Guidance

Additional procedure codes for data element 1/11 of CDS

Use appendix 2 to find codes for data element 1/11 of the Customs Declaration Service (CDS) when importing into the UK.

This appendix contains the specific completion rules instructions for each 3 digit union and national additional procedure code that can be used in data element 1/11 for imports.

Use the additional procedure code index list and their completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

The completion notes in this appendix are a supplement to the main UK Trade Tariff, CDS volume 3 import declaration completion guide.

This appendix only contains any additional completion notes for each 3-digit additional procedure code and is not full guidance on how the declaration should be completed.

The appendix is broken into 2 parts:

  • appendix 2A: additional procedure codes - union codes
  • appendix 2B: additional procedure codes - national codes

Where a single goods item requires the use of both union and national additional procedure codes, union codes should be declared first (see UK Trade Tariff, CDS volume 3 import declaration completion guide, data element 1/11 for more details).

Only one 4-digit procedure code can be declared against each goods item in data element 1/10, however, this may be tailored to the specific circumstances for the goods treatment by the use of multiple additional procedure codes in data element 1/11.

These completion notes are a supplement to the data element 1/10 procedure code notes and therefore any instructions relating to the requested or previous procedure included against the relevant data element 1/10 procedure code (see appendix 1: data element 1/10: requested and previous procedure codes) must also be followed.

The data element 1/10 completion notes are not repeated against or superseded by the data element 1/11 completion notes.

Appendix 2A: additional procedure codes - union codes index list

Where this data element is used to specify a union additional procedure code, the first character of the code identifies a customs procedural treatment as shown in the table below.

First character of code Customs procedural treatment
A Inward processing
B Outward processing
C Relief
D temporary admission
E Agricultural products
F Other

A series - inward processing

Code Description of procedure
A04 Goods which are placed under or removed from an inward processing procedure (VAT only)

B series - outward processing

Code Description of procedure
B02 Processed products returning after repair under guarantee in accordance with article 260 of the code (goods repaired free of charge)
B03 Processed products returning after replacement under guarantee in accordance with article 261 of the code (standard exchange system)
B06 Processed products returning - VAT only

C codes relieve the customs duty only, the notes for each code should be read to see if VAT relief is also possible. Where VAT relief is also allowed, code F45 should be used in addition to the C code in order to claim VAT relief as well.

C series - relief

Code Description of procedure
C01 Personal property belonging to natural persons transferring their normal place of residence to the union
C02 Trousseaux and household effects imported on the occasion of a marriage
C03 Presents customarily given on the occasion of a marriage
C04 Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the union
C06 School outfits, educational materials and related household effects
C07 Consignments of negligible value
C08 Consignments sent from one private individual to another
C09 Capital goods and other equipment imported on the transfer of activities from a third country into the union
C10 Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity
C11 Educational, scientific and cultural materials; scientific instruments and apparatus as listed in annex 1 to regulation (EC) no 1186/2009
C12 Educational, scientific and cultural materials; scientific instruments and apparatus as listed in annex 11 to regulation (EC) no 1186/2009
C13 Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools)
C14 Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the union
C15 Laboratory animals and biological or chemical substances intended for research
C16 Therapeutic substances of human origin and blood-grouping and tissue-typing reagents
C17 Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment
C18 Reference substances for the quality control of medicinal products
C19 Pharmaceutical products used at international sports events
C20 Goods for charitable or philanthropic organisations - basic necessities imported by State organisations or other approved organisations
C21 Articles in annex 111 to regulation (EC) no 1186/2009, intended for the blind
C22 Articles in annex IV to regulation (EC) no 1186/2009, intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools)
C23 Articles in annex IV to regulation (EC) no 1186/2009, intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)
C24 Articles, intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools)
C25 Articles, intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools)
C26 Goods imported for the benefit of disaster victims
C27 Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the union
C28 Goods imported into the customs territory of the union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities
C29 Goods to be used by monarchs or heads of state
C30 Samples of goods of negligible value imported for trade promotion purposes
C31 Printed advertising matter
C32 Small representative samples of goods manufactured outside the customs territory of the union, intended for a trade fair or similar event
C33 Goods imported for examination, analysis or test purposes
C34 Consignments, sent to organisations protecting copyrights or industrial and commercial patent rights
C35 Tourist information literature
C36 Miscellaneous documents and articles
C37 Ancilliary materials for the stowage and protection of goods during their transport
C38 Litter, fodder and feeding stuffs for animals during their transport
C39 Fuel and lubricants present in land motor vehicles and special containers
C40 Materials for cemeteries for, and memorials to, war victims
C41 Coffins, funerary urns and ornamental funerary articles
C42 Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the union (duty relief subject to an undertaking)
C43 Personal property belonging to a natural person having intention to transfer his normal place of residence to the union (duty free admission subject to an undertaking)
C44 Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the union
C45 Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the union
C46 Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a member state and a third country by union fishermen and products of hunting activities carried out on such lakes or waterways by union sportsmen
C47 Seeds, fertilisers and products for treatment of soil and crops intended for use on property located in the customs territory of the union adjoining a third country
C48 Goods contained in the personal luggage and exempted from VAT
C49 Goods for charitable or philanthropic organisations — goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons
C50 Goods for charitable or philanthropic organisations — equipment and office materials sent free of charge
C51 Cups, medals and similar articles of an essentially symbolic nature which having been awarded in a third country to persons having their normal place of residence in the customs territory of the union
C52 Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the customs territory of the union to a person having their normal place of residence in the EU
C53 Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events
C54 Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the union and who intend to offer them on that occasion as gifts to the host authorities
C55 Goods sent as gifts from one official body, carrying on an activity located in a third country, to another official body, carrying on an activity, located within the customs territory of the union and approved by the competent authorities to receive such articles free of duty
C56 articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which apart from their advertising function, are not capable of being used otherwise
C57 Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the union and displayed at a trade fair or similar event
C58 Various materials of little value such as paints, varnishes, wallpaper, for example, used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used
C59 Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the union and displayed at a trade fair or similar event
C60 Trousseaux and household effects imported on the occasion of a marriage entered for free circulation in the first 2 months before the wedding (duty relief subject to the lodging of appropriate security)
C61 Presents customarily given on the occasion of a marriage entered for free circulation in the last 2 months before the wedding (duty relief subject to the lodging of appropriate security)

D series - temporary admission

Code Description of procedure
D01 Pallets (including pallet accessories and equipment)
D02 Containers (including container accessories and equipment)
D03 Means of road, rail, air, sea and inland waterway transport
D04 Personal effects and goods for sports purposes imported by travellers
D05 Welfare material for seafarers
D06 Disaster relief material
D07 Medical, surgical and laboratory equipment
D08 Animals
D09 Goods for use in frontier zone
D10 Sound, image or data carrying media
D11 Publicity material
D12 Professional equipment
D13 Pedagogic material and scientific equipment
D15 Packings, empty
D16 Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles
D17 Special tools and instruments
D18 Goods subject to tests, experiments or demonstrations
D19 Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract
D20 Goods used to carry out tests, experiments or demonstrations without financial gain (6 months)
D21 Samples
D22 Replacement means of production (6 months)
D23 Goods for events or for sale
D24 Goods for approval (6 months)
D25 Works of art, collectors’ items and antiques
D26 Goods imported with a view to their sale by auction
D27 Spare parts, accessories and equipment
D28 Goods imported in particular situations having no economic effect
D29 Goods imported for a period not exceeding 3 months
D30 Means of transport for persons established outside the customs territory of the union or for persons preparing for the transfer of their normal place of residence outside that Territory
D51 temporary admission with partial relief from duties

E series - agricultural products

Code Description of procedure
E01 Use of the unit price for the determination of the customs value for certain perishable goods (article 74(2)(c) of the code and article 142(6))
E02 Standard import values (for example: commission regulation (EU) no 543/2011)

F series - other

Code Description of procedure
F01 Relief from import duties for returned goods (article 203 of the code)
F02 Relief from import duties for returned goods (special circumstances provided for in article 159 of delegated regulation (EU) 2015/2446: agriculture goods)
F03 Relief from import duties for returned goods (special circumstances provided for in article 158 (2) of delegated regulation (EU) 215/2446 repair or restoration)
F04 Processed products which return to the EU after having been previously re-exported subsequent to an inward processing procedure (article 205 (1) of the code)
F05 Relief from import duties and from VAT or excise duties, or both, for returned goods (article 203 of the code and art. 143(1)(e) (directive 2006/112/EC)
F06 A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with article 17(1)(b) of directive 2008/118/EC
F07 Processed products which returned to the EU after having been previously re-exported subsequent to an inward processing procedure where the import duty is determined in accordance with article 86(3) of the code (article 205(2) of the code)
F15) Goods introduced in the context of trade with special fiscal territories and territories with which the EU has formed a Customs Union (article 1 (3) of the code)
F21 Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a member state and flying the flag of that state
F22 Exemption from import duties of products obtained from products of sea fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the union on board factory-ships registered or recorded in a member state and flying the flag of the state
F44 Inward processing; customs debt under article 86(3) of the code
F45 Exemption from import VAT for goods claiming relief from import duty under council reg. (EC) no. 1186/2009

Appendix 2B: additional procedure codes - national codes index list

Where data element 1/11 is used to specify a national additional procedure code, the first character of the code is numeric followed by a 2-alpha code representing the description of the procedure.

The data element 1/11 national additional procedure codes may be found in separate series according to the first character of the code.

1 series

Code Description of procedure
1AT ATA carnet
1BN Fresh bananas without a weight certificate
1CD Controlled drugs using simplified procedures
1CG Controlled Goods using simplified procedures
1CL Taxable commodities for climate change levy, with or without a claim to levy relief
1DP Goods imported under diplomatic privilege (official use)
1ES Goods imported for or on behalf of the European Space Agency (ESA) or by Astrium Ltd for use in INTELSAT project
1EX Mineral (Hydrocarbon) oil imported for heating use for which excise duty relief is claimed on entry to an excise warehouse
1IE IP prior import equivalence (IM/EX)
1IL Single recipient low value in excess of £15 but not exceeding £135
1LV Low value bulking imports (LVBI) in excess of £15 but not exceeding £135
1MO Goods imported by the MoD (MoD VAT postponed accounting)
1MP Compensating products obtained from milk and milk products (EX/IM)
1NC Equipment imported for certain NATO contracts and projects
1NN Goods imported for non-NATO authorised countries (official use)
1NO Goods imported for US and other NATO visiting forces (official use)
1NP Goods imported for NATO visiting forces entitled personnel (personal use)
1NV Tariff chapters 8703 (motor cars) and 8711 (motor cycles) permanently imported
1PF Goods of an aggregate value not exceeding £630 (700 euros) intended solely for personal or family use
1PO Goods entered to IP imported using the international mail procedure
1RC Relief from Customs Duty
1RE Relief from excise duty
1RL Duty and VAT relief (RGR with end use)
1RV Relief from VAT (reduced value for VAT or exemption is claimed)
1SC Consignments entered under the provisions of the split consignment facility
1SW Goods imported under the shipwork end-use procedure
1TO Hydrocarbon oils imported under the tied oil scheme for excise duty relief
1VW Goods liable to VAT only, declared for customs warehousing, or removed from customs warehousing
1XT More than 1 previous procedure involving temporary admission
1XW More than 1 previous procedure involving customs warehousing

2 series

Code Description of procedure
2CD Controlled drugs released to a special procedure using simplified procedures
2CG Controlled goods released to a special procedure using simplified procedures
2DP Goods imported under diplomatic privilege (personal use)
2LV Low value bulking imports (LVBI) not exceeding £15
2MO Goods imported by the MoD to fulfil contracts (VAT paid)

3 series

Code Description of procedure
3HG HG3 non-compliance notice (inward processing)

4 series

Code Description of procedure
46P Prior import equivalence for OP
48P Prior import equivalence to replace defective goods for OP

6 series

Code Description of procedure
63P Release to RGR with onward supply
68P Re-imported goods placed in a non-customs warehouse where both excise duty and VAT (where this applies) are suspended

9 series

Code Description of procedure
95P Goods from a special fiscal territory placed under a non-customs warehousing procedure where both VAT and excise duty are suspended

0 series

Code Description of procedure
000 No other additional procedure code applies
0GD Goods consigned to other government departments and agencies (where not otherwise covered under data element 1/11 national additional procedure codes)

Additional procedure code A series

This appendix contains the specific completion rules instructions for the A series union additional procedure codes for data element 1/11 for imports.

Use the index list and the additional procedure codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

A04: Goods which have been placed under or discharged from an inward processing procedure (VAT only)

Description of procedure

Goods which are placed under or discharged from an inward processing procedure (article 256, EU reg. no. 952/2013 (UCC)) with VAT only suspension.

Goods covered

Non-union goods or goods from a special fiscal territory or other territory with which the EU has formed a Customs Union (article 1 (3), EU reg no 952/2013 (union customs code (UCC)), which are entered to or discharged from an inward procedure (IP) with a VAT only suspension.

Conditions for use

A full, inward processing (IP) authorisation is needed to use this customs procedure, see conditions and requirements detailed in notice 3001. A bill of discharge (form BOD1) must be submitted to the supervising office by the due date. Failure to submit a bill of discharge by the due date to the supervising office may lead to a demand to pay any suspended VAT.

Restrictions on usage

This additional procedure code can only be used by holders of a full authorisation, it cannot be used with authorisation by customs declaration. It cannot therefore be used with (AI statement code 00100 in data element 2/2).

The use of the VAT only IP procedure is dependent on this being specified within the relevant IP authorisation.

Notices

Notice 3001: customs special procedures for the union customs code.

Notes

Additional procedure code A04 can only be used with requested and previous procedure codes (data element 1/10): 01 51, 01 54, 07 51, 07 54, 40 51, 40 54, 42 51, 42 54, 51 00, 51 51, 51 53, 51 54, 51 71, 51 78, 71 51, 71 54.

You can view the full list of A series codes.

Additional procedure code B series

This appendix contains the specific completion rules instructions for the B series union additional procedure codes for data element 1/11 for imports.

Use the index list and the additional procedure codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

B02: Re-importation of goods after outward processing for repair under guarantee

Description of procedure

Re-importation of goods after outward processing (OP) for processed products returning after repair under guarantee in accordance with article 260, EU reg. no. 952/2013 (UCC) (goods repaired free of charge).

Goods covered

Goods re-imported to free circulation in a territory of the EU Customs Union for which OP is claimed.

The re-importation of compensating products obtained from goods which were exported from the EU under an OP authorisation for an authorised repair carried out free of charge either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect.

Conditions for use

An OP authorisation, valid at the time the goods were exported under OP, is needed to use this additional procedure code. This may be pre-approved (single member state or multi-state) or declaration specific (authorisation by customs declaration), see conditions and requirements detailed in notice 3001.

Suitable evidence must be retained and produced on request to demonstrate that the repair was carried out free of charge.

When replacement products are imported under the Standard Exchange System (SES) with prior importation, additional procedure codes ‘46P’ or ‘48P’ must be declared against this goods item in data element 1/11, in addition to B02.

Restrictions on usage

Evidence of eligibility for customs duty relief under the outward processing (OP) procedure must be held.

A duty calculation worksheet to verify any duty override calculation may be required - see data element 2/3 document codes in the appendix 1: data element 1/10: requested and previous procedure codes for details.

The use of this additional procedure code is subject to a valid OP authorisation being held at the time the goods were exported under OP.

Additional procedure code, B02, may only be used on re-importation if additional procedure code B51 was used at export.

Where an extended guarantee has been purchased with the goods, or the repair is chargeable, this additional procedure code must not be used, and additional procedure code ‘000’ must be used on the re-import declaration.

If the goods were known to be defective at the time of initial importation (release to free circulation) and this was reflected in the customs valuation at the time, then the goods are not eligible to use this additional procedure code.

CAP goods may not be entered to this customs procedure.

This additional procedure code cannot be used with entry in declarant’s records (EIDR).

Notices

Notice 3001: customs special procedures for the union customs code.

VAT

Subject to the conditions laid down in notice 3001: customs special procedures for the union customs code being met, VAT is not chargeable on repairs carried out free of charge.  

Post clearance action

Where delivery is needed before production of the certificate of posting or details of the previous export entry have not been entered in data element 2/1 (previous documents), security for potential charges on the full value must be provided by deposit or guarantee.

Notes

Additional procedure code B02 can only be used with requested and previous procedure code (data element 1/10): 01 21, 07 21, 42 21, 44 22, 51 21, 61 22 and 71 22.

Security required

When replacements are imported under the Standard Exchange System (SES) with earlier importation, security for the potential Customs Duty on the full value is needed, by deposit or guarantee. Security will be discharged when evidence is produced of the subsequent export of the goods being replaced.

Additional documents needed

If this consignment is the second or later in a series of ‘split consignments’, the export declaration and first re-import declaration’s MRN should be declared as a previous document in data element 2/1).

Documentary evidence of the identity and value of the temporarily exported goods must be retained and produced upon request.

You can view the full list of B series codes.

B03: Processed products returning after replacement under guarantee

Description of procedure

Re-importation of goods after outward processing (OP) for processed products returning after replacement under guarantee in accordance with article 261, EU reg. no. 952/2013 (union customs code (UCC)) (Standard Exchange System).

Goods covered

Goods imported to free circulation in a territory of the EU Customs Union for which OP is claimed.

Items being imported as replacement products for goods exported from the EU under an OP authorisation, being supplied free of charge either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect.

Conditions for use

An OP authorisation, valid at the time the goods were exported under OP, is needed to use this additional procedure code. This may be pre-approved (single member state or multi-state) or declaration specific (authorisation by customs declaration), see conditions and requirements detailed in notice 3001.

When replacement products are imported under the Standard Exchange System (SES) with prior importation, additional procedure codes ‘46P’ or ‘48P’ must be declared against this goods item in data element 1/11, in addition to B03.

Suitable evidence must be retained and produced on request to customs to demonstrate that the repair was carried out under guarantee.

Restrictions on usage

Evidence of eligibility for customs duty relief under the outward processing (OP) procedure must be held.

A duty calculation worksheet to verify any duty override calculation may be required (see data element 2/3 document codes in the appendix 1: data element 1/10: requested and previous procedure codes for details.

The use of this additional procedure code is subject to a valid OP authorisation being held at the time the goods were exported under OP.

Additional procedure code, B03, may only be used on re-importation if additional procedure code B52 was used at export.

Where an extended guarantee has been purchased with the goods, or the repair is chargeable, this additional procedure code must not be used, and additional procedure code ‘000’ must be used on the re-import declaration.

Replacement products must have the same 8-digit combined nomenclature code, the same commercial quality and the same technical characteristics as the defective goods, had the latter undergone repair - this must be a like-for-like replacement rather than an upgrade.

CAP goods may not be entered to this customs procedure.

This additional procedure code cannot be used with entry in declarant’s records (EIDR).

Notice -

Notice 3001: customs special procedures for the union customs code.

VAT -

VAT is due on the full value of all replacement goods even if supplied free of charge.

Post clearance action -

Where delivery is needed before production of the certificate of posting or details of the previous export entry have not been entered in data element 2/1 (previous documents), security for potential charges on the full value must be provided by deposit or guarantee.

Notes -

Additional procedure code B03 can only be used with requested and previous procedure code (data element 1/10): 01 21, 07 21, 42 21, 44 22, 51 21, 61 22 and 71 22.

Security required -

When replacements are imported under the Standard Exchange System (SES) with earlier importation, security for the potential Customs Duty on the full value is needed, by deposit or guarantee. Security will be discharged when evidence is produced of the subsequent export of the goods being replaced.

Additional documents needed -

If this consignment is the second or later in a series of ‘split consignments’, the export declaration and first re-import declaration’s MRN should be declared as a previous document in data element 2/1).

Documentary evidence of the identity and value of the temporarily exported goods must be retained and produced upon request.

You can view the full list of B series codes.

B06: Processed products returning - VAT only relief

Description of procedure

Re-importation of goods after outward processing (OP), with VAT only relief claimed against the processed products.

Goods covered

Goods re-imported to free circulation in a territory of the EU Customs Union for which OP VAT only relief is claimed, on compensating products obtained from goods which were exported from the EU under a requested procedure code (data element 1/10) in the 22xx Series.

Conditions for use

Where VAT only OP is claimed, an OP authorisation is not required.

Goods must have been exported under a 22xx series requested procedure code in data element 1/11 to qualify for the relief at re-importation.

Evidence of eligibility for VAT only relief under outward processing (OP) procedure must be held. A duty calculation worksheet to verify any duty override calculation will be required (see data element 2/3 document codes in the appendix 1: data element 1/10: requested and previous procedure codes for details.

Additional procedure code B06 may only be used on re-importation if additional procedure code B53 was used at export.

Restrictions on usage

VAT relief cannot be claimed if the goods were sold while outside the EU.

VAT relief cannot be claimed at re-import if the goods were VAT zero rated or the VAT was reclaimed at export.

VAT relief cannot be claimed at re-import if the goods were not exported under a procedure code in the 22XX with B54 being used as the additional procedure code in data element 1/11.

This additional procedure code cannot be used with entry in declarant’s records (EIDR).

Notice -

Notice 3001: customs special procedures for the union customs code.

VAT - -

Subject to the conditions laid down in notice 3001: customs special procedures for the union customs code being met, VAT isn’t chargeable on repairs carried out free of charge.  Post clearance action:

Where delivery is needed before production of the certificate of posting or details of the previous export entry have not been entered in data element 2/1 (previous documents), security for potential charges on the full value must be provided by deposit or guarantee.

Notes -

Additional procedure code B06 can only be used with requested and previous procedure codes (data element 1/10): 61 22 and 71 22.

Additional documents needed -

If this consignment is the second or later in a series of ‘split consignments’, the export declaration and first re-import declarations MRN should be declared as a previous document in data element 2/1).

Documentary evidence of the identity and value of the temporarily exported goods must be retained and produced upon request by customs.

You can view the full list of B series codes.

Additional procedure code C series

This appendix contains the specific completion rules instructions for the C series union additional procedure codes for data element 1/11 for imports.

Use the index list and the additional procedure codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

C01: Personal property belonging to natural persons transferring their normal place of residence to the union

Description of procedure

Simultaneous release for free circulation and home use of personal property belonging to natural persons transferring their normal place of residence to the union (Council Regulation 1186/2009 Article 3).

Goods covered

Household effects and personal property belonging to natural persons transferring their normal place of residence to the United Kingdom only.

Conditions for use

The conditions in notice 5 must be met. All items in this consignment declared to ToR must be retained by the importer 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. Prior to making this declaration an application for Transfer of Residence relief (ToR1) must be made.

Restrictions on usage

The relief does not apply to alcoholic beverages, tobacco and tobacco products, commercial vehicles and Articles for use in the exercise of a trade or profession other than portable instruments of the applied or liberal arts and goods you have not possessed or used for at least 6 months.

Any consignments applying for ToR elsewhere in the EU must not be declared to this additional procedure code.

Such consignments may only be approved for ToR by the destination member state’s own customs authority. These consignments should instead be sent onwards using union transit procedures.

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Notice

Notice 5: Transfer of Residence - moving to or returning to the UK from outside the EU.

Additional information (data element 2/2)

Coverage AI statement code Details to be declared
Transfer of Residence (ToR) relief for household effects and personal property belonging to natural persons transferring their normal place of residence to the United Kingdom only. See additional procedure codes (data element 1/11) C01, C02, C06, C42, C43, C60 and C61. ToR01 Enter the ToR authorisation number granted.

Goods manifest

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

These should be declared using the relevant document codes between N235 – N787 as appropriate. The document codes which may be used, and their completion instructions may be found in appendix 5A: data element 2/3 documents and other reference codes (union).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in data element 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Security required

Security may be required as in Article 9 in CSDR regulation 1186/2009 where any revenue due is not paid at the time of release to the procedure. An appropriate method of payment code should be declared in data element 4/8 (see appendix 9: data element 4/8: method of payment codes for details of the codes which may be used).

Additional procedure code C01 can only be used with requested and previous procedure code (data element 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

Additional documents needed

Claim form ToR1: Application for transfer of residence relief (ToR1) is required.

You can view the full list of C series codes.

C02: Trousseaux and household effects imported on the occasion of a marriage

Description of procedure

Simultaneous release for free circulation and home use of trousseaux and household effects imported on the occasion of a marriage (Council Regulation 1186/2009 Article 12(2)).

Goods covered

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

Conditions for use

The conditions in notice 5 must be met. To get the relief you must:

  • be moving from a country outside the EU to the UK to live in the UK, transferring your normal place of residence to the UK
  • have lived outside the EU for at least the last 12 consecutive months
  • have used and had possession of the goods for at least the last 6 consecutive months
  • have used the goods and are going to continue using them in the new place of residence in the UK for at least the next 12 months
  • import the goods within 12 months of coming to live in the UK
  • not lend, pledge, give away, hire to others or transfer your goods within the first 12 months after the date on which they were imported

It doesn’t matter if:

  • the actual wedding takes place in or outside the EU
  • you’re the only one moving your normal place of residence to the UK because your spouse already lives here

In addition to the conditions above, you can bring in the wedding gifts and the wedding outfits of the bride and groom free of duty and tax.

To claim relief for wedding gifts you must use additional procedure code C03 in addition to code C02.

Restrictions on usage

The relief doesn’t apply to:

  • alcoholic beverages
  • tobacco and tobacco products
  • commercial vehicles
  • Articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts
  • goods you have not possessed or used for at least 6 months (other than wedding outfits)
  • relief for wedding gifts must be claimed under C03

Trousseaux and household effects imported up to 2 months before marriage should use additional procedure code C60.

Imports of wedding gifts should use additional procedure code C03, or C61 if imported in the 2 months before the wedding.

If you’re coming to the UK to get married, or you’re coming after you marry, you don’t need to complete form ToR1.

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Notice

Notice 5: Transfer of Residence - moving to or returning to the UK from outside the EU.

Additional information (data element 2/2)

Coverage AI statement code Details to be declared
Transfer of Residence (ToR) relief for household effects and personal property belonging to natural persons transferring their normal place of residence to the United Kingdom only.
See additional procedure codes (data element 1/11) C01, C02, C06, C42, C43, C60 and C61.
ToR01 Where a TOR1 form is required:
Enter the ToR authorisation number granted. Where a TOR1 form is not required:
Enter ‘ToR authorisation not applicable’.

Goods manifest

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

These should be declared using the relevant document codes between N235 – N787 as appropriate. The document codes which may be used, and their completion instructions may be found in appendix 5A: data element 2/3 documents and other reference codes (union).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in data element 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Security required

Security may be required as in Article 9 in CSDR regulation 1186/2009 where any revenue due is not paid at the time of release to the procedure. An appropriate method of payment code should be declared in data element 4/8 (see appendix 9: data element 4/8: method of payment codes for details of the codes which may be used).

Additional procedure code C02 can only be used with requested and previous procedure code (data element 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

Additional documents needed

Claim form ToR1 Application for Transfer of Residence relief (ToR1) may be required.

You can view the full list of C series codes.

C03: Presents customarily given on the occasion of a marriage

Description of procedure

Simultaneous release for free circulation and home use of presents customarily given on the occasion of a marriage (Council Regulation 1186/2009 Article 12(2)).

Goods covered

Presents customarily given on the occasion of a marriage no later than 4 months after the date of the wedding.

Conditions for use

The conditions in notice 5 must be met:

  • the value of the presents must not exceed €1,000 per gift
  • be Intended for you
  • of a kind normally given on marriage
  • given by persons who normally live outside the EU
  • not sold, lent, hired to others or disposed of in the UK or anywhere else in the EU within 12 months of the date of importation, unless you tell us first and pay duty and any VAT relieved under additional procedure code F45 on disposal

There is no monetary limit for wedding gifts if you bring them with you as part of your personal belongings.

Restrictions on usage

The relief doesn’t apply to:

  • alcoholic beverages
  • tobacco and tobacco products
  • commercial vehicles
  • Articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts

If wedding presents are imported up to 4 months before the wedding, then additional procedure code C61 should be used instead of C03.

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Notice

Notice 5: Transfer of Residence - moving to or returning to the UK from outside the EU.

Wedding gifts and duty and tax relief

Wedding gifts can get tax and duty relief as long as you meet the conditions in notice 5 paragraph 5.1, and the gifts are declared to us (see paragraph 3.2 along with proof of your marriage.

Goods that arrive before the wedding

As long as goods 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 your control. You’ll have to give us security for the duty and tax. We’ll allow relief and discharge the security when you give us proof of your marriage - see paragraph 5.5.

Goods that arrive after the wedding

As long as goods arrive no later than 4 months after the date of the wedding, you can bring them in free of duty and tax. We’ll waive this condition if their delayed arrival is due to circumstances beyond your control. We’ll need proof of your marriage and proof that your normal home is in the UK.

Goods manifest

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

These should be declared using the relevant document codes between N235 – N787 as appropriate. The document codes which may be used, and their completion instructions may be found in appendix 5A: data element 2/3 documents and other reference codes (union).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in data element 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C03 can only be used with requested and previous procedure code (data element 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C04: Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the union

Description of procedure:

Simultaneous release for free circulation and home use of personal property acquired by inheritance by a natural person having his normal place of residence in the territory of the customs union (Council Regulation 1186/2009 Article 17).

Goods covered

Inherited goods for which relief from Customs Duty is claimed.

Any goods included in the estate of the deceased intended for your personal use or for meeting your household needs.

Examples are:

  • jewelery, stamp collections, bicycles and private motor vehicles, caravans, trailers, pleasure craft and private aircraft
  • household furnishings
  • family pets and saddle animals
  • portable items (such as doctor’s bag, musicians’ instruments, photographers’ cameras and equipment) used by the deceased in their trade or profession

Conditions for use

The conditions in notice 368 must be met. 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.

Restrictions on usage

You cannot get relief for:

  • alcoholic drinks, tobacco and tobacco products
  • stocks of raw materials and finished or semi-finished products
  • tools of trade other than the portable items indicated by ‘goods covered’ above
  • commercial vehicles
  • livestock and stocks of agricultural products which are more than what are required to meet a family’s normal needs
  • goods bought from the executor of the estate
  • goods bought or received as a gift from the person who legally inherited them

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an indirect representative (code ‘3’ declared in data element 3/21 (representative status).

Notice

Notice 368: importing inherited goods free of duty and VAT.

Documents produced, certificates and authorisations, additional references (data element 2/3)

Inherited goods form C1421

Document code Document identifier Document status
1421 Form C1421 - Importing inherited goods free of duty and VAT (Notice 368). Enter the applicant’s reference number from form C1421. Use one of the following status codes (see appendix 5B: data element 2/3 document status codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XA, XB.

Goods manifest

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

These should be declared using the relevant document codes between N235 – N787 as appropriate. The document codes which may be used, and their completion instructions may be found in appendix 5A: data element 2/3 documents and other reference codes (union).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in data element 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C04 can only be used with requested and previous procedure code (data element 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

Additional documents needed

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

You can view the full list of C series codes.

C06: Transfer of Residence (ToR) relief for school outfits, educational materials and related household effects for students

Description of procedure

Simultaneous release for free circulation and home use of school outfits, educational materials and related household effects (Council Regulation 1186/2009 Article 21).

Goods covered

School outfits, educational materials and related household effects - You may bring belongings for you to wear, furnish your room or use for the purpose of your studies.

Conditions for use

The conditions in notice 5 must be met. To be eligible for ToR relief, you must come to the UK to attend a school, college or university for a period of full-time study of at least 12 months. You must include details of your course and a copy of your offer letter from the education provider with your application.

Restrictions on usage

To get the relief you must be moving from a country outside the EU to the UK, to live in the UK whilst undertaking a period of full-time study. Thereby transferring your normal place of residence to the UK.

The relief doesn’t apply to:

  • alcoholic beverages
  • tobacco and tobacco products
  • commercial vehicles
  • Articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts
  • goods you have not possessed or used for at least 6 months

Any consignments applying for ToR elsewhere in the EU must not be declared to this additional procedure code.

Such consignments may only be approved for ToR by the destination member state’s own customs authority. These consignments should instead be sent onwards using union transit procedures.

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Notice

Notice 5: Transfer of Residence - moving to or returning to the UK from outside the EU.

Additional information (data element 2/2)

Coverage AI statement code Details to be declared
Transfer of Residence (ToR) relief for household effects and personal property belonging to natural persons transferring their normal place of residence to the United Kingdom only.
See additional procedure codes (data element 1/11) C01, C02, C06, C42, C43, C60 and C61.
ToR01 Enter the ToR authorisation number granted.

Goods manifest

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

These should be declared using the relevant document codes between N235 – N787 as appropriate. The document codes which may be used, and their completion instructions may be found in appendix 5A: data element 2/3 documents and other reference codes (union).

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

These should be declared using the relevant document codes between N235 – N787 as appropriate. The document codes which may be used, and their completion instructions may be found in appendix 5A: data element 2/3 documents and other reference codes union.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in data element 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Security may be required as in Article 9 in CSDR regulation 1186/2009 where any revenue due is not paid at the time of release to the procedure. An appropriate method of payment code should be declared in data element 4/8 (see appendix 9: data element 4/8: method of payment codes for details of the codes which may be used).

Additional procedure code C06 can only be used with requested and previous procedure code (data element 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

Additional documents needed

Claim form ToR1: Application for Transfer of Residence relief (ToR1) is required.

You can view the full list of C series codes.

C07: Consignments of negligible value

Description of procedure

Simultaneous release for free circulation and home use of consignments of negligible value

Goods covered

Consignments to a single recipient with an intrinsic value (excluding freight, insurance or other. charges) not exceeding £15, liable to Customs Duty or VAT, or both, and not being liable to excise duty, for which relief from Customs Duty is claimed.

Conditions for use

The consignments must have been dispatched direct from a third country (outside the EU) to the importer in the UK to qualify for this relief.

Restrictions on usage

Where a consignment consists of several items to a single recipient, the total intrinsic value of those items must not exceed £15 in order to qualify for relief under this additional procedure code.

This additional procedure code cannot be used for goods:

  • that are liable to excise duty
  • 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 additional procedure code may only be used with simplified declaration procedure (SDP) and Entry in Declarant’s Records (EIDR) during the CDS dual running period. This additional procedure code will be excluded from SDP and EIDR once the dual running period has ended.

Additional information (data element 2/2)

Where several items in a single consignment (not exceeding £15 total intrinsic value) are sent to a single recipient, enter the commodity code which attracts the highest duty rate in data element 6/14 – 6/17, combined with AI statement code 00600 in data element 2/2:

Coverage AI statement code Details to be declared
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
00600 Enter ‘article 228, EU reg. no. 2015/2447 applied’.
Relief/suspension of import VAT claimed or
Claim to a reduced rate/value for import VAT
This code is only to be used along 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.
RVAT1 Enter ‘relief from import VAT claimed’ followed by the reason for the claim or enter ‘claim to a reduced rate/value for import VAT’

VAT

If VAT relief is to be claimed, make the declaration using additional procedure code 1RV in addition to this code. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C07 can only be used with requested and previous procedure code (data element 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

additional declaration type B or E (data element 1/2) modified I1 data set

Additional declaration type B or E may be eligible for use with this additional procedure code.

Additional declaration types B and E are only allowed with additional procedure code C07, where the data element 1/10 procedure completion notes specify that a type B or E (occasional use simplified declaration) may be used in the completion rules notes for data element 1/2.

Where the data element 1/10 procedure code completion notes permit the use of additional declaration types B or E and a simplified declaration (occasional use) is being declared, the modified I1 data set, as specified in the data element 1/10 procedure code completion rules must be followed (see appendix 1: data element 1/10: requested and previous procedure codes for details).

You can view the full list of C series codes.

C08: Consignments sent from one private individual to another

Description of procedure

Simultaneous release for free circulation and home use of consignments sent from one private individual to another (Council Regulation 1186/2009 Article 25).

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 duty.

Conditions for use

The consignments must meet the following conditions:

  • be of an occasional nature
  • contain only goods intended for personal or family use by the importer
  • by their nature or quantity, don’t indicate they are being imported for any commercial purpose
  • are dispatched direct from private individual sender to private individual recipient free of charge

Consignment must not exceed £39 intrinsic value (ie excluding freight, insurance charges, for example) per importer. The following will therefore be relieved from charges:

  • single item consignments not exceeding £39 in value
  • multi-item consignments to one importer up to a limit of £39 in value with charges being paid on any additional items, the value of an item can’t be split
  • multi-item consignments to several separate importers up to a limit of £39 in value per importer with charges being paid on any additional items, again with no splitting of item values

Restrictions on usage

Relief from charges is limited to consignments which don’t exceed £39 intrinsic value (ie excluding freight, insurance charges for example) per importer.

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an indirect representative (code ‘3’ declared in data element 3/21 (representative status).

Additional information (data element 2/2)

Where several items in a single consignment (not exceeding £15 total intrinsic value) are sent to a single recipient, enter the commodity code which attracts the highest duty rate in data element 6/14 – 6/17, combined with AI statement code 00600 in data element 2/2:

Coverage AI statement code Details to be declared
Simplification of the drawing up of customs declarations for goods falling under different tariff subheadings.
Note:
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
00600 Enter ‘article 228, EU reg. no. 2015/2447 applied’.
Relief/suspension of import VAT claimed or
Claim to a reduced rate/value for import VAT
This code is only to be used along 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.
RVAT1 Enter ‘relief from import VAT claimed’ followed by the reason for the claim or enter ‘claim to a reduced rate/value for import VAT’

Documents produced, certificates and authorisations, additional references (data element 2/3)

Consignment manifest

Document code to be declared Description and usage of code Details to be entered on the declaration
N271 Packing list
Note:
For multi item consignments, attach using document code N271, a schedule listing:
name and address of each importer
description of contents of each package
charges due for each package (with details of calculations)
total charges due
Enter the reference number of the consignment manifest/packing list. Where a sequentially numbered range of consignment manifests/packing lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned - document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned.
Use one of the following status codes (see appendix 5B: data element 2/3 document status codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

VAT

If VAT relief is to be claimed, make the declaration using additional procedure code 1RV in addition to this code. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C08 can only be used with requested and previous procedure code (data element 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

Additional documents needed

For multi item consignments a schedule listing:

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

Must be declared using document code N271 in data element 2/3.

Additional declaration type B or E (data element 1/2) modified I1 data set

Additional declaration type B or E may be eligible for use with this additional procedure code.

The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported.

Additional declaration types B and E are only allowed with additional procedure code C08, where the data element 1/10 procedure completion notes specify that a type B or E (occasional use simplified declaration) may be used in the completion rules notes for data element 1/2.

Where the data element 1/10 procedure code completion notes permit the use of additional declaration types B or E and a simplified declaration (occasional use) is being declared, the modified I1 data set, as specified in the data element 1/10 procedure code completion rules must be followed (see appendix 1: data element 1/10: requested and previous procedure codes for details).

You can view the full list of C series codes.

C09: Capital goods and other equipment imported on the transfer of activities from a third country into the union

Description of procedure

Simultaneous release for free circulation and home use of capital goods and other equipment imported on the transfer of activities from a third country into the union (Council Regulation 1186/2009 Article 28).

Goods covered

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

Capital goods and other equipment include:

  • office and shop equipment or machinery, and other tools of trade
  • means of transport used for the purposes of production or for providing a service
  • computer and other technical equipment needed to run your business
  • if you’re an agricultural business, any livestock belonging to your business

Conditions for use

Use of this additional procedure code 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

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

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.

Where eligible, to claim VAT relief you will need to declare code F45 in data element 1/11 as a second additional procedure code.

Restrictions on usage

You won’t be able to claim relief on:

  • means of transport which aren’t used for the purposes of production or for providing a service
  • supplies of any kind intended for human consumption or for animal feed
  • fuel and stocks of raw materials or finished or semi-finished products, including horticultural products for sale, such as plants, shrubs and seeds
  • livestock belonging to dealers

Notice

Notice 343: importing capital goods free of duty and VAT.

