Imports: home use with simultaneous entry for free circulation

Imports and community transport inwards.

Specific fields in the declaration or notes on completion

The Customs procedure code (CPC) (box 37) must be 40 00 000.

Box 44 - if goods specified on the entry are imported using non-UK and non-EU packings, pallets or containers for which relief under the Temporary Admission (TA) is claimed enter the additional information statement as appropriate:

‘PAL01’ (for packings see Notice 200)
‘PAL02’ (for pallets see Notice 306)
‘PAL03’ (for containers see Notice 306)

Additional documents

Details of documents needed are given under the ‘Post clearance action’ and ‘Notes’ sections.

Security needed

Security is not needed for free or temporarily exempt importations unless the claim to those rates can not be proved from the supporting documents. Release can be against the appropriate security.

Additional information

Excise goods - retail containers of spirits, wine and made-wine imported under this CPC may be subject to the UK duty stamp requirements (see Notice DS5 UK Duty Stamps for further information).

VAT

Registered taxable persons - VAT must be paid at importation if the goods are chargeable at a positive rate. Details will be included on the VAT certificate.

Exempt persons - VAT must be paid at importation if the goods are chargeable at a positive rate.

Post clearance action

In cases where an undertaking is involved the necessary documents must be produced.

Notes

Documents which were not available at the time of importation and which potentially substantiate a claim to quota relief must always be sent to the officer as indicated by either form C1411 or form C1412 which will be issued as appropriate when the goods are released on security for duty.

This CPCs is not to be used for goods imported from the special territories of the EU unless accompanied by a T1 document (see 49 00 000).

1.3 40 00 001

Goods covered

Parts, components and other goods, falling within chapters 25 to 99 of the UK Trade Tariff, of a kind to be incorporated in or used in the manufacture, repair, maintenance, rebuilding, modification or conversion of aircraft for which an airworthiness certificate has been issued by a party authorised by aviation authorities of a third country, identified as eligible for the use relief in the Tariff.

Notice

Suspensions from customs duty.

Specific fields in the declaration or notes on completion

Box 1 - enter code IM followed by A or D.

Box 36 - enter the code 119.

Box 44 - should be endorsed:

authorisation number EU/9999/999/99
document Identifier code A119
document Code N990
document status AE or GE and reference ‘see attached schedule’
declare ‘Import with airworthiness certificate’ as an AI 10100 statement
enter AWC as the SPOFF AI statement in all fields except the country code which should be GB

Box 47 - if exemption from payment of VAT is claimed code VAX is to be entered in the rate column. To claim relief from this suspension the Customs Duty code F and Customs Duty suspension code W should also be entered.

Additional documents needed

Commercial documents as evidence that the goods are for incorporation in or used for civil aircrafts.

If the original airworthiness certificate can not be presented when the goods are released to free circulation the commercial invoice, or document attached to such invoice and signed by the seller of the goods must carry the following endorsement:

‘For the following goods of this invoice or invoice no ^{[footnote 1]} ………., the following airworthiness certificates (see column 2) have been issued by the company shown in column 3 authorised by the aviation authority shown in column 4 of the country shown in column 5’.

Position No on the invoice (1)	No of the airworthiness certificate (2)	Issuer of the certificate (3)	Name of the authorising aviation authority (4)	Name of the country (5)

Security needed

No security for duty is needed unless there is doubt as to the authenticity of the airworthiness certificate. The amount secured must cover the duty chargeable had the goods not been eligible for entry under this CPC. Enter MP codes M, P, S, T, U or V in box 47.

Additional information

-

VAT

This CPC relieves VAT providing the parts and equipment are:

of a kind ordinarily installed in the propulsion, navigation or communications systems or the general structure of any qualifying aircraft
safety equipment for use in such a qualifying aircraft
where the importer is a government department, the parts are to be installed or incorporated in the course or furtherance of business
in aircraft used for providing rescue or assistance at sea

A qualifying aircraft is any aircraft that:

is used by an airline operating for reward chiefly on international routes
is used by a state institution and is of a weight of not less than 8,000 kilograms, and is neither designed nor adapted for use for recreation or pleasure

For further information see Notice 744C.

If exemption from payment of VAT is claimed, the code ‘VAX’ is to be entered in the rate column of box 47.

Post clearance action

-

Notes

Only goods or parts which hold an airworthiness certificate identified in the Tariff as eligible for end use relief may be entered to this CPC.

If the relevant goods or parts do not possess an airworthiness certificate the goods should be entered to either end-use relief or Inward processing relief, both of which need prior authorisation.

The certificates of airworthiness may be needed upon audit verification checks.

Goods entered for processing under customs control (PCC) should use the appropriate PCC CPC.

This CPC does not cover semi-manufactured parts or components or raw materials which have a manufacturer’s certificate of conformity, nor un-serviceable parts which are imported for repair.

1.4 40 00 002

Goods covered

Parts, components and other goods, falling within chapters 25 to 99 of the UK Trade Tariff, of a kind to be incorporated in or used in the manufacture, repair, maintenance, rebuilding, modification or conversion of aircraft for which an airworthiness certificate has been issued by a party authorised by aviation authorities of a third country, not identified in the Tariff as eligible for end use relief.

Notice

Suspensions from customs duty.

Specific fields in the declaration or notes on completion

Box 1 - enter code IM followed by A or D.

Box 36 - enter the code 119.

Box 44 - should be endorsed:

document Identifier code A119
document status AE or GE and reference ‘see attached schedule’
declare ’Import with airworthiness certificate’ as an A1 10100 statement

Box 47 – if exemption from payment of VAT is claimed code VAX is to be entered in the rate column. To claim relief from this suspension the Customs Duty code F and Customs Duty suspension code W should also be entered.

Additional documents needed

Commercial documents as evidence that the goods are for incorporation in or used for civil aircrafts. If the original airworthiness certificate can not be presented when the goods are released to free circulation the commercial invoice, or document attached to such invoice and signed by the seller of the goods must carry the following endorsement:

‘For the following goods of this invoice or invoice no ^{[footnote 1]} …….., the following airworthiness certificates (see column 2) have been issued by the Company shown in column 3 authorised by the aviation authority shown in column 4 of the country shown in column 5’.

Position No on the invoice (1)	No of the airworthiness certificate (2)	Issuer of the certificate (3)	Name of the authorising aviation authority (4)	Name of the country (5)

Security needed

No security for duty is needed unless there is doubt as to the authenticity of the airworthiness certificate. The amount secured must cover the duty chargeable had the goods not been eligible for entry under this CPC. Enter MP codes M, P, R, S, T, U or V in box 47.

Additional information

-

VAT

This CPC relieves VAT providing the parts and equipment are:

of a kind ordinarily installed in the propulsion, navigation or communications systems or the general structure of any qualifying aircraft
safety equipment for use in such a qualifying aircraft
where the importer is a government department, the parts are to be installed or incorporated in the course or furtherance of business
in aircraft used for providing rescue or assistance at sea

A qualifying aircraft is any aircraft that:

is used by an airline operating for reward chiefly on international routes
is used by a state institution and is of a weight of not less than 8,000 kilograms, and is neither designed nor adapted for use for recreation or pleasure

For further information see Notice 744C.

If exemption from payment of VAT is claimed, the code ‘VAX’ is to be entered in the rate column of box 47.

Post clearance action

-

Notes

Only goods or parts not identified in the Tariff as eligible for end-use relief, which hold an airworthiness certificate may be entered to this CPC. If the goods or parts are identified as being eligible for end-use relief see CPC 40 00 001.

If the relevant goods or parts do not possess an airworthiness certificate the goods should be entered to either end-use relief or Inward processing relief, both of which need prior authorisation.

The certificates of airworthiness may be needed upon audit verification checks.

Goods entered for PCC should use the appropriate PCC CPC.

This CPC does not cover semi-manufactured parts or components or raw materials which have a manufacturers certificate of conformity, nor un-serviceable parts which are imported for repair.

1.5 40 00 003

This CPC is only to be used for consignments entered by traders authorised to use the Bulk Import Reduced Data Set (BIRDS) facilitation.

Prior authorisation to use BIRDS is needed to use this CPC.

Goods covered

Consignments of an intrinsic value (ie: excluding freight, insurance etc., unless they’re included in the price and not separately shown on the invoice) or no more than £135 and that are not liable to Customs Duty, excise duties or import VAT. The consignments must have been dispatched direct from a third country to the consignee in Great Britain to qualify for this relief.

This CPC must not be used for any goods subject to any prohibition or restriction.

This CPC must not be used for goods intended for any customs relief or regime.

Notice

Specific fields in the declaration or notes on completion

A partially completed Single Administrative Document (SAD) may be presented for eligible goods.

The fields that need to be completed on the SAD and input to Customs Handling of Import and Export Freight (CHIEF) are:

1 (declaration type)
2 (multiple consignors must be entered as AI code 00200 in each of the name, address and postcode fields - the Economic Operator Registration number (EORI) field can be left blank for multiple consignors - if there is a single consignor, combined with multiple consignees, enter the consignor data at header level)
5 (items)
6 (packages)
8 (single consignee, combined with multiple consignors, enter the consignee data at header level - multiple consignees must be entered as AI code 00200 in each of the name, address and postcode fields and enter ‘GBPR’ in the ID Field - if the bulked approved entity is declaring self-representation (box 14) complete with name, address and EORI number)
14 (enter name, address and EORI number of bulked approved entity unless self-representation declared and details entered in box 8, then leave blank)
15a (country of dispatch - must not be Channel Islands)
30 (goods location)
31 (goods description and packages marks, number or kind at commodity level)
36 (preference)
37 (CPC)
38 (net mass)
40 (previous document)
42 (item price - The maximum item value being declared and this field you cannot enter an amount greater than £135.00)
44 (enter AI statement BULKD and enter BIRDS approval number in text box at item level)

A Customs Duty tax line is not needed in box 47.

Bulking is restricted to goods that are imported as a single vessel or aircraft.

Additional documents needed

The single bulked entry must be supported by an electronic manifest identifying the individual items in the consignment and their final delivery address with sufficient detail for customs control purposes.

Security needed

-

Additional information

-

VAT

The CPC relieves import VAT.

A VAT tax line is not needed in box 47.

There will be a liability to VAT on the supply of the goods. Find more information in the VAT and overseas goods sold to Great Britain through online marketplaces guidance and the VAT overseas good sold directly to customers in Great Britain guidance.

Post clearance action

-

Notes

Where a consignment consists of several items to a single recipient, the total intrinsic value of those items must be no more than £135 in order to qualify for relief under this CPC.

Where the total intrinsic value is more than £135, this CPC must not be used.

Use of the CPC constitutes a declaration that the consignment:

is not liable to Excise Duty
has an intrinsic value of no more than £135
has been dispatched direct to the recipient from a third country
is not subject to any prohibitions and restrictions - for example, controlled drugs, firearms and fake branded goods or labels which may be subject to intellectual property rights

This CPC is not to be used for goods imported from the special territories of the UK (see 49 00 003).

This CPC must not be used for imports of goods that are samples eligible for CHIEF system Customs Procedure Code 40 00 C30.

This CPC must not be used for consignments that are dispatched to a recipient outside Great Britain.

Consignments to different recipients can be bulked in accordance with imports and community transport inwards of the UK Tariff, but for each recipient the total intrinsic value of no more than £135.

Prior authorisation must be obtained to use this CPC from HMRC.

1.6 40 00 004

Goods covered

Consignments to a single recipient with an intrinsic value (ie excluding freight, insurance etc., charges) of no more than £135, that are not liable to Customs Duty, excise duties or import VAT.

The consignment must have been dispatched direct from a third country (ie: outside of Great Britain), to the consignee in Great Britain to qualify for this relief.

Notice

-

Specific fields in the declaration or notes on completion

A partially completed SAD may be presented for non-prohibited or restricted goods. The fields that need to be input to CHIEF are:

1, 2 (box 2: for various consignors AI code 00200 must be entered in each of the Name, Street, City and Postcode fields)
5, 6, 8 (the trader’s EORI must be entered)
14 (only if different to 8)
15a, 21, 30 (Goods Location)
31 (Goods Description and Packages)
33 (Commodity Code)
36 (Preferences)
37 and 40

On a paper SAD, as well as the above, boxes 31 and 54 must be completed.

A Customs Duty tax line is not needed in box 47.

Additional documents needed

-

Security needed

-

Additional information

Where several items in a single consignment, with an intrinsic value of no more than £135, are sent to the single recipient, enter the commodity code for the item of the highest value in box 33.

VAT

The CPC does not relieve import VAT.

A VAT tax line is needed in box 47.

Post clearance action

-

Notes

Where a consignment consists of several items to a single recipient, the total intrinsic value of those items must be no more than £135 in order to qualify for relief under this CPC.

Where the total intrinsic value is more than £135, this CPC must not be used.

Use of this CPC constitutes a declaration that the consignment:

is not liable to Excise Duty
has an intrinsic value of no more than £135
has been dispatched direct to the recipient from a third country
is not subject to any Prohibitions and Restrictions, for example, controlled drugs, firearms and fake branded goods or labels which may be subject to Intellectual Property Rights

This CPC is not to be used for goods imported from the special territories of the UK (see 49 00 004).

This CPC must not be used for imports of samples.

1.7 40 00 007

Goods covered

A partially completed SAD declaration may be presented (see the ‘Specific fields in the declaration or notes on completion’ section for details).
Alternatively a fully completed SAD declaration may be lodged.

Goods imported for the official use of US and other NATO visiting forces, except mail (see CPC 40 00 034), for which relief from duty or VAT is claimed.

Notice

-

Specific fields in the declaration or notes on completion

On a partially completed SAD or notes on completion:

the CPC (box 37) must on completion be 40 00 007
box 42 should show a nominal value of £1

In addition, the fields that need to be input to CHIEF are:

1
2
5
6
8
14 (only if different to 8)
15a
21
37
40 (inventory-linked entries only)

On the paper SAD, boxes 31 and 54 must be completed as well as the boxes above. Box 8 must show the allocated EORI.

Additional documents needed

-

Security needed

-

Additional information

For spirits or tobacco imports, the address of the local customs office must be shown in plain language in box 44 (additional information).

VAT

Goods entered to this CPC are relieved of VAT.

A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

This CPC must not be used for goods from special territories of the EU (see CPC 49 00 007). Use of this CPC constitutes a declaration that the goods are imported for the exclusive use of visiting forces in the UK and that visiting forces relief is applicable.

Use of this CPC is restricted to signatories authorised by visiting forces.

1.8 40 00 008

A partially completed SAD declaration may be presented. See notes on completion below for details of fields needed. Alternatively a fully completed SAD declaration may be lodged.

Goods covered

Goods imported under diplomatic privilege for the official use of foreign missions or international organisations in the UK including diplomatic mail and diplomatic bags for which relief from all charges is claimed.

Notice

-

Specific fields in the declaration or notes on completion

On a partially completed SAD notes on completion the CPC (box 37) must be 40 00 008.

The fields that need to be input to CHIEF are:

1
2
5
6
8
14 (only if different to 8)
15a
21
30
37 and 40 (inventory linked entries only)

On the paper SAD, boxes 31 and 54 must be completed as well as the boxes above.

Box 8 must show the allocated EORI number.

If form C426 is attached enter form C426 against document codes 9AID and 9AIV.

Additional documents needed

Form C426 except for diplomatic bags, see the ‘Notes’ section.
Contact Imports and exports: general enquiries to get a copy of the form.

Security needed

-

Additional information

For alcohol spirits or tobacco imports, the address of the local customs office must be shown in plain language in the SPOFF data element field (box 44).

VAT

Goods entered to this CPC are relieved of VAT.

A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

Diplomatic bags must bear the seal of the foreign government and a label showing the official stamp of the sending government and the official address to which it’s being sent. The label must be addressed impersonally to a mission or consular post.

Goods imported under diplomatic privilege for the personal use of entitled individuals must be entered to CPC 40 00 009.

This CPC must not be used for goods from the special territories of the EU (see CPC 49 00 008).

1.9 40 00 009

A partially completed SAD declaration may be presented. See notes on completion below for details of fields needed. Alternatively a fully completed SAD declaration may be lodged.

Goods covered

Goods imported under diplomatic privilege for the personal use of entitled members of staff of foreign missions or international organizations in the UK for which relief from all charges is claimed.

Notice

-

Specific fields in the declaration or notes on completion

On a partially completed SAD on completion:

box 8 must show ‘GBPR’ and the full name and address of the consignee
the EORI number of the embassy must not be used
the CPC (box 37) must be 40 00 009

The fields that need to be input to CHIEF are:

1
2
5
6
14 (only if different to 8)
15a
21
30
37 and 40 (inventory-linked entries only)

On the paper SAD, boxes 31 and 54 must be completed as well as the boxes above.

If form C426 is attached enter form C426 against document codes 9AID and 9AIV.

Additional documents needed

Form C426. Contact Imports and exports: general enquiries to get a copy of the form.

