Requested Procedure 78: Entry to a Free Zone/Freeport
Updated 12 June 2026
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This Appendix contains the specific completion rules instructions for the 78-series Procedure Codes for Data Element (DE) 1/10 for Imports.
Use the index list below and the Procedure Codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.
This Appendix includes Procedure Codes:
7800
7851
7853
7871
7878
Notes:
The completion notes in this Appendix are a supplement to the main CDS Declaration Completion Instructions for Imports.
This Appendix only contains any additional completion notes for each 4-digit Procedure Code and does not constitute full guidance on how the declaration should be completed.
Only one 4-digit Procedure Code can be declared against each goods item in DE 1/10, however, this may be tailored to the specific circumstances for the goods treatment by the use of multiple Additional Procedure Codes in DE 1/11.
These completion notes are supplemented by the DE 1/11 Additional Procedure Code Notes and therefore any instructions relating to the Additional Procedure Code (3-digit code for DE 1/11) are not included here and must be read in addition to this Appendix.
General declaration completion notes
Where 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.
7800
These completion notes should be read in conjunction with the CDS Declaration and Customs Clearance Request Instructions Import Declaration Completion Guide. 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 The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (‘The Free Zones Regulations’) are met.
Release to a Free Zone/Freeport where the goods have not been subject to any previous procedure.
Whilst the regulations refer to the Free Zone procedure, Free Zones and Free Zone businesses, the Regulation also covers the ‘Freeport procedure’, ‘Freeport Customs Site’, and ‘Freeport business’.
GB legislation
Duty Suspense arrangements: Taxation (Cross-Border Trade) Act 2018, Section 4 (2) (c); Free Zone procedure terms and conditions: The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021
Permitted Movements:
This Procedure Code may only be used to declare goods moving from Rest of World (RoW) to GB, RoW to Isle of Man (IoM) or Northern Ireland (NI) to GB.
This procedure code may not be used to declare goods entering NI.
Conditions for use:
This Procedure Code is used to claim a suspension from customs duties and other charges for goods entered into the Free Zone/Freeport procedure.
A Free Zone authorisation/Freeport Business authorisation is needed to use this customs procedure. See conditions and requirements detailed in the Free Zones Regulations.
A procedure code in the 78 series must be used where the goods are subject to prohibitions, restrictions or licensing requirements.
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 a Free Zone authorisation/Freeport business authorisation being issued by HMRC to operate in a Freeport Customs Site in Great Britain.
The goods must be entered to an approved Freeport business premises located within the Freeport Customs Site or a Free Zone, declared in DE 2/7 (Identification of Warehouse) of the declaration, in order to suspend the import duties and other charges.
Goods specified in Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 must not be entered into the Free Zone/Freeport procedure.
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 Records (EIDR) must also be held.
A customs clearance request (C21) may not be used to release the goods to a Free Zone/Freeport where the goods are subject to prohibitions, restrictions or licensing requirements.
Where a C21i EIDR NOP 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 Records (EIDR) may not be used to both enter and remove the goods from the Free Zone/Freeport procedure unless the Freeport business records are updated for the removal in real time.
Notices:
Information can be found on GOV.UK on:
- Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
- Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018
- Notices under The Customs Transit Procedures (EU Exit) Regulations 2018
Declaration category:
H2, I1 C&F or C21i EIDR NOP.
Declaration Type (DE 1/1):
Enter code: IM or CO
For goods released to the Free Zone/Freeport procedure that have customs union status (for example, they originate in a UK Special Fiscal Territory), 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 entered into the Free Zone/Freeport procedure under the Free Zones Regulations and associated notices. 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) | Not Applicable |
| Z | DCS (to represent any DUCR part no’s) | Enter any part numbers associated with the DUCR (as appropriate) | Not Applicable |
*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 Free Zone/Freeport 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, WHSRP statement to identify the type of preference).
