Additional Procedure Code B-Series: Outward Processing
Updated 19 December 2023
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This publication is available at https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes/additional-procedure-code-b-series-outward-processing
This Appendix contains the specific completion rules instructions for the B-series Union Additional Procedure Codes for Data Element (DE) 1/11 for Exports.
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:
B51: Goods temporarily (re)exported for repair under guarantee using Outward Processing
B52: Defective goods temporarily (re)exported for replacement under guarantee using Outward Processing
B53: Outward Processing under agreements with third countries, possibly combined with VAT only Outward Processing
B54: Goods temporarily dispatched under VAT only Outward Processing
Notes:
The completion notes in this Appendix are a supplement to the CDS Declaration Completion Instructions for Exports.
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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.
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 Index List) should be declared first (see CDS Declaration Completion Instructions for Exports, 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.
B51: Goods temporarily (re)exported for repair under guarantee using Outward Processing
Description of Procedure:
Temporary (re)exportation of goods using Outward Processing (OP) for repair under guarantee in accordance with Council Regulation (EU) No. 952/2013 (UCC), Article 260 (goods repaired free of charge).
Goods covered:
The temporary (re)exportation of goods, to outside the territory of the Customs Union, under an OP authorisation, for an authorised repair carried out free of charge either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect.
Conditions for Use:
An OP authorisation is needed to use this Additional Procedure Code. This may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration), see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.
Evidence must be held prior to (re)export and produced on request to demonstrate that the repair was carried out free of charge.
Where Additional Procedure Code B51 is used with DE 1/10 Procedure Codes 2200 or 2244, the goods must be in free circulation and home use at the time of (re)export.
Where Additional Procedure Code B51 is used with DE 1/10 Procedure Codes 2151 or 2154, the goods must have been previously entered to Inward Processing (IP).
On re-importation the goods must be re-imported to IP or the revenue suspended by IP must be paid at the time of re-importation.
Restrictions on usage:
Evidence must be held and made available to Customs on request, demonstrating the audit trail between the temporarily exported goods and the subsequent re-importation of the repaired products.
If the goods were known to be defective at the time of original importation and this was reflected in the Customs Valuation at the time, then the goods are not eligible to use this Additional Procedure Code.
Additional Procedure Code, B02, may only be used at re-importation if Additional Procedure Code B51 is used at export.
Where an extended guarantee has been purchased with the goods, or the repair is chargeable, this Additional Procedure Code must not be used.
CAP goods may not be entered to this Additional Procedure Code.
This Additional Procedure code is only to be used for goods exported for repair. Where it is intended that goods will be replaced under guarantee, B52 should be used instead.
This Additional Procedure Code cannot be used for goods being dispatched to a Special Fiscal Territory or other territory with which the EU has formed a Customs Union for OP.
This Additional Procedure Code cannot be used with VAT only OP (DE 1/11 Codes B53 or B54).
This Additional Procedure Code cannot be used with Simplified Declaration Procedure (SDP) regular use or Entry in Declarant’s Records (EIDR).
Notices:
Check if you need to declare goods you bring into or take out of the UK.
Pay less or no duty on goods you store, repair, process or temporarily use.
VAT on goods exported from the UK (VAT Notice 703).
Specific fields in the declaration/notes on completion:
–
Security required
Where evidence of a repair free of charge cannot be produced at the time of re-importation, security may be required.
VAT
The DE 1/10 Procedure Code instructions on VAT zero-rating must be followed when using Additional Procedure Code B51.
VATZ must not be entered in DE 6/17 when using this additional procedure code where:
- 2151 and 2154 are used to re-export the goods, failure to re-enter the goods to IP will result in any suspended VAT becoming due on re-importation
- VAT relief was claimed on the original importation of the goods
- VAT relief is intended to be claimed at re-importation
In all other cases:
- Where eligible and the goods are being VAT zero-rated for exports, code VATZ must be entered in DE 6/17
- Goods may only be VAT zero-rated for exports, where the terms and conditions stipulated in VAT on goods exported from the UK (VAT Notice 703) are met
- Documentary evidence of export is needed to support a claim to VAT zero-rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments
- If evidence of export is not obtained within the specified period, then the supply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see VAT on goods exported from the UK (VAT Notice 703)
Subject to the conditions laid down Pay less or no duty on goods you store, repair, process or temporarily use being met, VAT is not chargeable at re-importation on repairs carried out free of charge.
Where VAT only OP is being used, Additional Procedure Codes B53 or B54 should be used instead of this Additional Procedure Code.
Excise
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code B51.
