Additional Procedure Code 6-Series (Appendix 2B)
Updated 5 April 2024
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This Appendix contains the specific completion rules instructions for the 6-series National Additional Procedure Codes for Data Element (DE) 1/11 for Imports.
Use the DE 1/10 — 1/11 correlation matrix, Additional Procedure Code index list and their respective completion notes to help you identify the correct code to use and for additional guidance on how to complete the declaration.
This Appendix includes Additional Procedure Codes:
63P: Free Circulation goods, previously exported, now being re-imported with a simultaneous claim to Returned Goods Relief (RGR) and Onward Supply Relief (OSR)
68P: Free circulation goods, previously exported, now being entered to an excise warehouse with a simultaneous claim to Returned Goods Relief
Notes:
The completion notes in this Appendix are a supplement to the main Customs Declaration Service (CDS) Declaration Completion Instructions for Imports.
This Appendix only contains any additional completion notes for each 3-digit Additional Procedure Code and does not constitute full guidance on how the declaration should be completed.
Where a single goods item requires the use of both Union and National Additional Procedure Codes, Union Codes (from Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes) should be declared first (see CDS Declaration Completion Instructions for Imports, DE 1/11 for more details).
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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.
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.
63P: Free Circulation goods, previously exported, now being re-imported with a simultaneous claim to Returned Goods Relief (RGR) and Onward Supply Relief (OSR)
Description of procedure:
Re-importation of free circulation goods to RGR with simultaneous claim to a VAT-exempt and/ or excise duty suspension supply (Onward Supply Relief (OSR)) to another Member State.
Goods covered:
This Additional Procedure Code must only be used when both of the following apply:
- Release for free circulation of re-imported goods in an unaltered state simultaneously claiming Returned Goods Relief (RGR, Article 203 EU Reg. No. 952/2013 (UCC)) upon payment of any customs duties and other charges, where the goods were temporarily exported to a third country.
- Release for free circulation of goods simultaneously onward supplied to another Member State which are the subject of a VAT exempt (and where applicable excise duty-suspension) onward supply to another Member State (Article 143(2) of Directive 2006/112 and/ or Article 17(1)(b) of Directive 2008/118/EC), and where the goods have not been subject to any previous procedure.
This Additional Procedure Code may also be used where the goods are being released from a customs warehouse and claiming both RGR and OSR.
Conditions for use:
The goods must meet the conditions applicable for both RGR and OSR.
Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.
These notes must be read in conjunction with the appropriate completion notes for the Procedure Code used on the declaration (DE 1/10).
This additional procedure code is only to be used where the full conditions of both RGR and OSR are met.
Returned Goods Relief (RGR)
This Additional Procedure Code is used to claim duty (and where applicable VAT) relief under RGR with simultaneous release for free circulation of goods re-imported in an unaltered state, where the goods were temporarily exported to a third country (Article 203 EU Reg. No. 952/2013 (UCC)).
Any customs duties or other charges previously refunded at export must be repaid prior to the release of the goods.
Evidence must be available to demonstrate the Union status of the goods at their original export.
The MRN of the export declaration or C21e must be declared as a previous document in DE 2/1 using previous document code MRN.
Where alternative evidence is provided in lieu of an export declaration/ C21e MRN, the evidence used must:
- Have a reference number declared against code ZZZ in DE 2/1
- clearly identify the goods,
- confirm the physical export of those goods and
- their duty status at export.
The following may be accepted as a form of alternative evidence where it meets the above conditions:
- a document that proves the goods were previously in the EU
- a copy of the export invoice
- a copy of the export airway bill or bill of lading
- a commercial certificate of shipment prepared at the time of export
- a certificate of posting relating to the export of the goods
- a copy of the import invoice if it clearly shows that the goods are being returned
- a suitable statement from the manufacturer or exporter if other than yourself
- a preferential origin form EUR1 in certain cases, contact our helpline on Telephone: 0300 200 3700 for further details
- in the case of collectable items, catalogue information or qualified opinion from collectors’ or auction houses
- stock record book.
Goods must return in an un-altered state, to the Union within 3 years of export (unless a waiver has been granted). A period of 6 years is allowed for Crown Servants. No changes may be made to the goods, other than to maintain them in the same working condition as they were exported.
No changes may be made to the goods that will increase the value or upgrade the specification.
In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the EORI number or named person shown in DE 3/1 or DE 3/2 at export and DE 3/15 or DE 3/16 at import must be the same).
