Guidance

Additional Procedure Code 4-Series: Returned Goods Relief (RGR)

Updated 25 January 2024

This Appendix contains the specific completion rules instructions for the 4-series Additional Procedure Codes for Data Element (DE) 1/11 for Inventories Imports.

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

Notes:

The completion notes in this Appendix are a supplement to the main CDS BIRDS Declarations and Customs Clearance Request completion instructions.

This Appendix only contains any additional completion notes for each 3-digit Additional 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 a supplement to the DE 1/10 Procedure Code Notes and therefore any instructions relating to the requested or previous procedure included against the relevant DE 1/10 Procedure Code (see Appendix 1: DE 1/10: Requested and Previous Procedure Codes) must also be followed.

The DE 1/10 completion notes, including conditions and restrictions, are not repeated within or superseded by the DE 1/11 completion notes.

40A: Animals

Description of Procedure:

Claims to Returned Goods Relief (RGR) on re-imported Animals (Article 135(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

Animals, which were in free circulation at the time of exportation, now being re-imported and released to free circulation, with a simultaneous claim to RGR.

Conditions for Use:

The animal must meet the conditions for admittance to the Union, for example veterinary certificates, vaccinations, pet passport etc.

Animals may be re-imported to RGR using this Additional Procedure code for the following purposes:

• Grazing,
• Seasonal moving of livestock between regions,
• For performance of work or
• A saddle or draught animal being imported for private use

Evidence must be held to demonstrate the Union status of the animals being re-imported, for example animal passport.

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

Restrictions on usage:

This Additional Procedure Code may only be used for animals exempt from quarantine conditions and where a written customs declaration is not required.

Animals must be re-imported within 3 years of temporary export unless a waiver applies or the property of crown servants (6-years).

Where pets are declared as part of a wider consignment of personal effects, Additional Procedure Code 40P should be used instead.

Notices:

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

Additional information

Bringing food into Great Britain.

Bringing your pet dog, cat or ferret to Great Britain.

Notes:

Additional Procedure Code 40A can only be used with Requested and Previous Procedure code (DE 1/10): 0004.

40D: Disaster Relief Material

Description of Procedure:

Claims to Returned Goods Relief (RGR) on Disaster Relief Material (Article 135(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

Disaster relief materials include goods of any kind temporarily exported to counter the effects of disasters or similar situations outside the EU.

Conditions for Use:

Evidence must be held to demonstrate the Union status of the goods being re-imported, for example, export shipping documents.

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

Restrictions on usage:

Relief of excise duty is not available under Returned Goods Relief.

Only goods temporarily exported to aid in disaster relief actions may be re-imported using this Additional Procedure Code.

Any licensable, restricted or prohibited items must be declared using a written customs declaration.

Oral declarations may not be made for goods re-imported to RGR where:

• The goods are prohibited or restricted, or
• Other special import formality is required.

Notices:

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

Notes:

Additional Procedure Code 40D can only be used with Requested and Previous Procedure code (DE 1/10): 0004.

40F: Goods for use in Frontier Zone

Description of Procedure:

Claims to Returned Goods Relief (RGR) on goods for use in frontier zone (Article 135(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

Union goods re-imported and intended to remain within frontier zones, re-imported with relief from customs duties and import formalities.

Conditions for Use:

This Additional Procedure Code may be used to remove goods from the frontier zone of arrival to the frontier zone of intended use, for example arrived at Felixstowe, intended for use in Harwich.

The equipment must meet all of the following conditions:

• Be owned by a person established in a frontier zone of a non-Union Territory that is adjacent to the frontier zone of re-importation (within the Territory of the customs union) and
• Used by a person established in the Union frontier zone of re- import.

The goods may also be eligible when used for the building, repair or maintenance of infrastructure in Union frontier zones of re-imported from an adjacent non-Union frontier zone under the responsibility of public authorities.

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

Restrictions on usage:

If the re-imported goods are intended for use outside the frontier zone or in an adjacent location, a written customs declaration is required.

Relief of excise duty is not available under Returned Goods Relief.

Notices:

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

Notes:

The following evidence must be held:

• For equipment: evidence that is owned by a person established in the frontier zone and to be used by a person established in that frontier zone
• For goods used for the building, repair or maintenance of infrastructure in the frontier zone - evidence that such work is carried out under the responsibility of public authorities

Additional Procedure Code 40F can only be used with Requested and Previous Procedure code (DE 1/10): 0004.

