Additional Procedure Code D-Series: Temporary Admission
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-d-series-temporary-admission
General Notes on D-Series Additional Procedure Codes:
The Exporter (declared in Data Element (DE) 3/1 or 3/2) must be the holder of the procedure for Temporary Admission (TA).
All D-series codes can be used with Simplified Declaration Procedure (SDP) regular use or Entry in Declarant’s Records (EIDR). However the following restrictions apply:
- SDP (regular use) may not be used with Customs Supervised Exports (CSE) for excise suspense goods
- EIDR and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under these Additional Procedure Codes
- EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA
- EIDR may only be used for direct exports and where the pre-departure declaration is waived, as per of Commission Delegated Regulation (EU) No. 2015/2446, Article 245
- Any other DE 1/11 Additional Procedure Codes used against the goods item must also permit the use of SDP (regular use) or EIDR
This Appendix contains the specific completion rules instructions for the D-series Union Additional Procedure Codes for 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:
D01: Re-Export or dispatch of Temporary Admission goods; Pallets (including pallet accessories and equipment)
D02: Re-Export or dispatch of Temporary Admission goods; Containers (including container accessories and equipment)
D03: Re-Export or dispatch of Temporary Admission goods; Means of road, rail, air, sea and inland waterway transport
D04: Re-Export or dispatch of Temporary Admission goods; Personal effects and goods for sports purposes previously imported by travellers
D05: Re-Export or dispatch of Temporary Admission goods; Welfare material for seafarers
D06: Re-Export or dispatch of Temporary Admission goods; Disaster relief material
D07: Re-Export or dispatch of Temporary Admission goods; Medical, surgical and laboratory equipment
D08: Re-Export or dispatch of Temporary Admission goods; Animals (twelve months or more)
D09: Re-Export or dispatch of Temporary Admission goods; Goods for use in frontier zone
D10: Re-Export or dispatch of Temporary Admission goods; Sound, image or data carrying media
D11: Re-Export or dispatch of Temporary Admission goods; Publicity material
D12: Re-Export or dispatch of Temporary Admission goods; Professional equipment
D13: Re-Export or dispatch of Temporary Admission goods; Pedagogic material and scientific equipment
D15: Re-Export or dispatch of Temporary Admission goods; Packings, empty
D16: Re-Export or dispatch of Temporary Admission goods; Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles
D17: Re-Export or dispatch of Temporary Admission goods; Special tools and instruments (six months)
D18: Re-Export or dispatch of Temporary Admission goods; Goods subject to tests, experiments or demonstrations
D19: Re-export or dispatch of Temporary Admission goods; Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract
D20: Re-Export or dispatch of Temporary Admission goods; Goods used to carry out tests, experiments or demonstrations without financial gain (six months)
D21: Re-Export or dispatch of Temporary Admission goods; Samples
D22: Re-Export or dispatch of Temporary Admission goods; Replacement means of production (six months)
D23: Re-Export or dispatch of Temporary Admission goods; Goods for events or for sale
D24: Re-Export or dispatch of Temporary Admission goods; Goods for approval (six months
D25: Re-Export or dispatch of Temporary Admission goods; Works of art, collectors’ items and antiques
D26: Re-Export or dispatch of Temporary Admission goods; Goods imported with a view to their sale by auction
D27: Re-Export or dispatch of Temporary Admission goods; Spare parts, accessories and equipment
D28: Re-Export or dispatch of Temporary Admission goods; Goods imported in particular situations having no economic effect
D29: Re-Export or dispatch of Temporary Admission goods; Goods imported for a period not exceeding three months
D30: Re-Export or dispatch of Temporary Admission goods: Means of transport, for persons established outside the customs territory of the Union, or for persons preparing the transfer of their normal place of residence outside that territory
D51: Re-export or dispatch of Temporary Admission goods; Temporary Admission with partial relief from duties
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
However, 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.
D01: Re-Export or dispatch of Temporary Admission goods; Pallets (including pallet accessories and equipment)
Description of Procedure:
Pallets (including spare parts, pallet accessories and equipment) (Commission Delegated Reg. (EU) No. 2015/2446, Articles 208 and 209).
Goods covered:
This Additional Procedure Code may only be used for pallets originally declared to Temporary Admission (TA) using code D01 in DE 1/11 on the original import declaration.
For relief purposes, the term ‘pallet’ means:
- A device on the deck of which a quantity of goods can be assembled to form a unit load for the purposes of transporting, handling or stacking with the assistance of mechanical appliances
- Made up of 2 decks separated by bearers, or a single deck supported by feet
- Special deck designed for air transport with an overall height reduced to the minimum compatible with handling by forklifts and pallet trucks it may or may not have a super structure
Conditions for Use:
This Additional Procedure Code is only to be used when instructed by HMRC and where PAL07 is not eligible for use on the DE 1/10 Procedure Code of the goods being exported.
This Additional Procedure Code may only be used where the pallets are re-exported or dispatched unloaded, and a re-export or dispatch declaration using Procedure Code 3153 is made in respect of the pallets.
Restrictions on usage:
This Additional Procedure Code relates only to the pallets, spare parts, pallet accessories and equipment itself and not the pallets contents.
This Additional Procedure Code is only to be used for pallets that are exported empty.
Where the pallets are exported filled, the declaration must be made in respect of the goods contained within the pallets and PAL07 declared in DE 2/2.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D01.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D01 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D02: Re-Export or dispatch of Temporary Admission goods; Containers (including container accessories and equipment)
Description of Procedure:
Containers (including container accessories and equipment) (Commission Delegated Reg. (EU) No. 2015/2446, Articles 210 and 211).
