Guidance

Additional information (AI) statement codes for CDS

Use appendix 4 to find codes for data element 2/2 of the Customs Declaration Service (CDS) when importing and exporting to and from the UK.

The completion of codes will be determined by either the:

The codes you can use in data element 2/2 are specified below, with the additional information to be entered on the declaration.

Where a single goods item needs both union and national additional information statement codes declared in data element 2/2, any union codes (beginning with a number) must be declared first.

Codes that can be declared on both import and export declarations

Union codes

AI statement code to be declared Statement to be declared at item (I) or header (H) level Description and usage of code Details to be entered on the declaration
00100 I Authorisation by customs declaration only: special procedure authorisation granted on the declaration at the time of entry to the procedure. To place goods into the special procedure: ‘simplified authorisation’. To discharge the special procedure: ‘discharge of simplified authorisation’.
00200 H Several occurrences of documents or parties. For various exporters/ importers AI code 00200 must be entered in each of the name, street, city and postcode fields. If there is only a single exporter, combined with multiple importers, enter this data at header level. ‘Various’.
00300 H Identity between declarant and consignor. ‘Consignor’.
00400 H Identity between declarant and exporter. ‘Exporter’.
00500 H Identity between declarant and importer. ‘Importer’.
00600 I Simplification of the drawing up of customs declarations for goods falling under different tariff subheadings. The following conditions must be met in order to use this simplification:
- the total value of the goods declared must not exceed £6,000
- goods may not be subject to any prohibitions or restrictions
- goods must not be subject to any licences
- claims to quota may not be made
- claims to preference are not allowed
- goods must not be subject to CAP or ADD charges
‘Article 228, EU reg. number 2015/2447 applied’.
10200 I Full authorisation holders only: discharge of Inward Processing (Article 241(1) EU reg. number 2015/2446 (DA)). IP’ followed by the relevant authorisation number or INF number.
10300 I Discharge of inward processing (specific commercial policy measures): Where goods placed under the inward processing procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to notice 3001). IP CPM’.
10500 I Full authorisation holders only: Discharge of temporary admission (article 238 EU reg. number 2015/2446 (DA)). TA’ followed by the relevant authorisation number.

National codes

AI statement code to be declared Statement to be declared at item (I) or header (H) level Description and usage of code Details to be entered on the declaration
CAP10 I This code is used to waive their attendance at any physical examination, substitution or a conformity checks. The declarant may provide contact details to be informed of examination outcomes and sampling. Where the declarant wishes to be informed of examinations and sampling, enter the contact details of an authorised person, this can include: name, phone number, fax number, email address. If the declarant does not wish to provide contact details, enter NIL against this AI statement code.
CAP11 I These goods are being imported or exported either with a CAP paper licence, or without any licence. Authentication of a copy of the declaration is required, under Regulation 1301/2006 article 5, to support an application for an import tariff quota licence. Paper licence reference or ‘licence not held’
ECONR I Excise registered consignor. Identification number of the excise registered consignor.
ECONE I Excise registered consignee. Identification number of the excise registered consignee.
GEN45 I Consignment/work number. Unique reference number, allocated to the consignment/work by the authorisation holder.
GEN49 I For goods imported under commodity code 3604 only (to be combined with a PREMS AI statement). Permit number, name and phone number of the emergency contact.
IRQ0B I Request for either:
- certified declaration export control document
- C1314 to support claim for repayment from the RPA of export levy
- certification by customs on form C&E 1154 when required for submission to the Rural Payments Agency (RPA)
Date of the C&E1154.
IRQ0F Request for certification of attached End Use/Destination control copy T5.    
MIB01 H To declare commercial goods carried by passengers in accompanied baggage or in private vehicles for trade or business use. Date of arrival at the border.
POD06 I Authorisation by customs declaration only: Throughout period for the customs procedure. A standard throughout period of up to 6 months is permitted. If the processing period is likely to exceed this period, the applicant must inform NIRU and ask for an extension. POD06 may only be used where AI code 00100 is also declared in DE 2/2. Anticipated throughout period.
POD07 - POD24 Period greater than 6 months, up to a maximum of 24 months. Input the appropriate number of months as respective code 07 to 24    
PREMS H Premises name and address (refer to the DE 1/10 Procedure Code notes for details of when a PREMS statement is required). For goods imported under commodity code 3604 only, enter AI statement GEN49, at item level. Full name, address and country of the premises where the goods can be examined, and premises country code as a suffix to the premises name and address separated by a ‘-‘. For goods imported under commodity code 3604 only: name of the person storing the goods, address of the premises where the goods will be stored and goods item number as a suffix to the address separated by ‘-‘.
ROY01 I Authorisation by customs declaration only: rate of yield. Use code ROY01 if the rate of yield is 1:1 (ROY01 may only be used where AI code 00100 is also declared in DE 2/2). ‘ROY 1:1’.
ROY02 I Authorisation by customs declaration only: rate of yield. Use code ROY02 if the rate of yield is to be established from processing records (ROY02 may only be used where AI code 00100 is also declared in data element 2/2). ‘ROY records’.
RPTID H The RPA registration number (currently 6 characters) as used to identify the trader permitted to use a CAP licence. See the main UK trade tariff, CDS volume 3 import declaration completion guide, data element 2/3 for guidance. RPA registration number.
RPTID H Issuing authority unique trader reference (optionally supplied) identifying a trader who is authorised to use an electronic licence. See the main UK trade tariff, CDS volume 3 import declaration completion guide, data element 2/3 for guidance. Issuing Authority unique trader reference.

