Guidance

Requested and previous procedure codes for data element 1/10 of CDS

Use appendix 1 to find codes for data element 1/10 of the Customs Declaration Service (CDS) when importing into the UK.

This appendix contains the specific completion rules instructions for each 4-digit requested and previous procedure code that can be used in data element 1/10 for imports.

Use the procedure code index list and the 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 4-digit procedure code and does not constitute full guidance on how the declaration should be completed.

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 supplemented by the data element 1/11 additional procedure code notes and therefore any instructions relating to the additional procedure code (3-digit code for data element 1/11) are not included here and must be read in addition to this appendix.

These completion notes should be read in conjunction with the main UK Trade Tariff, CDS volume 3 import declaration completion guide. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed

Declaration category Declaration title Allowable requested procedure codes (digits 1 and 2)
H1 Declaration for release for free circulation and special procedure: specific use (end use) 01, 07, 40, 42, 44, 61
H2 Special procedure: storage (customs warehousing) 71
H3 Special procedure: specific use (temporary admission) 53
H4 Special procedure: processing (Inward Processing (IP)) 51
H5 Declaration for the introduction of goods in the context of trade with special fiscal territories 40, 42, 61
I1 Import simplified declaration 01, 07, 40, 42, 44, 51, 53, 61, 71

Requested and previous procedure codes index list

This index provides the requested and previous procedure codes for use with data element 1/10 for import declarations.

The first and second digits indicate the requested procedure - the customs procedure to which the goods are being entered.

The third and fourth digits indicate the previous procedure - the customs procedure from which the goods are being removed. 00 indicates that the goods have not been subject to any previous procedure.

The data element 1/10 requested and previous procedure codes may be found in separate series according to the first 2 characters of the code (the requested procedure):

The following tables provide an index list of each 4-digit procedure code which may be used in data element 1/10 and its description.

Requested procedure 01: release for free circulation with simultaneous onward dispatch (OSD) to another customs union territory

Code Description of procedure
0100 Free circulation with onward dispatch
0121 Re-import after outward processing (OP) with onward dispatch
0151 Release to free circulation after IP with onward dispatch
0153 Release to free circulation after temporary admission (TA) with onward dispatch
0154 Release to free circulation after IP in another member state with onward dispatch
0171 Release to free circulation from a customs warehouse (CW) with onward dispatch
0178 Release to free circulation from a free zone (FZ) with onward dispatch

Requested procedure 07: release for free circulation with simultaneous entry to an excise warehouse

Code Description of procedure
0700 Release for free circulation with simultaneous entry to an excise warehouse
0721 Release for free circulation with simultaneous entry to an excise warehouse for goods re-imported after OP
0751 Release for free circulation with simultaneous entry to an excise warehouse after IP
0753 Release for free circulation with simultaneous entry to an excise warehouse after TA
0754 Release for free circulation with simultaneous entry to an excise warehouse after IP in another member state
0771 Release for free circulation from a CW with simultaneous entry to an excise warehouse
0778 Release for free circulation from a FZ with simultaneous entry to an excise warehouse

Requested procedure 40: release to free circulation

Code Description of procedure
4000 Release to free circulation
4051 Release to free circulation after IP
4053 Release to free circulation after TA
4054 Release to free circulation after IP in another member state
4071 Release to free circulation from a CW
4078 Release to free circulation from a FZ

Requested procedure 42: release for free circulation with simultaneous onward supply (OSR) to another member state

Code Description of procedure
4200 Free circulation with onward supply
4221 Re-import after OP with onward supply
4251 Release to free circulation after IP with onward supply
4253 Release to free circulation after TA with onward supply
4254 Release to free circulation after IP in another member state with onward supply
4271 Release to free circulation from a CW with onward supply
4278 Release to free circulation from a FZ with onward supply

Requested procedure 44: release to free circulation with duty relief granted under the end use special procedure

Code Description of procedure
4400 End use relief
4421 End use relief after OP
4422 End use relief after OP, not covered under 4421
4451 End use relief after IP
4453 End use relief after TA
4454 End use relief after IP in another member state
4471 End use relief on goods released from a CW
4478 End use relief on goods released from a FZ

Requested procedure 51: entry to IP

Code Description of procedure
5100 Entry to IP
5111 Import of replacement goods to IP following the prior export of equivalent goods.
5121 Entry to IP after OP
5151 Transfer of goods between IP authorisation holders
5153 Entry to IP after TA
5154 Transfer of goods between IP authorisation holders in different member states
5171 Entry to IP on release from a CW
5178 Entry to IP on release from a FZ

Requested procedure 53: entry to temporary admission

Code Description of procedure
5300 Entry to TA
5351 Entry to TA after IP
5353 Transfer of goods between TA authorisation holders
5354 Entry to TA after IP in another member state
5371 Entry to TA on release from a CW
5378 Entry to TA on release from a FZ

Requested procedure 61: re-importation with simultaneous release to free circulation

Code Description of procedure
6110 Release to RGR for goods previously permanently exported
6111 Release to RGR for IP equivalent goods previously permanently exported
6121 Re-import after OP
6122 Re-import after OP for goods not covered by 61 21 (for example, OP textiles)
6123 Release to RGR
6131 Re-import of previously exported IP goods

Requested procedure 71: entry to a customs warehouse

Code Description of procedure
7100 Entry to a CW
7110 Entry to a CW for goods previously permanently exported
7121 Entry to CW after OP
7122 Entry to CW after OP, for goods not covered by 7121 (for example OP textiles)
7123 Entry to CW after RGR
7151 Entry to CW after IP
7153 Entry to CW after TA
7154 Entry to CW after IP in another member state
7171 Transfer between different customs warehouses
7178 Entry to CW on release from a FZ

Requested procedure 01: release for free circulation with simultaneous onward dispatch to another customs union territory

This appendix contains the specific completion rules instructions for the 01-series procedure codes for data element 1/10 for imports.

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

This appendix includes procedure codes:

01 00

Description of procedure

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.

Release for free circulation of goods simultaneously re-dispatched to a special fiscal territory or other territory with which the EU has formed a customs union and where the goods have not been subject to any previous procedure.

Conditions for use

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 customs union territory and, when applicable, an excise-duty suspension. The VAT and applicable excise duty will be due in the customs union territory of final destination.

For territories which fall within the scope of Directives 2006/112/EC and 2008/118/EC, use of this procedure code is dependent on complying with the conditions laid down for an onward dispatch, for example completion of movement of goods in excise suspense requirements.

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 (data element 1/11).

Restrictions on usage

Goods must be intended for onward dispatch to another customs union territory at the time this procedure is requested. The goods must be onward supplied:

  • within 30 days of the goods release to this procedure
  • in an unaltered state from the time of release to this procedure

Evidence of an onward shipment contract must be declared in data element 2/3 (document codes).

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 prohibition or restrictions (article 201, EU Reg. No. 952/2013 (UCC)).

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

Notices

NA.

Declaration category

H1 and I1.

Declaration type (data element 1/1)

Enter code: IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code - A, C, D, F or Y.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document types for alternative codes which may be used if the circumstances below do not apply.

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration). Enter the temporary storage declaration or stock reference number. Enter the goods item number from the temporary storage declaration or stock reference.
Y (supplementary declarations only - elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used). SDE (to represent the simplified declaration).



DCR (to represent the DUCR).




DCS (to represent any DUCR part no’s).
For SDE: Enter the MRN for the simplified declaration.

For SDE: Enter the DUCR assigned in the commercial records to the consignment.

For SDE: Enter any part numbers associated with the DUCR.
 
Z 355 (entry summary declaration). Enter the MRN for the entry summary declaration. Enter the goods item number from the entry summary declaration.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).




DCS (to represent any DUCR part numbers).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).

Enter any part numbers associated with the DUCR (as appropriate).
 

*SDE represents the simplified declaration procedure.

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

This includes the codes for all AI statements required in order to declare the goods for the procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

If goods specified on the customs declaration are imported using non-EU packings, pallets or containers for which relief under temporary admission is claimed, enter the PAL additional information statements as appropriate.

The following AI statements may be required in data element 2/2.

Coverage AI statement code Details to be declared
Excise registered consignor ECONR Enter the Identification number of the excise registered consignor.
Onward supply dispatch using requested procedure 01. OSD01 Enter the name and address details of the party the goods are being dispatched to. Enter the country of destination as a suffix to the address separated by ‘-‘.
Temporary admission relief for packings, EU Reg. No. 2015/2446, article 228.
See annex C, para 3.10, notice 3001.
PAL01 Enter ‘TA Packings’.
Temporary admission relief for pallets, EU Reg. No. 2015/2446, articles 208 and 209.
See annex C, para 2.14.2, notice 3001.
PAL02 Enter ‘TA Pallets’.
Temporary admission relief for pallets, EU Reg. No. 2015/2446, article 208 and 209.
See annex C, para 2.14.2, notice 3001.
PAL03 Enter ‘TA Containers’.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the procedure concerned (for example, C512 to be declared when the simplified declaration procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Onward transport details

Using the code list in appendix 5: data element 2/3 documents and other reference codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by both the:

  • identity number of the transport contract
  • scheduled date of the onward transport

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format.

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.

*CGU and DPO only required for deferment when they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When SDP is being used, only MOP codes E or R may be used.

Country of destination code (data element 5/8)

Enter the appropriate code for the customs union territory of destination using the codes specified in appendix 13: country codes, for example: JE for Jersey, GG for Guernsey. Non-UK special fiscal territories should be declared using the country code shown for the customs union territory in appendix 13: country codes.

Guarantee type (data element 8/2)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 01 00:

  • union additional procedure codes - E01, E02, F06, F15, F21, F22
  • national additional procedure codes - 000, 1AT, 1BN, 1CD, 1CG, 1CL, 1ES, 1SC

Notes

The use of this requested procedure is dependent on the payment of any customs duties. The payment of VAT or excise duties may be suspended as these will be payable in the customs union territory of destination.

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.

Entry under this procedure code is an undertaking by the importer to produce, on demand by an officer of HMRC, commercial documentation as verification that the goods have been dispatched onward to a special fiscal territory of another member state or a country with which the EU has formed a customs union.

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 are not met.

Procedure codes on a customs declaration must all be in the same declaration category for example H1.

Additional procedure code F15 must always be declared in data element 1/11 (additional procedure code).

VAT

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination customs union territory.

Security required

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination customs union territory.

Additional procedure code F06 must be declared in data element 1/11 (additional procedure code) to qualify for the exemption.

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 data element 2/2 (additional information).

01 21

Description of procedure

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.

Release for free circulation of goods simultaneously re-dispatched to a special fiscal territory or other territory with which the EU has formed a customs union and where the goods are being re-imported following temporary export under outward processing (Articles 259 to 262 EU Regulation number 952/2013 (UCC)).

Conditions for use

This procedure code is used to claim duty relief on goods re-imported under the outward processing (OP) procedure with simultaneous release for free circulation and home use with the payment of any customs duties due, 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 customs union territory and, when applicable, an excise-duty suspension. The VAT and applicable excise duty will be due in the customs union territory of final destination.

For territories which fall within the scope of Directives 2006/112/EC and 2008/118/EC, use of this procedure code is dependent on complying with the conditions laid down for an onward dispatch, for example, completion of movement of goods in excise suspense requirements.

Any customs duties must be paid or accounted for under article 195, EU Regulation number 952/2013 (UCC), in order for the goods to be released to this procedure.

An OP authorisation, valid at the time of export, is needed to use this procedure. 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.

Goods may be re-imported by a different person to the person who originally exported the goods under OP.

VAT relief cannot be claimed if the goods were sold while outside the European Union, see conditions for use detailed in notice 3001.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure codes used on the declaration (data element 1/11).

Restrictions on usage

Goods must be intended for onward dispatch to another customs union territory at the time this procedure is requested. The goods must be onward dispatched:

  • within 30 days of the goods release to this procedure
  • in an unaltered state from the time of release to this procedure

Evidence of an onward shipment contract must be declared in data element 2/3 (document codes).

Evidence of eligibility for customs duty relief under the OP procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see data element 2/3 document codes).

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held at the time the goods were exported under OP. Where the additional declaration type used in data element 1/2 is: C, F or Y authorisation to use the SDP must also be held.

Additional declaration types (data element 1/2)C, F or Y cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with codes A and D in data element 1/2.

For authorisations by customs declaration (simplified authorisation) the annual usage allowed is 3 per calendar year. Each individual transaction claiming the authorisation by customs declaration is subject to a goods item value limit (data element 4/14) of £500,000. Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

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 Regulation number 952/2013 (UCC)).

This procedure code may not be used with EIDR.

Read the guidance on outward processing relief.

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

Declaration category

H1 and I1.

Declaration type (data element 1/1)

Enter: IM

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A, C, D, F or Y.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document types for alternative codes which may be used if the circumstances below do not apply.

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration). Enter the temporary storage declaration or stock reference number. Enter the goods item number from the temporary storage declaration or stock reference.
Y (supplementary declarations only - elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used). SDE (to represent the simplified declaration).



DCR (to represent the DUCR).




DCS (to represent any DUCR part numbers).
For SDE: Enter the MRN for the simplified declaration.

For SDE: Enter the DUCR assigned in the commercial records to the consignment.

For SDE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the simplified declaration (SDE).
Z 355 (entry summary declaration). Enter the MRN for the entry summary declaration. Enter the goods item number from the entry summary declaration.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z (to represent the previous document). MRN (declaration/notification). Enter the MRN of the export declaration used to enter the goods to OP. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).





DCS (to represent any DUCR part numbers).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).

Enter any part numbers associated with the DUCR (as appropriate).
 

*SDE represents the simplified declaration procedure (SDP).

Additional information (data element 2/2)

Refer to ‘appendix 4 data element 2/2 additional information statement codes’ for the relevant codes and details to be declared (for example, GEN45 authorisation holder’s consignment reference).

This includes the codes for all AI statements required in order to declare the goods for the procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Authorisation by customs declaration only outward processing authorisation granted on the declaration at the time of entry to the procedure. 00100 Enter ‘Discharge of simplified authorisation’ for claims to OP.
Note: users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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
Outward processing
Onward supply dispatch using requested procedure 01 OSD01 Enter the name and address details of the party the goods are being dispatched to. Enter the country of destination as a suffix to the address separated by ‘-‘.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the procedure concerned (for example, C512 to be declared when the SDP is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Onward transport details

Using the code list in appendix 5: data element 2/3 documents and other reference codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by both the:

  • identity number of the transport contract
  • scheduled date of the onward transport

All outward processing declarations

INF2 form

Document code Document identifier Document status
C604 INF2 reference number. Enter code AE if you’re authorised to use a ‘globalised’ INF2, otherwise enter AC.

Required by holders of a full outward processing authorisation only

Enter the OP authorisation number valid at the time of export.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C019 GB OPO Outward processing authorisation number.

For deferred payment only

When deferred payment is being used for customs duty purposes, enter the following document codes.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 GB DPO Enter the DAN being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

All outward processing declarations

C&E 1154 calculation sheet (see public notice 3001).

Document code Document identifier Document status
9WKS Date of the C&E 1154. The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the DANs of the deferment accounts to be used to:

*defer the payment of the customs duty and other charges (for example, excise duty) *provide a deferred deposit

The deferment account details should be entered in the following format.

Code Details to be declared Description
1DAN Deferment account number (n7) The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7) When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.
Outward processing OPO** The EORI number of the authorisation holder of OP at export.

*CGU and DPO only required for deferment when they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

** Code OPO is only required when a full authorisation is held.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element4/3: tax types for each tax to be paid or secured.

Tax base (data element 4/4)

Data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the value of the exported goods.

Payable tax amount (data element 4/6)

Data element 4/6 is required where AI statement code OVR01 is entered in data element 2/2 (additional information).

Enter the amount of revenue due, against each tax type on the re-imported products as calculated on the C&E1154.

The amount of customs duties payable must be calculated on an OPR calculation for imports sheet (C&E1154), as described in notice 3001: customs special procedures for the union customs code.

Document code 9WKS should be entered in data element 2/3 (document codes) declaring the date of the C&E 1154.

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per data element 4/6).

Method of payment (data element 4/8)

Enter a MOP code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When SDP is being used, only MOP codes E or R may be used.

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the compensating products on importation.