Goods manifest

Document code to be declared Description and usage of code Details to be entered on the declaration
N271 Goods manifest
Attach a list of goods for which relief is being claimed:
For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.
Enter the reference number of the goods manifest/list. Where a sequentially numbered range of manifests/lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned - document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned.
Use one of the following status codes (see appendix 5B: data element 2/3 document status codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in data element 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C09 can only be used with requested and previous procedure code (data element 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

Additional documents needed

A list detailing the goods on which duty relief is claimed must be attached to the entry using document code N271 in data element 2/3.

You can view the full list of C series codes.

C10: Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity

Description of procedure

Simultaneous release for free circulation and home use of capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity (Council Regulation 1186/2009 Article 34).

Goods covered

Capital goods and other equipment on which relief from Import Duty 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.

Capital goods and other equipment include:

  • office and shop equipment or machinery, and other tools of trade
  • means of transport used for the purposes of production or for providing a service
  • computer and other technical equipment needed to run your business
  • if you’re an agricultural business, any livestock belonging to your business

Use of this additional procedure code constitutes a declaration that the goods:

  • belong to a self-employed person/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/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

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

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.

Where eligible, to claim VAT relief you will need to declare code F45 in data element 1/11 as a second additional procedure code.

Restrictions on usage

You won’t be able to claim relief on:

  • means of transport which aren’t used for the purposes of production or for providing a service
  • supplies of any kind intended for human consumption or for animal feed
  • fuel and stocks of raw materials or finished or semi-finished products, including horticultural products for sale, such as plants, shrubs and seeds
  • livestock belonging to dealers

Notice

Notice 343: importing capital goods free of duty and VAT.

Additional information (data element 2/2)

Where the goods are imported by a charitable organisation

Coverage AI statement code Details to be declared
For use on imports by charities free of duty and VAT. See additional procedure code (data element 1/11) C10, C20, C49 and C50. CCR01 Enter the charities commission registration number.

Documents produced, certificates and authorisations, additional references (data element 2/3)

Goods manifest

Document code to be declared Description and usage of code Details to be entered on the declaration
N271 Goods manifest
Attach a list of goods for which relief is being claimed:
For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.
Enter the reference number of the goods manifest/list. Where a sequentially numbered range of manifests/lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned - document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned. Use one of the following status codes (see appendix 5B: data element 2/3 document status codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in data element 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C10 can only be used with requested and previous procedure code (data element 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

Additional documents needed

A list detailing the goods on which duty relief is claimed must be attached to the entry using document code N271 in data element 2/3.

You can view the full list of C series codes.

C11: Educational, scientific and cultural materials or scientific instruments and apparatus as listed in annex I to regulation (EC) no 1186/2009)

Description of procedure

Simultaneous release for free circulation and home use of educational, scientific and cultural materials or scientific instruments and apparatus as listed in annex I to regulation (EC) no 1186/2009) (Council Regulation 1186/2009 Article 42).

Goods covered

The relief covers:

  • books, publications and documents of an educational, scientific or cultural nature
  • scientific instruments and apparatus
  • spare parts, components and accessories specifically for scientific instruments and apparatus which have been granted relief
  • tools to be used for maintaining, checking, calibrating or repairing eligible instruments and apparatus

In addition, miscellaneous documents and related Articles which are of:

  • an educational, scientific or cultural nature, and listed in Section 4 notice 342, you can only get relief from Import Duty on these. additional procedure code F45 must not be used for these goods
  • a more general nature and listed in section 5 of notice 342, you can get relief from both Import Duty and VAT on these. additional procedure code F45 should be used along with code C11 to claim import VAT relief

Conditions for use

Refer to the detailed conditions shown in notice 340 and notice 342.

Where eligible, to claim VAT relief you will need to declare code F45 in data element 1/11 as a second additional procedure code.

Restrictions on usage

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

The commodity code entered in data element 6/14 and 6/15 must fall within the tariff headings shown in notice 342.

Notice

Notice 340: importing scientific instruments free of duty and VAT.

Notice 342: importing miscellaneous documents and other related Articles free of duty and VAT.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in data element 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C11 can only be used with requested and previous procedure code (data element 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C12: Educational, scientific and cultural materials or scientific instruments and apparatus as listed in annex II to regulation (EC) no 1186/2009

Description of procedure

Simultaneous release for free circulation and home use of educational, scientific and cultural materials or scientific instruments and apparatus as listed in annex II to regulation (EC) no 1186/2009 (Council Regulation 1186/2009 Article 43).

Goods covered

Exhibition goods, including goods produced by the United Nations (UN), consigned to a museum or gallery approved by the National Import Reliefs Unit (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.

Conditions for use

Prior approval must be granted by the NIRU. The NIRU certificate must be used as evidence to benefit from this relief.

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

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

Refer to the detailed conditions shown in notice 361 and notice 373.

Where eligible, to claim VAT relief you will need to declare code F45 in data element 1/11 as a second additional procedure code.

Restrictions on usage

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.

This additional procedure code should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty on for example, donated exhibition goods or UN produced goods.

Notice

Notice 361: importing museum and gallery exhibits free of duty and VAT.

Notice 373: importing visual and auditory materials free of duty and VAT.

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

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

Coverage AI statement code Details to be declared
NIRU certificate / approval letter. GEN13 Enter the NIRU certificate / approval letter serial number

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C12 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C13: Educational, scientific and cultural materials or scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools)

Description of procedure

Simultaneous release for free circulation and home use of educational, scientific and cultural materials or scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools) (Council Regulation 1186/2009 Article 44-45).

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.

Conditions for use

Prior approval must be granted by the National Import Reliefs Unit (NIRU). The NIRU certificate must be used as evidence to benefit from this relief.

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

When the goods are to be subsequently disposed of at a later stage, NIRU must be informed first. The declaration from notice 701/6 if VAT relief is appropriate and being claimed.

Refer to the detailed conditions shown in notice 340 and notice 701/6.

Where eligible, to claim VAT relief you will need to declare code F45 in DE 1/11 as a second additional procedure code.

Restrictions on usage

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

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

Notices

Notice 340: importing scientific instruments free of duty and VAT.

VAT Notice 701/6: charity funded equipment for medical, veterinary etc uses.

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

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

Coverage AI statement code Details to be declared
NIRU certificate / approval GEN13 Enter the NIRU certificate / approval letter serial number

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C13 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C14: Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the union

Description of procedure

Simultaneous release for free circulation and home use of equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the union (Council Regulation 1186/2009 Article 51).

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.

Conditions for use

Prior approval must be granted by the National Import Reliefs Unit (NIRU). The NIRU certificate must be used as evidence to benefit from this relief.

Equipment must remain the property of a natural or legal person resident outside the EU during its stay in the territory of the customs union.

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

When the goods are to be subsequently disposed of at a later stage, NIRU must be informed first. Refer to the detailed conditions shown in notice 340.

Where eligible, to claim VAT relief you will need to declare code F45 in DE 1/11 as a second additional procedure code.

Restrictions on usage

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

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

Notice

Notice 340: importing scientific instruments free of duty and VAT.

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

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

Coverage AI statement code Details to be declared
NIRU certificate / approval letter. GEN13 Enter the NIRU certificate/ approval letter serial number.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C14 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C15: Laboratory animals and biological or chemical substances intended for research

Description of procedure

Simultaneous release for free circulation and home use of laboratory animals and biological or chemical substances intended for research (Council Regulation 1186/2009 Article 53).

Goods covered

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 is claimed.

You can get relief if you’re:

  • a public establishment mainly involved in education or scientific research (this can include a division of a public establishment), examples are:
    • universities, university medical schools, schools of pharmacy or chemistry, polytechnics, colleges and similar educational establishments
    • national health service and teaching hospitals, including medical schools and research laboratories
    • research laboratories of government departments, research councils and similar bodies or a private establishment mainly involved in education or scientific research and approved by the NIRU to receive eligible goods duty free. For information on how to apply for NIRU approval in paragraph 3.1

Conditions for use

Prior approval must be granted by the National Import Reliefs Unit (NIRU). The NIRU certificate must be used as evidence to benefit from this relief.

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

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

Refer to the detailed conditions shown in notice 365 and notice 366.

Where eligible, to claim VAT relief you will need to declare code F45 in DE 1/11 as a second additional procedure code.

Restrictions on usage

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

For animals, relief from VAT can only be claimed if they have been supplied free of charge.

This additional procedure code cannot be used with Entry in Declarant’s Records (EIDR).

Notices

Notice 366: importing biological and chemical substances for research free of duty and VAT.

Notice 365: importing animals for scientific research free of duty and VAT.

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

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

Coverage AI statement code Details to be declared
NIRU certificate / approval letter GEN13 Enter the NIRU certificate/ approval letter serial number.
For biological or chemical substances imported by private establishments: where different from the reference number declared above, the serial number of any NIRU issued certificate/approval letter.

Documents produced, certificates and authorisations, additional references (DE 2/3)

Document code to be declared Description and usage of code Details to be entered on the declaration
9AID Evidence required by Procedure or additional procedure code (DE 1/10 and DE 1/11) instructions or claiming relief from Customs Duty. For animals if imported by private establishments: the reference number of the Home Office letter confirming designation under the terms of the Animals (Scientific Procedures) Act 1986.
9AIV Evidence required by Procedure or additional procedure code (DE 1/10 and DE 1/11) instructions or claiming relief from VAT. For animals if VAT relief is claimed: Enter the reference number of the evidence document which proves that the animals have been supplied free of charge.
Use one of the following status codes, (see appendix 5B: DE 2/3 document status codes for harmonised declarations):
JP – Evidence required is available from trader
UP – Evidence required is unavailable.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C15 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C16: Therapeutic substances of human origin and blood-grouping and tissue-typing reagents

Description of procedure

Simultaneous release for free circulation and home use of therapeutic substances of human origin and blood-grouping and tissue-typing reagents (Council Regulation 1186/2009 Article 54).

Goods covered

Relief is applicable to:

  • therapeutic substances of human origin, which means human blood and its derivatives (whole human blood, dried human plasma, human albumin and fixed solutions of human plasmic protein, human immunoglobulin and human fibrinogen)
  • blood-grouping reagents, which means all reagents whether of human, animal, plant or other origin used for blood-type grouping and for the detection of blood incompatibilities
  • tissue-typing reagents, which means all reagents whether of human, animal, plant or other origin used for the determination of human tissue types
  • the special packaging essential for the transport of the above goods and also any solvents and accessories needed for their use which may be included in the consignments

You can get relief from Customs Duty and VAT if you are either:

  • a public institution or laboratory, see examples in section 2.3 of Notice 369
  • a private establishment approved by the Department of Health (DoH)

Where eligible, to claim VAT relief you will need to declare code F45 in DE 1/11 as a second additional procedure code.

Conditions for use

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

Refer to the detailed conditions shown in Notice 369.

Restrictions on usage

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

Notice

Notice 369: importing blood grouping, tissue typing and therapeutic substances duty and VAT free.

Specific fields in the declaration/notes on completion

Documents produced, certificates and authorisations, additional references (DE 2/3)

Where a Department of Health (DoH) licence has been issued enter:

Document code to be declared Description and usage of code Details to be entered on the declaration
9005 All other import documents (including department of health) licences, permits or certificates other than those specifically identified by other document codes. Enter the country code for the country of issue (GB for the UK) followed by:
- Department of Health Document - DOH and the reference number of the document
If using more than one licence then a separate 9005 entry in DE 2/3 is required for each licence.
Use one of the following status codes (see appendix 5B: DE 2/3 document status codes for harmonised declarations for definitions): AC, AE, AF, AG, AP, AS, AT, EA, EE, EL, EP, ES, GE, GP, IA, IE, IP, IS, JA, JE, JP, JS, LE, LP, SP, TP, XB, XU, XW, XX.

Where a Department of Health (DoH) approval letter for private establishments has been issued, enter:

Document code to be declared Description and usage of code Details to be entered on the declaration
9AID Evidence required by procedure or additional procedure code (DE 1/10 and DE 1/11) instructions or claiming relief from Customs Duty. For private establishments: the reference number of the DoH approval letter.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C16 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C17: Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment

Description of procedure

Simultaneous release for free circulation and home use of instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment (Council Regulation 1186/2009 Article 57).

Goods covered

Relief covers:

  • instruments and apparatus intended for medical research, establishing medical diagnosis or carrying out medical treatment
  • spare parts, components and accessories specifically for eligible instruments and apparatus
  • tools to be used for maintaining, checking, calibrating or repairing eligible instruments and apparatus

Conditions for use

Prior approval must be granted by the National Import Reliefs Unit (NIRU). The NIRU certificate must be used as evidence to benefit from this relief. This additional procedure code can be used to claim relief on goods liable to Customs Duty.

To be eligible for the relief, the goods must have been either:

  • donated by a charitable or philanthropic organisation or by a private individual to health authorities, hospital departments or medical research institutions approved by the competent authorities of the member states to receive such Articles duty free
  • purchased by such health authorities, hospitals or medical research institutions entirely with funds supplied by a charitable or philanthropic organisation or with voluntary contributions

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

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

refer to the detailed conditions shown in notice 341 and notice 701/6.

Where eligible, to claim VAT relief you will need to declare code F45 in DE 1/11 as a second additional procedure code.

Restrictions on usage

The donation of the instruments or apparatus in question must not conceal any commercial intent on the part of the donor.

The donor must have no connection with the manufacturer of the instruments or apparatus for which relief is requested.

Notice

Notice 341: importing donated medical equipment free of duty and VAT.

VAT Notice 701/6: charity funded equipment for medical, veterinary etc uses.

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

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

Coverage AI statement code Details to be declared
NIRU certificate / approval letter. GEN13 Enter the NIRU certificate / approval letter serial number.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C17 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C18: Reference substances for the quality control of medicinal products

Description of procedure

Simultaneous release for free circulation and home use of reference substances approved by the World Health Organisation (WHO), for the quality control of medicinal products (Council Regulation 1186/2009, Article 59).

Goods covered

Consignments which contain samples of reference substances approved by the World Health Organisation (WHO) for the quality control of materials used in the manufacture of medicinal products and are addressed to importers, authorised by the competent authorities of the member states, to receive such consignments shall qualify for import duty relief.

Conditions for use

This additional procedure code applies only to consignments of sample reference substances approved by the World Health Organisation.

Where eligible, to claim VAT relief you will need to declare code F45 in DE 1/11 as a second additional procedure code.

Restrictions on usage

Reference substances which are not approved by the World Health Organisation (WHO) are not eligible for this relief.

This additional procedure code cannot be used with Entry in Declarant’s Records (EIDR).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C18 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C19: Pharmaceutical products used at international sports events

Description of procedure

Simultaneous release for free circulation and home use of pharmaceutical products used at international sports events (Council Regulation 1186/2009 Article 60).

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 is claimed.

Conditions for use

Use of this additional procedure code 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.

Prohibited or restricted goods may be entered to this additional procedure code, but the normal importation conditions will apply, including the requirement to provide any required licences/ documentation associated with the commodity code being declared in DE 6/14 – 6/17.

Where eligible, to claim VAT relief you will need to declare code F45 in DE 1/11 as a second additional procedure code.

Restrictions on usage

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an indirect representative (code ‘3’ declared in DE 3/21 (representative status).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C19 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

Additional documents needed

The UK Trade Tariff (which may in the Trade Tariff), ensure that any document codes which may be required by the commodity code claiming the relief is declared in DE 2/3 (document codes).

Appendix 5: DE 2/3: Document and Other References provides details of all document codes, a description of their usage and provides guidance on the details to be declared against each code.

You can view the full list of C series codes.

C20: Goods for charitable or philanthropic organisations - basic necessities imported by State organisations or other approved organisations

Description of procedure

Simultaneous release for free circulation and home use of basic necessities for needy people by charitable, philanthropic organisations, State organisations or other approved organisations (Council Regulation 1186/2009 Article 61(1)(a).

Goods covered

The following goods imported by an approved charitable or philanthropic organisation for which relief from Import Duty 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

Conditions for use

Goods may be imported to this additional procedure code by the following charitable and philanthropic organisations:

  • those registered by the Charities Commission or the Office of the Scottish Charities Regulator
  • state organisations which are devoted to welfare

The following organisations may also claim relief under this additional procedure code providing they are non-profit making and as long as their objective is the welfare of the needy:

  • hospitals
  • youth organisations
  • clubs, homes and hostels for the aged
  • orphanages and children’s homes
  • organisations set up for the relief of distress caused by particular disasters in the customs union
  • organisations concerned with the relief of distress generally (such as the British Red Cross Society or the Salvation Army)

Use of this additional procedure code 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 relieved. (VAT may be relieved under additional procedure code F45)

Goods imported under this additional procedure code may claim duty relief, whether or not they have been supplied free of charge.

Goods meeting the conditions for relief from duty will also qualify for VAT relief only if they have been obtained free of charge by the organisation.

Where eligible, to claim VAT relief you will need to declare code F45 in DE 1/11 as a second additional procedure code.

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

Refer to the detailed conditions shown in notice 317.

Restrictions on usage

The following goods are not eligible for relief:

  • alcoholic products (including alcohol based perfume)
  • tobacco and tobacco products
  • coffee and tea
  • motor vehicles other than ambulances
  • items associated solely with worship such as statues and pulpits
  • any goods whose importation would give rise to abuse or major distortion of competition. We may therefore limit the quantities or kinds of goods which you can import

Notice

Notice 317: imports by charities free of duty and VAT.

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

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

Coverage AI statement code Details to be declared
For use on imports by charities free of duty and VAT. See additional procedure code (DE 1/11) C10, C20, C49 & C50. CCR01 Enter the Charities Commission Registration Number.

VAT

Goods meeting the conditions for relief from duty will also qualify for VAT relief if they have been obtained free of charge by the organisation.

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C20 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C21: Articles in annex III to Regulation (EC) No 1186/2009, intended for the blind

Description of procedure

Simultaneous release for free circulation and home use of Articles in annex III to Regulation (EC) No 1186/2009, intended for the blind (Council Regulation 1186/2009 Article 66).

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 (printed matter, printed in relief for the blind and partially sighted) on which relief from Customs Duty is claimed under a certificate issued by NIRU, and on which VAT relief may also be claimed (using additional procedure code F45 in DE 1/11 where applicable).

Conditions for use

Prior approval must be granted by the National Import Reliefs Unit (NIRU). The NIRU certificate must be used as evidence to benefit from this relief.

The goods must be for the use of blind or partially sighted persons.

This additional procedure code is for the non-commercial private use of blind persons only.

The goods covered by this additional procedure code must be classified in chapter 4911.

Refer to the detailed conditions shown in notice 371 and notice 701/7.

Where eligible, to claim VAT relief you will need to declare code F45 in DE 1/11 as a second additional procedure code.

Restrictions on usage

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

Notice

Notice 371: importing goods for disabled people free of duty and VAT.

VAT Notice 701/7: VAT reliefs for disabled and older people.

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

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

Coverage AI statement code Details to be declared
Enter the NIRU certificate / approval letter serial number. GEN13 Enter the NIRU certificate / approval letter serial number.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C21 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C22: Articles in annex IV to Regulation (EC) No 1186/2009, intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools)

Description of procedure

Simultaneous release for free circulation and home use of Articles in annex IV to Regulation (EC) No 1186/2009, intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools) (Council Regulation 1186/2009 Articles 67(1) (a) and 67(2)).

Goods covered

Goods specially designed for the educational, scientific or cultural advancement of blind persons, see section 4 of notice 371 for coverage, on which relief from Customs Duty is claimed under a certificate issued by NIRU, and on which VAT relief may also be claimed (using additional procedure code F45 in DE 1/11 where applicable).

Conditions for use

Prior approval must be granted by the National Import Reliefs Unit (NIRU). The NIRU certificate must be used as evidence to benefit from this relief.

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

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

Refer to the detailed conditions shown in notice 371 and 701/7.

Where eligible, to claim VAT relief you will need to declare code F45 in DE 1/11 as a second additional procedure code.

Restrictions on usage

The goods must be for the personal use of the blind or partially sighted person.

This additional procedure code is for the non-commercial private use of blind persons only.

Articles imported duty-free may not be lent, hired out or transferred, whether for a consideration or free of charge, without prior notification thereof to the competent authorities.

Imports for institutions or organisations that are principally engaged in the education of or the provision of assistance to the blind should use additional procedure code C23 instead.

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an indirect representative (code ‘3’ declared in DE 3/21 (representative status).

Notice

Notice 371: importing goods for disabled people free of duty and VAT.

VAT Notice 701/7: VAT reliefs for disabled and older people.

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

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

Coverage AI statement code Details to be declared
Enter the NIRU certificate / approval letter serial number. GEN13 Enter the NIRU certificate / approval letter serial number.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C22 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C23: Articles in annex IV to Regulation (EC) No 1186/2009, intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)

Description of procedure

Simultaneous release for free circulation and home use of Articles in annex IV to Regulation (EC) No 1186/2009, intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools) (Council Regulation 1186/2009 Articles 67 (1)(b) and 67(2)).

Goods covered

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

Conditions for use

Prior approval must be granted by the National Import Reliefs Unit (NIRU). The NIRU certificate must be used as evidence to benefit from this relief.

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

Use of this additional procedure code 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 won’t be used for any other purpose without the prior consent of HMRC and payment of duty and VAT relieved 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

Where eligible, to claim VAT relief you will need to declare code F45 in DE 1/11 as a second additional procedure code.

Refer to the detailed conditions shown in notice 371 and notice 701/7.

Restrictions on usage

The goods must be for institutions or organisations that are principally engaged in the education of or the provision of assistance to the blind. Goods imported for the personal use of a blind or partially sighted person should use additional procedure code C22 instead.

Notice

Notice 371: Importing goods for disabled people free of duty and VAT.

VAT Notice 701/7: VAT reliefs for disabled and older people.

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

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

Coverage AI statement code Details to be declared
Enter the NIRU certificate / approval letter serial number. GEN13 Enter the NIRU certificate / approval letter serial number.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C23 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C24: Articles, intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools)

Description of procedure

Simultaneous release for free circulation and home use of Articles, intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools) (Council Regulation 1186/2009 Articles Articles 68(1)(a) and 68(2)).

Goods covered

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

Goods for disabled people

Goods for disabled people are:

  • purpose-made items and equipment, specifically designed for the sole use of the disabled person, to assist them in their ability to carry out everyday activities
  • purpose-made items and equipment, specifically designed for the sole use of the disabled person, to assist them in everyday mobility, but not to be used for standard generic wheelchairs and mobility light vehicles, or for motor vehicles or other methods of transport that have not already been specifically adapted for the sole use of the disabled person
  • other specifically designed items and equipment for the sole use of the disabled person, to assist them in vocational pursuits
  • teaching aids and apparatus specifically designed for use by people who are disabled
  • table games and accessories specially adapted or designed for people who are disabled
  • all other Articles specially designed to be of educational, scientific or cultural help to people who are disabled
  • spare parts, components, tools and accessories specially or recognisably intended for any of the above goods

Conditions for use

Prior approval must be granted by the National Import Reliefs Unit (NIRU). The NIRU certificate must be used as evidence to benefit from this relief.

The goods must be for the personal use of the disabled person.

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

Refer to the detailed conditions shown in notice 371 and notice 701/7.

Where eligible, to claim VAT relief you will need to declare code F45 in DE 1/11 as a second additional procedure code.

Restrictions on usage

This additional procedure code is for the non-commercial private use of disabled persons only.

Articles imported duty-free may not be lent, hired out or transferred, whether for a consideration or free of charge, without prior notification thereof to the competent authorities.

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an indirect representative (code ‘3’ declared in DE 3/21 (representative status).

Notice

Notice 371: importing goods for disabled people free of duty and VAT.

VAT Notice 701/7: VAT reliefs for disabled and older people.

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

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

Coverage AI statement code Details to be declared
Enter the NIRU certificate / approval letter serial number. GEN13 Enter the NIRU certificate / approval letter serial number.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C24 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C25: Articles, intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools)

Description of procedure

Simultaneous release for free circulation and home use of Articles, intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools) (Council Regulation 1186/2009 Articles 68(1)(b) and 68(2)).

Goods covered

Goods specifically designed for use by disabled people (other than blind or partially sighted) and imported from the special territories or countries having a customs union with the EU, imported by an organisation involved with the education of, or provision for, such people on which relief from Customs Duty is claimed under a certificate issued by NIRU, and on which VAT zero rating or relief may also be claimed.

Conditions for use

Prior approval must be granted by the National Import Reliefs Unit (NIRU). The NIRU certificate must be used as evidence to benefit from this relief.

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

Use of this additional procedure code 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 won’t be used for any other purpose without the prior consent of HMRC and payment of duty and VAT as appropriate
  • if VAT zero rating isn’t 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

Where eligible, to claim VAT relief you will need to declare code F45 in DE 1/11 as a second additional procedure code.

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

Refer to the detailed conditions shown in notice 371 and notice 701/7.

Restrictions on usage

The goods must be for the use of institutions or organisations that are principally engaged in the education of or the provision of assistance to handicapped persons. Goods imported for the personal use of a disabled person should use additional procedure code C24.

Notice

Notice 371: importing goods for disabled people free of duty and VAT.

VAT notice 701/7: VAT reliefs for disabled and older people.

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

Coverage AI statement code Details to be declared
Enter the NIRU certificate / approval letter serial number. GEN13 Enter the NIRU certificate / approval letter serial number.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C25 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C26: Goods imported for the benefit of disaster victims

Description of procedure

Simultaneous release for free circulation and home use of goods imported for the benefit of disaster victims (Council Regulation 1186/2009 Article 74).

Goods covered

Goods for the benefit of victims of a disaster affecting the territory of the customs union or countries with which it has a customs union, imported by an approved charitable or philanthropic organization or disaster relief agency for which relief from Import Duty is claimed.

Conditions for use

The goods must be:

  • for distribution free of charge to the victims of such a disaster
  • 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

Refer to the detailed conditions shown in notice 371.

Where eligible, to claim VAT relief you will need to declare code F45 in DE 1/11 as a second additional procedure code.

Restrictions on usage

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

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 additional procedure code and released duty free on the understanding that if relief is subsequently not granted, duty will become payable by the organisation or agency.

Notice

Notice 371: importing goods for disabled people free of duty and VAT.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C26 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

Additional documents needed

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

You can view the full list of C series codes.

C27: Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the union

Description of procedure

Simultaneous release for free circulation and home use of decorations conferred by governments of third countries on persons whose normal place of residence is in the territory of the customs union (Council Regulation 1186/2009 Article 81(a).

Goods covered

The relief covers decorations conferred by governments or heads of state of third countries on people who normally reside in the customs union.

Conditions for use

Form C920 may be required to support the claim to relief on Articles that have been awarded to persons for services in arts, sciences, sports, for merit at a particular event etc.

Refer to the detailed conditions shown in notice 364.

Where eligible, to claim VAT relief you will need to declare code F45 in DE 1/11 as a second additional procedure code.

Restrictions on usage

You can’t get relief for:

  • watches, cameras, cars
  • long service awards made to employees by employers or colleagues
  • prizes won in unimportant competitions such as deck games and card games
  • Articles bought with prize money
  • gifts or prizes given instead of payment
  • cases where the donor appears to be motivated largely by commercial considerations
  • any consumables such as alcoholic drinks, tobacco products, foods
  • souvenirs distributed which are not in keeping with the nature of the event

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an indirect representative (code ‘3’ declared in DE 3/21 (representative status).

Notice

Notice 364: importing decorations and awards free of duty and VAT.

Specific fields in the declaration/notes on completion

Documents produced, certificates and authorisations, additional references (DE 2/3)

Where required, enter:

Document code to be declared Description and usage of code Details to be entered on the declaration
920C Declaration for imported decorations and awards. Relief from import Duty and VAT.
Note: Form C920 may be required to qualify for the relief.
Enter the applicant’s reference number as completed on Form C920.
Where C920 is not required, enter an alternative reference number from the evidence provided to support the importation of the award.
Use one of the following status codes (see appendix 5B: DE 2/3 document status codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XA, XB.

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C27 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

Additional documents needed

Claim form C920 may be required to be eligible for this relief.

You can view the full list of C series codes.

C28: Goods imported into the customs territory of the union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities

Description of procedure

Simultaneous release for free circulation and home use of goods imported into the territory of the customs union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities (Council Regulation 1186/2009 Article 82(a).

Goods covered

Goods imported by EU residents returning from a representative visit of some international significance outside the 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.

Conditions for use

Evidence must be held as to the circumstances of the importation in the form of a letter from the donor, correspondence, press publicity etc. The reference details of the evidence must be provided in DE 2/3 (document codes), see below.

Where evidence isn’t available a written declaration from the receiver as to the circumstances of the importation must be attached. The reference details of the written declaration must be provided in DE 2/3 (document codes), see below.

Restrictions on usage

Goods imported under this additional procedure code 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
  • any alcohol or tobacco products

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an indirect representative (code ‘3’ declared in DE 3/21 (representative status).

Specific fields in the declaration/notes on completion

Documents produced, certificates and authorisations, additional references (DE 2/3)

Document code to be declared Description and usage of code Details to be entered on the declaration
9AID Evidence required by additional procedure code (DE 1/11) C28 instructions for claiming relief: Gifts received on an official visit overseas Where evidence held (for example, letter from the donor, correspondence, press publicity, etc): Enter the reference details of the evidence.
Where evidence is not held: Enter the reference details of the written declaration from the recipient of the goods.
Use one of the following status codes, (see appendix 5B: DE 2/3 document status codes for harmonised declarations):
JP – Evidence required is available from trader
UP – Evidence required is unavailable.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C28 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C29: Goods to be used by monarchs or heads of state

Description of procedure

Simultaneous release for free circulation and home use of goods to be used by monarchs or heads of state (Council Regulation 1186/2009 Article 85).

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 is claimed.

Conditions for use

Evidence must be held as to the circumstances of the importation in the form of a letter from the donor, correspondence, press publicity etc. The reference details of the evidence must be provided in DE 2/3 (document codes), see below.

Restrictions on usage

Where evidence is not held at the time of importation, the appropriate status code must be declared in DE 2/3 (status code UP) to state that the evidence is unavailable.

The Importer or Representative may be requested to submit the missing evidence post-clearance to support the claim to relief. Where this cannot be supplied a demand for the relieved revenue may be issued.

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an indirect representative (code ‘3’ declared in DE 3/21 (representative status).

Specific fields in the declaration/notes on completion

Documents produced, certificates and authorisations, additional references (DE 2/3)

The specific document code references detailed below must be declared:

Document code to be declared Description and usage of code Details to be entered on the declaration
9AID Evidence required by additional procedure code (DE 1/11) C29 instructions for claiming relief: Gifts to be used by Monarchs of Heads of State. Enter the reference details of the evidence: for example, letter from the donor, correspondence, press publicity, etc.
Use one of the following status codes, (see appendix 5B: DE 2/3 document status codes):
JP – Evidence required is available from trader
UP – Evidence required is unavailable.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C29 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C30: Samples of goods of negligible value imported for trade promotion purposes

Description of procedure

Simultaneous release for free circulation and home use of samples of goods of negligible value imported for trade promotion purposes (Council Regulation 1186/2009 Article 86).

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 is claimed.

HMRC define a ‘commercial sample’ as an imported item that can only be used in the UK as a demonstration sample of goods in soliciting orders for the types of goods they represent from potential customers of that product.

Conditions for use

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

Prohibited or restricted goods may be entered to this additional procedure code, but the normal importation conditions will apply, including the requirement to provide any required licences/ documentation associated with the commodity code being declared in DE 6/14 – 6/17.

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

Refer to the detailed conditions shown in notice 372.

Restrictions on usage

See section 2.6 of notice 372 for all exclusions.

This customs procedure does not provide relief from Excise Duty.

Any Excise Duty must be paid at importation.

The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported.

Notice

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

Specific fields in the declaration/notes on completion

Where several different samples are being imported, these may be eligible to be declared against a single goods description/ goods item on the customs declaration, enter the commodity code which attracts the highest duty rate in DE 6/14 – 6/17, combined with AI Statement Code 00600 in DE 2/2.

This use of this simplification must comply with the conditions specified in the table below:

Coverage AI statement code Details to be declared
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
00600 Enter ‘Article 228, EU Reg. No. 2015/2447 applied’.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C30 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

Additional declaration type B or E (DE 1/2) Modified I1 Data Set

Additional declaration type B or E may be eligible for use with this additional procedure code.

The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported.

Additional declaration types B and E are only allowed with additional procedure code C30, where the DE 1/10 Procedure Completion notes specify that a type B or E (Occasional Use Simplified Declaration) may be used in the completion rules notes for DE 1/2.

Where the DE 1/10 procedure code completion notes permit the use of additional declaration types B or E and a Simplified Declaration (occasional use) is being declared, the modified I1 data set, as specified in the DE 1/10 Procedure Code completion rules must be followed (see appendix 1: DE 1/10: requested and previous procedure codes for details).

You can view the full list of C series codes.

C31: Printed advertising matter

Description of procedure

Simultaneous release for free circulation and home use of printed advertising matter (Council Regulation 1186/2009 Article 87).

Goods covered

Printed advertising material such as catalogues, price lists, directions for use or brochures on which relief from Customs Duty 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 territory of the customs union

Conditions for use

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 EU.

Consignments can be bulked in accordance with the rules specified in the UK Trade Tariff, CDS Volume 3, Imports.

Refer to the detailed conditions shown in notice 342.

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

Restrictions on usage

Printed advertising material can’t be bulked from one sender to a single recipient for relief purposes.

Each consignment must contain no more than one document or a single copy of each document if it is made up of several documents.

Consignments comprising several copies of the same document may still be eligible for relief, provided their total gross weight does not exceed one kilogram.

See section 5 of notice 342 for all exclusions.

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

Notice

Notice 342: importing miscellaneous documents and other related Articles free of duty and VAT.

Specific fields in the declaration/notes on completion

Documents produced, certificates and authorisations, additional references (DE 2/3)

Document code to be declared Description and usage of code Details to be entered on the declaration
N271 Goods manifest:
Attach a list of goods for which relief is being claimed:
For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.
Enter the reference number of the goods manifest/ list. Where a sequentially numbered range of manifests/ lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned.
Use one of the following status codes (see appendix 5B: DE 2/3 Document Status Codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS
9AID Evidence required by additional procedure code (DE 1/11) C31: instructions for claiming relief on Printed Matter. Enter the name of the person producing, selling or hiring the goods, or offering the services advertised.
Use status code:
JP – Evidence required is available from trader.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C31 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C32: Small representative samples of goods manufactured outside the customs territory of the union, intended for a trade fair or similar event

Description of procedure

Simultaneous release for free circulation and home use of small representative samples of goods manufactured outside the territory of the customs union, intended for a trade fair or similar event (Council Regulation 1186/2009 Article 90(1)(a).

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 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.

Conditions for use

The relief referred to in Council Regulation 1186/2009 Article 90(1)(a) shall be limited to samples which:

  • are imported free of charge as such from third countries or are obtained at the exhibition from goods imported in bulk from those countries
  • are exclusively distributed free of charge to the public at the exhibition for use or consumption by the persons to whom they have been offered
  • are identifiable as advertising samples of low unitary value
  • are not easily marketable and, where appropriate, are packaged in such a way that the quantity of the item involved is lower than the smallest quantity of the same item actually sold on the market
  • in the case of foodstuffs and beverages not packaged as mentioned in (d), are consumed on the spot at the exhibition
  • in their total value and quantity, are appropriate to the nature of the exhibition, the number of visitors and the extent of the exhibitor’s participation

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) will be required as evidence to demonstrate the usage of the goods at the event. This should be declared using document code 271 in DE 2/3 (see below).

This additional procedure code is only available to a UK based EORI. The party declared as the importer, in DE 3/16, will be responsible for compliance with the conditions of the relief, any post-clearance audit queries and debt liabilities. This liability will be shared with the agent/ representative where indirect representation is declared (code ‘3’ declared in DE 3/21 (Representative Status Code).

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

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

Restrictions on usage

Alcoholic products, tobacco products and fuels, whether solid, liquid or gaseous aren’t eligible for this relief and must be declared to another customs procedure.

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

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

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

Coverage AI statement code Details to be declared
For use when relief or suspension of duty is claimed for goods to be used at a trade fair or similar event GEN52 Enter the name, address, postcode and date of the event

Documents produced, certificates and authorisations, additional references (DE 2/3)

Document code to be declared Description and usage of code Details to be entered on the declaration
N271 Goods manifest:
Attach a list of goods for which relief is being claimed:
For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.
Enter the reference number of the goods manifest/ list. Where a sequentially numbered range of manifests/ lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned.
Use one of the following status codes (see appendix 5B: DE 2/3 document status codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C32 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C33: Goods imported for examination, analysis or test purposes

Description of procedure

Simultaneous release for free circulation and home use of goods imported for examination, analysis or test purposes (Council Regulation 1186/2009 Article 98).

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 is claimed.

Conditions for use

The use of this additional procedure code constitutes a declaration by the importer that the goods are being entered for free circulation either:

  • 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/packing tobacco products

The use of this additional procedure code constitutes a declaration by the importer that the goods are being entered for free circulation:

  • they will abide by all the conditions of notice 374
  • that if any of the declared goods aren’t used up or destroyed in the course of the tests they will be disposed of only as specifically allowed by NIRU
  • information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import

Refer to the detailed conditions shown in notice 374.

Restrictions on usage

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.

Goods used in examination, analysis or tests which in themselves constitute sales promotion operations shall not enjoy relief.

Products remaining after testing (including products produced by the examination, analysis or tests) must be:

  • completely destroyed or rendered commercially valueless on completion of examination, analysis or testing; or
  • surrendered to the state without causing it any expense, where this is possible under national law; or
  • in duly justified circumstances, exported outside the territory of the customs union.
  • otherwise they will be subject to the relevant import duties at the rate applying on the date of completion of the examinations, analyses or tests, on the basis of the type of goods and the customs value ascertained or accepted on that date by the competent authorities

Only those Excise goods required to test machines for making/packing tobacco products are eligible for relief from excise duty. Where eligible goods are claiming excise duty relief, additional procedure code 1RE must also be declared in DE 1/11. Where eligible, failure to declare all codes will result in only a single tax type being relieved.

This additional procedure code cannot be used with Entry in Declarant’s Records (EIDR).

Notice

Notice 374: importing goods for test free of duty and VAT.

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

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

Coverage AI statement code Details to be declared
Goods for test. Approval note from NIRU attached. See additional procedure code (DE 1/11) C33. GEN16 Enter the month and year tests are expected to be completed. For example: 01/06.

Only required where excise duty relief is claimed for goods consumed in the testing process, enter in DE 2/3:

Coverage AI statement code Details to be declared
Relief/ Suspension of Excise Duty Claimed.
This code is only to be used in conjunction with code 1RE in DE 1/11 (Additional procedure code).
Note: This AI statement and additional procedure code 1RE may only be used where expressly instructed by the additional procedure codes in appendix 2: DE 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.
RED01 Enter:
‘Relief from Excise Duty claimed’ followed by the reason for the claim, for instance:
‘Goods to be consumed by tests’.

Documents produced, certificates and authorisations, additional references (DE 2/3)

Only required where excise duty relief is claimed for goods consumed in the testing process, enter in DE 2/3:

Document code to be declared Description and usage of code Details to be entered on the declaration
9AIE Evidence required by additional procedure code (DE 1/11) C33: Excise goods consumed in tests, relief from Excise Duty. Enter the:
type and quantity of goods to be consumed the type of tests to be performed
followed by status code ‘JP’

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Excise goods

Where eligible goods are claiming excise duty relief, additional procedure code 1RE must also be declared in DE 1/11. Where eligible, failure to declare all codes will result in only a single tax type being relieved. When using 1RE in conjunction with C33, AI code RED01 will be required in DE 2/2 and document code 9AIE will be required in DE 2/3.

Relief from Excise Duty isn’t available for the following and Excise Duty must to be paid on them.