Codes that can only be declared on an import declaration

Union codes

AI statement code to be declared Statement to be declared at item (I) or header (H) level Description and usage of code Details to be entered on the declaration
10600 H Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned in the case of entry summary declarations, where consignee details are unknown. ‘Consignee unknown’.
10700 I Request to use the original tariff classification of the goods in situations provided for in article 86(2) of the code. ‘Original tariff classification’.
40100 Request for a longer period of validity of the proof of the customs status of Union goods. ‘Longer period of validity of the proof of the customs status of Union goods’.  

National codes

AI statement code to be declared Statement to be declared at item (I) or header (H) level Description and usage of code Details to be entered on the declaration
AUC01 I To be used by EIDR authorised auction houses only to declare the date of auction sale (tax point) and the hammer price for revenue calculation purposes. Date the goods were sold at auction followed by the hammer price.
BULKD I Bulking of consignments of documents, refer to import prohibitions and restrictions and additional procedure code (data element 1/11) 1LV for details. Use of this code also requires both the:
- manifest reference as a ‘previous document in data element 2/1 using code 785
- number of packages for each goods item in data element 6/10 (item level) and the total number of packages in data element 6/18 (at header level)
LVBI approval number followed by the total value of the goods in GBP.
CAP01 I Certify that the eggs will be marketed unaltered immediately after importation.  
CAP02 I Certify that the eggs will be marketed unaltered immediately after importation.  
CAP02 I Declare that the goods imported contain no sugar other than that naturally occurring in the goods.  
CAP03 I Declare that all the goods covered by this entry will be weighed and sampled at… under the supervision of the Sugar Association of London/ Lancashire/ Greenock, and the declarant is requesting acceptance of Sugar Association weights and polarisations. The declarant is also undertaking to give notice to the proper HMRC officer before weighing and sampling is commenced and to furnish with all despatch an account by the Sugar Association showing the weights and polarisations of the goods imported. Date of sampling (where known).
CAP04 I Declare that the olive oil content does not exceed 3%.  
CAP05 I Declare goods subject to safeguard charge where the invoice unit price will be used. ‘Invoice price used’.
CAP06 I Declare goods subject to safeguard charge – reference price used (this AI code must be combined with AI code OVR01). ‘Safeguard price used’.
CAP09 I Declare that the banana weighing certificates, required in accordance with Commission Implementing Regulation (EU) 2015/2447, Article 251) are attached. Relevant certificate numbers.
CAP29 I Declare that peas or lupin seeds are to be placed under control. ‘Peas’ or ‘Lupin seeds’ as appropriate.
CCL14 I Request for the 14-day election procedure by consignees registered for levy purposes. See additional procedure code (data element 1/11) 1CL. ‘14-day election procedure requested’ and the number of the levy registration certificate.
CCLFC I Relief from the full rate of levy is being claimed. See additional procedure code (data element 1/11) 1CL. ‘Waste Coal valued under £15 per tonne’.
CCLFL I Full rate of levy is being declared and paid at import. See additional procedure code (data element 1/11) 1CL ‘Levy relief not claimed’.
CCLPR I Where partial relief from climate change levy is claimed for approved entities. See additional procedure code (data element 1/11) 1CL. ‘Partial levy relief claimed’ followed by the agreement number with the Environment Agency.
CCR01 I Imports by charities free of duty and VAT. See additional procedure code (data element 1/11) C10, C20, C49 and C50. Enter the Charities Commission or office of the Scottish Charities Regulator registration number.
ECO01 I Goods of any kind the processing of goods not listed in annex 71-02 to delegated regulation (EU) 2015/2446. ‘Goods of any kind’.