40G: Goods Imported in Particular Situations Having No Economic Effect

Description of Procedure:

Claims to Returned Goods Relief (RGR) on goods imported in particular situations having no economic effect (Article 135(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

Any Union Status goods that are re-imported that are:

• Not covered by any other Additional Procedure Code, or
• Covered by other Additional Procedure Codes but do not comply with the conditions normally attached to that Additional Procedure Code

Conditions for Use:

This Additional Procedure Code may only be used for re-imported goods:

• With Union Status
• Less than 10,000 Euros in value, for use in the UK
• Being re-imported following temporary export within 3 years (or 6 years if owned by Crown Servants)
• Have not undergone any process or repair other than to maintain them in a working condition.

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

Restrictions on usage:

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

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

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

Relief of excise duty is not available under Returned Goods Relief.

Notices:

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

Notes:

Additional Procedure Code 40G can only be used with Requested and Previous Procedure code (DE 1/10): 0004.

40M: Medical, Surgical and Laboratory Equipment

Description of Procedure:

Claims to Returned Goods Relief (RGR) on Medical, surgical and laboratory equipment (Article 135(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

Medical, surgical and laboratory equipment re-imported following temporary export with relief from customs duties and import VAT.

Conditions for Use:

This Additional Procedure Code may be used to re-import:

• Medical
• Surgical or
• Laboratory equipment

Where such equipment was temporarily exported, on loan, at the request of a hospital or other medical institution in urgent need of such equipment, to make up for the inadequacy of its own facilities and where intended for diagnostic or therapeutic purposes.

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

Restrictions on usage:

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

• Demonstrating the Union status of the goods at the time of temporary export
• The length of time the goods have been outside the EU
• That the goods were loaned to a medical institution for diagnostic or therapeutic purposes
• The equipment must not have been exported for the purpose of repair or process.

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

Relief of excise duty is not available under Returned Goods Relief.

Notices:

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

Notes:

Additional Procedure Code 40M can only be used with Requested and Previous Procedure code (DE 1/10): 0004.

40P: Personal Effects Re-imported by Travellers

Description of Procedure:

Claims to Returned Goods Relief (RGR) on personal effects, including goods for sports purposes re-imported by travellers (Article 135(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

This Additional Procedure Code may be used to re-import:

• Travellers personal effects
• Goods for sports purposes
• Pets

Personal effects are articles new or used which a traveller may reasonably need for their personal use during a journey but excludes any goods temporarily exported for commercial purposes or

Goods for sports purposes are articles new or used which a traveller may reasonably need for their sports use during their stay outside the Union but excludes any goods temporarily exported for commercial purposes.

Conditions for Use:

This Additional Procedure Code may be used to re-import Union status goods where:

• They were temporarily exported by travellers on a stay outside the EU
• Are being reimported within 3 years of their temporary export (6-years if owned by a Crown Servant)
• Where evidence of the goods Union Status is held, for example, documentation which evidences the date of exit from the EU.

The re-imported goods may be transported in accompanied or unaccompanied baggage.

To be eligible to use this Additional Procedure code the goods must be:

• The traveller’s own personal effects. A traveller is a person temporarily leaving the customs territory of the EU.
• Goods which were used for sports purposes with an intrinsic value of under €10,000 or
• Pets, where re-imported as part of a larger consignment.

Personal effects/sports goods are articles new or used which a traveller may reasonably need for their personal use during their stay outside the EU.

The pet must meet the conditions for admittance to the Union, for example veterinary certificates, vaccinations, pet passport etc.

Evidence must be held to demonstrate the Union status of the pets being re-imported, for example pet passport.

Restrictions on usage:

This Additional Procedure Code may only be used for pets exempt from quarantine conditions and where a written customs declaration is not required.

This Additional Procedure Code may not be used for any goods used or intended for commercial purposes.

Any licensable, restricted or prohibited items must be declared using a written customs declaration.

Relief of excise duty is not available under Returned Goods Relief.

Notices:

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

Security needed

Security for customs duties and import VAT may be needed for goods over €10,000 in value where evidence is not provided to demonstrate their Union status.

Additional Information:

Bringing food into Great Britain.

Bringing your pet dog, cat or ferret to Great Britain.

Notes:

Additional Procedure Code 40P can only be used with Requested and Previous Procedure code (DE 1/10): 0004.

41P: Professional Equipment

Description of Procedure:

Claims to Returned Goods Relief (RGR) on professional equipment (Article 135(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

Union status professional equipment re-imported following temporary export with relief from customs duties and import VAT.

An oral declaration may be made to re-import the following Union status goods temporarily exported for use as:

• Portable musical instruments
• Equipment for sound/tele broadcasting
• Equipment for doctor to assist patients awaiting an organ transplant

Conditions for Use:

To be eligible to use this Additional Procedure Code the goods must be:

• Owned by a person established within the EU
• Re-imported either by the owner established within the EU or by an employee of the owner
• Temporarily exported by the importer or under their supervision, except in cases of visual co- production

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

Restrictions on usage:

This Additional Procedure Code may not be used for goods temporarily exported to:

• Be used for the industrial manufacture or packing of goods
• Exploit natural resources (except hand tools)
• Construct, repair or maintain buildings (except hand tools) or
• Be used on earth moving and like projects (except hand tools)

Relief of excise duty is not available under Returned Goods Relief.