Post clearance action
The (re)export declaration and/or a copy of the departure message, clearly showing the MRN will not need to be endorsed by customs but the details of the (re)export declaration will need to be entered in DE 2/1 (Previous Documents) of the import declaration and kept for audit.
Notes:
Additional Procedure Code B51 can only be used with Requested and Previous Procedure codes (DE 1/10): 2151, 2154, 2200 and 2244.
Additional documents needed:
Documentary evidence of the identity and value of the temporarily exported goods must be retained and produced upon request.
B52: Defective goods temporarily (re)exported for replacement under guarantee using Outward Processing
Description of Procedure:
Temporary (re)exportation of defective goods using Outward Processing (OP) for replacement under guarantee in accordance with Council Regulation (EU) No. 952/2013 (UCC), Article 261 (goods replaced free of charge).
Goods covered:
The temporary (re)exportation of defective goods, to outside the territory of the Customs Union, under an OP authorisation for replacement under a guarantee.
Conditions for Use:
An OP authorisation is needed to use this Additional Procedure Code. This must be pre-approved (single member state or multi-state) – see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.
Evidence must be held prior to (re)export and produced on request to demonstrate that the defective goods were replaced under a guarantee.
Where Additional Procedure Code B52 is used with DE 1/10 Procedure Codes 2200 or 2244, the goods must be in free circulation and home use at the time of (re)export.
Where Additional Procedure Code B52 is used with DE 1/10 Procedure Codes 2151 or 2154, the goods must have been previously entered to Inward Processing (IP).
On re-importation the goods must be re-imported to IP or the revenue suspended by IP must be paid at the time of re-importation.
When replacement products have been imported under the Standard Exchange System (SES) with prior importation, Additional Procedure Code ‘48P’ must also be declared.
Where the defective goods were used prior to exportation, the subsequently imported replacement goods must also have been used.
Restrictions on usage:
Evidence must be held and made available to Customs on request, demonstrating the audit trail between the temporarily exported goods and the subsequent re-importation of the replaced products.
If the goods were known to be defective at the time of original importation and this was reflected in the Customs Valuation at the time, then the goods are not eligible to use this Additional Procedure Code.
Additional Procedure Code B03 may only be used at re-importation if Additional Procedure Code B52 is used at export.
Where an extended guarantee has been purchased with the goods, or the replacement is chargeable, this Additional Procedure Code must not be used.
CAP goods may not be entered to this Additional Procedure Code.
The replacement products, subsequently imported, must have the same eight-digit Combined Nomenclature code, the same commercial quality and the same technical characteristics as the defective goods, had the latter undergone repair. For instance, the goods (re)exported for replacement under this Additional Procedure Code must be intended for a like-for-like replacement to be imported rather than an upgrade.
This Additional Procedure Code cannot be used with Authorisation by Customs Declaration for Special Procedures.
This Additional Procedure Code is only to be used for defective goods exported for replacement. Where it is intended that goods will be repaired under guarantee, B51 should be used instead.
This Additional Procedure Code cannot be used for goods being dispatched to a Special Fiscal Territory or other territory with which the EU has formed a Customs Union for OP.
This Additional Procedure Code cannot be used with VAT only OP (DE 1/11 Codes B53 or B54).
This Additional Procedure Code cannot be used with Simplified Declaration Procedure (SDP) regular use or Entry in Declarant’s Records (EIDR).
Notices:
Check if you need to declare goods you bring into or take out of the UK.
Pay less or no duty on goods you store, repair, process or temporarily use.
VAT on goods exported from the UK (VAT Notice 703)
Specific fields in the declaration/notes on completion:
–
Security required
Where evidence of a replacement under guarantee cannot be produced at the time of re-importation, security may be required.
VAT
The DE 1/10 Procedure Code instructions on VAT zero-rating must be followed when using Additional Procedure Code B52.
VATZ must not be entered in DE 6/17 when using this additional procedure code where 2151 and 2154 are used to re-export the goods.
Where goods previously entered to IP are subsequently re-imported, failure to re-enter the goods to IP on re-importation will result in any suspended VAT becoming due.
VATZ must not be entered in DE 6/17 when using this additional procedure code where VAT relief was claimed on the original importation of the goods.
In all other cases:
- Where eligible and the goods are being VAT zero-rated for exports, code VATZ must be entered in DE 6/17
- Goods may only be VAT zero-rated for exports, where the terms and conditions stipulated in VAT on goods exported from the UK (VAT Notice 703) are met
- Documentary evidence of export is needed to support a claim to VAT zero-rating. The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments
- If evidence of export is not obtained within the specified period, then the supply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see VAT on goods exported from the UK (VAT Notice 703)
VAT is due on the full value of all replacement goods at importation even if supplied free of charge.