ECO02 I Goods of any kind – Repair. ‘Goods of any kind’.
ECO03 I Processing of goods directly or indirectly put at the disposal of the holder of the authorisation, carried out according to specifications on behalf of a person established outside of the customs territory of the Union, generally against payment of processing costs alone. ‘Goods of any kind’.
ECO04 I The processing of durum wheat into pasta. ‘Goods of any kind’.
ECO05 I The placing of goods under inward processing within the limits of the quantity determined on the basis of a balance in accordance with article 18 EU Reg number 510/2014. ‘Goods of any kind’.
ECO06 I The processing of goods which are listed in annex 71-02 to delegated regulation (EU) 2015/2446, in case of unavailability of goods produced in the union sharing the same 8-digit combined nomenclature code, the same commercial quality and technical characteristics as the goods intended to be imported for the processing operations envisaged. ‘Goods of any kind’.
ECO07 I The processing of goods which are listed in annex 71-02 to delegated regulation (EU) 2015/2446, provided there are differences in price between goods produced in the union and those intended to be imported, where comparable goods can’t be used because their price wouldn’t make the proposed commercial operation economically viable. ‘Goods of any kind’.
ECO08 I The processing of goods which are listed in annex 71-02 to delegated regulation (EU) 2015/2446, provided there are contractual obligations, where comparable goods don’t conform to the contractual requirements of the third-country purchaser of the processed products, or where, in accordance with the contract, the processed products must be obtained from the goods intended to be placed under inward processing in order to comply with provisions concerning the protection of industrial or commercial property rights. ‘Goods of any kind’.
ECO09 I The processing of goods which are listed in annex 71-02 to delegated regulation (EU) 2015/2446, provided the aggregate value of the goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit combined nomenclature code doesn’t exceed €150,000. ‘Goods covered by article 551(1), second indent, EU reg. number 2015/2447’.
ECO10 I The processing of goods to ensure their compliance with technical requirements for their release for free circulation. Only for use with goods not subject to an agricultural or commercial policy measure, or provisional or definitive anti-dumping, or provisional or definitive countervailing duty. ‘Goods of any kind’.
ECO11 I The processing of goods of a non-commercial nature. Any electronics type of components, parts, assemblies (including sub-assemblies), or materials (whether or not electronic), which are vital to the electronic working performance of the processed product. ‘Non-commercial nature’.
ECO12 I The processing of goods obtained under a previous authorisation, the issuing of which was subject to an examination of the economic conditions. Appropriate description from the following list (the CN Code is not required as part of the AI statement): ‘Solid fractions of palm oil’ falling within CN code 1511 90 19, ‘Fluid fractions of palm oil’ falling within CN code 1511 90 9, ‘coconut oil’ falling within CN code 1513 11 10, ‘Fluid fractions of coconut oil’ falling within CN code ex 1513 19 30, ‘Palm kernel oil’ falling within CN code 1513 21 11, ‘Fluid fractions of palm kernel oil’ falling within CN code ex 1513 29, 30, ‘Babassu oil’ falling within CN code 1513 21 19.
ECO13 I The processing of solid and fluid fractions of palm oil, coconut oil, fluid fractions of coconut oil, palm kernel oil, fluid fractions of palm kernel oil, babassu oil (see ECO12 for relevant CN codes) or castor oil (falling within CN code 1515 30 90) into products which aren’t destined for the food sector. ‘Products not for food sector’.
ECO14 I The processing into products to be incorporated in or used for civil aircraft for which an airworthiness certificate has been issued. ‘Goods of any kind’.