Notices:

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

Notes:

Additional Procedure Code 41P can only be used with Requested and Previous Procedure code (DE 1/10): 0004.

42P: EU Pallets or Containers Returning to the EU

Description of Procedure:

Claims to Returned Goods Relief (RGR) on EU pallets or containers returning to the EU (Article 135(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

Empty Union (EU) status pallets or containers which are being re-imported following temporary export.

Conditions for Use:

This Additional Procedure Code may only be used to re-import EU pallets or containers:

• Where these are empty at the time of re-importation
• Whether or not they were filled at the time of temporary export
• Where evidence is held that the pallets or containers have EU status, for example, shipping manifests

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

Restrictions on usage:

This Additional Procedure Code may not be used to declare re-imported EU pallets or containers where they are filled at the time of re-importation.

Notices:

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

Notes:

When EU pallets or containers are re-imported filled, the customs declaration should be in respect of the goods being imported and should include AI statement PAL05 in DE 2/2.

Additional Procedure Code 42P can only be used with Requested and Previous Procedure code (DE 1/10): 0004.

40T: Means of Transport

Description of Procedure:

Claims to Returned Goods Relief (RGR) on:

• Means of road, rail, air, sea and inland waterway transport and/or
• Spare parts, accessories and equipment for said means of transport

(Article 135(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

The re-import of EU motor vehicles, civil aircraft, inland waterway vessels or sea going vessels that were temporarily exported for private or commercial transport use (Article 203, EU Reg. No. 952/2013 (Union Customs Code (UCC)).

Conditions for Use:

This Additional Procedure Code may be used for the following Means of Transport (MoT):

• Motorised road vehicles including cycles with engines, trailers/caravans imported with the vehicle or separately, component parts, normal accessories and equipment imported with the vehicle
• Rail transport (rail engines, railcars and rolling stock) of any description
• Sea going vessels of any description used to transport goods or persons including pleasure craft such as yachts
• Inland waterway vessels of any description used to transport goods to persons

Evidence must be held and produced on request that the means of transport, spare parts and accessories:

• Have Union status
• Were temporarily exported from the EU
• Are being re-imported within 3-years of their temporary export (6-years if belonging to a Crown Servant).

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

Restrictions on usage:

This Additional Procedure Code may not be used for MoT that were temporarily exported for a use other than for transport purposes.

For Means of Transport other than those listed under Conditions (see above), a written customs declaration must be used.

For details of other reliefs that may be available (for example; for sports purposes, exhibition or testing), read Pay less or no duty on goods you store, repair, process or temporarily use.

Relief of excise duty is not available under Returned Goods Relief.

Notices:

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

Notes:

Additional Procedure Code 40T can only be used with Requested and Previous Procedure code (DE 1/10): 0004.

40W: Welfare Material for Seafarers

Description of Procedure:

Claims to Returned Goods Relief (RGR) on welfare material for seafarers (Article 135(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

This Additional Procedure Code may be used to re-import Union status goods temporarily exported for use as welfare materials for seafarers.

Goods include:

• Reading material, such as books of any kind, correspondence courses, newspapers, journals and periodicals, pamphlets on welfare facilities in ports
• Audio visual material such as sound and image reproducing instruments, tape- recorders, radio sets, television sets, cinematographic and other projectors, recording on tapes or discs (language courses, radio programmes, greeting, music and entertainment), films, exposed and developed, film slides, videotapes
• Sports gear, such as sportswear, balls, rackets and nets, deck games, athletic equipment, gymnastic equipment
• Hobby material such as indoor games, musical instruments, material for amateur dramatics, materials for painting, sculpture, woodwork and metalwork, carpet making etc.
• Equipment for religious activities and parts and accessories for welfare material

Conditions for Use:

Relief will be granted for Union status goods that are being reimported after use:

• On a vessel engaged in international maritime traffic,
• Loaded on such a vessel and temporarily exported for personal use by the crew
• By the crew of such a vessel in cultural or social establishments managed by non-profit making organisations or in places of worship where services for seafarers are regularly held in a territory outside the EU

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

Restrictions on usage:

This Additional Procedure Code may not be used for goods exported

• For the purpose of repair or process
• For commercial use
• For use in the maintenance or operation of the vessel and its functions.

Relief of excise duty is not available under Returned Goods Relief.

Notices:

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

Notes:

Additional Procedure Code 40W can only be used with Requested and Previous Procedure code (DE 1/10): 0004.