VAT relief cannot be claimed on their arrival in the destination member state if the goods were sold while outside the European Union unless the specific conditions in Pay less import duty and VAT when re-importing goods to the UK are met.
Where goods are being released from a customs warehouse with a simultaneous claim to RGR, DE 2/3, DE 2/7 and DE 3/39 should be completed with the relevant customs warehouse details.
Where goods are being released to RGR from a customs warehouse, a Customs Warehousing (CW) authorisation is need to use this additional procedure code, see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.
The MRN of this declaration must be provided to the warehousekeeper for their records as evidence that the goods have been entered to a customs procedure.
Onward Supply Relief (OSR):
This Procedure Code is used to claim release for free circulation with the payment of any customs duties for non-Union Goods (H1), with simultaneous VAT-exempt onward supply to another Member State with, when applicable, an excise-duty suspension.
or a request for VAT-exempt onward supply in the context of trade between the Union and the territories with which it has formed a customs union of goods (H5). Excise duties, where applicable will be suspended.
In order to use this procedure, the declarant must meet the conditions listed in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in DE 3/40 Additional fiscal references identification no.
Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC)), in order for the goods to be released to this procedure.
The VAT and any applicable excise duty will be due in the Member State of final destination.
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 into the member state of final destination).
The goods must use an appropriate Requested Procedure Code in the 42 series and comply with the full terms and conditions of Onward Supply Relief and the associated previous procedure concerned (as applicable to the DE 1/10 Procedure Code being used).
This Additional Procedure Code cannot be used with Entry in Declarant’s Records (EIDR).
Notices:
Please refer to Pay less import duty and VAT when re-importing goods to the UK for details of the full conditions of RGR which must be met in order to use this Additional Procedure Code.
Information on Onward Supply Relief may be found in the following Notices on Gov.uk:
Import goods into the UK: step by step
Working out the customs value of your imported goods
Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland
Check if you can claim VAT relief on goods imported into Northern Ireland for onward supply to the EU
Information on Customs Warehousing can be found on Gov.UK:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Please refer to the full completion rules in Appendix 1: DE 1/10: Requested and Previous Procedure Codes for the specific completion instructions for the requested and previous procedure code being used within the 42 series. These notes only cover any additional RGR requirements.
Additional Information (DE 2/2):
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 |
| Duty calculation override Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by this Additional Procedure Code See CDS Declaration Completion Instructions for Imports for details on how to declare the tax lines in DE 4/4 — 4/7 when code OVR01 is used. |
OVR01 | Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override. For example: Duty override claimed RGR |
| Code used to declare: That the pallets or containers being re-imported by (foreign consignors name) were previously in free circulation in the EU: • Are owned by the importer being returned within 3 years of the original export • Being returned to the importers who or on whose behalf they were previously exported for import free of duty • Being returned to the importers who originally declared the goods to export for import free of VAT • That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded. • That the pallets or containers are eligible for RGR. |
PAL05 | Enter ‘RGR Pallets or Containers’ followed by: • The name of the Exporter from the declaration or clearance request that was used to originally export the goods • The date of the original export declaration or clearance request |
| Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement. |
PREMS | Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by ‘-‘. |
Documents produced, certificates and authorisations, additional references (DE 2/3):
The specific document code references detailed below should be declared (as applicable).
Enter the following for the INF3 form (Form C&E 1158):
An INF3 is only required where RGR triangulation applies (see Pay less import duty and VAT when re-importing goods to the UK for details).
| Document code | Document identifier | Document status |
|---|---|---|
| C605 | Enter the INF3 reference number | Use status code AC if certification is required otherwise use status code AE. |
Additional RGR national document codes which may be required:
Enter the following for the C1314 (RGR claim form):
| Document code | Document identifier | Document status |
|---|---|---|
| 1314 | Enter the MRN of the export declaration, C21e or reference number of the alternative evidence the RGR claim relates to | The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate. |
Enter the following for the C&E1246 (RGR duplicate lists):
| Document code | Document identifier | Document status |
|---|---|---|
| 1246 | Enter the MRN of the export declaration, C21e or reference number of the alternative evidence the RGR claim relates to | The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate. |
Customs Warehouse authorisation details (where applicable):
| Document code | Document identifier: country code | Document identifier: authorisation type code | Document identifier: authorisation number |
|---|---|---|---|
| C517 | e.g. GB | CWP (Private Customs Warehouse) | The customs warehouse authorisation number. |
| C518 | e.g. GB | CW1 (public customs warehouse type 1) | The customs warehouse authorisation number. |
| C519 | e.g. FR | CW2* (public customs warehouse type 2) | The customs warehouse authorisation number. |
*Please note: CW2 must not be used with GB.
