Guidance

UK Trade Tariff: additional information codes for harmonised declarations

Updated 28 February 2018

If you are making a declaration using the Customs Declaration Service (CDS) follow the guidance in the UK Trade Tariff: volume 3 for CDS.

1. Codes devised by the European Commission

Code	Import/Export	Level at which the code can be used	Description	Text
00100	Both	Item	Application on the declaration for authorisation for a Customs procedure with Economic impact	‘Simplified authorisation’
00200	Both	Header	Several exporters (box 2) or consignees (box 8)	‘Other’
00300	Both	Header	Identity between declarant and consignor (box 14)	‘Consignor’
00400	Both	Header	Identity between declarant and exporter (box 14)	‘Exporter’
00500	Both	Header	Identity between declarant and consignee (box 14)	‘Consignee’
10100	Import	Item	Temporarily suspension of autonomous duties, (2nd paragraph 1 of Regulation 1147/2002)	‘Import with airworthiness certificate’
10200	Both	Item	Discharge of inward processing (suspension system)	‘IP/S goods’
10300	Import	Item	Discharge of inward processing (suspension system) (specific commercial policy measures)	‘IP/S goods, Commercial policy’
10400	Both	Item	Discharge of inward processing (drawback)	‘IP/D goods’
10500	Import	Item	Temporary admission	‘TA goods’
30100	Export	Item	Incomplete export declaration	‘Simplified exportation’
30200	Export	Item	Local Clearance Procedure/Simplified Declaration Procedure	‘Simplified exportation’
30300	Export	Item	Export of agricultural goods subject to end-use	Article 298 Regulation (EEC) No 2454/93 End-use: Goods destined for exportation - agricultural refunds not applicable

2. Economic Operator Registration Identification (EORI)

Code	Import/Export	Level at which the code can be used	Description	Text
BRnnn (001-999)	Both	Header	To be used in box 44. BR code + 3 digit number selected by the importer/exporter to indicate branch/division. For example, BR001, BR073	A free monthly MSS header level report is available. Limited data is available on the report. Traders must apply to the MSS team for these reports
Agnnn (001-999)	Both	Header	To be used in box 44. AG code + 3 digit number selected by the agent to indicate branch/division. For example, AG002, AG036	A free monthly MSS header level report is available. Limited data is available on the report. Traders must apply to the MSS team for these reports

3. Bulk consignments

Code	Import/Export	Level at which the code can be used	Description	Text
BULKD	Import	Item	Bulking of consignments of documents, refer to import prohibitions and restrictions and relevant import custom procedure codes (CPCs). LVBI - Enter LVBI approval number Declare the Manifest Reference as a ‘Previous Document in box 40 Declare the number of packages in box 31	Bulkd, NE pounds sterling 18, Total Value (enter amount in pounds sterling)

4. Common Agricultural Policy (CAP) statements

Code	Import/Export	Level at which the code can be used	Description	Text
CAP01	Import	Item	I certify that these eggs will be marketed unaltered immediately after importation
CAP02	Import	Item	I declare that the goods imported into this entry contain no sugar other than that naturally occurring in the goods
CAP03	Import	Item	We declare that all the goods covered by this entry will be weighed and sampled at… under the supervision of the Sugar Association of London/Lancashire/Greenock and we request acceptance of Sugar Association weights and polarisations. We undertake to give notice to the proper HM Revenue and Customs (HMRC) officer before weighing and sampling is commenced and to furnish with all despatch an account by the Sugar Association showing the weights and polarisations of the goods imported	Enter the required location
CAP04	Import	Item	Olive oil content doesn’t exceed 3%
CAP05	Import	Item	Goods subject to safeguard charge - invoice unit price used
CAP06	Import	Item	Goods subject to safeguard charge - reference price used
CAP09	Import	Item	I declare that the banana weighing certificates, required in accordance with EC Regulation 2454/93 290c, are attached. The certificate numbers are as follows…	Enter the relevant certificate numbers
CAP10	Both	Item	If selected for a physical examination, a substitution check or a conformity check, I don’t wish to attend or have a sample taken on my behalf. Please proceed with the examination and notify me that it has taken place, and if a sample has been taken	Enter contact details of an authorised person whom HMRC can contact for further information if an examination takes place out of normal office hours or at a weekend. This can include any or all of the following: name, phone number, fax number, email address. If you don’t wish to provide contact details (which is optional), you must enter NIL against this AI statement code
CAP11	Both	Item	These goods are being imported or exported either with a CAP paper licence, or without any licence. Authentication of a copy of the declaration is required, under Regulation 1301/2006 article 5, to support an application for an Import Tariff Quota licence
CAP29	Import	Item	Peas, lupin seeds to be placed under control

5. CAP refund claim statements

For defining the disposal route for a CAP export refund claim in the format CXRnn where ‘nn’ is the disposal route.