Country of destination code (data element 5/8)

Enter the appropriate code for the customs union territory of destination using the codes specified in appendix 13: country codes, for example: JE for Jersey, GG for Guernsey. Non-UK special fiscal territories should be declared using the country code shown for the customs union territory in appendix 13: country codes.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the OP authorisation held from appendix 17: data element 5/27 supervising office codes.

For fully authorised traders, the supervising customs office shown on the authorisation for OP.

Where an authorisation is granted under ‘authorisation by customs declaration’, enter ‘GBBEL004’ for the HMRC national imports relief unit (NIRU).

Details of goods (data element.6/8 to 6/17)

Enter the details of the goods in terms of the processed/compensating products.

Guarantee type (data element 8/2)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 MOP).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the MOP codes N or P are declared in data element 4/8 MOP.

Statistical value (data element 8/7)

The statistical value must be declared in GBP (£ sterling) as the value of the compensating products.

The statistical value must include the value:

  • of the previously exported unprocessed goods plus
  • added during the processing operation

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 0121.

  • union additional procedure codes - B02, B03, F06, F15
  • national additional procedure codes -000, 46P, 48P

Notes

The use of this requested procedure is dependent on the payment of any customs duties due. The payment of VAT or excise duties may be suspended as these will be payable in the customs union territory of destination.

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.

Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been dispatched onward to a special fiscal territory of another member state or a country with which the EU has formed a customs union.

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 are not met.

Procedure codes on a customs declaration must all be in the same declaration category - for example H1.

Additional procedure code F15 must always be declared in data element 1/11 (additional procedure code).

Additional documents needed

A copy of the export entry and/or a copy of the departure message, clearly showing the MRN is needed.

Form INF 2 is available to support claim to outward processing.

A C&E 1154 has been completed to evidence the calculations used.

Documentary evidence of the identity and value of the temporary exported goods.

Evidence of repair costs where applicable.

Copy of warranty document or other evidence, where applicable if any repair is free of charge.

Where the OP authorisation was granted at the time of export under the authorisation by customs declaration a copy of the authorisation letter issued by NIRU must be provided to customs (on request) unless the MRN details of the export declaration have been declared in data element 2/1 (previous documents).

Where an extended guarantee has been purchased with the goods or the replacement is chargeable, this will be liable to charges on re-importation.

Agents must have prior written approval from the authorisation holder to enter goods to OP on their behalf and ensure a copy of the declaration is returned to the holder.

VAT

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination customs union territory.

Security required

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota can’t be confirmed from the supporting documents.

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.

Excise

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination customs union territory.

Additional procedure code F06 must be declared in data element 1/11 (additional procedure code) to qualify for the exemption.

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 data element 2/2 (additional information).

01 51

Description of procedure

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.

Release for free circulation of goods simultaneously re-dispatched to a special fiscal territory or other territory with which the EU has formed a customs union and where the goods have been previously entered to IP (article 256 EU Reg. No. 952/2013 (UCC)).

Conditions for use

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 for goods which were previously entered to IP. These goods are then the subject of a VAT-exempt supply to another customs union territory and, when applicable, an excise-duty suspension. The VAT and applicable excise duty will be due in the customs union territory of final destination.

For territories which fall within the scope of Directives 2006/112/EC and 2008/118/EC, use of this procedure code is dependent on complying with the conditions laid down for an onward dispatch, for example, completion of movement of goods in excise suspense requirements.

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.

An IP authorisation, valid at the time the goods were entered to IP, is needed to use this procedure. 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.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

Goods must be intended for onward dispatch to another customs union territory at the time this procedure is requested. The goods must be onward dispatched:

  • within 30 days of the goods release to this procedure
  • in an unaltered state from the time of release to this procedure

Evidence of an onward shipment contract must be declared in data element 2/3 (document codes).

Evidence of eligibility for customs duty relief under the IP procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see data element 2/3 document codes).

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held at the time the goods were entered to IP. Where the additional declaration type used in data element 1/2 is: C, authorisation to use the simplified declaration procedures (SDP) must also be held.

Additional declaration type (data element 1/2)

C cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with code A in data element 1/2.

For authorisations by customs declaration (simplified authorisation) the annual usage allowed is 3 per calendar year. Each individual transaction claiming the Authorisation by customs declaration is subject to a goods item value limit (data element 4/14) of £500,000. Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

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 procedure code may not be used with entry in declarant’s records (EIDR).

Notices

Read the guidance on IP.

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

Declaration category

H1 and I1 (I1 data set - See C* below).

Declaration type (data element 1/1)

Enter: IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A or C*.

*Where additional declaration type C is used to declare goods, the supplementary declaration (type Y) is waived for this procedure code. Although the type C declaration must be submitted as an I1 declaration, it must include the full H1 data set (as specified in appendix 21A: declaration category data sets H1).

The type C customs declaration must be cleared by customs prior to the goods being released to the procedure.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z MRN (declaration/notification). Enter the MRN of the declaration used to enter the goods to IP. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).


DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).

Enter any part numbers associated with the DUCR (as appropriate).
 

Note that code Y for the SDE elements are not included here as the supplementary declaration is waived. The simplified declaration, code C in data element 1/2 (additional declaration type) must be declared using the full H1 data set.

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

This includes the codes for all AI statements required in order to declare the goods for the procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Authorisation by customs declaration only IP authorisation granted on the declaration at the time of entry to the procedure. 00100 Enter ‘Discharge of simplified authorisation’ for claims to IP.
Note: Users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Full authorisation holders only Discharge of IP (article 241(1) EU Reg. No. 2015/2446 (DA)). 10200 Enter ‘IP’ followed by the relevant authorisation number or INF number.
Discharge of IP (specific commercial policy measures)Where goods placed under the IP procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to notice 3001). 10300 Enter ‘IP CPM’.
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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. This AI code must be used with data element. 1/11 additional procedure code F44. See data element 1/11 F44 additional procedure code notes for details.
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 IP
Onward supply dispatch using requested procedure 01. OSD01 Enter the name and address details of the party the goods are being dispatched to. Enter the country of destination as a suffix to the address separated by ‘-‘.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the procedure concerned (for example, C512 to be declared when the simplified declaration procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Onward transport details

Using the code list in appendix 5: data element 2/3 documents and other reference codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by the:

  • identity number of the transport contract
  • scheduled date of the onward transport

Required by holders of a full IP authorisation only

Enter the IP authorisation number valid at the time the goods were entered to IP:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C601 GB IPO IP authorisation number.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-Customs duty tax types in data element 4/8 method of payment. IP declarations where article 86(3) UCC customs debt rules are being used:

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.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred Payment DPO* The EORI number of the DAN holder.
IP IPO** The EORI number of the authorisation holder of IP at the time of entry to the procedure.

*CGU and DPO only required for deferment they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Code IPO is only required when a full authorisation is held.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Tax base (data element 4/4)

Data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the value of the goods originally entered to IP.

Payable tax amount (data element 4/6)

Data element 4/6 is required where AI statement code OVR01 is entered in data element 2/2 (additional information).

Enter the amount of revenue due against each tax type on the processed/compensating products being released to free circulation.

Document code 9WKS should be entered in data element 2/3 (document codes).

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per data element 4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the processed/compensating products resulting from IP and now being released to free circulation.

Country of destination code (data element 5/8)

Enter the appropriate code for the customs union territory of destination using the codes specified in appendix 13: country codes, for example: JE for Jersey, GG for Guernsey. Non-UK special fiscal territories should be declared using the country code shown for the customs union territory in appendix 13: country codes.

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
Full IP authorisation Enter ‘GBBYIP’. Followed by the IP authorisation number.
Authorisation by customs declaration Enter ‘GBBU’. Followed by the appropriate GB UN/LOCODE code*.

*Select the GB UN/LOCODE code from appendix 16I: data element 5/23: goods location codes: GB place names and UN/LOCODE codes list for the nearest place name to the premises where the goods are located.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the IP authorisation held from appendix 17: data element 5/27 supervising office code list.

For fully authorised traders, the supervising customs office shown on the authorisation for IP, or where an authorisation is granted under ‘authorisation by customs declaration’, enter code ‘GBBEL004’ for the HMRC National Import Relief Unit (NIRU).

Details of goods (data element 6/8 to 6/17)

Enter the details of the goods in terms of the processed/compensating products.

Guarantee type (data element 8/2)

Enter code` Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (data element1/11)

The following additional procedure codes may be used with procedure code 0151:

  • union additional procedure codes - A04, F06, F15, F44
  • national additional procedure codes - 000

Notes

The use of this requested procedure is dependent on the payment of any customs duties due. The payment of VAT or excise duties may be suspended as these will be payable in the customs union territory of destination.

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.

Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been dispatched onward to a special fiscal territory of another member state or a country with which the EU has formed a customs union.

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.

Procedure codes on a customs declaration must all be in the same declaration category - for example.H1.

Additional procedure code F15 must always be declared in data element 1/11 (additional procedure code).

Where the authorisation was granted at the time of entry to IP under the authorisation by customs declaration a copy of the authorisation letter issued by NIRU must be provided to customs (on request) unless the MRN details of the declaration have been declared in data element 2/1 (previous documents).

If the goods were first entered to IP in another member state, you must use procedure code 0154 instead.

Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder.

Traders are reminded that failure to submit a suspension bill of discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.

Code F44 may not be used on the diversion to free circulation unless F44 was also quoted on the original declaration (in data element 1/11 (additional procedure code) placing the goods under IP.

VAT

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination customs union territory.

Security required

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota can’t be confirmed from the supporting documents.

When replacements are imported with prior exportation of equivalent goods, 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 prior export of the goods being replaced.

Excise

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination customs union territory.

Additional procedure code F06 must be declared in data element 1/11 (additional procedure code) to qualify for the exemption.

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 data element 2/2 (additional information).

01 53

Description of procedure

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.

Release for free circulation of goods simultaneously re-dispatched to a special fiscal territory or other territory with which the EU has formed a customs union and where the goods have been previously entered to temporary admission (article 250 EU Reg. No. 952/2013 (UCC)).

Conditions for use

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 for goods which were previously entered to temporary admission (TA). These goods are then the subject of a VAT-exempt supply to another customs union territory and, when applicable, an excise-duty suspension. The VAT and applicable excise duty will be due in the customs union territory of final destination.

For territories which fall within the scope of Directives 2006/112/EC and 2008/118/EC, use of this procedure code is dependent on complying with the conditions laid down for an onward dispatch, for example, completion of movement of goods in excise suspense requirements.

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.

A temporary admission (TA) authorisation, valid at the time the goods were entered to TA, is needed to use this procedure. 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.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

Goods must be intended for onward dispatch to another customs union territory at the time this procedure is requested. The goods must be onward dispatched:

  • within 30 days of the goods release to this procedure
  • in an unaltered state from the time of release to this procedure

Evidence of an onward shipment contract must be declared in data element 2/3 (document codes).

Evidence of eligibility for customs duty relief under the temporary admission (TA) procedure must be held.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held at the time the goods were entered to TA. Where the additional declaration type used in data element 1/2 is: C authorisation to use the simplified declaration procedures (SDP) must also be held.

Additional declaration type (data element 1/2)

C cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with code A in data element 1/2.

Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

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 prohibition or restrictions (article 201, EU Reg. No. 952/2013 (UCC)).

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

Notices

Read the guidance on temporary admission.

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

Declaration category

H1 and I1 (I1 data set - See C* below).

Declaration type (data element 1/1)

Enter: IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A or C*.

*Where additional declaration type C is used to declare goods, the supplementary declaration (type Y) is waived for this procedure code. Although the type C declaration must be submitted as an I1 declaration, it must include the full H1 data set (as specified in appendix 21A: declaration category data sets H1).

The type C customs declaration must be cleared by customs prior to the goods being released to the procedure.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z MRN (declaration/notification). Enter the MRN of the declaration used to enter the goods to TA. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).


DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).

Enter any part numbers associated with the DUCR (as appropriate).
 

Note that code Y for the SDE elements are not included here as the supplementary declaration is waived. The simplified declaration, code C in data element 1/2 (additional declaration type) must be declared using the full H1 data set.

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

This includes the codes for all AI statements required in order to declare the goods for the procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Authorisation by customs declaration only:
temporary admission authorisation granted on the declaration at the time of entry to the procedure.
00100 Enter ‘Discharge of simplified authorisation’ for claims to TA.
Note: Users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Full authorisation holders only
Discharge of temporary admission (article 238 EU Reg. No. 2015/2446 (DA)).
10500 Enter ‘TA’ followed by the relevant authorisation number.
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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 temporary admission with partial relief
Onward supply dispatch using requested procedure 01. OSD01 Enter the name and address details of the party the goods are being dispatched to. Enter the country of destination as a suffix to the address separated by ‘-‘.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the procedure concerned (for example, C512 to be declared when the simplified declaration procedure is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Onward transport details

Using the code list in appendix 5: data element 2/3 documents and other reference codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by the:

  • identity number of the transport contract
  • scheduled date of the onward transport

Required by holders of a full temporary admission authorisation only

Enter the TA authorisation number valid at the time the goods were entered to TA:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C516 GB TEA Temporary admission authorisation number.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-Customs duty tax types in data element 4/8 method of payment.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred Payment DPO* The EORI number of the DAN holder.
Temporary admission TEA** The EORI number of the authorisation holder of TA at the time of entry to the procedure.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

** Code TEA is only required where a full authorisation is held.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Tax base (data element 4/4) (for use on TA with partial relief declarations only)

Data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the amount of any revenue paid against each tax type (data element 4/3) whilst the goods were held under TA (TA with partial relief only).

Payable tax amount (data element 4/6)

Data element 4/6 is required where AI statement code OVR01 is entered in data element 2/2 (additional information).

Enter the amount of revenue due against each tax type, payable on the goods release to free circulation (minus the amount of revenue paid whilst the goods were held under TA) against each relevant tax type.

Enter the MRN of the customs declaration originally used to enter the goods to TA in data element 2/1 as a previous document as evidence of the manual revenue calculation.

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per data element 4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the goods on their release to free circulation (for example, auction hammer price).

Country of destination code (data element 5/8)

Enter the appropriate code for the customs union territory of destination using the codes specified in appendix 13: country codes, for example: JE for Jersey, GG for Guernsey. Non-UK special fiscal territories should be declared using the country code shown for the customs union territory in appendix 13: country codes.

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
Full TA authorisation Enter ‘GBBYTA’ Followed by the TA authorisation number’
Authorisation by customs declaration Enter ‘GBBU’ Followed by the appropriate GB UN/LOCODE code*’

*Select the GB UN/LOCODE code from appendix 16I: data element 5/23: goods location codes: GB place names and UN/LOCODE codes list for the nearest place name to the premises where the goods are located.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the temporary admission authorisation held from appendix 17: data element 5/27 supervising office codes list.

For fully authorised traders, the supervising customs office shown on the authorisation for temporary admission or where an authorisation is granted under ‘authorisation under customs declaration’, enter the SPOFF Code GBSFY001 for HMRC NTAS (national temporary admission seat).

Guarantee type (data element 8/2)

Enter Code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 0153.

  • union additional procedure codes - F06, F15
  • njtional additional procedure codes - 000.

Notes

The use of this requested procedure is dependent on the payment of any customs duties due. The payment of VAT or excise duties may be suspended as these will be payable in the customs union territory of destination.

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.

Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been dispatched onward to a special fiscal territory of another member state or a country with which the EU has formed a customs union.

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.

Procedure codes on a customs declaration must all be in the same declaration category - for example.H1.

Additional procedure code F15 must always be declared in data element 1/11 (additional procedure code).

Where the authorisation was granted at the time of entry to TA under the authorisation by customs declaration a copy of the authorisation letter issued by NTAS must be provided to customs (on request) unless the MRN details of the declaration have been declared in data element 2/1 (previous documents).

Agents must have prior written approval from the authorisation holder to enter goods to TA on their behalf and ensure a copy of the declaration is returned to the holder.

VAT

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination customs union territory.

Security required

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota can’t be confirmed from the supporting documents.

Excise

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination customs union territory.

Additional procedure code F06 must be declared in data element 1/11 (additional procedure code) to qualify for the exemption.

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 data element 2/2 (additional information).

01 54

Description of procedure

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.

Release for free circulation of goods simultaneously re-dispatched to a special fiscal territory or other territory with which the EU has formed a customs union and where the goods have been previously entered to IP in another member state (Articles 211(1) and 256 EU Reg. No. 952/2013 (UCC)).