Security needed

-

Additional information

-

VAT

Goods entered to this CPC are relieved from VAT.

A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

Goods for the official use of missions or international organizations must be entered to CPC 40 00 008.

This CPC must not be used for goods from special territories of the EU. (See CPC 49 00 009).

1.10 40 00 010

A partially completed SAD declaration may be presented. See notes on completion below for details of fields needed. Alternatively a fully completed SAD declaration may be lodged.

Goods covered

Goods imported for personal use by NATO visiting forces entitled personnel, for which relief from duty or VAT is claimed.

Notice

-

Specific fields in the declaration or notes on completion

On a partially completed SAD notes on completion:

box 8 must show ‘GBPR’
the full name and address of the consignee should be shown
the EORI number of the visiting force must not be used
the CPC (box 37) must be 40 00 010.

The fields that need to be input to CHIEF are:

1
2
5
6
8
14 (only if different to 8)
15a
21
30
37 and 40

On the paper SAD, boxes 31 and 54 must be completed as well as the boxes above.

Additional documents needed

Form C&E 941 (in duplicate) for vehicles owned personally by members of visiting forces.

Form C2 for importations of goods (including effects but excluding motor vehicles) owned personally by members of visiting forces.

Form DD1434 may be used by members of the US Forces.

Contact Imports and exports: general enquiries to get copies of the forms.

Security needed

-

Additional information

Details of any items declared on the form C2 or DD1434 must be entered in box 31.

VAT

Goods entered to this CPC are relieved from VAT.

A VAT tax line is not needed to be shown in box 47.

Post clearance action:

For importations of vehicles (Form C&E 941) the address of the forces HM Revenue and Customs (HMRC) control officer must be shown in plain language in the SPOFF data element field (box 44).

Notes

-

1.11 40 00 018

Goods covered

Hydrocarbon oil in free circulation by virtue of all customs duty and import VAT being paid or accounted for on the import declaration, for eligible use under the provisions of the ‘Tied Oil’ scheme for Excise Duty relief.

Notice

Notice 184A.

Specific fields in the declaration or notes on completion

Box 1 - enter code IM followed by A or D.

Box 44 - enter:

declare the full name and address of the approved premises as a PREMS AI Statement
declare the full name and address of the Mineral Oils Relief Centre (MORC) as a SPOFF Statement
declare a 9AIE Document Code, followed by Status Code JP or UP, where Status Code ‘JP’ is declared, also enter the Tied Oil approval number of the premises

Box 47 - enter the appropriate MP code.

Customs Duty and Import VAT should be paid on entry to this CPC.

Excise Duty is suspended therefore do not enter a tax line.

Additional documents needed

A copy of part 6 of the C88 is needed to accompany the goods from the place of release into free circulation to the approved premises. Where entry is made by Direct Trader Input (DTI) an additional copy of the declaration acceptance advice (E2R output) is to be lodged and attached to the copy of part 6 C88.

Security needed

Security is needed if no Tied Oil approval number is declared against document code 9AIE in box 44. See public notice for details of what security is acceptable.

Additional information

-

VAT

-

Post clearance action

-

Notes

All customs duties and import VAT must be accounted for at the time of release into free circulation.

Entry under this CPC constitutes a declaration:

that the imported goods are being delivered for eligible use as tied oil in accordance with the requirements of Notice 184A
that the goods are to be transported to the approved Tied Oil premises in the same state as they were released into free circulation as soon as possible
that, where security is needed, the liability for the Excise Duty remains with the person who provided the financial security covering the movement

1.12 40 00 019

Goods covered

Goods imported for the official use of non-NATO authorised countries for which relief from Customs Duty is claimed.

Notice

-

Specific fields in the declaration or notes on completion

The CPC must be 40 00 019.

The allocated EORI number for the force should be shown in box 8 of the SAD.

Additional documents needed

-

Security needed

-

Additional information

-

VAT

VAT must be accounted for at the time of importation.

Post clearance action:

-

Notes

This CPC relieves Customs Duty only.

VAT and excise duties should be accounted for at the time of importation.

Use of the CPC constitutes a declaration that the imported goods are for the exclusive official use of the authorised forces whilst in the UK.

Use of the CPC is restricted to signatories authorised by the Forces.

1.13 40 00 023

Goods covered

Goods of any description imported for the construction, repair, maintenance, conversion, fitting out or equipping of certain ships, boats and other vessels, including drilling and production platforms, for which relief from duty, and VAT where applicable is claimed (end use relief).

This is covered in suspensions from customs duty.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration or notes on completion

Box 1 - enter code IM followed by A, D, Y or Z.

Additional documents needed

Copy invoice to identify the goods.

Where relief is claimed for parts and equipment (including safety equipment) for qualifying ships (see VAT below) commercial documentation as evidence that the goods:

are eligible parts and equipment
are for use in eligible vessels
are not imported by a government department

Security needed

Security for Customs Duty will not normally be needed unless the claim to end-use relief can not be proved, for example authorisation number not known or copy invoice not available.

Release can be on any form of security pending confirmation. Enter MP codes N, P, Q, S, T, U or V as appropriate in box 47.

The amount secured must cover the duty chargeable had the end-use rate of duty not be claimed.

When security is by deposit enter DTY as the last 3 characters of the rate column and the charges on deposit in the amount column of box 47.

Additional information

In box 44 of the SAD enter:

document code N990
do not enter a document status code
EU authorisation number EU nnnn/nnn/nn
enter document codes 9AID or 9AIV and status codes JP or UP
authorisation holders reference number as a GEN 45 AI statement if any
where relief is claimed VAT note 1 below the name of the ship for which the parts or equipment are intended should be entered as a GEN 45 AI statement
declare the full name and address of the supervising customs office as a SPOFF Statement
if you have a UCC authorisation and hold a comprehensive guarantee, enter status code CP, followed by the guarantee reference in the document reference field. The guarantee reference format is CCGXXXX

VAT

VAT must be paid at importation unless relief is claimed in the following circumstances.

1. Parts and equipment (including safety equipment) for qualifying ships (excluding parts and equipment imported by a government department) - provided the parts and equipment are of a kind ordinarily installed in the propulsion, navigation, or communication systems or the general structure of any ship of 15 tons or more not being a ship designed or adapted for use for recreation or pleasure or safety equipment for use in such a qualifying ship, relief from VAT may be claimed and VAX entered in box 47.

2. Goods for drilling or production platforms - provided that the goods are incorporated into offshore drilling or production platforms for the purposes of the construction, repair, maintenance, conversion, fitting out or equipping of these platforms or to link such platforms to the mainland, relief from VAT may be claimed, and VAX entered in box 47.

Security for VAT is not needed unless security for duty is also needed (see the ‘Security needed’ section) MP codes, N, P, Q, S, T, U or V as appropriate should be entered in box 47.

3. Goods temporarily exported for treatment or process - VAT should be paid at importation on the following value as long as:

the goods were last exported outside the UK or EU
were intended at their time of export to be re imported after completion of the treatment or process outside the UK or EU
have been repaired, processed, adapted, reworked or made up outside the UK or EU
ownership was not transferred to any other person at exportation or during the time they were outside the UK or EU

4. Re-imported goods where the importer is a VAT registered person importing the goods in the course of his business - VAT must be paid at importation and details included on the VAT certificate as appropriate unless the following conditions for claiming relief are satisfied.

The conditions require that the goods:

were last exported outside the UK or EU by or on behalf of the importer who is a taxable person reimporting the goods in the course of his business
have not been subjected to any process or repair outside the UK or EU, other than necessary running repairs, which have increased their export value
were owned by the importer at the time of exportation and have remained his property or were so owned and have been returned after rejection by a customer outside the UK or EU or because it was not possible to deliver them to such customer, or have been returned from the continental shelf
if supplied in, acquired in or imported into the UK or EU before their export, any tax chargeable on that supply, acquisition or importation was accounted for or paid and neither has been, nor will be refunded

Where relief from VAT is not claimed enter MP codes A, D or F as appropriate. Where relief from VAT is claimed enter VAX as the last 3 characters in the rate column. Alternatively VAT may be paid at importation.

5. VAT is chargeable at importation, unless exemption is claimed on:

any freight and other charges payable, except insurance, for the transport of the goods to and from the processor’s premises plus the price charged for the process, repair or service, including any charge for parts and materials plus
any Excise Duty or other import charges payable in the UK

To declare the amount of VAT payable the code VAT is to be entered after the VAT rate code in the rate column in box 47. The calculated amount is to be entered in the amount column.

If the process has been carried out free of charge, for example because the goods are covered by warranty, guarantee or service agreement, no VAT is chargeable on re-importation.

If exemption from payment of VAT is claimed, the code VAX is to be entered to the rate column of box 47.

Post clearance action

-

Notes

The importer must be authorised for ship work end use relief.

This CPC must not be used to claim end use relief other than ship work - see CPC 40 00 024.

You may only claim end use relief if you are an individual, partnerships or corporate body established within the UK or EU, acting on your behalf or representing a UK or non-EU body. Registration for VAT or EORI does not necessarily imply establishment.

Any guarantee will be released upon receipt and checking of the Bill of Discharge.

1.14 40 00 024

Goods covered

Goods admitted at a reduced or nil rate of Customs Duty, subject to their use within the UK or EU for a prescribed purpose. These goods are identified in suspensions from customs duty and relief on goods used for a prescribed use or by a footnote at commodity code level in the UK Trade Tariff (end use relief). For imports of civil aircraft please see VAT and notes.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration or notes on completion

Box 1 - enter code IM followed by A, D, Y or Z as appropriate.

Additional documents needed

Copy Invoice to identify the goods.

Where relief is claimed under VAT below commercial documentation as evidence that the goods are:

eligible parts and equipment
for use in eligible aircraft
not imported by a government department

Security needed

Security for Customs Duty will not normally be needed unless the claim to end-use relief can not be proved (for example authorisation number not known or copy invoice not available).

Release can be on any form of security pending confirmation. Enter MP codes N, P, Q, S, T, U or V as appropriate in box 47.

The amount secured must cover the duty chargeable had the end-use rate of duty not be claimed. When security is by deposit enter DTA as the last 3 characters of the rate column and the charges on deposit in the amount column of box 47.

Additional information

In box 44 enter:

document code N990
do not enter a document status code
EU authorisation number EU nnnn/nnn/nn
authorisation holders reference number if any as a GEN 45 AI statement
if relief is claimed for aircraft parts eligible for a suspension of duty, the intended use and type of aircraft are to be shown as a GEN 45 AI statement

Where relief is claimed under VAT below enter:

the manufacturer’s part number specified for inventory control in accordance with airworthiness standards administered by the Civil Aviation Authority (CAA) or other internationally recognised aviation authorities
the type of aircraft for which the parts or equipment are intended as a GEN 45 AI Statement
declare the full name and address of the supervising customs office as a SPOFF Statement
details of the guarantee reference number as an AI statement – GRNTR

VAT

VAT must be paid at importation unless relief is claimed in the following circumstances.

This CPC relieves VAT providing the parts and equipment are:

of a kind ordinarily installed in the propulsion, navigation or communications systems or the general structure of any qualifying aircraft
safety equipment for use in such a qualifying aircraft
where the importer is a government department, the parts are to be installed or incorporated in the course or furtherance of business, or in aircraft used for providing rescue or assistance at sea

A qualifying aircraft is any aircraft that:

is used by an airline operating for reward chiefly on international routes
is used by a state institution and is of a weight of not less than 8,000 kilograms, and is neither designed nor adapted for use for recreation or pleasure.

For further information see Notice 744C.

If exemption from payment of VAT is claimed, the code ‘VAX’ is to be entered in the Rate column of box 47.

Goods temporarily exported for treatment or process - VAT should be paid at importation on the following value providing the following conditions are fulfilled:

the goods were last exported outside the UK or EU
were intended at their time of export to be re imported after completion of the treatment or process outside the UK or EU
have been repaired, processed, adapted, reworked or made up outside the UK or EU
ownership was not transferred to any other person at exportation or during the time they were outside the UK or EU

Re-imported goods where the importer is a VAT registered person importing the goods in the course of his business - VAT must be paid at importation and details included on the VAT certificate as appropriate unless the following conditions for claiming relief are satisfied.

The conditions require that the goods:

were last exported outside the UK or EU by or on behalf of the importer who is a taxable person reimporting the goods in the course of his business
have not been subjected to any process or repair outside the UK or EU, other than necessary running repairs, which have increased their export value
were owned by the importer at the time of exportation and have remained his property or were so owned and have been returned after rejection by a customer outside the UK or EU or because it was not possible to deliver them to such customer, or have been returned from the continental shelf
if supplied in, acquired in or imported into the UK or EU before their export, any tax chargeable on that supply, acquisition or importation was accounted for or paid and neither has been, nor will be refunded

Where relief from VAT is not claimed enter MP codes A, D, or F as appropriate. Where relief from VAT is claimed enter VAX as the last 3 characters in the rate column. Alternatively VAT may be paid at importation.

VAT is chargeable at importation, unless exemption is claimed, on:

any freight and other charges payable, except insurance, for the transport of the goods to and from the processor’s premises plus the price charged for the process, repair or service, including any charge for parts and materials
any excise duty or other import charges payable in the UK

To declare the amount of VAT payable the code VAT is to be entered after the VAT rate code in the rate column in box 47. The calculated amount is to be entered in the amount column.

If the process has been carried out free of charge, for example because the goods are covered by warranty, guarantee or service agreement, no VAT is chargeable on re-importation.

If exemption from payment of VAT is claimed, the code VAX is to be entered to the rate column of box 47.

Post clearance action

-

Notes

The importer must be authorised for end use relief covering the goods for which relief is claimed.

Where both returned goods relief and end-use relief are claimed ie when re-imported goods are to be put to the same end use as in the previous importation and the end-use relief previously given was at a reduced rate of duty which was paid and not refunded the goods must be entered under normal end-use relief. Enter in the additional information box code A1=Gen 03 and DTA in the rate column of box 47.

This CPC must not be used to claim shipwork end use relief (CPC 40 00 023).

For end use goods entered to excise warehousing for Excise Duty purposes see CPC 07 40 000.

You may only claim end use relief if you are an individual, partnerships or corporate body established within the UK or EU, acting on your own behalf or representing a UK or non-EU body. Registration for VAT or EORI does not necessarily imply establishment.

Civil aircraft imported into the UK from outside the EU for care, maintenance or repair may be entered to end use relief where the organisation undertaking the process holds a valid end use authorisation.

The declaration completion requirements will vary dependent on if the person to whom the aircraft is consigned is established in the UK or EU -

If the consignee is established in the UK or EU and authorised for end use relief, their details including their EORI should be entered on the declaration as the consignee.
If the consignee is established in the UK or EU but not authorised for end use, the details of the UK consignees EORI, name and address must be entered in box 8 of the C88. The end use authorised organisation carrying out the care, maintenance or repair must be entered in box 14 of the C88 (if they are also the declarant) and their authorisation number entered in box 44.
Where the consignee is not established in the UK or EU the details (EORI number, name and address) of the end use authorised organisation carrying out the care, maintenance or repair must be entered in boxes 8 (and 14 if they are also the declarant) of the C88 and their authorisation number entered in box 44. It’s expected that in these instances the aircraft will be exported following the care etc.

Importation of civil aircraft for transport purposes - where civil aircraft are imported into the UK for transport purposes, that is, not for care, maintenance or repair, by persons not established in the UK or EU, End Use relief cannot be used.

Where the aircraft is being imported for transport purposes and the consignee is established in the UK or EU it may be entered to end use relief subject to the consignee holding a valid end use authorisation or claims the relief using simplified end use.

However in order to be eligible for simplified end use the consignee of the aircraft must be entered in box 8, be established in the UK or EU and the place where the goods are to be put to the prescribed end use must be in the UK.

You cannot enter an aircraft to another End Use authorisation where that holder of that authorisation is merely facilitating the import and has no involvement in what happens to the aircraft after importation.

An aircraft that carries a civil registration upon import does not complete end use.

Any guarantee will be released upon receipt and checking of the Bill of Discharge BOD2. Goods free of customs duty cannot claim end-use relief.

1.15 40 00 025

A partially completed SAD declaration may be presented (see the ‘Specific fields in the declaration or notes on completion’ section for details).
Alternatively a fully completed SAD declaration may be lodged.

Goods covered

Certain goods imported by the MoD on which duty relief is not claimed, but use of the MoD’s VAT accounting arrangements is requested.

Notice

Notice 770.

Specific fields in the declaration or notes on completion

Box 1 - enter code IM followed by A, D, Y or Z as appropriate.

Only the following fields need to be input to CHIEF:

1
2
5
6
8
14 (only if different to 8)
15a
21
22
33
38
40 (inventory linked entries only)
42
44
45 and 47

On the paper SAD, 31 and 54 must be completed as well as the boxes above.

