:

000, 1VW.

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 are not met.
Procedure Codes on a single Customs declaration must all be in the same declaration category, for example, H2.
Agents must have prior written approval from the authorisation holder to enter goods to customs warehousing on their behalf and ensure a copy of the declaration is returned to the holder.
All items on the customs declaration must be being:
- Entered to the same receiving customs warehouse.
- Removed from the same dispatching customs warehouse and
- Have the same 4-digit procedure code (7171) in DE 1/10.
Entry under this Customs Procedure is a declaration that:
- The goods are eligible for warehousing.
- The goods will be removed from the customs warehouse stated in DE 2/2 (Additional Information) as a PREMS statement without delay and in the same state and conditions as declared.
- The goods will be deposited without delay and in the same state and conditions as at removal from the dispatching warehouse in the receiving warehouse stated in DE 2/7 (Identification of Warehouse).
- Any additional security which may be needed will be provided
- All other conditions and requirements associated with entry to the customs warehouse procedure will be met.
- All other conditions and requirements associated with removal from the customs warehouse procedure will be met.

Security required:

Guarantee information is not required to be declared on an H2 declaration.

Question 12

7178

Accepted Answer

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 to a Customs Warehouse (Article 240 EU Reg. No. 952/2013 (UCC)) where the goods are being released from a Free Zone (Article 243 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim a suspension from customs duties and other charges for goods which are being released from a Free Zone (FZ).

A valid authorisation for CW is required in order to use this procedure. See conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.

A Customs Comprehensive Guarantee (CCG) is required to be authorised for Customs Warehousing (Articles 95 and 195 EU Reg. No. 952/2013 (UCC)).

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

The MRN of this declaration must be provided to the Free Zone Operator for their records as evidence that the goods have been entered to a customs procedure. The Free Zone Operator must also be provided with confirmation of receipt of the goods into the Customs Warehouse.

Goods liable to customs duty and/or other charges, may be entered to an approved customs warehouse (CW) in order to suspend the payment of any customs duty or charges.

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

Restrictions on usage:

Use of this procedure is subject to an authorisation for a Customs Warehouse (CW) being held.

The goods must be entered to an approved CW premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, in order to suspend the import duties and other charges.

Goods can only be entered to CW where the CW is specifically authorised to receive them.

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

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

Notices:

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

Apply to operate a customs warehouse

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

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

Declaration category:

H2 or I1 C.

Declaration Type (DE 1/1):

Enter code: IM or CO

For goods released to a customs warehouse that have Customs Union status (for example, they originate in a Special Fiscal Territory, or were sent from a Territory that forms part of a customs union with the EU), the declaration type (DE 1/1) should reflect the customs status of the goods:

If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/11 (Additional Procedure Code).
If the goods do not have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

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

The obligation to lodge a supplementary declaration shall be waived where the goods are placed under a customs warehousing procedure (Article 167 (2)(a) EU Reg. No. 952/2013 (UCC)). There is therefore no requirement to submit a supplementary declaration using Additional Declaration Type Y for this Procedure Code.

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.
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter the free zone stock reference number associated with the removal	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—

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

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, PREMS statement to identify the free zone).

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

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

Coverage	AI statement code	Details to be declared
Premises Name and Address of the free zone.	PREMS	Enter the full name, address and country of the free zone where the goods are currently located and can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.
Claims to preference for goods being entered for customs warehousing where a preference claim will be made on their removal. DE 4/17, 5/16 and 5/15 (where appropriate) must also be completed in these instances.	WHSRP	Where a preferential rate of duty is to be claimed on removal from the customs warehouse, enter the type of preference claimed, for example, GSP, ACP, EFTA etc.

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, C517 to be declared for a private Customs Warehouse). 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).

Customs Warehouse authorisation details:

Enter the appropriate document code from the table below to indicate the type of customs warehouse authorisation held:

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

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

Free Zone authorisation details:

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

Identification of warehouse (DE 2/7):

Enter:

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

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, CWP to be declared for a Private Customs Warehouse). 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
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.
Authorisation for a Free Zone	FZ	The EORI number of the authorisation holder.

*CW2 cannot be used with GB.

Location of Goods (DE 5/23):

Enter the location details appropriate to the Free zone authorisation held as indicated in the table below:

Type of Authorisation held	Location Type Identifier	Location Details
FZ authorisation.	Enter ‘GBBYFZ’	Followed by the Free Zone ID No.

Supervising customs office (DE 5/27):

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

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 7178:

Union Additional Procedure Codes:

F15.

National Additional Procedure Codes:

000,1VW, 2CD, 2CG.

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 single Customs declaration must all be in the same declaration category, for example, H2.
Agents must have prior written approval from the authorisation holder to enter goods to customs warehousing on their behalf and ensure a copy of the declaration is returned to the holder.
All items on the customs declaration must be being:
- Entered to the same customs warehouse.
- Removed from the same free zone and
- Have the same 4-digit procedure code (7178) in DE 1/10.
Entry under this Customs Procedure is a declaration that:
- The goods are eligible for warehousing.
- The goods will be removed from the free zone stated in DE 2/2 (Additional Information) as a PREMS statement without delay and in the same state and conditions as declared.
- The goods will be deposited without delay and in the same state and conditions as at removal from the free zone in the customs warehouse stated in DE 2/7 (Identification of Warehouse).
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with entry to the customs warehouse procedure will be met.
- All other conditions and requirements associated with removal from the free zone will be met.

Security required:

Guarantee information is not required to be declared on an H2 declaration.

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Notes

General declaration completion notes

7100

Description of procedure:

Conditions for use:

Restrictions on usage:

Notices:

Declaration category:

Declaration Type (DE 1/1):

Additional Declaration Type (DE 1/2):

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

Additional Information (DE 2/2):

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

Identification of warehouse (DE 2/7):

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

Supervising customs office (DE 5/27):

Additional Procedure Codes (DE 1/11):

Union Additional Procedure Codes:

National Additional Procedure Codes:

Notes:

Security required:

7110

Description of procedure:

Conditions for use:

Restrictions on usage:

Notices:

Declaration category:

Declaration Type (DE 1/1):

Additional Declaration Type (DE 1/2):

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

Additional Information (DE 2/2):

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

Identification of warehouse (DE 2/7):

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

Supervising customs office (DE 5/27):

Additional Procedure Codes (DE 1/11):

Union Additional Procedure Codes:

National Additional Procedure Codes:

Notes:

Security required:

7121

Description of procedure:

Conditions for use:

Restrictions on usage:

Notices:

Declaration category:

Declaration Type (DE 1/1):

Additional Declaration Type (DE 1/2):

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

Additional Information (DE 2/2):

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

Identification of warehouse (DE 2/7):

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

Supervising customs office (DE 5/27):

Details of Goods (DE 6/8 — 6/17):

Statistical Value (DE 8/6):

Additional Procedure Codes (DE 1/11):

Union Additional Procedure Codes:

National Additional Procedure Codes:

Notes:

Additional documents needed:

Security required:

7122

Description of procedure:

Conditions for use:

Restrictions on usage:

Notices:

Declaration category:

Declaration Type (DE 1/1):

Additional Declaration Type (DE 1/2):

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

Additional Information (DE 2/2):

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

Identification of warehouse (DE 2/7):

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

Supervising customs office (DE 5/27):

Details of Goods (DE 6/8 — 6/17):

Statistical Value (DE 8/6):

Additional Procedure Codes (DE 1/11):