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

Notes

Additional procedure code C33 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C34: Consignments, sent to organisations protecting copyrights or industrial and commercial patent rights

Description of procedure

Simultaneous release for free circulation and home use of consignments, sent to organisations protecting copyrights or industrial and commercial patent rights (Council Regulation 1186/2009 Article 102).

Goods covered

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 is claimed.

See section 4 and 5 of notice 342 for goods covered.

Conditions for use

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

Refer to the detailed conditions shown in Notice 374.

Restrictions on usage

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

Notice

Notice 342: importing miscellaneous documents and other related Articles free of duty and VAT.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C34 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C35: Tourist Information literature

Description of procedure

Simultaneous release for free circulation and home use of tourist information literature (Council Regulation 1186/2009 Article 103).

Goods covered

The following Tourist Information Literature may claim import duty relief under this additional procedure code:

  • 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 principal 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 such literature contains not more than 25 % of private commercial advertising matter, excluding all private commercial advertising for Union established 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 Union established firms
  • reference material supplied to accredited representatives or correspondents appointed by official national tourist agencies and not intended for distribution, namely yearbooks, lists of telephone or telex numbers, hotel lists, fairs catalogues, specimens of craft goods of negligible value, and literature on museums, universities, spas or other similar establishments

See section 4 and 5 of notice 342 for more information on the types of goods covered.

Conditions for use

Consignments can be bulked in accordance with the rules specified in the UK Trade Tariff, CDS Volume 3, Imports.

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

Refer to the detailed conditions shown in notice 342.

Restrictions on usage

Printed advertising material can’t be bulked from one sender to a single recipient for relief purposes. This additional procedure code should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty.

Notice

Notice 342: importing miscellaneous documents and other related Articles free of duty and VAT.

Specific fields in the declaration/notes on completion

Documents produced, certificates and authorisations, additional references (DE 2/3)

Document code to be declared Description and usage of code Details to be entered on the declaration
N271 Goods manifest:
Attach a list of goods for which relief is being claimed:
For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.
Enter the reference number of the goods manifest/ list. Where a sequentially numbered range of manifests/ lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned.
Use one of the following status codes (see appendix 5B: DE 2/3 document status codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C35 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C36: Miscellaneous documents and Articles

Description of procedure:

Simultaneous release for free circulation and home use of miscellaneous documents and Articles (Council Regulation 1186/2009 Article 104).

Goods covered

The following types of documents and Articles may be imported with a claim to duty relief using this additional procedure code:

  • documents sent free of charge to the public services of 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 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 member states
  • reports, statements, notes, prospectuses, application forms and other documents drawn up by 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, in so far as duty-free admission does not give rise to abuses or to major distortions of competition
  • 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 territory of the customs union
  • documents to be used in examinations held in the territory of the customs union 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 customs territory of the customs union
  • 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 territory of the customs union
  • 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

See section 4 and 5 of notice 342 for more information on The goods covered by this additional procedure code.

Conditions for use

Share and Bond Certificates: This additional procedure code may only be used for valid, issued share and bond certificates drawn up by the companies registered in a third country and sent direct to the bearer or subscriber.

The value declared for the imported bonds and securities (DE 4/14 (Item Price/ Amount) and DE 8/6 (Statistical Value) should be the paper value of the bonds or securities and not the issued face value.

Consignments can be bulked in accordance with the rules specified in the UK Trade Tariff, CDS Volume 3, Imports.

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

Refer to the detailed conditions shown in notice 342.

Restrictions on usage

Share and bond certificates: this additional procedure code must not be used for share and bond certificates that need registration by the fiscal agent before becoming valid.

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

Notice

Notice 342: importing miscellaneous documents and other related Articles free of duty and VAT.

Specific fields in the declaration/notes on completion

Documents produced, certificates and authorisations, additional references (DE 2/3)

Document code to be declared Description and usage of code Details to be entered on the declaration
N271 Goods manifest:
Attach a list of goods for which relief is being claimed:
For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.
Enter the reference number of the goods manifest/ list. Where a sequentially numbered range of manifests/ lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned.
Use one of the following status codes (see appendix 5B: DE 2/3 document status codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C36 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C37: Ancillary materials for the stowage and protection of goods during their transport

Description of procedure

Simultaneous release for free circulation and home use of various materials such as rope, straw, cloth, paper and cardboard, wood and plastics which are used for the stowage and protection – including heat protection – of goods during their transport from a third country to the territory of the customs union, not normally reusable, shall be admitted free of import duties. (Council Regulation 1186/2009 Article 105).

Goods covered

Materials such as rope, straw, cloth, paper and cardboard, wood and plastics which are used for the stowage and protection, including heat protection, of goods during their transport from a third country to the territory of the customs union, not normally reusable.

Conditions for use

The materials such as rope, straw, cloth, paper and cardboard, wood and plastics must be imported with the goods they are being used to stow or protect

Restrictions on usage

Materials used in the stowage and protection of imported goods must comply with all prohibitions and restrictions, in particular those related to plant heath controls.

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

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C37 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C38: Litter, fodder and feeding stuffs for animals during their transport

Description of procedure

Simultaneous release for free circulation and home use of Litter, fodder and feeding stuffs of any description put on board the means of transport used to convey animals from a third country to the territory of the customs union for the purpose of distribution to the said animals during the journey shall be admitted free of import duties. (Council Regulation 1186/2009 Article 106).

Goods covered

Litter, fodder and feeding stuffs of any description put on board the means of transport used to convey animals from a third country to the territory of the customs union for the purpose of distribution to the said animals during the journey.

Conditions for use

Litter, fodder and feeding stuffs must be suitable for the animals being transported and must be in quantities which could reasonably be expended during the journey.

Restrictions on usage

Additional procedure code C38 is not to be used for general imports of litter, fodder or feeding stuffs.

Litter, fodder and feeding stuffs must comply with all prohibitions and restrictions, in particular those related to animal and plant heath controls.

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

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C38 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C39: Fuel and lubricants present in land motor vehicles and special containers

Description of procedure

Fuel contained in the standard tanks of private and commercial motor vehicles and motor cycles.

Fuel contained in special containers and fuel contained in portable tanks carried by private motor vehicles and motor cycles.

A maximum of 10 litres per vehicle shall be admitted free of import duties (Council Regulation 1186/2009 Article 106).

Goods covered

Fuel contained in the standard tanks of private and commercial motor vehicles.

Conditions for use

A maximum of 10 litres per vehicle may claim import duty relief.

The fuel must be fitted in standard tank or special container as defined below:

A standard tank is defined as:

  • the tanks permanently fixed by the manufacturer to all motor vehicles of the same type as the vehicle in question and whose permanent fitting enables fuel to be used directly, both for the purpose of propulsion and, where appropriate, for the operation, during transport, of refrigeration systems and other systems
  • gas tanks fitted to motor vehicles designed for the direct use of gas as a fuel and tanks fitted to the other systems with which the vehicle may be equipped
  • tanks permanently fixed by the manufacturer to all containers of the same type as the container in question and whose permanent fitting enables fuel to be used directly for the operation, during transport, of the refrigeration systems and other systems with which special containers are equipped

A special container is defined as any container fitted with specially designed apparatus for refrigeration systems, oxygenation systems, thermal insulation systems, or other systems.

C39 also applies to the lubricants present in the motor vehicles and required for their normal operation during the journey in question.

The fuel and lubricants must only be used in the vehicle in which they were imported

Restrictions on usage

Additional procedure code C39 may not be used to claim import duty relief on quantities of fuel in excess of 10 litres per vehicle.

Additional procedure code C39 may not be used to claim import duty relief on fuel transported in containers other than those defined above.

Fuel admitted duty-free may not be used in a vehicle other than that in which it was imported nor be removed from that vehicle and stored, except during necessary repairs to that vehicle, nor be transferred, whether for a consideration or free of charge.

Vehicles and special containers are limited to 200 litres of fuel.

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

This additional procedure code cannot be used with Entry in Declarant’s Records (EIDR).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C39 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C40: Materials for cemeteries for, and memorials to, war victims

Description of procedure

Simultaneous release for free circulation and home use of materials for cemeteries for, and memorials to, war victims (Council Regulation 1186/2009 Article 112).

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 is claimed, including the:

  • commonwealth War Graves Commission
  • american Battle Monuments Commission

Conditions for use

The relief 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.

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

Restrictions on usage

The relief does not cover goods, which don’t contribute to the construction, upkeep or ornamentation of war graves or monuments, for example private motor cars and cycles, alcohol and tobacco products.

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an indirect representative (code ‘3’ declared in DE 3/21 (representative status).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C40 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C41: Coffins, funerary urns and ornamental funerary

Description of procedure

Simultaneous release for free circulation and home use of coffins, funerary urns and ornamental funerary Articles (Council Regulation 1186/2009 Article 113).

Goods covered

Relief applies to:

  • coffins containing bodies and urns containing the ashes of deceased persons, as well as the flowers, funeral wreaths and other ornamental objects normally accompanying them
  • flowers wreaths and other ornamental objects brought by persons resident outside the territory of the customs union, attending a funeral or coming to decorate graves in the territory of the customs union provided these importations do not reflect, by either their nature or their quantity, any commercial intent

Restrictions on usage

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C41 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C42: Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the union (duty relief subject to an undertaking)

Description of procedure

Simultaneous release for free circulation and home use of personal property entered for free circulation before the person concerned establishes his normal place of residence in the territory of the customs union (duty relief subject to an undertaking) (Council Regulation 1186/2009 Article 9(1)).

Goods covered

Household effects and personal property belonging to natural persons transferring their normal place of residence (ToR) to the United Kingdom only.

Relief will be granted provided that an undertaking is provided to establish the normal place of residence within a period of six months.

Conditions for use

All items in this consignment declared to ToR must be retained by the Importer 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.

Restrictions on usage

The relief does not apply to alcoholic beverages, tobacco and tobacco products, commercial vehicles or Articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts, and goods you have not possessed or used for at least six months.

Any consignments applying for ToR elsewhere in the EU must not be declared to this additional procedure code.

Such consignments may only be approved for ToR by the destination member state’s own Customs Authority. These consignments should instead be sent onwards using Union Transit procedures.

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Notice

Notice 5: Transfer of Residence - moving to or returning to the UK from outside the EU.

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

Coverage AI statement code Details to be declared
Transfer of Residence (ToR) relief for household effects and personal property belonging to natural persons transferring their normal place of residence to the United Kingdom only.
See additional procedure codes (DE 1/11) C01, C02, C06, C42, C43, C60 & C61.
ToR01 Enter the ToR authorisation number granted.

Documents produced, certificates and authorisations, additional references (DE 2/3)

Goods manifest

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

These should be declared using the relevant document codes between N235 – N787 as appropriate. The document codes which may be used, and their completion instructions may be found in appendix 5A: DE 2/3 Documents and Other Reference Codes (Union).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C42 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

Security required

Security will be required as per Article 9 in CSDR Regulation 1186/2009 where any revenue due is not paid at the time of release to the Procedure. An appropriate Method of Payment code should be declared in DE 4/8 (see appendix 9: DE 4/8: method of payment codes for details of the codes which may be used).

You can view the full list of C series codes.

C43: Personal property belonging to a natural person having intention to transfer his normal place of residence to the union (duty-free admission subject to an undertaking)

Description of procedure

Simultaneous release for free circulation and home use of personal property belonging to a natural person having intention to transfer his normal place of residence to the union (duty-free admission subject to an undertaking) (Council Regulation 1186/2009 Article 10).

Goods covered

Where, owing to occupational commitments, the person has left his third country place of residence without establishing his normal place of residence in the territory of the customs union, but has the intention to do so to transfer his household effects and personal property.

Relief will be granted provided that an undertaking is provided to establish the normal place of residence within a period of six months. Security will be required as per Article 9 in CSDR Regulation 1186/2009.

Conditions for use

All items in this consignment declared to ToR must be retained by the Importer 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.

Restrictions on usage

The relief does not apply to alcoholic beverages, tobacco and tobacco products, commercial vehicles or Articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts, and goods you have not possessed or used for at least six months.

Any consignments applying for ToR elsewhere in the EU must not be declared to this additional procedure code.

Such consignments may only be approved for ToR by the destination member state’s own Customs Authority. These consignments should instead be sent onwards using Union Transit procedures.

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Notice

Notice 5: Transfer of Residence - moving to or returning to the UK from outside the EU.

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

Coverage AI statement code Details to be declared
Transfer of Residence (ToR) relief for household effects and personal property belonging to natural persons transferring their normal place of residence to the United Kingdom only.
See additional procedure codes (DE 1/11) C01, C02, C06, C42, C43, C60 & C61.
ToR01 Enter the ToR authorisation number granted.

Documents produced, certificates and authorisations, additional references (DE 2/3)

Goods manifest

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

These should be declared using the relevant document codes between N235 – N787 as appropriate. The document codes which may be used, and their completion instructions may be found in appendix 5A: DE 2/3 Documents and Other Reference Codes (Union).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C43 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

Security required

Security may be required as per Article 9 in CSDR Regulation 1186/2009 where any revenue due is not paid at the time of release to the Procedure. An appropriate Method of Payment code should be declared in DE 4/8 (see appendix 9: DE 4/8: method of payment codes for details of the codes which may be used).

You can view the full list of C series codes.

C44: Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the union

Description of procedure

Simultaneous release for free circulation and home use of personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the territory of the customs union (Council Regulation 1186/2009 Article 20).

Goods covered

Inherited goods for which relief from Customs Duty is claimed.

Any personal property acquired by inheritance by legal persons engaged in a non-profit making activity established in the of the territory of the customs union.

Examples are:

  • jewellery, stamp collections, bicycles and private motor vehicles, caravans, trailers, pleasure craft and private aircraft
  • household furnishings
  • family pets and saddle animals
  • portable items (such as doctor’s bag, musicians’ instruments, photographers’ cameras and equipment) used by the deceased in their trade or profession

Conditions for use

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.

The conditions in notice 368 must be met. This relief only applies to goods inherited from a deceased person.

Restrictions on usage

Relief does not apply to:

  • alcoholic drinks, tobacco and tobacco products
  • stocks of raw materials and finished or semi-finished products
  • tools of trade other than the portable items (such as doctor’s bag, musicians’ instruments, photographers’ cameras and equipment) used by the deceased in their trade or profession
  • commercial vehicles
  • livestock and stocks of agricultural products which are more than what are required to meet a family’s normal needs
  • goods bought from the executor of the estate
  • goods bought or received as a gift from the person who legally inherited them

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Notice

Notice 368: importing inherited goods free of duty and VAT.

Specific fields in the declaration/notes on completion

Documents produced, certificates and authorisations, additional references (DE 2/3)

Inherited goods Form C1421 - Enter:

Document code to be declared Description and usage of code Details to be entered on the declaration
1421 Form C1421 - Importing inherited goods free of duty and VAT (Notice 368). Enter the applicant’s reference number from Form C1421.
Use one of the following status codes (see appendix 5B: DE 2/3 document status codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XA, XB.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C44 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

Additional documents needed

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

You can view the full list of C series codes.

C45: Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the territory of the customs union

Description of procedure

Simultaneous release for free circulation and home use of agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the territory of the customs union (Council Regulation 1186/2009 Article 35).

Goods covered

Certain agricultural products and products intended for agricultural use, for example:

  • agricultural and stock farming
  • bee-keeping
  • horticultural
  • forestry products

Products should not have undergone any treatment other than that which normally follow their harvest or production.

Conditions for use

Stock-farming products must be derived from animals which originated in the customs union or animals which are in already in free circulation.

Relief shall only be granted in respect of products imported by the agricultural producer or on his behalf.

Restrictions on usage:

This additional procedure code will not grant relief on stock farming products derived from animals which do not originate in the customs union or from animals which are not already in free circulation.

This additional procedure code cannot be used with Entry in Declarant’s Records (EIDR) where a licence or certificate is required at the time the imported goods are released to free circulation (controlled goods may only be entered using Simplified Declaration Procedure).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C45 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C46: Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a member state and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen

Description of procedure

Simultaneous release for free circulation and home use of products of fishing or fish-farming activities carried out in the lakes or waterways bordering a member state and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen (Council Regulation 1186/2009 Article 38).

Goods covered

Certain agricultural products and products intended for agricultural use (products of fishing or fish farming activities or products of hunting activities).

Products should not have undergone any treatment other than that which normally follow their harvest or production.

Conditions for use

Relief shall only be granted in respect of products imported by the agricultural producer or on his behalf.

Restrictions on usage:

This additional procedure code cannot be used with Entry in Declarant’s Records (EIDR) where a licence or certificate is required at the time the imported goods are released to free circulation (controlled goods may only be entered using Simplified Declaration Procedure).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C46 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C47: Seeds, fertilisers and products for treatment of soil and crops intended for use on property located in the territory of the customs union adjoining a third country

Description of procedure

Simultaneous release for free circulation and home use of seeds, fertilisers and products for treatment of soil and crops intended for use on property located in the territory of the customs union adjoining a third country (Council Regulation 1186/2009 Article 39).

Goods covered

Relief is restricted to the quantity of seeds, fertilizers or other products required for the purpose operating the property and imported into the territory of the customs union by the agricultural producer or someone on his behalf.

Restrictions on usage

This additional procedure code cannot be used with Entry in Declarant’s Records (EIDR) where a licence or certificate is required at the time the imported goods are released to free circulation (controlled goods may only be entered using Simplified Declaration Procedure).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C47 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C48: Goods contained in the personal luggage and exempted from VAT

Description of procedure

Simultaneous release for free circulation and home use of goods contained in the personal luggage where they meet the conditions necessary to also relieve import VAT and excise duties where applicable (Council Regulation 1186/2009 Article 41).

Goods covered

Goods contained in the personal luggage of travellers coming from a third country which are not eligible to be declared using an oral declaration, provided such goods are also exempt from import VAT and excise duties (where applicable).

Conditions of use

The use of additional procedure code C48 will only relieve the customs duty.

The goods may only claim duty relief where they are also eligible for import VAT relief and excise duty relief, where applicable.

This additional procedure code should only be used where the goods are not eligible to be declared on an oral declaration, for example, the goods are subject to admissibility controls such as licencing requirements, prohibition or restrictions (EU Reg. No. 2015/2446, Article 142).

Restrictions on usage:

This additional procedure code may only be used where the goods are eligible for:

  • customs duty relief
  • import VAT relief
  • excise duty relief

Where the goods are eligible for import VAT relief and excise duty relief, additional procedure codes F45 (to relief import VAT) and 1RE (to relieve excise duty must also be declared in DE 1/11 against the goods item concerned. Failure to declare all three additional procedure codes will result in the revenue relief being applied incorrectly.

This additional procedure code should not be used where the goods are eligible to be declared using an oral declaration (EU Reg. No. 2015/2446, Article 141).

This additional procedure code cannot be used with Simplified Declaration Procedure (SDP) or Entry in Declarant’s Records (EIDR).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C48 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C49: Goods for charitable or philanthropic organisations: goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons

Description of procedure

Simultaneous release for free circulation and home use of goods of every description to be used for fund-raising at occasional charity events for the benefit of needy persons by charitable or philanthropic organisations (Council Regulation 1186/2009 Article 61(1)(b).

Goods covered

Relief applies to goods imported to be used or sold at charity events for the benefit of needy people. Needy people are defined as those persons requiring any of the basic necessities, such as food, medicine, clothing and bed-clothes.

Conditions for use

Goods may be imported to this additional procedure code by the following charitable and philanthropic organisations:

  • those registered by the Charities Commission or the Office of the Scottish Charities Regulator
  • state organisations which are devoted to welfare

The following organisations may also claim relief under this additional procedure code providing they are non-profit making and the imported goods are intended for use at fund-raising events for the benefit of the needy:

  • hospitals
  • youth organisations
  • clubs, homes and hostels for the aged
  • orphanages and children’s homes
  • organisations set up for the relief of distress caused by particular disasters in the customs union
  • organisations concerned with the relief of distress generally (such as the British Red Cross Society or the Salvation Army)

The goods must have been supplied:

  • free of charge from a person or organisation established outside the customs union
  • without any commercial intent on the part of the donor

An ‘occasional charity event’ means any event held normally not more than 4 times a year by any one organisation.

Refer to the detailed conditions shown in notice 317.

Use of this additional procedure code 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 relieved. (VAT may be relieved under additional procedure code F45)

Restrictions on usage:

This duty relief is not available to support any business or commercial activities that will involve retail sales and hire charges of the imported goods, or for goods manufactured or produced by a third party who then charges the charity organisation accordingly.

The following specific goods however are not eligible for relief:

  • alcoholic products (including alcohol based perfume)
  • tobacco and tobacco products
  • coffee and tea
  • motor vehicles other than ambulances
  • items associated solely with worship such as statues and pulpits
  • any goods whose importation would give rise to abuse or major distortion of competition

HMRC may limit the quantities or kinds of goods which you can import to prevent abuse or distortion of competition rules.

Notice

Notice 317: imports by charities free of duty and VAT.

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

Where the goods are imported by a Charitable Organisation, enter:

Coverage AI statement code Details to be declared
For use on imports by charities free of duty and VAT. See additional procedure code (DE 1/11) C10, C20, C49 & C50. CCR01 Enter the Charities Commission Registration Number.

VAT

Where eligible for VAT relief under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C49 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C50: Goods for charitable or philanthropic organisations: equipment and office materials sent free of charge

Description of procedure

Simultaneous release for free circulation and home use of goods imported by charitable or philanthropic organisations of equipment and office materials sent free of charge to be used to run the organisation solely for the benefit of needy people (Council Regulation 1186/2009 Article 61(1)(c).

Goods covered

Machines, tools and equipment of the service industry, office materials, fixtures and fittings which you receive:

  • free of charge from a person or organisation established outside the customs union
  • without any commercial intent on the part of the donor
  • solely to help run your organisation and carry out your charitable and philanthropic aims for the benefit of needy people

Conditions for use

Goods may be imported to this additional procedure code by the following charitable and philanthropic organisations:

  • those registered by the Charities Commission or the Office of the Scottish Charities Regulator
  • state organisations which are devoted to welfare

The following organisations may also claim relief under this additional procedure code providing they are non-profit making and as long as their objective is the welfare of the needy:

  • hospitals
  • youth organisations
  • clubs, homes and hostels for the aged
  • orphanages and children’s homes
  • organisations set up for the relief of distress caused by particular disasters in the customs union
  • organisations concerned with the relief of distress generally (such as the British Red Cross Society or the Salvation Army)

The goods must have been supplied:

  • free of charge from a person or organisation established outside the customs union
  • without any commercial intent on the part of the donor

Use of this additional procedure code 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 relieved. (VAT may be relieved under additional procedure code F45)

Refer to the detailed conditions shown in notice 317.

Restrictions on usage:

The following specific goods however are not eligible for relief:

  • alcoholic products (including alcohol based perfume)
  • tobacco and tobacco products
  • coffee and tea
  • motor vehicles other than ambulances
  • items associated solely with worship such as statues and pulpits
  • any goods whose importation would give rise to abuse or major distortion of competition. We may therefore limit the quantities or kinds of goods which you can import

Notice

Notice 317: imports by charities free of duty and VAT.

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

Where the goods are imported by a Charitable Organisation, enter:

Coverage AI statement code Details to be declared
For use on imports by charities free of duty and VAT. See additional procedure code (DE 1/11) C10, C20, C49 & C50. CCR01 Enter the Charities Commission Registration Number.

VAT

Where eligible to claim VAT relief under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C50 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C51: Cups, medals and similar Articles of an essentially symbolic nature which having been awarded in a third country to persons having their normal place of residence in the customs territory of the union

Description of procedure

Simultaneous release for free circulation and home use of cups, medals and similar Articles of an essentially symbolic nature which having been awarded in a third country to persons having their normal place of residence in the customs territory as a tribute to their activities in fields such as the arts, the sciences, sport or the public service or as in recognition for merit at a particular event, are imported into the territory of the customs union by such persons themselves (Council Regulation 1186/2009 Article 81(b).

Goods covered

Relief applies to awards, trophies, cups, medals and similar Articles of an essentially symbolic nature awarded free of charge either:

  • as tributes
  • in recognition of activities in any field or for merit at a particular event, such as an international competition
  • as an award for an act of courage or dedication to persons who normally reside in the customs union

Awarded in third countries and imported by the recipient.

Conditions for use

Goods can claim import duty relief if they are imported by an entitled person who has received a decoration or award in a third country.

Form C920 may be required to support the claim to relief.

The proof needed to get relief depends on the circumstances in which the decoration or award is made. HMRC will normally accept any certificate or press publicity material relating to the decoration or award, or a letter or statement from the donor or organiser of the event.

To support the application to relief, the evidence should name the claimant personally.

HMRC reserves the right to contact the donors or organisers of the award to fully confirm the evidence provided is genuine and legitimate.

Refer to the detailed conditions shown in notice 364.

Restrictions on usage

Goods excluded from relief:

  • watches, cameras, cars
  • long service awards made to employees by employers or colleagues
  • prizes won in unimportant competitions such as deck games and card games
  • Articles bought with prize money
  • gifts or prizes given instead of payment
  • cases where the donor appears to be motivated largely by commercial considerations
  • any consumables such as alcoholic drinks, tobacco products, foods
  • souvenirs distributed which are not in keeping with the nature of the event

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an indirect representative (code ‘3’ declared in DE 3/21 (representative status).

Notice

Notice 364: importing decorations and awards free of duty and VAT.

Specific fields in the declaration/notes on completion

Documents produced, certificates and authorisations, additional references (DE 2/3)

Where required, enter:

Document code to be declared Description and usage of code Details to be entered on the declaration
920C Declaration for imported decorations and awards. Relief from import Duty and VAT.
Form C920 may be required to qualify for the relief.
Enter the applicant’s reference number as completed on Form C920.
Where C920 is not required, enter an alternative reference number from the evidence provided to support the importation of the award.
Use one of the following status codes (see appendix 5B: DE 2/3 document status codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XA, XB.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C51 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

Additional document needed

Claim form C920 may be required to be eligible for this relief.

You can view the full list of C series codes.

C52: Cups, medals and similar Articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country, to be presented in the Customs Territory of the union, to a person having their normal place of residence in the EU

Description of procedure

Simultaneous release for free circulation and home use of cups, medals and similar Articles of an essentially symbolic nature given free of charge by authorities or persons established in a third country to be presented in the Customs Territory of the union to a person having their normal place of residence in the EU (Council Regulation 1186/2009 Article 81(c).

Goods covered

Relief applies to awards, trophies, cups, medals and similar Articles which meet the following requirements: the imported items are

  • symbolic in nature
  • given free of charge by authorities or persons established in a third country
  • to be presented in the territory of the customs union
  • to persons having their normal place of residence in the territory of the customs union

The award trophies, cups, medals and similar Articles are to be awarded either:

  • as tributes
  • in recognition of activities in any field or for merit at a particular event, such as an international competition
  • as an award for an act of courage or dedication to persons who normally reside in the customs union

By authorities or persons established in third countries and imported for presentation in the customs union.

Conditions for use

Relief may be claimed by the person who is to present a decoration or award to an entitled person in the customs union.

The proof needed to get relief depends on the circumstances in which the decoration or award is made. Evidence will normally be required providing the details of the event at which the items will be awarded and/or details of the intended recipient, if the item is being imported for award to a particular person.

Form C920 may be required to support the claim to relief.

Refer to the detailed conditions shown in notice 364.

Restrictions on usage

Goods excluded from relief:

  • watches, cameras, cars
  • long service awards made to employees by employers or colleagues
  • prizes won in unimportant competitions such as deck games and card games
  • Articles bought with prize money
  • gifts or prizes given instead of payment
  • cases where the donor appears to be motivated largely by commercial considerations
  • any consumables such as alcoholic drinks, tobacco products, foods
  • souvenirs distributed which are not in keeping with the nature of the event

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an indirect representative (code ‘3’ declared in DE 3/21 (representative status).

Notice

Notice 364: importing decorations and awards free of duty and VAT.

Specific fields in the declaration/notes on completion

Documents produced, certificates and authorisations, additional references (DE 2/3)

Where required, enter:

Document code to be declared Description and usage of code Details to be entered on the declaration
920C Declaration for imported decorations and awards. Relief from import Duty and VAT.
Form C920 may be required to qualify for the relief.
Enter the applicant’s reference number as completed on Form C920.
Where C920 is not required, enter an alternative reference number from the evidence provided to support the importation of the award.
Use one of the following status codes (see appendix 5B: DE 2/3 document status codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XA, XB.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C52 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

Additional document needed

Claim form C920 may be required to be eligible for this relief.

You can view the full list of C series codes.

C53: Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events

Description of procedure

Simultaneous release for free circulation and home use of awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events (Council Regulation 1186/2009 Article 81(d).

Goods covered

Relief applies to:

  • awards, cups, medals, trophies and souvenirs of a symbolic nature
  • with no commercial intent
  • of limited value
  • imported for distribution free of charge at business conferences or similar international events
  • to persons normally resident in third countries

Conditions for use

The proof needed to get relief will depend on the circumstances in which the awards, cups, medals, trophies or souvenirs are distributed.

HMRC will normally accept any certificate or press publicity material relating to the event, or a letter or statement from the organiser of the event.

HMRC reserves the right to contact the organisers to confirm the evidence provided is genuine and legitimate.

Refer to the detailed conditions shown in notice 364.

Restrictions on usage

Goods must only be supplied to persons normally resident in third countries.

Goods excluded from relief:

  • watches, cameras, cars
  • long service awards made to employees by employers or colleagues
  • prizes won in unimportant competitions such as deck games and card games
  • Articles bought with prize money
  • gifts or prizes given instead of payment
  • cases where the donor appears to be motivated largely by commercial considerations
  • any consumables such as alcoholic drinks, tobacco products, foods
  • souvenirs distributed which are not in keeping with the nature of the event

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an indirect representative (code ‘3’ declared in DE 3/21 (representative status).

Notice

Notice 364: importing decorations and awards free of duty and VAT.

Specific fields in the declaration/notes on completion

Documents produced, certificates and authorisations, additional references (DE 2/3)

Where required, enter:

Document code to be declared Description and usage of code Details to be entered on the declaration
920C Declaration for imported decorations and awards. Relief from import Duty and VAT.
Form C920 may be required to qualify for the relief.
Enter the applicant’s reference number as completed on Form C920.
Where C920 is not required, enter an alternative reference number from the evidence provided to support the importation of the award.
Use one of the following status codes (see appendix 5B: DE 2/3 document status codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XA, XB.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C53 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

Additional document needed

Claim form C920 may be required to be eligible for this relief.

You can view the full list of C series codes.

C54: Goods imported into the territory of the customs union by persons coming to pay an official visit in the territory of the customs union and who intend to offer them on that occasion as gifts to the host authorities

Description of procedure

Simultaneous release for free circulation and home use of goods imported into the territory of the customs union by persons coming to pay an official visit in the territory of the customs union and who intend to offer them on that occasion as gifts to the host authorities (Council Regulation 1186/2009 Article 82(b).

Goods covered

Relief applies to gifts being presented to the host authorities during an official visit.

Conditions for use

Exemption shall be granted only:

  • where the Articles intended as gifts are offered on an occasional basis
  • where they do not, by their nature, value or quantity, reflect any commercial interest
  • if they are not used for commercial purposes

Restrictions on usage

No exemption shall be granted for alcoholic products, tobacco or tobacco products.

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an indirect representative (code ‘3’ declared in DE 3/21 (representative status).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C54 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C55: Official Gifts, from one official body to another official body

Description of procedure

Simultaneous release for free circulation and home use of goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the territory of the customs union and approved by the competent authorities to receive such Articles free of duty (Council Regulation 1186/2009 Article 82(c).

Conditions for use

Exemption shall be granted only:

  • where the Articles intended as gifts are offered on an occasional basis
  • where they do not, by their nature, value or quantity, reflect any commercial interest
  • if they are not used for commercial purposes

Restrictions on usage

No exemption shall be granted for alcoholic products, tobacco or tobacco products.

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an indirect representative (code ‘3’ declared in DE 3/21 (representative status).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C55 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C56: Articles for advertising purposes, of no intrinsic commercial value

Description of procedure

Simultaneous release for free circulation and home use of Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise (Council Regulation 1186/2009 Article 89).

Goods covered

Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which apart from their advertising function, are not capable of being used.

Conditions for use

See detailed conditions in notice 342.

Consignments can be bulked in accordance with the rules specified in the UK Trade Tariff, CDS Volume 3, Imports.

Refer to the detailed conditions shown in notice 342.

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

Restrictions on usage:

Printed advertising material can’t be bulked from one sender to a single recipient for relief purposes.

Each consignment must contain no more than one document or a single copy of each document if it is made up of several documents.

Consignments comprising several copies of the same document may still be eligible for relief, provided their total gross weight does not exceed one kilogram.

See section 5 of notice 342 for all exclusions.

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

Notice

Notice 342: importing miscellaneous documents and other related Articles free of duty and VAT.

Specific fields in the declaration/notes on completion

Documents produced, certificates and authorisations, additional references (DE 2/3)

Document code to be declared Description and usage of code Details to be entered on the declaration
N271 Goods manifest:
Attach a list of goods for which relief is being claimed:
For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.
Enter the reference number of the goods manifest/ list. Where a sequentially numbered range of manifests/ lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned.
Use one of the following status codes (see appendix 5B: DE 2/3 Document Status Code for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C56 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C57: Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the territory of the customs union and displayed at a trade fair or similar event

Description of procedure

Simultaneous release for free circulation and home use of goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the territory of the customs union and displayed at a trade fair or similar event (Council Regulation 1186/2009 Article 90 (1)(b).

Conditions for use

Goods must be consumed or destroyed at the exhibition and must be appropriate, in their total value and quantity, to the nature of the exhibition, the number of visitors and the extent of the exhibitor’s participation.

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) will be required as evidence to demonstrate the usage of the goods at the event. This should be declared using document code 271 in DE 2/3 (see below).

This additional procedure code is only available to a UK based EORI. The party declared as the importer, in DE 3/16, will be responsible for compliance with the conditions of the relief, any post-clearance audit queries and debt liabilities. This liability will be shared with the agent/ representative where indirect representation is declared (code ‘3’ declared in DE 3/21 (Representative Status Code).

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

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

Restrictions on usage

Alcoholic products, tobacco products and fuels, whether solid, liquid or gaseous aren’t eligible for this relief and must be declared to another customs procedure.

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

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

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

Coverage AI statement code Details to be declared
For use when relief or suspension of duty is claimed for goods to be used at a trade fair or similar event GEN52 Enter the name, address, postcode and date of the event
Document code to be declared Description and usage of code Details to be entered on the declaration
N271 Goods manifest:
Attach a list of goods for which relief is being claimed:
For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.
Enter the reference number of the goods manifest/ list. Where a sequentially numbered range of manifests/ lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned.
Use one of the following status codes (see appendix 5B: DE 2/3 document status codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS.

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C57 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C58: Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used

Description of procedure

Simultaneous release for free circulation and home use of various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event and which are destroyed by being used (Council Regulation 1186/2009 Article 90 (1)(c).

Goods covered

Goods imported to outfit temporary stands at trade fairs or similar events occupied by representatives of third country organisations, that will be destroyed by virtue of their use in outfitting the stands.

Conditions for use

The goods must be completely used up/destroyed by virtue of being used at the trade fair or similar event.

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) will be required as evidence to demonstrate the usage of the goods at the event. This should be declared using document code 271 in DE 2/3 (see below).

This additional procedure code is only available to a UK based EORI. The party declared as the importer, in DE 3/16, will be responsible for compliance with the conditions of the relief, any post-clearance audit queries and debt liabilities. This liability will be shared with the agent/ representative where indirect representation is declared (code ‘3’ declared in DE 3/21 (Representative Status Code).

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

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

Restrictions on usage

Alcoholic products, tobacco products and fuels, whether solid, liquid or gaseous aren’t eligible for this relief and must be declared to another customs procedure.

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

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

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

Coverage AI statement code Details to be declared
For use when relief or suspension of duty is claimed for goods to be used at a trade fair or similar event GEN52 Enter the name, address, postcode and date of the event

Documents produced, certificates and authorisations, additional references (DE 2/3)

Document code to be declared Description and usage of code Details to be entered on the declaration
N271 Goods manifest:
Attach a list of goods for which relief is being claimed:
For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.
Enter the reference number of the goods manifest/ list. Where a sequentially numbered range of manifests/ lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned.
Use one of the following status codes (see appendix 5B: DE 2/3 document status codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C58 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C59: Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other Articles supplied free of charge in order to advertise goods manufactured outside the territory of the customs union and displayed at a trade fair or similar event

Description of procedure

Simultaneous release for free circulation and home use of printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other Articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the customs union and displayed at a trade fair or similar event (Council Regulation 1186/2009 Article 90(1)(d).

Goods covered

Printed materials imported for distribution or use at a trade fair or similar event.

Other items supplied free of charge to the public in order to advertise goods manufactured outside the customs territory of the customs union and displayed at a trade fair or similar event.

Conditions for use

The goods are intended exclusively to be distributed free of charge to the public at the place where the exhibition is held.

The goods must in their total value and quantity, be appropriate to the nature of the exhibition, the number of visitors and the extent of the exhibitor’s participation.

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) will be required as evidence to demonstrate the usage of the goods at the event. This should be declared using document code 271 in DE 2/3 (see below).

This additional procedure code is only available to a UK based EORI. The party declared as the importer, in DE 3/16, will be responsible for compliance with the conditions of the relief, any post-clearance audit queries and debt liabilities. This liability will be shared with the agent/ representative where indirect representation is declared (code ‘3’ declared in DE 3/21 (Representative Status Code).

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

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

Restrictions on usage

Alcoholic products, tobacco products and fuels, whether solid, liquid or gaseous aren’t eligible for this relief and must be declared to another customs procedure.

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

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

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

Coverage AI statement code Details to be declared
For use when relief or suspension of duty is claimed for goods to be used at a trade fair or similar event GEN52 Enter the name, address, postcode and date of the event

Documents produced, certificates and authorisations, additional references (DE 2/3)

Document code to be declared Description and usage of code Details to be entered on the declaration
N271 Goods manifest:
Attach a list of goods for which relief is being claimed:
For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.
Enter the reference number of the goods manifest/ list. Where a sequentially numbered range of manifests/ lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned.
Use one of the following status codes (see appendix 5B: DE 2/3 document status codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Additional procedure code C59 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C60: Trousseaux and household effects imported on the occasion of a marriage entered for free circulation in the first two months before the wedding

Description of procedure

Simultaneous release for free circulation and home use of trousseaux and household effects imported on the occasion of a marriage entered for free circulation in the first two months before the wedding (duty relief subject to the lodging of appropriate security) (Council Regulation 1186/2009 Article 12(1), 15(1)(a).

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.

Conditions for use

The conditions in notice 5 must be met. To get the relief the claimant must:

  • be moving from a country outside the EU to the UK to live in the UK, transferring their normal place of residence to the UK
  • have lived outside the EU for at least the last 12 consecutive months
  • have used and had possession of the goods for at least the last 6 consecutive months
  • have used the goods and are going to continue using them in the new place of residence in the UK for at least the next 12 months
  • import the goods within 12 months of coming to live in the UK
  • not lend, pledge, give away, hire to others or transfer their goods within the first 12 months after the date on which they were imported

It doesn’t matter:

  • if the actual wedding takes place in or outside the EU
  • if the claimant is the only party moving their normal place of residence to the UK because their spouse already lives here

In addition to the conditions above, the claimant may bring in the wedding gifts and the wedding outfits of the bride and groom free of duty and tax, see paragraph 5.3 of notice 5.

HMRC will normally waive the first condition if it cannot be met due to circumstances beyond the claimant’s control. Evidence surrounding the waiver will be required.

To claim relief for wedding gifts, additional procedure code C61 should be declared in addition to additional procedure code C60.

Duty relief may be subject to the provision of appropriate security, see section 5.3 of notice 5.

If the claimant is coming to the UK to get married, or coming after the marriage, form ToR1 may not be required.