ECO15 I The processing into products benefiting from the autonomous suspension of import duty on certain weapons and military equipment in accordance with council regulation (EC) number 150/2003. ‘In accordance with council reg. number 150/2003’.
ECO16 I The processing of goods into samples: Products falling within CN codes 2707 10, 2707 20, 2707 30, 2707 50, 2707 91 00, 2707 99 30, 2707 99 91, 2707 99 99 and 2710 00. ‘Samples’.
ECO17 I The processing of any electronic type of components, parts, assemblies or any other materials into information technology products. ‘Information technology products’.
ECO18 I The processing of goods falling within combined nomenclature codes 2707 or 2710 into products falling within combined nomenclature codes 2707, 2710 or 2902. ‘Compensating products within’ followed by the appropriate chapter number for the compensating products (2707, 2710 or 2902).
ECO19 I The reduction to waste and scrap, destruction, recovery of parts or components. ‘PVC material falling within CN code 3921 90 60’.
ECO20 I Denaturing. ‘Goods of any kind’.
ECO21 I Usual forms of handling referred to in article 220, EU reg. number 952/2013. ‘Motor chassis fitted with cabs, of CN code 8704 21 31’.
ECO22 I The aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit combined nomenclature code doesn’t exceed €150,000 with regard to goods which are covered by annex 71-02 to delegated regulation (EU) 2015/2446 and €300,000 for other goods, except where the goods intended to be placed under the inward-processing procedure would be subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation. ‘Aggregate value annex 71-02’ or ‘Aggregate value other goods’ as appropriate.
GCONT H To declare a government contractor on import declarations identified by UK EORI number (not prefixed with ‘GB’). Appropriate UK EORI number.
GEN01 I Where applicable: duty relief claimed on basis of an INF1. IP/S goods: Duty based on INF1’
GEN02 I Where applicable: relief not claimed on the basis of an INF1. IP/S goods: Duty not based on INF1’.
GEN03 I Relief claimed under returned goods relief. Waiver of time limit claimed. ‘Waiver of time limit claimed’.
GEN3C I Relief claimed under returned goods relief. RGR time limit extension to 6 years claimed by crown servants. Crown servants include diplomatic staff, armed forces, embassy and consular personnel. See customs information paper 2017 28 for details. RGR 6-year time limit claimed: crown servant’
GEN04 I Entered under the single rate entry procedure set out in Notice 200.  
GEN06 I Biological Sample imported under the arrangements of BO 42324/53. Only to be opened under MOD (PE supervision)  
GEN08 I This importation of scrap metal is for smelting only.  
GEN09 I Total dry extract does not exceed the permitted quantity.  
GEN10 I I/We request delivery on deposit under the C&E Management Act 1979 Section 119 and Tariff Notes Chapter 7 special directive 4 pending determination of the quantity on which duty is to be charged  
GEN11 I Trailer imported under the terms of our general undertaking dated Enter the date of the general undertaking.
GEN13 I NIRU certificate/ approval letter. NIRU certificate/ approval letter serial number.
GEN14 I Supporting evidence for UN goods is attached.  
GEN15 I Decorations and awards – evidence concerning award attached or declaration has been made on form C920 Enter the documentary evidence about the decoration or award.
GEN16 I Goods for test. Approval note from NIRU attached. See additional procedure code (data element 1/11) C33. Month and year tests are expected to be completed. For example: 01/06.
GEN17 I To be advised  
GEN18 I CCL Defra facility. See additional procedure code (data element 1/11) 1CL. Appropriate facility number allocated by Defra in relation to a climate change levy agreement.
GEN19 I Where goods under inward processing were exported for further processing, and are now being re-imported. ‘Relief claimed under article 258 of EU reg. number 952/2013’.
GEN21 I Authorisation holder – enter the name and address of the approved state body / organisation who will be using the goods or is responsible for arranging for the goods to be used on their behalf, if other than named in box 8 of the entry Declaration Enter the appropriate name and address details (if required)