Where VAT only OP is being used, Additional Procedure Codes B53 or B54 should be used instead of this Additional Procedure Code.
Excise
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code B52.
Post clearance action
The (re)export declaration and/or a copy of the departure message, clearly showing the MRN will not need to be endorsed by customs but the details of the (re)export declaration will need to be entered in DE 2/1 (Previous Documents) of the import declaration and kept for audit.
Notes:
Additional Procedure Code B52 can only be used with Requested and Previous Procedure codes (DE 1/10): 2151, 2154, 2200 and 2244.
Additional documents needed:
Documentary evidence of the identity and value of the temporarily exported goods must be retained and produced upon request.
B53: Outward Processing under agreements with third countries, possibly combined with VAT only Outward Processing
Description of Procedure:
Temporary exportation or dispatch of goods for processing using Outward Processing (OP) where the customs duty is relieved under tariff preference and/ or OP.
Goods covered:
The temporary exportation or dispatch of goods for processing, where customs duty and VAT applies to the goods but the customs duty is relieved under tariff preference and/ or OP. For example, goods temporarily exported to Turkey for processing using Form A.TR.
Conditions for Use:
Evidence must be held and made available to Customs on request, demonstrating the audit trail between the temporarily exported or dispatched goods and the subsequent re-importation of the compensating products.
This Additional Procedure Code may be used for the dispatch of goods to a territory with which the EU has formed a Customs Union.
Where customs duty is relieved under tariff preference and OP:
- An OP authorisation is required to use this procedure code
- The OP authorisation may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration). See conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use
- Goods may be re-imported by a different person to the Exporter named in DE 3/1 or 3/2 of this export declaration
Where the customs duty is fully relieved under tariff preference and only VAT relief will be claimed under OP:
- An OP authorisation is not required to use this additional procedure code
- OP authorisation details do not need to be declared in DE 2/2, 2/3 and 3/39
- Additional Procedure Code, B06, may only be used at re-importation if Additional Procedure Code B53 or B54 are declared in DE 1/11 of the export declaration
- Evidence of eligibility for VAT only relief under OP procedure must be held
- VAT will be chargeable at re-importation on any processing costs incurred whilst the goods were temporarily exported or dispatched under OP unless the process was a repair free of charge
Restrictions on usage:
This Additional Procedure Code may not be used for the dispatch of goods to a Special Fiscal Territory.
Goods must not be in customs, excise or VAT suspense.
Goods may only be temporarily exported or dispatched for OP under this Additional Procedure Code where the Union has a tariff preference agreement in place.
This Procedure Code may not be used with Simplified Declaration Procedure (SDP) regular use or Entry in Declarant’s Records (EIDR).
Where customs duty is relieved under tariff preference and OP:
- An OP authorisation is required. This may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration)
- Where Authorisation by Customs Declaration (simplified authorisation) is being used, it is restricted to an annual usage of 3 declarations per calendar year
- Each individual transaction claiming the Authorisation by Customs Declaration is subject to a goods item value limit of £500,000
- Authorisation by Customs Declaration may only be claimed where the entry to and discharge of the special procedure occurs within the same Member State
- Where VAT relief is intended to be claimed at re-import, VATZ must not be declared in DE 6/17 on the export declaration
Where the customs duty is fully relieved under tariff preference and only VAT relief will be claimed under OP:
- Goods must not be re-imported by a different person to the Exporter named in DE 3/1 or 3/2 of the export declaration
- VATZ must not be entered in DE 6/17 when using this additional procedure code
- VAT only OP cannot be claimed at re-importation unless B53 or B54 is declared in DE 1/11 of the export declaration
- Goods are not eligible to use this additional procedure code if they will be sold during their temporary dispatch
Notices:
Check if you need to declare goods you bring into or take out of the UK.
Pay less or no duty on goods you store, repair, process or temporarily use.
VAT on goods exported from the UK (VAT Notice 703).
