Guidance

Additional Procedure Code C-Series: Re-export or dispatch of CSDR goods

Updated 19 December 2023

This Appendix contains the specific completion rules instructions for the C-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:

C12: Re-export of Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Council Regulation (EC) No 1186/2009

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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.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.

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. This restriction does not apply to DE 7/10 and DE 7/18 where seals information is required for pre-departure declarations
• Information must be entered at item level where it differs for even a single goods item

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.

C12: Re-export of Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Council Regulation (EC) No 1186/2009

Description of Procedure:

Re-export or dispatch of educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II under Council Regulation (EC) 1186/2009, Article 43.

Goods covered:

The re-export or dispatch of exhibition goods, including goods produced by the United Nations (UN), originally consigned to a museum or gallery approved by the National Import Reliefs Unit (NIRU) of HMRC on which relief from Customs Duty, was granted.

The re-export or dispatch of visual and auditory materials, including goods produced by the UN, of an educational, scientific or cultural nature on which relief from Customs Duty was granted.

Conditions for Use:

UN produced goods:

• DE 2/2 does not require completion with a NIRU approval number for UN produced goods

Non-UN produced goods:

• the NIRU approval number must be quoted in DE 2/2 (Additional Information)
• When non-UN goods are being re-exported, the approved entity named on the original import declaration must inform NIRU first

General conditions:

The MRN of the import declaration used to originally enter the goods to the relief must be declared in DE 2/1 (Previous Documents) of the re-export or dispatch declaration.

Information on the goods under this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

Refer to the detailed conditions shown on GOV.UK using the links provided under Notices.

Restrictions on usage:

This Additional Procedure Code may only be used at re-export or dispatch where C12 was declared on the original import declaration.

VATZ must not be entered in DE 6/17 when using this additional procedure code where F45 and VAT relief was claimed at the time of importation. Goods must not be in excise duty suspense.

Entry in Declarants Records (EIDR) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.

EIDR may only be used for direct exports and where the pre-departure declaration is waived, as per Commission Delegated Regulation (EU) No. 2015/2446, Article 245.

Notices

Pay no Customs Duty and VAT on importing museum and gallery exhibits.

Pay no import duty or VAT on visual and auditory goods.

VAT on goods exported from the UK (VAT Notice 703).

Specific fields in the declaration/notes on completion

Additional Information (DE 2/2):

The following AI statements must be included in DE 2/2:

Coverage	AI statement code	Details to be declared
NIRU certificate/ approval letter.	GEN13	Enter either: the NIRU certificate/approval letter serial number or: declare ‘UN Goods’ and provide the reference/identification reference for the specific visual and auditory goods that was assigned at importation.

Security required:

–

VAT:

Where VAT relief was claimed on the original import declaration:

VATZ must not be entered in DE 6/17 when using this additional procedure code where F45 and VAT relief was claimed at the time of importation.

The use of this additional procedure code discharges the requirement to pay the relieved VAT.

Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.

Where no VAT relief was claimed at the time of importation:

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).

Excise:

Goods must not be in excise duty suspense.

Post clearance action:

–

Notes

Additional Procedure Code C12 can only be used with Requested and Previous Procedure Code (DE 1/10): 1040.

Additional documents needed:

The MRN of the import declaration used to originally enter the goods to the relief must be declared in DE 2/1 (Previous Documents) of the re-export or dispatch declaration.