Additional documents needed

Certificate issued by the MoD or equivalent competent authority in the UK or an EU member state. In circumstances where the certificate itself is not available the certificate reference number must be quoted in box 44.

Security needed

-

Additional information

The certificate reference number quoted in box 44 in the format MC= UK/ ….. inserting the relevant certificate number after UK/ and document code C645, enter document status code JP or UP as needed.

VAT

The user of this CPC will account for VAT by using the MoD’s self-assessment system. A VAT line is needed showing the method of payment G. The value for VAT must be accurately declared.

Post clearance action

-

Notes

Use of this CPC constitutes a declaration that the goods imported are owned by the MoD.

This CPC should be used for imports of goods listed in Annex 11 of Regulation 150/2003 or duty free parts, components and subassemblies of goods listed in Annexes 1 and 11 of that regulation.

1.16 40 00 026

A partially completed SAD declaration may be presented - see notes on completion for details of fields needed.

Goods covered

Certain goods imported by the MoD on which duty relief is claimed under Council Regulation 150/2003.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration or notes on completion

Box 1 - enter code IM followed by A, D, Y or Z as appropriate.

Only the following fields need to be input to CHIEF:

1
2
5
6
8
14 (only if different to 8)
15a
21
22
33
36 (coded 118)
38
40 (inventory linked entries only)
42
44
45 and 47

On the paper SAD boxes 31 and 54 must be completed as well as the above.

Additional documents needed

Certificate issued by the MoD or equivalent competent authority in the UK or an EU member state. In circumstances where the certificate itself is not available the certificate reference number must be quoted in box 44.

Security needed

If the certificate is not available or not quoted in box 44 or the end use authorisation number is not quoted, security for duty will be needed.

Enter MP code N, P, Q, S, T, U or V as appropriate in box 47.

The amount secured must cover the duty chargeable had the end-use rate of duty not been claimed (potential debt) as well as the duty due under the end use rate (actual debt).

When security is by deposit enter DTY as the last 3 characters of the Rate column and the charges on deposit in the amount column of Box 47.

Additional information

Box 44 – enter the following in the additional information box;

enter document code N990
end-use authorisation number
do not enter a document status code
authorisation holders reference number as a GEN 45 AI statement – if any
endorsement ‘End-Use goods’
declare the full name and address of the supervising Customs Office as a SPOFF Statement
document code C645
insert ‘Duty relief claimed under regulation 150/2003’
MoD certificate reference number - in the format MC= UK/ ….. inserting the relevant certificate number after UK/

VAT

The user of this CPC will account for VAT by using the MoD’s self-assessment system. A VAT line is needed showing the method of payment G. The value for VAT must be accurately declared.

Post clearance action

Accurate values replacing any nominal details must be forwarded to the place where the original entry was lodged as soon as possible but no later than 14 days after the initial entry.

Notes

Imports under this CPC can be made only by the MoD.

Use of this CPC constitutes a declaration that the goods imported are owned by the MoD and that they fall within the provisions of Council Regulation 150/2003 and as such are entitled to relief.

No relief of Excise Duty is allowed.

A bill of discharge will need to be submitted BoD2.

1.17 40 00 027

A partially completed SAD declaration may be presented - see notes on completion for details of fields needed.

Goods covered

Goods imported to fulfil contracts with the MoD or the military forces of the UK or EU member states, on which duty relief is claimed under Council Regulation 150/2003.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration or notes on completion

Box 1 - enter code IM followed by A, D, Y or Z as appropriate.

Only the following fields need to be input to CHIEF:

1
2
5
6
8
14(only if different to 8)
15a
21
22
33
36 (coded 118)
38
40 (inventory linked entries only)
42
44
45 and 47

On the paper SAD boxes 31 and 54 must be completed as well as the above.

Additional documents needed

Certificate issued by the MoD or equivalent competent authority in the UK or an EU member state. In circumstances where the certificate itself is not available the certificate reference number must be quoted in box 44.

Security needed

If the certificate is not available or not quoted in box 44 or the end-use authorisation number is not quoted, security for duty will be needed.

Enter MP code N, P, Q, S, T, U or V as appropriate in box 47. The amount secured must cover the duty chargeable had the end-use rate of duty not been claimed.

Additional information

Box 44 – enter the following in the additional information box;
enter document code N990
end - use authorisation number
do not enter a document status code
authorisation holders reference number as a GEN 45 AI statement – if any
endorsement ‘End-Use goods’
declare the full name and address of the supervising Customs Office as a SPOFF Statement
document code C645
insert “Duty relief claimed under regulation 150/2003”
MoD certificate reference number - in the format MC= UK/ ….. inserting the relevant certificate number after UK/
where relief is claimed under VAT note below enter:
- the manufacturer’s part number specified for inventory control in accordance with airworthiness standards administered by the CAA or other internationally recognised aviation authorities
- the type of aircraft for which the parts or equipment are intended as a GEN 45 AI Statement
where relief is claimed under VAT note below enter:
- the manufacturer’s part number specified for inventory control in accordance with the airworthiness standards administered by the CAA or other internationally recognised aviation authorities
- the type of aircraft for which the parts or equipment are intended as a GEN 45 AI Statement

VAT

VAT must be paid at importation unless relief is claimed in the following circumstances.

Parts and equipment (including safety equipment) for qualifying aircraft providing the parts and equipment are of a kind ordinarily installed in the propulsion, navigation, or communication systems or the general structure of any aircraft of a weight of 8,000 kgs or more, not being an aircraft designed or adapted for use for recreation or pleasure or safety equipment for use in such a qualifying aircraft, relief from VAT may be claimed and VAX entered in box 47.

Post clearance action

Any security will be discharged when evidence of the entitlement to relief (MoD certificate or end-use authorisation number) is produced and the Bill of Discharge BoD2 has been received.

Notes

The use of this CPC constitutes a declaration that the goods are being consigned to a trader under contract or sub contract placed by the MoD or the military forces of the UK or EU member states and are covered by the terms of Council Regulation 150/2003 and for which a certificate has been issued by the MoD or equivalent competent authority in the UK or an EU member state.

1.18 40 00 028

Goods covered

Goods imported under the simplified end-use procedure at a reduced or nil rate of customs duty, subject to their use within the UK or EU for a prescribed purpose. These goods are identified in suspensions from customs duty and relief on goods used for a prescribed use or by a footnote at commodity code level in the UK Trade Tariff.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration or notes on completion

Box 1 - enter code IM followed by A or D.

Box 44 - enter:

document identifier N990
end Use authorisation number EU 9999/999/99
do not enter a document status code
declare NIRU as a SPOFF Statement
enter end use statement identifier codes GEN47, GEN48, PODO6, PRO11”13, ROYO1 or ROYO2 as appropriate – the UK Trade Tariff: additional information codes for harmonised declarations gives further details
details of the guarantee reference number as an AI statement – GRNTR

Additional documents needed

-

Security needed

Security for Customs Duty will not normally be needed unless the claim to end-use relief can not be proved (for example copy invoice not available).

Release can be on any form of security pending confirmation. Enter MP codes N, P, Q, S, T, U or V as appropriate in box 47.

The amount secured must cover the duty chargeable had the end-use rate of duty not be claimed. When security is by deposit enter DTA as the last 3 characters of the rate column and the charges on deposit in the amount column of box 47.

Additional information

Box 44 - enter authorisation holders reference number if any.

If relief from VAT is claimed enter in box 44 -the manufacturer’s part number specified for inventory control in accordance with airworthiness standards administered by the CAA or other internationally recognised aviation authorities; and the type of aircraft for which the parts or equipment are intended as a GEN 45 AI Statement.

VAT

VAT must be paid at importation unless relief is claimed in the following circumstances.

This CPC relieves VAT providing the parts and equipment are:

of a kind ordinarily installed in the propulsion, navigation or communications systems or the general structure of any qualifying aircraft
safety equipment for use in such a qualifying aircraft
where the importer is a government department, the parts are to be installed or incorporated in the course or furtherance of business
in aircraft used for providing rescue or assistance at sea

A qualifying aircraft is any aircraft that is:

used by an airline operating for reward chiefly on international routes
used by a state institution and is of a weight of not less than 8,000 kilograms
neither designed nor adapted for use for recreation or pleasure

For further information see Notice 744C.

If exemption from payment of VAT is claimed, the code ‘VAX’ is to be entered in the rate column of box 47.

Goods temporarily exported for treatment or process

VAT should be paid at importation on the following value providing the following conditions are fulfilled:

the goods were last exported outside the UK or EU
were intended at their time of export to be re imported after completion of the treatment or process outside the UK or EU
have been repaired, processed, adapted, reworked or made up outside the UK or EU
ownership was not transferred to any other person at exportation or during the time they were outside the UK or EU

Re-imported goods where the importer is a VAT registered person importing the goods in the course of his business

VAT must be paid at importation and details included on the VAT certificate as appropriate unless the following conditions for claiming relief are satisfied.

The conditions require that the goods:

were last exported outside the UK or EU by or on behalf of the importer who is a taxable person reimporting the goods in the course of his business
have not been subjected to any process or repair outside the UK or EU, other than necessary running repairs, which have increased their export value
were owned by the importer at the time of exportation and have remained his property or were so owned and have been returned after rejection by a customer outside the UK or EU or because it was not possible to deliver them to such customer; or have been returned from the continental shelf
if supplied in, acquired in or imported into the UK or EU before their export, any tax chargeable on that supply, acquisition or importation was accounted for or paid and neither has been, nor will be refunded

Where relief from VAT is not claimed enter MP codes A, D, F as appropriate. Where relief from VAT is claimed enter VAX as the last 3 characters in the rate column. Alternatively VAT may be paid at importation.

VAT is chargeable at importation, unless exemption is claimed, on the following value

Any freight and other charges payable, except insurance, for the transport of the goods to and from the processor’s premises plus the price charged for the process, repair or service, including any charge for parts and materials plus any Excise Duty or other import charges payable in the UK.

To declare the amount of VAT payable the code VAT is to be entered after the VAT rate code in the rate column in box 47. The calculated amount is to be entered in the amount column.

If the process has been carried out free of charge, for example because the goods are covered by warranty, guarantee or service agreement, no VAT is chargeable on re-importation.

If exemption from payment of VAT is claimed, the code VAX is to be entered to the rate column of box 47.

Post clearance action

Contact the National Import Reliefs Unit (NIRU) with any enquiries.

Notes

In order to claim the relief the importer must wholly assign the goods to the prescribed end-use.

Involve only UK customs.

Transfer of goods to other persons, authorised or otherwise is not allowable under this CPC.

This CPC must not be used to claim simplified shipwork end-use (see CPC 40 00 029).

This CPC must only be used for civil aircraft, aircraft engines and occasional importations. It must not be used as a regular means of importation.

This CPC is not to be used for goods entered under Customs Freight Simplified Procedures (CFSP).

You may only claim end use relief if you are an individual, partnerships or corporate body established within the UK or EU, acting on your own behalf or representing a UK or non-EU body. Registration for VAT or EORI does not necessarily imply establishment.

Civil aircraft imported into the UK from outside the EU for care, maintenance or repair may be entered to end use relief where the organisation undertaking the process holds a valid End Use authorisation. The declaration completion requirements will vary dependent on if the person to whom the aircraft is consigned is established in the UK or EU.

If the consignee is established in the UK or EU and authorised for end use relief, their details including their EORI should be entered on the declaration as the consignee.

If the consignee is established in the UK or EU but not authorised for End Use, the details of the UK consignees EORI, name and address must be entered in box 8 of the C88. The end use authorised organisation carrying out the care, maintenance or repair must be entered in box 14 of the C88 (if they are also the declarant) and their authorisation number entered in box 44.

Where the consignee is not established in the UK or EU the details (EORI number, name and address) of the end use authorised organisation carrying out the care, maintenance or repair must be entered in boxes 8 (and 14 if they are also the declarant) of the C88 and their authorisation number entered in box 44. It’s expected that in these instances the aircraft will be exported following the care etc.

Importation of civil aircraft for transport purposes

Where civil aircraft are imported into the UK for transport purposes, that is, not for care, maintenance or repair, by persons not established in the UK or EU, end use relief can not be used.

Where the aircraft is being imported for transport purposes and the consignee is established in the UK or EU it may be entered to end use relief subject to the consignee holding a valid end use authorisation or claims the relief using simplified end use.

However in order to be eligible for simplified end use the consignee of the aircraft must be entered in box 8, be established in the UK or EU and the place where the goods are to be put to the prescribed end use must be in the UK.

You cannot enter an aircraft to another end use authorisation where that holder of that authorisation is merely facilitating the import and has no involvement in what happens to the aircraft after importation.

An aircraft that carries a civil registration upon import does not complete end use.

The guarantee will be release upon receipt and checking of the Bill of Discharge BoD4.

No goods over the value of £500,000 may be entered to this CPC.

Goods subject to VAT only cannot claim end-use relief.

1.19 40 00 029

Goods covered

Goods of any description imported under the simplified shipwork end-use procedure for the construction, repair, maintenance, conversion, fitting out or equipping of certain ships, boats and other vessels, including drilling and production platforms (see suspensions from customs duty), for which relief from duty, and VAT where applicable is claimed.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration or notes on completion

Box 1 - enter code IM followed by A or D.

Box 44 - enter:

document identifier N990
end Use authorisation number EU 9999/999/99
do not enter a document status code
authorisation holders reference number as a GEN 45 AI statement - if any
where relief is claimed under VAT notes below enter the name of the ship for which the parts or equipment are intended as a GEN 45 AI Statement
declare NIRU as a SPOFF Statement
enter end use statement identifier codes GEN47, GEN48, PODO6, PRO11 - 13, ROYO1 or ROYO2 as appropriate - UK Trade Tariff: additional information codes for harmonised declarations gives further details

Additional documents needed

-

Security needed

Security for customs duty will not normally be needed unless the claim to end-use relief can not be proved (for example copy invoice not available).

Release can be on any form of security pending confirmation. Enter MP codes N, P, Q, S, T, U or V as appropriate in box 47.

The amount secured must cover the duty chargeable had the end-use rate of duty not be claimed. When security is by deposit enter DTA as the last 3 characters of the Rate column and the charges on deposit in the amount column of box 47.

Additional information

-

VAT

VAT must be paid at importation unless relief is claimed in the following circumstances.

Parts and equipment (including safety equipment) for qualifying ships (excluding parts and equipment imported by a government department) providing the parts and equipment are of a kind ordinarily installed in the propulsion , navigation, or communication systems or the general structure of any ship of 15 tons or more not being a ship designed or adapted for use for recreation or pleasure or safety equipment for use in such a qualifying ship, relief from VAT may be claimed and VAX entered in box 47.

Goods for drilling or production platforms

Provided that the goods are incorporated into offshore drilling or production platforms for the purposes of the construction, repair, maintenance, conversion, fitting out or equipping of these platforms or to link such platforms to the mainland, relief from VAT may be claimed, and VAX entered in Box 47.

Security for VAT is not needed unless security for duty is also needed (see the ‘Security needed’ section).

MP codes, N, P, S, T, U or V as appropriate should be entered in box 47.

Goods temporarily exported for treatment or process

VAT should be paid at importation on the following value providing the following conditions are fulfilled:

the goods were last exported outside the UK or EU
were intended at their time of export to be re imported after completion of the treatment or process outside the UK or EU
have been repaired, processed, adapted, reworked or made up outside the UK or EU
ownership was not transferred to any other person at exportation or during the time they were outside the UK or EU

Re-imported goods where the importer is a VAT registered person importing the goods in the course of his business

VAT must be paid at importation and details included on the VAT certificate as appropriate unless the following conditions for claiming relief are satisfied.

The conditions require that the goods:

were last exported outside the UK or EU by or on the behalf of the importer who is a taxable person reimporting the goods in the course of his business
have not been subjected to any process or repair outside the, other than necessary running repairs, which have increased their export value
were owned by the importer at the time of exportation and have remained his property or were so owned and have been returned after rejection by a customer outside the UK or EU or because it was not possible to deliver them to such customer; or have been returned from the continental shelf
if supplied in, acquired in or imported into the UK or EU before their export, any tax chargeable on that supply, acquisition or importation was accounted for or paid and neither has been, nor will be refunded

Where relief from VAT is not claimed enter MP codes A, D or F as appropriate. Where relief from VAT is claimed enter VAX as the last 3 characters in the rate column. Alternatively VAT may be paid at importation.

VAT is chargeable at importation, unless exemption is claimed, on the following value

Any freight and other charges payable, except insurance, for the transport of the goods to and from the processor’s premises plus the price charged for the process, repair or service, including any charge for parts and materials plus any excise duty or other import charges payable in the UK.

To declare the amount of VAT payable the code VAT is to be entered after the VAT rate code in the rate column in box 47. The calculated amount is to be entered in the amount column.

If the process has been carried out free of charge, for example because the goods are covered by warranty, guarantee or service agreement, no VAT is chargeable on re-importation.