Specific fields in the declaration/notes on completion:
Where customs duty is relieved under tariff preference and OP:
- Where a pre-approved (single member state or multi-state) OP authorisation is held, authorisation details must be declared in DE 2/3 and 3/39
- Where Authorisation by Customs Declaration (simplified authorisation) is being used, AI code 00100 must be declared in DE 2/2. Authorisation details are not required in DE 2/3 and 3/39
Where the customs duty is fully relieved under tariff preference and only VAT relief will be claimed under OP:
- An OP authorisation is not required
- Authorisation details are not required in DE 2/2, 2/3 and 3/39
- AI code OPVAT must be declared in DE 2/2 instead
Additional Information (DE 2/2):
Enter where VAT only OP relief is being used:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| VAT only OP: This Code indicates that the goods are being temporarily dispatched using VAT only OP. This supersedes the need to declare authorisation details in DE 2/2, 2/3 and 3/39. Note: When OPVAT is declared, AI code 00100 is not required. |
OPVAT | To declare goods to VAT only OP: • Enter ‘VAT only relief’ |
Security Required:
–
VAT
Where tariff preference and OP will be claimed at re-import:
Where goods are zero rated at export:
- VAT relief cannot be claimed at re-importation
- The terms and conditions stipulated in VAT on goods exported from the UK (VAT Notice 703) must be met
- Documentary evidence of export is needed to support the claim to VAT zero-rating
- The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments
- If evidence of export is not obtained within the specified period, then the supply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see VAT on goods exported from the UK (VAT Notice 703)
Where only VAT relief will be claimed under OP at re-import:
- VATZ must not be entered in DE 6/17 when using this additional procedure code
Excise
Goods must not be in excise duty suspense.
Post clearance action
The export declaration and/or a copy of the departure message, clearly showing the MRN will not need to be endorsed by customs but the details of the export declaration will need to be entered in DE 2/1 (Previous Documents) of the import declaration and kept for audit.
Notes:
Additional Procedure Code B53 can only be used with Requested and Previous Procedure codes (DE 1/10): 2200.
Additional documents needed:
Documentary evidence of the identity and value of the temporarily dispatched goods must be retained and produced upon request.
B54: Goods temporarily dispatched under VAT only Outward Processing
Description of Procedure:
The temporary dispatch of goods for processing under VAT only Outward Processing (OP).
Goods covered:
The temporary dispatch of goods for processing, to a Special Fiscal Territory or other territory with which the EU has formed a customs union, under VAT only OP.
Conditions for Use:
An OP authorisation is not required to use this additional procedure code.
OP authorisation details do not need to be declared in DE 2/2, 2/3 and 3/39.
Additional Procedure Code F75 must also be declared in DE 1/11.
Additional Procedure Code B06 may only be used at re-importation if Additional Procedure Code B53 or B54 are declared in DE 1/11 of the export declaration.
Evidence of eligibility for VAT only relief under OP procedure must be held.
Evidence must be held and made available to Customs on request, demonstrating the audit trail between the temporarily dispatched goods and the subsequent re-importation of the compensating products.
VAT will be chargeable at re-importation on any processing costs incurred whilst the goods were temporarily dispatched under OP unless the process was a repair free of charge.
Restrictions on usage:
Goods must not be in customs, excise or VAT suspense.
Goods must not be re-imported by a different person to the Exporter named in DE 3/1 or 3/2 of the export declaration.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
VAT only OP cannot be claimed at re-importation unless B53 or B54 is declared in DE 1/11 of the export declaration.
Goods are not eligible to use this additional procedure code if they will be sold during their temporary dispatch.
This Additional Procedure Code cannot be used with Simplified Declaration Procedure (SDP) regular use or Entry in Declarant’s Records (EIDR).
Notices:
Check if you need to declare goods you bring into or take out of the UK.
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion:
Where goods are dispatched to a Special Fiscal Territory or territory with which the EU has formed a Customs Union and Additional Procedure Code F75 is declared in DE 1/11, the Exit Safety and Security (EXS) declaration data elements are not required.
Refer to the CDS Declaration Completion Instructions for Exports and Appendix 22: Declaration Category Data Sets for export declarations for details on this exemption.
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| VAT only OP: This Code indicates that the goods are being temporarily dispatched using VAT only OP. This supersedes the need to declare authorisation details in DE 2/2, 2/3 and 3/39. Note: When OPVAT is declared, AI code 00100 is not required. |
OPVAT | To declare goods to VAT only OP: • Enter ‘VAT only relief’ |
Security Required:
–
VAT
Goods must not be in VAT suspense.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Excise
Goods must not be in excise duty suspense.
Post clearance action
The export declaration and/or a copy of the departure message, clearly showing the MRN will not need to be endorsed by customs but the details of the export declaration will need to be entered in DE 2/1 (Previous Documents) of the import declaration and kept for audit.
Notes:
Additional Procedure Code B54 can only be used with Requested and Previous Procedure codes (DE 1/10): 2200.
Additional documents needed:
Documentary evidence of the identity and value of the temporarily dispatched goods must be retained and produced upon request.
An EXS declaration is not required for goods dispatched to a Special Fiscal Territory or territory with which the EU has formed a Customs Union.