Security required:
—
VAT:
VAT will be payable, unless specifically relieved under RGR, in the Member State of final Destination.
Excise:
RGR does not provide relief from excise duty and any excise duty suspended under this Additional Procedure Code must be accounted for, if applicable, in the destination Member State.
Post clearance action:
—
Notes:
Where RGR is being claimed on re-imported IP goods, Additional Procedure Codes F04 or F07 must be used instead of 63P.
Where RGR is being claimed on goods be re-imported and placed back under the end use procedure, Additional Procedure Code 1RL must be used instead of 63P.
Additional Procedure Code 63P can only be used with Requested and Previous Procedure code (DE 1/10): 0100, 0171, 4200, 4271.
Additional Notes:
The use of this Additional 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.
- Agents must have prior written approval from the importer to enter goods to RGR on their behalf and ensure a copy of the declaration is returned to the holder.
- Pay less import duty and VAT when re-importing goods to the UK defines what is meant by ‘Goods in free circulation’.
- All supporting materials (for example rope, wood and plastic) used for the storage and protection of the goods are also eligible for relief.
- Evidence of export and free circulation status as described in Pay less import duty and VAT when re-importing goods to the UK except where the export declaration reference is quoted in DE 2/1 (Previous Documents).
Entry under this Procedure Code is a declaration that:
- The goods are eligible to claim RGR.
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with claiming RGR have been met.
- The goods were in free circulation when previously exported from the customs territory of the EU of Territory with which the EU has formed a customs union.
- The goods are being entered for free circulation within 3 years of them being exported from that territory unless a valid waiver is claimed. A period of 6 years is allowed for Crown Servants.
- If the waiver of the 3-year time limit for reimportation is claimed due to special circumstances, insert ‘Waiver of time limit claimed’ in DE 2/2 as a GEN03 AI Statement. This waiver must be shown to be reasonable to HMRC when requested.
- The goods have not undergone any process or repair outside that territory other than routine maintenance to keep them in good condition, or handling which only altered the goods appearance, for example attaching operating instructions in foreign languages.
- VAT will be payable, unless specifically relieved under RGR, in the Member State of final Destination.
Additional documents needed:
—
68P: Free circulation goods, previously exported, now being entered to an excise warehouse with a simultaneous claim to Returned Goods Relief
Description of procedure:
Re-importation of free circulation goods to RGR with simultaneous entry to an approved excise warehouse.
Goods covered:
This Additional Procedure Code must only be used when both of the following apply:
- Release for free circulation of re-imported goods in an unaltered state simultaneously claiming Returned Goods Relief (RGR, Article 203 EU Reg. No. 952/2013 (UCC)) upon payment of any customs duties where the goods were temporarily exported to a third country.
- Release of goods for free circulation simultaneously placed under a warehousing procedure other than customs warehousing (placed in an excise warehouse), where neither excise nor (when applicable) VAT, has been paid. The law which governs the storage of goods in an excise warehouse may be found in Receive goods into and remove goods from an excise warehouse (Excise Notice 197).
This Additional Procedure Code may also be used where the goods are being released from a customs warehouse for entry to an excise warehouse simultaneously claiming RGR.
Conditions for use:
The goods must meet the conditions applicable to RGR and excise warehousing to use this Additional Procedure Code.
Any customs duties not relieved under RGR must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.
These notes must be read in conjunction with the appropriate completion notes for the Procedure Code used on the declaration (DE 1/10).
This additional procedure code is only to be used where the full conditions of both RGR and excise warehousing are met.
Returned Goods Relief (RGR)
This Additional Procedure Code is used to claim duty (and where applicable VAT) relief under RGR with simultaneous release for free circulation of goods re-imported in an unaltered state, where the goods were temporarily exported to a third country (Article 203 EU Reg. No. 952/2013 (UCC)).
Any customs duties or other charges previously refunded at export must be repaid prior to the release of the goods.
Evidence must be available to demonstrate the Union status of the goods at their original export.