The Rural Payments Agency (RPA) may require other documents to be declared.

Code	Import/Export	Level at which the code can be used	Description	Text
CXR01	Export	Item	Goods exported directly from the UK to a non-member country
CXR02	Export	Item	Goods left the UK for export from the Community in transit via another member state - T5 required Declare the T5 reference using document code N823
CXR03	Export	Item	Goods transhipped in the UK or another member state before export from the European Union (EU)
CXR06	Export	Item	Goods delivered in UK to a victualling warehouse
CXR07	Export	Item	Goods delivered in UK to an entitled destination
CXR08	Export	Item	Goods exported directly from the UK to an entitled destination in a non-member country
CXR09	Export	Item	Goods left the UK for delivery to an entitled destination in another member state - T5 required Declare the T5 reference using document code N823
CXR10	Export	Item	Goods transhipped in the UK or another member state before export to an entitled destination in a non-member country
CXR11	Export	Item	Goods left the UK for delivery to an entitled destination in a non- member country in transit via another member state - T5 required Declare the T5 reference using document code N823
CXR12	Export	Item	Goods left the UK for direct delivery to an entitled destination in another member state

6. Inward processing economic statements

Code	Import/Export	Level at which the code can be used	Description	Text
ECO01	Import	Item	The processing of goods not listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446	Goods of any kind
ECO02	Import	Item	Repair	Goods of any kind
ECO03	Import	Item	Processing of goods directly or indirectly put at the disposal of the holder of the authorisation, carried out according to specifications on behalf of a person established outside of the customs territory of the Union, generally against payment of processing costs alone	Goods of any kind
ECO04	Import	Item	The processing of durum wheat into pasta	Goods of any kind
ECO05	Import	Item	The placing of goods under inward processing within the limits of the quantity determined on the basis of a balance in accordance with Article 18	Goods of any kind
ECO06	Import	Item	the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, in case of unavailability of goods produced in the Union sharing the same 8-digit Combined Nomenclature code, the same commercial quality and technical characteristics as the goods intended to be imported for the processing operations envisaged	Goods of any kind
ECO07	Import	Item	The processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided there are differences in price between goods produced in the Union and those intended to be imported, where comparable goods can’t be used because their price wouldn’t make the proposed commercial operation economically viable	Goods of any kind
ECO08	Import	Item	The processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided there are contractual obligations, where comparable goods don’t conform to the contractual requirements of the third-country purchaser of the processed products, or where, in accordance with the contract, the processed products must be obtained from the goods intended to be placed under inward processing in order to comply with provisions concerning the protection of industrial or commercial property rights	Goods of any kind
ECO09	Import	Item	The processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided the aggregate value of the goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit Combined Nomenclature code doesn’t exceed €150,000	Goods covered by Article 551(1), second indent (that is goods which have to undergo operations to ensure their compliance with technical requirements for their release for free circulation)
ECO10	Import	Item	The processing of goods to ensure their compliance with technical requirements for their release for free circulation	Goods of any kind not subject to an agricultural or commercial policy measure, or provisional or definitive anti-dumping, or provisional or definitive countervailing duty
ECO11	Import	Item	The processing of goods of a non-commercial nature	Any electronics type of components, parts, assemblies (including sub-assemblies), or materials (whether or not electronic), which are vital to the electronic working performance of the processed product
ECO12	Import	Item	The processing of goods obtained under a previous authorisation, the issuing of which was subject to an examination of the economic conditions	One of the following: • solid fractions of palm oil falling within CN code 1511 90 19 • fluid fractions of palm oil falling within CN code 1511 90 9 • coconut oil falling within CN code 1513 11 10 • fluid fractions of coconut oil falling within CN code ex 1513 19 30 • palm kernel oil falling within CN code 1513 21 11 • fluid fractions of palm kernel oil falling within CN code ex 1513 29, 30 • babassu oil falling within CN code 1513 21 19
ECO13	Import	Item	The processing of solid and fluid fractions of palm oil, coconut oil, fluid fractions of coconut oil, palm kernel oil, fluid fractions of palm kernel oil, babassu oil or castor oil into products which aren’t destined for the food sector	Castor oil falling within CN code 1515 30 90
ECO14	Import	Item	The processing into products to be incorporated in or used for civil aircraft for which an airworthiness certificate has been issued	Goods of any kind
ECO15	Import	Item	The processing into products benefiting from the autonomous suspension of import duty on certain weapons and military equipment in accordance with Council Regulation (EC) No 150/2003
ECO16	Import	Item	The processing of goods into samples	Products falling within CN codes 2707 10, 2707 20, 2707 30, 2707 50, 2707 91 00, 2707 99 30, 2707 99 91, 2707 99 99 and 2710 00
ECO17	Import	Item	The processing of any electronic type of components, parts, assemblies or any other materials into information technology products
ECO18	Import	Item	The processing of goods falling within Combined Nomenclature codes 2707 or 2710 into products falling within Combined Nomenclature codes 2707, 2710 or 2902
ECO19	Import	Item	The reduction to waste and scrap, destruction, recovery of parts or components	PVC material falling within CN code 3921 90 60
ECO20	Import	Item	Denaturing	Goods of any kind
ECO21	Import	Item	Usual forms of handling referred to in Article 220 of the Code	Motor chassis fitted with cabs, of CN code 8704 21 31
ECO22	Import	Item	The aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit Combined Nomenclature code doesn’t exceed €150,000 with regard to goods which are covered by Annex 71-02 to Delegated Regulation (EU) 2015/2446 and €300,000 for other goods, except where the goods intended to be placed under the inward-processing procedure would be subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation.