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 |
|---|---|---|
| Claims to preference for goods being entered into the Free Zone/Freeport procedure 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 Free Zone/Freeport procedure, enter the type of preference claimed, for example, GSP, ACP, EFTA. |
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).
Free Zone authorisation/Freeport Business authorisation details:
| Document code | Document identifier: country code | Document identifier: authorisation type code | Document identifier: authorisation number |
|---|---|---|---|
| C600 | For example, GB |
FZ FP |
The Free Zone authorisation number The Freeport Business authorisation number. |
Identification of warehouse (DE 2/7):
Enter:
| Free Zone/Freeport Customs site type | Free Zone/Freeport Customs site identifier |
|---|---|
| Z | Followed by the Free Zone/Freeport Customs site identification number. |
Holder of the authorisation identification number (DE 3/39):
Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, FP to be declared for a Freeport). 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 |
|---|---|---|
| Freeport Business | FP | The EORI number of the authorisation holder. |
| Free Zone | FZ | The EORI number of the authorisation holder. |
Location of Goods (DE 5/23):
Enter the appropriate code from Appendix 16 for the border location where the goods are released to the Free Zone/Freeport frontier.
Supervising customs office (DE 5/27):
DE 5/27 is optional on GB declarations but if completed, enter the supervising customs office code applicable for the Free Zone/Freeport business authorisation - GBLIV002.
Additional Procedure Codes (DE 1/11):
The following Additional Procedure Codes may be used with Procedure Code 7800:
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 authorisation holder that the conditions laid down in the relevant legislation 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 the Free Zone/Freeport procedure 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 not goods excluded from the Free Zone/Freeport procedure
- the goods will be entered to the premises stated in DE 2/7 (Identification of Warehouse) without delay and in the same state and condition as at importation
- all other conditions and requirements associated with entry of the goods to the Free Zone/Freeport procedure will be met
All items on the customs declaration must be entered to the same premises and have the requested procedure code of 78 (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.
7851
These completion notes should be read in conjunction with the CDS Declaration and Customs Clearance Request Instructions Import Declaration Completion Guide. 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 The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (‘The Free Zones Regulations’) are met.
Release to a Free Zone/Freeport where the goods have been previously entered to Inward Processing.
Whilst the regulations refer to the Free Zone procedure, Free Zones and Free Zone businesses, the Regulation also covers the ‘Freeport procedure’, ‘Freeport Customs Site’, and ‘Freeport business’.
GB legislation
Duty Suspense arrangements: Taxation (Cross-Border Trade) Act 2018, Section 4 (2) (c)); The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021; Inward Processing procedure-specific and general rules: The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
Permitted Movements:
This procedure code may only be used for the following movement types:
- Rest of World (RoW) goods previously entered to a customs procedure in GB or Isle of Man (IoM)
- movements of goods between GB or IoM special procedures
The following movement types are not permitted:
- goods previously entered to a special procedure in Northern Ireland (NI) or EU
- goods dispatched from NI to GB
- goods entering NI from RoW or GB
Conditions for use:
This Procedure Code is used to claim a suspension from customs duties and other charges for goods entered into the Free Zone/Freeport procedure, which were previously entered to Inward Processing (IP).
A Free Zone authorisation/Freeport Business authorisation is needed to use this customs procedure. See conditions and requirements detailed in the Free Zones Regulations.
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 or declaration specific (Authorisation by Customs Declaration), see conditions and requirements detailed on Apply to delay or pay less duty on goods you import to process or repair.
A procedure code in the 78 series must be used where the goods are subject to prohibitions, restrictions or licensing requirements.
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 held by the Freeport business/importer for use on the goods subsequent release to free circulation.
Use of this procedure is subject to a Free Zone/Freeport authorisation being issued by HMRC to operate in a Free Zone/Freeport Customs Site in Great Britain.