GEN24 I Temporary admission: goods for approval. Enter the details of the prospective buyer of the goods where different from the importer (data element 3/15 or 3/16). See additional procedure code D24. Appropriate name and address of the prospective buyer of the goods.
GEN27 I Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (D.E. 3/16 and 3/39). Enter the name and address details of the party using the goods.
GEN28 I Temporary admissions: state how long the goods will be used and the intended date for re-exportation. See additional procedure codes (data element 1/11) D01-D03, D05-D13, D15-D22, D25-D26 and D28-D30. Duration the goods intended usage followed by the intended date of re-export.
GEN29 I Temporary admissions: enter the article under which the temporary admission relief is claimed. ‘EU reg. number 2015/2446’ followed by the appropriate article number for the relief: articles 207 – 236 refer.
GEN30 I Temporary admissions: state the purpose of the importation including the sequence and locations where the goods are to be used. See additional procedure codes (data element 1/11) D03, D05, D06, D08-D13, D18-D22, D24 and D27-D29. Use to which the temporary admission goods will be put.
GEN31 I Temporary admissions: used to declare non-EU ownership of goods claiming temporary admission. See additional procedure codes (data element 1/11) D08, D12, D13, D16 and D17. Name and address of the non-EU owner of the goods followed by the type of ownership evidence held.
GEN32 I Temporary admissions: state what goods will be manufactured using the goods entered to temporary admission. See additional procedure codes (data element 1/11) D16 and D17. Details of the goods to be manufactured.
GEN33 I Temporary admission for exhibitions. See additional procedure code (data element 1/11) D23. Details of when and where the exhibition/ event will take place and the intended date of re-export.
GEN34 I Temporary admission for exhibition/ auction. See additional procedure code (data element 1/11) D25 and D26. Details of when and where the goods will be exhibited/auctioned.
GEN35 I Temporary admission for spare parts and accessories. Temporary admission for exhibitions. See additional procedure code (data element 1/11) D27. MRN of the import declaration on which the original goods were entered to TA, for which these spare parts and accessories are to be used.
GEN36 I For use with temporary admission additional procedure codes (data element 1/11) D28 and D29. Reason why the appropriate TA relief from additional procedure codes (data element 1/11) D01 – D27 cannot be used. For example: ‘owner not established outside the EU’; ‘user not established outside the EU’; or ‘use of and/or type of goods not covered by other TA relief additional procedure codes’.
GEN41 To be advised    
GEN42 To be advised    
GEN43 B ESA scientific apparatus under the arrangements of PRIV 4/15/6. See additional procedure code (data element 1/11) 1ES ‘Only to be opened by arrangement with the importer or their authorised agent’.
GEN44 B PRIV33/BAS/381. See additional procedure code (data element 1/11) 1ES. ‘Board’s Order PRIV 33/BAS/381’.
GEN47 I Authorisation by customs declaration only: place where goods are to be put to the prescribed end use. See additional procedure codes (data element 1/11) 1ES. If the place where the goods are to be processed is different from the importer’s address enter the name and address details.
GEN48 I Authorisation by customs declaration only: description of process, processed goods and the commodity code(s) if processing is a criterion for using the relevant commodity code. See additional procedure codes (data element 1/11) 1ES. Brief description of the process, processed goods and the commodity code(s) of the processed goods.
GEN51 I AEO/ETSF authorisation/approval holders may move goods entered to CHIEF at the frontier to an ETSF for examination, only with Border Force authority Enter the ETSF shed code and the AEO authorisation number.
GEN52 I For use when relief or suspension of duty is claimed for goods to be used at a trade fair or similar event. Name, address, postcode and date of the event.