7. Customs Freight Simplified Procedures (CFSP): Final Supplementary Declaration (FSD) statement

Code	Import/Export	Level at which the code can be used	Description	Text
FINSD	Import	Item	CFSP FSD statement of the number of import and warehouse supplementary declarations due for the reporting period and the number actually submitted; and if appropriate how many were submitted in respect of previous periods	Enter the number of supplementary declarations (excluding FSDs) due for the reporting period and the number actually submitted, for example, if 48 were due but only 45 submitted, insert ‘45/48’. These figures should be separated into supplementary declaration types to differentiate between import and/or removal from warehouse declarations, for example, ‘SDI = 45/48, SDW = 20/20’ Both SDI and SDW statements must be included Where supplementary declarations were also submitted in respect of previous periods insert on the same line the relevant period and number transmitted, for example, if 4 (late) July 2005 supplementary declarations imports were transmitted insert: ‘7/05 = SDI 4’ This declaration would read SDI = 45/48, SDW = 20/20 7/05 = SDI 4 If no supplementary declarations were submitted during the reporting period enter SDI = 0/0, SDW = 0/0

8. CCS-UK export procedures for fallback

Code	Import/Export	Level at which the code can be used	Description	Text[^1]
FBK01	Export	Header	For use by Type 1 agents only in the event of Customs Handling of Import and Export Freight (CHIEF) failure and invocation of CCS-UK fallback procedures. For indirect exports leave box 29 empty and revert to paper C88/SAD copy 3 in place of electronic EAD	CCS-UK CHIEF fallback Type 1 agent (insert Customs Authorisation Number as allocated by NCH where applicable)
FBK02	Export	Header	For use by Type 2 agents only in the event of CHIEF failure and invocation of CCS-UK fallback procedures. For indirect exports leave box 29 empty and revert to paper C88/SAD copy 3 in place of electronic EAD	CCS-UK CHIEF fallback Type 2 agent (insert Customs Authorisation Number as allocated by NCH where applicable)
FBK03	Import	Header	For use by Type 2 agents only in the event of CHIEF failure and invocation of CCS-UK fallback procedures	CCS-UK CHIEF fallback Type 2 agent

9. Government contractor statement

Code	Import/Export	Level at which the code can be used	Description	Text
GCONT	Import	Header	To declare a Government Contractor on import declarations identified by UK EORI number (not prefixed with ‘GB’) This AI code is only to be used for identifying the data on a paper SAD. CHIEF data is submitted in a specific EDI data element or screen field (see section 4B.2, box 44)	Enter the appropriate UK EORI number