If exemption from payment of VAT is claimed, the code VAX is to be entered to the rate column of box 47.

Post clearance action

Contact NIRU with any enquiries.

Notes

In order to claim the relief the importer must wholly assign the goods to the prescribed end-use.

Involve only UK customs.

Transfer of goods to other persons, authorised or otherwise is not allowable under this CPC.

This CPC must not be used to claim other types of simplified end-use (see CPC 40 00 028).

This CPC must only be used occasionally for shipwork goods and must not be a regular means of importation. In the UK we define this as no more than 3 times per year.

This CPC is not to be used for goods entered under CFSP.

You may only claim end use relief if you are an individual, partnerships or corporate body established within the UK or EU, acting on your own behalf or representing a UK or non-EU body. Registration for VAT or EORI does not necessarily imply establishment.

Goods subject to VAT only cannot claim end-use relief

1.20 40 00 034

Goods covered

A partially completed SAD declaration may be presented (see the ‘Specific fields in the declaration or notes on completion’ section for details).
Alternatively a fully completed SAD declaration may be lodged.

Notice

-

Specific fields in the declaration or notes on completion

Fields needed on a partially completed SAD.

Box 8 must show the allocated EORI number. The CPC (box 37) must be 40 00 034.

In addition, only the following fields need to be input to CHIEF:

1
2
5
6
8
14 (only if different to 8)
15a
21
37 and 40 (inventory-linked entries only)

On the paper SAD boxes 31 and 54 must be completed as well as the boxes above.

Additional documents needed

-

Security needed

-

Additional information

-

VAT

Goods entered to this CPC are relieved from VAT. A VAT tax line is not needed to be shown in box 47.

Post clearance action

-

Notes

-

1.21 40 00 045

Goods covered

Goods imported for or on behalf of the European Space Agency (ESA) for which relief from duty or VAT is claimed.

Goods imported by Astrium Ltd for use in INTELSAT project for which relief from duty or VAT is claimed.

Notice

-

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 40 00 045.

If evidence of duty or VAT relief is available enter appropriate code (see the online Trade Tariff) in the additional information box (box 44). If evidence is not available enter alternative code (as appropriate).

Additional documents needed

A signed and dated ESA certificate written in the following terms:

‘I certify that the goods specified in the attached document are being imported for the purposes of ESA for delivery to (Name of firm of establishment). Relief from import duty or VAT is claimed under PRIV 4/15/6’

Release may be allowed in advance of production of the certificate (see post clearance action).

A signed and dated BAe certificate written in the following terms:

’I certify that the goods specified on the attached invoices are being imported by Astrium Ltd for use on the INTELSAT project. Relief from duty and VAT is claimed under Board’s Order PRIV 33/BAS/381/’

Release may be allowed in advance of production of the certificate (see the ‘Post clearance action’ section).

An additional part 6 (or photocopy) is needed for control purposes.

Security needed

None unless delivery is being taken before production of the relevant certificate, in which case enter MP Code ‘N’, ‘P’, ‘Q’ or ‘X’ (as appropriate) in box 47 for the duty tax line.

Additional information

In box 44 enter either:

GEN43 for ‘ESA scientific apparatus under the arrangements of PRIV 4/15/6
GEN44 where PRIV 33/BAS/381 applies

VAT

To claim VAT relief the relevant certificate must be produced. If the certificate is available the appropriate code should be entered in box 44 and a VAT tax line is not needed in box 47. If delivery is needed before production of the relevant certificate security for VAT must be by deposit or bond.

Enter MP Code ‘N’, ‘P’, ‘Q’, ‘W’, ‘X’ or ‘Y’ for the VAT tax line in box 47.

Alternatively for registered taxable persons VAT can be paid at importation and a VAT copy of the declaration will be issued.

Post clearance action

If release is obtained before production of the relevant certificate, the certificate must be forwarded to the office where the declaration was originally presented as soon as possible.

Notes

Goods imported under this CPC do not need valuation declarations (box 45).

Goods re-imported for test after use in tests or research abroad must be entered to CPC 61 23 F01.

1.22 40 00 047

Goods covered

Mineral (Hydrocarbon) oil produced from eligibly recycled waste in free circulation by virtue of all Customs Duty and import VAT being paid or accounted for on the import declaration, imported for heating use for which Excise Duty relief is claimed.

Notice

Notice 184A.

Specific fields in the declaration or notes on completion

Box 1 - enter code IM followed by A or D.

If the importer requests that the goods are removed under duty suspension for receipt and examination at the approved tax warehouse enter IRQ0C in the additional information box 44.

Box 44 - enter:

make a REV 15 AI Statement.

Box 47 - enter the appropriate MP code.

Customs Duty and Import VAT should be paid on entry to this CPC.

Excise Duty is suspended therefore do not enter a tax line.

Box 49 - enter Y followed by identification number (approval number) of premises, the country code should be shown as GB

Additional documents needed

A copy of part 6 of the C88 is needed to accompany the goods from the place of release into free circulation to the approved premises. Where entry is made by DTI an additional copy of the declaration acceptance advice (E2R output) is to be lodged and attached to the copy of part 6 C88.

Security needed

Security is mandatory for the movement from the place of release into free circulation to the premises. See public notice for details of what security is acceptable.

Additional information

-

VAT

-

Post clearance action

-

Notes

All customs duties and import VAT must be accounted for at the time of release into free circulation.

Entry under this CPC constitutes:

a declaration that the goods are eligible for entry into the declared tax (excise) warehouse (see box 44)
that the goods are to be transported to the approved tax warehouse in the same state as they were released into free circulation as soon as possible
until the goods are warehoused the liability for the excise duty remains with the person who provided the financial security covering the movement

1.23 40 00 050

Goods covered

Equipment imported for certain NATO contracts and projects for which relief from duty or VAT is claimed:

Ace High
SATCOM, TARE, Crypto sub-system, Pilot Secure Voice, LOS, IVSN/ACCESS SWITCH, TCF/ NNCS, SSIP and FAX
CAMPS, SCARS II, LINK III and Optical Character Reader (OCR)
European Regional Test Centre (ERTC)

Notice

-

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 40 00 050.

For contracts and projects listed in (2) above

Goods owned by NICSMA and to be transported direct to NATO installations, enter ‘NICSMA goods. Delivery free of duty and VAT claimed under customs reference PRIV 59/1’ in the plain language area of the additional information box (box 44).

Goods owned by a contractor or to be transported to a contractor’s premises, enter ‘NICSMA goods PRIV 59/1’ in the plain language area of box 44.

For contracts and projects listed in (3) above.

Goods owned by SHNMO and to be transported direct to NATO installations, enter ‘SHNMO goods. Delivery free of duty and VAT claimed under customs reference ‘PRIV 59/31’ in the plain language area of box 44.

Additional documents needed

An additional part 6 (or photocopy) is needed.

Security needed

Security is not needed for goods in category (1) above or for goods in categories (2) and (3) above which are owned by NICSMA or SHNMO and are to be transported direct to NATO installations.

For goods in categories (2) and (3) above, owned by a contractor or to be transported to a contractor’s premises, security is needed by bond or deposit.

The MP in box 47 must be ’N’, ‘P’, ‘Q’, ‘W’ or ‘X‘(as appropriate) for the duty and VAT tax lines.

Additional information

The address of the local office of HMRC for the destination of the goods together with the category – ‘40 00 050 (1),’ ‘(2)’ or ‘(3)’ – under which the importation falls must be entered in the plain language area of the additional information box (box 44).

VAT

Goods entered to this CPC are relieved from VAT. A VAT tax line is not needed in box 47 unless security is needed (see the ‘Security needed’ section). Alternatively, for registered taxable persons, VAT can be paid at importation and details will be included on the VAT certificate.

Post clearance action:

An additional copy of the declaration will be retained by HMRC for control purposes (see the ‘Additional documents needed’ section).

Notes

For Ace High importations, entry under this CPC is accepted as making the declarations needed by the Commissioners’ instructions to the importers concerned.

1.24 40 00 051

Details notified to importers concerned.

1.25 40 00 052

Goods covered

Goods imported by the MoD, on which relief under Regulation 150/2003 is not claimed but use of the MoD’s VAT accounting arrangement is needed.

Notice

-

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 40 00 052.

Additional documents needed

-

Security needed

Customs or Excise Duty must be accounted for at the time of entry.

Additional information

-

VAT

The value for VAT must be accurately declared. The user of this CPC will account for VAT by postponed accounting, using the MoD’s self-assessment system. A VAT line is needed, showing method of payment G.

Post clearance action

-

Notes

-

1.26 40 00 057

Goods covered

Goods which do not qualify for relief under CPC 40 00 C08 and are of an aggregate value of no more than £630 (700 euros), which are intended solely for personal or family use by the consignee, may be entered at a flat rate of 2.5% ad valorem.

If in multi item consignments, the total value of goods addressed to each consignee must be no more than £630 and all packings must individually be no more than £630.

Any packages above this limit must be entered separately under CPC 40 00 000. The flat rate does not apply to tobacco products or Excise Duty or VAT.

Notice

Notice 143.

Specific fields in the declaration or notes on completion:

The CPC (box 37) must be 40 00 057.

When claiming the flat rate of duty, the revenue amounts must be calculated on a worksheet and entered in the appropriate fields of the declaration. Override box (box 47) should be completed with DTY and the duty declared in (box 47D).

Appropriate code (see the online Trade Tariff) should be entered in the Additional Information (box 44).

A copy of the worksheet must accompany the documents presented to customs if there is any doubt with reference to the nature, value or quantity of the chargeable goods, the declarant may request sight of the consignment prior to the declaration, to obtain all necessary details.

Additional documents needed

For multi item consignments a schedule listing: name and address of each consignee:

description of contents of each packet
value of each packet
charges due for each packet (with details of calculations)
total charges due

Security needed

-

Additional information

-

VAT

Entry under this CPC is not appropriate for registered taxable persons.

Post clearance action

-

Notes

-

1.27 40 00 064

Goods covered

Taxable commodities for climate change levy purposes, ie electricity, natural gas as supplied by gas utilities, petroleum and hydrocarbon gas in a liquid state, coal and lignite, coke and semi-coke of coal or lignite, and petroleum coke.

Payment of, or accounting for, climate change levy, whether levy is due, full relief or reduced rate claimed, and any other import charges.

Fourteen day election procedure for time of supply chosen.

Notice

Notice CCL1.

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 40 00 064:

where the 14-day election procedure is chosen, box 44 must contain a plain language declaration – ‘14-day election procedure requested’
where the full rate of levy is being declared and paid at import, box 44 must contain a plain language declaration ‘Levy relief not claimed’
where relief is claimed under the terms of Sections 4, 5, 6 or 7 of Notice CCL1 use the appropriate over ride code in box 47c of the SAD, and enter the revenue payable in box 47d

Additional documents needed

-

Security needed

-

Additional information

The following information must be entered in the plain language area of the additional information area of box 44:

when the 14-day election procedure is requested – the number of the levy registration certificate
when the 20% reduced rate is claimed – the facility number relating to a climate change levy agreement.

VAT

Registered taxable persons - VAT must be paid at import. Details will be included on the VAT certificate.

Exempt persons - VAT must be paid at import.

Post clearance action

-

Notes

Use of this CPC may constitute a:

declaration for payment of the levy due
declaration that the imported commodities are eligible for full relief, or the reduced rate of levy
request for the 14 – day election procedure by consignees registered for levy purposes, the levy due to be subsequently declared and paid on form CCL 100

1.28 40 00 065

Goods covered

Goods re-imported after process, adaptation, reworking or making up outside the UK or EU:

which are not appropriate to Outward Processing Relief (OPR)(code 61)
on which relief from VAT only is claimed

Notice

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 40 00 065.

Additional documents needed

The documents needed to support the declaration are:

a certified copy of the export SAD (control copy)
evidence of repair or process charges etc
evidence of entitlement to exemption, if appropriate
a worksheet showing how the VAT was calculated

Security needed

-

Additional information

-

VAT

VAT is chargeable at importation, unless exemption is claimed, on the following value:

any freight and other charges payable, except insurance, for the transport of the goods to and from the processor’s premises plus
the price charged for the process, repair or service, including any charge for parts and materials plus
any Excise Duty or other import charges payable in the UK

Except at manual locations, to declare the amount of VAT payable the code ’VAT’ is to be entered after the VAT rate code in box 47. The calculated amount is to be entered in the Amount column.

If the process has been carried out free of charge, for example, because the goods are covered by warranty, guarantee or service agreement, no VAT is chargeable on re-importation.

If exemption from payment of VAT is claimed, the code ’VAX’ is to be entered in the rate column of box 47.

Post clearance action

-

Notes

Use of this CPC constitutes a declaration that the goods:

were last exported outside the UK or EU
were exported using CPC 22 00 000 in box 37 of the export SAD
were intended at the time of their export to be re-imported after completion of the treatment or process outside the UK or EU
have been repaired, processed, adapted, reworked or made up outside the UK or EU
ownership was not transferred to any other person at exportation or during the time they were outside the UK or EU

1.29 40 00 066

Goods covered

Waste coal, for example slurry and tailings qualifying for relief from climate change levy. To be eligible, coal must have an invoice value of not more than £15 per tonne.

Notice

Notice CCL1.

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 40 00 066.

Additional documents needed

-

Security needed

-

Additional information

-

VAT

VAT must be paid at import.

Post clearance action

-

Notes

This CPC relieves Climate Change Levy only.

Use of this CPC constitutes a declaration that the coal is eligible for relief as waste coal by virtue of having an invoice value of not more than £15 per tonne.

For coal with a value of more than £15 per tonne see CPC 40 00 064.

1.30 40 00 072

Goods covered

Parts and equipment (including safety equipment) for qualifying ships and aircraft for home use and free circulation where VAT is relieved.

Notice

Notice 744C.

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 40 00 072.

Additional documents needed

Commercial documentation as evidence that the goods:

are eligible parts or equipment; and
are for use in qualifying ships or aircraft
(where appropriate) meet the conditions for government departments, as set out in VAT note below

Security needed

No security for VAT is needed unless the claim for relief can not be proved (for example documentation not available).

Additional information

In box 44, enter document code 9AIV and status codes JP or UP.

VAT

This CPC relieves VAT providing the parts and equipment are:

of a kind ordinarily installed in the propulsion, navigation or communications systems or the general structure of any qualifying ship or any qualifying aircraft
safety equipment for use in such a qualifying ship or aircraft, and
where the importer is a government department, the parts are to be installed or incorporated:
- in the course or furtherance of business
- in qualifying ships or aircraft used for providing rescue or assistance at sea.

A qualifying ship is any ship of a gross tonnage of not less than 15 tons which is neither designed nor adapted for use for recreation or pleasure.

A qualifying aircraft is any aircraft that is:

used by an airline operating for reward chiefly on international routes
used by a state institution and is of a weight of not less than 8,000 kilograms and neither designed nor adapted for use for recreation or pleasure

If exemption from payment of VAT is claimed, the code ‘VAX’ is to be entered in the rate column of box 47.

Post clearance action

-

Notes

This CPC is not to be used for goods imported from the special territories.

1.31 40 00 073

Goods covered

Goods which fulfil the description of investment gold that is, Gold, in the form of a bar or a wafer of weights accepted by the bullion markets, of a purity equal to or greater than 995 thousandths.

Gold coins which:

are included in the list of gold coins reproduced in an annex to VAT Notice 701/21A
gold coins which you can show from your business records:
- are of a purity equal to or greater than 900 thousandths
- are minted after 1800
- are or have been legal tender in the country of origin
- are normally sold at a price which is no more than the open market value of the gold contained in the coins by more than 80%

Notice

Notice 701/21.

Notice 701/21A.

Specific fields in the declaration or notes on completion

The CPC must be 40 00 073.

Additional documents needed

-

Security needed

-

Additional information

-

VAT

No VAT chargeable at importation.

Post clearance action

-

Notes

The use of this CPC is accepted as covering the following declaration and binds accordingly the person signing the said declaration:

‘I, being the duly authorised agent of the importer in box 8 on behalf of the importer do hereby declare:

That the gold bars/and/wafers/gold coins listed on this declaration/on the list attached to this declaration are investment gold as defined in paragraph 2.1 of Notice 701/21.

I undertake on behalf of the importer that documentary or other proof of the accuracy of the statements made, will be produced if requested to any Officer of HMRC, and that if such proof is not produced to the satisfaction of the Commissioners of HMRC, any amount of HMRC duty or VAT or other sum which is determined by the commissioners to be payable on the gold or gold coins will be paid on demand to the commissioners.

I further understand that if an incorrect declaration is furnished which describes gold, other than investment gold, as investment gold that the goods may be liable to forfeiture under the Customs and Excise Management Act 1979.’

1.32 40 00 074

Goods covered

Means of transport under Tariff Chapters 8703 and 8711 permanently imported by private persons on payment of Customs Duty and VAT.

Notice

Notice 3.

Notice 252.