The MRN of the export declaration or C21e must be declared as a previous document in DE 2/1 using previous document code MRN.
Where alternative evidence is provided in lieu of an export declaration/ C21e MRN, the evidence used must:
- Have a reference number declared against code ZZZ in DE 2/1
- clearly identify the goods,
- confirm the physical export of those goods and
- their duty status at export.
The following may be accepted as a form of alternative evidence where it meets the above conditions:
- a document that proves the goods were previously in the EU
- a copy of the export invoice
- a copy of the export airway bill or bill of lading
- a commercial certificate of shipment prepared at the time of export
- a certificate of posting relating to the export of the goods
- a copy of the import invoice if it clearly shows that the goods are being returned
- a suitable statement from the manufacturer or exporter if other than yourself
- a preferential origin form EUR1 in certain cases, contact our helpline on Telephone: 0300 200 3700 for further details
- in the case of collectable items, catalogue information or qualified opinion from collectors’ or auction houses
- stock record book.
Goods must return in an un-altered state, to the Union within 3 years of export (unless a waiver has been granted). A period of 6 years is allowed for Crown Servants.
No changes may be made to the goods, other than to maintain them in the same working condition as they were exported.
No changes may be made to the goods that will increase the value or upgrade the specification.
In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the EORI number or named person shown in DE 3/1 or DE 3/2 at export and DE 3/15 or DE 3/16 at import must be the same).
VAT relief cannot be claimed on their removal from the excise warehouse if the goods were sold while outside the European Union unless the specific conditions in Pay less import duty and VAT when re-importing goods to the UK are met.
Where goods are being released from a customs warehouse with a simultaneous claim to RGR, DE 2/2 (PREMS AI Code), DE 2/3, and DE 3/39 should be completed with the relevant customs warehouse details.
Where goods are being released to RGR from a customs warehouse, a Customs Warehousing (CW) authorisation is needed to use this additional procedure code, see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.
The MRN of this declaration must be provided to the customs warehousekeeper for their records as evidence that the goods have been entered to a customs procedure.
Please see Pay less import duty and VAT when re-importing goods to the UK for additional conditions for eligibility for RGR.
Excise Warehousing:
This Additional Procedure Code is used where the goods are released for free circulation but where excise duties (and where applicable VAT) are suspended by entering them into an approved excise warehouse.
These notes must be read in conjunction with the appropriate completion notes for the Procedure Code used on the declaration (DE 1/10).
Restrictions on usage:
Goods may only use this Additional Procedure code where the goods are claiming a suspension of excise duty on entry to an approved excise warehouse.
Any excise duty suspended will be payable on their removal from the excise warehouse.
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 on removal from the excise warehouse).
The goods must use an appropriate Requested Procedure Code in the 07 series and comply with the full terms and conditions of excise warehousing and the associated previous procedure concerned (as applicable to the DE 1/10 Procedure Code being used).
The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in DE 2/7 (Identification of Warehouse) of the declaration, with suspension of excise duty and where applicable, VAT.
Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibitions or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).
This Additional Procedure Code cannot be used with Entry in Declarant’s Records (EIDR).
Notices:
Please refer to Pay less import duty and VAT when re-importing goods to the UK for details of the full conditions of RGR which must be met in order to use this Additional Procedure Code.
Information can be found on Excise suspense regimes on Gov.UK:
Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179).
Aviation turbine fuel (Excise Notice 179a).
Biofuels and other fuel substitutes (Excise Notice 179e) before 1 April 2022.
Registration and approval of excise goods held in duty suspension (Excise Notice 196).
Receive goods into and remove goods from an excise warehouse (Excise Notice 197).
Excise Notice 476: Tobacco Products Duty.
Information on Customs Warehousing can be found on Gov.UK:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Please refer to the full completion rules in Appendix 1: DE 1/10: Requested and Previous Procedure Codes for the specific completion instructions for the requested and previous procedure being used in the 07 series. These notes only cover any additional RGR requirement.