10. General statements

Code	Import/Export	Level at which the code can be used	Description	Text
GEN01	Export	Item	Duty Relief claimed on basis of INF1
GEN02	Export	Item	Relief not claimed on the basis of INF1
GEN03	Import	Item	Relief claimed under Returned Goods Relief. Waiver of time limit claimed
GEN04	Import	Item	Entered under the single rate entry procedure set out in Notice 200
GEN06	Import	Item	Biological Sample imported under the arrangements of BO42324/53. Only to be opened under MOD (PE supervision)
GEN08	Import	Item	This importation of scrap metal is for smelting only
GEN09	Import	Item	Total dry extract doesn’t exceed the permitted quantity
GEN10	Import	Item	I/We request delivery on deposit under the Customs and Excise Management Act 1979 section 119 and Tariff Notes Chapter 7 special directive 4 pending determination of the quantity on which duty is to be charged
GEN11	Import	Item	Trailer imported under the terms of our general undertaking dated	Enter the date of the general undertaking
GEN13	Import	Item	NIRU certificate/approval letter	Enter the NIRU certificate/approval letter serial number
GEN14	Import	Item	Supporting evidence for UN goods is attached
GEN15	Import	Item	Decorations and awards - evidence concerning award attached or declaration has been made on form C920
GEN16	Import	Item	Goods for test -approval note from NIRU attached	Enter the month and year tests expected to be completed, for example, 01/06
GEN17	Import	Item	For use with CPCs 40 71 006/49 71 004	Enter: Relief claimed under CPC… CPCs 40 00 065, 40 00 200, 40 71 065 and 61 21 001 aren’t eligible to use this CPC
GEN18	Import	Item	CCL DEFRA facility	Enter the appropriate CCL DEFRA facility number…
GEN19	Import	Item	Relief claimed under Article 123 Council regulation 2913/93
GEN21	Import	Item	Authorisation holder - enter the name and address of the person who will be using the goods or is responsible for arranging for the goods to be used on their behalf, if other than named in box 8 of the entry declaration	Enter the appropriate name and address details (if required)
GEN22	Import	Item	Authorisation holder - enter the name and address of the approved state body/organisation who will be using the goods or is responsible for arranging for the goods to be used on their behalf, if other than named in box 8 of the entry declaration	Enter the appropriate name and address details (if required)
GEN23	Import	Item	Authorisation holder - enter the name and address of the responsible person at the hospital/medical institution who will be using the goods or is responsible for arranging for the goods to be used on their behalf, if other than named in box 8 of the entry declaration	Enter the appropriate name and address details (if required)
GEN24	Import	Item	Authorisation holder - enter the name and address of the public or private scientific, teaching or vocational training establishment who will be using the goods or is responsible for arranging for the goods to be used on their behalf, if other than named in box 8 of the entry declaration	Enter the appropriate name and address details (if required)
GEN25	Import	Item	Authorisation holder - enter the name and address of the EC manufacturer who will be using the special tools/instruments to manufacture goods or is responsible for arranging for their use in manufacturing goods on their behalf, if other than named in box 8 of the entry declaration	Enter the appropriate name and address details (if required)
GEN26	Import	Item	Authorisation holder - enter the name and address of the prospective buyer of the goods stated in box 31 if other than stated in box 8 of the entry declaration	Enter the appropriate name and address details (if required)
GEN27	Import	Item	Enter the name and address of the person who will use the goods if other than the authorisation holder	Enter the appropriate name and address details (if required)
GEN28	Import	Item	State how long the goods described in box 31 of the entry declaration will be used and the intended date for re-exportation	Enter the details required
GEN29	Import	Item	State ‘Commission Regulation (EEC) No 2454/93’ and add the Temporary Admission Article under which relief is claimed	Enter the details required
GEN30	Import	Item	State the purpose of the importation including the sequence and locations where the goods described in box 31 of the entry declaration are to be used	Enter the details required
GEN31	Import	Item	Enter the name and address of the non EC owner of the goods described in box 31 of the entry declaration and what evidence of ownership is held	Enter the details required
GEN32	Import	Item	State what goods will be manufactured using the goods described in box 31 of the entry declaration	Enter the details required
GEN33	Import	Item	State when and where the exhibition/event will take place and the intended date of re-export	Enter the details required
GEN34	Import	Item	State when and where the goods described in box 31 will be exhibited/auctioned	Enter the details required
GEN35	Import	Item	State the entry declaration for the goods entered to Temporary Admission (TA) on which the goods identified in box 31 are to be used	Enter the details required
GEN36	Import	Item	Identify what condition(s) and/or requirements of the available Temporary Admission (stating where possible the most relevant TA relief CPC number) aren’t met. For example: ‘Owner not established outside the EU’; ‘User not established outside the EU’; or ‘Use of and/or type of goods not covered by other TA relief CPCs’	Enter the details required
GEN37	Import	Item	State the date and the entry declaration number when the goods were first entered to Temporary Admission	Enter the details required
GEN38	Export	Item	Details of authorisation for PCC	Enter the PCC authorisation number in the format PCnnnn/nnn/nn and details of the supervising office which has approved the export of the processed products
GEN39	Export	Item	Means of identifying the exported goods in the imported compensating products	Enter the details for identifying the exported goods as agreed in the authorisation
GEN40	Export	Item	Claimants for hydrocarbon oil shipped as stores and who operate the netting scheme (section 12 of Notice 179) are to enter ‘Drawback Scheduler’ Drawback Schedulers aren’t required to present a control copy 1 of the SAD to HMRC at the port	Enter ‘Drawback Scheduler’
GEN41			To be advised
GEN42			To be advised
GEN43	Import	Both	ESA scientific apparatus under the arrangements of PRIV 4/15/6	Only to be opened by arrangement with the consignee or their authorised agent
GEN44	Import	Both	PRIV33/BAS/381	PRIV 33/BAS/381
GEN45	Both	Item	Details as indicated by CPC Notes / Specific Instructions	Enter additional text required as indicated by relevant CPC/specific instructions
GEN46	Import	Header	For CFSP purposes. To be completed when a sub-agent, acting as a direct representative (DR), is entering the declaration (see box 14) For LVBI, to be completed with declarants EORI number when LVBI authorised entity EORI number is entered in box 14	For CFSP: Enter DR (and the DRs identity), for example, DR GB 123456789000 For LVBI: Enter type of representation, for example, IR (Indirect representation)
GEN47	Import	Item	Place where goods are to be put to the prescribed end use	If the place where the goods are to be processed is different from the consignees address enter name and address details as a GEN 47 AI Statement
GEN48	Import	Item	Description of process, processed goods and the commodity code(s) if processing is a criteria for using the relevant commodity code	Enter a brief description of the process, processed goods and the commodity code(s) of the processed goods as a GEN48 AI Statement
GEN49	Import	Item	Third quantity for Bioethanol content (tonnes). UNOQ Code = 115	Enter the proportion in the blend, by weight (tonnes), of the total content of ethyl alcohol produced from agricultural products (as listed in the Treaty on the function of the EU (Bioethanol content)
GEN50	Export	Item	Ex work contract exports: Enter the name and address of the non EU overseas buyer where goods are sold under an ex works contract for export	Enter the appropriate name and address details
GEN51	Import	Item	AEO/ETSF authorisation/approval holders may move goods entered to CHIEF at the frontier to an ETSF for examination, only with Border Force authority	Enter the ETSF shed code and the AEO authorisation number
GEN52	Import	Item	Community system of Duty reliefs CSDR Giveaways	Enter the name, address, postcode and date of the event as a GEN 52 statement in box 44
GMSPR	Import	Item	General Marketing Standard (GMS) Products either processed, prepared or being imported for Processing