Goods covered:
This Additional Procedure Code may only be used for containers originally declared to Temporary Admission (TA) using code D02 in DE 1/11 on the original import declaration.
For relief purposes, ‘containers’ are defined as articles of transport equipment (lift vans, movable tanks and other similar structures) which are:
- Fully or partially enclosed to constitute a compartment for containing goods
- Of a permanent character and strong enough for repeated use
- Specifically designed to aid the carriage of goods, by one or more modes of transport, without immediate reloading
- Designed to be easily filled and emptied
- Designed for ready handling, particularly when being transferred between different modes of transport
- Having an internal volume of one cubic metre or more (air freight containers may be less than one cubic metre provided all other requirements above are met)
- Normal spare parts, accessories and equipment that accompany a container
- De-mountable bodies and platform flats
Conditions for Use:
This Additional Procedure Code is only to be used when instructed by HMRC and where PAL08 is not eligible for use on the DE 1/10 Procedure Code of the goods being exported.
This Additional Procedure Code may only be used where the containers are re-exported or dispatched unloaded, and a re-export or dispatch declaration using Procedure Code 3153 is made in respect of the containers.
Restrictions on usage:
This Additional Procedure Code relates only to the container itself and not its contents.
This Additional Procedure Code is only to be used for containers that are exported empty.
Where the containers are exported filled, the declaration must be made in respect of the goods within the containers and PAL08 declared in DE 2/2.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
This Additional Procedure Code cannot be used to declare vehicles, accessories or spare parts of vehicles.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D02.
Post clearance action:
–
Notes:
Eligible containers must be durably marked in a clearly visible place with:
- The identity of the owner or operator
- An identification mark and number given by the owners or operator and its tare weight including all its permanently fixed equipment (not needed for swap bodies or combined road-rail transport)
- With the exception of containers used for transport by air, the country to which the container belongs shown in full or by the ISO country code or by distinguishing initials used to indicate the country of registration of motor vehicles in international traffic or by numbers for swap bodies used in combined rail/road transport
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D02 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D03: Re-Export or dispatch of Temporary Admission goods; Means of road, rail, air, sea and inland waterway transport
Description of Procedure:
Means of road, rail, air, sea and inland waterway transport (Commission Delegated Reg. (EU) No. 2015/2446, Article 212) and spare parts, accessories and equipment for such goods (Commission Delegated Reg. (EU) No. 2015/2446, Article 213-215).
Goods covered:
This Additional Procedure Code may only be used for Means of Transport (MoT) originally declared to Temporary Admission (TA) using code D03 in DE 1/11 on the original import declaration.
Non-EU motor vehicles, rail, civil aircraft, sea going vessels or inland waterway vessels liable to customs duties and import VAT, that were temporarily imported for private or commercial transport use by a person:
- Established outside the EU
- A person established inside the EU (only available in circumstances identified in Pay less or no duty on goods you store, repair, process or temporarily use).
Eligible 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
- Civil aircraft
- 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
Conditions for Use:
This Additional Procedure Code may only be used where the MoT are re-exported or dispatched using Procedure Code 3153.
This Additional Procedure Code is only to be used when instructed by HMRC that a written customs declaration must be made.
Restrictions on usage:
This code is not appropriate for MoT that were temporarily imported for a use other than for transport purposes. For details of other reliefs that may be available (for example: for sports purposes, exhibition or testing), see Pay less or no duty on goods you store, repair, process or temporarily use.
This Additional Procedure Code should not be used for goods imported to TA using the oral declaration procedure.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the relieved/ suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D03.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D03 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D04: Re-Export or dispatch of Temporary Admission goods; Personal effects and goods for sports purposes previously imported by travellers
Description of Procedure:
Personal effects or goods for sports purposes previously imported by travellers (Commission Delegated Reg. (EU) No. 2015/2446, Article 219).
Goods covered:
This Additional Procedure Code may only be used for personal effects imported by travellers originally declared to Temporary Admission (TA) using code D04 in DE 1/11 on the original import declaration.
Travellers personal effects or goods for sports purposes (accompanied or unaccompanied) more than 10,000 Euros* in value where an oral declaration was not used at the time of importation or
Firearms and ammunition (regardless of their value) or pets, previously imported by a person normally resident outside the EU.
An illustrative list of personal effects and sports goods can be found in Pay less or no duty on goods you store, repair, process or temporarily use.
*See Restriction on usage below for goods of this nature under 10,000 Euros.
Conditions for Use:
This Additional Procedure Code may only be used where the personal effects/ sports goods previously imported by travellers are re-exported or dispatched using Procedure Code 3153.
Personal effects are articles new or used which a traveller may reasonably need for their personal use during a journey but excludes any goods imported for commercial purposes. (A traveller is a person temporarily entering the customs territory of the EU, not normally resident there.) or
Goods for sports purposes are articles new or used which a traveller may reasonably need for their sports use during their stay in the Union but excludes any goods imported for commercial purposes. (A traveller is a person temporarily entering the customs territory of the EU, not normally resident there.)
Restrictions on usage:
A declaration using this Additional Procedure Code is only required for personal effects/goods for sports purposes with a value of less than 10,000 Euros, where such goods were incorrectly declared (with payment of customs duties/import VAT) and a retrospective claim to the relief was made at the time of importation.
A re-export or dispatch declaration using a standard, simplified or supplementary declaration is only required at exportation where the goods were not originally imported using the oral declaration procedure on a C21i.
Where a C21i was used at importation, an oral declaration must also be used for the re-export or dispatch of the goods using a C21e. Refer to the CDS Customs Clearance Request Completion Instructions for Inventory Imports and Exports. This Additional Procedure Code should not be used for goods originally imported to TA using the oral declaration procedure.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D04.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D04 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D05: Re-Export or dispatch of Temporary Admission goods; Welfare material for seafarers
Description of Procedure:
Welfare material for seafarers (Commission Delegated Reg. (EU) No. 2015/2446, Article 220).