GEN86 I Use with A.86(3) UCC debt rules only: declaration that the IP authorisation holder is using the article 86(3) EU reg. number 952/2013 (UCC) customs debt rules. ‘article 86(3)’.
GMSPR I General marketing standard (GMS) products either processed, prepared or being imported for processing.  
IRQ0A I Request for Delivery Verification Certificate and/or International Information Document  
IRQ0C I Request for goods entered for warehousing to be removed under duty suspension for receipt and examination at an approved tax warehouse. This should not be used for a customs warehouse. See additional procedure code (data element 1/11) 1EX. This must be combined with the PREMS statement providing the details of the tax warehouse. Reason for the temporary removal.
IRQ0D I I/We request delivery on deposit of duty under Section 119 of the Customs and Excise management Act 1979, in view of the attached undertaking on Form C&E 894.  
IRQ0E I Request for certification of additional copy invoices for butter/cheese from Holland  
IRQ0G I Request for return of CT receipt  
IRQ0H I Request for release of goods with disputed classification against security  
MORC1 I Hydrocarbon ‘Tied Oils’ scheme: supervising office details of the mineral oils relief centre. See additional procedure code (data element 1/11) 1TO. Supervising office code (SPOFF) for the MORC as ‘GBNCL001’.
NCGDS I SDP simplified declarations: for non-controlled goods only. Full licensing declaration to be provided on the supplementary declaration. This is only permissible for paper licences. ‘Licence waived to sup dec’.
NCSMA I Goods owned by NICSMA and to be transported direct to NATO installations. See additional procedure code (data element 1/11) 1NC. Goods owned by a contractor and/ or to be transported to a contractor’s premises. See additional procedure code (data element 1/11). ‘NICSMA goods. Delivery free of duty and VAT claimed under customs reference PRIV 59/1’ followed by the appropriate SPOFF code from appendix 17: data element 5/27: supervising office (SPOFF) codes for the supervising office of the contractor. ‘NICSMA goods PRIV 59/1’ followed by the appropriate SPOFF code from appendix 17: data element 5/27: supervising office (SPOFF) codes for the supervising office of the contractor.
NEATA H Non-EU issued ATA carnets. See additional procedure code (data element 1/11) 1AT. Non-EU country code of the importer followed by their name and address.
OSD01 I Onward supply dispatch using requested procedure code 01. Name and address details of the party to whom the goods are being dispatched. Enter the country of destination as a suffix to the address separated by ‘-‘.
OSR42 I Onward supply relief using requested procedure code 42. Name and address details of the party to whom the goods are being supplied. Enter the country of destination as a suffix to the address separated by ‘-‘.
OVR01 I Duty calculation override. This code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure or other AI statement. See CDS volume 3 import declaration completion guide and appendix 1: data element 1/10: requested and previous procedure codes for details on how to declare the tax lines in data element 4/4 – 4/7 when code OVR01 is used. ‘Duty override claimed’ followed by a plain text description of the reason for the override. For example: Duty override claimed Inward Processing.
PAL01 I Temporary admission relief for packings, EU reg. number 2015/2446, article 228. See annex C, para 3.10, notice 3001. TA Packings’.
PAL02 I Temporary admission relief for pallets, EU reg. number 2015/2446, articles 208 and 209. See annex C, para 2.14.2, notice 3001. TA Pallets’.
PAL03 I Temporary admission relief for containers, EU reg. number 2015/2446, articles 210 and 211. See annex C, para 2.14.2, notice 3001. TA Containers’.