The use of this procedure is subject to a full authorisation 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 Freeport business premises, located within the Freeport customs site/Free Zone, declared in DE 2/7 (Identification of Warehouse) of the declaration, in order to suspend the import duties and other charges.
Goods specified in Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 must not be entered into the Free Zone/Freeport procedure
A customs clearance request (C21) may not be used to release the goods to a Free Zone/Freeport where the goods are subject to prohibitions, restrictions or licensing requirements.
This Procedure Code may not be used with Simplified Declaration Procedure (SDP) Regular Use or Entry in Declarants Records (EIDR).
Notices:
- Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
- Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018
- Notices under The Customs Transit Procedures (EU Exit) Regulations 2018
For more information on Inward Processing, read Apply to delay or pay less duty on goods you import to process or repair.
Declaration category:
H2
Declaration Type (DE 1/1):
Enter code: IM or CO
For goods released to a Free Zone/Freeport Procedure that have customs union status (for example, they originate in a UK Special Fiscal Territory), 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) | Not applicable |
| Z | DCS (to represent any DUCR part no’s) | Enter any part numbers associated with the DUCR (as appropriate) | Not applicable |
Additional Information (DE 2/2):
Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, GEN45 statement to identify the work reference number).
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 to Inward Processing (IP). Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes which may be required for the specific operation. |
| Authorisation by Customs Declaration (ABD) only: Request to remove goods from a Special Procedure which was entered using ABD at the time of entry to the procedure. Note: AI code 00100 must also be declared when removing goods from a Special Procedure which they entered using ABD | ABDOU | Enter ‘Discharge of Simplified Authorisation’ to discharge from IP |
| Full authorisation holders only: Discharge of Inward Processing (Article 241(1) EU Reg. No. 2015/2446 (DA)). |
10200 | Enter ‘IP’ followed by the relevant authorisation number or INF number. |
| Consignment/work number. | GEN45 | Enter the unique reference number, allocated to the IP consignment/work by the IP authorisation holder. |
| Use with A.86(3) customs 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)’. |
| Claims to preference for goods being entered to Free Zone/Freeport 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 Free Zone/Freeport, enter the type of preference claimed, for example, GSP, ACP, EFTA. |
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, C601 to be declared for Inward Processing). 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 should be declared (as applicable).
Free Zone/Freeport business authorisation details:
Enter the document code from the table below:
| Document code | Document identifier: country code | Document identifier: authorisation type code | Document identifier: authorisation number |
|---|---|---|---|
| C600 | For example, GB |
FZ FP |
The Free Zone authorisation number The Freeport business authorisation number. |
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:
| Free Zone/Freeport Customs Site type | Free Zone/Freeport Customs Site identifier |
|---|---|
| Z | Followed by the Free Zone/Freeports custom site identification number |
Holder of the authorisation identification number (DE 3/39):
Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, FP to be declared for a Freeport).
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 |
|---|---|---|
| Freeport business | FP | The EORI number of the authorisation holder. |
| Free Zone | FZ | 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. |
*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):
DE 5/27 is optional on GB declarations but if completed, enter the supervising customs office code applicable for the Free Zone/Freeport business authorisation: GBLIV002
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 7851:
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 authorisation holder that the conditions laid down in the relevant legislation 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).
Agents must have prior written approval from the authorisation holder to enter goods to the Free Zone/Freeport procedure on their behalf and ensure a copy of the declaration is returned to the holder.
The IP authorised trader is 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 not goods excluded from the Free Zone/Freeport procedure.
The goods will be entered to the premises stated in DE 2/7 (Identification of Warehouse) without delay and in the same state and condition as at importation.
All other conditions and requirements associated with entry of the goods to the Free Zone/Freeport procedure will be met.
All items on the customs declaration must be entered to the same premises and have the requested procedure code of 78 (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.
7853
These completion notes should be read in conjunction with CDS Declaration and Customs Clearance Request Instructions Import Declaration Completion Guide. 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 The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (‘The Free Zones Regulations’) are met.