Goods covered:
This Additional Procedure Code may only be used for Welfare materials for seafarers originally declared to Temporary Admission (TA) using code D05 in DE 1/11 on the original import declaration.
Welfare materials for seafarers more than 10,000 Euros* in value where an oral declaration was not used at the time of importation.
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 nets, 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
*See Restriction on usage below for goods of this nature under 10,000 Euros.
Conditions for Use:
This Additional Procedure Code may only be used where the Welfare materials for seafarers are re-exported or dispatched using Procedure Code 3153.
The goods must have been:
- Used on a vessel engaged in international maritime traffic including goods from such vessels
- Unloaded from such a vessel and temporarily used ashore by the crew
- Used 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
Restrictions on usage:
A declaration using this Additional Procedure Code is only required for welfare materials for seafarers with a value of less than 10,000 Euros, where such goods were incorrectly declared (with payment of customs duties/import VAT) and a retrospective claim to the relief was made at the time of importation.
A re-export or dispatch declaration using a standard, simplified or supplementary declaration is only required at exportation where the goods were not originally imported using the oral declaration procedure on a C21i.
Where a C21i was used at importation, an oral declaration must also be used for the re-export or dispatch of the goods using a C21e. Refer to the Customs Clearance Request Completion Instructions for Inventory Imports and Exports.
This Additional Procedure Code should not be used for goods imported to TA using the oral declaration procedure.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D05.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D05 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D06: Re-Export or dispatch of Temporary Admission goods; Disaster relief material
Description of Procedure:
Disaster relief material (Commission Delegated Reg. (EU) No. 2015/2446, Article 221).
Goods covered:
This Additional Procedure Code may only be used for Disaster relief material originally declared to Temporary Admission (TA) using code D06 in DE 1/11 on the original import declaration.
Disaster relief materials include goods of any kind to counter the effects of disasters or similar situations within the EU.
Conditions for Use:
This Additional Procedure Code may only be used where the Disaster relief materials are re-exported or dispatched using Procedure Code 3153.
Goods must have been intended for use by state bodies or organisations approved by state bodies. As an exception to Council Regulation (EU) No. 952/2013 (Union Customs Code (UCC)), Article 250(2)(c) the applicant and the holder of the original procedure may be established inside the EU.
Restrictions on usage:
The UCC allows re-exports of such goods to be ‘deemed’ as declared unless:
- A CAP export refund or repayment of duty will be required
- The goods are prohibited or restricted, or
- Other special formality is required
A written customs declaration is therefore only required in those circumstances.
A re-export or dispatch declaration using a standard, simplified or supplementary declaration is only required at exportation where the goods were not originally imported using the oral declaration procedure on a C21i.
Where a C21i was used at importation, an oral declaration must also be used for the re-export or dispatch of the goods using a C21e. Refer to the Customs Clearance Request Completion Instructions for Inventory Imports and Exports.
This Additional Procedure Code should not be used for goods imported to TA using the oral declaration procedure.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D06.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D06 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D07: Re-Export or dispatch of Temporary Admission goods; Medical, surgical and laboratory equipment
Description of Procedure:
Medical, surgical and laboratory equipment (Commission Delegated Reg. (EU) No. 2015/2446, Article 222).
Goods covered:
This Additional Procedure Code may only be used for medical, surgical and laboratory equipment originally declared to Temporary Admission (TA) using code D07 in DE 1/11 on the original import declaration.
Medical, surgical and laboratory equipment, originally admitted with relief from customs duties and import VAT.
Conditions for Use:
This Additional Procedure Code may only be used where the medical, surgical and laboratory equipment are re-exported or dispatched using Procedure Code 3153.
Such equipment that was dispatched 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. As an exception to Council Regulation (EU) No. 952/2013 (Union Customs Code (UCC)) Article 250(2)(c), the applicant and the holder of the procedure may be established inside the EU.
Restrictions on Usage:
This Additional Procedure Code is only to be used when instructed by HMRC that a written customs declaration must be made.
A re-export or dispatch declaration using a standard, simplified or supplementary declaration is only required at exportation where the goods were not originally imported using the oral declaration procedure on a C21i.
Where a C21i was used at importation, an oral declaration must also be used for the re-export or dispatch of the goods using a C21e. Refer to the Customs Clearance Request Completion Instructions for Inventory Imports and Exports.
This Additional Procedure Code should not be used for goods imported to TA using the oral declaration procedure.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D07.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D07 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D08: Re-Export or dispatch of Temporary Admission goods; Animals (twelve months or more)
Description of Procedure:
Animals (Commission Delegated Reg. (EU) No. 2015/2446, Article 223).
Goods covered:
This Additional Procedure Code may only be used for animals originally declared to Temporary Admission (TA) using code D08 in DE 1/11 on the original import declaration.
Animals owned by a person established outside the EU where an oral declaration was not used at the time of importation.
Conditions for Use:
This Additional Procedure Code may only be used where the animals are re-exported or dispatched using Procedure Code 3153.
The Animals temporarily imported under this Additional Procedure Code must have been in the Union for a minimum period of 12 months.
Eligible uses for the animals during their stay in the EU may have included:
- Training
- Breeding
- Shoeing or weighing
- Veterinary treatment including Veterinary examinations/trial’, for example, with a view to purchase
- Participation in shows, Dressage, Exhibitions; Contests, Competitions or demonstrations, Entertainment
- Touring, including pet animals of travellers
- Exercise of function, for example, police dogs or horses, detector dogs, dogs for the blind; Rescue operations
- Transhumance or grazing
- Performance of work
- Medical purposes, for example, delivery of snake poison
Restrictions on Usage:
Where Animals are being temporarily imported for a period of less than 12-months, this Additional Procedure Code may not be used.