Conditions for use

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 for goods which were previously entered to IP in another member state. These goods are then the subject of a VAT-exempt supply to another customs union territory and, when applicable, an excise-duty suspension. The VAT and applicable excise duty will be due in the customs union territory of final destination.

For territories which fall within the scope of Directives 2006/112/EC and 2008/118/EC, use of this procedure code is dependent on complying with the conditions laid down for an onward dispatch, for example, completion of movement of goods in excise suspense requirements.

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.

A full, multi-state IP authorisation, valid at the time the goods were entered to IP, is needed to use this procedure, see conditions and requirements detailed in notice 3001.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

Goods must be intended for onward dispatch to another customs union territory at the time this procedure is requested: The goods must be onward dispatched:

  • within 30 days of the goods release to this procedure
  • in an unaltered state from the time of release to this procedure

Evidence of an onward shipment contract must be declared in data element 2/3 (document codes).

Evidence of eligibility for customs duty relief under the IP procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see data element 2/3 document codes).

The use of this procedure is subject to a full multi-state authorisation being held for IP at the time the goods were entered to IP.

Authorisation by customs declaration cannot be used with this procedure code.

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 procedure code may not be used with simplified declaration procedure (SDP) or entry in declarant’s records (EIDR).

Notices

Read the guidance on IP.

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

Declaration category

H1.

Declaration type (data element 1/1)

Enter: IM.

Additional declaration type (data element 1/2)

The following code may be entered for this procedure code: A

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z MRN (declaration/notification). Enter the MRN of the declaration used to enter the goods to IP in the other member state. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).


DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).

Enter any part numbers associated with the DUCR (as appropriate).
 

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

This includes the codes for all AI statements required in order to declare the goods for the procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Full authorisation holders only
Discharge of IP (article 241(1) EU Reg. No. 2015/2446 (DA)).
10200 Enter ‘IP’ followed by the relevant authorisation number or INF number.
Discharge of IP (specific commercial policy measures): Where goods placed under the IP procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to notice 3001). 10300 Enter ‘IP CPM’.
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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. This AI code must be used with data element 1/11 additional procedure code F44. See data element 1/11 additional procedure code notes for details.
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 IP
Onward Supply Dispatch using Requested Procedure 01 OSD01 Enter the Name and Address details of the party to whom the goods are being dispatched. Enter the country of destination as a suffix to the address separated by ‘-‘.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the procedure concerned (for example, C601 to be declared when a full IP authorisation is held). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Onward transport details

Using the code list in appendix 5: data element 2/3 documents and other reference codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by the:

  • identity number of the transport contract and
  • scheduled date of the onward transport.

Required on all IP declarations:

Enter the IP authorisation number valid at the time the goods were entered to IP:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C601 GB IPO IP authorisation number.
Document code Document identifier Document status
C603 Enter the INF1 reference number. Use document status code AE if authorised for globalised INF1s (certification not required).
Otherwise, use status code AC if certification is required.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-Customs duty tax types in data element 4/8 method of payment.

IP declarations where article 86(3) UCC customs debt rules are being used:

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.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, DPO to be declared when Deferred Payment is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred Payment DPO* The EORI number of the DAN holder.
IP IPO** The EORI number of the authorisation holder of IP at the time of entry to the procedure.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Code IPO is only required when a full authorisation is held.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Tax base (data element 4/4)

Data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the value of the goods originally entered to IP.

Payable tax amount (data element 4/6)

Data element 4/6 is required where AI statement code OVR01 is entered in data element 2/2 (additional information).

Enter the amount of revenue duty due against each tax type on the processed/compensating products being released to free circulation.

Document code 9WKS should be entered in data element 2/3 (document codes).

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per data element 4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the processed/compensating products resulting from IP and now being released to free circulation.

Country of destination code (data element 5/8)

Enter the appropriate code for the customs union territory of destination using the codes specified in appendix 13: country codes, for example: JE for Jersey, GG for Guernsey. Non-UK special fiscal territories should be declared using the country code shown for the customs union territory in appendix 13: country codes.

Location of goods (data element 5/23)

Enter the location details as indicated in the table below:

Type of authorisation held Location type identifier Location details
Full IP authorisation Enter ‘GBBYIP’ Followed by the IP authorisation number.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the IP authorisation held from appendix 17: data element 5/27 supervising office codes list.

Details of goods (data element 6/8 to 6/17)

Enter the details of the goods in terms of the processed/compensating products.

Guarantee type (data element 8/2)

Enter Code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 0154:

Union additional procedure codes - A04, F06, F15, F44

National additional procedure codes - 000

Notes

The use of this requested procedure is dependent on the payment of any customs duties due. The payment of VAT or excise duties may be suspended as these will be payable in the customs union territory of destination.

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.

Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been dispatched onward to a special fiscal territory of another member state or a country with which the EU has formed a customs union.

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.

Procedure codes on a customs declaration must all be in the same declaration category - for example H1.

Code F44 may not be used on the diversion to free circulation unless F44 was also quoted on the original declaration (in data element 1/11 (additional procedure code) placing the goods under IP.

Additional procedure code F15 must always be declared in data element 1/11 (additional procedure code).

The INF1 must be used to provide the information on the original entry of the goods to IP in the other member state.

If the goods were first entered to IP in the same member state as discharge, you must use procedure code 0151 instead.

Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder.

Traders are reminded that failure to submit a suspension bill of discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.

Code F44 in data element 1/11 additional procedure code.

VAT

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination customs union territory.

Security required

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota can’t be confirmed from the supporting documents.

When replacements are imported with prior exportation of equivalent goods, 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 prior export of the goods being replaced.

Excise

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination customs union territory.

Additional procedure code F06 must be declared in data element 1/11 (additional procedure code) to qualify for the exemption.

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 data element 2/2 (additional information).

01 71

Description of procedure

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.

Release for free circulation of goods simultaneously re-dispatched to a special fiscal territory or other territory with which the EU has formed a customs union and where the goods are being released from a customs warehouse (article 240 EU Reg. No. 952/2013 (UCC)).

Conditions for use

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 for goods which are being released from a customs warehouse (CW). These goods are then the subject of a VAT-exempt supply to another customs union territory and, when applicable, an excise-duty suspension. The VAT and applicable excise duty will be due in the customs union territory of final destination.

For territories which fall within the scope of Directives 2006/112/EC and 2008/118/EC, use of this procedure code is dependent on complying with the conditions laid down for an onward dispatch, for example, completion of movement of goods in excise suspense requirements.

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.

A customs warehousing (CW) authorisation is needed to use this procedure, see conditions and requirements detailed in notice 3001.

The MRN of this declaration must be provided to the warehouse keeper for their records as evidence that the goods have been entered to a procedure.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

Goods must be intended for onward dispatch to another customs union territory at the time this procedure is requested: The goods must be onward dispatched:

  • within 30 days of the goods release to this procedure
  • in an unaltered state from the time of release to this procedure

Evidence of an onward shipment contract must be declared in data element 2/3 (document codes).

The use of this procedure is subject to an authorisation being held for CW.

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 procedure code may not be used with entry in declarant’s records (EIDR).

Notices

Read the guidance on customs warehousing.

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

Declaration category

H1 and I1 (I1 data set - See C* below).

Declaration type (data element 1/1)

Enter: IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A or C*.

*Where additional declaration type C is used to declare goods, the supplementary declaration (type Y) is waived for this procedure code. Although the type C declaration must be submitted as an I1 declaration, it must include the full H1 data set (as specified in appendix 21A: declaration category data sets H1).

The type C customs declaration must be cleared by customs prior to the goods being released to the procedure.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document Types codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).


DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).

Enter any part numbers associated with the DUCR (as appropriate).
 

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

This includes the codes for all AI statements required in order to declare the goods for the procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
Onward supply dispatch using requested procedure 01. OSD01 Enter the name and address details of the party the goods are being dispatched to. Enter the country of destination as a suffix to the address separated by ‘-‘.
Premises name and address.
Note: If the premises code in data element 2/7 (identification of warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI statement.
PREMS Enter the full name, address and country of the warehouse where the goods can be examined.
Enter the premises country code as a suffix to the premises name and address separated by a ‘-‘.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the procedure concerned (for example, C512 to be declared when the simplified declaration procedure is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Onward transport details

Using the code list in appendix 5: data element 2/3 documents and other reference codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by the:

  • identity number of the transport contract
  • scheduled date of the onward transport

Customs warehouse authorisation details:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C517 GB CWP (private customs warehouse) The customs warehouse authorisation number.
C518 GB CW1 (public customs warehouse type 1) The customs warehouse authorisation number.
C519 FR CW2* (public customs warehouse type 2) The customs warehouse authorisation number.

*CW2 must not be used with GB.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-Customs duty tax types in data element 4/8 method of payment.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Identification of warehouse (data element 2/7)

Warehouse type Warehouse identifier
codes:
R (public type 1).
S (public type 2)*
T (public type 3)*
U (private)
Followed by the warehouse reference number or warehouse ID.

*Warehouse types S and T may not be used with any warehouse ID with a country code of GB.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure (SDP) is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred Payment DPO* The EORI number of the DAN holder.
Authorisation for a private customs warehouse CWP The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 1 CW1 The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 2** CW2** The EORI number of the authorisation holder.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**CW2 cannot be used with GB.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

Country of destination code (data element 5/8)

Enter the appropriate code for the customs union territory of destination using the codes specified in appendix 13: country codes, for example: JE for Jersey, GG for Guernsey. Non-UK special fiscal territories should be declared using the country code shown for the customs union territory in appendix 13: country codes.

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
CW authorisation Enter ‘GBBYCW’ Followed by the warehouse ID.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the customs warehousing authorisation held from appendix 17: data element 5/27 supervising office codes list.

Guarantee type (data element 8/2)

Enter Code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 0171:

Union additional procedure codes - E01, E02, F06, F15, F21, F22.

National additional procedure codes - 000.

Notes

The use of this requested procedure is dependent on the payment of any customs duties due. The payment of VAT or excise duties may be suspended as these will be payable in the customs union territory of destination.

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.

Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been dispatched onward to a special fiscal territory of another member state or a country with which the EU has formed a customs union.

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.

Procedure codes on a customs declaration must all be in the same declaration category - for example H1.

Additional procedure code F15 must always be declared in data element 1/11 (additional procedure code).

Entry under this procedure code is a declaration that:

  • the goods are eligible for removal from warehousing
  • the goods will be removed from the warehouse stated in data element 2/7 (identification of warehouse) without delay and in the same state and conditions as declared
  • any additional security which may be needed will be provided
  • any duties and VAT due must be accounted for unless otherwise suspended
  • all other conditions and requirements associated with removal from the customs warehouse procedure will be met

All items on the customs declaration must be being removed from the same warehouse and have the previous procedure code of 71 (as the third and fourth digit) in data element 1/10 (procedure code).

VAT

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination country or customs union territory.

Security required

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota can’t be confirmed from the supporting documents.

Excise

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination customs union territory.

Additional procedure code F06 must be declared in data element 1/11 (additional procedure code) to qualify for the exemption.

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 data element 2/2 (additional information).

01 78

Description of procedure

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.

Release for free circulation of goods simultaneously re-dispatched to a special fiscal territory or other territory with which the EU has formed a customs union and where the goods are being released from a free zone (article 243 EU Reg. No. 952/2013 (UCC)).

Conditions for use

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 for goods which are being released from a free zone (FZ). These goods are then the subject of a VAT-exempt supply to another customs union territory and, when applicable, an excise-duty suspension. The VAT and applicable excise duty will be due in the customs union territory of final destination.

For territories which fall within the scope of Directives 2006/112/EC and 2008/118/EC, use of this procedure code is dependent on complying with the conditions laid down for an onward dispatch, for example, completion of movement of goods in excise suspense requirements.

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.

A free zone (FZ) authorisation is needed to use this procedure, see conditions and requirements detailed in notice 3001.

The MRN of this declaration must be provided to the free zone operator for their records as evidence that the goods have been entered to a procedure.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

Goods must be intended for onward dispatch to another customs union territory at the time this procedure is requested. The goods must be onward dispatched:

  • within 30 days of the goods release to this procedure
  • in an unaltered state from the time of release to this procedure

Evidence of an onward shipment contract must be declared in data element 2/3 (document code).

The use of this procedure is subject to an authorisation being held for FZ.

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 procedure code may not be used with entry in declarant’s records (EIDR).

Notices

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

Declaration category

H1 or I1.

Declaration type (data element 1/1)

Enter: IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A, C or Y.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration). Enter the temporary storage declaration or stock reference number. Enter the goods item number from the temporary storage declaration or stock reference.
Y (supplementary declarations only - elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used). SDE (to represent the simplified declaration).


DCR (to represent the DUCR).

DCS (to represent any DUCR part no’s).
For SDE: Enter the MRN for the simplified declaration.

For SDE: Enter the DUCR assigned in the commercial records to the consignment.

For SDE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the simplified declaration (SDE).
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).


DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).

Enter any part numbers associated with the DUCR (as appropriate).
 

*SDE represents the simplified declaration procedure (SDP).

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

This includes the codes for all AI statements required in order to declare the goods for the procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
Onward supply dispatch using requested procedure 01. OSD01 Enter the name and address details of the party the goods are being dispatched to. Enter the country of destination as a suffix to the address separated by ‘-‘.
Premises name and address.
Note: If the premises code in data element 2/7 (identification of warehouse) is that of a UK allocated free zone, do not complete a PREMS AI statement.
PREMS Enter the full name, address and country of the free zone where the goods can be examined.
Enter the premises country code as a suffix to the premises name and address separated by a ‘-‘.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the procedure concerned (for example, C512 to be declared when the simplified declaration procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Onward transport details

Using the code list in appendix 5: data element 2/3 documents and other reference codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by the:

  • identity number of the transport contract
  • the scheduled date of the onward transport

Free Zone authorisation details:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C600 GB FZ The free zone authorisation number.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-Customs duty tax types in data element 4/8 method of payment.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Identification of warehouse (data element 2/7)

Warehouse type Warehouse identifier
Codes:
Z (free-zone).
Free zone identification number.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred Payment DPO* The EORI number of the DAN holder.
Authorisation for a free zone FZ The EORI number of the authorisation holder.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

Country of destination code (data element 5/8)

Enter the appropriate code for the customs union territory of destination using the codes specified in appendix 13: country codes, for example: JE for Jersey, GG for Guernsey. Non-UK special fiscal territories should be declared using the country code shown for the customs union territory in appendix 13: country codes.

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
FZ authorisation. Enter ‘GBBYFZ’ Followed by the free zone ID.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the free zone authorisation held from appendix 17: data element 5/27 supervising office codes list.

Guarantee type (data element 8/2)

Enter Code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 0178.

Union additional procedure codes - E01, E02, F06, F15, F21, F22.

National additional procedure codes - 000.

Notes

The use of this requested procedure is dependent on the payment of any customs duties due. The payment of VAT or excise duties may be suspended as these will be payable in the customs union territory of destination.

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.

Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been dispatched onward to a special fiscal territory of another member state or a country with which the EU has formed a customs union.

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.

Procedure codes on a customs declaration must all be in the same declaration category - for example H1.

Additional procedure code F15 must always be declared in data element 1/11 (additional procedure code).

Entry under this procedure code is a declaration that:

  • the goods are eligible for removal from a free zone
  • the goods will be removed from the free zone stated in data element 2/7 (identification of warehouse) without delay and in the same state and conditions as declared
  • any additional security which may be needed will be provided
  • any duties and VAT due must be accounted for unless otherwise suspended
  • all other conditions and requirements associated with removal from the free zone procedure will be met

All items on the customs declaration must be being removed from the same free zone and have the previous procedure code of 78 (as the third and fourth digit) in data element 1/10 (procedure code).

VAT

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination country or customs union territory.

Security required:

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota can’t be confirmed from the supporting documents.

Excise

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination customs union territory.

Additional procedure code F06 must be declared in data element 1/11 (additional procedure code) to qualify for the exemption.

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 data element 2/2 (additional information).

Requested procedure 07: release for free circulation with simultaneous entry to an excise warehouse

This appendix contains the specific completion rules instructions for the 07-series procedure codes for data element 1/10 for imports.

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

This appendix includes procedure codes:

07 00

Description of procedure

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.