Release to a Free Zone/Freeport where the goods have been previously entered to Temporary Admission.
Whilst the regulations refer to the Free Zone procedure, Free Zones and Free Zone businesses, the Regulation also covers the ‘Freeport procedure’, ‘Freeport Customs Site’, and ‘Freeport business’.
GB legislation
Duty Suspense arrangements: Taxation (Cross-Border Trade) Act 2018, Section 4 (2) (c) ); The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021; Temporary Admission procedure-specific and general rules: The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
Permitted Movements:
This procedure code may only be used for the following movement types:
- Rest of World (RoW) goods previously entered to a customs procedure in GB or Isle of Man (IoM)
- movements of goods between GB or IoM special procedures
The following movement types are not permitted:
- goods previously entered to a special procedure in Northern Ireland (NI) or EU
- goods dispatched from NI to GB
- goods entering NI from RoW or GB
Conditions for use:
This Procedure Code is used to claim a suspension from customs duties and other charges for goods entered into the Free Zone/Freeport procedure, which were previously entered to temporary admission (TA).
A Free Zone authorisation/Freeport Business authorisation is needed to use this customs procedure. See conditions and requirements detailed in the Free Zones Regulation.
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 or declaration specific (Authorisation by Customs Declaration), see conditions and requirements detailed on Apply to import goods temporarily to the UK.
A procedure code in the 78 series must be used where the goods are subject to prohibitions, restrictions or licensing requirements.
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.
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 held by the Freeport business/importer for use on the goods subsequent release to free circulation.
Use of this procedure is subject to a Free Zone/Freeport business authorisation being issued by HMRC to operate in a Free Zone/Freeport Customs Site in Great Britain.
The use of this procedure is subject to a full authorisation or an Authorisation by Customs Declaration being held at the time the goods were entered to TA.
The goods must be entered to an approved Freeport business premises, located within the Freeport customs site/Free Zone, declared in DE 2/7 (Identification of Warehouse) of the declaration, in order to suspend the import duties and other charges.
Goods specified in Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 must not be entered into the Free Zone/Freeport procedure
A customs clearance request (C21) may not be used to release the goods to a Free Zone/Freeport where the goods are subject to prohibitions, restrictions or licensing requirements.
This Procedure Code may not be used with Simplified Declaration Procedure (SDP) Regular Use or Entry in Declarants Records (EIDR).
Notices:
- Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
- Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018
- Notices under The Customs Transit Procedures (EU Exit) Regulations 2018
Information on temporary admission can be found on Apply to import goods temporarily to the UK.
Declaration category:
H2
Declaration Type (DE 1/1):
Enter code: IM or CO
For goods released to the Free Zone/Freeport Procedure that have customs union status (for example, they originate in a UK Special Fiscal Territory), 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 import 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) | Not applicable |
| Z | DCS (to represent any DUCR part no’s) | Enter any part numbers associated with the DUCR (as appropriate) | Not applicable |
Additional Information (DE 2/2):
Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, GEN45 statement to identify the work reference number).
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 to Temporary Admission (TA). Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes which may be required for the specific operation. |
| Authorisation by Customs Declaration (ABD) only: Request to remove goods from a Special Procedure which was entered using ABD at the time of entry to the procedure. Note: AI code 00100 must also be declared when removing goods from a Special Procedure which they entered using ABD |
ABDOU | Enter ‘Discharge of Simplified Authorisation’ to discharge from TA. |
| Full authorisation holders only: Discharge of Temporary Admission (Article 238 EU Reg. No. 2015/2446 (DA)). |
10500 | Enter ‘TA’ followed by the relevant authorisation number. |
| Consignment/work number. | GEN45 | Enter the unique reference number, allocated to the consignment/work by the authorisation holder. |
| Claims to preference for goods being entered for Free Zone/Freeport 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 Free Zone/Freeport, enter the type of preference claimed, for example, GSP, ACP, EFTA. |
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, C516 to be declared for Temporary Admission). 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 should be declared (as applicable).