11. Guarantor statement

Code	Import/Export	Level at which the code can be used	Description	Text
GRNTR	Both	Item	Guarantee details for goods requiring a guarantee, except for exports of excise products under LCP/CSE (see code EXGTE)	Enter the guarantee reference number
EXGTE	Export	Header	For the direct exportation of excise goods using the simplified procedures under Regulation 63A of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (HMDP). Guarantee details for exports of excise products using Local Clearance Procedure (LCP) or Customs Supervised Exports (CSE)	Enter the excise guarantee reference number or the name and address of the guarantor

12. Item request statements

Code	Import/Export	Level at which the code can be used	Description	Text
IRQ02	Export	Item	To request that UK export documents, required by other countries, be endorsed by UK Customs. The relevant Documents must be declared in box 44, with status ‘AC’
IRQ0A	Import	Item	Request for Delivery Verification Certificate and/or International Information Document
IRQ0B	Both	Item	Request for either: • certified declaration export control document • C1314 to support claim for repayment from the RPA of export levy • certification by Customs on form C&E1154 when required for submission to the Rural Payments Agency (RPA)
IRQ0C	Import	Item	Request for goods entered for warehousing to be removed for examination at warehouse. This shouldn’t be used for a Customs warehouse
IRQ0D	Import	Item	I/We request delivery on deposit of duty under section 119 of the Customs and Excise management Act 1979, in view of the attached undertaking on form C&E894
IRQ0E	Import	Item	Request for certification of additional copy invoices for butter/cheese from Holland
IRQ0F	Both	Item	Request for certification of attached End Use/Destination control copy T5
IRQ0G	Import	Item	Request for return of CT receipt
IRQ0H	Import	Item	Request for release of goods with disputed classification against security
IRQ0S	Export	Item	Request for a laboratory analysis to be carried out in respect of processed CAP goods of variable composition, referred to in EC Regulation 1043/05 Article 51 and Annex IV, and List E of RPA External Trade leaflet ET 17 (section A - Declaration based on an analysis result)
LIC99	Both	Item	To declare that goods aren’t subject to any licences other than those declared See Export and Import box 44 Licences section in respect of circumstances where some goods covered by the declared commodity code require a licence and others don’t (ex- heading)

13. Main compensating product statements

Code	Import/Export	Level at which the code can be used	Description	Text
MCP01	Import	Item	Same as import goods
MCP02	Import	Item	Change of 8 digit CN code	Input the 8 digit commodity code immediately after the AI code

14. Merchandise in baggage (MIB) statement

Code	Import/Export	Level at which the code can be used	Description	Text
MIB01	Both	Header	To declare commercial goods carried by passengers in accompanied baggage or in private vehicles for trade or business use