Specific fields in the declaration or notes on completion

Box 37 must be 40 00 074.

Additional documents needed

-

Security needed

Security is not needed.

Additional information

Enter in plain language in box 44 additional information miscellaneous text the name and address of the private importer.

VAT

Registered taxable persons - entry under this CPC is not appropriate for VAT registered traders.

Exempt persons - VAT must be paid at importation.

Post clearance action

-

Notes

-

1.33 40 00 075

Goods covered

Goods reimported after repair, outside the UK and EU:

which are not appropriate to Outward Processing Relief (code 61)
on which relief from VAT only is claimed

Notice

Notice 702

Specific fields in the declaration or notes on completion

The CPC (Box 37) must be 40 00 075.

Additional documents needed

The documents required to support the declaration are:

a certified copy of the export SAD (control copy)
evidence of repair or process charges etc
evidence of entitlement to exemption, if appropriate
a worksheet showing how the VAT was calculated

Security needed

-

Additional information

-

VAT

VAT is chargeable at importation, unless exemption is claimed, on the following value:

any freight and other charges payable, except insurance, for the transport of the goods to and from the processor’s premises plus
the price charged for the process, repair or service, including any charge for parts and materials plus
any Excise Duty or other import charges payable in the UK

Except at manual locations, to declare the amount of VAT payable the code ’VAT’ is to be entered after the VAT rate code in box 47. The calculated amount is to be entered in the Amount column.

If the process has been carried out free of charge, for example, because the goods are covered by warranty, guarantee or service agreement, no VAT is chargeable on re-importation.

If exemption from payment of VAT is claimed, the code ’VAX’ is to be entered in the rate column of box 47.

Post clearance action

-

Notes

Use of this CPC constitutes a declaration that the goods:

were last exported outside the UK or EU
were exported using CPC 22 00 000 in box 37 of the export SAD
were intended at the time of their export to be re-imported after completion of the treatment or process outside the UK or EU
have been repaired, processed, adapted, reworked or made up outside the UK or EU
ownership was not transferred to any other person at exportation or during the time they were outside the UK or EU

1.34 40 00 100

Goods covered

Consignments entered under the provisions of the split consignment facility described in Additional Note 3 to Section XVI and Additional Note 2 to Section XVII of the UK Trade Tariff.

Notices

-

In advance of the first importation, intending importers are strongly advised to contact:

The Tariff and Statistical Office (Operations Tariff Classification)
HM Revenue and Customs
10th Floor East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Written application for the facility is needed not later than the declaration of the first consignment and preferably at least 28 days earlier. Customs will advise on the documents needed to support the application.

Specific fields in the declaration or notes on completion

The commodity code (box 33) must be appropriate to the complete article which must fall on completion within Chapters 84 and 85 or in headings 8608, 8805, 8905 or 8907 (Chapters 84 and 85 only for some preference goods). The CPC (box 37) must be 40 00 100.

Additional documents needed

A copy of the commissioners’ letter of authorisation (if issued before presentation of the declaration).

The supporting documents should contain:

a description of the complete article being imported
a reference to the relevant purchase order or contract
details of consignment sequence (for example ‘third part shipment’)
full details of the contents of the consignment

Security needed

Except for goods which qualify for admission free of duty on importations from Turkey, security is needed to cover the liability of individual parts. Enter MP Code N, P, Q, S, T, U or V (as appropriate) in box 47.

Additional information

If known, the Commissioners’ reference number for the application must be shown in plain language in the Additional Information box (box 44).

VAT

Registered taxable persons - VAT must be paid at importation and details will be included on the VAT certificate.

Exempt persons - VAT must be paid at importation.

Post clearance action

Will be indicated by customs in response to applications for the facility.

Notes

Use of this CPC constitutes:

a declaration that the consignment is part of a complete article imported in multiple consignments and that the complete article is eligible for the facility
a request that the consignment be classified as if it contained the complete article rather than by the commodity codes appropriate to its individual components

The community code provisions of notes on completion above do not apply to spare parts; these must be entered under their individual commodity code numbers.

1.35 40 00 200

Goods covered

Works of art under Tariff headings 9701 to 9703, collectors’ items under Tariff heading 9704 and 9705, antiques under Tariff heading 9706; tapestries under Tariff heading 5805 and wall textiles made by hand from original designs provided by artists, provided that there are not more than 8 copies of each, individual pieces of ceramics executed entirely by the artist and signed by him, under Tariff heading 6913; photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to thirty copies, all sizes and mounts included, under Tariff heading 4911, for which relief from Customs or Excise Duty or a reduced value for VAT is claimed, or if books an exemption from VAT under the zero rating provisions.

Notice

Notice 3: bringing your belongings, pets and private motor vehicles to UK from outside the EU
Notice 8: sailing your pleasure craft to and from the UK

Notice 362.

Notice 718.

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 40 00 200.

Reduced valuation, manual entries - calculation of taxes (box 47). The value for VAT must be calculated manually. The value is calculated using the appropriate duty valuation method plus any additions in accordance with paragraph 3.1 of Notice 702. That value is then multiplied by 28.58%. The code 813 is to be entered in the type column, box 47a, and the calculated (reduced) value in the tax base, box 47b. The VAT rate code, box 47c, is S.

Reduced valuation, DTI entries - the actual value for VAT must be entered as normal. The VAT rate code for box 47c is A. CHIEF will then calculate the import VAT at an effective rate of 5%.

Exemption from VAT - if exemption from VAT is claimed because in all other circumstances except for their age the goods would have qualified for zero rating the code ‘VAX’ is to be entered in the rate column of box 47.

Additional documents needed

Satisfactory documentary evidence of authenticity to support entry to the appropriate Tariff heading and claim relevant duty relief and/or the reduced value for VAT (paragraph 3.5 of Notice 702, and paragraph 1.7 and 1.8 of Notice 362). Enter document codes 9AID or 9AIV and status codes JP or UP.

Security needed

-

Additional information

-

VAT

Registered taxable persons - VAT must be paid at importation and details will be included on the VAT certificate.

Exempt persons - VAT must be paid at importation.

If satisfactory evidence is not available to claim a customs or excise duty relief or the reduced import VAT value, VAT must be secured by deposit on the full value.

Post clearance action:

-

Notes

Entry under this CPC constitutes a declaration that the goods qualify for a relief or for a reduced value for import VAT, and are eligible for the second hand margin schemes where appropriate. The reduced value calculation gives an effective import VAT rate of 5%.

1.36 40 00 5RL

Goods covered

Civil aircraft falling under subheadings 8802 11, 8802 12, 8802 20, 8802 30 and 8802 40, which are registered on the civil register of the UK, EU member state or third country, and are declared for free circulation, shall not be subject to the End Use procedure.

Notice

-

Specific fields in the declaration or notes on completion

Box 44: GEN45 statement confirming inclusion on civil aircraft register, for example, ‘This aircraft is registered on a civil aviation register as xxxxxx’.

Additional documents required

-

Security required

-

Additional information

-

VAT

The VAX override facility can be used where relief from VAT is permitted.

Post clearance action:

-

Notes

-

1.37 40 00 600

Goods covered:

Goods in a single consignment, liable to ad valorem or specific or free duty rates listed in the UK Tariff, where their total value for duty is no more than £6,000, classified in several commodity codes, but permitted to be declared under the commodity code appropriate to the item in the consignment which bears the highest duty rate.

Where the consignment consists of goods liable to differing VAT rates this CPC is not to be used. This CPC is subject to the exclusions listed in notes below.

Notice

-

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 40 00 600.

Additional documents needed

-

Security needed

-

Additional information

-

VAT

Registered Taxable Persons - VAT must be paid at importation if the goods are chargeable at a positive rate. Details will be included on the VAT certificate.

Exempt persons - VAT must be paid at importation if the goods are chargeable at a positive rate.

Post clearance action:

-

Notes

Goods subject to the following regimes are excluded from this CPC:

Department of Trade Licensing not covered by an Open General Import Licence
prohibitions or restrictions
EU Surveillance
Tariff quota
preferential rates of duty
Anti-dumping Duty
Common Agricultural Policy (CAP) licensing
warehousing
goods for which a delivery verification certificate or evidence of duty payment is requested
textile goods requiring documentary proof of origin under Regulation (EEC) 616/78

This CPC is not to be used for excise goods.

Supporting documentation must be complete.

1.38 40 00 601

Goods covered

Human blood - products for therapeutic purposes, derived from human blood.

Human (including foetal) organs or tissue for diagnostic or therapeutic purposes or medical research. Relief from VAT is allowed as supplies of these goods within the UK are exempt under Schedule 9 Group 7 of the VAT Act 1994.

Notice

-

Specific fields in the declaration or notes on completion

The CPC must be 40 00 601.

Additional documents needed

-

Security needed

-

Additional information

-

VAT

No VAT is payable. A VAT tax line is not needed for box 47.

Post clearance action

-

Notes

Although relieved from VAT, the normal licensing requirements for these substances must be adhered to.

1.39 40 00 602

Goods covered

A partially completed SAD declaration may be presented. See notes on completion below for details of fields needed. Alternatively a fully completed SAD declaration may be lodged.

Cinematograph films and magnetic tapes consigned to certain home and commonwealth government offices and agencies (including films re-imported by the Services Kinema Corporation and the Royal Naval Film Corporation) removed to the importer’s premises for identification and assessment for any charges due.

Importations by the Royal Botanic Gardens.

Re-importations of exhibition goods by the Central Office of Information (COI).

Other goods consigned to other government departments removed to the importer’s premises for identification and assessment of any charges due.

Notice

-

Specific fields in the declaration or notes on completion

Fields needed on partially completed SAD - the CPC (box 37) must be 40 00 602.

In addition only the following fields need be input to CHIEF 1, 2, 5, 6, 8, 14 (only if different to 8), 21, 37, 40 (inventory linked entries only) and 44 (enter the C&E authorisation number where one is held and ‘CPC 40 00 602 1.1’ or ‘40 00 602 1.2’ as appropriate) on the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed.

Additional documents needed

-

Security needed

Arrangements have been made for any duty to be collected subsequently.

Additional information

-

VAT

Arrangements have been made for any VAT due to be collected subsequently.

Post clearance action:

Examination and control of the goods - see goods covered, is exercised by the local excise officer.

For re-importation of exhibition goods destined for the COI, examination and control is exercised by the officer.

Hammersmith Excise
Griffin House, 161
Hammersmith Road
London
W6 8BL

Telephone: 020 8748 8010

Notes

For goods entered to CPC 40 00 602, a letter of advice giving full particulars of the goods together with a request for acknowledgement of their receipt, will be forwarded by customs to the authority concerned.

1.40 40 00 603

Goods covered

The Convention on International Civil Aviation (Chicago Convention) allows relief from duty and VAT for certain ground and security equipment imported into the territory of one contracting state by an airline of another contracting state operating an international service.

The UK is a signatory to the Chicago Convention.

The following ground and security equipment for aircraft qualify for relief under the terms of the Chicago Convention.

Repair, maintenance and servicing equipment:

material for airframes, engines and instruments
specialised aircraft repair kits
starter batteries and carts
maintenance platforms and steps
test equipment for aircraft
aircraft engines and instruments
aircraft engine heaters and coolers
ground radio equipment

Passenger handling equipment:

passenger-loading steps
specialised passenger-weighing devices
specialised catering equipment

Cargo loading equipment:

vehicles for moving or loading of baggage, cargo, equipment or stores
specialised cargo-loading devices
specialised cargo-weighing devices

Component parts for incorporation into ground equipment including the items listed above.

Security equipment:

weapon-detecting devices
explosives-detecting devices
intrusion detecting-devices

Component parts for incorporation into security equipment.

Notice

-

Specific fields in the declaration or notes on completion

A fully completed SAD is needed.

The CPC (box 37) must be 40 00 603.

A Customs Duty tax line is not needed in box 47.

Additional documents needed

Commercial documentation to confirm that the goods are covered by the terms of the Chicago Convention.

Security needed

Security will not be needed unless the claim for relief can not be proved, ie commercial documentation is not available.

Where the commercial documentation is available declare document codes 9AID (Customs Duty) and 9AIV (VAT) in conjunction with status ‘JP’ and reference ‘commercial documentation available’ to claim relief.

Where the commercial documentation is not available and therefore security is needed declare document codes 9AID (Customs Duty) and 9AIV (VAT) along with status ‘UP’ and reference ‘commercial documentation not available’.

Security must be by cash deposit or guarantee. In box 47e enter method of payment N, P, Q, S, T, U or V as appropriate for each tax line.

Additional information

-

VAT

The CPC relieves VAT providing the goods covered by the SAD fall within the terms of the Chicago Convention. A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

-

1.41 40 00 C01

Goods covered

Household effects and personal property belonging to natural persons transferring their normal place of residence to the UK only. For ToR consignments out of the UK and in the EU, use Transit for onward shipment, do not use this CPC.

Unaccompanied baggage and effects where the importer’s declaration via this CPC includes:

prohibited or restricted goods clearly identified for UK frontier inspection on the packing list or manifest
excise duty goods, for example spirits, wines, tobacco goods also on packing list or manifest
goods declared
goods imported prior to a ToR approval to the UK only being granted

Unaccompanied baggage and effects for removal to an approved depository or private premises.

Excise duty goods, for example, spirits, wines, tobacco, goods and so on, all forms of commercial transport, and items for use in a trade or profession should not be declared to this CPC and instead declared to Free Circulation using CPC 40 00 000.

Notice

Specific fields in the declaration or notes on completion

Box 1 - Enter code IM followed by A or D as appropriate.

Box 15a - Mandatory - enter country of dispatch or export.

Box 22 - Invoice value will be mandatory.

Box 33 - Commodity Codes are mandatory, for consignments of multiple commodities, enter highest value commodity items. Commodity codes subject to anti-dumping and to excise duties will be prohibited.

Box 34a - Country of Origin will be mandatory.

Box 40 - Enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date.

Box 42 - Item price will be mandatory.

Box 44 - Enter the appropriate ToR01 statement.

Additional documents required

Packing lists, manifests or insurance documents detailing items within the consignments should be attached as appropriate especially to identify any goods outlined above under ‘Goods covered’.

Security needed

-

Additional information

Customs Duty will be relieved (Document code 9AID, status JP relieves duty, status UP requires security to be declared)

CAP charges will be relieved (Document code 9AID, status JP relieves duty, status UP requires security to be declared)

VAT is payable but can be relieved by way of the VAX override code.

VAT

Any VAT that is due must be paid at importation. Please read ‘Goods covered’ for more information.

Post clearance action

All items in this consignment declared to ToR must be retained by the Consignee at their residence for a minimum period of 12 months from date of import into UK. No items may be sold, loaned, gifted or transferred. Failure to comply with this post-import restriction can lead to demand of immediate payment of previously relieved import duties and charges.

Notes

Any charges due on unaccompanied effects are described in goods covered must be calculated and inserted in Box 47. For used goods, charges are to be calculated on the importer’s estimated present value as shown on the declaration. The revenue amounts must be calculated on a worksheet attached to the clearance request. If there is any doubt as to the exact nature or quantity of the chargeable goods, the declarant may request to sight the consignment prior to input of the clearance request.

Any consignments applying for ToR out of the UK and in the EU must not be declared to this CPC. Instead, such consignments may only be approved for ToR by the destination EU member state’s own Customs Authority. These consignments should instead be sent on wards via Transit.

1.42 40 00 C02

Goods covered

Trousseaux and household effects imported on the occasion of a marriage no later than 4 months after the date of the wedding.

Notice

Specific fields in the declaration or notes on completion

Box 1 - Enter code IM followed by A or D as appropriate.

Boxes 15 and 16 - Enter country of dispatch or export and country of origin respectively.

Additional documents required

Packing list

Security needed

-

Additional information

Evidence of date of marriage.

VAT

Any VAT due on ineligible goods must be paid at importation.

Post clearance action

-

Notes

Goods arriving after the wedding

Goods can be brought in free of duty and tax if they arrive no later than 4 months after the date of the wedding. We’ll waive this condition if their delayed arrival is due to circumstances beyond your control. You must provide proof of your marriage and satisfy our officer that you are setting up your normal home in the UK.

Proof of marriage

A copy of your marriage certificate or marriage license or similar proof is acceptable as officially authorised evidence.

Note that to protect against computer viruses, e-mail programs may prevent sending or receiving certain types of file attachment. Check your e-mail security settings to determine how attachments are handled.

1.43 40 00 C03

Goods covered

Presents customarily given on the occasion of a marriage no later than 4 months after the date of the wedding. The value of the presents must be no more than €1,000 per item.

Notice

Specific fields in the declaration or notes on completion

Box 1 - Enter code IM followed by A or D as appropriate.

Boxes 15 and 16 - Enter country of dispatch or export and country of origin respectively.

Additional documents required

Packing list

Security needed

-

Additional information

Evidence of date of marriage

VAT

Any VAT due on ineligible goods must be paid at importation.