Restrictions on usage

The relief doesn’t apply to:

  • alcoholic beverages
  • tobacco and tobacco products
  • commercial vehicles
  • Articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts
  • goods you have not possessed or used for at least 6 months (other than wedding outfits)

If the claimant is coming to the UK to get married, or they are coming after the marriage, then the completion of form ToR1 may not be required.

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Notice

Notice 5: Transfer of Residence - moving to or returning to the UK from outside the EU.

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

Coverage AI statement code Details to be declared
Transfer of Residence (ToR) relief for household effects and personal property belonging to natural persons transferring their normal place of residence to the United Kingdom only. See additional procedure codes (data element 1/11) C01, C02, C06, C42, C43, C60 and C61. ToR01 Enter the ToR authorisation number granted.
Where a ToR1 form is not required: Enter ‘ToR authorisation not applicable’.

Documents produced, certificates and authorisations, additional references (DE 2/3)

Goods manifest

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

These should be declared using the relevant document codes between N235 – N787 as appropriate. The document codes which may be used, and their completion instructions may be found in Appendix 5A: DE 2/3 Documents and Other Reference Codes (Union).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Security required

Security may be required as per Article 9 in CSDR Regulation 1186/2009 where any revenue due is not paid at the time of release to the Procedure. An appropriate Method of Payment code should be declared in DE 4/8 (see appendix 9: DE 4/8: method of payment codes for details of the codes which may be used).

Additional procedure code C60 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

C61: Presents customarily given on the occasion of a marriage entered for free circulation in the last two months before the wedding (duty relief subject to the lodging of appropriate security)

Description of procedure

Simultaneous release for free circulation and home use of presents customarily given on the occasion of a marriage entered for free circulation in the last two months before the wedding (duty relief subject to the lodging of appropriate security) (Council Regulation 1186/2009 Article 12(2), 15(1)(a).

Goods covered

Presents customarily given on the occasion of a marriage entered for free circulation not earlier than 2 months before the wedding, nor later than 4 months after the wedding (duty relief is subject to the lodging of appropriate security). The value of the presents must not exceed €1,000 per gift, see section 5.2 of notice 5.

Conditions for use

The conditions in notice 5 must be met. To get the relief the claimant must:

  • be moving from a country outside the EU to the UK to live in the UK, transferring their normal place of residence to the UK
  • have lived outside the EU for at least the last 12 consecutive months
  • have used and had possession of the goods for at least the last 6 consecutive months
  • have used the goods and are going to continue using them in the new place of residence in the UK for at least the next 12 months
  • import the goods within 12 months of coming to live in the UK
  • not lend, pledge, give away, hire to others or transfer their goods within the first 12 months after the date on which they were imported

It doesn’t matter:

  • if the actual wedding takes place in or outside the EU
  • if the claimant is the only party moving their normal place of residence to the UK because their spouse already lives here

To claim relief for the wedding outfits of the bride and groom, additional procedure code C60 should be declared in addition to additional procedure code C61.

Duty relief may be subject to the provision of appropriate security, see section 5.3 of notice 5.

If the claimant is coming to the UK to get married, or coming after the marriage, form ToR1 may not be required.

Restrictions on usage

The relief doesn’t apply to:

  • alcoholic beverages
  • tobacco and tobacco products
  • commercial vehicles
  • Articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts
  • goods you have not possessed or used for at least 6 months (other than wedding outfits)

If the claimant is coming to the UK to get married, or they are coming after the marriage, then the completion of form ToR1 may not be required.

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Notice

Notice 5: Transfer of Residence - moving to or returning to the UK from outside the EU.

Specific fields in the declaration/notes on completion

Additional information (DE 2/2)

Coverage AI statement code Details to be declared
Transfer of Residence (ToR) relief for household effects and personal property belonging to natural persons transferring their normal place of residence to the United Kingdom only. See additional procedure codes (data element 1/11) C01, C02, C06, C42, C43, C60 and C61. ToR01 Enter the ToR authorisation number granted.
Where a ToR1 form is not required: Enter ‘ToR authorisation not applicable’.

Documents produced, certificates and authorisations, additional references (DE 2/3)

Goods manifest

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

These should be declared using the relevant document codes between N235 – N787 as appropriate. The document codes which may be used, and their completion instructions may be found in appendix 5A: DE 2/3 Documents and Other Reference Codes (Union).

VAT

If VAT relief is to be claimed under Council Directive 2009/132/EC, then additional procedure code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes

Security required

Security may be required as per Article 9 in CSDR Regulation 1186/2009 where any revenue due is not paid at the time of release to the Procedure. An appropriate Method of Payment code should be declared in DE 4/8 (see appendix 9: DE 4/8: method of payment codes for details of the codes which may be used).

Additional procedure code C60 can only be used with requested and previous procedure code (DE 1/10): 40 00, 40 51, 40 53, 40 71, 40 78.

You can view the full list of C series codes.

Additional procedure code D series

General Notes on D series additional procedure codes

The importer (declared in D.E. 3/15 or 3/16) must be the authorisation holder for Temporary Admission.

The authorisation holder must also be the user of the goods unless an exemption is allowed for the specific the additional procedure code (D.E. 1/11). This will be indicated by the inclusion of a GEN AI Statement Code in D.E. 2/2 (Additional Information). The appropriate GEN Code must be declared on the declaration according to the type of authorisation held (full or Authorisation by Customs Declaration).

All D series codes can be used with Simplified Declaration Procedure (SDP) or Entry in Declarant’s Records (EIDR) unless the declarant is using Authorisation by Customs Declaration (AI statement 00100 declared in D.E. 2/2 (Additional Information).

This appendix contains the specific completion rules instructions for the D series union additional procedure codes for data element 1/11 for imports.

Use the index list and the additional procedure codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

D01: Temporary Admission: Pallets

Description of procedure

Pallets (including spare parts, pallet accessories and equipment) (Commission Delegated Reg. (EU) No. 2015/2446, Articles 208 and 209).

Goods covered

For relief purposes, the term ‘pallet’ means:

  • a device on the deck of which a quantity of goods can be assembled to form a unit load for the purposes of transporting, handling or stacking with the assistance of mechanical appliances
  • made up of 2 decks separated by bearers, or a single deck supported by feet
  • special deck designed for air transport with an overall height reduced to the minimum compatible with handling by fork lifts and pallet trucks it may or may not have a super structure

Conditions for use

This additional procedure code is only to be used when instructed by HMRC for when there are concerns over eligibility or entitlement to the claim for relief and where PAL02 is not eligible for use on the D.E. 1/10 Procedure Code.

Restrictions on usage

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.

Notes

Security will be brought to account if it is established that the person and/or pallets are not eligible for relief. If the pallets in are to be used for longer than the period identified in D.E. 2/2, contact the NTAS (see notice 3001) (The maximum period goods may remain for use under TA relief if 24 months). If the pallets are re-exported unloaded, then a re-export declaration using Procedure Code 3153 must be made. If the pallets are re-exported loaded, then the export declaration should be in respect of and using the Procedure Code applicable to the goods being exported with the Additional Information code PAL07 in D.E. 2/2. Records concerning import, use and re-export of the pallets are required to be kept for 4 years after disposal of the goods. Additional procedure code D01 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D02: Temporary Admission: Containers

Description of procedure

Containers (including container accessories and equipment) (Commission Delegated Reg. (EU) No. 2015/2446, Articles 210 and 211).

Goods covered

For relief purposes, ‘containers’ are defined as articles of transport equipment (lift vans, movable tanks and other similar structures) which are:

  • fully or partially enclosed to constitute a compartment for containing goods
  • of a permanent character and strong enough for repeated use
  • specifically designed to aid the carriage of goods, by one or more modes of transport, without immediate reloading
  • designed to be easily filled and emptied
  • designed for ready handling, particularly when being transferred between different modes of transport
  • having an internal volume of one cubic metre or more (air freight containers may be less than one cubic metre provided all other requirements above are met)
  • normal spare parts, accessories and equipment that accompany a container
  • de-mountable bodies and platform flats

Relief cannot be claimed for vehicles, accessories or spare parts of vehicles using this code.

Conditions for use

This additional procedure code is only to be used when instructed by HMRC for when there are concerns over eligibility or entitlement to the claim for relief and where PAL03 is not eligible for use on the D.E. 1/10 Procedure Code.

Restrictions on usage

This additional procedure code relates only to the container itself and not its contents

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.

Document code (D.E. 2/3): Enter Document code N235 followed by the container numbers and the applicable status code (see appendix 5A: D.E. 2/3 Document Status codes).

Notes

Security will be brought to account if it is established that the person and/or containers are not eligible for relief.

Eligible containers must be durably marked in a clearly visible place with:

  • the identity of the owner or operator
  • an identification mark and number given by the owners or operator and its tare weight including all its permanently fixed equipment (not needed for swap bodies or combined road-rail transport)
  • with the exception of containers used for transport by air, the country to which the container belongs shown in full or by the ISO country code or by distinguishing initials used to indicate the country of registration of motor vehicles in international traffic or by numbers for swap bodies used in combined rail/road transport

If the containers are re-exported unloaded, then a re-export declaration using Procedure Code 3153 must be made. If the containers are re-exported loaded, then the export declaration should be in respect of and using the Procedure Code applicable to the goods being exported with the Additional Information code PAL08 in D.E. 2/2.

Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods

Additional procedure code D02 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D03: Temporary Admission: Means of transport

Description of procedure

Means of road, rail, air, sea and inland waterway transport (Commission Delegated Reg. (EU) No. 2015/2446, Article 212) and spare parts, accessories and equipment for such goods (Commission Delegated Reg. (EU) No. 2015/2446, Article 213-215).

Goods covered

Non-EU motor vehicles, civil aircraft, inland waterway vessels or sea going vessels liable to customs duties and import VAT temporarily imported for private or commercial transport use by a person:

  • established outside the EU
  • a person established inside the EU (only available in circumstances identified in notice 3001: customs special procedures for the Union Customs Code) Means of Transport (MoT) eligible for relief:
  • motorised road vehicles including cycles with engines, trailers/caravans imported with the vehicle or separately, component parts, normal accessories and equipment imported with the vehicle
  • rail transport (rail engines, railcars and rolling stock) of any description
  • sea going vessels of any description used to transport goods or persons including pleasure craft such as yachts
  • inland waterway vessels of any description used to transport goods to persons

Where the above are liable to import VAT only, additional procedure code 1RV must be declared instead in D.E. 1/11 and Procedure Code 40 00 in D.E. 1/10.

Conditions for use

This additional procedure code is only to be used when instructed by HMRC for when there are concerns over eligibility or entitlement to the claim for relief using ‘any other act’ or ‘oral declaration’ procedures and have instructed that a formal C88 declaration must be made.

Restrictions on usage

This code is not appropriate for MoT that are temporarily imported for a use other than for transport purposes. For details of other reliefs that may be available (for example: for sports purposes, exhibition or testing), see notice 3001.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.

Notes

Security will be brought to account if it is established that the person and/or pallets are not eligible for relief. If the MoT is to be used for longer than the period identified in D.E. 2/2, contact the NTAS. (The maximum period goods may remain for use under TA relief if 24 months.) The means of transport must be re-exported using Procedure Code (D.E. 1/10) 3153 Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods. Additional procedure code D03 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D04: Temporary Admission: Personal effects imported by travellers

Description of procedure

Personal effects and goods for sports purposes imported by travellers (Commission Delegated Reg. (EU) No. 2015/2446, Article 219)

Goods covered

Travellers personal effects or goods for sports purposes (accompanied or unaccompanied) more than 10,000 Euros in value or Firearms and ammunition (regardless of their value) or pets, imported by a person normally resident outside the EU.
An illustrative list of personal effects and sports goods can be found in notice 3001.

Conditions for use

Personal effects/sports goods are articles new or used which a traveller may reasonably need for their personal use during a journey but excludes any goods imported for commercial purposes. (A traveller is a person temporarily entering the customs territory of the EU, not normally resident there.)

Restrictions on usage

A declaration using this additional procedure code is only required for personal effects/goods for sports purposes with a value of less than 10,000 Euros, where such goods have been incorrectly declared (with payment of customs duties/import VAT) and a retrospective claim to the relief needs to be made.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Notes

Security for customs duties and import VAT will be needed for goods more than 10,000 Euros in value. If the goods are to be used for longer than the period identified in D.E. 2/2, contact the NTAS. (The maximum period goods may remain for use under TA relief if 24 months.) When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used. Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods Additional procedure code D04 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00.

You can view the full list of D series codes.

D05: Temporary Admission: Welfare material for seafarers

Description of procedure

Welfare material for seafarers (Commission Delegated Reg. (EU) No. 2015/2446, Article 220)

Goods covered

Welfare materials for seafarers more than 10,000 Euros in value. Goods include:

  • reading material, such as books of any kind, correspondence courses, newspapers, journals and periodicals, pamphlets on welfare facilities in ports
  • audio visual material such as sound and image reproducing instruments, tape- recorders, radio nets, television sets, cinematographic and other projectors, recording on tapes or discs (language courses, radio programmes, greeting, music and entertainment), films, exposed and developed, film slides, videotapes
  • sports gear, such as sportswear, balls, rackets and nets, deck games, athletic equipment, gymnastic equipment
  • hobby material such as indoor games, musical instruments, material for amateur dramatics, materials for painting, sculpture, woodwork and metalwork, carpet making etc
  • equipment for religious activities and parts and accessories for welfare material

Conditions for use

Relief will be granted for goods that are:

  • used on a vessel engaged in international maritime traffic including goods from such vessels
  • unloaded from such a vessel and temporarily used ashore by the crew
  • used by the crew of such a vessel in cultural or social establishments managed by non-profit making organisations or in places of worship where services for seafarers are regularly held

Restrictions on usage

A declaration using this additional procedure code is only required for goods with a value of less than 10,000 Euros, where such goods have been incorrectly declared (with payment of customs duties/import VAT) and a retrospective claim to the relief needs to be made.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.

Notes

Security for customs duties and import VAT must be by cash deposit or guarantee. If the goods are to be used for longer than the period identified in D.E. 2/2, contact the NTAS. (The maximum period goods may remain for use under TA relief if 24 months.) When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used. Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods Additional procedure code D05 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D06: Temporary Admission: Disaster relief material

Description of procedure

Disaster relief material (Commission Delegated Reg. (EU) No. 2015/2446, Article 221).

Goods covered

Disaster relief materials include goods of any kind to counter the effects of disasters or similar situations within the EU

Conditions for use

Relief will be granted provided the goods are intended for use by state bodies or organisations approved by state bodies. As an exception to Article 250(2)(c) of EU Reg. No. 952/2013 (Union Customs Code (UCC)) the applicant and the holder of the procedure may be established inside the EU.

Restrictions on usage

The Union Customs Code (UCC) allows such goods to be ‘deemed’ as declared unless a CAP export refund or repayment of duty will be:

  • required
  • prohibited or restricted
  • other special formality is required

A customs declaration is therefore only required in those circumstances.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.

Notes

Security is not required. If the goods are to be used for longer than the period identified in D.E. 2/2, contact the National Temporary Admission Seat (NTAS). The maximum period goods may remain for use under TA relief if 24 months. When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used. Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods Additional procedure code D06 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D07: Temporary Admission: Medical, surgical and laboratory equipmentD

Description of procedure

Medical, surgical and laboratory equipment (Commission Delegated Reg. (EU) No. 2015/2446, Article 222).

Goods covered

Medical, surgical and laboratory equipment with relief from customs duties and import VAT.

Conditions for use

Such equipment is to be dispatched on loan at the request of a hospital or other medical institution in urgent need of such equipment, to make up for the inadequacy of its own facilities and where intended for diagnostic or therapeutic purposes. As an exception to Article 250(2)(c) of EU Reg. No. 952/2013 (Union Customs Code (UCC)) the applicant and the holder of the procedure may be established inside the EU.

Restrictions on usage

This additional procedure code is only to be used when instructed by HMRC.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.

Notes

Security is not required. If the goods are to be used for longer than the period identified in D.E. 2/2, contact the NTAS. (The maximum period goods may remain for use under TA relief if 24 months.) When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used. Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods Additional procedure code D07 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D08: Temporary Admission: Animals

Description of procedure

Animals (Commission Delegated Reg. (EU) No. 2015/2446, Article 223).

Goods covered

Animals owned by a person established outside the EU.

Conditions for use

Eligible uses include:

  • dressage
  • training
  • breeding
  • shoeing or weighing
  • veterinary treatment
  • veterinary examinations/trial - for example, with a view to purchase
  • participation on shows
  • exhibitions
  • contests
  • competitions or demonstrations
  • entertainment
  • touring - including pet animals of travellers
  • exercise of function - for example, police dogs or horses, detector dogs, dogs for the blind
  • rescue operations
  • transhumance or grazing
  • performance of work
  • medical purposes - for example, delivery of snake poison

Where temporarily imported for grazing, seasonal moving of livestock between regions, for performance of work or the animal is a saddle or draught animal being imported for private use, an application for relief may be made using the ‘oral declaration’ procedure. Where eligible to use an oral declaration, security will not normally be required.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.
Temporary Admissions: Used to declare non-EU ownership of goods claiming temporary admission. GEN31 Enter the name and address of the non-EU owner of the goods followed by the type of ownership evidence held.

Notes

Evidence of non-EU ownership must be sent to the supervising office with a reference to this entry declaration. Security is required.

If the animals are to be used for longer than the period identified in D.E. 2/2, contact the NTAS. (The maximum period goods may remain for use under TA relief if 24 months.)

When the animals are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used. Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.

Additional procedure code D08 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 53, 53 71, 53 78.

You can view the full list of D series codes.

D09: Temporary Admission: Goods for use in frontier zone

Description of procedure

Goods for use in frontier zone (Commission Delegated Reg. (EU) No. 2015/2446, Article 224)

Goods covered

Goods for frontier zones with relief from customs duties and import

Conditions for use

The equipment must be owned by a person established in the frontier zone adjacent to the frontier zone of temporary importation and used by a person established in that adjacent frontier zone.

The goods are also eligible when used for the building, repair or maintenance of infrastructure in such a frontier zone under responsibility of public authorities.

An oral declaration may be made unless HMRC expressly requires a written customs declaration.

Restrictions on usage

This additional procedure code is only to be used when instructed by HMRC.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.

Notes

The following information is to be provided to the Supervising Office, National Temporary Admission Seat (NTAS):

  • for equipment - evidence that is owned by a person established in the frontier zone adjacent to the frontier zone of temporary importation and used by a person established in that adjacent frontier zone
  • for goods used for the building, repair or maintenance of infrastructure in the frontier zone - evidence that such work is carried out under the responsibility of public authorities

Security is required. If the goods are to be used for longer than the period identified in D.E. 2/2, contact the NTAS. (The maximum period goods may remain for use under TA relief if 24 months.)

When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used. Records concerning import, use and re-export of the pallets are required to be kept for 4 years after disposal of the goods.

Additional procedure code D09 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D10: Temporary Admission: Sound, image or data carrying media

Description of procedure

Sound, image or data carrying media (Commission Delegated Reg. (EU) No. 2015/2446, Article 225)

Goods covered

Sound, image or data carrying media with relief from customs duties and import VAT claimed.

Conditions for use

The following conditions must be met the goods must be:

  • for the purpose of presentation prior to commercialisation
  • free of charge
  • for provision with sound track, dubbing or copying

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.

Notes

Security is required. If the goods are to be used for longer than the period identified in D.E. 2/2, contact the National Temporary Admission Seat (NTAS). The maximum period goods may remain for use under TA relief if 24 months.

When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used.

Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.

Additional procedure code D10 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D11: Temporary Admission: Publicity material

Description of procedure

Publicity material (Commission Delegated Reg. (EU) No. 2015/2446, Article 225)

Goods covered

Publicity material exclusively used for publicity purposes with relief from customs duties and import VAT

Conditions for use

Eligible goods include:

  • material such as pictures and drawings, framed photographs and photographic enlargements, art books, paintings, engravings or lithographs, sculptures and tapestries and other similar works of art, intended for display in the offices of the accredited representatives or correspondents appointed by the official national tourist agencies or in other places approved by the customs authorities of the member state of temporary importation
  • display material (show cases, stands and similar Articles), including electrical and mechanical equipment needed for operating such display
  • documentary films, records, tape recordings and other sound recordings intended for use in performances at which no charge is made but excluding those whose subjects lend themselves to commercial advertising and those which are on general sale in the member state of temporary importation
  • a reasonable number of flags
  • dioramas, scale models, lantern slides, printing blocks, photographic negatives
  • specimens in reasonable numbers, of Articles of national handicrafts, local costumes and similar articles of folklore

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.

Notes

Security is required. If the goods are to be used for longer than the period identified in D.E. 2/2, contact the National Temporary Admission Seat (NTAS). The maximum period goods may remain for use under TA relief if 24 months. When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used. Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods Additional procedure code D11 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D12: Temporary Admission: Professional equipment

Description of procedure

Professional equipment (Commission Delegated Reg. (EU) No. 2015/2446, Article 226)

Goods covered

Professional equipment with relief from customs duties and import VAT. A list of goods that can be entered is given in notice 3001: customs special procedures for the Union Customs Code.

An oral declaration may be made for the following unless HMRC expressly requires a customs declaration:

  • portable musical instruments (Commission Delegated Reg. (EU) No. 2015/2446, Articles 136(1)(i), 139 and 141))
  • equipment for sound/tele broadcasting (Commission Delegated Reg. (EU) No. 2015/2446, Article 136(1)(k))
  • equipment for doctor to assist patients awaiting an organ transplant (Commission Delegated Reg. (EU) No. 2015/2446, Article 136(1)(g)).

Conditions for use

Goods must be:

  • owned by a person established outside the EU
  • imported either by a person established outside the EU or by an employee of the owner (the employee may be established in the EU)
  • used by the importer or under their supervision, except in cases of visual co- production

Portable musical instruments are ‘deemed’ to be under TA unless explicitly declared to another procedure. Equipment for sound and tele broadcasting may be declared using an oral declaration Equipment for doctor to provide assistance for a patient awaiting an organ transplant may be declared using an oral declaration.

Restrictions on usage

Relief does not apply:

  • to equipment to be used for the industrial manufacture or packing of goods
  • for the exploitation of natural resources (except hand tools)
  • for the construction, repair or maintenance of buildings (except hand tools)
  • on earth moving and like projects (except hand tools)

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.
Temporary Admissions: Used to declare non-EU ownership of goods claiming temporary admission. GEN31 Enter the name and address of the non-EU owner of the goods followed by the type of ownership evidence held.

Notes

Evidence of non-EU ownership must be sent to the National Temporary Admission Seat (NTAS). If the equipment is to be used on behalf of the authorisation holder, evidence that they are an employee of the owner must also be sent to the NTAS together with a reference to this entry declaration. Security is required. If the goods are to be used for longer than the period identified in D.E. 2/2, contact the National Temporary Admission Seat (NTAS). The maximum period goods may remain for use under TA relief if 24 months. When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used. Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods Additional procedure code D12 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D13: Temporary Admission: Pedagogic material and scientific equipment

Description of procedure

Pedagogic material and scientific equipment (Commission Delegated Reg. (EU) No. 2015/2446, Article 227)

Goods covered

Pedagogic (educational) material and scientific equipment. Illustrative list of goods covered:

  • sound or image recorders or reproducers, such as slide and filmstrip projectors, cinematographic projectors, back-projectors and episcopes, magnetophones, magnetoscopes and video equipment, closed circuit television equipment
  • sound and image media such as slides, filmstrips and microfilms, cinematographic films, sound recordings (magnetic tapes, discs), videotapes
  • specialised material, such as Bibliographic equipment and audio-visual material for libraries, mobile libraries, language laboratories, simultaneous interpretation equipment, programmed teaching machines, mechanical or electronic, material specially designed for the educational or vocational training of handicapped persons
  • other material such as wall charts, models, graphs, maps, plans, photographs and drawings, instruments, apparatus and models designed for demonstration purposes, collections of items with visual or audio pedagogic information, prepared for the teaching of a subject study kits, instruments, apparatus, tools and machine-tools for learning a trade or craft equipment, including specially adapted or designed vehicles for use in relief operations, which is imported for the training of persons involved in relief operations
  • other goods imported in connection with educational, scientific or cultural activities: costumes and scenery items sent on loan free of charge to dramatic societies or theatres, music scores sent on loan free of charge to music theatres or orchestras

Conditions for use

Goods must be:

  • owned by a person established outside the EU
  • imported by public or private scientific, teaching or vocational training establishments which are essentially non-profit making and exclusively used in teaching, vocational training or scientific research under their responsibility
  • imported in reasonable numbers, having regard to the purpose of the importation
  • not used for purely commercial purposes

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.
Temporary Admissions: Used to declare non-EU ownership of goods claiming temporary admission. GEN31 Enter the name and address of the non-EU owner of the goods followed by the type of ownership evidence held.

Notes

Security is required.

If the goods are to be used for longer than the period identified in D.E. 2/2, contact the National Temporary Admission Seat (NTAS). The maximum period goods may remain for use under TA relief if 24 months.

When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used.

Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.

Additional procedure code D13 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D15: Temporary Admission: Packings, empty

Description of procedure

Packings, empty (Commission Delegated Reg. (EU) No. 2015/2446, Article 228)

Goods covered

Non-EU packings (imported empty) that are intended for re-exportation filled. A list of eligible packings is given in notice 3001: customs special procedures for the Union Customs Code.

Conditions for use:

This Code must only be used for packing which is imported empty.

Restrictions on usage

Packings under the Temporary Admission procedure must not be used for goods picked up or loaded within the EU for transport and unloading within the EU, except with a view to the export of those goods. This cannot be used for packing which has goods inside (full). Full packing should be declared using the relevant PAL AI Statement in D.E. 2/2 according to the completion notes for the Procedure Code (D.E. 1/10). See Appendix 1: D.E. 1/10: Requested and Previous Procedure Codes.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.

Notes

Security is not required.

If the packings are to be used for longer than the period identified in D.E. 2/2, contact the National Temporary Admission Seat (NTAS). The maximum period goods may remain for use under TA relief if 24 months.

When packings imported empty are re-exported filled, the declaration should be in respect of the goods being exported using the packings and should include the AI statement PAL06 in D.E 2/2. When packings imported empty are re-exported empty they should be re-exported from the EU on a declaration using procedure (D.E. 1/10) 3153 must be used.

Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.

Additional procedure code D15 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

D16: Temporary Admission: Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles

Description of procedure

Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles (Commission Delegated Reg. (EU) No. 2015/2446, Article 229)

Goods covered

Moulds, dies, blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles, with relief from customs duties and import VAT

Restrictions on usage

The goods must be:

  • owned by a person established outside the EU
  • for use in manufacturing by a person established in the EU
  • more than 50% of the goods produced from their use will be exported from the EU

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.
Temporary Admissions: Used to declare non-EU ownership of goods claiming temporary admission. GEN31 Enter the name and address of the non-EU owner of the goods followed by the type of ownership evidence held.
Temporary Admissions: State what goods will be manufactured using the goods entered to temporary admission. GEN32 Enter the details of the goods to be manufactured.

Notes

Evidence of non-EU ownership of the goods identified in D.E. 6/8 must be sent to the National Temporary Admission Seat (NTAS) including a reference to this import entry declaration. Security is required. If the goods are to be used for longer than the period identified in D.E. 2/2, contact the National Temporary Admission Seat (NTAS). The maximum period goods may remain for use under TA relief if 24 months. When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used. Evidence of re-export must be provided together with evidence that more than 50% of the goods resulting from their use have also been exported. Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods Additional procedure code D16 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D17: Temporary Admission: Special tools and instruments

Description of procedure

Special tools and instruments (Commission Delegated Reg. (EU) No. 2015/2446, Article 230)

Goods covered

Special tools and instruments with relief from customs duties and import VAT

Restrictions on usage

The goods must be:

  • owned by a person established outside the EU
  • more than 50% of all goods produced using the tools and instruments must also be exported from the EU

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.
Temporary Admissions: Used to declare non-EU ownership of goods claiming temporary admission. GEN31 Enter the name and address of the non-EU owner of the goods followed by the type of ownership evidence held.
Temporary Admissions: State what goods will be manufactured using the goods entered to temporary admission. GEN32 Enter the details of the goods to be manufactured.

Notes

Evidence of non-EU ownership of the goods identified in D.E. 6/8 must be sent to the National Temporary Admission Seat (NTAS) including a reference to this import entry declaration.

Security is required.

If the goods are to be used for longer than the period identified in D.E. 2/2, contact the National Temporary Admission Seat (NTAS). The maximum period goods may remain for use under TA relief if 24 months.

When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used.

Evidence of re-export must be provided together with evidence that more than 50% of the goods resulting from their use have also been exported.

Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.

Additional procedure code D17 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D18: Temporary Admission: Goods subject to tests, experiments or demonstrations

Description of procedure

Goods subject to tests, experiments or demonstrations (Commission Delegated Reg. (EU) No. 2015/2446, Article 231(a))

Goods covered

Goods that will be the subject of tests, experiments or demonstrations - relief from customs duties and import VAT.

Restrictions on usage

This code is not to be used for goods subject to satisfactory acceptance tests (see additional procedure code D19) or for goods used for tests, experiments etc. (See additional procedure code D20) in connection with a sales contract.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.

Notes

Security is required.

If the goods are to be used for longer than the period identified in D.E. 2/2, contact the National Temporary Admission Seat (NTAS). The maximum period goods may remain for use under TA relief if 24 months.

When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used.

Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.

Additional procedure code D18 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D19: Temporary Admission: Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract

Description of procedure

Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract (Commission Delegated Reg. (EU) No. 2015/2446, Article 231(b))

Goods covered

Goods subject to satisfactory acceptance tests in connection with a sales contract containing provisions of the satisfactory acceptance tests and subjected to those tests.

Restrictions on usage

This code is not to be used for goods used to carry out tests, experiments or demonstrations (see additional procedure code D20) or for goods subject to tests, experiments or demonstrations (see additional procedure code D18).

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.

Notes

Details of the sales contract containing provisions of the satisfactory acceptance tests, must be sent to the National Temporary Admission Seat (NTAS) with a reference to this import entry declaration.

Security is required.

If the goods are to be used for longer than the period identified in D.E. 2/2, contact the National Temporary Admission Seat (NTAS). The maximum period goods may remain for use under TA relief if 24 months.

If the goods are not accepted after tests the goods have to be re-exported from the EU, if the goods are accepted and will remain in the EU a diversion entry to free circulation using requested/previous Procedure Code 4053 should be made.

When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used. Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods

Additional procedure code D19 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D20: Temporary Admission: Goods used to carry out tests, experiments or demonstrations without financial gain

Description of procedure

Goods used to carry out tests, experiments or demonstrations without financial gain (Commission Delegated Reg. (EU) No. 2015/2446, Article 231(c)).

Goods covered

Goods that are used to carry out tests, experiments or demonstrations without financial gain - relief from customs duties and import VAT.

Restrictions on usage

For goods subject to tests, experiments or demonstrations (see additional procedure code D18) and for goods subject to satisfactory acceptance tests in connection with a sales contract (see additional procedure code D19). Use under Temporary admission is normally limited to 6 months.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.

Notes

Security is required.

If the goods are to be used for longer than the period identified in D.E. 2/2, contact the National Temporary Admission Seat (NTAS). The maximum period goods may remain for use under TA relief if 24 months.

When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used.

Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.

Additional procedure code D20 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D21: Temporary Admission: Samples

Description of procedure

Samples (Commission Delegated Reg. (EU) No. 2015/2446, Article 232).

Goods covered

Samples imported in reasonable quantities and solely used for being shown or demonstrated in the EU.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.

Notes

Security is required.

If the goods are to be used for longer than the period identified in D.E. 2/2, contact the National Temporary Admission Seat (NTAS). The maximum period goods may remain for use under TA relief if 24 months.

When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used.

Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.

Additional procedure code D21 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D22: Temporary Admission: Replacement means of production

Description of procedure

Replacement means of production (six months) (Commission Delegated Reg. (EU) No. 2015/2446, Article 233)

Goods covered

Replacement means of production made temporarily available to a customer by supplier or repairer, pending the delivery or repair of similar goods.

Restrictions on usage

Use under Temporary admission is normally limited to 6 months

Notices:

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.

Notes

If the replacement means of production stated in D.E. 6/8 are needed to be used for longer than the period identified in D.E. 2/2, contact the National Temporary Admission Seat (NTAS).

The maximum period goods may remain for use under TA is 6 months. In exceptional circumstances this period may be extended within reasonable limits, full details of why an extension is needed must be sent to the NTAS.

When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used.

Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.

Additional procedure code D22 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D23: Temporary Admission: Goods for events or for sale

Description of procedure

Goods for events or for sale in certain conditions (Commission Delegated Reg. (EU) No. 2015/2446, Article 234(1))

Goods covered

Goods for exhibition or use at any event.

Restrictions on usage

Goods are eligible provided the event is not:

  • purely organised for commercial sale of the imported goods
  • organised for private purposes in shops or businesses with a view to their sale.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admission for exhibitions. GEN33 Enter details of when and where the exhibition/ event will take place and the intended date of re-export.

Notes

If the goods stated in D.E. 6/8 will be exhibited or used for longer than the period identified in D.E. 2/2, contact the National Temporary Admission Seat (NTAS). The maximum period goods may be exhibited or used at an event under TA is 24 months.

Security is required.

If the goods are sold at the event and will remain in the EU, a diversion entry must be made using a requested/previous Procedure Code 4053. A copy of the sales invoice must be sent to the NTAS.

When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used.

Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.

Additional procedure code D23 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D24: Temporary Admission: Goods for approval

Description of procedure

Goods for approval (six months) (Commission Delegated Reg. (EU) No. 2015/2446, Article 234(2))

Goods covered

Goods for approval (liable to customs duties and import VAT) that cannot be imported as samples, which the consignor wishes to sell, and the importer may decide to purchase after inspection.

Restrictions on usage

Temporary Admission under this code is normally limited to six months

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Temporary Admission: Goods for approval. Enter the details of the prospective buyer of the goods where different from the importer (D.E. 3/15 or 3/16). GEN24 Enter the appropriate name and address of the prospective buyer of the goods.
Temporary Admissions, State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.

Notes

Security is required.

If the prospective buyer identified on the entry doesn’t purchase after inspection or does purchase but will re-export the goods from the EU, a re-export declaration must be made within 2 months of the entry to TA. If a longer period is needed contact the National Temporary Admission Seat (NTAS), an extension within reasonable limits may be considered but only in exceptional circumstances.

If the prospective buyer identified on the entry:

  • purchases the goods and the goods will remain in the EU, a diversion entry must be made using Procedure Code 4053 to pay the customs charges due, a copy of the sales invoice must also be attached to the diversion entry
  • purchases the goods but the goods will not remain in the EU, liability to customs charges relieved will be discharged provided the goods are re-exported from the EU, this should be completed within 30 days of sale
  • doesn’t purchase the goods, they should re-export from the EU within 6 months of import and evidence of the disposal must be sent to the NTAS
  • when the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used

Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods Additional procedure code D24 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D25: Temporary Admission: Works of art, collectors’ items and antiques

Description of procedure

Works of art, collectors’ items and antiques (Commission Delegated Reg. (EU) No. 2015/2446, Article 234(3)(a))

Goods covered

Works of art, collectors’ items and antiques imported for the exhibition with a view to possible sale. Eligible goods are defined in Annex X1 of Directive 2006/112, see notice 3001: customs special procedures for the Union Customs Code.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN34 Enter details of when and where the goods will be exhibited/ auctioned.

Notes

Security is required. If the goods stated in D.E. 6/8 will be exhibited for longer than the period identified in D.E. 2/2, contact the National Temporary Admission Seat (NTAS). The maximum period goods can be exhibited under TA is 24 months.

If the goods are sold and will remain in the EU, a diversion entry should be completed within 30 days of sale using Procedure Code 4053. A copy of the sales invoice must be sent to the NTAS.

If the goods are not sold they must re-exported from the EU when the exhibition has ended.

When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used.

Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.

Additional procedure code D25 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D26: Temporary Admission: Goods imported with a view to their sale by auction

Description of procedure

Goods imported with a view to their sale by auction (Commission Delegated Reg. (EU) No. 2015/2446, Article 234(3)(b))

Goods covered

Goods other than those that are newly manufactured, imported with a view to their sale by auction.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admission for exhibition/ auction. GEN34 Enter details of when and where the goods will be exhibited/ auctioned.
To be used by EIDR authorised auction houses only;
To be used to declare the date of auction sale (tax point) and the hammer price for revenue calculation purposes.
AUC01 Enter the date the goods were sold at auction followed by the hammer price.

Notes

Security is required.

If the goods stated in D.E. 6/8 will need to be retained for longer than the period identified in D.E. 2/2, contact the National Temporary Admission Seat (NTAS). The maximum period goods may be retained for auction under TA is 24 months.

If the goods are sold and will remain in the EU, a diversion entry must be made using Procedure Code 4053 and a copy of the sales invoice must be sent to the NTAS.

If the goods are not sold at auction and will not be entered for further auction, they should be re-exported from the EU when the auction has ended.

When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used. Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.

Additional procedure code D26 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D27: Temporary Admission: Spare parts, accessories and equipment

Description of procedure

Spare parts, accessories and equipment (Commission Delegated Reg. (EU) No. 2015/2446, Article 235)

Goods covered

Spare parts, accessories and equipment for use in the repair, maintenance, overhaul, adjustments or preservation of goods held under Temporary Admission.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.
Temporary Admission for spare parts and accessories. GEN35 Enter the 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.

Notes

Security is required.

The period of relief will be for the time the goods are needed to be used to repair, maintain, overhaul, adjustment or preserve goods already held under TA.

The goods should be re-exported from the EU when the repair, maintenance, overhaul adjustments or preservation operations have been completed or at the latest when the TA goods on which they have been used are re-exported.

When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used. Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.

Additional procedure code D27 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D28: Temporary Admission: Goods imported in particular situations having no economic effect

Description of procedure

Goods imported in particular situations having no economic effect (Commission Delegated Reg. (EU) No. 2015/2446, Article 236(b))

Goods covered

Any goods that are not covered by additional procedure codes D01 to D27 or goods that are covered by D01 to D27 but do not comply with the conditions normally attached to the relief available, provided they are less than 10,000 Euros in value, for use in the UK and intended to be re-exported

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.
For use with Temporary Admission additional procedure codes (D.E. 1/11) D28 and D29. GEN36 Enter the reason why the appropriate TA relief from additional procedure codes (D.E. 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’.

Notes

Security is required.

Goods on which relief is claimed may remain in the EU for the time they are needed to be used subject to a maximum of 2 years.

When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used. Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.

Additional procedure code D28 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D29: Temporary Admission: Goods imported for a period not exceeding three months

Description of procedure

Goods imported for a period not exceeding three months (Commission Delegated Reg. (EU) No. 2015/2446, Article 236(a))

Goods covered

Any goods that are not covered by additional procedure codes D01 to D27 or goods that are covered by D01 to D27 but do not comply with the conditions normally attached to the relief available provided they are imported for use in the UK, intended to be re-exported, and imported occasionally for a period not exceeding 3 months.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
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). GEN27 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.
Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. GEN30 Enter the use to which the Temporary Admission goods will be put.
For use with Temporary Admission additional procedure codes (D.E. 1/11) D28 and D29. GEN36 Enter the reason why the appropriate TA relief from additional procedure codes (D.E. 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’.

Notes

Security is required. Goods on which relief is claimed must be re-exported from the EU within 3 months of import, this period cannot be extended. When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used. Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods Additional procedure code D29 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D30: Means of transport for persons established outside the customs territory of the Union or for persons preparing the transfer of their normal place of residence outside that territory:

Description of procedure

Means of Transport for persons established outside the EU or persons preparing the transfer of their normal place of residence outside that territory (Commission Delegated Reg. (EU) No. 2015/2446, Article 216).

Goods covered

Means of Transport can be declared for Temporary Admission if they are registered in the Union with a view to re-export in the name of one of the following persons:

  • a person established outside that territory
  • a natural person who has his or her habitual residence inside that territory where that person is preparing to transfer normal residence to a place outside that territory

Conditions for use

This additional procedure code is only to be used for importation of personal Means of Transport.