Free Zone/Freeport business authorisation details:
Enter the document code from the table below:
| Document code | Document identifier: country code | Document identifier: authorisation type code | Document identifier: authorisation number |
|---|---|---|---|
| C600 | For example, GB | FZ | The Free Zone authorisation number |
| Document code | Document identifier: country code | Document identifier: authorisation type code | Document identifier: authorisation number |
|---|---|---|---|
| C600 | For example, GB | FP | The Freeport business authorisation number |
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:
| Free Zone/Freeport Customs Site type | Free Zone/Freeport Customs Site identifier |
|---|---|
| Z | Followed by the Free Zone/Freeport custom identification number. |
Holder of the authorisation identification number (DE 3/39):
Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, FP to be declared for a Freeport).
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 |
|---|---|---|
| Freeport business | FP | The EORI number of the authorisation holder. |
| Free Zone | FZ | The EORI number of the authorisation holder. |
| Temporary Admission | TEA* | The EORI number of the authorisation holder of TA at the time of entry to the procedure. |
*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):
DE 5/27 is optional on GB declarations but if completed, enter the supervising customs office code applicable for the Freeport business authorisation: GBLIV002
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 Free Zone/Freeport procedure.
Additional Procedure Codes (DE 1/11):
The following Additional Procedure Codes may be used with Procedure Code 7853:
Union Additional Procedure Codes:
F15.
National Additional Procedure Codes:
000, 1VW
Notes:
The use of this procedure code is a declaration by the authorisation holder that the conditions laid down in the relevant legislation 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 the Free Zone/Freeport procedure 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 not excluded from the Free Zone/Freeport procedure.
The goods will be entered to the premises stated in DE 2/7 (Identification of Warehouse) without delay and in the same state and condition as at importation.
All other conditions and requirements associated with entry of the goods to the Free Zone/Freeport procedure will be met.
All items on the customs declaration must be entered to the same premises and have the requested procedure code of 78 (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.
7871
These completion notes should be read in conjunction with the main CDS Declaration and Customs Clearance Request Instructions Import Declaration Completion Guide. 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 The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (‘The Free Zones Regulations’) are met.
Release to a Free Zone/Freeport where the goods have previously been entered to a Customs Warehouse.
Whilst the regulations refer to the Free Zone procedure, Free Zones and Free Zone businesses, the Regulation also covers the ‘Freeport procedure’, ‘Freeport Customs Site’, and ‘Freeport business’.
GB legislation
The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021; Duty Suspense arrangements: Taxation (Cross-Border Trade) Act 2018, Section 4 (2) (c): Storage procedure-specific and general rules: The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
Permitted Movements:
This procedure code may only be used for the following movement types:
- Rest of World (RoW) goods previously entered to a customs procedure in GB or Isle of Man (IoM)
- movements of goods between GB or IoM special procedures
The following movement types are not permitted:
- goods previously entered to a special procedure in Northern Ireland (NI) or EU
- goods dispatched from NI to GB
- goods entering NI from RoW or GB
Conditions for use:
This Procedure Code is used to claim a suspension from customs duties and other charges for goods being entered into the Free Zone/Freeport procedure, previously in the Customs Warehouse (CW) procedure.
A Free Zone authorisation/Freeport business authorisation is needed to use this customs procedure. See conditions and requirements detailed in the Free Zones Regulations.
A valid authorisation for Customs Warehousing is required by the dispatching Customs Warehousekeeper in order to use this procedure. See conditions and requirements detailed in Notice 3001.
The MRN of this declaration must be provided to the dispatching warehousekeeper for their records as evidence that the goods have been entered into the Freeport procedure. The dispatching warehousekeeper must also be provided with confirmation of receipt of the goods into the receiving Freeport business premises.