A written customs declaration using this Additional Procedure Code is not required for animals that were temporarily imported for:
- Grazing
- Seasonal moving of livestock between regions
- For performance of work or
- The animal is a saddle or draught animal being imported for private use
A re-export or dispatch declaration using a standard, simplified or supplementary declaration is only required at exportation where the goods were not originally imported using the oral declaration procedure on a C21i.
Where a C21i was used at importation, an oral declaration must also be used for the re-export or dispatch of the goods using a C21e. Refer to the Customs Clearance Request Completion Instructions for Inventory Imports and Exports.
This Additional Procedure Code should not be used for goods imported to TA using the oral declaration procedure.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D08.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D08 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D09: Re-Export or dispatch of Temporary Admission goods; Goods for use in frontier zone
Description of Procedure:
Goods for use in frontier zone (Commission Delegated Reg. (EU) No. 2015/2446, Article 224).
Goods covered:
This Additional Procedure Code may only be used for goods intended for use in a frontier zone originally declared to Temporary Admission (TA) using code D09 in DE 1/11 on the original import declaration.
Goods for use in frontier zones where an oral declaration was not used at the time of importation.
Conditions for Use:
This Additional Procedure Code may only be used where the goods intended for use in a frontier zone are re-exported or dispatched using Procedure Code 3153.
The equipment must have met 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 temporary importation (within the Territory of the customs union)
- Used by a person established in the Union frontier zone of temporary import
The goods may also have been used for the building, repair or maintenance of infrastructure in Union frontier zones where temporarily imported from an adjacent non-Union frontier zone under the responsibility of public authorities.
An oral declaration may be made unless HMRC expressly requires a written customs declaration.
Restrictions on Usage:
This Additional Procedure Code is only to be used when instructed by HMRC.
A re-export or dispatch declaration using a standard, simplified or supplementary declaration is only required at exportation where the goods were not originally imported using the oral declaration procedure on a C21i.
Where a C21i was used at importation, an oral declaration must also be used for the re-export or dispatch of the goods using a C21e. Refer to the Customs Clearance Request Completion Instructions for Inventory Imports and Exports.
This Additional Procedure Code should not be used for goods imported to TA using the oral declaration procedure.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D09.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D09 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D10: Re-Export or dispatch of Temporary Admission goods; Sound, image or data carrying media
Description of Procedure:
Sound, image or data carrying media (Commission Delegated Reg. (EU) No. 2015/2446, Article 225).
Goods covered:
This Additional Procedure Code may only be used for sound, image or data carrying media originally declared to Temporary Admission (TA) using code D10 in DE 1/11 on the original import declaration.
Sound, image or data carrying media where relief from customs duties and import VAT had been claimed.
Conditions for Use:
This Additional Procedure Code may only be used where the sound, image or data carrying media are re-exported or dispatched using Procedure Code 3153.
The goods must have been:
- For the purpose of presentation prior to commercialisation
- Free of charge
- For provision with soundtrack, dubbing or copying
Restrictions on usage:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D10.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D10 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D11: Re-Export or dispatch of Temporary Admission goods; Publicity material
Description of Procedure:
Publicity material (Commission Delegated Reg. (EU) No. 2015/2446, Article 225).
Goods covered:
This Additional Procedure Code may only be used for publicity material originally declared to Temporary Admission (TA) using code D11 in DE 1/11 on the original import declaration.
Publicity material exclusively used for publicity purposes, on which relief from customs duties and import VAT had been granted at import.
Conditions for Use:
This Additional Procedure Code may only be used where the publicity materials are re-exported or dispatched using Procedure Code 3153.
Eligible goods include:
- Material such as pictures and drawings, framed photographs and photographic enlargements, art books, paintings, engravings or lithographs, sculptures and tapestries and other similar works of art, intended for display in the offices of the accredited representatives or correspondents appointed by the official national tourist agencies or in other places approved by the customs authorities of the member state of temporary importation
- Display material (show cases, stands and similar articles), including electrical and mechanical equipment needed for operating such display
- Documentary films, records, tape recordings and other sound recordings intended for use in performances at which no charge is made but excluding those whose subjects lend themselves to commercial advertising and those which are on general sale in the member state of temporary importation
- A reasonable number of flags
- Dioramas, scale models, lantern slides, printing blocks, photographic negatives
- Specimens in reasonable numbers, of articles of national handicrafts, local costumes and similar articles of folklore
Restrictions on usage:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D11.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D11 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D12: Re-Export or dispatch of Temporary Admission goods; Professional equipment
Description of Procedure:
Professional equipment (Commission Delegated Reg. (EU) No. 2015/2446, Article 226).
Goods covered:
This Additional Procedure Code may only be used for professional equipment originally declared to Temporary Admission (TA) using code D12 in DE 1/11 on the original import declaration.
Professional equipment originally declared for relief from customs duties and import VAT where an oral declaration was not used at the time of importation.
A full list of goods that can be entered is given in Pay less or no duty on goods you store, repair, process or temporarily use.
Conditions for Use:
This Additional Procedure Code may only be used where the professional equipment is re-exported or dispatched using Procedure Code 3153.