15. CFSP statement: non-controlled goods

Code	Import/Export	Level at which the code can be used	Description	Text
NCGDS	Import	Item	Permissible on CFSP SFDs for non-controlled goods only. Full licensing declaration to be provided on the supplementary declaration (SDI/SDW)

16. RGR export pallets and containers statements

Code	Import/Export	Level at which the code can be used	Description	Text
PAL05	Import	Item	I declare that the pallets or containers being re-imported/used to import the goods specified on this entry from (foreign consignors name) on… were previously in free circulation in the EU: • are owned by the importer • being returned within 3 years of the original export • being returned to the importers who or on whose behalf they were previously exported for import free of duty • being returned to the imprters who originally declared the goods to export for import free of VAT That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded. I request that the pallets or containers are admitted free of duty/VAT dependant on who originally exported the goods (see Notice 236 for differing eligibility requirements regarding eligibility for VAT and duty relief)	Enter the consignor name and date
PAL12	Import	Item	I declare that the pallets or containers being exported/used to export the goods specified on this entry are intended to be re-imported as returned goods (see Notice 236 for differing eligibility requirements regarding VAT and duty relief)	Enter the consignor name and date

17. Temporary admission: import - non-EC packings, pallets or containers statements

Code	Import/Export	Level at which the code can be used	Description	Text
PAL01	Import	Item	I declare that packings being imported/used to import the goods specified on this entry are eligible for relief under Temporary Admission under Commission Regulation (EEC) No 2454/93 Article 571 (see Notice 200)
PAL02	Import	Item	I declare that pallets being imported/used to import the goods specified on this entry are eligible for relief under Temporary Admission under Commission Regulation (EEC) No 2454/93 Article 556 (see Notice 306)
PAL03	Import	Item	I declare that the container(s) being imported/used to import the goods specified on this entry eligible for relief under Temporary Admission under Commission Regulation (EEC) No 2454/93 Article 557 (see Notice 306)

18. Temporary admission: re-export of non-EC packings, loaded pallets or loaded containers statements

Code	Import/Export	Level at which the code can be used	Description	Text
PAL06	Export	Item	I declare that packings being re-exported/used to export the goods specified on this entry were previously entered to Temporary Admission under Commission Regulation (EEC) No 2454/93 Article 571 (see Notice 200)
PAL07	Export	Item	I declare that pallets being re-exported/used to export the goods specified on this entry were previously entered to Temporary Admission under Commission Regulation (EEC) No 2454/93 Article 556 (see Notice 306)
PAL08	Export	Item	I declare that the container(s) being re-exported/used to export the goods specified on this entry were previously entered to Temporary Admission under Commission Regulation (EEC) No 2454/93 Article 557 (see Notice 306)

19. Prohibitions and restrictions statements

Code	Import/Export	Level at which the code can be used	Description	Text
PAR01	Import	Item	The entered goods (falling outside Tariff headings 05.07 and 96.01) incorporate ivory or tortoise shell
PAR03	Import	Item	I declare that the species being imported, or from which the imported goods derive, aren’t restricted under the EC CITES Regulations and aren’t skins derived from Harp or Hooded seal pups
PAR06	Import	Item	Any imitation coin in this consignment is for smelting only. I request release under section 119 of the Customs and Excise Management Act 1979 without payment of duty, under the importers general undertaking: TN Addendum B, paragraph 6
PAR07	Import	Item	Any imitation coin in this consignment is for smelting only. I request release under section 119 of the Customs and Excise Management Act 1979 without payment of duty, imported under Treasury Direction - BO 28861/69
PAR09	Import	Item	Declaration that horse isn’t docked
PAR10	Import	Item	This consignment contains produce of phytosanitary relevance
PAR11	Import	Item	The wood in this consignment has been treated to a temperature of 176 degrees centigrade for 20 minutes

20. Prefinance claim statement

Code	Import/Export	Level at which the code can be used	Description	Text
PFCLM	Export	Item	To be used with an Export Verification Claim to identify the related prefinance claims	Enter details of the related claims

21. Inward/outward processing relief/processing under customs control - throughput period statements

Code	Import/Export	Level at which the code can be used	Description	Text
POD06	Both	Item	Throughput period	You are permitted a standard period of up to 6 months. If you’re likely to exceed this period you must inform NIRU and ask for an extension
POD07- POD24	Both	Item	Period greater than 6 months up to a maximum of 24 months - input the appropriate number of months as respective code 07 to 24