Restrictions on usage

This code is not appropriate for Means of Transport that are temporarily imported for anything other than private transport purposes. For details of other reliefs that may be available (for example: for sports purposes, exhibition or testing), see notice 3001.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Enter:

Coverage AI statement code Details to be declared
Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (D.E. 3/15 or 3/16). GEN21 Enter the name and address details of the party using the goods.
Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. GEN28 Enter the duration the goods intended usage followed by the intended date of re-export.

Notes

Security will be brought to account if it is established that the person is not eligible for relief.

If the Means of Transport is to be used for longer than the period identified in D.E. 2/2, contact the NTAS. (The maximum period goods may remain for use under Temporary Admission relief is 24 months.)

The means of transport must be re-exported using Procedure Code (D.E. 1/10) 3153.

Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.

Additional procedure code D03 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

D51: Temporary Admission: Temporary Admission with partial relief from duties

Description of procedure

Temporary Admission with partial relief from duties (Commission Delegated Reg. (EU) No. 2015/2446, Article 206)

Goods covered

Non-EU goods entered for Temporary Admission with partial relief from Customs Duty. (The Temporary Admission authorisation will state the conditions and requirements applicable to the goods and uses to be made of them.)

Restrictions on usage

Only to be used where a Full or Multi-State Temporary Admission authorisation is held. Not for use with consumable goods

Notices

Notice 3001: customs special procedures for the Union Customs Code

Notes

Import VAT must be paid on importation at the rate appropriate to the goods.

3% of the duty will be due every month or fraction of a month that the goods remain in the EU, up to a maximum of the amount of duty that would have been payable had the goods been released to free circulation on the day they entered temporary admission.

Security is required.

When the goods are re-exported from the EU a declaration using procedure (D.E. 1/10) 3153 must be used. Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.

Additional procedure code D51 can only be used with Requested and Previous Procedure Codes (D.E. 1/10): 53 00, 53 51, 53 53, 53 54, 53 71, 53 78.

You can view the full list of D series codes.

Additional procedure code E series

This appendix contains the specific completion rules instructions for the E series union additional procedure codes for data element 1/11 for imports.

Use the index list and the additional procedure codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

E01: Use of the Unit Price for the Determination of the Customs Value for Certain Perishable Goods (Simplified Procedure Value (SPV))

Description of procedure

For certain perishable goods imported, it is possible to determine the customs value on the unit price. Such unit prices may be used to determine the customs value of the imported goods for a period of 14 days. Each period shall start on a Friday. (Article 74(2)(c) and Article 142(6) of EU Reg. No. 952/2013 Union Customs Code (UCC)).

Goods covered

Imports of fresh fruit and vegetables with the customs value and duty calculated using a Simplified Procedure Value (SPV).

Conditions for use

For use with imports of fresh fruit and vegetables which are not covered by an invoice value for the transaction.

Restrictions on usage

This additional procedure code must not be used if there is an invoice value for the transaction.

Where additional procedure code E01 is used, no other additional procedure can be declared on the same declaration.

This additional procedure code cannot be used with Entry in Declarant’s Records (EIDR).

Notices

Notice 252: Valuation of imported goods for customs purposes, VAT and trade statistics ###Specific fields in the declaration/notes on completion See the main UK Trade Tariff, CDS Volume 3 Import Declaration Completion Guide for specific instructions on the completion of the declaration using additional procedure code E01.

Notes

As defined in the main UK Trade Tariff CDS Volume 3 Import Declaration completion guide, the listed data elements should be completed as follows:

  • D.E. 4/14: Item Price/ Amount: CDS will calculate the value using the commodity code, net mass and current SPV rate. This D.E. should therefore be left blank
  • D.E. 4/16: Valuation Method: code ‘4’ must be declared

The following data elements should also be left blank:

  • D.E. 4/1: Delivery Terms
  • D.E. 4/4: Tax Base
  • D.E. 4/9: Additions & Deductions
  • D.E. 4/10: Invoice Currency
  • D.E. 4/11: Total Amount Invoiced and
  • D.E. 4/13: Valuation Indicator

Additional procedure code E01 can only be used with Requested and Previous Procedure codes (D.E. 1/10): 01 00: 01 71: 01 78: 40 00: 40 71: 40 78: 42 00: 42 71: 42 78: 44 00: 44 71: 44 78.

You can view the full list of E series codes.

E02: Standard Import Values (SIV)

Description of procedure

Imports of fresh fruit and vegetables listed in Annex XVI, Part A to Commission Regulation 543/11, declared to home use with the value and duty calculated using a Standard Import Value (SIV).

Goods covered: Imports of fresh fruit and vegetables with the customs value and duty calculated using a Standard Import Value (SIV) (for example, Commission Regulation (EU) No 543/2011).

Conditions for Use: For use with imports of fresh fruit and vegetables which are not covered by an invoice value for the transaction.

Restrictions on usage

This additional procedure code is only to be used during periods for which a SIV is in force for the product being declared.

This additional procedure code must not be used if there is an invoice value for the transaction.

Where additional procedure code E01 is used, no other additional procedure can be declared on the same declaration.

This additional procedure code cannot be used with Entry in Declarant’s Records (EIDR)

Notices

Notice 252: Valuation of imported goods for customs purposes, VAT and trade statistics

Specific fields in the declaration/notes on completion

See the main UK Trade Tariff, CDS Volume 3 Import Declaration Completion Guide for specific instructions on the completion of the declaration using additional procedure code E02.

Notes

The additional procedure code must only be used to declare goods listed in Annex XVI, Part A to R.543/11 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.

As defined in the main UK Trade Tariff, COS Volume 3 Import Declaration completion guide, the listed data elements should be completed as follows:

  • D.E. 4/14: Item Price/ Amount: CDS will calculate the value using the commodity code, net mass and current SIV rate. This D.E. should therefore be left blank
  • D.E. 4/16: Valuation Method: code ‘4’ must be declared

The following data elements should also be left blank:

  • D.E. 4/1: Delivery Terms
  • D.E. 4/4: Tax Base
  • D.E. 4/9: Additions & Deductions
  • D.E. 4/10: Invoice Currency
  • D.E. 4/11: Total Amount Invoiced and
  • D.E. 4/13: Valuation Indicator

Additional procedure code E02 can only be used with Requested and Previous Procedure codes (D.E. 1/10): 0100, 0171, 0178, 4000, 4071, 4078, 4200, 4271, 4278, 44 00: 4471 & 4478.

You can view the full list of E series codes.

Additional procedure code F series

This appendix contains the specific completion rules instructions for the F series union additional procedure codes for data element 1/11 for imports.

Use the index list and the additional procedure codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

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

F01: Returned Goods Relief (RGR - Duty Relief only)

Description of procedure

RGR: Relief from import duties for returned goods (Article 203, EU Reg. No. 952/2013 (Union Customs Code (UCC)).

Goods covered

Goods that were in free circulation when previously exported from the customs territory of the EU or a territory with which it has formed a Customs Union, which are now being entered for free circulation on re-import within 3 years (6 years for diplomatic, consular/embassy staff and armed forces) of them being exported from the territory of the EU (see below if longer than 3 years), and have not undergone any process or repair outside that territory other than to maintain the goods.

Conditions for Use

This additional procedure code is used to claim duty relief under RGR with simultaneous release for free circulation of goods re-imported in an unaltered state (Article 203, EU Reg. No. 952/2013 (UCC)).

Any customs duties or other charges previously refunded at export must be repaid prior to the release of the goods.

Any customs duties not relieved under RGR must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC)), in order for the goods to be released to this procedure.

Evidence must be available to demonstrate the Union status of the goods at their original export. The MRN of the export declaration must be declared as a previous document in D.E. 2/1.

Goods must return in an un-altered state, to the Union within 3 years of export (unless a waiver has been granted). A period of 6 years is allowed for Crown Servants.

No changes may be made to the goods, other than to maintain them in the same working condition as they were exported. No changes may be made to the goods that will increase the value or upgrade the specification.

In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the EORI number or named person shown in D.E. 3/1 or 3/2 at export and 3/15 or 3/16 at import must be the same).

VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions in Section 6 of Notice 236 are met.

See Notice 236 for additional conditions for eligibility for RGR.

These notes must be read in conjunction with the appropriate 4-digit Procedure Code completion notes used on the declaration (D.E. 1/10).

Restrictions on usage:

Evidence of eligibility for customs duty relief under RGR must be held.

Goods must not have been exported for the purpose of repair or process.

Any revenue re-claimed at export must be re-paid at import (for example, VAT zero-rated for export must be paid at re-import).

Where the Additional Declaration Type used in D.E. 1/2 is: C, F, Y or Z, authorisation to use the Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) must also be held.

Where an INF document code is declared in D.E. 2/3, Entry in Declarant’s Records (EIDR) may not be used.

Notices:

Notice 236: Returned Goods Relief

Specific Fields in the declaration/notes on completion:

Additional Information (D.E. 2/2): The following AI statements may be required in D.E. 2/2 where a waiver of the 3-year time limit is being claimed:

Description and usage of code AI statement code Details to be entered on the declaration
Relief claimed under Returned Goods Relief. Waiver of time limit claimed. GEN03 Enter ‘Waiver of time limit claimed’
Relief claimed under Returned Goods Relief. RGR time limit extension to 6 years claimed by Crown Servants.
Note: Crown Servants include diplomatic staff, armed forces, embassy and consular personnel. See Customs Information Paper 2017, no. 28 for details
GEN3C Enter ‘RGR 6-year time limit claimed: Crown Servant’

Notes

Application of duty relief is automatically applied by use of the additional code F01 in D.E. 1/11. This additional procedure code only relieves Customs Duty. Where relief from VAT and/or Excise duty is also claimed, additional procedure code F05 must be used instead.

If claiming Returned Goods Relief together with Onward Supply Dispatch (Requested Procedure Code 01), or Onward Supply Relief (Requested Procedure Code 42), then use additional procedure code 63P instead of F01.

If claiming Returned Goods Relief together with End Use, then use additional procedure code 1RL instead of F01.

Additional procedure code F01 can only be used with Requested and Previous Procedure codes (D.E. 1/10): 6110, 6111, 6123, 7123.

You can view the full list of F series codes.

F02: Returned Goods Relief (RGR): Agricultural goods

Description of procedure

RGR: Relief from import duties for returned goods (RGR, Article 203, EU Reg. No. 952/2013 Union Customs Code (UCC)): Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: Agricultural goods.

Goods covered

Goods that were in free circulation when previously exported from the customs territory of the EU or a territory with which it has formed a Customs Union, which are now being entered for free circulation on re-import within 1 year of them being exported from that territory (see below if longer than 1 year), and have not undergone any process or repair outside that territory other than to maintain the goods.

Note: This additional procedure code can only be used for goods which benefitted from a CAP export refund, where that refund has been repaid.

Conditions for use

This additional procedure code is used to claim duty relief under RGR with simultaneous release for free circulation of goods re-imported in an unaltered state (Article 203 EU Reg. No. 952/2013 (UCC)).

Any customs duties or other charges previously refunded at export must be repaid prior to the release of the goods.

Any customs duties not relieved under RGR must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC)), in order for the goods to be released to this procedure.

Evidence must be available to demonstrate the Union status of the goods at their original export. The MRN of the export declaration must be declared as a previous document in D.E. 2/1.

Goods must return in an un-altered state, to the Union within 1 year of export (unless a waiver has been granted). No changes may be made to the goods, other than to maintain them in the same working condition as they were exported.

No changes may be made to the goods that will increase the value or upgrade the specification.

In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the EORI number or named person shown in D.E. 3/1 or 3/2 at export and 3/15 or 3/16 at import must be the same).

VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions in section 6 of Notice 236 are met.

See Notice 236 for additional conditions for eligibility for RGR.

These notes must be read in conjunction with the appropriate 4-digit Procedure Code completion notes used on the declaration (D.E. 1/10).

Restrictions on usage

Evidence of eligibility for customs duty relief under RGR must be held.

Goods must not have been exported for the purpose of repair or process.

Any revenue re-claimed at export must be re-paid at import (for example, CAP export refund, VAT zero-rated for export must be paid at re-import).

Where the Additional Declaration Type used in D.E. 1/2 is: C, F, Y or Z, authorisation to use the Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) must also be held.

Where an INF document code is declared in D.E. 2/3, Entry in Declarant’s Records (EIDR) may not be used.

Notices

Notice 236: Returned Goods Relief

Specific Fields in the declaration/notes on completion:

Additional Information (D.E. 2/2):

The following AI statement must be included in D.E. 2/2 where a waiver of the 1-year time limit is being claimed:

Description and usage of code AI statement code Details to be entered on the declaration
Relief claimed under Returned Goods Relief. Waiver of time limit claimed. GEN03 Enter ‘Waiver of time limit claimed’

Notes

Application of duty relief is automatically applied by use of the additional code F02 in D.E. 1/11 - This additional procedure code only relieves Customs Duty.

VAT

To claim relief from VAT: additional procedure code 1RV, Additional Information (D.E. 2/2) code RVAT1 and Document Code (D.E.2/3) 9AIV must also be used.

Excise Duty

To claim relief from Excise duty, additional procedure code 1RE and D.E.2/3 Document Code 9AIE must also be used.

Additional procedure code F02 can only be used with Requested and Previous Procedure codes (D.E. 1/10): 6110, 6111, 6123, 7123.

If claiming Returned Goods Relief together with Onward Supply Dispatch (Requested Procedure Code 01), or Onward Supply Relief (Requested Procedure Code 42), then use additional procedure code 63P instead of F02.

If claiming Returned Goods Relief together with End Use, then use additional procedure code 1RL instead of F02.

You can view the full list of F series codes.

F03: Returned Goods Relief (RGR): Repair or restoration

Description of procedure

RGR: Relief from import duties for returned goods (RGR, Article 203, EU Reg. No. 952/2013 (Union Customs Code (UCC)), special circumstances provided for in Article 158(2) of Delegated Regulation (EU) 2015/2446.

Where the goods were exported with the intention to repair or restore the goods but where said processing did not take place or where the processing has rendered the goods unsuitable for their intended usage.

Goods covered

This additional procedure code is used to claim duty relief under RGR with simultaneous release for free circulation of goods re-imported and which have not undergone any process or repair outside the territory of the EU, other than where permitted by Commission Delegated Regulation (EU) 2015/2446 Article 158(2).

Goods may be considered to be returned in the state in which they were exported where, after having been exported from the customs territory of the Union:

  • they underwent a process to repair or restore the goods but
  • the processing has rendered them unsuitable for their intended purpose.

Any customs duties or other charges previously refunded at export must be repaid prior to the release of the goods.

Any customs duties not relieved under RGR must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC)), in order for the goods to be released to this procedure.

Evidence must be available to demonstrate the Union status of the goods at their original export. The MRN of the export declaration must be declared as a previous document in D.E. 2/1.

Goods may be re-imported under this additional procedure code in a processed or restored state, where the processing or restoration has rendered the goods unsuitable for their intended purpose.

Goods must be re-imported within 3 years of their exportation or 6 years for Crown Servants.

Any increase in the value of the goods as a result of the unsuitable processing or restoration, will incur import charges.

In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the EORI number or named person shown in D.E. 3/1 or 3/2 at export and 3/15 or 3/16 at import must be the same).

VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions in section 6 of Notice 236 are met.

See Notice 236 for additional conditions for eligibility for RGR.

These notes must be read in conjunction with the appropriate 4-digit Procedure Code completion notes used on the declaration (D.E. 1/10).

Restrictions on usage

This additional procedure code is only to be used where the goods haven’t undergone any other processing or repair outside that territory, except for the handling or treatment stated in the Conditions section above. Notice 236: Returned Goods Relief, section 9 defines what is meant by ‘Goods in free circulation’.

Goods must be re-imported within 3 years of export. If waiver of the 3-year time limit is being claimed (see notice 236), enter the GEN03 statement as shown below.

Any revenue reclaimed at export must be repaid at import (for example, VAT zero-rated for export must be repaid after import.

Where the Additional Declaration Type used in D.E. 1/2 is: C, F, Y or Z, authorisation to use the Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) must also be held.

Where an INF document code is declared in D.E. 2/3 are declared, Entry in Declarant’s Records (EIDR) may not be used.

Notices

Notice 236: Returned Goods Relief

Specific Fields in the declaration/notes on completion:

Additional Information (D.E. 2/2):

The following AI statement must be included in D.E. 2/2 where a waiver of the 3-year time limit is being claimed:

Description and usage of code AI statement code Details to be entered on the declaration
Relief claimed under Returned Goods Relief. Waiver of time limit claimed. GEN03 Enter ‘Waiver of time limit claimed’
Relief claimed under Returned Goods Relief. RGR time limit extension to 6 years claimed by Crown Servants
Note: Crown Servants include diplomatic staff, armed forces, embassy and consular personnel. See Customs Information Paper 2017, no. 28 for details.
GEN3C Enter ‘RGR 6-year time limit claimed: Crown Servant’

Notes

Application of duty relief is automatically applied by use of the additional code F03 in D.E. 1/11 - This additional procedure code only relieves Customs Duty.

VAT

To claim relief from VAT, additional procedure code 1RV and D.E.2/3 Document Code 9AIV must also be used.

Excise Duty

To claim relief from Excise duty, additional procedure code 1RE and D.E.2/3 Document Code 9AIE must also be used.

If claiming Returned Goods Relief together with Onward Supply Dispatch (Requested Procedure Code 01), or Onward Supply Relief (Requested Procedure Code 42), then use additional procedure code 63P instead of F03.

If claiming Returned Goods Relief together with End Use, then use additional procedure code 1RL instead of F01.

Additional procedure code F03 can only be used with Requested and Previous Procedure codes (D.E. 1/10): 6110, 6111, 6123, 7123.

You can view the full list of F series codes.

F04: Inward Processing: Processed products returning to the EU

Description of procedure

Processed products which are re-imported to the European Union after having been previously re-exported after an inward processing procedure (Article 205(1) EU Reg. No. 952/2013 (Union Customs Code (UCC)).

Goods covered

Goods previously placed under inward processing, subsequently exported from the EU, which are now returning to the EU.

Conditions for use

This additional procedure code is used to claim a reduced valuation for duty purposes under RGR with simultaneous release for free circulation of goods re-imported in an unaltered state, where the goods were previously exported under IP.

The value for duty purposes is based on the value of the processed product at the time of export from the EU.
Any import duties and other charges must be paid or accounted for at re-importation under Article 195, EU Reg. No. 952/2013 (UCC), in order to be released to this procedure. However, the goods may qualify for a reduced Customs Value to be used as the tax base (D. E. 4/4) for the duty calculation, by using the exported goods as the basis for the duty calculations at import.

No revenue will be due where the goods are re-entered to IP or placed in a customs warehouse.

The MRN of the previous IP export declaration must be declared as a previous document in D.E. 2/1.

Goods must return in an un-altered state from export, to the Union within 3 years of export (unless a waiver has been granted). A period of 6 years is allowed for Crown Servants.

No changes may be made to the goods, other than to maintain them in the same working condition as they were exported.

No changes may be made to the goods that will increase the value or upgrade the specification.

See Notice 236 for additional conditions for eligibility for RGR.

These notes must be read in conjunction with the appropriate 4-digit Procedure Code completion notes used on the declaration (D.E. 1/10).

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific Fields in the declaration/notes on completion

Additional Information (D.E. 2/2): The following AI statement codes may be required, enter:

Coverage AI statement code Details to be declared
Relief claimed under Returned Goods Relief. Waiver of time limit claimed. GEN03 Enter ‘Waiver of time limit claimed’
Relief claimed under Returned Goods Relief. RGR time limit extension to 6 years claimed by Crown Servants
Note: Crown Servants include diplomatic staff, armed forces, embassy and consular personnel. See Customs Information Paper 2017, no. 28 for details
GEN3C Enter ‘RGR 6-year time limit claimed: Crown Servant’
Duty calculation override
Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure.
When used with this additional procedure code. The declared values or prices in D.E. 4/4 must be the values or prices of the processed/ compensating products exported under Inward Processing, and now being released to Free-Circulation.
OVR01 Enter ‘Duty Override claimed’ followed by a plain text description of the reason for the override.
For example:
Duty override claimed Inward Processing

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

Inward Processing declarations where the value for duty purposes is based on the value of the processed product at the time of export from the EU, enter:

Document code Document identifier Document status
9WKS Reference number of the commercial records detailing the duty calculation The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate.

Notes

For goods entered to additional procedure code F04, import duty will be payable based on the value and classification of the processed product at the time of export from the EU. If paying duty based on the value and classification of the goods as originally entered to Inward Processing, then use additional procedure code F07 rather than F04.

No revenue will be due where the goods are re-entered to IP or placed in a customs warehouse.

The MRN of the previous IP export declaration must be declared as a previous document in D.E. 2/1.

Additional procedure code F04 can only be used with Requested and Previous Procedure codes (D.E. 1/10): 5100, 5111, 6111, 6131, 7123.

If claiming Returned Goods Relief together with Onward Supply Dispatch (Requested Procedure Code) 01, or Onward Supply Relief (Requested Procedure Code) 42, then use additional procedure code 63P instead of F04.

You can view the full list of F series codes.

F05: Returned Goods Relief (RGR): Duty, VAT & Excise relief (where applicable)

Description of procedure

RGR: Relief from import duties for returned goods RGR: Relief from import duties and from VAT and/or excise duties for returned goods (Art. 203 of EU Reg. No. 952/2013 (Union Customs Code (UCC)) and Article 143(1)(e) (Directive 2006/112/EC).

Goods covered

Goods that were in free circulation when previously exported from the EU or a territory with which it has formed a Customs Union, which are now being entered for free circulation on re-import within 3 years (6 years for Crown Servants) of them being exported from the territory of the EU (see below if longer than 3 years), and have not undergone any process or repair outside that territory other than to maintain the goods.

Conditions for use

This additional procedure code is used to claim duty (and where applicable VAT and/ or excise duty) relief under RGR with simultaneous release for free circulation of goods re-imported in an unaltered state, (Article 203 EU Reg. No. 952/2013 (UCC)).

Any customs duties or other charges previously refunded at export must be repaid prior to the release of the goods.

Any customs duties not relieved under RGR must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC)), in order for the goods to be released to this procedure.

Evidence must be available to demonstrate the Union status of the goods at their original export. The MRN of the export declaration must be declared as a previous document in D.E. 2/1.

Goods must return in an un-altered state, to the Union within 3 years of export (unless a waiver has been granted). A period of 6 years is allowed for Crown Servants.

No changes may be made to the goods, other than to maintain them in the same working condition as they were exported.

No changes may be made to the goods that will increase the value or upgrade the specification. In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the EORI number or named person shown in D.E. 3/1 or 3/2 at export and 3/15 or 3/16 at import must be the same).

VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions in section 6 of Notice 236 are met.

See Notice 236 for additional conditions for eligibility for RGR.

These notes must be read in conjunction with the appropriate 4-digit Procedure Code completion notes used on the declaration (D.E. 1/10).

Restrictions on usage

Evidence of eligibility for customs duty relief under RGR must be held.

Goods must not have been exported for the purpose of repair or process.

Any revenue re-claimed at export must be re-paid at import (for example, VAT zero-rated for export must be paid at re-import).

Where the Additional Declaration Type used in D.E. 1/2 is: C, F, Y or Z, authorisation to use the Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) must also be held.

Where an INF document code is declared in D.E. 2/3, Entry in Declarant’s Records (EIDR) may not be used. Entry in Declarant’s Records (EIDR) can only be used where the excise goods are being removed from customs warehouse.

Notices

Notice 236: Returned Goods Relief

Specific Fields in the declaration/notes on completion:

Additional Information (D.E. 2/2):

The following AI statements may be required in D.E. 2/2 where a waiver of the 3-year time limit is being claimed:

Description and usage of code AI statement code Details to be entered on the declaration
Relief claimed under Returned Goods Relief. Waiver of time limit claimed. GEN03 Enter ‘Waiver of time limit claimed’
Relief claimed under Returned Goods Relief. RGR time limit extension to 6 years claimed by Crown Servants.
Note: Crown Servants include diplomatic staff, armed forces, embassy and consular personnel. See Customs Information Paper 2017, no. 28 for details
GEN3C Enter ‘RGR 6-year time limit claimed: Crown Servant’

Notes

If the goods are not eligible for VAT and/ or excise duty relief, additional procedure code F01 should be used instead.

If claiming Returned Goods Relief together with Onward Supply Dispatch (Requested Procedure Code) 01, or Onward Supply Relief (Requested Procedure Code) 42, then use additional procedure code 63P instead of F05.

If claiming Returned Goods Relief together with End Use, then use additional procedure code 1RL instead of F05.

Additional procedure code F05 can only be used with Requested and Previous Procedure codes (D.E. 1/10): 5100, 6110, 6111, 6123, 7123.

You can view the full list of F series codes.

F06: Excise goods moving under an excise duty suspension

Description of procedure

To move excise goods under an excise duty suspension arrangement from the place of importation.

Goods covered

A movement of excise goods under an excise duty suspension arrangement from the place of importation to their final destination or to an approved excise warehouse.

Conditions for use

The conditions in the Excise Notices listed below must be met.

Movements of goods under excise duty suspension must be made using the Excise Movement and Control System (EMCS).

Goods may only move under excise duty suspense when the movement is started by an excise registered consignor on EMCS

Restrictions on usage

Goods may not be moved under excise duty suspension unless an excise registered consignor has registered the movement on EMCS.

Entry in Declarant’s Records (EIDR) can only be used where the excise goods are being removed from customs warehouse.

Notices

Excise notice 179: motor and heating fuels - general information and accounting for excise duty and VAT.

Excise notice 179a: aviation turbine fuel.

Excise notice 179e: biofuels and other fuel substitutes.

Excise notice 196: excise goods - registration and approval of warehousekeepers, warehouse premises, owners of goods and registered consignors.

Excise notice 197: receipt into and removal from an excise warehouse of excise goods.

Excise notice 476: Tobacco Products Duty.

Excise Movement and Control System: how to register and use

Specific Fields in the declaration/notes on completion:

Enter:

Description and usage of code AI statement code Details to be entered on the declaration
Excise Registered Consignor ECONR Enter the Identification No. of the excise registered consignor

Notes

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. AI statement code ECONR must be included in D.E. 2/2 (Additional Information).

Where the goods are being dispatched to a Special Fiscal Territory then preference code “500” should be declared in D.E. 4/17 and additional procedure code F15 should also be declared in D.E. 1/11.

Additional procedure code F06 can only be used with Requested and Previous Procedure codes (D.E. 1/10): 0100, 0121, 0151, 0153, 0154, 0171, 0178, 4200, 4251, 4253, 4254, 4271, 4278.

You can view the full list of F series codes.

F07: Inward Processing: customs debt under Article 86(3) of the Code: Processed products returning to the EU

Description of procedure

Processed products which return to the European Union after having been previously re-exported after an inward processing procedure where the import duty is determined in accordance with Article 86(3) & Article 205(2) of EU Reg. No. 952/2013 (Union Customs Code (UCC)).

Goods covered

Goods previously placed under inward processing, subsequently exported from the EU, which are now returning to the EU where the customs debt is incurred on the basis of Article 86(3) of the UCC.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Conditions for use

This additional procedure code is used to claim a reduced valuation for duty purposes under RGR with simultaneous release for free circulation of goods re-imported in an unaltered state, where the goods were previously exported under IP (Article 203 EU Reg. No. 952/2013 (UCC)).

The customs vale at re-importation may be based upon the raw materials originally entered to IP where the declarant has opted to use the Article 86(3) customs debt rules, as laid down in EU Reg. No. 952/2013. Additional procedure code F44 must also be declared in D.E. 1/11when using F07 at re-import.

The description and particulars of the goods entered on the re-import declaration must be completed on the basis of the details declared at export. However, the customs duty calculation may be based upon the details of the goods originally entered to IP.

Evidence must be available to demonstrate the status of the goods at their original export.

No revenue will be payable where the goods are re-entered to IP or placed in a customs warehouse.

The MRN of the IP export declaration must be declared as a previous document in D.E. 2/1.

F07 may only be used at re-import where additional procedure code F44 was declared on both the original declaration entering the goods to IP as well as the export declaration.

Goods must return in an un-altered state from export, to the Union within 3 years of export (unless a waiver has been granted). A period of 6 years is allowed for Crown Servants.

No changes may be made to the goods, other than to maintain them in the same working condition as they were exported.

No changes may be made to the goods that will increase the value or upgrade the specification.

See notice 236 for additional conditions for eligibility for RGR.

These notes must be read in conjunction with the appropriate 4-digit Procedure Code completion notes used on the declaration (D.E. 1/10).

Restriction on usage

Where F44 was not used to enter the goods to IP originally or was not declared on the previous export declaration, the goods are not eligible for F07 on re-import. additional procedure code F04 must be used instead.

Specific Fields in the declaration/notes on completion:

Coverage AI statement code Details to be declared
Relief claimed under Returned Goods Relief. Waiver of time limit claimed. GEN03 Enter ‘Waiver of time limit claimed’
Relief claimed under Returned Goods Relief. RGR time limit extension to 6 years claimed by Crown Servants
Note: Crown Servants include diplomatic staff, armed forces, embassy and consular personnel. See Customs Information Paper 2017, no. 28 for details
GEN3C Enter ‘RGR 6-year time limit claimed: Crown Servant’
Use with A.86(3) UCC debt rules only:
Declaration that the IP authorisation holder is using the Article 86(3) EU Reg. No. 952/2013 (UCC) customs debt rules.
GEN86 Enter ‘Article 86(3)’
Duty calculation override
Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure.
When used with this additional procedure code, the declared values or prices in D.E. 4/4 must be the values or prices of the processed/ compensating products exported under Inward Processing, and now being released to Free-Circulation.
OVR01 Enter ‘Duty Override claimed’ followed by a plain text description of the reason for the override.
For example:
Duty override claimed Inward Processing

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

Inward Processing declarations where Article 86(3) UCC customs debt rules are being used Enter:

Document code Document identifier Document status
9WKS Reference number of the commercial records detailing the duty calculation The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate

Notes

For goods entered to additional procedure code F04, import duty will be payable based on the value and classification of the goods originally imported into Inward Processing.

If paying duty based on the value of the processed product at the time of re-export from the EU, then use additional procedure code F04 rather than F07.

No revenue will be payable where the goods are re-entered to IP or placed in a customs warehouse.

The MRN of the IP export declaration must be declared as a previous document in D.E. 2/1.

If claiming Returned Goods Relief together with Onward Supply Dispatch (Requested Procedure Code) 01, or Onward Supply Relief (Requested Procedure Code) 42, then use additional procedure code 63P instead of F04.Additional procedure code F07 can only be used with Requested and Previous Procedure codes (D.E. 1/10): 5100, 5111, 6111, 6131, 7123.

You can view the full list of F series codes.

F15: Trade with Special Fiscal Territories and territories with which the EU has formed a Customs Union

Description of procedure

Goods being declared in the context of trade with special fiscal territories or territories with which the EU has formed a Customs Union (Article 1 (3) of EU Reg. No. 952/2013 (Union Customs Code)).

Goods covered

This additional procedure code must be used when declaring goods in the context of trade with Special Fiscal Territories or territories with which the EU has formed a Customs Union.

Conditions for use

F15 must be used to identify:

  • Goods entering the UK from a Special Fiscal territory or territory with which the EU has formed a Customs Union.
  • Goods are being onward dispatched to a Special Fiscal territory or territory with which the EU has formed a Customs Union
  • Wherever the goods are declared with code ‘CO’ in D.E. 1/1 (Declaration Type)
  • Wherever an H5 declaration category data set is used.

Restrictions on usage

When goods are also moving in excise duty suspense, F06 must be declared with F15 in D.E. 1/11 (Additional procedure code).

Additional procedure code F15 cannot be used with Entry in Declarant’s Records (EIDR), where the Procedure Code entered in D.E. 1/10 begins with (Requested Procedures) 01, 07 or 42.

Notes

Additional procedure code F15 can only be used with Requested and Previous Procedure codes (D.E. 1/10): 0100, 0121, 0151, 0153, 0154, 0171, 0178, 0700, 0721, 0751, 0753, 0754, 0771, 0778, 4000, 4051, 4053, 4054, 4071, 4078, 4200, 4221, 4251, 4253, 4254, 4271, 4278, 5100, 5111, 5121, 5151, 5153, 5154, 5171, 5178, 5300, 5351, 5353, 5354, 5371, 5378, 6110, 6111, 6121, 6122, 6123, 6131, 7100, 7110, 7121, 7122, 7123, 7151, 7153, 7154, 7171, 7178.

You can view the full list of F series codes.

F21: Exemption from import duties: products taken from the sea by EU vessels: territorial waters outside the EU

Description of Procedure

Simultaneous release for free circulation and home use of products of sea-fishing and other products, taken from the territorial sea of a country or territory outside the customs territory of the Union, by vessels solely registered or recorded in a Member state and flying the flag of that Member state claiming an exemption from import duties.

Goods covered

Products of sea-fishing and other products, taken from the territorial sea of a country or territory outside the customs territory of the Union, by vessels solely registered or recorded in a Member state and flying the flag of that Member state claiming an exemption from import duties.

Restrictions on use

Products of sea fishing and other products must have been removed from the sea by a vessel which is solely registered or recorded in an EU Member state and must be flying the flag of that Member state. Cannot be used with EIDR where a licence or certificate is required at the time the imported goods are released to free circulation (controlled goods may only be entered using SDP).

Notes

Proof of the customs status of the goods must comply with Commission Delegated Regulation (EU) No. 2015/2446, Article 130.

Additional procedure code F21 provides relief from import duty. VAT is not relieved by this goods treatment, but goods can still be zero rated when they meet the necessary conditions using a National Additional Code in D.E. 6/17 (see appendix 19: D.E. 6/17: National Additional Codes.

Additional procedure code F21 can only be used with Requested and Previous Procedure codes (D.E. 1/10): 0100, 0171, 0178, 4000, 4071, 4078, 4200, 4271, 4278.

F22: Exemption from import duties: products obtained or produced from products taken from the sea by EU vessels (factory ships)

Description of Procedure

Simultaneous release for free circulation and home use, with exemption from import duties, of products obtained from products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union on board factory-ships registered or recorded in a Member state and flying the flag of the member state.

Goods covered

Products obtained from products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union on board factory-ships registered or recorded in a Member state and flying the flag of that member state.

For example: Release for free circulation of fish caught in the Mediterranean Sea within the territorial waters of a third country by and processed on a factory ship registered in Spain. Cannot be used with EIDR where a licence or certificate is required at the time the imported goods are released to free circulation (Controlled goods may only be entered using SDP).

Restrictions on use:

Products of sea fishing and other products must have been removed from the sea by a vessel which is solely registered or recorded in an EU member state and must be flying the flag of that state.

The factory ship processing the products taken from the sea by an EU vessel must also be registered to an EU Member state and be flying the flag of that member state.

Notes:

Proof of the customs status of the goods must comply with Commission Delegated Regulation (EU) No. 2015/2446, Article 130.

Additional procedure code F22 provides relief from import duty. VAT is not relieved by this goods treatment, but goods can still be zero rated when they meet the necessary conditions using a National Additional Code in D.E. 6/17 (see appendix 19: D.E. 6/17: National Additional Codes.

Additional procedure code F22 can only be used with Requested and Previous Procedure codes (D.E. 1/10): 0100, 0171, 0178, 4000, 4071, 4078, 4200, 4271, 4278.

You can view the full list of F series codes.

F44: Inward Processing: customs debt under Article 86(3) of the Code

Description of procedure

Processed products placed under or removed from Inward Processing, where the import duty is determined in accordance with Article 86(3) & Article 205(2) of EU Reg. No. 952/2013 (UCC).

Goods covered

Goods placed under or removed from inward processing where the customs debt is incurred on the basis of Article 86(3) customs debt rules as laid down in EU Reg. No. 952/2013.

Conditions of use

Additional procedure code F44 must be declared in D.E. 1/11 on the declaration placing the goods under IP in order to qualify to use the Article 86(3) customs debt rules on diversion.

Additional procedure code F44 may only be declared where expressly stated in the Inward Processing authorisation.

Restrictions on usage

Additional procedure code F44 may not be used on the diversion to Free Circulation declaration unless F44 was also quoted on the original declaration (in D.E.1/11 (Additional procedure code) placing the goods under IP.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific Fields in the declaration/notes on completion

Coverage AI statement code Details to be declared
Use with A.86(3) UCC debt rules only:
Declaration that the IP authorisation holder is using the Article 86(3) EU Reg. No. 952/2013 (UCC) customs debt rules.
GEN86 Enter ‘Article 86(3)’
Duty calculation override
Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure.
OVR01 Enter ‘Duty Override claimed’ followed by a plain text description of the reason for the override.
For example:
Duty override claimed Inward processing

Documents produced, certificates and authorisations, additional references (D.E. 2/3):

Inward Processing declarations where Article 86(3) UCC customs debt rules are being used: Enter:

Document code Document identifier Document status
9WKS Reference number of the commercial records detailing the duty calculation The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate.

Notes

Additional procedure code F44 can only be used with Requested and Previous Procedure codes (D.E. 1/10): 0151, 0154, 0751, 0754, 4051, 4054, 4251, 4254, 4451, 4454, 5100, 5111, 5121, 5151, 5153, 5154, 5171, 5178, 5351, 5354, 7151, 7154.

You can view the full list of F series codes.

F45: Exemption from import VAT for goods claiming relief from import duty under Council Reg. (EC) No. 1186/2009

Description of procedure

Simultaneous release for free circulation and home use where an exemption from import VAT is claimed in specific circumstances.

Goods covered

Exemption from value added tax (VAT) on the final importation of certain goods (Council Directive 2009/132/EC (11)): The application of VAT relief to eligible goods in the C series additional procedure code reliefs.

Conditions

Additional procedure code F45 may only be used where the D.E. 1/11 (Additional procedure code) rules under the corresponding C series relief specifically permits relief from import VAT.

Restriction on usage

Additional procedure code F45 may only be used with C series D.E. 1/11 additional procedure codes.

F45 may only be used to claim import VAT relief when the C series code specifically permits the use of code F45.

Additional procedure code F45 may not be used to claim import VAT relief where not expressly stated in the relevant C series D.E. 1/11 additional procedure code.

Additional procedure code F45 may only be used with Simplified Declaration Procedure (SDP) and Entry in Declarant’s Records (EIDR) where the C series additional procedure code permits use with these declaration types.

If the C series additional procedure code being declared in partnership with F45 does not permit use with SDP or EIDR, additional procedure code F45 is also prohibited for that goods treatment.

Notes

Additional procedure code F45 can only be used with Requested and Previous Procedure codes (D.E. 1/10): 4000, 4051, 4053, 4071, 4078.

You can view the full list of F series codes.

Additional procedure code 1 series

This appendix contains the specific completion rules instructions for the 1 series union additional procedure codes for data element 1/11 for imports.

Use the index list and the additional procedure codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

1AT: ATA carnet

Description of procedure

Goods imported or re-imported on an ATA carnet.

Goods covered

Goods imported or re-imported on an ATA carnet where inventory clearance is requested or where licences or certificates need to be declared for admissibility controls.

Conditions for use

For use on Import and export: customs clearance request (C21) at all locations with computerised inventory link.

This additional procedure code should only be used for declaration purposes where documentary controls are required on licences or certificates for goods covered under an ATA Carnet (for examples animals, prohibitions and restrictions).

The ATA Carnet reference number should be entered in D.E. 2/1 as the previous document, see Appendix 3: D.E. 2/1: Previous Document Codes for details.

Restrictions on usage

Use of this additional procedure code is restricted to goods imported or re-imported on an ATA carnet.

This additional procedure code is excluded from Simplified Declaration Procedures (SDP) and Entry in Declarant Records (EIDR).

Notices

Notice 104: ATA and CPD Carnets.