Goods must have met all the following conditions:
- Owned by a person established outside the EU
- Been temporarily imported either by a person established outside the EU or by an employee of the owner (the employee may be established in the EU)
- Used by the importer or under their supervision, except in cases of visual co-production
Restrictions on usage:
A written customs declaration using this Additional Procedure Code is not required for the temporary import of the following goods:
- Portable musical instruments (Commission Delegated Reg. (EU) No. 2015/2446, Articles 136(1)(i), 139 and 141)
- Equipment for sound/tele broadcasting (Commission Delegated Reg. (EU) No. 2015/2446, Article 136(1)(k))
- Equipment for doctor to assist patients awaiting an organ transplant (Commission Delegated Reg. (EU) No. 2015/2446, Article 136(1)(g))
This additional procedure code may not be used for:
- Equipment to be used for the industrial manufacture or packing of goods
- The exploitation of natural resources (except hand tools)
- The construction, repair or maintenance of buildings (except hand tools)
- Earth moving and like projects (except hand tools)
A re-export or dispatch declaration using a standard, simplified or supplementary declaration is only required at exportation where the goods were not originally imported using the oral declaration procedure on a C21i.
Where a C21i was used at importation, an oral declaration must also be used for the re-export or dispatch of the goods using a C21e. Refer to the Customs Clearance Request Completion Instructions for Inventory Imports and Exports.
This Additional Procedure Code should not be used for goods imported to TA using the oral declaration procedure.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D12.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D12 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D13: Re-Export or dispatch of Temporary Admission goods; Pedagogic material and scientific equipment
Description of Procedure:
Pedagogic material and scientific equipment (Commission Delegated Reg. (EU) No. 2015/2446, Article 227).
Goods covered:
This Additional Procedure Code may only be used for pedagogic material originally declared to Temporary Admission (TA) using code D13 in DE 1/11 on the original import declaration.
Pedagogic (educational) material and scientific equipment.
Illustrative list of goods covered:
- Sound or image recorders or reproducers, such as slide and filmstrip projectors, cinematographic projectors, back-projectors and episcopes, magnetophones, magnetoscopes and video equipment, closed circuit television equipment
- Sound and image media such as slides, filmstrips and microfilms, cinematographic films, sound recordings (magnetic tapes, discs), videotapes
- Specialised material, such as bibliographic equipment and audio-visual material for libraries, mobile libraries, language laboratories, simultaneous interpretation equipment, programmed teaching machines, mechanical or electronic, material specially designed for the educational or vocational training of handicapped persons
- Other material such as wall charts, models, graphs, maps, plans, photographs and drawings, instruments, apparatus and models designed for demonstration purposes, collections of items with visual or audio pedagogic information, prepared for the teaching of a subject study kits, instruments, apparatus, tools and machine-tools for learning a trade or craft equipment, including specially adapted or designed vehicles for use in relief operations, that were temporarily imported for the training of persons involved in relief operations
- Other goods that were temporarily imported in connection with educational, scientific or cultural activities; costumes and scenery items sent on loan free of charge to dramatic societies or theatres, music scores sent on loan free of charge to music theatres or orchestras
Conditions for Use:
This Additional Procedure Code may only be used where the pedagogic materials are re-exported or dispatched using Procedure Code 3153.
Goods must have met all the following conditions:
- Owned by a person established outside the EU
- Been temporarily imported by public or private scientific, teaching or vocational training establishments which are essentially non-profit making and exclusively used in teaching, vocational training or scientific research under their responsibility
- Been temporarily imported in reasonable numbers, having regard to the purpose of the temporary importation
- Not used for purely commercial purposes
Restrictions on usage:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D13.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D13 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D15: Re-Export or dispatch of Temporary Admission goods; Packings, empty
Description of Procedure:
Packings, empty (Commission Delegated Reg. (EU) No. 2015/2446, Article 228).
Goods covered:
This Additional Procedure Code may only be used for packings, empty originally declared to Temporary Admission (TA) using code D15 in DE 1/11 on the original import declaration.
Non-EU packings (originally imported empty) that are re-exported or dispatched empty.
A list of eligible packings is given in Pay less or no duty on goods you store, repair, process or temporarily use.
- Articles used or intended to be used as packing’s in the same state as they are entered
- Articles used, or intended to be used, as internal or external coverings for goods
- Holders on which goods are, or are intended to be, rolled, wound or attached
- Materials needed for protecting, stowing or separating goods in transit which may consist of planks, blankets, mats and pads for protecting goods
Conditions for use:
This Additional Procedure Code may only be used where the packings are re-exported or dispatched unloaded and shipped empty and a re-export or dispatch declaration using Procedure Code 3153 is made in respect of the packings only.
This Additional Procedure Code is only to be used for packings that are exported empty.
This Additional Procedure Code relates only to the packings itself and not the packings contents.
Where the packings are exported filled, the declaration must be made in respect of the goods contained within the packings and PAL06 declared in DE 2/2.
Restrictions on usage:
This cannot be used for packing which has goods inside (full).
The packings under the TA procedure must not be used for goods picked up or loaded within the EU for transport and unloading within the EU, except with a view to the export of those goods.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D15.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D15 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D16: Re-Export or dispatch of Temporary Admission goods; Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles
Description of Procedure:
Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles (Commission Delegated Reg. (EU) No. 2015/2446, Article 229).
Goods covered:
This Additional Procedure Code may only be used for goods originally declared to Temporary Admission (TA) using code D16 in DE 1/11 on the original import declaration.
Moulds, dies, blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles, originally declared with relief from customs duties and import VAT.
Conditions for Use:
This Additional Procedure Code may only be used where the goods are re-exported or dispatched using Procedure Code 3153.
Goods must have met all the following conditions:
- Owned by a person established outside the EU
- Been used for manufacturing by a person established in the EU
- More than 50% of the goods produced from their use are being exported from the EU
Restrictions on usage:
Evidence of re-export or dispatch must be provided together with evidence that more than 50% of the goods resulting from their use have also been exported.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D16.