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, and where the goods have not been subject to any previous procedure. The law which governs the storage of goods in an excise warehouse may be found in section 17 of notice 197.

Conditions for use

This 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 (data element 1/11).

Restrictions on usage

The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in data element 2/7 (identification of warehouse) of the declaration, with suspension of excise duty and where applicable, VAT.

Where the additional declaration type used in data element 1/2 is: C, F or Y authorisation to use the simplified declaration procedures (SDP) must also be held.

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 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 warehouse keepers, 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.

Declaration category

H1, H5 or I1.

Declaration type (data element 1/1)

Enter code: IM or CO.

For goods entered to an excise warehouse, the declaration type (data element 1/1) should reflect the customs status of the goods:

  • if the goods have customs union status, then the declaration type (data element 1/1) should be completed with code ‘CO’. code F15 must be declared in DE1/1 (additional procedure code)
  • if the goods do not have customs union status, then the declaration type (data element 1/1) should be completed with code ‘IM’

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A, C, D, F or Y.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration). Enter the temporary storage declaration or stock reference number. Enter the goods item number from the temporary storage declaration or stock reference.
Y (supplementary declarations only - elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used). SDE (to represent the simplified declaration).


DCR (to represent the DUCR).

DCS (to represent any DUCR part no’s).
For SDE: Enter the MRN for the simplified declaration.

For SDE: Enter the DUCR assigned in the commercial records to the consignment.
For SDE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the simplified declaration (SDE).
Z 355 (entry summary declaration). Enter the MRN for the entry summary declaration. Enter the goods item number from the entry summary declaration.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).


DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).

Enter any part numbers associated with the DUCR (as appropriate).
 

*SDE represents the simplified declaration procedure (SDP).

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, ECONR, identification number of the excise registered consignor).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

If goods specified on the customs declaration are imported using non-EU packings, pallets or containers for which relief under temporary admission is claimed, enter the PAL additional information statements as appropriate:

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
Temporary admission relief for packings, EU reg. no. 2015/2446, article 228.
See annex C, para 3.10, notice 3001.
PAL01 Enter ‘TA packings’.
Temporary admission relief for pallets, EU reg. no. 2015/2446, articles 208 and 209.
See annex C, para 2.14.2, notice 3001.
PAL02 Enter ‘TA pallets’.
Temporary admission relief for pallets, EU reg. no. 2015/2446, article 208 and 209.
See annex C, para 2.14.2, notice 3001.
PAL03 Enter ‘TA Containers’.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates).

Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Excise warehouse identifier (enter the type code as applicable):

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C676 For example, GB EXW (Excise warehouse) Enter the authorisation reference for the excise warehouse.
C676 For example, GB EXWH (Excise warehouse Hydrocarbon oils) Enter the authorisation reference for the excise warehouse.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 For example, GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 For example, GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Identification of warehouse (data element 2/7)

Excise warehouse:

Warehouse type Warehouse identifier
Code:
Y (non-customs warehouse).
Enter the excise warehouse reference number or excise warehouse ID.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* Enter the EORI number of the authorisation holder.
Deferred payment DPO* Enter the EORI number of the DAN holder.
Excise warehouse EXW Enter the EORI number or other reference of the excise warehouse authorisation holder.
Excise warehouse - Hydrocarbon oils EXWH Enter the EORI number or other reference of the excise warehouse authorisation holder.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

Supervising customs office (data element 5/27)

Enter the code for the supervising office for the excise warehouse from the list in appendix 17: data element 5/27 supervising office codes.

Guarantee type (data element 8/2)

Enter code Y where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 0700.

Union additional procedure codes - F15.

National additional procedure codes - 000, 1CG, 1EX, 68P, 95P.

Notes

The use of this requested procedure is dependent on the payment of any customs duties.

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. Procedure codes on a customs declaration must all be in the same declaration category for exampleH1.

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 data element 1/10 (procedure code).

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.

Entry under this customs procedure 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 data element 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 data element 2/2 (additional information) and code F06 in data element 1/11 (additional procedure code).

07 21

Description of procedure

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.

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, and where the goods are being re-imported following temporary export under outward processing (articles 259 - 262 EU reg. no. 952/2013 (UCC)). The law which governs the storage of goods in an excise warehouse may be found in section 17 of notice 197.

Conditions for use

This procedure code is used to claim duty relief on goods re-imported under the outward processing (OP) procedure with simultaneous release 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.

An OP authorisation, valid at the time of export, is needed to use this customs procedure. 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.

Goods may be re-imported by a different person to the person who originally exported the goods under OP.

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

See conditions for use detailed in notice 3001.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in data element 2/7 (identification of warehouse) of the declaration, with suspension of excise duty and where applicable, VAT.

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 calculations will be required (see data element 2/3 document codes).

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held at the time the goods were exported under OP. Where the additional declaration type used in data element 1/2 is: C, F or Y authorisation to use the simplified declaration procedures (SDP) must also be held.

Additional declaration types (data element 1/2)C, F or Y cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with codes A and D in data element 1/2.

For authorisations by customs declaration (simplified authorisation) the annual usage allowed is 3 per calendar year. Each individual transaction claiming the authorisation by customs declaration is subject to a goods item value limit (data element 4/14) of £500,000. Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

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 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 warehouse keepers, 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.

Read the guidance on on outward processing.

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

Declaration category

H1 or I1.

Declaration type (data element 1/1)

Enter code: IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A, C, D, F or Y.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration). Enter the temporary storage declaration or stock reference number. Enter the goods item number from the temporary storage declaration or stock reference.
Y (supplementary declarations only - elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used). SDE (to represent the simplified declaration).



DCR (to represent the DUCR).




DCS (to represent any DUCR part no’s).
For SDE: Enter the MRN for the simplified declaration.

For SDE: Enter the DUCR assigned in the commercial records to the consignment.

For SDE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the simplified declaration (SDE).
Z 355 (entry summary declaration). Enter the MRN for the entry summary declaration. Enter the goods item number from the entry summary declaration.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z (to represent the previous document). MRN (Declaration/notification). Enter the MRN of the export declaration used to enter the goods to OP. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).




DCS (to represent any DUCR part numbers).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).

Enter any part numbers associated with the DUCR (as appropriate).
 

*SDE represents the simplified declaration procedure (SDP).

Additional information (data element 2/2)

Refer to ‘appendix 4: data element 2/2 additional information statement codes’ for the relevant codes and details to be declared (for example GEN45 authorisation holder’s consignment reference).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Authorisation by customs declaration only:,br> outward processing authorisation granted on the declaration at the time of entry to the procedure. 00100 Enter ‘Discharge of simplified authorisation’.
Note: Users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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 outward processing

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Excise warehouse identifier (enter the type code as applicable):

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C676 For example, GB EXW (Excise warehouse) Enter the authorisation reference for the excise warehouse.
C676 For example, GB EXWH (Excise warehouse Hydrocarbon oils) Enter the authorisation reference for the excise warehouse.

All outward processing declarations

I#NF2 form:

Document code Document identifier Document status
C604 INF2 reference number. Enter code AE if you’re authorised to use a ‘globalised’ INF2, otherwise enter AC.

Required by holders of a full outward processing authorisation only.

Enter the OP authorisation number valid at the time of export:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C019 For example GB OPO outward processing authorisation number.

For deferred payment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 For example, GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 For example, GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

All outward processing declarations.

C&E 1154 calculation sheet (see public notice 3001).

Document code Document identifier Document status
9WKS Date of the C&E 1154. The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Identification of warehouse (data element 2/7)

Excise warehouse:

Warehouse type Warehouse identifier
Code:
Y (non-customs warehouse).
Enter the excise warehouse reference number or excise warehouse ID.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.
Excise warehouse EXW Enter the EORI number or other reference of the excise warehouse authorisation holder.
Excise warehouse - Hydrocarbon oils EXWH Enter the EORI number or other reference of the excise warehouse authorisation holder.
outward processing OPO** The EORI number of the authorisation holder of OP at export.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Code OPO is only required if a full authorisation is held.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Tax base (data element 4/4)

data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the value of the exported goods.

Payable tax amount (data element 4/6)

DE4/6 is required where AI statement code OVR01 is entered in DE2/2 (additional information).

Enter the amount of revenue due, against each tax type on the re-imported products as calculated on the C&E1154.

The amount of customs duties payable must be calculated on an outward processing relief calculation for imports sheet (C&E1154), as described in notice 3001: customs special procedures for the union customs code.

Document code 9WKS should be entered in data element 2/3 (document codes) declaring the date of the C&E 1154.

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the compensating products on importation.

Supervising customs office (data element 5/27)

Enter the code for the supervising office for the excise warehouse from the list in appendix 17: data element 5/27 supervising office codes.

Details of goods (data element 6/8-6/17)

Enter the details of the goods in terms of the processed/compensating products.

Guarantee type (data element 8/2)

Enter code ‘Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Statistical value (data element 8/7)

The statistical value must be declared in GBP (£ sterling) as the value of the compensating products.

The statistical value must include:

  • the value of the previously exported unprocessed goods plus
  • the value added during the processing operation

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 0721.

Union additional procedure codes - B02, B03, F15.

National additional procedure codes - 000, 46P.

Notes

The use of this requested procedure is dependent on the payment of any customs duties.

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.

Procedure codes on a customs declaration must all be in the same declaration category for example H1.

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 data element 1/10 (procedure code).

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. Entry under this customs procedure 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 data element 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

Additional documents needed:

  • a copy of the export entry and/or a copy of the departure message, clearly showing the MRN is needed
  • form INF 2 is available to support claim to outward processing.
  • a C&E 1154 has been completed to evidence the calculations used
  • documentary evidence of the identity and value of the temporary exported goods
  • evidence of repair costs where applicable
  • copy of warranty document or other evidence, where applicable if any repair is free of charge
  • where the OP authorisation was granted at the time of export under the authorisation by customs declaration a copy of the authorisation letter issued by NIRU must be provided to customs (on request) unless the MRN details of the export declaration have been declared in data element 2/1 (previous documents)
  • where an extended guarantee has been purchased with the goods or the replacement is chargeable, this will be liable to charges on re-importation
  • agents must have prior written approval from the authorisation holder to enter goods to OP on their behalf and ensure a copy of the declaration is returned to the holder

VAT

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, upon removal from the excise warehouse.

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.

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 data element 2/2 (additional information) and code F06 in data element 1/11 (additional procedure code).

07 51

Description of procedure

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.

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, and where the goods have been previously entered to IP (article 256 EU reg. no. 952/2013 (UCC)). The law which governs the storage of goods in an excise warehouse may be found in section 17 of notice 197.

Conditions for use

This procedure code is used to claim simultaneous release for free circulation with the payment of any customs duties, on goods which have previously been entered to IP, 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.

An IP authorisation, valid at the time the goods were entered to IP, is needed to use this customs procedure. 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.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in data element 2/7 (identification of warehouse) of the declaration, with suspension of excise duty and where applicable, VAT.

Evidence of eligibility for customs duty relief under the IP procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see data element 2/3 document codes).

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held at the time the goods were entered to IP.

Where the additional declaration type used in data element 1/2 is: C authorisation to use the simplified declaration procedures (SDP) must also be held.

Additional declaration type (data element 1/2)

C cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with code A in data element 1/2.

For authorisations by customs declaration (simplified authorisation) the annual usage allowed is 3 per calendar year. Each individual transaction claiming the authorisation by customs declaration is subject to a goods item value limit (data element 4/14) of £500,000. Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

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 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 warehouse keepers, 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.

Read the guidance on outward processing. Notice 3001: customs special procedures for the union customs code.

Declaration category

H1, H5 and I1 (I1 data set - See C* below).

Declaration type (data element 1/1)

Enter code: IM or CO. (IP VAT only)

For goods entered to an excise warehouse, the declaration type (data element 1/1) should reflect the customs status of the goods:

  • if the goods have customs union status, then the declaration type (data element 1/1) should be completed with code ‘CO’. code F15 must be declared in DE1/1 (additional procedure code)
  • if the goods do not have customs union status, then the declaration type (data element 1/1) should be completed with code ‘IM’
  • codes F15 and A04 must be declared in DE1/11 (additional procedure code)

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code - A or C*.

*Where additional declaration type C is used to declare goods, the supplementary declaration (type Y) is waived for this procedure code. Although the type C declaration must be submitted as an I1 declaration, it must include the full H1 data set (as specified in appendix 21A: declaration category data sets H1).

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this.

Procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z MRN (declaration/notification). Enter the MRN of the declaration used to enter the goods to IP. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
Enter any part numbers associated with the DUCR (as appropriate).
 

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2.

Coverage AI statement code Details to be declared
Authorisation by customs declaration only:
Special procedure authorisation granted on the declaration at the time of entry to the procedure.
00100 Enter ‘Discharge of simplified authorisation’ for claims to IP.
Note users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Full authorisation holders only:
Discharge of IP (article 241(1) EU reg. no. 2015/2446 (DA)).
10200 Enter ‘IP’ followed by the relevant authorisation number or INF number.
Discharge of IP (specific commercial policy measures)Where goods placed under the IP procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to notice 3001). 10300 Enter ‘IP CPM’.
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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. This AI code must be used with DE1/11 additional procedure code F44. See DE1/11 additional procedure code notes for details.
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 IP

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Excise

Warehouse identifier (enter the type code as applicable)

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C676 For example, GB EXW (Excise warehouse) Enter the authorisation reference for the excise warehouse.
C676 For example, GB EXWH (Excise warehouse Hydrocarbon oils) Enter the authorisation reference for the excise warehouse.

Required by holders of a full IP authorisation only. Enter the IP authorisation number valid at the time the goods were entered to IP.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C601 For example GB IPO IP authorisation number.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 For example, GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 For example, GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

IP declarations where article 86(3) UCC customs debt rules are being used.

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.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R, are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Identification of warehouse (data element 2/7)

Excise warehouse:

Warehouse type Warehouse identifier
Code:
Y (non-customs warehouse).
Enter the excise warehouse reference number or excise warehouse ID.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.
Excise warehouse EXW Enter the EORI number or other reference of the excise warehouse authorisation holder.
Excise warehouse - Hydrocarbon oils EXWH Enter the EORI number or other reference of the excise warehouse authorisation holder.
IP IPO** The EORI number of the authorisation holder of IP at the time of entry to the procedure.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes. **Code IPO is only required where a full authorisation is held.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Tax base (data element 4/4)

data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the value of the goods originally entered to IP.

Payable tax amount (data element 4/6)

data element 4/6 is required where AI statement code OVR01 is entered in DE2/2 (additional information).

Enter the amount of revenue due, against each tax type on the processed/compensating products being released to free circulation.

Document code 9WKS should be entered in data element 2/3 (document codes).

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure is being used, only MOP codes E or R may be used.

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the processed/compensating products resulting from IP and now being released to free circulation.   ###Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
Full IP authorisation Enter ‘GBBYIP’. Followed by the IP authorisation number.
Authorisation by customs declaration Enter ‘GBBU’. Followed by the appropriate GB UN/LOCODE code*.

*Select the GB UN/LOCODE code from appendix 16I: data element 5/23: Goods location codes: GB place names and UN/LOCODE codes for the nearest place name to the premises where the goods are located.

Supervising customs office (data element 5/27)

Enter the code for the supervising office for the excise warehouse from the list in appendix 17: data element 5/27.

Supervising office code list.

Details of goods (DE 6/8 to 6/17)

Enter the details of the goods in terms of the processed/compensating products.

Guarantee type (data element 8/2)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 0751:

  • union additional procedure codes - A04, F15, F44
  • national additional procedure codes - 000, 1EX, 95P

Notes

The use of this requested procedure is dependent on the payment of any customs duties.

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.

Entry under this customs procedure 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 data element 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

Procedure codes on a customs declaration must all be in the same declaration category for example H1.

Code F44 may not be used on the diversion to free circulation unless F44 was also quoted on the original declaration (in DE1/11 (additional procedure code) placing the goods under IP.

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.

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 data element 1/10 (procedure code).

Where the authorisation was granted at the time of entry to IP under the authorisation by customs declaration a copy of the authorisation letter issued by NIRU must be provided to customs (on request) unless the MRN details of the declaration have been declared in data element 2/1 (previous documents).

If the goods were first entered to IP in another member state, you must use procedure code 0754 instead.

Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder.

Traders are reminded that failure to submit a suspension bill of discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.

Code F44 in DE1/11 - additional procedure code.