Specific fields in the declaration/notes on completion

For non-EU issued ATA carnets - where the carnet holder is not established in the EU an EORI completion number is not needed in D.E. 3/16 enter in D.E. 2/2.

Coverage AI statement code Details to be declared
Non-EU issued ATA carnets. See additional procedure code (D.E. 1/11) 1AT NEATA Enter the non-EU country code of the importer followed by their name and address.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

This document code is only required where the ATA carnet number(s) have not been entered in D.E. 2/1 (Previous documents).

Document code Document identifier Document status
N955 Enter the reference number of the ATA carnet. Where a sequentially numbered range of carnets cover the goods enter the lowest to the highest reference numbers of the carnets concerned i.e. document code + 0054037-0054047: status code. Where carnets are not sequentially numbered enter the reference number of each carnet concerned. Use status code AC (see appendix 5B: D.E. 2/3 Document Status Codes for harmonised declarations for definition), also enter the Carnet number.

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.

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/airport must forward the detached importation voucher or re-importation voucher from the ATA carnet promptly to:

National Carnet Unit 1st Floor
Queens Dock
Liverpool
L74 4AG

Telephone: 03000 579 060

Notes

Additional procedure code 1AT can only be used with Requested and Previous Procedure code (D.E. 1/10): 01 00: 40 00: 42 00.

You can view the full list of 1 series codes.

1BN: Fresh bananas without a weight certificate

Description of procedure

Release to free circulation of fresh bananas without weight certificates.

Goods covered

Fresh bananas under commodity code 0803 9010 00, subject to import duty, authorised to be declared to free circulation without weight certificates.

Conditions for use

The entry must be completed as a full declaration although regular use of this additional procedure code is limited to declarants who hold an authorisation under the Simplified Declaration Procedure (SDP).

The consignment must be weighed by an operator approved by customs for the purpose of weighing bananas with the certificates drawn up in line with the procedure laid down in Implementing Regulation 2015/2447, Annex 61-03.

Where the bananas are imported without a weight certificate at the time of release, a provisional weight must be declared in D.E. 6/1 (Net Mass). This may be calculated by using weight certificates from a previous consignment of bananas of the same type and origin.

The weight certificates showing the true weight of the consignment must be produced and submitted with an entry amendment to the National Clearance Hub within 10 calendar days of acceptance of the declaration.

Restrictions on usage

Use of this additional procedure code is restricted to imported fresh bananas under commodity code 0803 9010 00.

This additional procedure code is excluded from Entry in Declarant Records (EIDR).

Notices

VAT notice 702: imports

Notice 760: Customs Freight Simplified Procedures

Also see Importing bananas into the EU.

Specific fields in the declaration/notes on completion

###Documents produced, certificates and authorisations, additional references (D.E. 2/3)

For the Banana weighing certificate.

Document code Document identifier Document status
C046 Enter the reference number of the Banana weighing Certificate, if held. Where a sequentially numbered range of certificates cover the goods enter the lowest to the highest reference numbers of the certificates concerned i.e. document code + 0054037-0054047: status code. Where certificates are not sequentially numbered enter the reference number of each certificate concerned. Where a banana weighing certificate is not held enter “Not held” and produce weighing certificate within 10 days of import. Use one of the following status codes (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations for definitions): AC, AE, AF, AG, AP, AS, AT, EA, EE, EL, EP, ES, GE, GP, IA, IE, IP, IS, JA, JE, JP, JS, LE, LP, SP, TP, XA, XB, XF, XU, XW, XX.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C526 e.g., GB AWB Provide the authorisation decision number for the Authorised Banana Weigher

Security needed

The duty calculated on the provisional weight given in D.E. 6/1 must be either paid outright or secured to release the consignment.

Post clearance action

The banana weighing certificates (C046) must be presented to the National Clearance Hub with a post clearance amendment giving the true weight within 10 days of acceptance of the declaration.

Notes

Additional procedure code 1BN can only be used with Requested and Previous Procedure code (D.E. 1/10): 01 00, 40 00, 40 71, 40 78, 42 00.

You can view the full list of 1 series codes.

1CD: Controlled drugs using Simplified Procedures

Description of procedure

Simplified Declaration Procedure (SDP) controlled drugs released to free circulation.

Goods covered

Controlled drugs eligible for clearance at the frontier under the Simplified Declaration Procedure (SDP) entered by or on behalf of authorised traders.

Conditions for use

The rules laid in the main UK Trade Tariff, CDS Volume 3 Import Declaration Completion Guide and Appendix 21F: Declaration Category Data Sets I1 and its reference notes for the expanded data set for controlled goods which must be followed.

All normal supporting documentation must be produced with the customs declaration, including invoices, health certificates, licences and preference certificates.

A Supplementary Declaration using Additional Declaration Type Y in D.E. 1/2 is still required.

Restrictions on usage

This additional procedure code must only be used for the release to free circulation of importations of controlled drugs.

Other types of Controlled Goods must be imported using additional procedure codes 1CG.

Where Controlled Drugs are being released to a special procedure, additional procedure code 2CD must be used instead.

This additional procedure code is excluded from Entry in Declarant Records (EIDR).

Notices

Notice 760: Customs Freight Simplified Procedures.

Specific fields in the declaration/notes on completion

The data elements needed to use this additional procedure code are specified in the main UK Trade Tariff, CDS Volume 3 Import Declaration Completion Guide and Appendix 21F: Declaration Category Data Sets I1 ( see the reference notes for the expanded data set for controlled goods.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

Supporting documentation such as licences and certificates needed to release the goods to free circulation must be presented and declared in D.E. 2/3 on the simplified declaration.

Status Codes EA, IA, JA or UA should be declared on the supplementary declaration to evidence that the licences were previously declared on the simplified declaration.

This additional procedure code must also be declared on the Supplementary Declaration to support the Document Status code declared on the Supplementary Declaration.

As appropriate to the goods being declared.

Document code Description and usage of code Details to be entered
9112 Drugs Precursor Chemicals Individual Licence. Enter GBHOA followed by the licence number. If using more than one licence, then a separate 9112 entry in D.E. 2/3 is required for each licence. Use one of the following status codes (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations for definitions): AC, AE, AF, AT, XX.
9113 Controlled Drugs Individual Licence. Enter GBHCB followed by the licence number. If using more than one licence, then a separate 9113 entry in D.E. 2/3 is required for each licence. Use one of the following status codes (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations for definitions): AE, AG, XW, XX.
9114 Controlled Drugs Open Individual Licence. Enter GBHCE followed by the licence number. If using more than one licence, then a separate 9114 entry in D.E. 2/3 is required for each licence. Use one of the following status codes (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations for definitions): FP, XW, XX.

Additional documents needed

Supporting documentation such as licences and certificates needed to release the goods to free circulation must be presented (as required) before gaining release of the goods.

Notes

Additional procedure code 1CD can only be used with Requested and Previous Procedure code (D.E. 1/10): 01 00: 40 00: 42 00.

You can view the full list of 1 series codes.

1CG: Controlled Goods using Simplified Procedures

Description of procedure

Simplified Declaration Procedure (SDP) controlled goods released to free circulation.

Goods covered

Goods eligible for clearance under the SDP entered by or on behalf of authorised CFSP traders that are needed to be presented at the frontier for specific pre-clearance and Border Inspection Post (BIP) controls.

Excise goods released at the border under SDP.

Conditions for use

The rules laid in the main UK Trade Tariff, CDS Volume 3 Import Declaration Completion Guide and Appendix 21F: Declaration Category Data Sets I1 and its reference notes for the expanded data set for controlled goods which must be followed.

All necessary supporting documentation must be produced with the customs declaration, including invoices, health certificates, licences and preference certificates.

A Supplementary Declaration using Additional Declaration Type Y in D.E. 1/2 is still required.

Restrictions on usage

This additional procedure code must only be used for the release to free circulation of importations of controlled goods.

Controlled Drugs must be imported using additional procedure codes 1CD.

Where Controlled Goods are being released to a special procedure, additional procedure code 2CG must be used instead.

This additional procedure code is excluded from Entry in Declarant Records (EIDR).

Notices

Notice 760: Customs Freight Simplified Procedures.

Specific fields in the declaration/notes on completion

The data elements needed to use this additional procedure code are specified in the main UK Trade Tariff, CDS Volume 3 Import Declaration Completion Guide and Appendix 21F: Declaration Category Data Sets I1 ( see the reference notes for the expanded data set for controlled goods.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

Supporting documentation such as licences and certificates needed to release the goods to free circulation must be presented and declared in D.E. 2/3 on the simplified declaration.

Status Codes EA, IA, JA or UA should be declared on the supplementary declaration to evidence that the licences were previously declared on the simplified declaration.

This additional procedure code must also be declared on the Supplementary Declaration to support the Document Status code declared on the Supplementary Declaration.

Additional documents needed

Supporting documentation such as licences and certificates needed to release the goods to free circulation must be presented (as required) before gaining release of the goods.

Notes

Additional procedure code 1CG can only be used with Requested and Previous Procedure code (D.E. 1/10): 01 00: 07 00: 40 00: 42 00.

You can view the full list of 1 series codes.

1CL: Taxable commodities for climate change levy, with or without a claim to levy relief

Description of procedure

Taxable commodities for climate change levy purposes, for instance 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.

Goods covered

Taxable commodities for climate change levy purposes, for instance 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.

Solid fuel liable to Climate Change Levy, Customs Duty and/or VAT, being removed from a customs warehouse by payment of, and accounting for Climate Change Levy (whether levy is due, full relief claimed, or reduced rate claimed), and payment of any other import charges.

Conditions for use

Use of this additional procedure code may constitute a:

  • declaration for payment of, or accounting for, climate change levy, whether levy is due, full relief or reduced rate claimed, and any other import charges.
  • declaration that the imported commodities are eligible for full relief, or the reduced rate of levy

Request for the 14 day election procedure for time of supply chosen by consignees registered for levy purposes, the levy due to be subsequently declared and paid on form CCL 100 Climate change levy return

Restrictions on usage

Use of this additional procedure code is solely for taxable commodities requiring climate change levy.

This additional procedure code is excluded from Simplified Declaration Procedures (SDP) and Entry in Declarant Records (EIDR).

Notices

Notice CCL1

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Coverage AI statement code Details to be declared
Full rate of levy is being declared and paid at import. See additional procedure code (D.E. 1/11) 1CL CCLFL Enter ‘Levy relief not claimed’
Where partial relief from climate change levy is claimed for approved entities. See additional procedure code (D.E. 1/11) 1CL CCLPR2 Enter ‘Partial levy relief claimed’ followed by the agreement number with the Environment Agency.
Relief from the full rate of levy is being claimed. See additional procedure code (D.E. 1/11) 1CL CCLFC Enter ‘Waste Coal valued under £15 per tonne’
Request for the 14-day election procedure by consignees registered for levy purposes. See additional procedure code (D.E. 1/11) 1CL CCL14 Enter ‘14-day election procedure requested’ and the number of the levy registration certificate
CCL DEFRA facility GEN18 Enter the appropriate facility number allocated by DEFRA in relation to a climate change levy agreement.
Duty calculation override. Where relief is claimed under the terms of Sections 4, 5, 6 or 7 of Notice CCL1.
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: D.E. 1/10: Requested and Previous Procedure Codes for details on how to declare the tax lines in D.E. 4/4 – 4/7 when code OVR01 is used.
OVR01 Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override.
For example: CCL claimed under terms of notice CCL1

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

Goods manifest

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

These should be declared using the relevant document codes between N235 – N787 as appropriate. The document codes which may be used, and their completion instructions may be found in Appendix 5A: D.E. 2/3 Documents and Other Reference Codes (Union).

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

VAT

VAT must be paid at import.

Notes

Additional procedure code 1CL can only be used with Requested and Previous Procedure code (D.E. 1/10): 01 00: 40 00: 40 51: 40 71: 40 78: 42 00.

For suspension of excise duty on Hydrocarbon Oil ‘Tied Oil Scheme’ additional procedure code 1TO should be used in D.E. 1/11, with AI statement code ‘MORC1’ declared in D.E. 2/2.

For general excise duty relief additional procedure code 1RE should be used in D.E. 1/11, combined with AI statement code ‘RED01’ and document code (D.E. 2/3) 9AIE.

You can view the full list of 1 series codes.

1DP: Goods imported under diplomatic privilege (official use)

Description of procedure

Goods imported under diplomatic privilege for the official use of foreign missions or international organisations.

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.

Goods liable to Customs and/or Excise Duty and/or VAT or otherwise not in free circulation, removed from a customs warehouse under diplomatic privilege for the official use of foreign missions or international organisations in the UK

Conditions for use

Use of this additional procedure code constitutes a declaration that the goods are imported under diplomatic privilege for official use.

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 is being sent. The label must be addressed impersonally to a mission or consular post.

This additional procedure code relieves customs duty and VAT.

Restrictions on usage

Goods imported under diplomatic privilege for the personal use of entitled individuals must be entered to additional procedure code 2DP.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Additional Declaration Type B or E may be eligible for use with this additional procedure code. Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set may be used where explicitly stated in the D.E. 1/10 completion notes.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

For a request to release goods with a claim to Diplomatic Privilege:

Document code Description and usage of code Details to be entered
426C Form C426: Request to release goods with a claim to Diplomatic Privilege Enter the transport document identification number (for example, Bill of Lading reference number) as completed on Form C426.
Use one of the following status codes (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XA, XB.

For goods imported under diplomatic privilege for the official purposes of diplomatic or consular missions of the Democratic People’s Republic of Korea:

Document code Description and usage of code Details to be entered
Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member states in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509). Complete statement “Reg 2017/1509 exempt”.
Use status code XX (see appendix 5A: D.E. 2/3 document status codes for harmonised declarations for definitions). Use of this code constitutes a legal declaration that the goods are for the official purposes of diplomatic or consular missions of Member states in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).

Additional documents needed

Form C426 except for diplomatic bags, completed by an authorised member of the embassy or international organisation staff should be completed, see the ‘Conditions for use’ section.

If a motor vehicle is to be removed from warehouse, form C426 must additionally be authorised by the Foreign and Commonwealth Office.

Additional information

VAT

Goods entered to this additional procedure code are relieved of VAT.

Notes

Additional procedure code 1DP can only be used with Requested and Previous Procedure codes (D.E. 1/10): 40 00: 40 71: 40 78.
Additional Declaration Type B or E may be eligible for use with this additional procedure code.

Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set may be used where explicitly stated in the D.E. 1/10 completion notes.

Additional declaration type B or E (DE ½) modified I1 data set

Additional Declaration Type B or E may be eligible for use with this additional procedure code.

The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported.

Additional declaration types B and E are only allowed with additional procedure code C301DP, where the D.E. 1/10 Procedure Completion notes specify that a type B or E, Occasional Use Simplified Declaration, may be used in the completion rules for D.E. 1/2.

Where the D.E. 1/10 Procedure Code Completion Notes permit the use of Additional declaration types B or E and a Simplified Declaration (occasional Use) is being declared, the modified I1 data set, as specified in the D.E. 1/10 Procedure Code completion rules must be followed (see Appendix 1: D.E. 1/10: Requested and Previous Procedure Codes for details).

You can view the full list of 1 series codes.

1ES: Goods imported for or on behalf of the European Space Agency (ESA) or by Astrium Ltd for use in INTELSAT project

Description of procedure

Goods imported for or on behalf of the European Space Agency (ESA) or by Astrium Ltd for use in INTELSAT project for which relief from duty and/or VAT is claimed.

Goods covered

  • goods imported for or on behalf of the European Space Agency (ESA) for which relief from duty and/or VAT is claimed.
  • goods imported by Astrium Ltd for use in INTELSAT project for which relief from duty and/or VAT is claimed.

Conditions for use

Goods imported under this additional procedure code do not need valuation declarations (D.E. 4/9).

Restrictions on usage

Goods re-imported for test after use in tests or research abroad must be entered to additional procedure code F05.

Notices

Notice 3001: customs special procedures for the Union Customs Code.

Specific fields in the declaration/notes on completion

Coverage AI statement code Details to be declared
ESA scientific apparatus under the arrangements of PRIV 4/15/6. See additional procedure code (D.E. 1/11) 1ES. GEN43 Enter ‘Only to be opened by arrangement with the importer or their authorised agent’.
PRIV33/BAS/381. See additional procedure code (D.E. 1/11) 1ES. GEN44 Enter ‘Board’s Order PRIV 33/BAS/381’.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

To evidence that goods being imported are for use by the European Space Agency (ESA) or Astrium Ltd for use on INGTELSAT projects enter:

Document code Description and usage of code Details to be entered
9ESA Certificate to evidence that the goods being imported are for use by the European Space Agency (ESA) or Astrium Ltd for use on INGTELSAT projects.
This code is only for use with D.E. 1/11 (Additional procedure code) 1ES.
Enter the reference number of the ESA certificate the reference number of the Bae certificate.
Use one of the following status codes (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XA, XB.

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 and/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).

Security needed

Where security is required, enter an appropriate Security or Deposit methods of payment code in D.E. 4/8 (Method of Payment. See Appendix 9: D.E. 4/8: Method of Payment Codes for details of the codes which may be used.

VAT

To claim VAT relief the relevant certificate must be produced.

If the certificate is available use national additional procedure code 1RV as an additional D.E. 1/11.

If delivery is needed before production of the relevant certificate, security for VAT must be by deposit or bond. Use an appropriate deposit MOP code in D.E. 4/8. See Appendix 9: D.E. 4/8: Method of Payment Codes for details of the codes which may be used.

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

Additional procedure code 1ES can only be used with Requested and Previous Procedure code (D.E. 1/10): 01 00: 40 00: 40 71: 40 78: 42 00.

You can view the full list of 1 series codes.

1EX: Mineral (Hydrocarbon) oil imported for heating use for which Excise Duty relief is claimed on entry to an excise warehouse

Description of procedure

Mineral (Hydrocarbon) oil produced from eligibly recycled waste in free circulation imported for heating use for which Excise Duty relief is claimed on entry to an excise warehouse.

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 on entry to an excise warehouse.

Conditions for use

All customs duties and import VAT must be accounted for at the time of release into free circulation. Entry under this additional procedure code constitutes:

  • a declaration that the goods are eligible for entry into the declared tax (excise) warehouse (see D.E. 2/2)
  • 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

Restrictions on usage

All uses of oil are eligible for relief from excise duty except use as:

  • fuel for any engine, motor or other machinery (including use as extender or additive to motor fuel)
  • heating fuel

This additional procedure code is cannot be used with Entry in Declarant Records (EIDR).

Notices

Notice 184A.

Specific fields in the declaration/notes on completion

Coverage AI statement code Details to be declared
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 (D.E. 1/11) 1EX.
This must be combined with the PREMS statement providing the details of the tax warehouse.
IRQ0C* Enter the reason for the temporary removal.

This should not be used for a Customs warehouse.

Customs Duty and Import VAT should be paid on entry to this additional procedure code unless relieved by an additional procedure code.

Excise Duty is suspended therefore do not enter an excise tax line.

Additional documents needed

Security needed

Security is mandatory for the movement from the place of release into free circulation to the premises. See Appendix 9: D.E. 4/8: Method of Payment Codes for details of the codes which may be used.

Notes

Additional procedure code 1EX can only be used with Requested and Previous Procedure code (D.E. 1/10): 07 00: 07 51: 07 71: 07 78.

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. AI statement code ECONR must be included in D.E. 2/2 (Additional Information) and additional procedure code F06 in D.E. 1/11 (Additional procedure code).

You can view the full list of 1 series codes.

1IE: IP prior import equivalence (IM/EX)

Description of procedure

Goods imported from outside the Union under prior import equivalence (import/export).

Goods covered:

  • goods imported from outside the Union without payment of Customs Duty or VAT under prior import equivalence (import/export)
  • goods imported from outside the EU, without payment of customs duty or VAT removed from customs warehousing now being entered to IP prior import equivalence (import/export)

Conditions for use

Agents must have previous written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the entry is returned to the holder.

Restrictions on usage

Use of this additional procedure code is restricted to IP prior import equivalence (EX/IM). Where an INF document code is declared in D.E.2/3, Entry in Declarants Records (EIDR) may not be used.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

Information sheet INF9 relating to Inward processing triangular traffic (IM/EX).

Document code Document identifier Document status
C610 Enter the reference number of the INF9. Where a sequentially numbered range of INF9’s cover the goods enter the lowest to the highest reference numbers of the INF9’s concerned i.e. document code + 0054037-0054047: status code. Where INF9s are not sequentially numbered enter the reference number of each INF9 concerned. Faxed copy not acceptable. Use status code AC if certification is required otherwise use status code AE (see appendix 5A: D.E. 2/3 Document Status Codes for harmonised declarations for definitions).

Additional documents needed

For goods imported to IP that are to be released to free circulation with equivalent goods to be exported at a later date (import/export), form INF9 (the original and 3 copies) must be presented (with boxes 1 to 8 completed) with the declaration.

As long as the customs office of entry is satisfied, box 11 of the INF9 will be certified. Copy 3 of the INF9 will be sent to the supervising office for the IP authorisation, the original and copies 1 and 2 will be returned to the agent/importer.

Security needed

A guarantee may be needed for customs duty and possibly VAT to ensure conditions and obligations of the relief will be met unless qualification for a waiver is met.

The supervising office will state in the authorisation or notify the holder if security is needed.

Post clearance action

Enquiries must be made to the supervising office whose code is declared in D.E. 5/27. See Appendix 17: D.E. 5/27: Supervising Office (SPOFF) Codes to identify the specific code required to identify your supervising office.

Notes

Additional procedure code 1IE can only be used with Requested and Previous Procedure code (D.E. 1/10): 51 00: 51 11: 51 21: 51 51: 51 53: 51 54: 51 71: 51 78.

You can view the full list of 1 series codes.

1IL: Single recipient low value in excess of £15 but not exceeding £135

Description of procedure

Consignments to a single recipient with an intrinsic value in excess of £15 but not exceeding £135, liable to Customs Duty and/or VAT, and not being liable to Excise Duty, for which relief from Customs Duty only is claimed.

Goods covered

Consignments to a single recipient with an intrinsic value (i.e. excluding freight, insurance etc. charges) not exceeding £135, but greater than £15, liable to Customs Duty and/or VAT, and not being liable to Excise Duty, for which relief from Customs Duty only is claimed, and with VAT still payable.

Conditions for use

The consignments must have been dispatched direct from a third country to the consignee in the EU to qualify for this relief.

VAT must be paid prior to release of the goods.

Where several items in a single consignment, not exceeding £135 total intrinsic value, are sent to the single recipient, enter the commodity code for the item that attracts the highest duty rate in DE 6/14 & DE 6/15.

Declarations using code 1IL must have only a single declaration item

Restrictions on usage

This additional procedure code must not be used for any goods subject to a prohibition or restriction or intended for a customs relief or regime.

Where a consignment consists of several items to a single recipient, the total intrinsic value of those items must not exceed £135 in order to qualify for relief under this additional procedure code.

Where the total intrinsic value exceeds £135, this additional procedure code must not be used. This additional procedure code must not be used for imports of samples.

Notices

UK Trade Tariff, CDS Volume 3, Imports

Specific fields in the declaration/notes on completion

Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set

Additional Declaration Type B or E may be eligible for use with this additional procedure code. The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported.

Additional declaration types B and E are only allowed with additional procedure code 1IL, where the D.E. 1/10 Procedure Completion notes specify that a type B or E, Occasional Use Simplified Declaration, may be used in the completion rules for D.E. 1/2.

Where the D.E. 1/10 Procedure Code Completion Notes permit the use of Additional declaration types B or E and a Simplified Declaration (occasional Use) is being declared, the modified I1 data set, as specified in the D.E. 1/10 Procedure Code completion rules must be followed (see Appendix 1: D.E. 1/10: Requested and Previous Procedure Codes for details).

Coverage AI statement code Details to be declared
For various consignors/consignees
Note: 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.
00200 ‘Various’
Where items have been declared using the commodity code which attracts the highest duty rate (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.
00600 ‘Article 228, EU Reg. No. 2015/2447 applied’.

Additional documents needed

VAT

The additional procedure code does not relieve VAT.

Notes

Additional procedure code 1IL can only be used with Requested and Previous Procedure codes (D.E. 1/10): 40 00 and cannot be used in conjunction with any other national or Union additional procedure codes.

Where a consignment consists of several items to a single recipient, the total intrinsic value of those items must not exceed £135 in order to qualify for relief under this additional procedure code and must be declared as a single item using the commodity code which attracts the highest duty rate.

Use of the additional procedure code constitutes a declaration that the consignment:

  • is not liable to Excise Duty
  • does not exceed £135 intrinsic value
  • has been dispatched direct to the recipient from a third country
  • is not subject to any prohibition or restrictions, for example: controlled drugs, firearms and fake branded goods or labels which may be subject to Intellectual Property Rights

Additional procedure codes 1LV or 2LV (Low Value Bulking Imports) must be used for declaring bulked import consignments to different recipients.

You can view the full list of 1 series codes.

1LV: Low Value Bulking Imports (LVBI) in excess of £15 but not exceeding £135

Description of procedure

Consignments of an intrinsic value in excess of £15 but not exceeding £135, liable to Customs Duty and/or VAT, and not being liable to Excise Duty, for which relief from Customs Duty only is claimed.

Goods covered

Consignments of an intrinsic value (i.e. excluding freight, insurance etc. charges) in excess of £15 but not exceeding £135, liable to Customs Duty and/or VAT, and not being liable to Excise Duty, for which relief from Customs Duty only is claimed.

Conditions for use

The consignments must have been dispatched direct from a third country to the consignee in the EU to qualify for this relief.

An LVBI authorisation is required to use this additional procedure code, Authorisation Type Code LVBI, followed by the EORI number of the LVBI authorisation holder must be declared in D.E. 3/39.

VAT must be paid in order to release the goods.

Restrictions on usage

This additional procedure code is only to be used for consignments entered by traders authorised to use the LVBI concession.

Prior authorisation from the National Rejected Imports Team (NRIT) is needed to use LVBI.

This additional procedure code must not be used for any goods subject to a prohibition or restriction or intended for a customs relief or regime.

Where the total intrinsic value exceeds £135, this additional procedure code must not be used.

This additional procedure code must not be used for imports of samples.

This additional procedure code must not be used for consignments that are dispatched to a recipient outside the UK.

This additional procedure code is excluded from Simplified Declaration Procedures (SDP) and Entry in Declarant Records (EIDR).

Notices

UK Trade Tariff, CDS Volume 3, Imports.

Specific fields in the declaration/notes on completion

Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set

Additional Declaration Type B or E may be eligible for use with this additional procedure code.

The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported.

Coverage AI statement code Details to be declared
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.
00200 ‘Various’
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.
00600 ‘Article 228, EU Reg. No. 2015/2447 applied’
Bulking of consignments of documents, refer to import prohibitions and restrictions and additional procedure code (D.E. 1/11) 1LV for details.
Use of this code also requires:
The Manifest Reference as a ‘Previous Document in D.E. 2/1 using code 785.
The number of packages for each goods item in D.E. 6/10 (item level) & the total number of packages in D.E. 6/18 (at header level).
BULKD LVBI approval number followed by the total value of the goods in GBP.

Bulking is restricted to goods that are imported on a single vessel/aircraft.

Only a maximum of 999 items may be entered on a single bulked entry.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

Enter the following document codes for all LVBI declarations:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C676 e.g. GB LVBI LVBI authorisation number
Document code to be declared Description and usage of code Details to be entered on the declaration
N271 Goods manifest (where not available on an electronic inventory):
Attach a list of goods for which relief is being claimed.
For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.
Enter the reference number of the goods manifest/ list. Where a sequentially numbered range of manifests/ lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned.
Use one of the following status codes (see appendix 5B: D.E. 2/3 Document Status Codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

Additional documents needed

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

VAT

The additional procedure code does not relieve VAT.

Notes

Additional procedure code 1LV can only be used with Requested and Previous Procedure codes (D.E. 1/10): 40 00.

Where a consignment consists of several items to a single recipient, the total intrinsic value of those items must not exceed £135 in order to qualify for relief under this additional procedure code.

Use of the additional procedure code constitutes a declaration that the consignment:

  • is not liable to Excise Duty
  • does not exceed £135 intrinsic value
  • has been dispatched direct to the recipient from a third country
  • is not subject to any prohibition or restrictions, for example: controlled drugs, firearms and fake branded goods or labels which may be subject to Intellectual Property Rights

Consignments to different recipients can be bulked in accordance with UK Trade Tariff, CDS Volume 3, Imports but for each recipient the total intrinsic value must not exceed £135.

For consignments of an intrinsic value (i.e. excluding freight, insurance etc. charges) under £15 use D.E. 1/11 additional procedure code 2LV.

Prior authorisation must be obtained to use this additional procedure code from:

National Rejected Imports Team
HMRC
Sapphire Plaza
Watlington Street
Reading, Berkshire
RG1 4TE

Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set may be used where explicitly stated in the D.E. 1/10 completion notes.

Additional Declaration Type B or E may be eligible for use with this additional procedure code.

The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported.

Additional declaration types B and E are only allowed with additional procedure code 1LV, where the D.E. 1/10 Procedure Completion notes specify that a type B or E, Occasional Use Simplified Declaration, may be used in the completion rules for D.E. 1/2.

Where the D.E. 1/10 Procedure Code Completion Notes permit the use of Additional declaration types B or E and a Simplified Declaration (occasional Use) is being declared, the modified I1 data set, as specified in the D.E. 1/10 Procedure Code completion rules must be followed (see Appendix 1: D.E. 1/10: Requested and Previous Procedure Codes for details).

You can view the full list of 1 series codes.

1MO: Goods imported by the MoD (MoD VAT postponed accounting)

Description of procedure

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

Goods covered

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

Goods to be imported to free circulation in the Union by the MoD, for which OPR is claimed being compensating products obtained from goods which were exported from the Union under a UK issued authorisation or an authorisation involving more than one member state for an authorised process and where use of the MoDs VAT accounting arrangements are being used

Conditions for use

This additional procedure code 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.

This additional procedure code may only be used by the military forces or MoD.

Restrictions on usage

Imports under this additional procedure code can only be made by the MoD.

No relief of Excise Duty is allowed.

This additional procedure code may not be used by the authorised agents of the military forces.

Notices

Notice 3001: customs special procedures for the Union Customs Code.

Specific fields in the declaration/notes on completion

Additional Declaration Type B or E may be eligible for use with this additional procedure code.

Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set may be used where explicitly stated in the D.E. 1/10 completion notes.

VAT

The user of this additional procedure code will account for VAT by using the MoD’s self-assessment system. A VAT line is needed showing the method of payment G in D.E. 4/8. VAT is payable on any cost of repair, processing and transport costs.

The value for VAT must be accurately declared.

Notes

Additional procedure code 1MO can only be used with Requested and Previous Procedure codes (D.E. 1/10): 40 00: 40 51: 40 71: 40 78: 61 21: 61 22.

refer to additional procedure code 2MO, which is to be used for goods imported by the MoD to fulfil contracts with the MoD or military forces of other member states.

Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set may be used where explicitly stated in the D.E. 1/10 completion notes

Additional Declaration Type B or E may be eligible for use with this additional procedure code.

The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported.

Additional declaration types B and E are only allowed with additional procedure code 1MO, where the D.E. 1/10 Procedure Completion notes specify that a type B or E, Occasional Use Simplified Declaration, may be used in the completion rules for D.E. 1/2.

Where the D.E. 1/10 Procedure Code Completion Notes permit the use of Additional declaration types B or E and a Simplified Declaration (occasional Use) is being declared, the modified I1 data set, as specified in the D.E. 1/10 Procedure Code completion rules must be followed (see Appendix 1: D.E. 1/10: Requested and Previous Procedure Codes for details).

You can view the full list of 1 series codes.

1MP: Compensating products obtained from milk and milk products (EX/IM)

Description of procedure

Non-EU products intended for re-export or to replace previously exported equivalent goods outside of the customs territory of the EU, entered to IP where prior export of the compensating products are obtained from milk and milk products (EX/IM).

Goods covered

Non-EU products intended for re-export or to replace previously exported equivalent goods outside of the customs territory of the EU, entered to IP where prior export of the compensating products are obtained from milk and milk products (EX/IM), either:

  • the holder of a full/authorisation involving more than one member state issued under economic code 2, 3, 6, 7, 8, 9, 11, 12 and 21
  • the goods being entered without payment of customs duty, equivalent goods having previously exported by the same authorisation holder using prior export equivalence.
  • non-EU products intended for re-export outside of the customs territory of the EU removed from customs warehousing now being entered to IP where prior export of the compensating products are obtained from milk and milk products.
  • the holder of a full authorisation or authorisation involving more than one member state, issued under economic code 2, 3, 6, 7, 8, 9, 11, 12 or 21 or goods being entered without payment of customs duty, equivalent goods having previously exported by the same authorisation holder using prior export equivalence.

Conditions for use

Use of this additional procedure code is a declaration by the importer that the conditions laid down in Council Regulation 952/2013 and Commission Regulation 2446/2015 and 2447/2015 are met.

Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs and Excise Management Act 1979.

Agents must have previous written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the entry is returned to the holder.

IP suspension allows relief from Customs Duty, specific Customs Duty, Anti-Dumping Duty and countervailing duty.

Restrictions on usage

This additional procedure code must only be used to enter IP where the goods are intended for re-export or prior export of the compensating products is obtained from milk and milk products.

This additional procedure code is excluded from Entry in Declarant Records (EIDR).

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion

Additional documents needed

For goods imported to replace equivalent goods previously exported (EX/IM) 3 copies (that is the original and copies 1 and 2) of form INF5 stamped by customs where the export took place must be presented.

If the quantity being imported is more than the quantity shown on the INF5, the excess balance can be entered to free circulation (with payment of duty) or may be entered to another authorised relief.

This additional procedure code should not be used if the excess balance is to be entered to IP, procedure code 51 00 000 should be used.

Security needed

Security will not be needed to ensure conditions and obligations of the relief will be met.

Post clearance action

Enquiries must be made to the supervising office whose code is declared in D.E. 5/27. See Appendix 17: D.E. 5/27: Supervising Office (SPOFF) Codes to identify the specific code required to identify your supervising office.

Notes

Additional procedure code 1MP can only be used with Requested and Previous Procedure code (D.E. 1/10): 51 11: 51 71.

You can view the full list of 1 series codes.

1NC: Equipment imported for certain NATO contracts and projects

Description of procedure

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

Goods covered

Equipment imported for certain NATO contracts and projects for which relief from duty and/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)

Conditions for use

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

Restrictions on usage

Only the NATO contracts and projects listed under ‘Goods covered’ can be used with this additional procedure code.

Specific fields in the declaration/notes on completion

For contracts and projects listed in (2) above:

Coverage AI statement code Details to be declared
Goods owned by NICSMA and to be transported direct to NATO installations.
Goods owned by a contractor and/or to be transported to a contractor’s premises
NCSMA Enter ‘NICSMA goods. Delivery free of duty and VAT claimed under customs reference PRIV 59/1’ followed by the appropriate SPOFF code from Appendix 17: D.E. 5/27: Supervising Office (SPOFF) Codes for the supervising office of the contractor.
Enter ‘NICSMA goods PRIV 59/1’ followed by the appropriate SPOFF code from Appendix 17: D.E. 5/27: Supervising Office (SPOFF) Codes for the supervising office of the contractor.

For contracts and projects listed in (3) above:

Coverage AI statement code Details to be declared
Goods owned by SHNMO and to be transported direct to NATO installations SHNMO Enter ‘SHNMO goods. Delivery free of duty and VAT claimed under customs reference ‘PRIV 59/31’ followed by the appropriate SPOFF code from Appendix 17: D.E. 5/27: Supervising Office (SPOFF) Codes for the supervising office of the contractor.

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 and/or to be transported to a contractor’s premises, security is needed by guarantee or deposit.

Where security is required, enter an appropriate Security or Deposit methods of payment code in D.E. 4/8 (Method of Payment. see Appendix 9: D.E. 4/8: Method of Payment Codes for details of the codes which may be used.

VAT

Goods entered to this additional procedure code are relieved from VAT. Alternatively, for registered taxable persons, VAT can be paid at importation and details will be included on the VAT certificate.

Notes

Additional procedure code 1NC can only be used with Requested and Previous Procedure code (D.E. 1/10): 40 00: 40 71: 40 78.

You can view the full list of 1 series codes.

1NN: Goods imported for non-NATO authorised countries (official use)

Description of procedure

Goods imported for the official use of non-NATO authorised countries.

Goods covered

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

Conditions for use

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

This additional procedure code relieves Customs Duty only. VAT and excise duties should be accounted for at the time of importation.

Restrictions on usage

Use of the additional procedure code is restricted to signatories authorised by the non-NATO Forces.

This additional procedure code is excluded from Simplified Declaration Procedures (SDP) and Entry in Declarant Records (EIDR).

Goods will not be released until VAT and Excise has been paid or secured.

Specific fields in the declaration/notes on completion

The allocated EORI number for the non-NATO force should be shown in D.E. 3/16 of the SAD.

VAT

VAT must be accounted for at the time of import.

Excise

Excise duty must be accounted for at the time of import.

Notes

Additional procedure code 1NN can only be used with Requested and Previous Procedure codes (D.E. 1/10): 40 00: 40 71: 40 78.

You can view the full list of 1 series codes.

1NO: Goods imported for US and other NATO visiting forces (official use)

Description of procedure

Goods imported for the official use of US and other NATO visiting forces for which relief from duty and/or VAT is claimed.

Goods covered

  • goods imported for the official use of US and other NATO visiting forces, except mail (see additional procedure code 1NP), for which relief from duty and/or VAT is claimed
  • goods liable to customs and/or excise duty and/or VAT or otherwise not in free circulation, removed from a customs warehouse for the official use of visiting forces

Conditions for use

Use of this additional procedure code 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.

Restrictions on usage

Use of this additional procedure code is restricted to signatories authorised by visiting forces.

Goods for personal use of entitled members of the visiting forces must be removed under additional procedure code 2DP.

Notices

Notice 3001: customs special procedures for the Union Customs Code.

Specific fields in the declaration/notes for completion

Additional Declaration Type B or E may be eligible for use with this additional procedure code. Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set may be used where explicitly stated in the D.E. 1/10 completion notes.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

Where a claim to Visiting Forces Relief is for goods removed from a customs warehouse, enter:

Document code Description and usage of code Details to be entered
185C Form 185C: Claim to Visiting Forces Relief for goods removed from a customs warehouse Enter the Date and Rank as completed on Form C185.
Use one of the following status codes (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XA, XB.

VAT

Goods entered to this additional procedure code are relieved of VAT.

Notes

Additional procedure code 1NO can only be used with Requested and Previous Procedure codes (D.E. 1/10): 40 00: 40 71: 40 78

Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set

Additional Declaration Type B or E may be eligible for use with this additional procedure code.

The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported.

Additional declaration types B and E are only allowed with additional procedure code 1NO, where the D.E. 1/10 Procedure Completion notes specify that a type B or E, Occasional Use Simplified Declaration, may be used in the completion rules for D.E. 1/2.

Where the D.E. 1/10 Procedure Code Completion Notes permit the use of Additional declaration types B or E and a Simplified Declaration (occasional Use) is being declared, the modified I1 data set, as specified in the D.E. 1/10 Procedure Code completion rules must be followed (see Appendix 1: D.E. 1/10: Requested and Previous Procedure Codes for details).

You can view the full list of 1 series codes.

1NP: Goods imported for NATO visiting forces entitled personnel (personal use)

Description of procedure

Goods imported for personal use by NATO visiting forces entitled personnel.

Goods covered

  • goods imported for personal use by NATO visiting forces entitled personnel, for which relief from duty and/or VAT is claimed
  • importations of mail by US and other NATO visiting forces for which relief from duty and/ or VAT is claimed
  • goods liable to customs and/or excise duty and/or VAT or otherwise not in free circulation, removed from a customs warehouse for the personal use of entitled members of visiting NATO forces

Conditions for use

Use of this additional procedure code constitutes a declaration that the goods are imported for personal use by NATO visiting forces entitled personnel.