Post clearance action:
Evidence of re-export or dispatch must be provided to the National Temporary Admission Seat (NTAS) including a reference to this export entry declaration, together with evidence that more than 50% of the goods resulting from their use have also been exported.
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D16 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D17: Re-Export or dispatch of Temporary Admission goods; Special tools and instruments (six months)
Description of Procedure:
Special tools and instruments (Commission Delegated Reg. (EU) No. 2015/2446, Article 230).
Goods covered:
This Additional Procedure Code may only be used for special tools and instruments originally declared to Temporary admission (TA) using code D17 in DE 1/11 on the original import declaration.
Special tools and instruments, originally declared with relief from customs duties and import VAT.
Conditions for Use:
This Additional Procedure Code may only be used where the special tools and instruments are re-exported or dispatched using Procedure Code 3153.
Goods must have met all the following conditions:
- Owned by a person established outside the EU
- More than 50% of all goods produced using the tools and instruments are being exported from the EU
Restrictions on usage:
The goods must be re-exported within 6 months of importation.
Evidence of re-export or dispatch must be provided together with evidence that more than 50% of the goods resulting from their use have also been exported.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D17.
Post clearance action:
Evidence of re-export or dispatch must be provided to the National Temporary Admission Seat (NTAS) including a reference to this export entry declaration, together with evidence that more than 50% of the goods resulting from their use have also been exported.
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D17 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D18: Re-Export or dispatch of Temporary Admission goods; Goods subject to tests, experiments or demonstrations
Description of Procedure:
Goods used for tests, experiments or demonstrations (Commission Delegated Reg. (EU) No. 2015/2446, Article 231(a)).
Goods covered:
This Additional Procedure Code may only be used for goods originally declared to Temporary Admission (TA) using code D18 in DE 1/11 on the original import declaration.
Goods that were the subject of tests, experiments or demonstrations where relief from customs duties and import VAT was originally claimed.
Conditions for Use:
This Additional Procedure Code may only be used where the goods are re-exported or dispatched using Procedure Code 3153.
Restrictions on usage:
This code is not to be used for goods that were subject to satisfactory acceptance tests (see Additional Procedure Code D19), or for goods used for tests, experiments etc. in connection with a sales contract (see Additional Procedure Code D20).
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D18.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D18 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D19: Re-export or dispatch of Temporary Admission goods; Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract
Description of Procedure:
Goods originally imported, subject to satisfactory acceptance tests, in connection with a sales contract (Commission Delegated Reg. (EU) No. 2015/2446, Article 231(b)).
Goods covered:
This Additional Procedure Code may only be used for goods originally declared to Temporary Admission (TA) using code D19 in DE 1/11 on the original import declaration.
Goods subject to satisfactory acceptance tests in connection with a sales contract containing provisions of the satisfactory acceptance tests and subjected to those tests.
Conditions for Use:
This Additional Procedure Code may only be used where the goods are re-exported or dispatched using Procedure Code 3153.
Evidence must be held to demonstrate why the goods have failed the acceptance tests and not been purchased as intended.
Restrictions on usage:
Goods may not be re-exported under this Additional Procedure code where pre-purchase acceptance testing has not been completed.
This code is not to be used for goods used to carry out tests, experiments or demonstrations (see Additional Procedure Code D20) or for goods subject to tests, experiments or demonstrations (see Additional Procedure Code D18).
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D19.
Post clearance action:
Evidence must be held to demonstrate why the goods have failed the acceptance tests and not been purchased as intended.
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D19 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D20: Re-Export or dispatch of Temporary Admission goods; Goods used to carry out tests, experiments or demonstrations without financial gain (six months)
Description of Procedure:
Goods used to carry out tests, experiments or demonstrations without financial gain (Commission Delegated Reg. (EU) No. 2015/2446, Article 231(c)).
Goods covered:
This Additional Procedure Code may only be used for goods originally declared to Temporary Admission (TA) using code D20 in DE 1/11 on the original import declaration.
Goods that were used to carry out tests, experiments or demonstrations without financial gain – where a claim to relief from customs duties and import VAT was made at import.
Conditions for Use:
This Additional Procedure Code may only be used where the goods are re-exported or dispatched using Procedure Code 3153.
Restrictions on usage:
For goods subject to tests, experiments or demonstrations (see Additional Procedure Code D18) and for goods subject to satisfactory acceptance tests in connection with a sales contract (see Additional Procedure Code D19).
The goods must be re-exported within 6 months of importation.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D20.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D20 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D21: Re-Export or dispatch of Temporary Admission goods; Samples
Description of Procedure:
Samples (Commission Delegated Reg. (EU) No. 2015/2446, Article 232).
Goods covered:
This Additional Procedure Code may only be used for samples originally declared to Temporary Admission (TA) using code D21 in DE 1/11 on the original import declaration.
Samples that were imported in reasonable quantities and solely used for being shown or demonstrated in the EU.
Conditions for Use:
This Additional Procedure Code may only be used where the samples are re-exported or dispatched using Procedure Code 3153.
Restrictions on usage:
The samples temporarily imported under this Additional Procedure Code must not have been sold.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D21.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D21 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D22: Re-Export or dispatch of Temporary Admission goods; Replacement means of production (six months)
Description of Procedure:
Replacement means of production (six months) (Commission Delegated Reg. (EU) No. 2015/2446, Article 233).
Goods covered:
This Additional Procedure Code may only be used for goods originally declared to Temporary Admission (TA) using code D22 in DE 1/11 on the original import declaration.
Replacement means of production made temporarily available to a customer by supplier or repairer, pending the delivery or repair of similar goods.
Conditions for Use:
This Additional Procedure Code may only be used where the goods are re-exported or dispatched using Procedure Code 3153.