VAT

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, upon removal from the excise warehouse.

Security required

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota can’t be confirmed from the supporting documents.

When replacements are imported with prior exportation of equivalent goods, 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 prior export of the goods being replaced.

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 data element 2/2 (additional information) and code F06 in data element 1/11 (additional procedure code).

07 53

Description of procedure

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.

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 and where the goods have been previously entered to temporary admission (article 250 EU reg. no. 952/2013 (UCC)). The law which governs the storage of goods in an excise warehouse may be found in section 17 of notice 197.

Conditions for use

This procedure code is used to claim simultaneous release for free circulation with the payment of any customs duties, on goods which were previously entered to temporary admission (TA) 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.

A temporary admission (TA) authorisation, valid at the time the goods were entered to TA, is needed to use this customs procedure. 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.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in data element 2/7 (identification of warehouse) of the declaration, with suspension of excise duty and where applicable, VAT.

Evidence of eligibility for customs duty relief under the temporary admission (TA) procedure must be held.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held at the time the goods were entered to TA.

Where the additional declaration type used in data element 1/2 is: C authorisation to use the simplified declaration procedures (SDP) must also be held.

Additional declaration type (data element 1/2)

C cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with code A in data element 1/2.

Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

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 prohibition or restrictions (article 201, EU reg. no. 952/2013 (UCC)).

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 warehouse keepers, 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.

Information can be found on temporary admission.

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

Declaration category

H1, H5 and I1 (I1 data set - See C* below).

Declaration type (data element 1/1)

Enter code: IM or CO. For goods entered to an excise warehouse, the declaration type (data element 1/1) should reflect the customs status of the goods:

  • if the goods have customs union status, then the declaration type (data element 1/1) should be completed with code ‘CO’. code F15 must be declared in DE1/1 (additional procedure code)
  • if the goods do not have customs union status, then the declaration type (data element 1/1) should be completed with code ‘IM’

For goods released to an excise warehouse that have customs union status (for example, they originate in a special fiscal territory, or were sent from a territory that forms part of a customs union with the EU), the declaration type (data element 1/1) should reflect the customs status of the goods:

  • if the goods have customs union status, then the declaration type (data element 1/1) should be completed with code ‘CO’
  • if the goods do not have customs union status, then the declaration type (data element 1/1) should be completed with code ‘IM’

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A or C*.

*Where additional declaration type C is used to declare goods, the supplementary declaration (type Y) is waived for this procedure code. Although the type C declaration must be submitted as an I1 declaration, it must include the full H1 data set (as specified in appendix 21A: declaration category data sets H1).

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document types for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z MRN (declaration/notification). Enter the MRN of the declaration used to enter the goods to TA. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
Enter any part numbers associated with the DUCR (as appropriate).
 

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statements for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Authorisation by customs declaration only:
Special procedure authorisation granted on the declaration at the time of entry to the procedure.
00100 Enter ‘Discharge of simplified authorisation’.
Note, users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Full authorisation holders only
Discharge of temporary admission (article 238 EU reg. no. 2015/2446 (DA)).
10500 Enter ‘TA’ followed by the relevant authorisation number.
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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 temporary admission with partial relief

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

Refer to appendix 5: data element 2/3 document codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Excise:

Warehouse identifier (enter the type code as applicable)

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C676 GB EXW (Excise warehouse) Enter the authorisation reference for the excise warehouse.
C676 GB EXWH (Excise warehouse Hydrocarbon oils) Enter the authorisation reference for the excise warehouse.

Required by holders of a full temporary admission authorisation only

Enter the TA authorisation number valid at the time the goods were entered to TA:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C516 GB TEA Temporary admission authorisation number.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Identification of warehouse (data element 2/7)

Excise warehouse:

Warehouse type Warehouse identifier
Code:
Y (non-customs warehouse).
Enter the excise warehouse reference number or excise warehouse ID.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure (SDP) is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* Enter the EORI number of the authorisation holder.
Deferred payment DPO* Enter the EORI number of the DAN holder.
Excise warehouse EXW Enter the EORI number or other reference of the excise warehouse authorisation holder.
Excise warehouse - Hydrocarbon oils EXWH Enter the EORI number or other reference of the excise warehouse authorisation holder.
Temporary admission TEA** The EORI number of the authorisation holder of TA at the time of entry to the procedure.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes. **Code TEA is only required where a full authorisation is held.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Tax base (data element 4/4) (for use on TA with partial relief declarations only)

data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the amount of any revenue paid against each Tax type (data element 4/3) whilst the goods were held under TA (TA with partial relief only).

Payable tax amount (data element 4/6)

data element 4/6 is required where AI statement code OVR01 is entered in DE2/2 (additional information).

Enter the amount of revenue payable against each tax type on the goods release to free circulation (minus the amount of revenue paid whilst the goods were held under TA) against each relevant tax type.

Enter the MRN of the customs declaration originally used to enter the goods to TA in data element 2/1 as a previous document as evidence of the manual revenue calculation.

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the goods on their release to free circulation (for example, auction hammer price).

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
Full TA authorisation Enter ‘GBBYTA’ Followed by the TA authorisation number’
Authorisation by customs declaration Enter ‘GBBU’ Followed by the appropriate GB UN/LOCODE code*’

*Select the GB UN/LOCODE code from appendix 16I: data element 5/23: Goods location codes: GB place names and UN/LOCODE codes for the nearest place name to the premises where the goods are located.

Supervising customs office (data element 5/27)

Enter the code for the supervising office for the excise warehouse from the list in appendix 17: data element 5/27 supervising office code list.

Guarantee type (data element 8/2)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 0753.

Union additional procedure codes - A04, F15.

National additional procedure codes - 000.

Notes

The use of this requested procedure is dependent on the payment of any customs duties.

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.

Entry under this customs procedure 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 data element 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

Procedure codes on a customs declaration must all be in the same declaration category for exampleH1.

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.

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 data element 1/10 (procedure code).

Where the authorisation was granted at the time of entry to TA under the authorisation by customs declaration a copy of the authorisation letter issued by NTAS must be provided to customs (on request) unless the MRN details of the declaration have been declared in data element 2/1 (previous documents).

Agents must have prior written approval from the authorisation holder to enter goods to TA on their behalf and ensure a copy of the declaration is returned to the holder.

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 data element 2/2 (additional information) and code F06 in data element 1/11 (additional procedure code).

07 54

Description of procedure:

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.

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, and where the goods have been previously entered to IP in another member state (articles 211(1) and 256 EU reg. no. 952/2013 (UCC)). The law which governs the storage of goods in an excise warehouse may be found in section 17 of notice 197.

Conditions for use

This procedure code is used to claim simultaneous release for free circulation with the payment of any customs duties, on goods which have previously been entered to IP in another member state, with simultaneous release 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.

A full, multi-state IP authorisation, valid at the time the goods were entered to IP, is needed to use this customs procedure, see conditions and requirements detailed in notice 3001.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in data element 2/7 (identification of warehouse) of the declaration, with suspension of excise duty and where applicable, VAT.

Evidence of eligibility for customs duty relief under the IP procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see data element 2/3 document codes).

The use of this procedure is subject to a full multi-state authorisation being held for IP at the time the goods were entered to IP.

Authorisation by customs declaration cannot be used with this procedure code.

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 procedure code may not be used with simplified declaration procedure (SDP) or 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 warehouse keepers, 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.

Read the guidance on IP.

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

Declaration category

H1.

Declaration type (data element 1/1)

IM.

Additional declaration type (data element 1/2)

The following code may be entered for this procedure code - A

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document types for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z MRN (declaration/notification). Enter the MRN of the declaration used to enter the goods to IP. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).


DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
,br> Enter any part numbers associated with the DUCR (as appropriate).
 

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statements for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Full authorisation holders only:
Discharge of IP (article 241(1) EU reg. no. 2015/2446 (DA)).
10200 Enter ‘IP’ followed by the relevant authorisation number or INF number.
Discharge of IP (specific commercial policy measures):
Where goods placed under the IP procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to notice 3001).
10300 Enter ‘IP CPM’.
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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. This AI code must be used with DE1/11 additional procedure code F44. See DE1/11 additional procedure code notes for details.
GEN86 Enter ‘article 86(3)’.
Duty calculation override. br> 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 IP

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

Refer to appendix 5: data element 2/3 document codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C601 to be declared when a full IP authorisation is held). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Refer to ‘appendix data element 2/3 document codes’ for the relevant document codes and details.

Excise warehouse identifier (enter the type code as applicable)

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C676 GB EXW (Excise: warehouse) Enter the authorisation reference for the excise warehouse.
C676 GB EXWH (Excise: warehouse Hydrocarbon oils) Enter the authorisation reference for the excise warehouse.

Required on all IP declarations:

Enter the IP authorisation number valid at the time the goods were entered to IP:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C601 GB IPO IP authorisation number.
Document code Document identifier Document status
C603 Enter the INF1 reference number. Use document status code AE if authorised for globalised INF1s (certification not required).
Otherwise, use status code AC if certification is required.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

IP declarations where article 86(3) UCC customs debt rules are being used:

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.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Identification of warehouse (data element 2/7)

Excise warehouse:

Warehouse type Warehouse identifier
Code:
Y (non-customs warehouse).
Enter the excise warehouse reference number or excise warehouse ID.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, C601 to be declared when a full IP authorisation is held). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.
Excise warehouse EXW Enter the EORI number or other reference of the excise warehouse authorisation holder.
Excise warehouse - Hydrocarbon oils EXWH Enter the EORI number or other reference of the excise warehouse authorisation holder.
IP IPO The EORI number of the authorisation holder of IP at the time of entry to the procedure.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Tax base (data element 4/4)

data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the value of the goods originally entered to IP.

Payable tax amount (data element 4/6)

data element 4/6 is required where AI statement code OVR01 is entered in DE2/2 (additional information).

Enter the amount of revenue due, against each tax type on the processed/compensating products being released to free circulation.

Document code 9WKS should be entered in data element 2/3 (document codes).

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the processed/compensating products resulting from IP and now being released to free circulation.

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
Full IP authorisation Enter ‘GBBYIP’. Followed by the IP authorisation number.

Supervising customs office (data element 5/27)

Enter the code for the supervising office for the excise warehouse from the list in appendix 17: data element 5/27 supervising office code list.

Details of goods (DE 6/8 to 6/17)

Enter the details of the goods in terms of the processed/compensating products.

Guarantee type (data element 8/2)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 0754.

Union additional procedure codes - F15, F44.

National additional procedure codes - 000.

Notes

The use of this requested procedure is dependent on the payment of any customs duties.

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.

Entry under this customs procedure 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 data element 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

Procedure codes on a customs declaration must all be in the same declaration category for example H1.

Code F44 may not be used on the diversion to free circulation unless F44 was also quoted on the original declaration (in DE1/11 (additional procedure code) placing the goods under IP.

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.

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 data element 1/10 (procedure code).

The INF1 must be used to provide the information on the original entry of the goods to IP in the other member state.

If the goods were first entered to IP in the same member state as discharge, you must use procedure code 0751 instead.

Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder.

Traders are reminded that failure to submit a suspension bill of discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.

VAT

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, upon removal from the excise warehouse.

Security required

When replacements are imported under the Standard Exchange System (SES) with earlier exportation, 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 prior export of the goods being replaced.

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 data element 2/2 (additional information) and code F06 in data element 1/11 (additional procedure code).

07 71

Description of procedure

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.

Release for free circulation of goods simultaneously placed under a warehousing procedure other than a customs warehousing (placed in an excise warehouse), where neither excise nor (when applicable) VAT, has been paid, and where the goods are being released from a customs warehouse (article 240 EU reg. no. 952/2013 (UCC)). The law which governs the storage of goods in an excise warehouse may be found in section 17 of notice 197.

Conditions for use

This procedure code is used to claim simultaneous release for free circulation with the payment of any customs duties, but where excise duties (and where applicable VAT) are suspended by entering them into an approved excise warehouse for goods which are being released from a customs warehouse (CW).

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.

A customs warehousing (CW) authorisation is needed to use this customs procedure, see conditions and requirements detailed in notice 3001.

The MRN of this declaration must be provided to the warehouse keeper for their records as evidence that the goods have been entered to a customs procedure. The warehouse keeper must also be provided with confirmation of receipt of the goods into the excise warehouse.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in data element 2/7 (identification of warehouse) of the declaration, with suspension of excise duty and where applicable, VAT.

The use of this procedure is subject to an authorisation being held for CW.

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 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 warehouse keepers, 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.

Read the guidance on customs warehousing.

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

Declaration category

H1, H5 and I1 (I1 data set - See C* below).

Declaration type (data element 1/1)

Enter code: IM or CO.

For goods entered to an excise warehouse, the declaration type (data element 1/1) should reflect the customs status of the goods:

  • if the goods have customs union status, then the declaration type (data element 1/1) should be completed with code ‘CO’. code F15 must be declared in DE1/1 (additional procedure code)
  • if the goods do not have customs union status, then the declaration type (data element 1/1) should be completed with code ‘IM’

For goods released to an excise warehouse that have customs union status (for example, they originate in a special fiscal territory, or were sent from a territory that forms part of a customs union with the EU), the declaration type (data element 1/1) should reflect the customs status of the goods:

  • if the goods have customs union status, then the declaration type (data element 1/1) should be completed with code ‘CO’
  • if the goods do not have customs union status, then the declaration type (data element 1/1) should be completed with code ‘IM’

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code - A or C*

*Where additional declaration type C is used to declare goods, the supplementary declaration (type Y) is waived for this procedure code. Although the type C declaration must be submitted as an I1 declaration, it must include the full H1 data set (as specified in appendix 21A: declaration category data sets H1).

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document types for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).

DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
Enter any part numbers associated with the DUCR (as appropriate).
 

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statements for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
premises name and address of the dispatching customs warehouse. PREMS Enter the full name, address and country of the warehouse (the dispatching warehouse) where the goods are currently located and can be examined.
enter the premises country code as a suffix to the premises name and address separated by a ‘-‘.

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

Refer to appendix 5: data element 2/3 document codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Excise:

Warehouse identifier (enter the type code as applicable)

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C676 GB EXW (Excise warehouse) Enter the authorisation reference for the excise warehouse.
C676 GB EXWH (Excise warehouse Hydrocarbon oils) Enter the authorisation reference for the excise warehouse.

To identify the dispatching warehouse.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C517 GB CWP (private customs warehouse) The customs warehouse authorisation number.
C518 GB CW1 (public customs warehouse type 1) The customs warehouse authorisation number.
C519 FR CW2* (public customs warehouse type 2) The customs warehouse authorisation number.

*CW2 must not be used with GB.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Identification of warehouse (data element 2/7) Excise warehouse.

Enter.

Warehouse type Warehouse identifier
Code:
Y (non-customs warehouse).
Enter the excise warehouse reference number or excise warehouse ID.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure (SDP) s being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the authorisation holder.
Authorisation for a private customs warehouse CWP The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 1 CW1 The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 2** CW2** The EORI number of the authorisation holder.
Excise warehouse EXW Enter the EORI number or other reference of the excise warehouse authorisation holder.
Excise warehouse - Hydrocarbon oils EXWH Enter the EORI number or other reference of the excise warehouse authorisation holder.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes. **CW2 cannot be used with GB.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
CW authorisation Enter ‘GBBYCW’ Followed by the customs warehouse ID.

Supervising customs office (data element 5/27)

Enter the code for the supervising office for the excise warehouse from the list in appendix 17: data element 5/27 supervising office code list.

Guarantee type (data element 8/2)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 0771:

  • union additional procedure codes - F15
  • national additional procedure codes - 000, 1EX, 68P, 95P

Notes

The use of this requested procedure is dependent on the payment of any customs duties.

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.

Procedure codes on a customs declaration must all be in the same declaration category for exampleH1.

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.

All items on the customs declaration must be being:

  • entered to the same excise warehouse
  • removed from the same customs warehouse and
  • have the same 4-digit procedure code (0771) in data element 1/10

Entry under this customs procedure is a declaration that:

  • the goods are eligible for excise warehousing
  • the goods will be removed from the customs warehouse stated in data element 2/2 (additional information) as a PREMS statement without delay and in the same state and conditions as declared
  • the goods will be deposited without delay and in the same state and conditions as at removal from the customs warehouse in the excise warehouse stated in data element 2/7 (identification of warehouse)
  • any additional security which may be needed will be provided
  • all other conditions and requirements associated with entry to the excise warehouse procedure will be met
  • all other conditions and requirements associated with removal from the customs 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 data element 2/2 (additional information) and code F06 in data element 1/11 (additional procedure code). If the excise and customs warehouse premises are in the same location an EMCS movement is not required.