The full name and address of the importer should be entered in D.E. 3/15. The EORI number of the visiting forces must not be used.

Restrictions on usage

Use of this additional procedure code is restricted to NATO visiting forces entitled personnel only.

This additional procedure code is excluded from Simplified Declaration Procedures (SDP) and Entry in Declarant Records (EIDR).

Notices

Notice 431: Visiting Forces

Specific fields in the declaration/notes on completion

Additional Declaration Type B or E may be eligible for use with this additional procedure code.

Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set may be used where explicitly stated in the D.E. 1/10 completion notes.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

For vehicles owned personally by members of visiting forces, enter:

Document code Description and usage of code Details to be entered
941C Claims to duty/ VAT relief for the importation of vehicles/ means of transport imported by visiting forces personnel using Form C&E 941. Enter the Vehicle/ Registration number of the means of transport as completed on Form C&E 941.
Use one of the following status codes (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XA, XB.

For importations of goods (including effects but excluding motor vehicles) owned personally by members of visiting force enter:

Document code Description and usage of code Details to be entered
2CVF Claims to duty/ VAT relief for the importation of personal property imported by visiting forces personal on Form C2. Enter the Date as completed on form C2.
Use one of the following status codes (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XA, XB.
Details of any items declared on the form C2 or DD1434 must be entered in D.E. 6/8 to 6/11.

For claims to duty and VAT relief enter:

Document code Description and usage of code Details to be entered
1434 Claims to duty and VAT relief claimed on Form DD1434 (used by US visiting Forces). Enter the Date and Transport ID details for the goods being imported on Form DD1434.
Use one of the following status codes (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XA, XB.
Details of any items declared on the form C2 or DD1434 must be entered in D.E. 6/8 to 6/11.

VAT

Goods entered to this additional procedure code are relieved of VAT.

Notes

Additional procedure code 1NP can only be used with Requested and Previous Procedure codes (D.E. 1/10): 40 00: 40 71: 40 78.

Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set

Additional Declaration Type B or E may be eligible for use with this additional procedure code.

The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported.

Additional declaration types B and E are only allowed with additional procedure code 1NP, where the D.E. 1/10 Procedure Completion notes specify that a type B or E, Occasional Use Simplified Declaration, may be used in the completion rules for D.E. 1/2.

Where the D.E. 1/10 Procedure Code Completion Notes permit the use of Additional declaration types B or E and a Simplified Declaration (occasional Use) is being declared, the modified I1 data set, as specified in the D.E. 1/10 Procedure Code completion rules must be followed (see Appendix 1: D.E. 1/10: Requested and Previous Procedure Codes for details).

You can view the full list of 1 series codes.

1NV: Tariff Chapters 8703 (motor cars) and 8711 (motor cycles) permanently imported

Description of procedure

Means of transport under Tariff Chapters 8703 (motor cars) and 8711 (motor cycles) permanently imported by private persons.

Goods covered

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

Conditions for use

Use of this additional procedure code is restricted to goods permanently imported under Tariff Chapters 8703 (motor cars) and 8711 (motor cycles).

Restrictions on usage

Use of this additional procedure code is not appropriate for VAT registered traders.

This additional procedure code is excluded from Entry in Declarant Records (EIDR).

Forms C384 and C21 may no longer be used to declare the vehicles.

Notices

Notice 3.

Notice 252.

Security needed

Security is not needed.

VAT

Registered taxable persons - entry under this additional procedure code is not appropriate for VAT registered traders.

Exempt persons - VAT must be paid at importation.

Notes

Additional procedure code 1NV can only be used with Requested and Previous Procedure code (D.E. 1/10): 40 00: 40 71: 40 78.

You can view the full list of 1 series codes.

1PF: Goods of an aggregate value not exceeding £630 (700 euros) intended solely for personal or family use.

Description of procedure

Goods of an aggregate value not exceeding £630 (700 euros) intended solely for personal or family use.

Goods covered

Goods which do not qualify for relief under additional procedure code C08 and are of an aggregate value not exceeding £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 not exceed £630 and all packings must individually nor exceed £630.

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

Conditions for use

Goods of an aggregate value not exceeding £630 (700 euros) intended solely for personal or family use.

Restrictions on usage

Entry under this additional procedure code is not appropriate for registered taxable persons.

This additional procedure code is excluded from Simplified Declaration Procedures (SDP) and Entry in Declarant Records (EIDR).

Notices

Notice 143.

Additional Information (D.E. 2/2)

Where several items in a single consignment aggregate value not exceeding £630 (700 euros), enter the commodity code which attracts the highest duty rate in D.E. 6/14 – 6/17, combined with AI Statement Code 00600 and OVR01 in D.E. 2/2:

Coverage AI statement code Details to be declared
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
00600 ‘Article 228, EU Reg. No. 2015/2447 applied’
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: D.E. 1/10: Requested and Previous Procedure Codes for details on how to declare the tax lines in D.E. 4/4 – 4/7 when code OVR01 is used.
OVR01 Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override.
For example:
Duty override claimed Flat rate of duty – 2.5% applied

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

For provision of a worksheet to support calculation of the customs value and/or revenue calculations, enter:

Document code Description and usage of code Details to be entered
9WKS Worksheet to support calculation of the customs value and/or revenue calculations (for example: C&E 1154 for Outward Processing Relief).
Manual calculations required if the goods have been invoiced in more than one currency or a fixed rate of exchange has been stipulated in the contract of sale.
If a fixed rate of exchange has been used this is also to be declared on the attached document and rate declared in D.E 4/15.
Enter ‘See attached worksheet’ as appropriate.
Use one of the following status codes (see document status codes for harmonised declarations for definitions): AE, AP, GE, JE, JP, LE, LP, UE.

For multi item consignments, enter:

Document code Description and usage of code Details to be entered
N271 Packing list Enter the reference number of the packing list. Where a sequentially numbered range of packing lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned.
Use one of the following status codes (see appendix 5B: D.E. 2/3 Document Status Codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

Notes:

Additional procedure code 1PF can only be used with Requested and Previous Procedure code (D.E. 1/10): 40 00: 40 71: 40 78.

You can view the full list of 1 series codes.

1PO: Goods entered to IP imported using the international mail procedure

Description of procedure

Goods entered to IP imported using the international mail procedure.

Goods covered

Goods being entered to IP by the holder of a full authorization issued under economic codes 1,2,3,4,5,9,10,11,12,13,14, 15,16,17,18,19,20,21,22

Imported using the CN22/CN23 (international mail) procedure where the amount of import duty is less than £750 and a guarantee waiver is being requested.

Conditions for use

Use of this additional procedure code is a declaration by the importer that the conditions laid down in Council Regulation 952/2013 and Commission Regulation 2446/2015 and 2447/2015 are met.

Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs and Excise Management Act 1979.

Agents must have previous written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the entry is returned to the holder.

Restrictions on usage

This additional procedure code must not be used for goods entered under an authorization by customs declaration.

Where Simplified Declaration Procedure (SDP) or Entry in Declarants Records (EIDR) has been used to declare the goods, no processing may be carried out on the goods until the supplementary declaration has been submitted.

Notices:

Notice 3001: customs special procedures for the Union Customs Code.

Security needed

Security will not be required for customs duty and VAT to ensure conditions and obligations of the relief will be met. However, these may become due if you do not discharge the IP procedure correctly and submit your Bill of Discharge (Form BOD1).

Post clearance action

Enquiries must be made to the supervising office whose code is declared in D.E. 5/27. See Appendix 17: D.E. 5/27: Supervising Office (SPOFF) Codes to identify the specific code required to identify your supervising office.

Notes

Additional procedure code 1PO can only be used with Requested and Previous Procedure code (D.E. 1/10): 51 00.

You can view the full list of 1 series codes.

1RC: Relief from Customs Duty

Description of procedure

A Customs Duty relief, suspension or exemption is claimed where no other additional procedure code applies.

Goods covered

This additional procedure code may be used for any commodities where expressly stated elsewhere in the UK Trade Tariff, CDS Volume 3, Imports.

Conditions for use

This additional procedure code may only be used where expressly stated elsewhere in the UK Trade Tariff, CDS Volume 3, Imports for instance in an AI Statement (D.E. 2/2), Document Code (D.E. 2/3) or other additional procedure code.

Restrictions on usage

This additional procedure code may not be used unless expressly stated elsewhere in the UK Trade Tariff, CDS Volume 3, Imports.

This additional procedure code may not be used where another relief, exemption or suspension additional procedure code exists to relieve, suspend or exempt the customs duty.

Specific fields in the declaration/notes on completion

Coverage AI statement code Details to be declared
Relief/ Suspension of Customs Duty Claimed.
This code is only to be used in conjunction with code 1RC in D.E. 1/11 (Additional procedure code.
Note: 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.
RCD01 Enter ‘Relief from Customs Duty claimed’ followed by the reason for the claim.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

Document code Description and usage of code Details to be entered
9AID Evidence required by Procedure or additional procedure code (D.E. 1/10 and D.E. 1/11) instructions for claiming relief from all charges except VAT. Reference details: Enter the reference number of the document supporting the claim to duty relief.
Use one of the following status codes, (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations):
JP – Evidence required is available from trader
UP – Evidence required is unavailable

Notes

Additional procedure code 1RC can only be used with Requested and Previous Procedure code (D.E. 1/10): 40 00: 40 71: 40 78: 61 31.

You can view the full list of 1 series codes.

1RE: Relief from Excise Duty

Description of procedure

An Excise duty relief, suspension or exemption is claimed where no other additional procedure code applies.

Goods covered

This additional procedure code may be used for any commodities where expressly stated elsewhere in the UK Trade Tariff, CDS Volume 3, Imports.

Conditions for use

This additional procedure code may only be used where expressly stated elsewhere in the UK Trade Tariff, CDS Volume 3, Imports for instance in an AI Statement (D.E. 2/2), Document Code (D.E. 2/3) or other additional procedure code.

Restrictions on usage

This additional procedure code may not be used unless expressly stated elsewhere in the UK Trade Tariff, CDS Volume 3, Imports.

This additional procedure code may not be used where another relief, exemption or suspension additional procedure code exists to relieve, suspend or exempt the excise duty.

Specific fields in the declaration/notes on completion

Coverage AI statement code Details to be declared
Relief/ Suspension of Excise Duty Claimed.
This code is only to be used in conjunction with code 1RE in D.E. 1/11 (Additional procedure code.
Note: This AI statement and additional procedure code 1RE may only be used where expressly instructed by the additional procedure codes in appendix 2: D.E. 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.
RED01 ‘Relief from Excise Duty claimed’ followed by the reason for the claim.

Documents produced, certificates and authorisations, additional references (D.E. 2/3):

Document code Description and usage of code Details to be entered
9AIE Evidence required by Procedure or additional procedure code (D.E. 1/10 and D.E. 1/11) instructions, relief from Excise Duty. Reference details: When details have been included in an AI statement then enter ‘see relevant AI statement’. In all other cases enter the relevant reference number of the document.
Use one of the following status codes, (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations):
JP – Evidence required is available from trader
UP – Evidence required is unavailable.

Notes

Additional procedure code 1RE can only be used with Requested and Previous Procedure code (D.E. 1/10): 40 00: 40 51: 40 53: 40 54: 40 71: 40 78: 6110: 6111: 6123.

You can view the full list of 1 series codes.

1RL: Duty & VAT Relief (RGR with End Use)

Description of procedure

End Use goods previously exported and now being re-imported to End Use with a simultaneous claim to Returned Goods Relief (RGR).

Goods covered

End Use goods previously exported and now being re-imported and placed back under End Use.

Conditions for use

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

This additional procedure code must only be used when both of the following apply:

  • release for free circulation of re-imported goods in an unaltered state simultaneously claiming Returned Goods Relief (RGR, Article 203 EU Reg. No. 952/2013 (UCC)) upon payment of any customs duties and other charges, where the goods were temporarily exported to a third country
  • exported goods had previously been released for free circulation of goods simultaneously claiming customs duty and (where applicable) VAT relief granted under End Use (Article 254, EU Reg. No. 952/2013 (UCC)), where the goods have not been subject to any previous procedure

This additional procedure code may also be used where the goods are being released from a customs warehouse and claiming both RGR and End Use.

Returned Goods Relief (RGR)

This Procedure Code is used to claim duty (and where applicable VAT and/ or excise duty) relief under RGR with simultaneous release for free circulation of goods re-imported in an unaltered state, where the goods were temporarily exported to a third country (Article 203 EU Reg. No. 952/2013 (UCC)).

Any customs duties or other charges previously refunded at export must be repaid prior to the release of the goods.

Any customs duties not relieved under RGR must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC)), in order for the goods to be released to this procedure.

Evidence must be available to demonstrate the Union status of the goods at their original export. The MRN of the export declaration must be declared as a previous document in D.E. 2/1.

Goods must return in an un-altered state, to the Union within 3 years of export (unless a waiver has been granted). A period of 6 years is allowed for Crown Servants.

No changes may be made to the goods, other than to maintain them in the same working condition as they were exported.

No changes may be made to the goods that will increase the value or upgrade the specification.

In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the EORI number or named person shown in D.E. 3/1 or 3/2 at export and 3/15 or 3/16 at import must be the same).

VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions in section 6 of notice 236 are met.

See notice 236 for additional conditions for eligibility for RGR.

End Use Conditions above those already stipulated in the 44 series 1.10 Procedure Codes detailed in Appendix 1: D.E. 1/10: Procedure Codes.

Where, prior to their export from the customs territory of the Union, the returned goods had been released for free circulation duty-free or at a reduced rate of import duty because of a particular end-use, relief from duty under paragraph 1 shall be granted only if they are to be released for free circulation for the same end-use.

Where the end-use for which the goods in question are to be released for free circulation is no longer the same, the amount of import duty shall be reduced by any amount collected on the goods when they were first released for free circulation. Should the latter amount exceed that levied on the release for free circulation of the returned goods, no repayment shall be granted.

Restrictions on usage

The goods must meet the conditions applicable for both RGR and end use:

  • evidence of eligibility for customs duty relief under RGR must be held
  • any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC)), in order for the goods to be released to this procedure

These notes must be read in conjunction with the appropriate completion notes for the Procedure Code used on the declaration (D.E. 1/10).

This additional procedure code is only to be used where the full conditions of RGR are met.

The goods must use an appropriate Requested Procedure Code in the 44 series and comply with the full terms and conditions of end use and the associated previous procedure concerned (as applicable to the D.E. 1/10 Procedure Code being used.)

The requirement of the 4-digit procedure codes are not replicated in these completion notes.

Any non-compliance with the full requirements of the 4-digit procedure codes used with on the declaration in D.E. 1/10 with this additional procedure code will result in a demand for any suspended or relived import duties, import VAT and other charges being issued.

EIDR may not be used where an INF document code is declared in D.E. 2/3.

Notices

Refer to Notice 236: Returned Goods Relief for details of the full conditions of RGR which must be met in order to use this additional procedure code.

Information can be found on end use.

Notice 3001: customs special procedures for the Union Customs Code.

Specific fields in the declaration/notes on completion

Refer to the full completion rules in Appendix 1: D.E. 1/10: Requested and Previous Procedure Codes for the specific completion instructions for the requested and previous procedure being used. These notes only cover any additional RGR requirement.

The following AI statements may be required in D.E. 2/2:

Conditions AI statement code Details to be declared
Relief claimed under Returned Goods Relief. Waiver of time limit claimed. GEN03 ‘Waiver of time limit claimed’
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, no. 28 for details GEN3C RGR 6-year time limit claimed: Crown Servant’
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: D.E. 1/10: Requested and Previous Procedure Codes for details on how to declare the tax lines in D.E. 4/4 – 4/7 when code OVR01 is used.
OVR01 Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override.
For example:
Duty override claimed RGR
Code used to declare: That the pallets or containers being re-imported by (foreign consignors name) were previously in free circulation in the EU:
Are owned by the importer being returned within 3 years of the original export
Being returned to the importers who or on whose behalf they were previously exported for import free of duty
Being returned to the importers who originally declared the goods to export for import free of VAT
That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded
That the pallets or containers are eligible for RGR
PAL05 RGR Pallets or Containers’ followed by the consignor’s name and date.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

The specific document code references detailed below should be declared (as applicable).

Enter the following for the INF3 form (Form C&E 1158):

An INF3 is only required where RGR triangulation applies (see notice 236, section 2.3 for details).

Document code Document identifier Document status
C605 Enter the INF3 reference number The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate.

Additional RGR national document codes which may be required

Enter the following for the C1314 (RGR claim form):

Document code Document identifier Document status
1314 Enter the MRN of the export declaration the RGR claim relates to The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate.

Enter the following for the C&E1246 (RGR duplicate lists):

Document code Document identifier Document status
1246 Enter the MRN of the export declaration the RGR claim relates to The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate.

Notes

Additional procedure code 1RL can only be used with Requested and Previous Procedure code (D.E. 1/10): 44 00: 44 71: 44 78.

Where RGR is being claimed on re-imported IP goods, additional procedure codes F04 or F07 must be used instead of 1RL.

Where RGR is used on goods being re-imported with a simultaneous claim to OSR, additional procedure code 63P should be used instead.

Additional Notes

The use of this additional procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.

Agents must have prior written approval from the importer to enter goods to RGR on their behalf and ensure a copy of the declaration is returned to the holder.

Notice 236: Returned Goods Relief section 9 defines what is meant by ‘Goods in free circulation’.

All supporting materials (for example rope, wood and plastic) used for the storage and protection of the goods are also eligible for relief.

Evidence of export and free circulation status as described in Notice 236: Returned Goods Relief except where the export declaration reference is quoted in D.E. 2/1 (Previous Documents).

Entry under this Procedure Code is a declaration that:

  • if claiming duty relief (use additional procedure code F01 in D.E. 1/11 when claiming duty relief only):
    • the goods are eligible to claim RGR.
    • any additional security which may be needed will be provided.
    • all other conditions and requirements associated with claiming RGR have been met.
    • the goods were in free circulation when previously exported from the customs territory of the EU of Territory with which the EU has formed a customs union.
    • the goods are being entered for free circulation within 3 years of them being exported from that territory unless a valid waiver is claimed. A period of 6 years is allowed for Crown Servants.
    • if the waiver of the 3-year time limit for reimportation is claimed due to special circumstances, insert ‘Waiver of time limit claimed’ in D.E.2/2 as a GEN03 AI Statement. This waiver must be shown to be reasonable to HMRC when requested.
    • the goods haven’t undergone any process or repair outside that territory other than routine maintenance to keep them in good condition, or handling which only altered the goods appearance, for example attaching operating instructions in foreign languages.
  • if claiming VAT relief (use additional procedure code F05 in D.E. 1/11 to claim duty and VAT relief), it is a further declaration that:
    • the goods were exported from the EU by the importer or on their behalf
    • any VAT due on the goods was paid and not refunded on export from the EU

You can view the full list of 1 series codes.

1RV: Relief from VAT (Reduced value for VAT or exemption is claimed)

Description of procedure

Relief from VAT (Reduced value for VAT or exemption is claimed) where no other additional procedure code applies.

Goods covered

This additional procedure code may be used for any commodities where expressly stated elsewhere in the UK Trade Tariff, CDS Volume 3, Imports.

Conditions for use

This additional procedure code may only be used where expressly stated elsewhere in the UK Trade Tariff, CDS Volume 3, Imports for instance in an AI Statement (D.E. 2/2), Document Code (D.E. 2/3) or other additional procedure code.

Restrictions on usage

This additional procedure code may not be used unless expressly stated elsewhere in the UK Trade Tariff, CDS Volume 3, Imports.

This additional procedure code may not be used where another relief, exemption or suspension additional procedure code exists to relieve, suspend or exempt the import VAT.

Specific fields in the declaration/notes on completion

Coverage AI statement code Details to be declared
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 D.E. 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: D.E. 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.
RVAT1 ‘Relief from Import VAT claimed’ followed by the reason for the claim or ‘Claim to a reduced rate/ value for import VAT’

Documents produced, certificates and authorisations, additional references (D.E. 2/3):

Document code Description and usage of code Details to be entered
9AIV Evidence required by Procedure or additional procedure code (D.E. 1/10 and D.E. 1/11) instructions or claiming relief from VAT. Reference details: When details have been included in an AI statement then enter ‘see relevant AI statement’. In all other cases enter the relevant reference number of the document.
Use one of the following status codes, (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations):
JP – Evidence required is available from trader
UP – Evidence required is unavailable

Notes:

Additional procedure code 1RV can only be used with Requested and Previous Procedure code (D.E. 1/10): 40 00: 40 51: 40 53: 40 54: 40 71: 40 78: 6110: 6111: 6123.

You can view the full list of 1 series codes.

1SC: Consignments entered under the provisions of the split consignment facility.

Description of procedure

Consignments entered under the provisions of the split consignment facility.

Goods covered

Consignments entered under the provisions of the split consignment facility described in the UK Trade Tariff, CDS Volume 3 Imports.

Conditions for use

Use of this additional procedure code 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 commodity code entered in D.E. 6/14 & 6/15 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).

Restrictions on usage

Spare parts must be entered under their individual commodity code numbers.

Specific fields in the declaration/notes on completion

Documents produced, certificates and authorisations, additional references (D.E. 2/3):

Enter the details of the goods covered by the consignment as a goods manifest, use document code N271:

Document code to be declared Description and usage of code Details to be entered on the declaration
N271 Goods manifest:
Attach a list of goods for which relief is being claimed:
For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.
Enter the reference number of the goods manifest/ list. Where a sequentially numbered range of manifests/ lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned.
Use one of the following status codes (see appendix 5B: D.E. 2/3 Document Status Codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS.

Notes

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

Operations Tariff Classification
HMRC
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.

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/contract
  • details of consignment sequence (for example ‘third part shipment’)
  • full details of the contents of the consignment

Security needed

enter an appropriate Method of Payment Code in D.E. 4/8 to secure the revenue on deposit. see Appendix 9: D.E. 4/8: Method of Payment Codes for details of the codes which may be used.

Notes

Additional procedure code 1SC can only be used with Requested and Previous Procedure code (D.E. 1/10): 01 00, 40 00, 42 00

1SW: Goods imported under the shipwork or platform end-use procedure

Description of procedure

Eligible goods entered under shipwork end-use.

Goods covered

Goods entered using a shipwork end use authorisation.

Conditions for use

The importer must be authorised for shipwork end use relief.

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

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

Restrictions on usage

This additional procedure code must not be used to claim end use relief other than shipwork. Goods subject to VAT only cannot claim end-use relief.

Notices

Notice 3001: customs special procedures for the Union Customs Code.

Specific fields in the declaration/notes on completion

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

For eligible goods entered under shipwork end-use, enter:

Document code Description and usage of code Details to be entered
C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446). Must be used in conjunction with 1SW in D.E. 1/11. Provide the authorisation decision number for the end use authorisation ships and platforms in the format:
2-digit code identifying the member state of authorisation, e.g., GB
* 3-digit code indicating that an end use authorisation ships and platforms is held, i.e., EUS (Authorisation code)<brfollowed by the authorisation reference number
No document status code is required.

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 by additionally entering additional procedure code 1RV in D.E. 1/11.

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 by additionally entering additional procedure code 1RV in D.E. 1/11:

Goods temporarily exported for treatment or process:

  • VAT should be paid at re-importation providing the following conditions are fulfilled:
    • the goods were last exported outside the EU
    • were intended at their time of export to be re imported after completion of the treatment or process outside the

EU:

  • have been repaired, processed, adapted, reworked or made up outside the EU
  • ownership was not transferred to any other person at exportation or during the time they were outside the EU

VAT will be based on the difference in value between the exported and re-imported goods (i.e. increase in value as a result of processing). This is dependent on VAT not having been claimed or zero rated at Export. If VAT is reclaimed or repaid at Export, VAT will be due on the full value of goods at reimport unless placed back under End Use.

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

  • VAT relief may only be claimed if the following conditions for claiming relief are satisfied. The conditions require that the goods:
    • were last exported outside the 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 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 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 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

VAT is chargeable at importation, unless exemption is claimed using additional procedure code 1RV in D.E. 1/11.

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 additionally enter additional procedure code 1RV in D.E. 1/11.

Notes

Additional procedure code 1SW can only be used with Requested and Previous Procedure codes (D.E. 1/10): 44 00: 44 21: 44 22: 44 51: 44 53: 44 54: 44 71: 44 78.

You can view the full list of 1 series codes.

1TO: Hydrocarbon oils imported under the ‘Tied Oil’ scheme for Excise Duty relief.

Description of procedure

Hydrocarbon oil in free circulation by virtue of all customs duty and import VAT being paid or accounted for on the import declaration.

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.

Conditions for use

Use of this additional procedure code constitutes a declaration that:

  • the imported goods are being delivered for eligible use as tied oil in accordance with the requirements of notice 184A
  • 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
  • where security is needed, the liability for the Excise Duty remains with the person who provided the financial security covering the movement

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

Restrictions on usage

Use of this additional procedure code is restricted to Hydrocarbon oils imported under the ‘Tied Oil’ scheme.

Goods in excise duty suspension may only move from the place of importation to their destination where a registered consignor has started the movement on EMCS.

This additional procedure code is excluded from Entry in Declarant Records (EIDR).

Notices

Notice 184A

Specific fields in the declaration/notes on completion

Coverage AI statement code Details to be declared
Excise registered consignor ECONR The identification number of the excise registered consignor
Hydrocarbon ‘Tied Oils’ Scheme:
Supervising office details of the Mineral Oils Relief Centre. See additional procedure code (D.E. 1/11) 1TO
MORC1 Enter the Supervising office code (SPOFF) for the MORC as ‘GBNCL001’.

Documents produced, certificates and authorisations, additional references (D.E. 2/3):

Document code Description and usage of code Details to be entered
9AIE Evidence required by Procedure or additional procedure code (D.E. 1/10 and D.E. 1/11) instructions, relief from Excise Duty. Reference details: Enter the reference number of the document supporting the claim to relief.
Use one of the following status codes, (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations):
JP – Evidence required is available from trader
UP – Evidence required is unavailable

Security needed

Security is needed if no Tied Oil approval number is declared in D.E. 2/3 against document code 9AIE. See public notice 184A for details of what security is acceptable.

Notes

Additional procedure code 1TO can only be used with Requested and Previous Procedure codes (D.E. 1/10): 40 00: 40 71: 40 78.

Excise

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. AI statement code ECONR must be included in D.E. 2/2 (Additional Information).

Additional procedure code F06 must also be completed in D.E. 1/11 to indicate the goods are moving under an excise suspension.

Where no Tied Oil approval is held enter additional procedure code 1RE in D.E. 1/11 to claim Excise Duty suspension.

You can view the full list of 1 series codes.

1VW: Goods liable to VAT only, declared for customs warehousing, or removed from customs warehousing

Description of procedure

Goods entered to or removed from VAT only warehousing

Goods covered

Goods declared for customs warehousing without payment of any Import VAT charges, or removed from customs warehousing where liable to VAT only.

Conditions for use

Entry under this additional procedure code is a declaration that:

  • the goods are eligible for entry to or removal from warehousing
  • (where entered to warehousing) the goods will be deposited without delay and in the same state and conditions as at importation, in the warehouse stated
  • any additional security which may be needed will be provided
  • all other conditions and requirements will be met

Restrictions on usage

Where goods are entered to warehousing, this code only suspends VAT. If other charges need to be suspended, then an alternative additional code must be used.

Where goods are removed from customs warehousing, this code can only be used for goods that are merely liable to VAT. If other charges are applicable, then an alternative additional procedure code must be used.

Where a preferential rate of duty is to be claimed on removal from warehousing you must not use this additional procedure code. additional procedure code 000 should be used.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Notes

Additional procedure code 1VW can only be used with Requested and Previous Procedure code (D.E. 1/10): 40 71, 51 71, 61 23, 71 00: 71 10: 71 22: 71 23: 71 51, 71 53, 71 71.

You can view the full list of 1 series codes.

1XT: More than 1 previous procedure involving Temporary Admission

Description of procedure

More than 1 previous procedure involving Temporary Admission

Goods covered

Goods held under TA (previously declared to IP Suspension), now being diverted to free circulation and home use.

Goods (previously held under TA being removed from a customs warehouse (CW) for entry to free circulation by payment of, and accounting for Customs Duty (whether dutiable, free, temporarily suspended from duty and whether or not a preferential rate of duty is claimed), and/or Excise Duty and/or VAT and any other import charges.

Conditions for use

The tax lines should be declared in accordance with compensating products now being released to free circulation.

The MRN of the declaration that placed the goods into TA must be entered into D.E. 2/1 (Simplified Declaration/Previous documents).

Restrictions on usage

This additional procedure code is restricted for use where there is more than one previous procedure involved temporary admission.

Notices

Notice 3001: customs special procedures for the Union Customs Code.

Specific fields in the declaration/notes on completion

Coverage AI statement code Details to be declared
Temporary Admission (TA) with Partial Relief.
Only required where the goods are being transferred between different authorisation holders.
TAPAR Enter the total amount of revenue paid whilst the goods were held under TA with partial relief.
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: D.E. 1/10: Requested and Previous Procedure Codes for details on how to declare the tax lines in D.E. 4/4 – 4/7 when code OVR01 is used.
OVR01 Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override.
For example: Duty override claimed Inward Processing.
Use with A.86(3) UCC debt rules only:
Declaration that the IP authorisation holder is using the Article 86(3) EU Reg. No. 952/2013 (UCC) customs debt rules.
GEN86 Enter ‘Article 86(3)’.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

For provision of a worksheet to support calculation of the customs value and/or revenue calculations:

Document code Description and usage of code Details to be entered
9WKS Worksheet to support calculation of the customs value and/or revenue calculations (for example: C&E 1154 for Outward Processing Relief).
Manual calculations required if the goods have been invoiced in more than one currency or a fixed rate of exchange has been stipulated in the contract of sale.
If a fixed rate of exchange has been used this is also to be declared on the attached document and rate declared in D.E 4/15.
Enter ‘See attached worksheet’ as appropriate.
Use one of the following status codes (see document status codes for harmonised declarations for definitions): AE, AP, GE, JE, JP, LE, LP, UE.

Notes

Additional procedure code 1XT can only be used with Requested and Previous Procedure code (D.E. 1/10): 40 51, 40 71.

You can view the full list of 1 series codes.

1XW: More than 1 previous procedure involving Customs Warehousing

Description of procedure

Goods previously under IP now removed from a Customs Warehouse.

Goods covered

Goods initially entered to IP, transferred to customs warehousing regime, removed from a customs warehouse by payment of or accounting for customs /excise duties and/or VAT and any other charges.

Conditions for use

The MRN of the declaration that placed the goods into IP must be entered into D.E. 2/1 (Simplified Declaration/Previous documents).

The tax lines should be declared in accordance with compensating products now being released to free circulation.

Restrictions on usage:

This additional procedure code is restricted for use where more than one previous procedure involved inward processing.

Notices

Notice 3001: customs special procedures for the Union Customs Code

Import controls

Specific fields in the declaration/notes on completion

Coverage AI statement code Details to be declared
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: D.E. 1/10: Requested and Previous Procedure Codes for details on how to declare the tax lines in D.E. 4/4 – 4/7 when code OVR01 is used.
OVR01 ‘Duty override claimed’ followed by a plain text description of the reason for the override.
For example:
Duty override claimed Inward Processing.
Use with A.86(3) UCC debt rules only:
Declaration that the IP authorisation holder is using the Article 86(3) EU Reg. No. 952/2013 (UCC) customs debt rules.
GEN86 ‘Article 86(3)’.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

For provision of a worksheet to support calculation of the customs value and/or revenue calculations, enter:

Document code Description and usage of code Details to be entered
9WKS Worksheet to support calculation of the customs value and/or revenue calculations (for example: C&E 1154 for Outward Processing Relief).
Manual calculations required if the goods have been invoiced in more than one currency or a fixed rate of exchange has been stipulated in the contract of sale.
If a fixed rate of exchange has been used this is also to be declared on the attached document and rate declared in D.E 4/15.
Enter ‘See attached worksheet’ as appropriate.
Use one of the following status codes (see document status codes for harmonised declarations for definitions): AE, AP, GE, JE, JP, LE, LP, UE.

Notes

Additional procedure code 1XW can only be used with Requested and Previous Procedure code (D.E. 1/10): 01 00: 40 71: 40 78: 42 00: 61 21: 61 22.

You can view the full list of 1 series codes.

Additional procedure code 2 series

This appendix contains the specific completion rules instructions for the 2 series union additional procedure codes for data element 1/11 for imports.

Use the index list and the additional procedure codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

2CD: Controlled drugs released to a special procedure using Simplified Procedures

Description of procedure

Simplified Declaration Procedure (SDP) commercial drugs released to Special Procedures.

Goods covered

Controlled drugs eligible for release to a Special Procedure other than Transit.

Conditions for use

The rules laid in the main UK Trade Tariff, CDS Volume 3 Import Declaration Completion Guide and Appendix 21F: Declaration Category Data Sets I1 and its reference notes for the expanded data set for controlled goods which must be followed.

Any supporting documentation required to release the goods to the special procedure, including any admissibility licences or certificates, must be produced with the customs declaration, including invoices, health certificates, licences and preference certificates.

Where commercial policy measure licences are not required until discharge of the special procedure these need not be declared on the simplified declaration.

A Supplementary Declaration using Additional Declaration Type Y in D.E. 1/2 is still required.

Restrictions on usage

This additional procedure code must only be used for the release to Special Procedures of importations of controlled drugs.

Other types of Controlled Goods must be imported using additional procedure codes 2CG.

Where Controlled Drugs are being released to a free circulation, additional procedure code 1CD must be used instead.

This additional procedure code is excluded from Entry in Declarant Records (EIDR).

Notices

Notice 760: Customs Freight Simplified Procedures

Specific fields in the declaration/notes on completion:

The data elements needed to use this additional procedure code are specified in the main UK Trade Tariff, CDS Volume 3 Import Declaration Completion Guide and appendix 21F: Declaration Category Data Sets I1 ( see the reference notes for the expanded data set for controlled goods.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

Supporting documentation such as licences and certificates needed to release the goods to the Special Procedure must be presented and declared in D.E. 2/3 on the simplified declaration.

Status Codes EA, IA, JA or UA should be declared on the supplementary declaration to evidence that the licences were previously declared on the simplified declaration.

This additional procedure code must also be declared on the Supplementary Declaration to support the Document Status code declared on the Supplementary Declaration.

Additional documents needed

Supporting documentation such as licences and certificates needed to release the goods to the Special Procedure must be presented (as required) before gaining release of the goods.

Notes

Additional procedure code 2CD can only be used with Requested and Previous Procedure code (D.E. 1/10): 44 00: 44 21: 44 22: 51 00: 51 21: 61 11: 61 21: 61 22: 61 31: 71 00: 71 10: 71 21: 71 22: 71 23.

You can view the full list of 2 series codes.

2CG: Controlled Goods released to a special procedure using Simplified Procedures

Description of procedure

Simplified Declaration Procedure (SDP) commercial goods released to Special Procedures.

Goods covered

Controlled goods eligible for release to a Special Procedure other than Transit

Conditions for use

The rules laid in the main UK Trade Tariff, CDS Volume 3 Import Declaration Completion Guide and Appendix 21F: Declaration Category Data Sets I1 and its reference notes for the expanded data set for controlled goods which must be followed.

Any supporting documentation required to release the goods to the special procedure, including any admissibility licences or certificates, must be produced with the customs declaration, including invoices, health certificates, licences and preference certificates.

Where commercial policy measure licences are not required until discharge of the special procedure these need not be declared on the simplified declaration.

A Supplementary Declaration using Additional Declaration Type Y in D.E. 1/2 is still required.

Restrictions on usage

This Additional Procedure Code must only be used for the release to Special Procedures of importations of controlled goods.

Controlled Drugs must be imported using Additional Procedure Codes 1CG.

Where Controlled Gods are being released to a free circulation, Additional Procedure Code 1CG must be used instead

This Additional Procedure Code is excluded from Entry in Declarant Records (EIDR).

Notices:

Notice 760: Customs Freight Simplified Procedures

Specific fields in the declaration/notes on completion

The data elements needed to use this Additional Procedure Code are specified in the main UK Trade Tariff, CDS Volume 3 Import Declaration Completion Guide and Appendix 21F: Declaration Category Data Sets I1 (see the reference notes for the expanded data set for controlled goods).

Documents produced, certificates and authorisations, additional references (D.E. 2/3):

Supporting documentation such as licences and certificates needed to release the goods to the Special Procedure must be presented and declared in D.E. 2/3 on the simplified declaration.

Status Codes EA, IA, JA or UA should be declared on the supplementary declaration to evidence that the licences were previously declared on the simplified declaration.

This Additional Procedure code must also be declared on the Supplementary Declaration to support the Document Status code declared on the Supplementary Declaration.

Additional documents needed

Supporting documentation such as licences and certificates needed to release the goods to the Special Procedure must be presented (as required) before gaining release of the goods.

Notes

Additional Procedure Code 2CG can only be used with Requested and Previous Procedure code (D.E. 1/10): 44 00; 44 21; 44 22; 51 00; 51 21; 61 11; 61 21; 61 22; 61 31; 71 00; 71 10; 71 21; 71 22; 71 23.

You can view the full list of 2 series codes.

2DP: Goods imported under diplomatic privilege (personal use)

Description of procedure

Goods imported under diplomatic privilege for the personal use of entitled members of staff of foreign missions or international organizations in the UK.

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.

Goods liable to Customs and/or Excise Duty and/or VAT or otherwise not in free circulation, removed from a customs warehouse under diplomatic privilege for personal use of entitled members of staff of foreign missions or international organisations in the UK

Conditions for use

Use of this additional procedure code constitutes a declaration that the goods are imported under diplomatic privilege for personal use.

Restrictions on usage

Goods for the official use of missions or international organizations must be entered to additional procedure code 1DP.

This additional procedure code is excluded from Simplified Declaration Procedures (SDP) and Entry in Declarant Records (EIDR).

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes

Additional Declaration Type B or E may be eligible for use with this additional procedure code.

Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set may be used where explicitly stated in the D.E. 1/10 completion notes.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

For a request to release goods with a claim to Diplomatic Privilege enter:

Document code Document identifier Document status
426C Form C426: Request to release goods with a claim to Diplomatic Privilege Enter the transport document identification number (for example, Bill of Lading reference number) as completed on Form C426.
Use one of the following status codes (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XA, XB.

For goods imported under diplomatic privilege for the staff of diplomatic or consular missions of the Democratic People’s Republic of Korea enter:

Document code Document identifier Document status
Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member states in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509). Complete statement “Reg 2017/1509 exempt”.
Use status code XX (see appendix 5A: D.E. 2/3 document status codes for harmonised declarations for definitions). Use of this code constitutes a legal declaration that the goods are for the official purposes of diplomatic or consular missions of Member states in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).

Additional documents needed

Form C426 except for diplomatic bags, completed by an authorised member of the embassy or international organisation staff should be completed, see the ‘Conditions for Use’ section.

If a motor vehicle is to be removed from warehouse, form C426 must additionally be authorised by the Foreign and Commonwealth Office.

VAT

Goods entered to this additional procedure code are relieved of VAT.

Notes

Additional procedure code 2DP can only be used with Requested and Previous Procedure codes (D.E. 1/10): 40 00: 40 71: 40 78

Additional Declaration Type B or E may be eligible for use with this additional procedure code.

Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set may be used where explicitly stated in the D.E. 1/10 completion notes.

Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set

Additional Declaration Type B or E may be eligible for use with this additional procedure code. The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported.

Additional declaration types B and E are only allowed with additional procedure code 2DP, where the D.E. 1/10 Procedure Completion notes specify that a type B or E, Occasional Use Simplified Declaration, may be used in the completion rules for D.E. 1/2.