Post clearance action

-

Notes

Goods arriving after the wedding

Goods can be brought in free of duty and tax if they arrive no later than 4 months after the date of the wedding. We’ll waive this condition if their delayed arrival is due to circumstances beyond your control. You must provide proof of your marriage and satisfy our officer that you are setting up your normal home in the UK.

Proof of marriage

A copy of your marriage certificate or marriage license or similar proof is acceptable as officially authorised evidence.

Note that to protect against computer viruses, e-mail programs may prevent sending or receiving certain types of file attachment. Check your e-mail security settings to determine how attachments are handled.

1.44 40 00 C04

Goods covered

Inherited goods for which relief from Customs Duty, CAP charges and VAT is claimed.

Notice

Notice 368.

Specific fields in the declaration or notes on completion

-

Additional documents needed

Claim form C1421 supported by the other documents referred to in Notice 368.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘M’ to ‘V’ as appropriate in box 47.

Additional information

-

VAT

-

Post clearance action

-

Notes

This relief only applies to goods inherited from a deceased person.

Applicants to this relief must be able to provide documented evidence proving entitlement, such as the Last Will and Testament of the deceased, or authorised documents from the Executor for the estate of the deceased. See Notice 368 for further details. See Notice 368 for details.

1.45 40 00 C06

Goods covered

School outfits, educational materials, related household effects and personal property belonging to pupils or students coming to stay in the UK. The goods must be for the purpose of full time study and intended for their personal use during the period of their studies.

Notice

Specific fields in the declaration or notes on completion

Box 1 - Enter code IM followed by A or D as appropriate.

Boxes 15 and 16 - Enter country of dispatch or export and country of origin respectively.

Box 44 - Enter the appropriate GEN45 statement giving details of the name and address of the educational establishment where the course of study will be undertaken.

Additional documents required

Packing list and documentary evidence confirming place of study.

Security needed

-

Additional information

-

VAT

Any VAT due on ineligible goods must be paid at importation.

Post clearance action

-

Notes

Pupil or student means any person enrolled in an educational establishment in order to attend full time the courses offered to them.

Outfit means underwear or household linen as well as clothing whether new or not.

Educational materials means objects and instruments (including calculators and laptops) normally used by pupils or students for the purposes of their study.

1.46 40 00 C07

Goods covered

Consignments to a single recipient with an intrinsic value (ie: excluding freight, insurance etc charges) of no more that £135, that are not liable to Customs Duty, excise duties or import VAT.

The consignments must have been dispatched direct from a third country (ie outside of Great Britain) to the consignee in Great Britain to qualify for this relief.

Notice

-

Specific fields in the declaration or notes on completion

A partially completed SAD may be presented for non-prohibited or restricted goods.

The following fields need to be input to CHIEF:

1
2 (box 2 for various consignors AI Code 00200 must be entered in each of the name, street, city and postcode fields)
5
6
8 (the traders EORI number must be entered)
14 (only if different to 8)
15a
21
30 (goods location)
31 (goods description and packages)
33 (commodity code)
36 (preference)
37
40

On a hard copy paper SAD, as well as the above, boxes 31 and 54 must be completed.

A Customs Duty tax line is not needed in box 47.

Additional documents needed

-

Security needed

-

Additional information

Where several items in a single consignment, with an intrinsic value of no more than £135, are sent to the single recipient, enter the highest valued commodity code for the item of the highest value in box 33.

VAT

The CPC relieves import VAT. A VAT tax line is not needed in box 47.

There will be a liability to VAT on the supply of the goods. Find more information in the VAT and overseas goods sold to Great Britain through online marketplaces guidance and the VAT overseas good sold directly to customers in Great Britain guidance.

Post clearance action

-

Notes

Where a consignment consists of several items to a single recipient, the total intrinsic value of those items must be no more than £135 in order to qualify for relief under this CPC.

Where the total intrinsic value is more than £135, this CPC must not be used.

Use of this CPC constitutes a declaration that the consignment:

is not liable to Excise Duty
has an intrinsic value of no more than £135
has been dispatched direct to the recipient from a third country
is not subject to any prohibitions or restrictions - for example, controlled drugs, firearms and fake branded goods or labels which may be subject to intellectual property rights

This CPC is not to be used for goods imported from the special territories (see 49 00 C07).

Use CPCs 40 00 003 for declaring bulked import consignments to different recipients in accordance with Part 4B.1 of the SAD Harmonised Tariff.

This CPC must not be used for imports of samples.

1.47 40 00 C08

Prohibited or restricted goods may be entered to this CPC, but the conditions and any additional information and documents (for example import licences) normally needed on importation of such goods will still be applicable.

In particular, a fully completed SAD must be presented. No offsetting may be allowed under this CPC.

Goods covered

Subject to a value limit as explained below, goods in small consignments of a non-commercial character sent by private individuals to other private individuals to be admitted free of customs duties and VAT, where the consignments:

are of an occasional nature
contain only goods intended for personal or family use by the consignee
by their nature or quantity, do not indicate they are being imported for any commercial purpose
are dispatched direct from private individual sender to private individual recipient

Relief from charges is limited to consignments which do not have an intrinsic value of more than £39 (ie excluding freight, insurance etc charges) per consignee.

The following will therefore be relieved from charges:

single item consignments with a value of no more than £39
multi-item consignments to one consignee up to a limit of £39 in value with charges being paid on any additional items, the value of an item can not be split – see Notice 143
multi-item consignments to several separate consignees up to a limit of £39 in value per consignee with charges being paid on any additional items, again with no splitting of item values

Notice

Notice 143.

Specific fields in the declaration or notes on completion

A partially completed SAD may be presented for non-prohibited or restricted goods.

Only the following fields need to be input to CHIEF:

1
2
5
6
8
14 (only if different to 8)
15a
21
33
37 and 40 (inventory linked entries only)

On the paper SAD boxes 31 and 54 must be completed as well as the above.

A fully completed SAD is needed for prohibited or restricted goods.

Box 33 - where goods of different commodity codes are involved, box 33 can show the code of the goods subject to the highest rate of duty.

Additional documents needed

For multi item consignments a schedule listing:

name and address of each consignee
description of contents of each package
charges due for each package (with details of calculations)
total charges due

Security needed

-

Additional information

-

VAT

Registered taxable persons - entry under this CPC is not appropriate.

Exempt persons - goods entered under this CPC are relieved from VAT up to the limits of the concession.

On a fully completed SAD a VAT tax line is needed in box 47, but do not complete the amount or MP column.

On a partially completed SAD a VAT tax line is not needed. If the limits of the concession are exceeded, VAT is payable on the full value of all taxable goods.

Post clearance action

-

Notes

For goods valuing more than £39 but not valuing more than £630, see CPC 40 00 057.

1.48 40 00 C09

Goods covered

Capital goods and other equipment on which relief from Import Duty or VAT is claimed on the transfer of business to the UK of limited companies and independent economic units of companies.

Self-employed people (such as artists, poets, actors and journalists) and non-profit making organisations (such as charities or philanthropic bodies) who are transferring their activities to the UK should use CPC 40 00 C10, not this CPC.

Use of this CPC constitutes a declaration in the terms shown in notes below.

Notice

Notice 343.

Specific fields in the declaration or notes on completion

-

Additional documents needed

A list detailing the goods on which relief is claimed must be attached to the entry. Enter document codes 9AID or 9AIV and status codes JP or UP.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

-

VAT

VAT relief can be claimed if the taxable turnover, or expected taxable turnover, of the business to which the goods belong exceeds the registration limit for VAT, and the business is concerned exclusively with making taxable supplies.

Registered taxable persons - if VAT relief is claimed ‘VAX’ must be entered in the rate column of box 47 for the VAT tax line. Otherwise, VAT must be paid at importation.

Exempt persons - VAT must be paid at importation.

Post clearance action

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Where relief from Import Duty is granted the goods must not be lent, given as security, hired out or transferred whether for a consideration or free of charge, for a period of 12 months without first notifying customs.

Contact Imports and exports: general enquiries for further details.

Notes

Use of this CPC constitutes a declaration that the goods:

belong to a business which has ceased its activity in a third country and is transferring its activity to the UK
have been used by the business for 12 months prior to cessation of its activity in the third country, unless a special case for exception can be made to and accepted by customs
will be used for the same purpose in the UK
are appropriate to the nature and size of the business
are being imported within 12 months of cessation of activity in the third country, unless a special case for exception can be made to and accepted by customs
this relief is not available for normal inter-company transfers

1.49 40 00 C10

Goods covered

Capital goods and other equipment on which relief from Import Duty or VAT is claimed on the transfer of business to the UK of self-employed people (such as artists, poets, actors and journalists) and non-profit making organisations (such as charities or philanthropic bodies) who are transferring their activities to the UK.

Other businesses transferring their activities to the UK should use CPC 40 00 C09, not this CPC.

Use of this CPC constitutes a declaration in the terms shown at in notes below.

Notice

Notice 343.

Specific fields in the declaration or notes on completion

-

Additional documents needed

A list detailing the goods on which relief is claimed must be attached to the entry. Enter document codes 9AID or 9AIV and status codes JP or UP.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

-

VAT

VAT relief can be claimed if the taxable turnover, or expected taxable turnover, of the business to whom the goods belong exceeds the registration limit for VAT, and the business is concerned exclusively with making taxable supplies.

Registered taxable persons - if VAT relief is claimed ‘VAX’ must be entered in the rate column of box 47 for the VAT tax line. Otherwise, VAT must be paid at importation.

Exempt persons - VAT must be paid at importation.

Post clearance action

Where relief from import duty is granted the goods must not be lent, given as security, hired out or transferred whether for a consideration or free of charge, for a period of 12 months without first notifying customs. Contact Imports and exports: general enquiries for further details.

Notes

Use of this CPC constitutes a declaration that the goods:

belong to a self-employed person or non-profit making organisation or business which has ceased its activity in a third country and is transferring its activity to the UK
have been used by the person or non-profit making organisation or business for 12 months prior to cessation of its activity in the third country, unless a special case for exception can be made to and accepted by customs
will be used for the same purpose in the UK
are appropriate to the nature and size of the business
are being imported within 12 months of cessation of activity in the third country, unless a special case for exception can be made to and accepted by customs
this relief is not available for normal inter-company transfers

1.50 40 00 C11

Goods covered

Books, publications and documents of an educational, scientific or cultural nature relieved from Customs Duty unconditionally as described in relief from customs and excise duties and VAT.

Goods not liable to any duty should normally be entered to CPC 40 00 000.

Notice

Specific fields in the declaration or notes on completion

Commodity code (box 33) must fall within the tariff headings shown in Notice 342.

Additional documents needed

-

Security needed

-

Additional information

-

VAT

This CPC does not give relief from VAT. VAT must be paid at importation.

Post clearance action

-

Notes

This CPC should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty.

Eligible goods will be relieved of duty unconditionally as described in UK Trade Tariff: relief from customs and excise duties and VAT.

Contact the Imports and exports: general enquiries helpline for further details.

1.51 40 00 C12

Goods covered

Exhibition goods, including goods produced by the United Nations (UN), consigned to a museum or gallery approved by the NIRU of HMRC on which relief from Customs Duty, and if appropriate VAT, is claimed.

Visual and auditory materials, including goods produced by the UN, of an educational, scientific or cultural nature on which relief from Customs Duty and, where permitted, VAT, is claimed.

Notices

Notice 361.

Notice 373.

Specific fields in the declaration or notes on completion

If NIRU approval has already been obtained for non-UN goods, or supporting evidence is attached for UN goods make a GEN = 13 or GEN = 14 AI statement enter document codes 9AID or 9AIV and status codes JP or UP.

Additional documents needed

A duty free certificate or letter of approval from the NIRU of HMRC as explained in Notice 361 and Notice 373, as appropriate, except for goods which supporting evidence shows were produced by the UN or one of its specialised agencies.

Newsreels depicting current events must have supporting evidence to show they are limited to 2 copies of each subject.

Security needed

Security is not needed unless the goods are released before production of any necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

The serial number of any NIRU certificate or approval letter issued must be entered as GEN 13 AI statement.

VAT

For exhibition goods, relief from VAT can only be claimed if they have been donated free of charge, or that condition has been relaxed in the circumstances described in Notice 361.

For visual and auditory goods, relief from VAT can only be claimed on goods produced by the UN or one of its specialised agencies as explained in Notice 373.

Where applicable, relief can be claimed by entering ‘VAX’ in the rate column of box 47 for the VAT tax line. In all other cases VAT has to be paid. Where the goods could have been entered to CPC 40 00 029, security or payment can be taken on the reduced value in accordance with that CPC.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Post clearance action

When non-UN goods are to be subsequently disposed of at a later stage, the approved person must first inform NIRU.

Notes

This CPC should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty, or to claim VAT relief on donated exhibition goods or UN etc produced goods.

1.52 40 00 C13

Goods covered

Scientific instruments and apparatus imported for non-commercial scientific research or educational purposes on which relief from Customs Duty is claimed under a certificate issued by the NIRU of HMRC, and where appropriate relief from VAT is also claimed.

Notice

Notice 340

Notice 701/6

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 40 00 C13.

If the NIRU certificate or VAT declaration is available, make a GEN AI and VAT AI statement as appropriate.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Additional documents needed

The NIRU certificate.

The declaration from Notice 701/6 if VAT relief is appropriate and being claimed.

Security needed

Security is not needed unless the goods are released before production of any necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

The serial number of any NIRU certificate issued must be entered as GEN 13 AI statement.

VAT

Relief from VAT can only be claimed if the goods are intended for use in medical or veterinary research, training, diagnosis or treatment.

If VAT relief is claimed ‘VAX’ must be entered in the rate column of box 47 for the VAT tax line. Otherwise VAT must be paid at importation.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Post clearance action

When the goods are to be subsequently disposed of at a later stage, NIRU must first be informed.

This relief is for non-commercial research/educational purposes only.

Contact the Imports and exports: general enquiries helpline for further details.

Notes

-

1.53 40 00 C14

Goods covered

Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based in a third country to carry out international scientific research under a letter of approval issued by the NIRU of HMRC, on which relief from Customs Duty is claimed.

Notice

Notice 340.

Specific fields in the declaration or notes on completion

If the NIRU letter is available make a GEN13 AI Statement.

Enter document codes 9AID and status codes JP or UP.

Additional documents needed

The NIRU letter listing the goods on which relief has been granted.

Security needed

Security is not needed unless the goods are released before production of the NIRU letter. In that case, enter codes ‘M’ to ‘V’ as appropriate in box 47.

Additional information

The serial number, if any, of the NIRU letter must be entered as a GEN13 AI Statement.

VAT

This CPC does not provide relief from VAT. VAT must be paid at importation.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Post clearance action

When the goods are to be disposed of at a later stage, NIRU must first be informed.

Notes

This relief is for non-commercial research purposes only. Contact the Imports and exports: general enquiries helpline for further details.

1.54 40 00 C15

Goods covered

Goods not liable to any duty and ineligible for VAT relief should normally be entered to CPC 40 00 000.

Animals specially prepared for laboratory use, imported for education or scientific research for which relief from customs duty and, if appropriate, VAT is claimed.

Certain listed biological or chemical substances for use in non-commercial education or scientific research for which relief from Customs Duty and VAT is claimed.

Notices

Notice 366.

Specific fields in the declaration or notes on completion

If any additional documents needed are already attached, make a GEN13 AI statement.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Additional documents needed

For animals if VAT relief is claimed, evidence that the animals have been supplied free of charge.

For animals if imported by private establishments, a copy of the Home Office letter confirming designation under the terms of the Animals (Scientific Procedures) Act 1986.

For biological or chemical substances imported by private establishments, a copy of the approval letter issued by the NIRU of HMRC.

Security needed

Security is not needed unless the goods are released before production of any necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

-

VAT

For animals, relief from VAT can only be claimed if they have been supplied free of charge. Where applicable, relief can be claimed by entering ‘VAX’ in the rate column of box 47 for the VAT tax line. Otherwise VAT must be paid at importation.

For biological or chemical substances, this CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Notes

This CPC should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty, or to claim VAT relief.

1.55 40 00 C16

Goods covered

Therapeutic substances of human origin, blood grouping reagents and tissue-typing exclusively for non-commercial medical or scientific purposes for which relief from Customs Duty and VAT is claimed.

Notice

Notice 369.

Specific fields in the declaration or notes on completion

-

Additional documents needed

For private establishments, the Department of Health letter of approval as explained in Notice 369.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Security needed

Security is not needed unless the goods are released before production of any necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

-

VAT

-

Post clearance action

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Notes

This CPC should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty, or to claim VAT relief.

1.56 40 00 C17

Goods covered

Donated instruments and apparatus imported for use in medical research, in establishing medical diagnosis or in carrying out medical treatment, on which relief from customs duty is claimed under a certificate issued by the NIRU of HMRC, and where relief from VAT is also claimed.

Notice

Notice 341.