07 78

Description of procedure

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.

Release for free circulation of goods simultaneously placed under a warehousing procedure other than a customs warehousing (placed in an excise warehouse), where neither excise nor (when applicable) VAT, has been paid, and where the goods are being released from a free zone (article 243 EU reg. no. 952/2013 (UCC)). The law which governs the storage of goods in an excise warehouse may be found in section 17 of notice 197.

Conditions for use

This procedure code is used to claim simultaneous release for free circulation with the payment of any customs duties, but where excise duties (and where applicable VAT) are suspended by entering them into an approved excise warehouse for goods which are being released from a free zone (FZ).

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.

A free zone (FZ) authorisation is needed to use this customs procedure, see conditions and requirements detailed in notice 3001.

The MRN of this declaration must be provided to the free zone operator for their records as evidence that the goods have been entered to a customs procedure. The free zone operator must also be provided with confirmation of receipt of the goods into the excise warehouse.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

The goods must be entered to an approved excise warehouse, registered tobacco store or other registered premises, declared in data element 2/7 (identification of warehouse) of the declaration, with suspension of excise duty and where applicable, VAT.

The use of this procedure is subject to an authorisation being held for FZ.

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 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 warehouse keepers, 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.

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

Declaration category

H1, H5 or I1.

Declaration type (data element 1/1)

Enter code - IM or CO. For goods entered to an excise warehouse, the declaration type (data element 1/1) should reflect the customs status of the goods:

  • if the goods have customs union status, then the declaration type (data element 1/1) should be completed with code ‘CO’. code F15 must be declared in DE1/1 (additional procedure code)
  • if the goods do not have customs union status, then the declaration type (data element 1/1) should be completed with code ‘IM’

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code - A, C or Y.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document types for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration). Enter the temporary storage declaration or stock reference number. Enter the goods item number from the temporary storage declaration or stock reference.
Y (supplementary declarations only - elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used). SDE (to represent the simplified declaration).


DCR (to represent the DUCR).

DCS (to represent any DUCR part no’s).
For SDE: Enter the MRN for the simplified declaration.

For SDE: Enter the DUCR assigned in the commercial records to the consignment.


For SDE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the simplified declaration (SDE).
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).

DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).

Enter any part numbers associated with the DUCR (as appropriate).
 

*SDE represents the simplified declaration procedure (SDP).

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statements for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2.

Coverage AI statement code Details to be declared
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
premises name and address of the free zone. PREMS Enter the full name, address and country of the free zone where the goods are currently located and can be examined.
enter the premises country code as a suffix to the premises name and address separated by a ‘-‘.

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

Refer to appendix 5: data element 2/3 document codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter. This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Excise warehouse identifier (enter the type code as applicable).

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C676 GB EXW (Excise warehouse) Enter the authorisation reference for the excise warehouse.
C676 GB EXWH (Excise warehouse Hydrocarbon oils) Enter the authorisation reference for the excise warehouse.

Free zone authorisation details.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C600 GB FZ The free zone authorisation number.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 For example, GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 For example, GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Identification of warehouse (data element 2/7) Excise warehouse:

Warehouse type Warehouse identifier
Code:
Y (non-customs warehouse).
Enter the excise warehouse reference number or excise warehouse ID.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.
Excise warehouse EXW Enter the EORI number or other reference of the excise warehouse authorisation holder.
Excise warehouse - Hydrocarbon oils EXWH Enter the EORI number or other reference of the excise warehouse authorisation holder.
Authorisation for a free zone FZ The EORI number of the authorisation holder.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
FZ authorisation. Enter ‘GBBYFZ’ Followed by the free zone ID no.

Supervising customs office (data element 5/27)

Enter the code for the supervising office for the excise warehouse from the list in appendix 17: data element 5/27 supervising office code list.

Guarantee type (data element 8/2)

Enter code` Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 0778:

  • union additional procedure codes - F15
  • national additional procedure codes - 000, 1EX

Notes

The use of this requested procedure is dependent on the payment of any customs duties.

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.

Procedure codes on a customs declaration must all be in the same declaration category for exampleH1.

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.

All items on the customs declaration must be being:

  • entered to the same excise warehouse
  • removed from the same free zone and
  • have the same 4-digit procedure code (0778) in data element 1/10 Entry under this customs procedure is a declaration that:
  • the goods are eligible for excise warehousing
  • the goods will be removed from the free zone stated in data element 2/2 (additional information) as a PREMS statement without delay and in the same state and conditions as declared
  • the goods will be deposited without delay and in the same state and conditions as at removal from the free zone in the excise warehouse stated in data element 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
  • all other conditions and requirements associated with removal from the free zone 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 data element 2/2 (additional information) and code F06 in data element 1/11 (additional procedure code).

Requested procedure 40: release to free circulation

This appendix contains the specific completion rules instructions for the 40-series procedure codes for data element 1/10 for imports.

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

This appendix includes procedure codes:

40 00

Description of procedure

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.

Entry for free-circulation and home use of non-union goods (H1).

Entry for home use in the context of trade between the union and any special fiscal territory or other territory with which the EU has formed a customs union (H5) (article 201, EU reg. no. 952/2013 (UCC)) and where the goods have not been subject to any previous procedure.

Conditions for use

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.

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 (data element 1/11).

Restrictions on usage

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)).

Notices

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).

Declaration category

H1, H5, I1* or C21. See notes under data element 1/2 below for the requirements of a simplified declaration, under additional declaration type B or E. When B or E is used, this additional declaration type is treated as an I1 declaration category, with a modified I1 data set, but without the submission of a subsequent supplementary declaration.

Declaration type (data element 1/1)

Enter code - IM or CO.

For goods released to free circulation that have customs union status (for example, they originate in a special fiscal territory, or were sent from a territory that forms part of a customs union with the EU), the declaration type (data element 1/1) should reflect the customs status of the goods:

  • if the goods have customs union status, then the declaration type (data element 1/1) should be completed with code ‘CO’ - code F15 must be declared in data element 1/11 (additional procedure code)
  • if the goods do not have customs union status, then the declaration type (data element 1/1) should be completed with code ‘IM’

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A, B, C, D, E, F, J, K, Y or Z.

*The additional declaration type B or E may only be used where the additional procedure code (data element 1/11) notes specifically allow. Where allowed, a B or E additional declaration type may be completed as an I1 declaration with a modified I1 data set (see the notes section at the end of this procedure code for more details). In these instances, a subsequent supplementary declaration is not required.

The conventional rules for the simplified declaration procedure apply where additional declaration types C or F are used - a normal I1 data set should be used, and a supplementary declaration must be submitted where required.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration). Enter the temporary storage declaration or stock reference number. Enter the goods item number from the temporary storage declaration or stock reference.
Y (supplementary declarations only - elements SDE* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used). SDE (to represent the simplified declaration).
or
CLE (for the entry in declarant’s records).

DCR (to represent the DUCR).

DCS (to represent any DUCR part no’s).
For SDE: Enter the MRN for the simplified declaration.

For CLE: Enter the date of the EIDR

For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment.

For SDE and CLE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the simplified declaration or the entry in declarants record’s.
Z 355 (entry summary declaration). Enter the MRN for the entry summary declaration. Enter the goods item number from the entry summary declaration.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
Enter any part numbers associated with the DUCR (as appropriate).
 

*SDE represents the simplified declaration procedure (SDP) and CLE represents the entry in declarant’s records (EIDR) procedure.

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment). This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

If goods specified on the customs declaration are imported using non-EU packings, pallets or containers for which relief under temporary admission is claimed, enter the PAL additional information statements as appropriate. The following AI statements may be required in data element 2/2.

Coverage AI statement code Details to be declared
Temporary admission relief for packings, EU reg. no. 2015/2446, article 228.    
See annex C, para 3.10, notice 3001. PAL01 Enter ‘TA packings’.
Temporary admission relief for pallets, EU reg. no. 2015/2446, articles 208 and 209.    
See annex C, para 2.14.2, notice 3001. PAL02 Enter ‘TA pallets’.
Temporary admission relief for pallets, EU reg. no. 2015/2446, article 208 and 209.    
See annex C, para 2.14.2, notice 3001. PAL03 Enter ‘TA Containers’.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter. This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.
The specific document code references detailed below must be declared (as required).

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 For example, GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 For example, GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).
Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) or entry in declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

Guarantee type (data element 8/2)

Enter code Y where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 4000:

  • union additional procedure codes - C01-C04, C06-C61, E01, E02, F15, F21, F22, F45
  • national additional procedure codes - 000, 0GD, 1AT, 1BN, 1CD, 1CG, 1CL, 1DP, 1ES, 1IL, 1LV, 1MO, 1NC, 1NN, 1NO, 1NP, 1NV, 1PF, 1RC, 1RE, 1RV, 1SC, 1TO, 2DP, 2LV, 2MO

Notes

The use of this requested procedure is dependent on the payment of any customs duties.

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.

VAT:

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Security required:

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.
Documents which were not available at the time of importation and which potentially substantiate a claim to quota relief must always be sent to the officer as indicated by either form C1411 or form C1412 which will be issued as appropriate when the goods are released on security for duty.

Excise:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

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

Additional declaration type B or E is only allowed with procedure code data element 1/10 where the additional procedure codes (data element 1/11) specifically allow.
Where a type B or E (modified I1 data set) may be used, the following data elements must be completed as a minimum:

  • data element 1/1
  • data element 1/2
  • data element 1/6
  • data element 1/9
  • data element 1/10
  • data element 1/11
  • data element 2/1
  • data element 2/2
  • data element 2/3
  • data element 2/6*
  • data element 2/7*
  • data element 3/1 and/or 3/2
  • data element 3/15 and/or 3/16
  • data element 3/18
  • data element 3/19 and/or 3/20*
  • data element 3/21*
  • data element 3/24*
  • data element 3/26*
  • data element 3/39
  • data element 4/1
  • data element 4/3*
  • data element 4/4*
  • data element 4/5*
  • data element 4/6*
  • data element 4/7*
  • data element 4/8*
  • data element 4/9*
  • data element 4/10
  • data element 4/14
  • data element 4/16
  • data element 4/17
  • data element 5/8
  • data element 5/14
  • data element 5/21*
  • data element 5/23
  • data element 5/26*
  • data element 5/27*
  • data element 6/1
  • data element 6/8 to 6/11
  • data element 6/14 to 6/17
  • data element 6/18
  • data element 7/2
  • data element 7/10
  • data element 8/6*

*Only required as per main volume 3, import data element completion rules.

40 51

Description of procedure:

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.

Entry for free-circulation and home use of non-union goods (H1) where the goods have been previously entered to IP (article 256 EU reg. no. 952/2013 (UCC)).

Entry for home use in the context of trade between the union and any special fiscal territory or other territory with which the EU has formed a customs union (H5) where the goods have been previously entered to IP (article 256 EU reg. no. 952/2013 (UCC)).

Conditions for use:

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 for goods which were previously entered to IP.<

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.

An IP authorisation, valid at the time the goods were entered to IP, is needed to use this customs procedure. 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.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage:

Evidence of eligibility for customs duty relief under the IP procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see data element 2/3 document codes).

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held at the time the goods were entered to IP. Where the additional declaration type used in data element 1/2 is: Z authorisation to use the entry in declarant’s records (EIDR) must also be held.

Additional declaration type (data element 1/2)Z cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with code A in data element 1/2.

For authorisations by customs declaration (simplified authorisation) the annual usage allowed is 3 per calendar year. Each individual transaction claiming the authorisation by customs declaration is subject to a goods item value limit (data element 4/14) of £500,000. Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

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)).

Notices:

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).

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

Read the guidance on IP.

Declaration category:

H1 or H5.

Declaration type (data element 1/1)

Enter code: IM or CO.
For goods released to free circulation that have customs union status (for example, they originate in a special fiscal territory, or were sent from a territory that forms part of a customs union with the EU), the declaration type (data element 1/1) should reflect the customs status of the goods:

  • if the goods have customs union status, then the declaration type (data element 1/1) should be completed with code ‘CO’. code F15 must be declared in data element 1/11 (additional procedure code).
  • if the goods do not have customs union status, then the declaration type (data element 1/1) should be completed with code ‘IM’

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A or Z.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Y (supplementary declarations only - elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used). CLE (for the entry in declarant’s records (EIDR)).

DCR (to represent the DUCR)

DCS (to represent any DUCR part no’s).
For CLE: Enter the date of the EIDR

For CLE: Enter the DUCR assigned in the commercial records to the consignment.

For CLE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the entry in declarants records.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z MRN (declaration/notification). Enter the MRN of the declaration used to enter the goods to IP. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
Enter any part numbers associated with the DUCR (as appropriate).
 

*CLE represents the entry in declarant’s records (EIDR) procedure.

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment).
This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.
The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Authorisation by customs declaration only    
IP authorisation granted on the declaration at the time of entry to the procedure. 00100 Enter ‘Discharge of simplified authorisation’.
users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Full authorisation holders only Discharge of IP (article 241(1) EU reg. no. 2015/2446 (DA)). 10200 Enter ‘IP’ followed by the relevant authorisation number or INF number.
Discharge of IP (specific commercial policy measures)Where goods placed under the IP procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to notice 3001). 10300 Enter ‘IP CPM’.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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. This AI code must be used with DE1/11 additional procedure code F44. See DE1/11 additional procedure code notes for details.
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 IP    

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C514 to be declared when EIDR is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Required by holders of a full IP authorisation only

Enter the IP authorisation number valid at the time the goods were entered to IP:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C601 For example GB IPO IP authorisation number.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 For example, GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 For example, GB DPO Enter the deferment account number being used to pay the customs duty.


Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

IP 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.

Deferred Payment (D.E. 2/6):

This data element must be completed when codes E or R are declared in D.E. 4/8 (Method of Payment).

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, EIR to be declared when entry in declarant’s records (EIDR) is being used).

The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.
IP IPO The EORI number of the authorisation holder of IP at the time of entry to the procedure.

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Tax base (data element 4/4)

data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the value of the goods originally entered to IP.

Payable tax amount (data element 4/6)

Enter the amount of revenue due, against each tax type on the compensating products being released to free circulation.

Document code 9WKS should be entered in data element 2/3 (document codes).

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When entry in declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the processed/compensating products resulting from IP and now being released to free circulation.

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
Full IP authorisation Enter ‘GBBYIP’. Followed by the IP authorisation number.
Authorisation by customs declaration Enter ‘GBBU’. Followed by the appropriate GB UN/LOCODE code*.

*Select the GB UN/LOCODE code from appendix 16I: data element 5/23: Goods location codes: GB place names and UN/LOCODE codes for the nearest place name to the premises where the goods are located.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the IP authorisation held from appendix 17: data element 5/27 supervising office codes.
For fully authorised traders, the supervising customs office shown on the authorisation for IP, or;
Where an authorisation is granted under ‘authorisation by customs declaration’, enter the SPOFF code ‘GBBEL004’ for the HMRC National Import Relief Unit (NIRU).

Details of goods (DE 6/8 to 6/17)

Enter the details of the goods in terms of the processed/compensating products.

Guarantee type (data element 8/2)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 4051:

Union additional procedure codes - A04, C01-C04, C06-C61, F15, F44 and F45

National additional procedure codes - 000, 1MO, 1RE, 1RV, 1XT, 2MO

Notes

The use of this requested procedure is dependent on the payment of any customs duties.
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.

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.

Procedure codes on a customs declaration must all be in the same declaration category for example H1:

  • code F44 may not be used on the diversion to free circulation unless F44 was also quoted on the original declaration (in DE1/11 (additional procedure code) placing the goods under IP
  • where the authorisation was granted at the time of entry to IP under the authorisation by customs declaration a copy of the authorisation letter issued by NIRU must be provided to customs (on request) unless the MRN details of the declaration have been declared in data element 2/1 (previous documents)
  • if the goods were first entered to IP in another member state, you must use procedure code 4054 instead
  • agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder
  • traders are reminded that failure to submit a suspension bill of discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT

VAT:

The use of this requested procedure is dependent on the payment of any VAT duties, where applicable.