22. Location of premises statement

Code	Import/Export	Level at which the code can be used	Description	Text
PREMS	Both	Header	The location of the premises where the goods can be examined CHIEF data is submitted in specific EDI data elements or screen fields. The actual ‘PREMS’ AI code is only to be used for identifying the data on a paper SAD For goods imported under commodity code 3604 enter, at header level, the name of the person who is to store the goods and the address of the premises where the goods will be stored immediately following importation. Add the declaration item number of the goods after the name of the premises, that is, Premises Name (item 2) Also enter AI statement GEN45, at item level, with permit number, name and phone number of emergency contact	Enter the full name and address of the premises. The CHIEF data elements are: •name •street •city •postcode •country

23. Inward processing/type of process statements

Code	Import/Export	Level at which the code can be used	Description	Text
PRO01	Import	Item	Manufacture or process of Alcoholic goods
PRO02	Import	Item	Manufacture or process of Tobacco goods
PRO03	Import	Item	Manufacture or process of Chemicals and pharmaceuticals
PRO04	Import	Item	Manufacture or process of Motor vehicles and parts
PRO05	Import	Item	Manufacture or process of Maritime vessels and parts
PRO06	Import	Item	Manufacture or process of Aircraft satellites and parts
PRO07	Import	Item	Manufacture or process of Other industrial goods
PRO08	Import	Item	Manufacture or process of Milk and milk products
PRO09	Import	Item	Manufacture or process of Sugar and sugar products
PRO10	Import	Item	Manufacture or process of Other agricultural goods
PRO11-13	Import	Item	End-use Relief - type of process statement to cover PRO11-13 nature of end-use	Enter one of the following codes • PRO11-Civil Aircraft • PRO12-Aircraft Engines • PRO13-Any other goods imported occasionally (no more than 3 times per annum)

24. Registered consignee statement

Code	Import/Export	Level at which the code can be used	Description	Text
RCONE	Import	Header	To declare a Registered Consignee on import declarations identified by UK EORI number (not prefixed with ‘GB’) This AI code is only to be used for identifying the data on a paper SAD CHIEF data is submitted in a specific EDI data element or screen field	Enter the appropriate UK EORI number
RCONR	Export	Header	To declare a Registered Consignor on export declarations identified by UK EORI number (note not prefixed with ‘GB’) This AI code is only to be used for identifying the data on a Paper SAD CHIEF data is submitted in a specific EDI data element or screen field	Enter the appropriate UK EORI number

25. Revenue duties statements

Code	Import/Export	Level at which the code can be used	Description	Text
REV01	Import	Item	The above-entered consignment of aviation gasoline will be delivered to name and address solely for use or supply as aircraft fuel	Enter the relevant name and address details
REV02	Import	Item	The above-entered consignment of light oil will be delivered direct to name and address for use as furnace fuel under furnace operator’s approval number and that the oil has been marked abroad to conform to the marking provisions of the current UK Hydrocarbon Oil Regulations	Enter the relevant name and address details
REV03	Import	Item	The above-entered consignment of light oil will be delivered direct to name and address for use as furnace fuel under furnace operator’s approval number and that the oil is eligible for delivery unmarked under the consignee’s HM Revenue and Customs waiver authority number	Enter the relevant name and address details
REV04	Import	Item	The above-entered consignment of unmarked aviation turbine kerosene will be delivered under DEF.STAN conditions to name and address for use or supply as fuel for aircraft engines	Enter the relevant name and address details
REV05	Import	Item	The above-entered consignment of/containing kerosene/gas oil has been marked abroad to conform to the marking provisions of the current UK Hydrocarbon Oil Regulations
REV06	Import	Item	The above-entered consignment of/containing unmarked kerosene/gas oil is in closed containers not exceeding 25 litres capacity and isn’t for use as road fuel additive or substitute
REV08	Import	Item	The above-entered consignment of unmarked kerosene/gas oil either: • will be delivered direct to name and address for approved use or supply under the consignee’s HMRC marking waiver authority number • is eligible for importation under the importer’s HMRC marking waiver authority number	Enter the relevant name and address details and/or waiver authority number, as appropriate
REV09	Import	Item	Consignment of road fuel additive containing unmarked kerosene/gas oil packaged for addition to road fuel in a proportion not greater than 1 part/100. In this context, road fuel means any substance commonly added to DERV or motor spirit to improve its quality or characteristics as a fuel, but not intended to act simply as a fuel extender or substitute. The term includes products sold as upper cylinder lubricants
REV10	Import	Item	I/We declare that the goods are unfit for human consumption because of the presence of the constituent(s) named in the proportion stated in box 44	Enter the relevant details
REV11	Import	Item	I/We declare that the goods are unfit for human consumption because of the presence of the constituent(s) named in the proportion stated on the attached certificate
REV13	Import	Item	Wine to be warehoused in the containers, account to be taken at import station
REV14	Import	Item	I/We request that the particulars given on the attached certificate (Republic of Ireland form C&E75) be accepted for the purpose of the import account