Notice 701/6.

Specific fields in the declaration or notes on completion

If the NIRU certificate or VAT declaration is available, make a GEN AI and VAT AI statement as appropriate.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Additional documents needed

The NIRU certificate.

The declaration from Notice 701/6.

Security needed

Security is not needed unless any goods are released before production of the necessary additional documents. In that case, enter MP codes ‘M’ to ‘V’ as appropriate in box 47.

Additional information

The serial number of any NIRU certificate issued must be entered as GEN 13 AI statement.

VAT

-

Post clearance action

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Notes

-

1.57 40 00 C19

Prohibited or restricted goods may be entered to this CPC, but the conditions and any additional information and documents (for example import licences) normally needed on importation of such goods will still be applicable.

Goods covered

Pharmaceutical products for medical use by persons or animals coming from third countries to participate in international sports events on which relief from Customs Duty and VAT is claimed.

Notice

-

Specific fields in the declaration or note on completion

The CPC (box 37) must be 40 00 C19.

Additional documents needed

Supporting documents about the pharmaceuticals and their use (if any). See the ‘Special note’ entry for prohibited or restricted goods.

Security needed

-

Additional information

-

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Notes

Entry to this CPC constitutes a declaration by the importer that the goods are solely for medical use by persons or animals coming from third countries to participate in international sports events, and are limited to the quantities necessary during their stay.

1.58 40 00 C20

Goods covered

The following goods imported by an approved charitable or philanthropic organisation for which relief from Import Duty and VAT is claimed:

basic necessities to meet the immediate physical needs of people (for example food, medicines, clothing, blankets) which will be distributed free of charge
goods sent free of charge to the organisation to be used or sold at occasional charitable events to raise funds for needy persons
equipment and office materials sent free of charge to be used solely by the organisation to meet its charitable and philanthropic aims

Relief can not be claimed on alcoholic products, tobacco products, coffee, tea, and motor vehicles other than ambulances or any items solely used for religious worship or religious ceremonies.

Any items for the construction, rebuilding or refurbishment of the office premises of that charity are also ineligible to use the relief.

Notice

Notice 317.

Specific fields in the declaration or notes on completion

Box 44 - enter the Charity Commission registration number.

Additional documents needed

-

Security needed

-

Additional information

-

VAT

Goods meeting the conditions for relief from duty will also qualify for VAT relief, but in the case of basic necessities, the goods must also have been obtained free of charge by the organisation to qualify for VAT relief.

If eligible, claim relief by entering ‘VAX’ in the rate column of box 47 for the tax line. Otherwise VAT must be paid at importation.

Post clearance action

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Notes

Use of this CPC constitutes a declaration by the organisation that the goods:

meet the conditions for relief, and will be used in accordance with the procedures, laid down in Notice 317
will not be used for any other purpose without the prior consent of HMRC and payment of duty and VAT

1.59 40 00 C21

Goods covered

Articles specially designed for the educational, scientific or cultural advancement of blind persons as specified in Annex 111 of Council Regulation 918/83 on which relief from Customs Duty is claimed under a certificate issued by the NIRU of HMRC, and on which VAT zero rating may also be claimed.

Notices

Specific fields in the declaration or notes on completion

If the NIRU certificate or VAT declaration is available, make a GEN AI statement.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Additional documents needed

The NIRU certificate.

The declaration from Notice 701/7 if VAT zero rating is claimed.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

The serial number of any NIRU certificate issued must be entered as GEN13 AI statement. The goods covered by this CPC are classified in chapter 4911.

VAT

If VAT zero rating is claimed under the terms of Notice 701/7, enter ‘VAX’ in the rate column of box 47 for the tax line. Otherwise VAT must be paid at importation.

Post clearance action

The goods must be for the use of blind or partially sighted persons. If they are to be disposed of at a later stage, HMRC must be informed.

Notes

This CPC is for the non-commercial private use of blind persons only.

1.60 40 00 C22

Goods covered

Articles specially designed for use by blind or partially sighted people and imported by those individuals for their own use, on which relief from Customs Duty is claimed under a certificate issued by the NIRU of HMRC, and on which VAT zero rating may also be claimed.

Notices

Specific fields in the declaration or notes on completion

If the NIRU certificate or VAT declaration is available, make a GEN AI statement.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Additional documents needed

The NIRU certificate.

The declaration from Notice 701/7 if VAT zero rating is claimed.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

The serial number of any NIRU certificate issued must be entered as GEN13 AI statement.

VAT

If VAT zero rating is claimed under the terms of Notice 701/7, enter ‘VAX’ in the rate column of box 47 for the tax line. Otherwise VAT must be paid at importation.

Post clearance action

The goods must be for the personal use of the blind or partially sighted person. If they are to be disposed of at a later stage, HMRC must be informed.

Notes

This CPC is for the non-commercial private use of blind persons only.

1.61 40 00 C23

Goods covered

Articles specially designed for use by blind or partially sighted people imported by an organisation concerned with the education of or provision of assistance to such people, on which relief from Customs Duty is claimed under a certificate issued by the NIRU of HMRC, and on which VAT zero rating or relief may also be claimed.

Notices

Specific fields in the declaration or notes on completion

If the NIRU certificate or VAT declaration is available, make a GEN AI statement.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Additional documents needed

The NIRU certificate.

The declaration from Notice 701/7, if VAT zero rating is claimed.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

The serial number of any NIRU certificate issued must be entered as GEN13 AI statement.

VAT

If VAT zero rating is claimed under the terms of Notice 701/7, enter ‘VAX’ in the rate column of box 47 for the tax line. Otherwise VAT must be paid at importation.

Post clearance action

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Notes

Use of this CPC constitutes a declaration by the organisation that:

the goods meet the conditions for relief, and will be used in accordance with the procedures, laid down in Notice 371
the goods will not be used for any other purpose without the prior consent of HMRC and payment of duty and VAT as appropriate
if VAT zero rating is not applicable, and relief from VAT is sought, the goods have been donated to the organisation with no commercial intent on the part of the donor

1.62 40 00 C24

Goods covered

Articles specially designed for use by disabled people (other than blind or partially sighted) and imported by those individuals for their own use, on which relief from Customs Duty is claimed under a certificate issued by the NIRU of HMRC, and on which VAT zero rating may also be claimed.

Notices

Specific fields in the declaration or notes on completion

If the NIRU certificate or VAT declaration is available, make a GEN AI statement.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Additional documents needed

The NIRU certificate.

The declaration from Notice 701/7 if VAT zero rating is claimed.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

The serial number of any NIRU certificate issued must be entered as GEN 13 AI statement.

VAT

If VAT zero rating is claimed under the terms of Notice 701/7, enter ‘VAX’ in the rate column of box 47 for the tax line. Otherwise VAT must be paid at importation.

Post clearance action

The goods must be for the personal use of the disabled person. If they are to be disposed of at a later stage, HMRC must be informed.

Notes

This CPC is for the non-commercial private use of disabled persons only.

For articles specially designed for use by blind or partially sighted people and imported by those individuals - see CPC 40 00 C22.

1.63 40 00 C25

Goods covered

Articles specially designed for use by disabled people (other than blind or partially sighted) imported by an organisation concerned with the education of or provision of assistance to such people, on which relief from Customs Duty is claimed under a certificate issued by the NIRU of HMRC, and on which VAT zero rating or relief may also be claimed.

Notices

Pay no import duty and VAT on medical supplies and protective equipment brought in due to coronavirus (COVID-19)

Specific fields in the declaration or notes on completion

If the NIRU certificate or VAT declaration is available, make a GEN AI statement.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Additional documents needed

The NIRU certificate.

The declaration from Notice 701/7 if VAT zero rating is claimed.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

The serial number of any NIRU certificate issued must be entered as GEN 13 AI statement.

VAT

If VAT zero rating is claimed under the terms of Notice 701/7 enter ‘VAX’ in the rate column of box 47 for the tax line. Otherwise VAT must be paid at importation.

Post clearance action

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Notes

This CPC is for the non-commercial use of institutions in support of, and distribution to, disabled persons.

Use of this CPC constitutes a declaration by the organisation that:

the goods meet the conditions for relief, and will be used in accordance with the procedures laid down in Notice 371
the goods will not be used for any other purpose without the prior consent of HM Revenue and Customs and payment of duty and VAT as appropriate
if VAT zero rating is not applicable, and relief from VAT at 20% is sought, the goods have been donated to the organisation with no commercial intent on the part of the donor

For articles specially designed for use by blind or partially sighted people imported by an organisation concerned with the education of or provision of assistance to such people see CPC 40 00 C23.

1.64 40 00 C26

Determining when Disaster Relief becomes available

Full relief from import duty is available for alleviating the impact of a disaster.

For the purposes of this relief an incident will be termed a disaster once a Minister from HM Treasury makes an announcement to that effect. Details of the scope of this relief and information on making claims will be made publicly available.

Persons Eligible to Claim Relief

Relief is available in respect of:

United Kingdom state organisations
charitable or philanthropic organisations given either automatic approval or approval on application
disaster-relief agencies
any approved importer who sells to one of the above categories directly or indirectly
persons authorised by NIRU to act on behalf of the above (additional information about applying for authorisation can be found here: Pay no import duty and VAT on medical supplies and protective equipment brought in due to coronavirus (COVID-19) - GOV.UK (www.gov.uk))

The goods must be:

for distribution free of charge to the victims of such a disaster occurring in or affecting the United Kingdom
to be made available free of charge to the victims whilst remaining the property of the organization
to meet the needs of the disaster relief agency

Relief can not be claimed on materials and equipment intended for rebuilding disaster areas.

Guidance

Specific fields in the declaration or notes on completion

Enter document codes 9AID or 9AIV and status codes JP or UP as appropriate. Box 44 enter the NIRU certificate as a GEN 13 additional information statement.

Additional documents needed

We may ask you to provide official authorisation from any lead responders coordinating disaster responses.

Security needed

-

Additional information

The organisations benefitting from this relief may not lend, hire out or transfer any goods for which this relief has been granted, whether free of charge or for a consideration of money or money’s worth, without the approval of HMRC.

HMRC may give approval to organisation importing items where the items are then transferred to an organisation entitled to the relief.

VAT

-

Post clearance action

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Notes

Goods may be entered to this CPC and released duty and VAT free on the understanding that if relief is incorrectly claimed, duty and VAT will become payable by the organisation or agency.

Pending HMRC approval, goods may be entered to this CPC and released duty and VAT free on the understanding that if relief is subsequently not granted, duty and VAT will become payable by the organisation or agency.

1.65 40 00 C27

Goods covered

Decorations and awards of a symbolic nature given free of charge as tributes or in recognition of activities in a particular area for which relief from Customs Duty and VAT is claimed.

Notice

Notice 364.

Specific fields in the declaration or notes on completion

-

Additional documents needed

Any documentary evidence about the decoration or award or, if none is available, a declaration on form C920. If available, make a GEN15 AI Statement.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

-

VAT

-

Post clearance action

-

Notes

-

1.66 40 00 C28

Goods covered

Goods imported by UK and EU residents returning from a representative visit of some international significance outside the UK or EU, having been presented with the goods during the visit. Goods imported by persons on official visits to the UK where those goods will be offered as gifts to host.

Notice

-

Specific fields in the declaration or notes on completion

-

Additional documents needed

Evidence as to the circumstances of the importation in the form of a letter from the donor, correspondence, press publicity etc. Enter appropriate document identifier code (see the online Trade Tariff) in box 44.

Where evidence is not available a written declaration from the receiver as to the circumstances of the importation must be attached. Enter appropriate document identifier code (see the online Trade Tariff) in box 44. Declarations by clearing agents are not acceptable.

Security needed

If evidence is not available but will be produced later, delivery may be had on deposit.

Enter MP Code ‘N’, ‘P’ or ‘Q’ (as appropriate) in box 47 for the duty or VAT tax line.

Additional information

-

VAT

Goods entered to this CPC are relieved from VAT provided evidence is produced. Enter ‘VAX’ in the Rate column of box 47 for the VAT tax line. If delivery is needed before the evidence is produced VAT must be secured by deposit. Enter MP Code ‘N’, ‘P’ or ‘Q’ (as appropriate) for the VAT tax line.

Alternatively for registered taxable persons VAT can be paid at importation and details will be included on the VAT certificate.

Post clearance action:

-

Notes

Goods imported under this CPC must not:

reflect any commercial interest or be put to any commercial purpose
be gifts between representatives of business firms or trading bodies
be gifts from overseas traders to trade delegations
occur more than twice per year between the same donor and recipient
certain any alcohol or tobacco products

1.67 40 00 C29

Goods covered

Gifts sent to heads of foreign states; or goods imported by or on behalf of heads of foreign states by persons officially representing them for their use or consumption during an official stay in the UK on which relief from Customs Duty or VAT is claimed.

Notice

-

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 40 00 C29.

Box 8 must show the name and status of the consignee.

Additional documents needed

A signed declaration by the importer or agent as to the circumstances of the importation or other documentary evidence such as correspondence, invoices, press publicity etc.

Enter these details against document codes 9AID and 9AIV. If the evidence is not available enter appropriate status code (see the online Trade Tariff).

Security needed

If evidence is not available but will be produced later, delivery may be had on deposit.

Enter MP Code ‘N’, ‘P’ or ‘Q’ (as appropriate) in box 47 for the duty tax line.

Additional information

-

VAT

Goods entered to this CPC are relieved from VAT provided evidence is produced.

Enter ‘VAX’ in the rate column of box 47 for the VAT tax line. If delivery is needed before evidence is produced VAT must be secured by deposit. Enter MP Code ‘N’, ‘P’ or ‘Q’ (as appropriate) in box 47 for the VAT tax line.

Alternatively for registered taxable persons VAT can be paid at importation and details will be included on the VAT certificate.

Post clearance action:

-

Note

-

1.68 40 00 C30

A partially completed SAD declaration may be presented (see the ‘Specific fields in the declaration or notes on completion’ section for details).
Alternatively a fully completed SAD declaration may be lodged.

Prohibited or restricted goods may be entered to this CPC, but the conditions and any additional information and documents (for example import licences) normally needed on importation of such goods will still be applicable.

In particular, a fully completed SAD must be presented. No offsetting may be allowed under this CPC.

Goods covered

Commercial samples of goods properly prepared prior to import, so that the customs authority may deem them to be of negligible value, (for example swatches, mutilated articles and single gloves), sent with the sole purpose to gain orders for similar goods and on which relief from import duty and VAT is claimed.

Notice

Notice 372: importing commercial samples free of duty and VAT.

Specific fields in the declaration or notes on completion

On a partially completed SAD, only the following fields need to be input to CHIEF:

1
2
5
6
8
14 (only if different to 8)
15a
21
33
37
40 (inventory linked entries only)
47 for Excise Duty purposes (see notes below)

On the paper SAD, boxes 31 and 54 must be completed as well as the above.

Box 33 - where goods of different commodity codes are involved, box 33 can show the code of the goods subject to the highest rate of duty.

Additional documents needed

The note above for prohibited or restricted goods refers.

Security needed

-

Additional information

-

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Notes

Goods may be entered to this CPC provided they can only be used to solicit orders of a type represented by the samples.

This CPC does not provide relief from Excise Duty. Any Excise Duty must be paid at importation.

For goods from the special territories or countries having customs unions with the UK and EU, use CPC 49 00 C30, not this CPC.

Goods for test should be entered to CPC 40 00 C33, not this CPC.

1.69 40 00 C31

Goods covered

Goods not liable to any duty and exempt from VAT should normally be entered to CPC 40 00 000.

Printed advertising material such as catalogues, price lists, directions for use or brochures on which relief from Customs Duty and VAT is claimed.

The material must relate to:

goods for sale or hire
transport, commercial insurance or banking services offered by a person established outside the customs territory the UK or EU

Notice

Specific fields in the declaration or notes on completion

-

Additional documents needed

-

Security needed

-

Additional information

The name of the person producing, selling or hiring the goods, or offering the services advertised must be clearly shown, and that person must be based outside the UK or EU.

Each document or, in the case of a consignment comprising several copies of the same document, must be no more than 1kg gross weight.

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Notes

This CPC should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty, or to claim VAT relief. Goods not liable to any duty and exempt from VAT should normally be entered to CPC 40 00 000.

Consignments can be bulked in accordance with Part 4B.1 of the SAD Harmonised Tariff. Note however that printed advertising material can not be bulked from one sender to a single recipient for relief purposes.

1.70 40 00 C32

Goods covered

Goods to be completely used up, consumed, destroyed or distributed free of charge at an exhibition, trade fair or similar event on which relief from duty and VAT is claimed.

This covers samples of goods for distribution including foodstuffs and beverages, goods for demonstration or to help with demonstration, paints and other items for decoration purposes, and printed matter and articles for advertising purposes.

Use of this CPC constitutes a declaration that the conditions in the notes below have been or will be met.