Security required:

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota can’t be confirmed from the supporting documents.
When replacements are imported under the Standard Exchange System (SES) with earlier exportation, 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 prior export of the goods being replaced.

Excise:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

40 53

Description of procedure:

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.

Entry for free-circulation and home use of non-union goods (H1) where the goods have been previously entered to temporary admission (article 250 EU reg. no. 952/2013 (UCC)).

Entry for home use in the context of trade between the union and any special fiscal territory or other territory with which the EU has formed a customs union (H5) where the goods have been previously entered to temporary admission (article 250 EU reg. no. 952/2013 (UCC)).

Conditions for use:

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, for goods which were previously entered to temporary admission (TA).

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.

A temporary admission (TA) authorisation, valid at the time the goods were entered to TA, is needed to use this customs procedure. 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.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage:

Evidence of eligibility for customs duty relief under the temporary admission (TA) procedure must be held.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held at the time the goods were entered to TA. Where the additional declaration type used in data element 1/2 is: Z authorisation to use entry in declarant’s records (EIDR) must also be held.

Additional declaration type (data element 1/2)Z cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with code A in data element 1/2.

Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

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 prohibition or restrictions (article 201, EU reg. no. 952/2013 (UCC)).

Notices:

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).
Notice 3001: customs special procedures for the union customs code.
Read the guidance on temporary admission.

Declaration category:

H1 or H5.

Declaration type (data element 1/1)

Enter code: IM or CO.
For goods released to free circulation that have customs union status (for example, they originate in a special fiscal territory, or were sent from a territory that forms part of a customs union with the EU), the declaration type (data element 1/1) should reflect the customs status of the goods:

  • if the goods have customs union status, then the declaration type (data element 1/1) should be completed with code ‘CO’. code F15 must be declared in data element 1/11 (additional procedure code)
  • if the goods do not have customs union status, then the declaration type (data element 1/1) should be completed with code ‘IM’

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A or Z.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Y (supplementary declarations only - elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used). CLE (for the entry in declarant’s records (EIDR)).
DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
For CLE: Enter the date of the EIDR
For CLE: Enter the DUCR assigned in the commercial records to the consignment.
for CLE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the entry in declarant’s records.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z MRN (declaration/notification). Enter the MRN of the declaration used to enter the goods to TA. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
Enter any part numbers associated with the DUCR (as appropriate).
 

*CLE represents the entry in declarant’s records (EIDR) procedure.

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment).
This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.
The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Authorisation by customs declaration only temporary admission authorisation granted on the declaration at the time of entry to the procedure. 00100 Enter ‘Discharge of simplified authorisation’.
users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Full authorisation holders only    
Discharge of temporary admission (article 238 EU reg. no. 2015/2446 (DA)). 10500 Enter ‘TA’ followed by the relevant authorisation number.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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.
OVR01 Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override.
for example:
Duty override claimed temporary admission with partial relief    
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 followed by the hammer price

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C514 to be declared when EIDR is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Required by holders of a full temporary admission authorisation only

Enter the TA authorisation number valid at the time the goods were entered to TA:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C516 For example GB TEA Temporary admission authorisation number.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 For example, GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 For example, GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, EIR to be declared when entry in declarant’s records (EIDR) is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.
Temporary admission TEA The EORI number of the authorisation holder of TA at the time of entry to the procedure.

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Tax base (data element 4/4) (for use on TA with partial relief declarations only)

data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the amount of any revenue paid against each Tax type (data element 4/3) whilst the goods were held under TA (TA with partial relief only).

Payable tax amount (data element 4/6)

Enter the amount of revenue due, against each tax type on the goods release to free circulation (minus any revenue previously paid, see data element 4/4).
Enter the MRN of the customs declaration originally used to enter the goods to TA in data element 2/1 as a previous document as evidence of the manual revenue calculation.

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When entry in declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the goods on their release to free circulation (for example, auction hammer price).

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
Full TA authorisation Enter ‘GBBYTA’ Followed by the TA authorisation number’
Authorisation by customs declaration Enter ‘GBBU’ Followed by the appropriate GB UN/LOCODE code*’

*Select the GB UN/LOCODE code from appendix 16I: data element 5/23: Goods location codes: GB place names and UN/LOCODE code List for the nearest place name to the premises where the goods are located.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the temporary admission authorisation held from appendix 17: data element 5/27 supervising office codes.
For fully authorised traders, the supervising customs office shown on the authorisation for temporary admission or;
Where an authorisation is granted under ‘authorisation under customs declaration’, enter the SPOFF code GBSFY001 for HMRC NTAS (national temporary admission seat).

Guarantee type (data element 8/2)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 4053:

  • union additional procedure codes - C01 to -C04, C06 to C61, F15, F45
  • national additional procedure codes - 000, 1RE, 1RV

Notes

The use of this requested procedure is dependent on the payment of any customs duties.

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.

Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been dispatched onward to a special fiscal territory of another member state or a country with which the EU has formed a customs union.

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.

Procedure codes on a customs declaration must all be in the same declaration category for example H1:

  • where the authorisation was granted at the time of entry to TA under the authorisation by customs declaration a copy of the authorisation letter issued by NTAS must be provided to customs (on request) unless the MRN details of the declaration have been declared in data element 2/1 (previous documents)
  • agents must have prior written approval from the authorisation holder to enter goods to TA on their behalf and ensure a copy of the declaration is returned to the holder

VAT:

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Security required:

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota can’t be confirmed from the supporting documents.

Excise:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

40 54

Description of procedure:

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.

Entry for free-circulation and home use of non-union goods (H1) where the goods have been previously entered to IP in another member state (articles 211(1) and 256 EU reg. no. 952/2013 (UCC)).

Entry for home use in the context of trade between the union and any special fiscal territory or other territory with which the EU has formed a customs union (H5) where the goods have been previously entered to IP in another member state (articles 211(1) and 256 EU reg. no. 952/2013 (UCC)).

Conditions for use

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 for goods which were previously entered to IP in another member state.

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.

A full, multi-state IP authorisation, valid at the time the goods were entered to IP, is needed to use this customs procedure, see conditions and requirements detailed in notice 3001.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage:

Evidence of eligibility for customs duty relief under the IP procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see data element 2/3 document codes).
The use of this procedure is subject to a full multi-state authorisation being held for IP.

Authorisation by customs declaration cannot be used with this procedure code.

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 procedure code may not be used with simplified declaration procedure (SDP) or entry in declarant’s records (EIDR).

Notices:

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).

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

Read the guidance on IP.

Declaration category:

H1 or H5.

Declaration type (data element 1/1)

Enter code: IM or CO.
For goods released to free circulation that have customs union status (for example, they originate in a special fiscal territory, or were sent from a territory that forms part of a customs union with the EU), the declaration type (data element 1/1) should reflect the customs status of the goods:

  • if the goods have customs union status, then the declaration type (data element 1/1) should be completed with code ‘CO’. code F15 must be declared in data element 1/11 (additional procedure code)
  • if the goods do not have customs union status, then the declaration type (data element 1/1) should be completed with code ‘IM’

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z MRN (declaration/notification). Enter the MRN of the declaration used to enter the goods to IP. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
Enter any part numbers associated with the DUCR (as appropriate).
 

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Discharge of IP (article 241(1) EU reg. no. 2015/2446 (DA)). 10200 Enter ‘IP’ followed by the relevant authorisation number or INF number.
Discharge of IP (specific commercial policy measures)Where goods placed under the IP procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to notice 3001). 10300 Enter ‘IP CPM’.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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. This AI code must be used with DE1/11 additional procedure code F44. See DE1/11 additional procedure code notes for details.
GEN86 Enter ‘article 86(3)’.
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.
OVR01 Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override.
for example:
Duty override claimed IP    

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C601 to be declared when a full IP authorisation is held). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Required on all IP declarations:

Enter the IP authorisation number valid at the time the goods were entered to IP:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C601 For example GB IPO IP authorisation number.
Document code Document identifier Document status
C603 Enter the INF1 reference number. Use document status code AE if authorised for globalised INF1s (certification not required). Otherwise, use status code AC if certification is required.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 For example, GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 For example, GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

IP 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.

Deferred Payment (D.E. 2/6):

This data element must be completed when codes E or R are declared in D.E. 4/8 (Method of Payment).

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, IPO to be declared when IPwith a full authorisation is being used).

The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.
IP IPO The EORI number of the authorisation holder of IP at the time of entry to the procedure.

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Tax base (data element 4/4)

data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the value of the goods originally entered to IP.

Payable tax amount (data element 4/6)

Enter the amount of revenue due, against each tax type on the compensating products being released to free circulation.
Document code 9WKS should be entered in data element 2/3 (document codes).

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the processed/compensating products resulting from IP and now being released to free circulation.

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
Full IP authorisation Enter ‘GBBYIP’. Followed by the IP authorisation number.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the IP authorisation held from appendix 17: data element 5/27 supervising office codes.

Details of goods (DE 6/8 to 6/17)

Enter the details of the goods in terms of the processed/compensating products.

Guarantee type (data element 8/2)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 4054.

Union additional procedure codes - A04, F15, F44.

National additional procedure codes - 000, 1RE, 1RV

Notes

The use of this requested procedure is dependent on the payment of any customs duties.
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.
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.
Procedure codes on a customs declaration must all be in the same declaration category for example H1:

  • code F44 may not be used on the diversion to free circulation unless F44 was also quoted on the original declaration (in DE1/11 (additional procedure code) placing the goods under IP
  • the INF1 must be used to provide the information on the original entry of the goods to IP in the other member state
  • if the goods were first entered to IP in the same member state as discharge, you must use procedure code 40 51 instead
  • agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder
  • traders are reminded that failure to submit a suspension bill of discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT

VAT:

The use of this requested procedure is dependent on the payment of any VAT duties, where applicable.

Security required:

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota can’t be confirmed from the supporting documents.

When replacements are imported under the Standard Exchange System (SES) with earlier exportation, 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 prior export of the goods being replaced.

Excise:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

40 71

Description of procedure:

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.

Entry for free-circulation and home use of non-union goods (H1) where the goods are being released from a customs warehouse (article 240 EU reg. no. 952/2013 (UCC)).

Entry for home use in the context of trade between the union and any special fiscal territory or other territory with which the EU has formed a customs union (H5) (article 201, EU reg. no. 952/2013 (UCC)) where the goods are being released from a customs warehouse (article 240 EU reg. no. 952/2013 (UCC)).

Conditions for use:

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 for goods which are being released from a customs warehouse (CW).

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.

A customs warehousing (CW) authorisation is needed to use this customs procedure, see conditions and requirements detailed in notice 3001.

The MRN of this declaration must be provided to the warehouse keeper for their records as evidence that the goods have been entered to a customs procedure.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage:

The use of this procedure is subject to an authorisation being held for CW.

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)).

Notices:
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).
Notice 3001: customs special procedures for the union customs code.
Read the guidance on customs warehousing.

Declaration category:

H1, H5 or I1*.
See notes under data element 1/2 below for the requirements of a simplified declaration, under additional declaration type B or E. When B or E is used, this additional declaration type is treated as an I1 declaration category, with a modified I1 data set, but without the submission of a subsequent supplementary declaration.

Declaration Type (data element 1/1).
Enter code: IM or CO.
For goods released to free circulation that have customs union status (for example, they originate in a special fiscal territory, or were sent from a territory that forms part of a customs union with the EU), the declaration type (data element 1/1) should reflect the customs status of the goods:

  • if the goods have customs union status, then the declaration type (data element 1/1) should be completed with code ‘CO’
  • if the goods do not have customs union status, then the declaration type (data element 1/1) should be completed with code ‘IM’

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A, B* or Z.

*The additional declaration type B may only be used where the additional procedure code (data element 1/11) notes specifically allow. Where allowed, a B additional declaration type may be completed as an I1 declaration with a modified I1 data set (see the notes section at the end of This procedure code for more details). In these instances, a subsequent supplementary declaration is not required.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Y (supplementary declarations only - elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used). CLE (for the entry in declarant’s records (EIDR)).
DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
For CLE: Enter the date of the EIDR
For CLE: Enter the DUCR assigned in the commercial records to the consignment.
For CLE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the entry in declarants record’s.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
Enter any part numbers associated with the DUCR (as appropriate).
 

*CLE represents the entry in declarant’s records (EIDR) procedure.

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, PREMS, non-GB warehouse name and address).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Premises name and address.
if the premises code in data element 2/7 (identification of warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI statement.
PREMS Enter the full name, address and country of the warehouse where the goods can be examined.
Enter the premises country code as a suffix to the premises name and address separated by a ‘-‘.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C514 to be declared when EIDR is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Customs warehouse authorisation details:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C517 GB CWP (private customs warehouse) The customs warehouse authorisation number.
C518 GB CW1 (public customs warehouse type 1) The customs warehouse authorisation number.
C519 FR CW2* (public customs warehouse type 2) The customs warehouse authorisation number.

*CW2 must not be used with GB.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R, are declared in data element 4/8 (method of payment). Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Identification of warehouse (data element 2/7)

Warehouse type Warehouse identifier
Codes:  
R (public type 1).
S (public type 2)
T (public type 3)

U (private)
Followed by the warehouse reference number or warehouse ID.

*Warehouse types S and T may not be used with any warehouse ID with a country code of GB.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, EIR to be declared when entry in declarant’s records (EIDR) is being used).

The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.
Authorisation for a private customs warehouse CWP The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 1 CW1 The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 2** CW2** The EORI number of the authorisation holder.

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**CW2 cannot be used with GB.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When entry in declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
CW authorisation Enter ‘GBBYCW’ Followed by the warehouse ID.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the customs warehousing authorisation held from appendix 17: data element 5/27 supervising office codes.

Guarantee type (data element 8/2)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 4071:

  • union additional procedure codes - C01-C04, C06-C61, E01, E02, F15, F21, F22, F45
  • national additional procedure codes - 000, 1BN, 1CL, 1DP, 1ES, 1MO, 1NC, 1NN, 1NO, 1NP, 1NV, 1PF, 1RC, 1RE, 1RV, 1TO, 1VW, 1XT, 1XW, 2DP, 2MO

Notes

The use of this requested procedure is dependent on the payment of any customs duties.

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.
Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been dispatched onward to a special fiscal territory of another member state or a country with which the EU has formed a customs union.
Procedure codes on a customs declaration must all be in the same declaration category for exampleH1.

Entry under this procedure code is a declaration that:

  • the goods are eligible for removal from warehousing
  • the goods will be removed from the warehouse stated in data element 2/7 (identification of warehouse) without delay and in the same state and conditions as declared
  • any additional security which may be needed will be provided
  • any duties and vat due must be accounted for unless otherwise suspended
  • all other conditions and requirements associated with removal from the customs warehouse procedure will be met

All items on the customs declaration must be being removed from the same warehouse and have the previous procedure code of 71 (as the third and fourth digit) in data element 1/10 (procedure code).

VAT:

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Security required:

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

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

Additional declaration type B or E is only allowed with procedure code data element 1/10 where the additional procedure codes (data element 1/11) specifically allow.
Where a type B or E (modified I1 data set) may be used, the following data elements must be completed as a minimum:

  • data element 1/1
  • data element 1/2
  • data element 1/6
  • data element 1/9
  • data element 1/10
  • data element 1/11
  • data element 2/1
  • data element 2/2
  • data element 2/3
  • data element 2/6*
  • data element 2/7*
  • data element 3/1 and/or 3/2
  • data element 3/15 and/or 3/16
  • data element 3/18
  • data element 3/19 and/or 3/20*
  • data element 3/21*
  • data element 3/24*
  • data element 3/26*
  • data element 3/39
  • data element 4/1
  • data element 4/3*
  • data element 4/4*
  • data element 4/5*
  • data element 4/6*
  • data element 4/7 *
  • data element 4/8*
  • data element 4/9*
  • data element 4/10
  • data element 4/14
  • data element 4/16
  • data element 4/17
  • data element 5/8
  • data element 5/14
  • data element 5/21*
  • data element 5/23
  • data element 5/26*
  • data element 5/27*
  • data element 6/1
  • data element 6/8 to 6/11
  • data element 6/14 to 6/17
  • data element 6/18
  • data element 7/2
  • data element 7/10
  • data element 8/6*

*Only required as per main volume 3, import data element completion rules.