Where the D.E. 1/10 Procedure Code Completion Notes permit the use of Additional declaration types B or E and a Simplified Declaration (occasional Use) is being declared, the modified I1 data set, as specified in the D.E. 1/10 Procedure Code completion rules must be followed (see Appendix 1: D.E. 1/10: Requested and Previous Procedure Codes for details).

You can view the full list of 2 series codes.

2LV: Low Value Bulking Imports (LVBI) not exceeding £15

Description of procedure

Consignments of an intrinsic value not exceeding £15, liable to Customs Duty and/or VAT, and not being liable to Excise Duty, for which relief from Customs Duty only is claimed.

Goods covered

Consignments of an intrinsic value (i.e. excluding freight, insurance etc. charges) not exceeding £15, liable to Customs Duty and/or VAT, and not being liable to Excise Duty, for which relief from Customs Duty only is claimed.

Conditions for use

The consignments must have been dispatched direct from a third country to the consignee in the EU to qualify for this relief.

An LVBI authorisation is required to use this additional procedure code, Authorisation Type Code LVBI, followed by the EORI number of the LVBI authorisation holder must be declared in D.E. 3/39.

VAT must be paid in order to release the goods.

Restrictions on usage

This additional procedure code is only to be used for consignments entered by traders authorised to use the LVBI concession.

Prior authorisation from the National Rejected Imports Team (NRIT) is needed to use LVBI.

This additional procedure code must not be used for any goods subject to a prohibition or restriction or intended for a customs relief or regime.

Where the total intrinsic value exceeds £15, this additional procedure code must not be used. This additional procedure code must not be used for imports of samples.

This additional procedure code must not be used for consignments that are dispatched to a recipient outside the UK.

This additional procedure code is excluded from Simplified Declaration Procedures (SDP) and Entry in Declarant Records (EIDR).

Notices

UK Trade Tariff, CDS Volume 3, Imports

Specific fields in the declaration/notes on completion:

Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set

Additional Declaration Type B or E may be eligible for use with this additional procedure code.

The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported.

Additional Information (D.E. 2/2)

Coverage AI statement code Details to be declared
Several occurrences of documents or parties.
Note: 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.
00600 Enter ‘Various’.
Simplification of the drawing up of customs declarations for goods falling under different tariff subheadings.
Note: 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
00200 Enter ‘Article 228, EU Reg. No. 2015/2447 applied’.
Bulking of consignments of documents, refer to import prohibitions and restrictions and additional procedure code (D.E. 1/11) 1LV for details.
Use of this code also requires:
The Manifest Reference as a ‘Previous Document in D.E. 2/1 using code 785 and
The number of packages for each goods item in D.E. 6/10 (item level) and the total number of packages in D.E. 6/18 (at header level).
BULKD Enter the LVBI approval number followed by the total value of the goods in GBP.

Bulking is restricted to goods that are imported on a single vessel/aircraft.

Only a maximum of 999 items may be entered on a single bulked entry.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

Enter the following document codes for all LVBI declarations:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C676 e.g., GB LVBI Enter the LVBI authorisation number.
Document code to be declared Description and Usage of Code Details to be entered on the declaration
N271 Goods manifest (where not available on an electronic inventory):
Attach a list of goods for which relief is being claimed:
Note:
For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.
Enter the reference number of the goods manifest/ list. Where a sequentially numbered range of manifests/ lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned.
Use one of the following status codes (see appendix 5B: D.E. 2/3 Document Status Codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

Additional documents needed

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

VAT

The additional procedure code does not relieve VAT.

Notes

Additional procedure code 2LV can only be used with Requested and Previous Procedure codes (D.E. 1/10): 40 00

Where a consignment consists of several items to a single recipient, the total intrinsic value of those items must not exceed £15 in order to qualify for relief under this additional procedure code.

Use of the additional procedure code constitutes a declaration that the consignment:

  • Is not liable to Excise Duty
  • does not exceed £15 in intrinsic value
  • has been dispatched direct to the recipient from a third country
  • is not subject to any prohibition or restrictions, for example: controlled drugs, firearms and fake branded goods or labels which may be subject to Intellectual Property Rights

Consignments to different recipients can be bulked in accordance with UK Trade Tariff, CDS Volume 3, Imports but for each recipient the total intrinsic value must not exceed £15.

For consignments of an intrinsic value (i.e. excluding freight, insurance etc. charges) between £15 and £135, use D.E. 1/11 additional procedure code 1LV.

Prior authorisation must be obtained to use this additional procedure code from:

National Rejected Imports Team
HMRC
Sapphire Plaza
Watlington Street
Reading, Berkshire
RG1 4TE

Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set may be used where explicitly stated in the D.E. 1/10 completion notes

Additional Declaration Type B or E may be eligible for use with this additional procedure code.

The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported.

Additional declaration types B and E are only allowed with additional procedure code C30, where the D.E. 1/10 Procedure Completion notes specify that a type B or E, Occasional Use Simplified Declaration, may be used in the completion rules for D.E. 1/2.

Where the D.E. 1/10 Procedure Code Completion Notes permit the use of Additional declaration types B or E and a Simplified Declaration (occasional Use) is being declared, the modified I1 data set, as specified in the D.E. 1/10 Procedure Code completion rules must be followed (see Appendix 1: D.E. 1/10: Requested and Previous Procedure Codes for details).

You can view the full list of 2 series codes.

2MO: Goods imported by the MoD to fulfil contracts (VAT paid)

Description of procedure

This additional procedure code is only for use by the MoD. Goods imported by the MoD to fulfil contracts with the MoD or military forces of other member states on which relief from duty is claimed under Council regulation 150/2003 but VAT is payable.

Goods covered

IP goods being moved to end-use relief to fulfil contracts with the MoD or military forces of other member states on which relief from duty is claimed under Council regulation 150/2003.

IP goods being moved to fulfil contracts with the MoD or military forces of other member states on which relief from duty is claimed under Council regulation 150/2003 removed from customs warehousing.

Goods removed from a customs warehouse to fulfil contracts with the MoD or the military forces of other member states, on which duty relief is claimed under Council Regulation 150/2003 for use only if you hold an authorisation for end use issued under the UCC.

Goods for process or exchange under additional procedure codes B02 or B03 and on which relief is claimed in accordance with Council Regulation 150/2003.

Conditions for use

Use of this additional procedure code 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 and for which a certificate has been issued by the MoD or equivalent competent authority in another member state.

This additional procedure code 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.

Where re-imported goods are entitled to duty relief under the provisions of Council Regulation 150/2003, VAT will be accounted for on all costs or repair, process, exchange and transport costs.

Restrictions on usage

Imports under this additional procedure code can be used by the MoD or their authorised agents. No relief of Excise Duty is allowed.

The MoD’s self-assessment facility must not be used with this additional procedure code.

This additional procedure code is excluded from Simplified Declaration Procedures (SDP) and Entry in Declarant Records (EIDR).

Notices

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/notes on completion:

Additional Declaration Type B or E may be eligible for use with this additional procedure code.

Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set may be used where explicitly stated in the D.E. 1/10 completion notes.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C645 Enter the MoD certificate reference number in the format ‘UK/ ….’ inserting the relevant certificate number after ‘UK/’ LVBI Enter document status code JP or UP as appropriate

Additional documents needed

Certificate issued by the MoD or equivalent competent authority in another member state. In circumstances where the certificate itself is not available the certificate reference number must be quoted in D.E. 2/3.

VAT

Where the MoD’s VAT self-assessment procedure is being used, additional procedure code 1MO must be used.

Post clearance action

Any security will be discharged when evidence of entitlement to relief (MoD certificate/end-use authorisation number) is produced.

Notes

Additional procedure code 2MO can only be used with Requested and Previous Procedure codes (D.E. 1/10): 40 00, 40 51, 40 71, 40 78, 44 21, 44 22

Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set may be used where explicitly stated in the D.E. 1/10 completion notes

Additional Declaration Type B or E may be eligible for use with this additional procedure code.

The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported.

Additional declaration types B and E are only allowed with additional procedure code 2MO, where the D.E. 1/10 Procedure Completion notes specify that a type B or E, Occasional Use Simplified Declaration, may be used in the completion rules for D.E. 1/2.

Where the D.E. 1/10 Procedure Code Completion Notes permit the use of Additional declaration types B or E and a Simplified Declaration (occasional Use) is being declared, the modified I1 data set, as specified in the D.E. 1/10 Procedure Code completion rules must be followed (see Appendix 1: D.E. 1/10: Requested and Previous Procedure Codes for details).

You can view the full list of 2 series codes.

Additional procedure code 3 series

This appendix contains the specific completion rules instructions for the 3 series union additional procedure codes for data element 1/11 for imports.

Use the index list and the additional procedure codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

3HG: HG3 non-compliance notice (Inward Processing)

Description of procedure

Non-Union goods which are to be processed following the issuing of an HG3 non-compliance notice.

Goods covered

Non-Union goods which are to be processed following the issuing of an HG3 non-compliance notice.

Restrictions on usage

Use of this additional procedure code is restricted to non-Union goods which are to be processed following the issuing of an HG3 non-compliance notice.

Notices

Notice 3001: customs special procedures for the Union Customs Code

VAT

Use of this additional procedure code suspends import VAT. No import VAT is payable on this entry.

Post clearance action

Enquiries must be addressed to the supervising office declared in D.E. 5/27. see Appendix 1: D.E. 1/10: Requested and Previous Procedure Codes Procedure Code completion notes for details on how the supervising office should be declared.

Notes

The use of IP extends to customs duties, import VAT and CAP charges only.

IP does not relieve the liabilities to excise duties. However, by virtue of Article 5 of Council Directive 92/12, excise duties are not due until the goods are discharged from IP.

A completed BOD form, appropriate to the type of authorisation held (full or Authorisation by Customs Declaration) must be sent to NIRU after finalisation of the inspection and clearance of the declaration discharging the goods from IP.

Additional procedure code 3HG can only be used with Requested and Previous Procedure code (D.E. 1/10): 51 00.

You can view the full list of 3 series codes.

Additional procedure code 4 series

This appendix contains the specific completion rules instructions for the 4 series union additional procedure codes for data element 1/11 for imports.

Use the index list and the additional procedure codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

46P: Import of processed products obtained from equivalent goods under the outward processing procedure before exportation of goods they are replacing.

Description of procedure

Import of processed products obtained from equivalent goods under the outward processing procedure before exportation of goods they are replacing (Prior Export Equivalence (PEE)) in accordance with Article 223(2)(d) of Council Regulation (EU) No. 952/2013.

Goods covered

This procedure code is only to be used for the prior importation of equivalent goods under Outward Processing.

Conditions for use

The prior import of equivalent goods must be followed by an export using the outward processing procedure of the goods they are replacing.

This additional procedure code may only be used where the Outward Processing authorisation expressly permits Prior Export Equivalence (PEE).

Restrictions on usage

This additional procedure code is only to be used where the equivalent goods are being exported prior to the importation of replacement products.

Where the goods being imported are to replace defective goods use additional procedure code 48P instead.

The goods must meet the equivalence conditions laid down in Notice 3001.

This additional procedure code cannot be used with Entry in Declarant’s Records (EIDR).

Notices

Notice 3001: customs special procedures for the Union Customs Code

Security needed

When replacements are imported under the Standard Exchange System (SES) with earlier importation, security for the potential Customs Duty on the full value is needed, by deposit or guarantee. Security will be discharged when evidence is produced of the subsequent export of the goods being replaced.

Notes

Additional procedure code 46P can only be used with Requested and Previous Procedure code (D.E. 1/10): 01 21: 07 21: 42 21: 44 21: 44 22: 51 21: 61 21: 61 22: 71 21: 71 22.

You can view the full list of 4 series codes.

48P: Entry for home use with simultaneous release for free circulation of replacement products under outward processing prior to the export of the defective goods.

Description of procedure

Import of processed products obtained from equivalent goods under the outward processing procedure before exportation of defective goods they are replacing (Prior Export Equivalence (PEE)) in accordance with Article 262(1) of Council Regulation (EU) No. 952/2013.

Goods covered

This procedure code is only to be used for the prior importation of equivalent goods as replacement products for defective goods under Outward Processing.

Standard exchange system (IM-EX), prior importation for the replacement of defective goods only.

Conditions for use

This additional procedure code is to be used for the prior import of goods as replacements for defective products.

This additional procedure code may only be used where the Outward Processing authorisation expressly permits Prior Export Equivalence (PEE).

Restrictions on usage

This additional procedure code is only to be used for defective goods. For any other type of prior import equivalence, use additional procedure code 46P instead.

The goods must meet the equivalence conditions laid down in Notice 3001.

This additional procedure code cannot be used with Entry in Declarant’s Records (EIDR).

Notices

Notice 3001: customs special procedures for the Union Customs Code

Security needed

When replacements are imported under the Standard Exchange System (SES) with earlier importation, security for the potential Customs Duty on the full value is needed, by deposit or guarantee. Security will be discharged when evidence is produced of the subsequent export of the goods being replaced.

Notes

Additional procedure code 48P can only be used with Requested and Previous Procedure code (D.E. 1/10): 01 21: 42 21: 44 22: 51 21: 61 22: 71 22.

You can view the full list of 4 series codes.

Additional procedure code 6 series

This appendix contains the specific completion rules instructions for the 6 series union additional procedure codes for data element 1/11 for imports.

Use the index list and the additional procedure codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

63P: Free Circulation goods, previously exported, now being re-imported with a simultaneous claim to Returned Goods Relief (RGR) and Onward Supply Relief (oSR)

Description of procedure

Re-importation of goods with release to free circulation claiming RGR with simultaneous claim to a VAT-exempt supply (onward Supply relief (oSR)) to another Member state and, when applicable, an excise duty suspension.

Goods covered

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

This additional procedure code must only be used when both of the following apply:

  • release for free circulation of re-imported goods in an unaltered state simultaneously claiming Returned Goods Relief (RGR, Article 203 EU Reg. No. 952/2013 (UCC)) upon payment of any customs duties and other charges, where the goods were temporarily exported to a third country
  • release for free circulation of goods simultaneously onward supplied to another Member state which are the subject of a VAT exempt (and where applicable excise duty-suspension) onward supply to another Member state (Article 143(2) of Directive 2006/112 and/ or Article 17(1)(b) of Directive 2008/118/EC), and where the goods have not been subject to any previous procedure

This additional procedure code may also be used where the goods are being released from a customs warehouse and claiming both RGR and OSR.

Conditions for use

The goods must meet the conditions applicable for both RGR and OSR:

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC)), in order for the goods to be released to this procedure.

These notes must be read in conjunction with the appropriate completion notes for the Procedure Code used on the declaration (D.E. 1/10).

This additional procedure code is only to be used where the full conditions of both RGR and OSR are met.

Returned Goods Relief (RGR)

This procedure code is used to claim duty (and where applicable VAT and/ or excise duty) relief under RGR with simultaneous release for free circulation of goods re-imported in an unaltered state, where the goods were temporarily exported to a third country (Article 203 EU Reg. No. 952/2013 (UCC)).

Any customs duties or other charges previously refunded at export must be repaid prior to the release of the goods.

Any customs duties not relieved under RGR must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC)), in order for the goods to be released to this procedure.

Evidence must be available to demonstrate the Union status of the goods at their original export. The MRN of the export declaration must be declared as a previous document in D.E. 2/1.

Goods must return in an un-altered state, to the Union within 3 years of export (unless a waiver has been granted). A period of 6 years is allowed for Crown Servants.

No changes may be made to the goods, other than to maintain them in the same working condition as they were exported.

No changes may be made to the goods that will increase the value or upgrade the specification.

In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the EORI number or named person shown in D.E. 3/1 or 3/2 at export and 3/15 or 3/16 at import must be the same).

VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions in section 6 of notice 236 are met.

See notice 236 for additional conditions for eligibility for RGR.

Onward Supply relief (oSR):

This Procedure Code is used to claim simultaneous release for free circulation and home use with the payment of any customs duties, or entry for home use in the context of trade between the Union and the countries with which it has formed a customs union of goods. These goods are then the subject of a VAT-exempt supply to another Member state and, when applicable, an excise-duty suspension. The VAT and applicable excise duty will be due in the Member state of final destination.

In order to use this procedure, the declarant must meet the conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification no.

Any VAT liable will be payable in the Member state of final destination.

Restrictions on usage

Evidence of eligibility for customs duty relief under RGR must be held.

Goods must not have been exported for the purpose of repair or process.

Any revenue re-claimed at export must be re-paid at import (for example, VAT zero-rated for export must be paid at re-import into the member state of final destination).

The goods must use an appropriate Requested Procedure Code in the 42 series and comply with the full terms and conditions of Onward Supply relief and the associated previous procedure concerned (as applicable to the D.E. 1/10 Procedure Code being used.)

The requirement of the 4-digit procedure codes, including OSR are not replicated in these completion notes. Any non-compliance with the full requirements of the 4-digit procedure codes used with on the declaration in D.E. 1/10 with this additional procedure code will result in a demand for any suspended or relived import duties, import VAT and other charges being issued.

This additional procedure code cannot be used with Entry in Declarant’s Records (EIDR).

Notices

Refer to Notice 236: Returned Goods Relief for details of the full conditions of RGR which must be met in order to use this additional procedure code.

Notice 199: imported goods, customs procedures and customs debt

Notice 252: Valuation of imported goods for customs purposes, VAT and trade statistics

Notice 702: Imports (VAT)

VAT notice 702/7

Specific fields in the declaration/notes on completion

Refer to the full completion rules in Appendix 1: D.E. 1/10: Requested and Previous Procedure Codes for the specific completion instructions for the requested and previous procedure being used. These notes only cover any additional RGR requirement.

Additional Information (D.E. 2/2)

The following AI statements may be required in D.E. 2/2

Coverage AI statement code Details to be declared
Relief claimed under Returned Goods Relief. Waiver of time limit claimed. GEN03 Enter ‘Waiver of time limit claimed’
Relief claimed under Returned Goods Relief. RGR time limit extension to 6 years claimed by Crown Servants
Note: Crown Servants include diplomatic staff, armed forces, embassy and consular personnel. See Customs Information Paper 2017, no. 28 for details
GEN3C Enter ‘RGR 6-year time limit claimed: Crown Servant’
Duty calculation override
Note: 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: D.E. 1/10: Requested and Previous Procedure Codes for details on how to declare the tax lines in D.E. 4/4 – 4/7 when code OVR01 is used.
OVR01 Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override.
For example:
Duty override claimed RGR
Code used to declare:
That the pallets or containers being re-imported by (foreign consignors name) were previously in free circulation in the EU:
Are owned by the importer
Being returned within 3 years of the original export
Being returned to the importers who or on whose behalf they were previously exported for import free of duty
Being returned to the importers who originally declared the goods to export for import free of VAT
That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded.
That the pallets or containers are eligible for RGR.
PAL05 Enter ‘RGR Pallets or Containers’ followed by the consignor’s name and date.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

The specific document code references detailed below should be declared (as applicable). Enter the following for the INF3 form (Form C&E 1158): An INF3 is only required where RGR triangulation applies (see notice 236, section 2.3 for details)

Document code Document identifier Document status
C605 Enter the INF3 reference number The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate.

Additional RGR national document codes which may be required: Enter the following for the C1314 (RGR claim form):

Document code Document identifier Document status
1314 Enter the MRN of the export declaration the RGR claim relates to The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate.

Enter the following for the C&E1246 (RGR duplicate lists):

Document code Document identifier Document status
1246 Enter the MRN of the export declaration the RGR claim relates to The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate.

Notes

Additional procedure code 63P can only be used with Requested and Previous Procedure code (D.E. 1/10): 4200: 4271.

Where RGR is being claimed on re-imported IP goods, additional procedure codes F04 or F07 must be used instead of 63P.

Where RGR is being claimed on goods be re-imported and placed back under the end use procedure, additional procedure code 1RL must be used instead of 63P.

Use of this additional procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination Member state.

VAT

VAT will be payable, unless specifically relieved under RGR, in the Member state of final Destination.

Excise

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. AI statement code ECONR must be included in D.E. 2/2 (Additional Information).

Excise duties will be payable, unless specifically relieved under RGR, in the member state of final destination.

Additional Notes

The use of this additional procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met:

  • entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
  • agents must have prior written approval from the importer to enter goods to RGR on their behalf and ensure a copy of the declaration is returned to the holder.
  • Notice 236: Returned Goods Relief section 9 defines what is meant by ‘Goods in free circulation’.
  • all supporting materials (for example rope, wood and plastic) used for the storage and protection of the goods are also eligible for relief.
  • evidence of export and free circulation status as described in notice 236: Returned Goods Relief except where the export declaration reference is quoted in D.E. 2/1 (Previous Documents)

Entry under this Procedure Code is a declaration that:

If claiming duty relief (use additional procedure code F01 in D.E. 1/11 when claiming duty relief only):

  • the goods are eligible to claim RGR
  • any additional security which may be needed will be provided
  • all other conditions and requirements associated with claiming RGR have been met
  • the goods were in free circulation when previously exported from the customs territory of the EU of Territory with which the EU has formed a customs union
  • the goods are being entered for free circulation within 3 years of them being exported from that territory unless a valid waiver is claimed. A period of 6 years is allowed for Crown Servants
  • if the waiver of the 3-year time limit for reimportation is claimed due to special circumstances, insert ‘Waiver of time limit claimed’ in D.E.2/2 as a GEN03 AI Statement. This waiver must be shown to be reasonable to HMRC when requested
  • the goods haven’t undergone any process or repair outside that territory other than routine maintenance to keep them in good condition, or handling which only altered the goods appearance, for example attaching operating instructions in foreign languages

If claiming VAT relief (use additional procedure code F05 in D.E. 1/11 to claim duty and VAT relief), it is a further declaration that:

  • the goods were exported from the EU by the importer or on their behalf
  • any VAT due on the goods was paid and not refunded on export from the EU

You can view the full list of 6 series codes.

68P: Free circulation goods, previously exported, now being entered to an excise warehouse with a simultaneous claim to Returned Goods Relief

Release for free circulation with simultaneous entry to an excise warehouse for goods claiming RGR on re-import.

Goods covered

Free circulation goods previously exported for which RGR is being claimed where the goods are simultaneously being entered to an Excise warehouse.

Description of procedure

The use of this additional procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

This additional procedure code must only be used when both of the following apply:

  • release for free circulation of re-imported goods in an unaltered state simultaneously claiming Returned Goods Relief (RGR, Article 203 EU Reg. No. 952/2013 (UCC)) upon payment of any customs duties where the goods were temporarily exported to a third country
  • release of goods for free circulation simultaneously placed under a warehousing procedure other than customs warehousing (placed in an excise warehouse), where neither excise nor (when applicable) VAT, has been paid. The law which governs the storage of goods in an excise warehouse may be found in section 17 of notice 197

This additional procedure code may also be used where the goods are being released from a customs warehouse for entry to an excise warehouse simultaneously claiming RGR.

Conditions for use

The goods must meet the conditions applicable to RGR and excise warehousing to use this additional procedure code.

Any customs duties not relieved under RGR must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC)), in order for the goods to be released to this procedure.

These notes must be read in conjunction with the appropriate completion notes for the Procedure Code used on the declaration (D.E. 1/10).

This additional procedure code is only to be used where the full conditions of both RGR and excise warehousing are met.

Returned Goods Relief (RGR)

This Procedure Code is used to claim duty (and where applicable VAT and/ or excise duty) relief under RGR with simultaneous release for free circulation of goods re-imported in an unaltered state, where the goods were where the goods were temporarily exported to a third country (Article 203 EU Reg. No. 952/2013 (UCC)).

Any customs duties or other charges previously refunded at export must be repaid prior to the release of the goods.

Any customs duties not relieved under RGR must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC)), in order for the goods to be released to this procedure.

Evidence must be available to demonstrate the Union status of the goods at their original export. The MRN of the export declaration must be declared as a previous document in D.E. 2/1.

Goods must return in an un-altered state, to the Union within 3 years of export (unless a waiver has been granted). A period of 6 years is allowed for Crown Servants.

No changes may be made to the goods, other than to maintain them in the same working condition as they were exported.

No changes may be made to the goods that will increase the value or upgrade the specification. In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the EORI number or named person shown in D.E. 3/1 or 3/2 at export and 3/15 or 3/16 at import must be the same).

VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions in section 6 of notice 236 are met.

See notice 236 for additional conditions for eligibility for RGR.

Excise Warehousing

This additional procedure code is used where the goods are released for free circulation but where excise duties (and where applicable VAT) are suspended by entering them into an approved excise warehouse.

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC)), in order for the goods to be released to this procedure.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (D.E. 1/11).

If the goods qualify for relief from Excise Duty and/ or import VAT under RGR, this additional procedure code cannot be used. additional procedure code F05 must be used instead.

Restrictions on usage

Goods may only use this additional procedure code where the Excise Duty and/ or import VAT do not meet the conditions for duty and VAT relief under the RGR arrangements.

Evidence of eligibility for customs duty relief under RGR must be held.

Goods must not have been exported for the purpose of repair or process.

Any revenue re-claimed at export must be re-paid at import (for example, VAT zero-rated for export must be paid at re-import into the member state of final destination).

The goods must use an appropriate Requested Procedure Code in the 42 series and comply with the full terms and conditions of Onward Supply relief and the associated previous procedure concerned (as applicable to the D.E. 1/10 Procedure Code being used.)

The requirement of the 4-digit procedure codes, including OSR are not replicated in these completion notes. Any non-compliance with the full requirements of the 4-digit procedure codes used with on the declaration in D.E. 1/10 with this additional procedure code will result in a demand for any suspended or relived import duties, import VAT and other charges being issued.

The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in D.E. 2/7 (Identification of Warehouse) of the declaration, with suspension of excise duty and where applicable, VAT.

Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibitions or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

This additional procedure code cannot be used with Entry in Declarant’s Records (EIDR).

Notices

Notice 236: Returned Goods Relief

Excise notice 179: motor and heating fuels - general information and accounting for excise duty and VAT.

Excise notice 179a: aviation turbine fuel.

Excise notice 179e: biofuels and other fuel substitutes.

Excise notice 196: excise goods - registration and approval of warehousekeepers, warehouse premises, owners of goods and registered consignors.

Excise notice 197: receipt into and removal from an excise warehouse of excise goods.

Excise notice 476: Tobacco Products Duty.

Specific fields in the declaration/notes on completion

refer to the full completion rules in Appendix 1: D.E. 1/10: Requested and Previous Procedure Codes for the specific completion instructions for the requested and previous procedure being used. These notes only cover any additional RGR requirement.

Additional Information (D.E. 2/2)

The following AI statements may be required in D.E. 2/2:

Coverage AI statement code Details to be declared
Relief claimed under Returned Goods Relief. Waiver of time limit claimed. GEN03 Enter ‘Waiver of time limit claimed’
Relief claimed under Returned Goods Relief. RGR time limit extension to 6 years claimed by Crown Servants
Note: Crown Servants include diplomatic staff, armed forces, embassy and consular personnel. See Customs Information Paper 2017, no. 28 for details
GEN3C Enter ‘RGR 6-year time limit claimed: Crown Servant’
Duty calculation override
Note: 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: D.E. 1/10: Requested and Previous Procedure Codes for details on how to declare the tax lines in D.E. 4/4 – 4/7 when code OVR01 is used.
OVR01 Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override.
For example:
Duty override claimed RGR.
Code used to declare:
That the pallets or containers being re-imported by (foreign consignors name) were previously in free circulation in the EU:
Are owned by the importer
Being returned within 3 years of the original export
Being returned to the importers who or on whose behalf they were previously exported for import free of duty
Being returned to the importers who originally declared the goods to export for import free of VAT
That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded.
That the pallets or containers are eligible for RGR.
PAL05 Enter ‘RGR Pallets or Containers’ followed by the consignor’s name and date.

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

The specific document code references detailed below should be declared (as applicable)

Enter the following for the INF3 form (Form C&E 1158):

An INF3 is only required where RGR triangulation applies (see notice 236, section 2.3 for details)

Document code Document identifier Document status
C605 Enter the INF3 reference number The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate.

Additional RGR national document codes which may be required:

Enter the following for the C1314 (RGR claim form):

Document code Document identifier Document status
1314 Enter the MRN of the export declaration the RGR claim relates to The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate.

Enter the following for the C&E1246 (RGR duplicate lists):

Document code Document identifier Document status
1246 Enter the MRN of the export declaration the RGR claim relates to The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate.

Notes

Additional procedure code 68P can only be used with Requested and Previous Procedure code (D.E. 1/10): 0700: 0771.

Where RGR is being claimed on re-imported IP goods, additional procedure codes F04 or F07 must be used instead of 63P.

Where RGR is being claimed on goods be re-imported and placed back under the end use procedure, additional procedure code 1RL must be used instead of 63P.

Additional notes

The use of this additional procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met:

  • entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met
  • agents must have prior written approval from the importer to enter goods to RGR on their behalf and ensure a copy of the declaration is returned to the holder
  • Notice 236: Returned Goods Relief section 9 defines what is meant by ‘Goods in free circulation’.
  • all supporting materials (for example rope, wood and plastic) used for the storage and protection of the goods are also eligible for relief
  • evidence of export and free circulation status as described in notice 236: Returned Goods Relief except where the export declaration reference is quoted in D.E. 2/1 (Previous Documents).

Entry under this Procedure Code is a declaration that:

If claiming duty relief (use additional procedure code F01 in D.E. 1/11 when claiming duty relief only):

  • the goods are eligible to claim RGR
  • any additional security which may be needed will be provided
  • all other conditions and requirements associated with claiming RGR have been met
  • the goods were in free circulation when previously exported from the customs territory of the EU of Territory with which the EU has formed a customs union
  • the goods are being entered for free circulation within 3 years of them being exported from that territory unless a valid waiver is claimed. A period of 6 years is allowed for Crown Servants.
  • if the waiver of the 3-year time limit for reimportation is claimed due to special circumstances, insert ‘Waiver of time limit claimed’ in D.E.2/2 as a GEN03 AI Statement. This waiver must be shown to be reasonable to HMRC when requested
  • the goods haven’t undergone any process or repair outside that territory other than routine maintenance to keep them in good condition, or handling which only altered the goods appearance, for example attaching operating instructions in foreign languages

If claiming VAT relief (use additional procedure code F05 in D.E. 1/11 to claim duty and VAT relief), it is a further declaration that:

  • the goods were exported from the EU by the importer or on their behalf
  • any VAT due on the goods was paid and not refunded on export from the EU

VAT

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, upon removal from the Excise Warehouse.

Goods may only use this additional procedure code where the Excise Duty and/ or import VAT do not meet the conditions for duty and VAT relief under the RGR arrangements.

Excise

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation.

Goods may only use this additional procedure code where the Excise Duty and/ or import VAT do not meet the conditions for duty and VAT relief under the RGR arrangements.

You can view the full list of 6 series codes.

Additional procedure code 9 series

This appendix contains the specific completion rules instructions for the 9 series union additional procedure codes for data element 1/11 for imports.

Use the index list and the additional procedure codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

95P: Goods from a Special Fiscal Territory placed under a non-customs warehousing procedure (excise warehousing) where both VAT and Excise is suspended

Description of procedure

Placing of Union Goods from a Special Fiscal Territory under a warehousing procedure other than a customs warehousing procedure where neither VAT nor excise duties have been paid (excise warehouse).

Goods covered

Goods being entered to the UK from a Special Fiscal Territory where the goods are already in free circulation but are claiming a suspension of the VAT and Excise duty on entry to an excise warehouse.

Conditions for use

This additional procedure code is to be used in the context of trade with Special Fiscal Territories where neither VAT nor excise duties have been paid.

This additional procedure code may be used where the goods are already in free circulation but where excise duties (and where applicable VAT) are suspended by entering them into an approved excise warehouse.

Additional procedure code F15 must also be declared in D.E. 1/11.

Restrictions on usage

This additional procedure code is only to be used for free circulation goods from a Special Fiscal Territory which are being entered to an approved excise warehouse.

This additional procedure code is not to be used for goods which do not have Union (Free Circulation) status.

The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in D.E. 2/7 (Identification of Warehouse) of the declaration, with suspension of excise duty and where applicable, VAT.

This additional procedure code may only be used where the customs status of ‘CO’ is declared in D.E. 1/1.

This Procedure Code may not be used with Entry in Declarant’s Records (EIDR).

Notices

Excise notice 179: motor and heating fuels - general information and accounting for excise duty and VAT

Excise notice 179a: aviation turbine fuel

Excise notice 179e: biofuels and other fuel substitutes

Excise notice 196: excise goods - registration and approval of warehousekeepers, warehouse premises, owners of goods and registered consignors

Excise notice 197: receipt into and removal from an excise warehouse of excise goods

Excise notice 476: Tobacco Products Duty

Specific fields in the declaration/notes on completion

The requirements of the 4-digit procedure codes are not replicated in these completion notes. Any non-compliance with the full requirements of the 4-digit procedure codes used with on the declaration in D.E. 1/10 with this additional procedure code will result in a demand for any suspended or relived import duties, import VAT and other charges being issued.

Additional Information (D.E. 2/2)

The following AI statements may be required in D.E. 2/2:

Coverage AI statement code Details to be declared
Excise Registered Consignor. ECONR Enter the identification number of the excise registered consignor.

Notes

Additional procedure code F15 must also be included in D.E. 1/11.

Additional procedure code 95P can only be used with Requested and Previous Procedure code (D.E. 1/10): 07 00: 07 51: 07 71.

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

All items on the customs declaration must be being entered to the same excise warehouse and have the requested procedure code of 07 (as the first and second digit) in D.E. 1/10 (Procedure Code).

Entry under this additional procedure code is a declaration that:

  • the goods are eligible for excise warehousing
  • the goods will be deposited without delay and in the same state and conditions as at importation in the warehouse stated in D.E. 2/7 (Identification of Warehouse)
  • any additional security which may be needed will be provided and
  • all other conditions and requirements associated with entry to the excise warehouse procedure will be met

VAT

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, upon removal from the Excise Warehouse.

Excise

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. AI statement code ECONR must be included in D.E. 2/2 (Additional Information) and code F06 in D.E. 1/11 (Additional procedure code).

You can view the full list of 9 series codes.

Additional procedure code 0 series

This appendix contains the specific completion rules instructions for the 0 series union additional procedure codes for data element 1/11 for imports.

Use the index list and the additional procedure codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

000: No other additional procedure code applies

Description of procedure

This is the default code that is used where there are no additional conditions to be applied to the requested and previous procedure.

Conditions for use

This additional procedure code is used with D.E. 1/10 Procedure Codes to declare that there are no conditions applicable beyond those covered by the 4 digit procedure code.

Restrictions of usage

This additional procedure code must not be used if any other additional procedure code is being declared in D.E. 1/11.

This additional procedure code must not be used with Procedure Codes in the 53 series.

Notes

Declaration data will be determined by the D.E. 1/10 Procedure code.

Additional procedure code 000 can only be used with Requested and previous procedure codes (D.E. 1/10):0100: 0121: 0151: 0153: 0154: 0171: 0178: 0700: 0721: 0751: 0753: 0754: 0771: 0778: 4000: 4051: 4053: 4054: 4071: 4078: 4200: 4221: 4251: 4253: 4254: 4271: 4278: 4400: 4421: 4422: 4451: 4453: 4454: 4471: 4478: 5100: 5111: 5121: 5151: 5153: 5154: 5171: 5178: 6110: 6111: 6121: 6122: 6123: 6131: 7100: 7110: 7121: 7122: 7123: 7151: 7153: 7154: 7171: 7178.

You can view the full list of 0 series codes.

0GD: Certain goods consigned to other Government Departments and agencies

Description of procedure

Goods consigned to certain home and commonwealth government offices and agencies.

Goods covered

Goods covered:

  • 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

Conditions for use

For goods entered to this additional procedure code, a manifest of packing list detailing the goods being imported must be provided with the declaration (see D.E. 2/3 Document Codes below).

Restrictions on usage: Use of this additional procedure code is restricted to goods consigned to other government departments and agencies.

This additional procedure code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in D.E. 3/21 (Representative Status).

Additional Information (D.E. 2/2): Where import duty and/ or Import VAT and Excise duty relief (where applicable) are being claimed, enter the appropriate AI statement codes from the table below as evidence of the goods eligibility to claim the relief:

Coverage AI statement code Details to be declared
Relief/ Suspension of Customs Duty Claimed.
This code is only to be used in conjunction with code 1RC in D.E. 1/11 (Additional procedure code.
Note: 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.
RCD01 Enter ‘Relief from Customs Duty claimed’ followed by the reason for the claim.
Relief/ Suspension of Excise Duty Claimed.
This code is only to be used in conjunction with code 1RE in D.E. 1/11 (Additional procedure code.
Note: This AI statement and additional procedure code 1RE may only be used where expressly instructed by the additional procedure codes in appendix 2: D.E. 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.
RED01 Enter ‘Relief from Excise Duty claimed’ followed by the reason for the claim.
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 D.E. 1/11 (Additional procedure code.
Note: This AI statement and additional procedure code 1RV may only be used where expressly instructed by the additional procedure codes in appendix 2B: D.E. 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.
RVAT1 Enter ‘Relief from Import VAT claimed’ followed by the reason for the claim or
Enter ‘Claim to a reduced rate/ value for import VAT’

Documents produced, certificates and authorisations, additional references (D.E. 2/3)

Goods manifest

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

These should be declared using the relevant document codes between N235 – N787 as appropriate. The document codes which may be used, and their completion instructions may be found in Appendix 5A: D.E. 2/3 Documents and Other Reference Codes (Union). (See 1: D.E. 1/10: Requested and Previous Procedure Codes for details).

Where import duty and/ or Import VAT and Excise duty relief (where applicable) are being claimed, enter the appropriate document codes from the table below as evidence of the goods eligibility to claim the relief:

Document code Description and Usage of Code Details to be entered
9AID Evidence required by Procedure or additional procedure code (D.E. 1/10 and D.E. 1/11)
instructions for claiming relief from all charges except VAT.
Reference details: Enter the reference number of the document supporting the claim to relief.
Use one of the following status codes, (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations):
JP – Evidence required is available from trader
UP – Evidence required is unavailable.
9AIE Evidence required by Procedure or additional procedure code (D.E. 1/10 and D.E. 1/11)
instructions, relief from Excise Duty.
Reference details: Enter the reference number of the document supporting the claim to relief.
Use one of the following status codes, (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations):
JP – Evidence required is available from trader
UP – Evidence required is unavailable.
9AIV Evidence required by Procedure or additional procedure code (D.E. 1/10 and D.E. 1/11)
instructions or claiming relief from VAT.
Reference details: Enter the reference number of the document supporting the claim to relief.
Use one of the following status codes, (see appendix 5B: D.E. 2/3 document status codes for harmonised declarations):
JP – Evidence required is available from trader
UP – Evidence required is unavailable.

Security needed:

Article 89(7) exempts States and other government bodies from the requirement to provide a guarantee. This requirement will only be waived where the government body is the Importer (shown in D.E. 3/15 or 3/16).

VAT

VAT will not be collected on the customs declaration, this will be accounted for outside the declaration process.

Notes

Additional procedure code 0GD can only be used with Requested and Previous Procedure code (D.E. 1/10): 40 00.

Additional Declaration Type B or E (D.E. 1/2) Modified I1 Data Set

Additional Declaration Type B or E may be eligible for use with this additional procedure code.

The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported.

Additional declaration types B and E are only allowed with additional procedure code C30, where the D.E. 1/10 Procedure Completion notes specify that a type B or E, Occasional Use Simplified Declaration, may be used in the completion rules for D.E. 1/2.

Where the D.E. 1/10 Procedure Code Completion Notes permit the use of Additional declaration types B or E and a Simplified Declaration (occasional Use) is being declared, the modified I1 data set, as specified in the D.E. 1/10 Procedure Code completion rules must be followed (see Appendix 1: D.E. 1/10: Requested and Previous Procedure Codes for details).

Published 1 August 2018
Last updated 3 October 2018 + show all updates
  1. Updated additional procedure codes for the A and 1 series.
  2. First published.