A procedure code in the 78 series must be used where the goods are subject to prohibitions, restrictions or licensing requirements.
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 a Free Zone authorisation/Freeport business authorisation being issued by HMRC to operate in a Free Zone/Freeport Customs Site in Great Britain.
Use of this procedure is subject to an authorisation for a Customs Warehouse (CW) being held by the dispatching warehousekeeper.
The goods must be entered to an approved Freeport business premises, located within the Free Zone/Freeport customs site, declared in DE 2/7 (Identification of Warehouse) of the declaration, in order to suspend the import duties and other charges.
Goods specified in Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 must not be entered into the Free Zone/Freeport procedure
A customs clearance request (C21) may not be used to release the goods to a Free Zone/Freeport where the goods are subject to prohibitions, restrictions or licensing requirements.
This Procedure Code may not be used with Simplified Declaration Procedure (SDP) Regular Use or Entry in Declarants Records (EIDR).
Notices:
- Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
- Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018 - GOV.UK
- Notices under The Customs Transit Procedures (EU Exit) Regulations 2018
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 the Free Zone/ Freeport Procedure that have customs union status (for example, they originate in a UK Special Fiscal Territory), 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) | Not applicable |
| Z | DCS (to represent any DUCR part no’s) | Enter any part numbers associated with the DUCR (as appropriate) | Not applicable |
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 Free Zone/ Freeport 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 Free Zone/ Freeport, enter the type of preference claimed, for example, GSP, ACP, EFTA. |
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).
Free Zone authorisation/Freeport business authorisation details:
Enter the appropriate document code from the table below to indicate the type of Free Zone authorisation/Freeport business authorisation held:
| Document code | Document identifier: country code | Document identifier: authorisation type code | Document identifier: authorisation number |
|---|---|---|---|
| C600 | For example, GB | FZ | The Free Zone authorisation number |
| Document code | Document identifier: country code | Document identifier: authorisation type code | Document identifier: authorisation number |
|---|---|---|---|
| C600 | For example, GB | FP | The Freeport business authorisation number. |
Dispatching Customs Warehouse authorisation details:
Enter the appropriate document code from the table below to indicate the type of customs warehouse authorisation held by the dispatching customs 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. |
Identification of warehouse (DE 2/7): (Receiving Freeport Customs Site)
Enter:
| Free Zone/Freeport Customs Site type | Free Zone/Freeport Customs Site identifier |
|---|---|
| Z | Followed by the Free Zone/Freeport customs site identification number |
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.
| Authorisation type | Authorisation type code | Identifier |
|---|---|---|
| Freeport business | FP | The EORI number of the authorisation holder who is now entering the goods to the Freeport procedure. |
| Free Zone | FZ | The EORI number of the authorisation holder who is now entering the goods to the Free Zone procedure |
| 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. |
Location of Goods (DE 5/23): (dispatching Customs Warehouse)
Enter the location details appropriate to the dispatching customs 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):
DE 5/27 is optional on GB declarations but if completed, enter the supervising customs office code applicable for the Free Zone authorisation/Freeport business authorisation: GBLIV002
Additional Procedure Codes (DE 1/11):
The following Additional Procedure Codes may be used with Procedure Code 7871:
Union Additional Procedure Codes:
F15.
National Additional Procedure Codes:
000, 1VW
Notes:
The use of this procedure code is a declaration by the authorisation holder that the conditions laid down in the relevant legislation 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 the Free Zone/Freeport procedure 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 Free Zone/Freeport business premises
- removed from the same dispatching customs warehouse
- have the same 4-digit procedure code (7871) in DE 1/10
Entry under this Customs Procedure is a declaration that:
- the goods are not excluded from the Free Zone/Freeports procedure
- the goods will be removed from the customs warehouse stated in DE 2/3 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 Freeport business premises located in the Freeport customs site, stated in DE 2/7 (Identification of Warehouse).
- all other conditions and requirements associated with entry to the Free Zone/Freeport procedure will be met.