PAL05 I Code used to declare that the pallets or containers being re-imported by (foreign consignors name) were previously in free circulation in the EU, and: are owned by the importer, are being returned within 3 years of the original export, are being returned to the importers who or on whose behalf they were previously exported for import free of duty, are being returned to the importers who originally declared the goods to export for import free of VAT, the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded and the pallets or containers are eligible for RGR. RGR Pallets or Containers’ followed by the consignor’s name and date.
PAR06 I Any imitation coin in this consignment is for smelting only. I request release under Section 119 of the Customs & Excise Management Act 1979 without payment of duty, under the importers general undertaking: TN Addendum B, paragraph 6.  
PAR07 I Any imitation coin in this consignment is for smelting only. I request release under Section 119 of the Customs & Excise Management Act 1979 without payment of duty, imported under Treasury Direction – BO 28861/69.  
PAR09 I Declaration that horse is not docked  
PAR10 I This consignment contains produce of phytosanitary relevance  
PAR11 I The wood in this consignment has been treated to a temperature of 176 degrees centigrade for 20 mins  
PRO01 I Authorisation by customs declaration only: manufacture or process of alcoholic goods. PRO01 may only be used where AI code 00100 is also declared in data element 2/2. ‘Alcoholic goods’.
PRO02 I Authorisation by customs declaration only: manufacture or process of tobacco goods. PRO02 may only be used where AI code 00100 is also declared in data element /2. ‘Tobacco products’.
PRO03 I Authorisation by customs declaration only: manufacture or process of chemicals and pharmaceuticals. PRO03 may only be used where AI code 00100 is also declared in data element 2/2. ‘Chemicals and pharmaceuticals’.
PRO04 I Authorisation by customs declaration only: manufacture or process of motor vehicles and parts. PRO04 may only be used where AI code 00100 is also declared in data element 2/2. ‘Motor Vehicles’.
PRO05 I Authorisation by customs declaration only: manufacture or process of maritime vessels and parts. PRO05 may only be used where AI code 00100 is also declared in data element 2/2. ‘Maritime Vessels’.
PRO06 I Authorisation by customs declaration only: manufacture or process of aircraft satellites and parts. PRO06 may only be used where AI code 00100 is also declared in data element 2/2. ‘Aircraft satellites and parts’.
PRO07 I Authorisation by customs declaration only: manufacture or process of other industrial goods. PRO07 may only be used where AI code 00100 is also declared in data element 2/2. ‘Other industrial goods’.
PRO08 I Authorisation by customs declaration only: manufacture or process of milk and milk products. PRO08 may only be used where AI code 00100 is also declared in data element 2/2. ‘Milk products’.
PRO09 I Authorisation by customs declaration only: manufacture or process of sugar and sugar products. PRO09 may only be used where AI code 00100 is also declared in data element 2/2. ‘Sugar products’.
PRO10 I Authorisation by customs declaration only: other agricultural goods ‘Other agricultural goods’.
PRO11 - 13 I Authorisation by customs declaration only: end use relief, type of process statement to cover PRO11-13 nature of end use. PRO011 - 13 may only be used where AI code 00100 is also declared in data element 2/2. For PRO11, ‘civil aircraft’. For PRO12, ‘aircraft engines’. For PRO13, ‘any other goods imported occasionally’.
RCD01 I Relief/suspension of customs duty claimed. This code is only to be used in conjunction with code 1RC in data element 1/11 (additional procedure code). This AI statement and additional procedure code 1RC may only be used where there is no alternative additional procedure code available. The use of this AI code and additional procedure code 1RC is a statement that the goods are eligible to a relief/suspension of customs duty. Failure to meet the conditions of the relief/ suspension may result in a demand for any relieved duties and sanctions for non-compliance being issued.  
RCONE H To declare a registered consignee on import declarations identified by UK EORI number (not prefixed with ‘GB’). See the UK Trade Tariff, CDS volume 3 import declaration completion guide, data element 2/2 additional information guidance notes. Appropriate UK EORI number.