Additional Information (DE 2/2):
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 |
| Duty calculation override Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by this Additional Procedure Code See CDS Declaration Completion Instructions for Imports for details on how to declare the tax lines in DE 4/4 — 4/7 when code OVR01 is used. |
OVR01 | Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override. For example: Duty override claimed RGR |
| Code used to declare: That the pallets or containers being re-imported by (foreign consignors name) were previously in free circulation in the EU: • Are owned by the importer being returned within 3 years of the original export • Being returned to the importers who or on whose behalf they were previously exported for import free of duty • Being returned to the importers who originally declared the goods to export for import free of VAT • That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded. • That the pallets or containers are eligible for RGR. |
PAL05 | Enter ‘RGR Pallets or Containers’ followed by: • The name of the Exporter from the declaration or clearance request that was used to originally export the goods • The date of the original export declaration or clearance request |
| Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement. |
PREMS | Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by ‘-‘. |
Documents produced, certificates and authorisations, additional references (DE 2/3):
The specific document code references detailed below should be declared (as applicable).
Enter the following for the INF3 form (Form C&E 1158):
An INF3 is only required where RGR triangulation applies (see Pay less import duty and VAT when re-importing goods to the UK for details).
| Document code | Document identifier | Document status |
|---|---|---|
| C605 | Enter the INF3 reference number | Use status code AC if certification is required otherwise use status code AE. |
Additional RGR national document codes which may be required:
Enter the following for the C1314 (RGR claim form):
| Document code | Document identifier | Document status |
|---|---|---|
| 1314 | Enter the MRN of the export declaration, C21e or reference number of the alternative evidence the RGR claim relates to | The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate. |
Enter the following for the C&E1246 (RGR duplicate lists):
| Document code | Document identifier | Document status |
|---|---|---|
| 1246 | Enter the MRN of the export declaration, C21e or reference number of the alternative evidence the RGR claim relates to | The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate. |
Customs Warehouse authorisation details (where applicable):
| Document code | Document identifier: country code | Document identifier: authorisation type code | Document identifier: authorisation number |
|---|---|---|---|
| C517 | e.g. GB | CWP (Private Customs Warehouse) | The customs warehouse authorisation number. |
| C518 | e.g. GB | CW1 (public customs warehouse type 1) | The customs warehouse authorisation number. |
| C519 | e.g. FR | CW2* (public customs warehouse type 2) | The customs warehouse authorisation number. |
*Please note: CW2 must not be used with GB.
Security required:
—
VAT:
VAT will be payable, unless specifically relieved under RGR, on the goods removal from the excise warehouse.
Use of this procedure code gives relief from VAT which must be accounted for, if applicable, upon removal from the Excise Warehouse.
Excise:
RGR does not provide relief from excise duty and any excise duty suspended under this Additional Procedure Code must be accounted for on removal from the excise warehouse.
Post clearance action:
—
Notes
Where RGR is being claimed on re-imported IP goods, Additional Procedure Codes F04 or F07 must be used instead of 63P.
Where RGR is being claimed on goods be re-imported and placed back under the end use procedure, Additional Procedure Code 1RL must be used instead of 63P.
Additional Procedure Code 68P can only be used with Requested and Previous Procedure code (DE 1/10): 0700, 0771.
Additional notes:
The use of this Additional 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.
- Agents must have prior written approval from the importer to enter goods to RGR on their behalf and ensure a copy of the declaration is returned to the holder.
- Pay less import duty and VAT when re-importing goods to the UK defines what is meant by ‘Goods in free circulation’.
- All supporting materials (for example rope, wood and plastic) used for the storage and protection of the goods are also eligible for relief.
- Evidence of export and free circulation status as described in Pay less import duty and VAT when re-importing goods to the UK except where the export declaration reference is quoted in DE 2/1 (Previous Documents).
Entry under this Procedure Code is a declaration that:
- The goods are eligible to claim RGR.
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with claiming RGR have been met.
- The goods were in free circulation when previously exported from the customs territory of the EU of Territory with which the EU has formed a customs union.
- The goods are being entered for free circulation within 3 years of them being exported from that territory unless a valid waiver is claimed. A period of 6 years is allowed for Crown Servants.
- If the waiver of the 3-year time limit for reimportation is claimed due to special circumstances, insert ‘Waiver of time limit claimed’ in DE 2/2 as a GEN03 AI Statement. This waiver must be shown to be reasonable to HMRC when requested.
- The goods have not undergone any process or repair outside that territory other than routine maintenance to keep them in good condition, or handling which only altered the goods appearance, for example attaching operating instructions in foreign languages.
- If claiming VAT relief on removal from the excise warehouse, it is a further declaration that:
- the goods were exported from the EU by the importer or on their behalf.
- any VAT due on the goods was paid and not refunded on export from the EU.
Additional documents needed:
—