- all other conditions and requirements associated with entry of the goods to the Free Zone/Freeport procedure will be met.
Security required:
Guarantee information is not required to be declared on an H2 declaration.
7878
These completion notes should be read in conjunction with the main CDS Declaration and Customs Clearance Request Instructions Import Declaration Completion Guide. 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 The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (‘The Free Zones Regulations’) are met.
Release to a Free Zone/Freeport procedure where the goods are being transferred between different Free Zone/Freeport premises.
Whilst the regulations refer to the Free Zone procedure, Free Zones and Free Zone businesses, the Regulation also covers the ‘Freeport procedure’, ‘Freeport Customs Site’, and ‘Freeport business’.
GB legislation
The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021Duty Suspense arrangements: Taxation (Cross-Border Trade) Act 2018, Section 4 (2) (c)
Permitted Movements:
This procedure code may only be used for the following movement types:
- Rest of World (RoW) goods previously entered to a Free Zone/ Freeport in GB or Isle of Man (IoM)
- movements of goods between GB or IoM Free Zones/ Freeports
The following movement types are not permitted:
- goods previously entered to a Free Zone in Northern Ireland (NI) or EU
- goods dispatched from NI to GB
- goods entering NI from RoW or GB
Conditions for use:
This Procedure Code is used to claim a suspension from customs duties and other charges for goods being transferred between different Free Zones/Freeport premises.
A valid Free Zone authorisation/Freeport business authorisation is required by both the dispatching and receiving Free Zone/ Freeport premises in order to use this procedure. See conditions and requirements detailed in the Free Zones/Freeports Regulations.
The dispatching Free Zone/Freeport Business Authorisation:
- the details for the party dispatching Free Zone/Freeport Customs Site 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 dispatching Free Zone/Freeport authorisation holder
The receiving Free Zone/ Freeport Customs Site/Freeport Business Authorisation:
- the details of the receiving Free Zone/Freeport Business authorisation holder should be declared against the relevant Document and Authorisation Type codes in DE 2/3 and DE 3/39
- the receiving Freeport Customs Site ID should be declared in DE 2/7
The MRN of this declaration must be provided to the dispatching Free Zone/Freeport Business for their records as evidence that the goods have been entered to the receiving Free Zone/Freeport premises.
The dispatching Free Zone/Freeport business must also be provided with confirmation of receipt of the goods into the receiving Free Zone/Freeport business premises.
A procedure code in the 78 series must be used where the goods are subject to prohibitions, restrictions or licensing requirements.
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 a Free Zone authorisation/Freeport business authorisation being issued by HMRC to operate in a Free Zone/Freeport Customs Site in GB/ IoM by both the dispatching and receiving premises authorisation holders.
The goods must be entered to an approved Free Zone/Freeport business premises, located within the Free Zone/Freeport customs site, declared in DE 2/7 (Identification of Warehouse) of the declaration, in order to suspend the import duties and other charges.
Goods specified in Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 must not be entered into the Free Zone/ Freeport procedure.
A customs clearance request (C21) may not be used to release the goods to a Free Zone/Freeport where the goods are subject to prohibitions, restrictions or licensing requirements.
This Procedure Code may not be used with Simplified Declaration Procedure (SDP) Regular Use or Entry in Declarants Records (EIDR).
Notices:
- Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
- Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018
- Notices under The Customs Transit Procedures (EU Exit) Regulations 2018
Declaration category:
H2.
Declaration Type (DE 1/1):
Enter code: IM or CO
For goods released to the Free Zone/Freeport that have customs union status (for example, they originate in a UK Special Fiscal Territory), 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 Free Zone/ Freeport stock reference number associated with the removal from the dispatching Free Zone/ Freeport | 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). | Not applicable |
| Z | DCS (to represent any DUCR part no’s). | Enter any part numbers associated with the DUCR (as appropriate). | Not applicable |
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 Free Zone/Freeport).