Restrictions on usage:
The goods must be re-exported within 6 months of importation.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D22.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D22 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D23: Re-Export or dispatch of Temporary Admission goods; Goods for events or for sale
Description of Procedure:
Goods exhibited or used at a public event for events or for sale in certain conditions (Commission Delegated Reg. (EU) No. 2015/2446, Article 234(1)).
Goods covered:
This Additional Procedure Code may only be used for goods for events or sale originally declared to Temporary Admission (TA) using code D23 in DE 1/11 on the original import declaration.
Goods exhibited or used at a public event not purely organised for the commercial sale of the goods, or obtained at such events from goods placed under the temporary admission procedure.
Conditions for Use:
This Additional Procedure Code may only be used where the goods for events or sale are re-exported or dispatched using Procedure Code 3153.
This Additional Procedure code may only be used for goods that were temporarily imported for an exhibition or event.
Restrictions on usage:
Goods are eligible to use this Additional Procedure Code at re-export provided the exhibition or event was not:
- Purely organised for commercial sale of the temporarily imported goods
- Organised for private purposes in shops or businesses with a view to their sale
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D23.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D23 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D24: Re-Export or dispatch of Temporary Admission goods; Goods for approval (six months)
Description of Procedure:
Goods for approval (six months) (Commission Delegated Reg. (EU) No. 2015/2446, Article 234(2)).
Goods covered:
This Additional Procedure Code may only be used for goods for approval originally declared to Temporary Admission (TA) using code D24 in DE 1/11 on the original import declaration.
Goods for approval (where customs duty and import VAT were relieved at import) that could not be imported as samples, which the consignor wishes to sell, and the importer did not decide to purchase after inspection.
Conditions for Use:
This Additional Procedure Code may only be used where the goods for approval are re-exported or dispatched using Procedure Code 3153.
Goods must have been temporarily imported for inspection where the importer failed to purchase the goods.
Restrictions on usage:
If the prospective buyer identified on the original import declaration:
- did not purchase after inspection a re-export or dispatch declaration must be made within 2 months of the original importation to TA
- does purchase but chooses to re-export or dispatch the goods from the EU, this should be completed within 30 days of sale
The period the goods may remain in the EU may be exceptionally extended up to the maximum stay of 6 months. This must have been approved by National Temporary Admissions Seat (NTAS).
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D24.
Post clearance action:
If the prospective buyer identified on the original import declaration:
- did not purchase after inspection a re-export or dispatch declaration must be made within 2 months of the original importation to TA
- does purchase but chooses to re-export or dispatch the goods from the EU, this should be completed within 30 days of sale
The period the goods may remain in the EU may be exceptionally extended up to a maximum stay of 6 months. This must have been approved by NTAS.
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D24 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D25: Re-Export or dispatch of Temporary Admission goods; Works of art, collectors’ items and antiques
Description of Procedure:
Works of art, collectors’ items and antiques (Commission Delegated Reg. (EU) No. 2015/2446, Article 234(3)(a)).
Goods covered:
This Additional Procedure Code may only be used for goods originally declared to Temporary Admissions (TA) using code D25 in DE 1/11 on the original import declaration.
Works of art, collectors’ items and antiques originally imported for the exhibition with a view to possible sale.
Where the goods are not sold, they must re-exported or dispatched from the EU when the exhibition has ended.
Eligible goods are defined in of Directive 2006/112/EC, Annex IX, see Pay less or no duty on goods you store, repair, process or temporarily use.
Conditions for Use:
This Additional Procedure Code may only be used where the goods are re-exported or dispatched using Procedure Code 3153.
Where security for the VAT was waived at import, Authorisation Type Code TEAH must be declared in DE 2/3 and DE 3/39.
See Appendix 1: DE 1/10: Requested and Previous Procedure Codes for details.
Restrictions on usage:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D25.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D25 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D26: Re-Export or dispatch of Temporary Admission goods; Goods imported with a view to their sale by auction
Description of Procedure:
Goods imported with a view to their sale by auction (Commission Delegated Reg. (EU) No. 2015/2446, Article 234(3)(b)).
Goods covered:
This Additional Procedure Code may only be used for goods originally declared to Temporary Admission (TA) using code D26 in DE 1/11 on the original import declaration.
Goods other than those that are newly manufactured, originally imported with a view to their sale by auction.
If the goods are not sold at auction and will not be entered for further auction, they should be re-exported or dispatched from the EU when the auction has ended.
Conditions for Use:
This Additional Procedure Code may only be used where the goods are re-exported or dispatched using Procedure Code 3153.
Restrictions on usage:
This Additional Procedure Code may not be used for newly manufactured goods.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D26.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D26 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D27: Re-Export or dispatch of Temporary Admission goods; Spare parts, accessories and equipment
Description of Procedure:
Spare parts, accessories and equipment (Commission Delegated Reg. (EU) No. 2015/2446, Article 235).
Goods covered:
This Additional Procedure Code may only be used for goods originally declared to Temporary Admission (TA) using code D27 in DE 1/11 on the original import declaration.
Spare parts, accessories and equipment originally imported for use in the repair, maintenance, overhaul, adjustments or preservation of goods held under TA.
Conditions for Use:
This Additional Procedure Code may only be used where the goods are re-exported or dispatched using Procedure Code 3153.
The spare parts, accessories and equipment temporarily imported under this Additional Procedure Code must relate to goods previously temporarily imported and still held under TA.
Restrictions on usage:
The goods temporarily imported under this Additional Procedure Code must be re-exported from the EU when the repair, maintenance, overhaul adjustments or preservation operations have been completed.
The goods temporarily imported under this Additional Procedure Code must be re-exported at the latest when the TA goods on which they have been used are re-exported.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D27.