RED01 I Relief/suspension of excise duty claimed. This code is only to be used in conjunction with code 1RE in data element 1/11 (additional procedure code). This AI statement and additional procedure code 1RE may only be used where expressly instructed by the additional procedure codes in appendix 2: data element 1/11: additional procedure codes. The use of this AI code and additional procedure code 1RE is a statement that the goods are eligible to a relief/ suspension of excise duty. Failure to meet the conditions of the relief/suspension may result in a demand for any relieved duties and sanctions for non-compliance being issued. ‘Relief from excise duty claimed’ followed by the reason for the claim.
REV10 I I/We declare that the goods are unfit for human consumption because of the presence of the constituent(s) named in the proportion stated in Box 44. Enter the relevant details.
REV11 I I/We declare that the goods are unfit for human consumption because of the presence of the constituent(s) named in the proportion stated on the attached certificate  
REV13 I Wine to be warehoused in the containers, account to be taken at Import Station  
REV14 I I/We request that the particulars given on the attached certificate (Republic of Ireland Form C&E 75) be accepted for the purpose of the import account  
RVAT1 I Relief/suspension of import VAT claimed or claim to a reduced rate/value for import VAT. This code is only to be used in conjunction with code 1RV in data element 1/11 (additional procedure code). This AI statement and additional procedure code 1RV may only be used where expressly instructed by the additional procedure codes in appendix 2B: data element 1/11, additional procedure codes: national codes. The use of this AI code and additional procedure code 1RV is a statement that the goods are eligible to a relief/suspension/ reduced rate or value for import VAT. Failure to meet the conditions of the relief/suspension/reduction may result in a demand for any revenue relieved or suspended and sanctions for non-compliance being issued. ‘Relief from import VAT claimed’ followed by the reason for the claim or ‘claim to a reduced rate/value for import VAT’.
SHNMO I Goods owned by SHNMO and to be transported direct to NATO installations. See additional procedure code (data element 1/11) 1NC. ‘SHNMO goods. Delivery free of duty and VAT claimed under customs reference ‘PRIV 59/31’ followed by the appropriate SPOFF code from appendix 17, data element 5/27: supervising office (SPOFF) codes for the supervising office of the contractor.
TAPAR I Temporary admission (TA) with partial relief. Only required where the goods are being transferred between different authorisation holders. Enter the total amount of revenue paid whilst the goods were held under TA with partial relief.
TOR01 I Transfer of residence (ToR) relief for household effects and personal property belonging to natural persons transferring their normal place of residence to the UK only. See additional procedure codes (data element 1/11) C01, C02, C06, C42, C43, C60 and C61. ToR authorisation number granted.
VAT03 I The goods entered for the importers/consignees whose VAT registration numbers are shown on the attached invoices Authorisation by Customs Declaration only: Other agricultural goods.
Note: PRO10 may only be used where AI code 00100 is also declared in DE 2/2
Enter ‘other agricultural goods’.
VAT04 I The goods are chargeable with VAT at a positive rate. The tax will either be paid outright or accounted for under the single duty deferment number quoted hereon and each consignee described on the attached Forms C517 (and C517 continued if necessary) will be charged his/her proportion of the tax as shown on the forms.  
VAT05 I General undertaking dated.….lodged with local Excise officer. Enter the date of the General undertaking.
WHSRP I Claims to preference for goods being entered for customs warehousing/ free zone where a preference claim will be made on their removal. Where a preferential rate of duty is to be claimed on removal from the customs warehouse, enter the type of preference claimed, for example: GSP, ACP, EFTA etc.
Published 1 August 2018