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 Free Zone/Freeport Customs Site. | PREMS | Enter the full name, address and country of the dispatching Free Zone/Freeport Customs Site 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 Free Zone/Freeport 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 Free Zone/ Freeport, enter the type of preference claimed, for example, GSP, ACP, EFTA. |
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, C600 to be declared for the receiving Freeport Business Authorisation). 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 Free Zone/Freeport business authorisation details:
Enter the appropriate document code from the table below to indicate the type of Free Zone authorisation/Freeport business authorisation held by the receiving Free Zone/ freeport business authorisation holder:
| Document code | Document identifier: country code | Document identifier: authorisation type code | Document identifier: authorisation number |
|---|---|---|---|
| C600 | For example, GB | FP | The Freeport business authorisation number |
| C600 | For example, GB | FZ | The Free Zone authorisation number |
Details of the dispatching Free Zone/ Freeport Customs Site should be declared as a PREMS AI statement in DE 2/2. The dispatching Free Zone/ Freeport Business Authorisation holder’s details are not required in DE 2/3 or DE 3/39.
Identification of warehouse (DE 2/7): (Receiving Free Zone/Freeport Customs Site)
Enter:
| Free Zone/Freeport Customs Site type | Free Zone/Freeport Customs Site identifier |
|---|---|
| Z | Followed by the Free Zone/Freeport customs site identification number of the receiving Free Zone/ Freeport Customs Site |
Holder of the authorisation identification number (DE 3/39): (Receiving Freeport Business):
Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, FP to be declared for a Freeport business authorisation holder).
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 |
|---|---|---|
| Freeport business | FP | The EORI number of the authorisation holder of the receiving Freeport business authorisation holder. |
| Free Zone | FZ | The EORI number of the authorisation holder of the receiving Free Zone |
Details of the dispatching Free Zone/ Freeport Customs Site should be declared as a PREMS AI statement in DE 2/2. The dispatching Free Zone/ Freeport Business Authorisation holder’s details are not required in DE 2/3 or DE 3/39.
Location of Goods (DE 5/23): (dispatching Free Zone/ Freeport Customs Site)
Enter the location details appropriate to the dispatching warehouse as indicated in the table below:
| Type of Authorisation held | Location Type Identifier | Location Details |
|---|---|---|
| Free Zone authorisation | Enter ‘GBBYFZ’ | Followed by the premises ID of the dispatching Free Zone. |
| Freeport Customs Site | Enter ‘GBBYFP’ | Followed by the premises ID of the dispatching Freeport Customs Site. |
Supervising customs office (DE 5/27):
DE 5/27 is optional on GB declarations but if completed, enter the supervising customs office code applicable for the Free Zone/Freeport business authorisation: GBLIV002
Additional Procedure Codes (DE 1/11):
The following Additional Procedure Codes may be used with Procedure Code 7878:
Union Additional Procedure Codes:
F15.
National Additional Procedure Codes:
000, 1VW
Notes:
The use of this procedure code is a declaration by the authorisation holder that the conditions laid down in the relevant legislation 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 the Free Zone/Freeport procedure 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 Free Zone/Freeport business premises.
- removed from the same dispatching Free Zone/Freeport Customs Site and
- have the same 4-digit procedure code (7878) in DE 1/10.
Entry under this Customs Procedure is a declaration that:
- the goods are not goods excluded from the Free Zone/Freeport procedure.
- the goods will be removed from the Free Zone/Freeport Customs Site 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 Free Zone/Freeport Customs site in the receiving Free Zone/Freeport Customs Site stated in DE 2/7 (Identification of Warehouse).
- all other conditions and requirements associated with entry to the Free Zone/Freeport procedure will be met.
- all other conditions and requirements associated with entry of the goods to the Free Zone/Freeport procedure will be met.
Security required:
Guarantee information is not required to be declared on an H2 declaration.