Notice

-

Specific fields in the declaration or notes on completion

-

Additional documents needed

A list of the goods giving quantities and UK values of each type, and the name, place and date of the event (including hall and stand numbers where appropriate).

We may also request that the event organiser provides official evidence of participation at the event.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

Enter the name, address, postcode and date of the event as a GEN 52 statement in box 44.

VAT

-

Post clearance action

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Notes

Alcoholic products, tobacco products and fuels, whether solid, liquid or gaseous are not eligible for this relief and must be declared to another CPC, not this CPC.

This CPC and relief is only available to a UK based EORI who will remain responsible for any post-clearance audit queries and debt liabilities.

The event concerned must not be organised in a shop or on other premises purely to sell imported goods.

The goods and printed matter and articles for advertising purposes (intended for distribution at the event) must be free of charge to the consumer, and in value and quantity be appropriate to the nature of the event, the numbers of visitors and the extent of the exhibitor’s participation.

The goods, and demonstration and advertising materials must relate to goods manufactured outside the UK or EU.

Paints and other decorative items must be for temporary stands or stalls occupied by representatives of the UK and non-EU countries.

1.71 40 00 C33

Goods covered

Goods imported to undergo examination, analysis or tests to determine their composition, quality or other technical characteristics for the purposes of information or industrial or commercial research, and for which relief from Customs Duty, CAP charges, Excise Duty and VAT is claimed.

Only those Excise goods required to test machines for making or packing tobacco products and for which relief from excise duty is claimed.

The quantity of imported goods must be restricted to only that needed to conduct the tests, and is limited to only those goods directly consumed in the testing process

Notice

Notice 374.

Specific fields in the declaration or notes on completion

To claim relief from Excise Duty on goods other than cigarettes, enter ‘EXD’ in the rate column (47c) and 0.00 in box 47(d). For cigarettes, enter ‘VRP’ in the rate column (47c) and 0.01 in box 47(b), and enter 0.00 in the supplementary units box 41.

The same override codes must be entered if security for Excise Duty is needed.

Relief from Excise Duty is not available for the following and Excise Duty has to be paid on them with the appropriate amount shown in box 47(d):

goods to be consumed by a person in the tests
petrol or petrol substitutes
heavy oil for use as road fuel

Relief from Customs Duty and CAP charges can only be claimed on goods described in goods covered, and ‘DTY’ or ‘VCL’ should be entered as the last 3 characters in the rate column and 0.00 in box 47(d).

Customs Duty and CAP charges must be paid on goods described in goods covered.

Enter final date of testing throughput in Box 44 in dd/mm/yyyy format.

Additional documents needed

Approval note to import excise goods for test, issued by the NIRU of HMRC.

Security needed

None for Customs Duty. Security for Excise Duty is normally needed in the form of a bank guarantee, and MP code ‘S’ should be entered against the excise tax line in box 47.

Additional information

Make a GEN16 AI Statement entering the month and year when tests are expected to be completed.

VAT

This CPC gives relief from VAT for goods in paragraph 1.1 above only, and ‘VAX’ should be entered as the last 3 characters in the rate column for such goods. For goods described in goods covered (2), VAT has to be paid at importation.

Post clearance action

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Action is needed as shown in Notice 374.

Notes

The use of this CPC constitutes a declaration by the importer in the following terms:

‘I declare that the goods are being entered for free circulation:

to undergo examination, analysis or test to determine their composition, quality or other technical characteristics for the purposes of information, or industrial or commercial research
to test machines for making or packing tobacco products

I further declare that I will abide by all the conditions of Notice 374, and that if any of the said goods are not used up or destroyed in the course of the tests they will be disposed of only as allowed by the NIRU of HMRC.’

1.72 40 00 C34

Goods covered

Goods not liable to any duty and exempt from VAT should normally be entered to CPC 40 00 000.

Trademarks, patterns or designs and their supporting documents, as well as applications for patents for invention or the like, to be submitted to the bodies competent to deal with the protection of copyrights or the protection of industrial or commercial patent rights on which relief from customs duties and VAT is claimed.

Notice

Specific fields in the declaration or notes on completion

-

Additional documents needed

-

Security needed

-

Additional information

-

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Notes

This CPC should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty, or to claim VAT relief.

Consignments can be bulked in accordance with Part 4B.1 of the SAD Harmonised Tariff. Note however that printed advertising material can not be bulked from one sender to a single recipient for relief purposes.

1.73 40 00 C35

Goods covered

Goods not liable to any duty and exempt from VAT should normally be entered to CPC 40 00 000.

Tourist Information Literature to be distributed free of charge for the purpose of encouraging people to visit foreign countries, provided the documents do not contain more than 25% of private advertising (excluding advertising for UK and EU firms) on which relief from customs duties and VAT is claimed.

Notice

Specific fields in the declaration or notes on completion

-

Additional documents needed

-

Security needed

-

Additional information

The types of goods covered by this CPC are documentation (leaflets, brochures, books, magazines, guidebooks, posters whether or not framed, unframed photographs and photographic enlargements, maps whether or not illustrated, window transparencies and illustrated calendars, intended to be distributed free of charge and the principle purpose of which is to encourage the public to visit foreign countries, in particular in order to attend cultural, tourist, sporting, religious or trade or professional meetings or events, provided that the literature contains not more than 25% of private commercial advertising matter, excluding all private commercial advertising for UK and EU firms, and that the general nature of its promotional aims is evident.

Foreign hotel lists and yearbooks published by the official tourist agencies or under their auspices, and timetables for foreign transport services, where such literature is intended to be distributed free of charge and contains not more than 25% of private commercial advertising excluding all private commercial advertising for UK and EU firms.

Reference material supplied to accredited representatives or correspondents appointed by official national tourist agencies and not intended for distribution - that is yearbooks, lists of telephone or telex numbers, hotel lists, fairs catalogues, specimens of craft books of negligible value and literature on museums, universities, spas or other similar establishments.

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Notes

This CPC should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty, or to claim VAT relief.

Consignments can be bulked in accordance with Part 4B.1 of the SAD Harmonised Tariff. Note however that printed advertising material can not be bulked from one sender to a single recipient for relief purposes.

1.74 40 00 C36

Goods covered

Goods not liable to any duty and exempt from VAT should normally be entered to CPC 40 00 000.

Miscellaneous documents and articles as described in relief from customs and excise duties and VAT, not covered by any other CPC, on which relief from customs duties and VAT is claimed.

Notice

Specific fields in the declaration or notes on completion

-

Additional documents needed

-

Security needed

-

Additional information

The types of goods covered by this CPC are:

documents sent free of charge to the public services of the UK and EU member states
publications of foreign governments and publications of official international bodies intended for distribution without charge
ballot papers for elections organised by bodies set up in third countries
objects to be submitted as evidence or for like purposes to the courts or other official agencies of the UK and EU member states
specimen signatures and printed circulars concerning signatures sent as part of customary exchanges of information between public services or banking establishments
official printed matter sent to the central banks of the UK and EU member states
reports, statements, notes, prospectuses, application forms and other documents drawn up companies registered in a third country and sent to the bearers or subscribers of securities issued by such companies
recorded media (punched cards, sound recordings, microfilms etc) used for the transmission of information sent free of charge to the addressee
files, archives, printed forms and other documents to be used in international meetings, conferences or congresses, and reports on such gatherings
plans, technical drawings, traced designs, descriptions and other similar documents imported with a view to obtaining or fulfilling orders in third countries or to participating in a competition held in the UK or customs territory of the EU
documents to be used in examinations held in the UK or customs territory of the EU by institutions set up in third countries
printed forms to be used as official documents in the international movement of vehicles or goods, within the framework of international conventions
printed forms, labels, tickets and similar documents sent by transport undertakings or by undertakings of the hotel industry in a third country to travel agencies set up in the UK or customs territory of the EU
printed forms and tickets, bills of lading, way-bills and other commercial or office documents which have been used
official printed forms from third country or international authorities, and printed matter conforming to international standards sent for distribution by third country associations to corresponding associations located in the UK or customs territory of the EU
photographs, slides and stereotype mats for photographs, whether or not captioned, sent to press agencies or newspaper or magazine publishers
tax and similar stamps proving payment of charges in third countries

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Notes

This CPC should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty, or to claim VAT relief.

This CPC includes importations of valid issued share and bond certificates drawn up by the companies registered in a third country and sent direct to the bearer or subscriber. It must not be used for share and bond certificates that need registration by the fiscal agent before becoming valid. Unissued or unauthenticated securities should normally be entered to CPC 40 00 000.

The value for customs purposes (box 46) of imported bonds and securities is to be taken as the paper value of the bonds or securities and not the issued face value.

Consignments can be bulked in accordance with Part 4B.1 of the SAD Harmonised Tariff.

1.75 40 00 C37

Goods covered

Goods for the benefit of victims of a disaster affecting the territory of the European Community or countries with which it has a customs union, imported by an approved charitable or philanthropic organisation or disaster relief agency for which relief from import duty and VAT is claimed. The goods must be:

for distribution free of charge to the victims of such disasters or
to be made available free of charge to the victims whilst remaining the property of the organisation or
to meet the needs of the disaster relief agency

Note relief cannot be claimed on materials and equipment intended for rebuilding disaster areas.

Notice

Notice 317

Specific fields in the declaration or notes on completion

Enter document codes 9AID or 9AIV and status codes JP or UP as appropriate.

Additional documents needed

-

Security needed

-

Additional information

-

VAT

Post clearance action

-

Notes

Relief is subject to the EU Commission granting approval after a request by the country affected by the disaster. Pending Commission approval, goods may be entered to this CPC and released duty and VAT free on the understanding that if relief is subsequently not granted, duty and VAT will become payable by the organisation or agency.

1.76 40 00 C40

Goods covered

Goods of every description imported by organisations approved by HMRC, to be used for the construction, upkeep or ornamentation of cemeteries and tombs of, and memorials to, war victims of third countries on which relief from import duty and VAT is claimed, including the:

Commonwealth War Graves Commission
American Battle Monuments Commission

Notice

-

Specific fields in the declaration or notes on completion

-

Additional documents needed

-

Security needed

-

Additional information

-

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 3 years from import date.

Notes

The relief also extends to office equipment and supplies such as furniture, PCs and stationery which are to be used in pursuance of work in relation to war graves and memorials.

The relief does not cover goods, which do not contribute to the construction, upkeep or ornamentation of war graves or monuments, for example private motor cars and cycles, alcohol and tobacco products.

1.77 40 00 C60

Goods covered

Trousseaux and household effects imported on the occasion of a marriage entered for free circulation not earlier than 2 months before the wedding (duty relief subject to lodging of appropriate security).

Notice

Specific fields in the declaration or notes on completion

Box 1 - Enter code IM followed by A or D as appropriate.

Boxes 15 and 16 - Enter country of dispatch or export and country of origin respectively.

Additional documents required

Packing list

Security needed

-

Additional information

Evidence of intended date of marriage.

VAT

Any VAT due on ineligible goods must be paid at importation.

Post clearance action

-

Notes

Goods arriving before the wedding

Goods must arrive no sooner than 2 months before the date of the wedding. We’ll waive this condition if their earlier arrival is due to circumstances beyond our control. You will have to give us security for the duty and tax. We’ll allow relief and discharge the security when you provide proof of your marriage.

Proof of marriage

A copy of your marriage certificate or marriage license or similar proof is acceptable as officially authorised evidence.

Note that to protect against computer viruses, e-mail programs may prevent sending or receiving certain types of file attachment. Check your e-mail security settings to determine how attachments are handled.

1.78 40 00 C61

Goods covered

Presents customarily given on the occasion of a marriage entered for free circulation not earlier than 2 months before the wedding (duty relief subject to the lodging of appropriate security). The value of the presents must not be more than €1,000 per item.

Notice

Specific fields in the declaration or notes on completion

Box 1 - Enter code IM followed by A or D as appropriate.

Boxes 15 and 16 - Enter country of dispatch or export and country of origin respectively.

Additional documents required

Packing list

Security needed

-

Additional information

Evidence of intended date of marriage.

VAT

Any VAT due on ineligible goods must be paid at importation.

Post clearance action

-

Notes

Goods arriving before the wedding

Goods must arrive no sooner than 2 months before the date of the wedding. We’ll waive this condition if their earlier arrival is due to circumstances beyond our control. You will have to give us security for the duty and tax. We’ll allow relief and discharge the security when you provide proof of your marriage.

Proof of marriage

A copy of your marriage certificate or marriage license or similar proof is acceptable as officially authorised evidence.

Note that to protect against computer viruses, e-mail programs may prevent sending or receiving certain types of file attachment. Check your e-mail security settings to determine how attachments are handled.

1.79 40 00 E02

Goods covered

Imports of fresh fruit and vegetables under consignment only listed in Annex 23-02 of Implementing Regulation 2015/ 2447 declared to home use with the customs value and duty calculated using a Standard Import Value (SIV).

Notice

Notice 252.

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 40 00 E02.

Box 43 (Valuation method) must be left blank.

See the ‘Additional information’ section.

Additional documents

-

Security needed

-

Additional information

The customs value entered in box 42 must be calculated using the SIV in force on the day of acceptance by multiplying the net weight of the consignment (expressed in 100kgs) by the SIV.

CHIEF will automatically calculate the duty due using this value.

VAT

This goods to which this CPC applies are zero rated although a B00 tax line must still be declared.

Post clearance action

-

Notes

The CPC must only be used to declare goods bought in under Consignment only and listed in Annex23-02 of Implementing Regulation 2015/ 2447 when a SIV is available and when that SIV has been used to establish the customs value of the goods.

SIV rates are published daily in the ‘L’ series of Official Journals of the EU and can be viewed against the commodity on the TARIF database.

1.80 40 08 020

Importation

Goods Covered

Goods imported or re-imported on an ATA carnet.

Notice

Notice 104

Specific Fields in the declaration or notes on completion

Box 8 - (non-EU issued ATA carnets), where the carnet holder is not established in the UK or EU an EORI completion number is not needed, enter ‘00500’ in the Id field prefaced by the non-UK or non-EU country code of the importer, for example ‘US00500’ followed by their name and address.

Box 33 - Commodity Code is mandatory

Box 40 - Previous document - enter the document class code and type (see document types, codes and associated classes for Box 40) followed by the document reference against which the goods have been formally declared. For ATA this is ‘Z-955-’ (followed by the ATA carnet number).

Box 44 enter:

document code N955 and the carnet number
document status code AC for the carnet to be certified by HMRC

Additional documents needed

The ATA Carnet must be presented.

Security needed

Security is provided for under the ATA carnet by the issuing association and international chain of Guaranteeing associations

Additional information

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VAT

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Post Clearance Action

Temporarily imported goods must be produced to Customs and re-exported within the time limit allowed by customs. The officer at the port or airport must forward the detached importation voucher or re-importation voucher from the ATA carnet promptly to the:

National Carnet Unit 1st Floor
Queens Dock
Liverpool
L74 4AG

Telephone: 03000 579 060

Notes

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Question 2

2. Customs procedure codes starting with 40 22

Accepted Answer

2.1 40 22 065

Goods covered

Goods being removed from a customs warehouse re-imported after repair, process, adaptation, reworking or making up outside the EU:

which are not appropriate to OPR (code 61)
on which relief from VAT only is claimed

Notice

Notice 702.

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 40 22 065.

Box 44 - enter document code C600, do not enter a status code.

Box 49 - enter A, C, D or E followed by identification number of the customs warehouse and GB.

Additional documents required

The documents required to support the declaration are:

a certified copy of the export SAD (control copy)
evidence of repair or process charges etc
evidence of entitlement to exemption, if appropriate
a worksheet showing how the VAT was calculated

Security required

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Additional information

Declare the full name and address of the supervising customs office as a SPOFF Statement.

VAT

VAT is chargeable at importation, unless exemption is claimed, on the following value:

any freight and other charges payable, except insurance, for the transport of the goods to and from the processor’s premises plus
the price charged for the process, repair or service, including any charge for parts and materials plus
any Excise Duty or other import charges payable in the UK

Except at manual locations, to declare the amount of VAT payable the code ’VAT’ is to be entered after the VAT rate code in box 47. The calculated amount is to be entered in the amount column.

If the process has been carried out free of charge, for example, because the goods are covered by warranty, guarantee or service agreement, no VAT is chargeable on re-importation.

If exemption from payment of VAT is claimed, the code ‘VAX’ is to be entered in the rate column of box 47.

Post clearance action

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Notes

Use of this CPC constitutes a declaration that the goods:

were last exported outside the UK or EU
were intended at the time of their export to be re-imported after completion of the treatment or process outside the UK or EU
have been repaired, processed, adapted, reworked or made up outside the UK or EU
ownership was not transferred to any other person at exportation or during the time they were outside the UK or EU

2.2 40 22 066

Goods covered

Goods being removed from a customs warehouse reimported after repair, outside the UK or EU:

which are not appropriate to OPR (code 61)
on which relief from VAT only is claimed

Notice