26. Reason for security (RFS) statements

Code	Import/Export	Level at which the code can be used	Description	Text
RFSnn	Import	Item	To declare a Reason For Security, enter ‘RFS’ followed by the relevant code below: • 1M Provisional value • 2M Tariff classification to be determined • 3M Release before completion of landing account • 4M Goods for official test • 5M Specific directions given • 6M Security required for clearance request • 7M CT document subject to verification • 1N Full value secured for IPR goods • 2N Exemption is claimed from levy but evidence is incomplete or unsatisfactory

27. Inward/outward processing relief/processing under customs control - rate of yield statements

Code	Import/Export	Level at which the code can be used	Description	Text
ROY01	Both	Item	Rate of yield	Insert either ROY01 if the rate of yield is 1:1 or ROY02 if the rate of yield is to be established from processing records
ROY02	Both	Item	Rate of yield	Insert either ROY01 if the rate of yield is 1:1 or ROY02 if the rate of yield is to be established from processing records

28. RPA statement and trader identifier for electronic licences

Code	Import/Export	Level at which the code can be used	Description	Text
RPTID	Both	Header	The RPA Registration Number (currently 6 characters) as used to identify the trader permitted to use a CAP licence	RPA Registration Number
RPTID	Both	Header	An Issuing Authority unique trader reference (optionally supplied) identifying a trader who is authorised to use an electronic licence	Issuing Authority unique trader

29. Supervising office statement

Code	Import/Export	Level at which the code can be used	Description	Text
SPOFF	Both	Both	The Customs Supervising Office, for example, of a warehouse or IPR trader This AI code is only to be used for identifying the data on a paper SAD CHIEF data is submitted in specific EDI data elements or screen fields (see 4A.2 and 4B.2 box 44)	Enter the full name and address of the office

30. Single transport contract (STC)

Code	Import/Export	Level at which the code can be used	Description	Text
STC99	Export	Header	STC must be claimed at the point the export declaration is input to CHIEF by the exporter/declarant by inputting Additional Information (AI) code ‘STC99’ into box 44	Leave box 29 (office of Exit) empty and Insert AI code STC 99 into box 44 of the export declaration

31. Transit principal statement

Code	Import/Export	Level at which the code can be used	Description	Text
TRANS	Export	Header	This AI should be used when goods have been given ‘Permission to Progress’ but the goods must remain under Customs control on one of the transit procedures, they must subsequently be declared to the New Computerised Transit System	Leave box 29 empty and Insert AI code TRANS into box 44 of the export declaration
TRPRN	Import	Header	Goods moving under CFSP Local Clearance Procedure - the consignee isn’t the transit principal	Enter the full name and address of the principal. If the declarant is the principal then enter: Transit principal is Declarant
TOR01	Import	Item	Household effects and personal property belonging to a natural person transferring their normal place of residence to the UK.	Enter the Transfer of Residence (TOR01) authorisation reference number provided by Salford Customs 1. (Please use the numbers only)

32. VAT statements

Code	Import/Export	Level at which the code can be used	Description	Text
VAT01	Import	Item	Relief claimed under paragraph 40 of Notice 702 form VAT 977 Undertaking attached
VAT02	Import	Item	I declare that I am not registered for VAT purposes and that the goods to the attached entry are eligible for reimportation without payment of VAT, in accordance with the VAT regulations described in paragraph 47 of the Notice 702
VAT03	Import	Item	The goods entered for the importers/consignees whose VAT registration numbers are shown on the attached invoices
VAT04	Import	Item	The goods are chargeable with VAT at a positive rate. The tax will be either paid outright or accounted for under the single duty deferment number quoted hereon and each consignee described on the attached forms C517 (and C517 continued if necessary) will be charged his/her proportion of the tax as shown on the forms
VAT05	Import	Item	General undertaking dated… lodged with local excise officer	Enter the date of the General undertaking
VAT06	Both	Item	State the expected place and date of onward consignment and, where known, identity of the exporting ship/aircraft/road vehicle/rail wagon	Enter the expected place and date of onward consignment
VAT07	Both	Item	Enter the name, address and VAT registration number of the consignee in the member state of destination	Enter the appropriate name, address and VAT registration number

33. Preference statement

Code	Import/Export	Level at which the code can be used	Description	Text
WHSRP	Import	Item	Goods being entered for customs warehousing/to a free zone and a preference claim will be made on removal from the customs warehouse/free zone	The type of preference, which will be claimed on removal from warehouse/free zone, is to be stated