Post clearance action:
–
Notes:
The period of relief will be for the time the goods are needed to be used to repair, maintain, overhaul, adjustment or preserve goods already held under TA.
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D27 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D28: Re-Export or dispatch of Temporary Admission goods; Goods imported in particular situations having no economic effect
Description of Procedure:
Goods originally imported in particular situations having no economic effect (Commission Delegated Reg. (EU) No. 2015/2446, Article 236(b)).
Goods covered:
This Additional Procedure Code may only be used for goods originally declared to Temporary Admission (TA) using code D28 in DE 1/11 on the original import declaration.
Any goods that are not covered by Additional Procedure Codes D01 to D27 or
Goods that are covered by D01 to D27 but do not comply with the conditions normally attached to the relief available, provided they are less than 10,000 Euros in value and were temporarily imported for use in the UK.
Conditions for Use:
This Additional Procedure Code may only be used where the goods are re-exported or dispatched using Procedure Code 3153.
See Pay less or no duty on goods you store, repair, process or temporarily usefor conditions for use.
Restrictions on usage:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D28.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D28 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D29: Re-Export or dispatch of Temporary Admission goods; Goods imported for a period not exceeding three months
Description of Procedure:
Goods originally imported for a period not exceeding three months (Commission Delegated Reg. (EU) No. 2015/2446, Article 236(a)).
Goods covered:
This Additional Procedure Code may only be used for goods originally declared to Temporary Admission (TA) using code D29 in DE 1/11 on the original import declaration.
Any goods that are not covered by Additional Procedure Codes D01 to D27 or
Goods that are covered by D01 to D27 but do not comply with the conditions normally attached to the relief available provided they were temporarily imported:
- For use in the UK
- Intended to be re-exported or dispatched
- Occasionally and for a period not exceeding 3 months
Conditions for Use:
This Additional Procedure Code may only be used where the goods are re-exported or dispatched using Procedure Code 3153.
See Pay less or no duty on goods you store, repair, process or temporarily usefor conditions for use.
Restrictions on usage:
Goods on which relief is claimed under additional procedure code D29 must be re-exported from the EU within 3 months of import, this period cannot be extended.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D29.
Post clearance action:
–
Notes:
Goods on which relief is claimed under additional procedure code D29 must be re-exported from the EU within 3 months of import, this period cannot be extended.
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D29 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D30: Re-Export or dispatch of Temporary Admission goods: Means of transport, for persons established outside the customs territory of the Union, or for persons preparing the transfer of their normal place of residence outside that territory:
Description of Procedure:
Means of Transport (MoT) for persons established outside the EU or persons preparing the transfer of their normal place of residence outside the EU (Commission Delegated Reg. (EU) No. 2015/2446, Article 216).
Goods covered:
This Additional Procedure Code may only be used for personal MoT originally declared to Temporary Admission (TA) using code D30 in DE 1/11 on the original import declaration.
MoT originally declared for TA, registered in the Union with a view to re-export or dispatch in the name of one of the following persons:
- A person established outside the EU
- A natural person who has his or her habitual residence inside that territory where that person is preparing to transfer normal residence to a place outside the EU
Conditions for Use:
This Additional Procedure Code may only be used where the personal MoT are re-exported or dispatched using Procedure Code 3153.
This Additional Procedure Code is only to be used for re-export or dispatch of personal MoT.
Restrictions on usage:
This code is not appropriate for MoT that were temporarily imported for anything other than private transport purposes.
For details of other reliefs that may be available (for example: for sports purposes, exhibition or testing), see Pay less or no duty on goods you store, repair, process or temporarily use.
VATZ must not be entered in DE 6/17 when using this additional procedure code.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) cannot be used to declare controlled drugs or controlled goods under this Additional Procedure Code.
EIDR and SDP (regular use) cannot be used with Authorisation by Customs Declaration for TA.
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 less or no duty on goods you store, repair, process or temporarily use.
Specific Fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
VATZ must not be entered in DE 6/17 when using this additional procedure code.
The use of this additional procedure code discharges the requirement to pay the suspended VAT.
Failure to permanently re-export or dispatch the goods appropriately under this additional procedure code will result in any unpaid VAT becoming due.
Excise:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D30.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D30 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–
D51: Re-export or dispatch of Temporary Admission goods; Temporary Admission with partial relief from duties
Description of Procedure:
Temporary Admission with partial relief from duties (Commission Delegated Reg. (EU) No. 2015/2446, Article 206).
Goods covered:
This Additional Procedure Code may only be used for goods originally declared to Temporary Admission (TA) using code D51 in DE 1/11 on the original import declaration.
Non-EU goods originally entered for TA with partial relief from Customs Duty.
Conditions for Use:
This Additional Procedure Code may only be used where the goods are re-exported or dispatched using Procedure Code 3153.
Only to be used where a Full or Multi-State TA authorisation is held.
The TA authorisation will state the conditions and requirements applicable to the goods and uses to be made of them.
Restrictions on usage:
Authorisation by Customs Declaration may not be used with this Additional Procedure Code.
Not for use with consumable goods.
Simplified Declaration Procedure (SDP) regular use may not be used with Customs Supervised Exports (CSE) for excise suspense goods.
Entry in Declarants Records (EIDR) and SDP (regular use) 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 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:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. |
TAEXP | Enter the date of original importation to TA followed by the intended date of re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Security required:
–
VAT:
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:
The DE 1/10 procedure Code instructions on excise suspense movements must be followed when using Additional Procedure Code D51.
Post clearance action:
–
Notes:
Records concerning import, use and re-export or dispatch of the temporarily imported goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D51 can only be used with Requested and Previous Procedure Codes (DE 1/10): 3153.
Additional documents needed:
–