40 78

Description of procedure:

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.
Entry for free-circulation and home use of non-union goods (H1) where the goods are being released from a free zone (article 243 EU reg. no. 952/2013 (UCC)).
Entry for home use in the context of trade between the union and any special fiscal territory or other territory with which the EU has formed a customs union (H5) (article 201, EU reg. no. 952/2013 (UCC)) where the goods are being released from a free zone (article 243 EU reg. no. 952/2013 (UCC)).

Conditions for use:

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 for goods which are being released from a free zone (FZ).

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.
A free zone (FZ) authorisation is needed to use this customs procedure, see conditions and requirements detailed in notice 3001.
The MRN of this declaration must be provided to the free zone operator for their records as evidence that the goods have been entered to a customs procedure.
These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage:

The use of this procedure is subject to an authorisation being held for FZ.

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)).

Notices:

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

Declaration category:

H1, H5 or I1*.

See notes under data element 1/2 below for the requirements of a simplified declaration, under additional declaration type B or E. When B or E is used, this additional declaration type is treated as an I1 declaration category, with a modified I1 data set, but without the submission of a subsequent supplementary declaration.

Declaration Type (data element 1/1).
Enter code: IM or CO.
For goods released to free circulation that have customs union status (for example, they originate in a special fiscal territory, or were sent from a territory that forms part of a customs union with the EU), the declaration type (data element 1/1) should reflect the customs status of the goods:

  • if the goods have customs union status, then the declaration type (data element 1/1) should be completed with code ‘CO’
  • if the goods do not have customs union status, then the declaration type (data element 1/1) should be completed with code ‘IM’

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A, B, C, J, Y or Z.
*The additional declaration type B may only be used where the additional procedure code (data element 1/11) notes specifically allow. Where allowed, a B additional declaration type may be completed as an I1 declaration with a modified I1 data set (see the notes section at the end of This procedure code for more details). In these instances, a subsequent supplementary declaration is not required.
The conventional rules for the simplified declaration procedure apply where additional declaration types C or F are used - a normal I1 data set should be used, and a supplementary declaration must be submitted where required.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration). Enter the temporary storage declaration or stock reference number followed by the DUCR (as appropriate). Enter the goods item number from the temporary storage declaration or stock reference.
Y (supplementary declarations only - elements SDE or CLE*, DCR and DCS must be repeated in sequence when aggregation is used). SDE (to represent the simplified declaration). Or CLE (for the entry in declarant’s records (EIDR)).
DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
For SDE: Enter the MRN for the simplified declaration.

For CLE: Enter the date of the EIDR

For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment.

For SDE and CLE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the simplified declaration or the entry in declarants record’s.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
Enter any part numbers associated with the DUCR (as appropriate).
 

*SDE represents the simplified declaration procedure (SDP) and CLE represents the entry in declarant’s records (EIDR) procedure.

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, PREMS, non-GB warehouse name and address).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
premises name and address.
if the premises code in data element 2/7 (identification of warehouse) is that of a UK allocated free zone, do not complete a PREMS AI statement.
PREMS Enter the full name, address and country of the free zone where the goods can be examined.
enter the premises country code as a suffix to the premises name and address separated by a ‘-‘.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C514 to be declared when EIDR is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Free zone authorisation details:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C600 For example GB FZ The free zone authorisation number.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 For example, GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 For example, GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R, are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Identification of warehouse (data element 2/7)

Warehouse type Warehouse identifier
Codes: Z (free-zone). free zone identification number.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, EIR to be declared when entry in declarant’s records (EIDR) is being used).

The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.
Authorisation for a free zone FZ The EORI number of the authorisation holder.

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
FZ authorisation. Enter ‘GBBYFZ’ Followed by the free zone ID.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the free zone authorisation held from appendix 17: data element 5/27 supervising office codes.

Guarantee type (data element 8/2)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 4078:

C01-C04, C06-C61, E01, E02, F15, F21, F22, F45

National additional procedure codes:

000, 1BN, 1CL, 1DP, 1ES, 1MO, 1NC, 1NN, 1NO, 1NP, 1NV, 1PF, 1RC, 1RE, 1RV, 1TO, 1XW, 2DP, 2MO

Notes

The use of this requested procedure is dependent on the payment of any customs duties.

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.
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.
Procedure codes on a customs declaration must all be in the same declaration category for exampleH1.

Entry under this procedure code is a declaration that:

  • the goods are eligible for removal from a free zone
  • the goods will be removed from the free zone stated in data element 2/7 (identification of warehouse) without delay and in the same state and conditions as declared
  • any additional security which may be needed will be provided
  • any duties and vat due must be accounted for unless otherwise suspended
  • all other conditions and requirements associated with removal from the free zone procedure will be met
  • all items on the customs declaration must be being removed from the same free zone and have the previous procedure code of 78 (as the third and fourth digit) in data element 1/10 (procedure code)

VAT:

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Security required:

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

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

Additional declaration type B or E is only allowed with procedure code data element 1/10 where the additional procedure codes (data element 1/11) specifically allow.
Where a type B or E (modified I1 data set) may be used, the following data elements must be completed as a minimum:

  • data element 1/1
  • data element 1/2
  • data element 1/6
  • data element 1/9
  • data element 1/10
  • data element 1/11
  • data element 2/1
  • data element 2/2
  • data element 2/3
  • data element 2/6*
  • data element 2/7*
  • data element 3/1 and/or 3/2
  • data element 3/15 and/or 3/16
  • data element 3/18
  • data element 3/19 and/or 3/20*
  • data element 3/21*
  • data element 3/24*
  • data element 3/26*
  • data element 3/39
  • data element 4/1
  • data element 4/3*
  • data element 4/4*
  • data element 4/5*
  • data element 4/6*
  • data element 4/7*
  • data element 4/8*
  • data element 4/9*
  • data element 4/10
  • data element 4/14
  • data element 4/16
  • data element 4/17
  • data element 5/8
  • data element 5/14
  • data element 5/21*
  • data element 5/23
  • data element 5/26*
  • data element 5/27*
  • data element 6/1
  • data element 6/8 to 6/11
  • data element 6/14 to 6/17
  • data element 6/18
  • data element 7/2
  • data element 7/10
  • data element 8/6*

*Only required as per main volume 3, import data element completion rules.

Requested procedure 42: release for free circulation with simultaneous onward supply to another member state

This appendix contains the specific completion rules instructions for the 42-series procedure codes for data element 1/10 for imports.

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

This appendix includes procedure codes:

42 00

Description of procedure:

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.

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.

Conditions for use:

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 data element 3/40 additional fiscal references identification no.

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 (data element 1/11).

Restrictions on usage:

Goods must be intended for onward supply to another member state at the time this procedure is requested. The goods must be onward supplied:

  • within 30 days of the goods release to this customs procedure
  • in an unaltered state from the time of release to this customs procedure

Evidence of an onward shipment contract must be declared in data element 2/3 (document codes).

The importer must be UK VAT registered or appoint a tax representative VAT registered in the UK to act on their behalf. The tax representative must meet the conditions of a tax representative as defined in sections 2.7 and 2.8 of notice 702. The tax representative details should be declared in data element 3/16 and 3/20. The non-UK supplier who appointed the tax representative must be declared as the Seller in data element 3/24 or 3/25.

OSR cannot be claimed if the UK importer or their UK appointed tax representative does not have a VAT registration number and an EORI.

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 procedure code may not be used with entry in declarant’s records (EIDR). 

Notices:

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.

Declaration category:

H1 and I1.

Declaration type (data element 1/1)

Enter code: CO or IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A, C, D, F or Y.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration). Enter the temporary storage declaration or stock reference number. Enter the goods item number from the temporary storage declaration or stock reference.
Y (supplementary declarations only - elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used). SDE (to represent the simplified declaration).
DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
For SDE: Enter the MRN for the simplified declaration.
For SDE: Enter the DUCR assigned in the commercial records to the consignment.
For SDE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the simplified declaration (SDE).
Z 355 (entry summary declaration). Enter the MRN for the entry summary declaration. Enter the goods item number from the entry summary declaration.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
enter any part numbers associated with the DUCR (as appropriate).
 

*SDE represents the simplified declaration procedure (SDP).

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

If goods specified on the customs declaration are imported using non-EU packings, pallets or containers for which relief under temporary admission is claimed, enter the PAL additional information statements as appropriate:

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Excise registered consignor. ECONR Enter the Identification number of the excise registered consignor.
Onward supply using requested procedure 42. OSR42 Enter the name and address details of the party to whom the goods are being supplied. Enter the country of destination as a suffix to the address separated by ‘-‘.
Temporary admission relief for packings, EU reg. no. 2015/2446, article 228.    
See annex C, para 3.10, notice 3001. PAL01 Enter ‘TA packings’.
Temporary admission relief for pallets, EU reg. no. 2015/2446, articles 208 and 209. See annex C, para 2.14.2, notice 3001. PAL02 Enter ‘TA pallets’.
Temporary admission relief for pallets, EU reg. no. 2015/2446, article 208 and 209. See annex C, para 2.14.2, notice 3001. PAL03 Enter ‘TA Containers’.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Onward transport details:

Using the code list in appendix 5: data element 2/3 documents and other reference codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

  • the identity number of the transport contract
  • the scheduled date of the onward transport

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 For example, GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 For example, GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R, are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Additional fiscal references identification number (data element 3/40)

Enter the appropriate codes from the table below followed by the relevant VAT registration number to identify the parties involved in the onward supply:

Code Details to be declared
FR1 Enter the VAT identification number issued in the member state of importation for the importer designated or recognised under article 201(1) of the VAT Directive as liable for payment of VAT. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR1GB123456789).

FR1 should be used for an importer that is established and VAT registered in the UK, it cannot be used by a non VAT registered person.
FR2 Enter the VAT identification number of the customer who is liable for the VAT on the intra-community acquisition of goods in accordance with article 200(1) of the VAT Directive. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR2FR123457845).

FR2 should be used for the customer in the member state where the goods are going to, it cannot be used by a non VAT registered person.
FR3 Enter the VAT identification number issued in the member state of importation for the tax representative. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR3GB987654321).

FR3 should be used for a UK VAT registered/established agent appointed to act as an importer by a trader who is not established and VAT registered in the UK. The appointed agent/importer will be treated as importing and supplying the goods as the principal (see section 2.7 and 2.8 of VAT notice 702: Imports for the UK agent tax responsibilities), it cannot be used by a non VAT registered person.

Where a single goods item is destined for onward supply to more than 1 receiving taxable person, each receiving taxable person’s VAT registration number must be declared separately in data element 3/40 against code FR2.

A full audit trail must be held by the dispatching taxable person to identify the quantities shipped to each onward supply entity. Failure to provide these details on request may result in a demand for the relieved import VAT being issued.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

Country of destination code (data element 5/8)

Enter the appropriate code for the member state of destination using the codes specified in appendix 13: country codes, for example: JE for Jersey, GG for Guernsey. Non-UK special fiscal territories should be declared using the country code shown for the member state in appendix 13: country codes.

Guarantee type (data element 8/2)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 4200:

  • union additional procedure codes - E01, E02, F06, F15, F21, F22
  • national additional procedure codes - 000, 1AT, 1BN, 1CD, 1CG, 1CL, 1ES, 1SC, 1XW, 63P

Notes

The use of this requested procedure is dependent on the payment of any customs duties. The payment of VAT or excise duties may be suspended as these will be payable in the customs union territory of destination.

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:

  • entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been onward supplied to another member state
  • 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
  • procedure codes on a customs declaration must all be in the same declaration category for example,H1

VAT

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination member state.

Security required

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination member state.

Additional procedure code F06 must be declared in data element 1/11 (additional procedure code) to qualify for the exemption.

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 data element 2/2 (additional information).

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Description of procedure:

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.

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 are being re-imported following temporary export under outward processing (articles 259 - 262 EU reg. no. 952/2013 (UCC)).

Conditions for use:

This procedure code is used to claim duty relief on goods re-imported under the outward processing (OP) procedure with simultaneous release for free circulation and home use with the payment of any customs duties due, 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 data element 3/40 additional fiscal references identification no. An OP authorisation, valid at the time of export, is needed to use this customs procedure. 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.

Goods may be re-imported by a different person to the person who originally exported the goods under OP.

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

See conditions for use detailed in notice 3001.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure codes used on the declaration (data element 1/11).

Restrictions on usage:

Goods must be intended for onward supply to another member state at the time this procedure is requested. The goods must be onward supplied:

  • within 30 days of the goods release to this customs procedure
  • in an unaltered state from the time of release to this customs procedure

Evidence of an onward shipment contract must be declared in data element 2/3 (document codes).

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 calculations will be required (see data element 2/3 document codes).

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held at the time the goods were exported under OP. Where the additional declaration type used in data element 1/2 is: C, F or Y authorisation to use the simplified declaration procedures (SDP) must also be held.

Additional declaration types (data element 1/2)C, F or Y cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with codes A and D in data element 1/2.

For authorisations by customs declaration (simplified authorisation) the annual usage allowed is 3 per calendar year. Each individual transaction claiming the authorisation by customs declaration is subject to a goods item value limit (data element 4/14) of £500,000. Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

The importer must be UK VAT registered or appoint a tax representative VAT registered in the UK to act on their behalf. The tax representative must meet the conditions of a tax representative as defined in sections 2.7 and 2.8 of notice 702. The tax representative details should be declared in data element 3/16 and 3/20. The non-UK supplier who appointed the tax representative must be declared as the Seller in data element 3/24 or 3/25.

OSR cannot be claimed if the UK importer or their UK appointed tax representative does not have a VAT registration number and an EORI.

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 procedure code may not be used with entry in declarant’s records (EIDR).

Notices:

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.

Read the guidance on outward processing.
Notice 3001: customs special procedures for the union customs code.

Declaration category:

H1 and I1.

Declaration type (data element 1/1)

CO or IM

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A, C, D, F or Y.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration). Enter the temporary storage declaration or stock reference number.
Enter the goods item number from the temporary storage declaration or stock reference.
Y (supplementary declarations only - elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used). SDE (to represent the simplified declaration).

DCR (to represent the DUCR).

DCS (to represent any DUCR part no’s).
For SDE: Enter the MRN for the simplified declaration.

For SDE: Enter the DUCR assigned in the commercial records to the consignment.

For SDE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the simplified declaration (SDE).
Z 355 (entry summary declaration). Enter the MRN for the entry summary declaration. Enter the goods item number from the entry summary declaration.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z (to represent the previous document). MRN (declaration/notification). Enter the MRN of the export declaration used to enter the goods to OP. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
Enter any part numbers associated with the DUCR (as appropriate).
 

*SDE represents the simplified declaration procedure (SDP).

Additional information (data element 2/2)

Refer to ‘appendix 4: data element 2/2 additional information statement codes’ for the relevant codes and details to be declared (for example, GEN45 authorisation holder’s consignment reference).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Authorisation by customs declaration only outward processing authorisation granted on the declaration at the time of entry to the procedure. 00100 Enter ‘Discharge of simplified authorisation’.
users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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.
OVR01 Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override.
for example: duty override claimed outward processing
Onward supply using requested procedure 42 OSR42 Enter the name and address details of the party to whom the goods are being supplied. Enter the country of destination as a suffix to the address separated by ‘-‘.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Onward transport details:

Using the code list in appendix 5: data element 2/3 documents and other reference codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

  • the identity number of the transport contract
  • the scheduled date of the onward transport

All outward processing declarations:

INF2 form:

Document code Document identifier: Document status
C604 INF2 reference number. Enter code AE if you’re authorised to use a ‘globalised’ INF2, otherwise enter AC.

Required by holders of a full outward processing authorisation only

Enter the OP authorisation number valid at the time of export:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C019 For example, GB OPO outward processing authorisation number.

For deferred payment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 For example, GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 For example, GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

All outward processing declarations

C&E 1154 calculation sheet (see public notice 3001)

Document code Document identifier: Document status
9WKS Date of the C&E 1154. The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure (SDP) is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.
outward processing OPO The EORI number of the authorisation holder of OP at export.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Additional fiscal references identification number (data element 3/40)

Enter the appropriate codes from the table below followed by the relevant VAT registration number to identify the parties involved in the onward supply:

Code Details to be declared
FR1 Enter the VAT identification number issued in the member state of importation for the importer designated or recognised under article 201(1) of the VAT Directive as liable for payment of VAT. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR1GB123456789).

FR1 should be used for an importer that is established and VAT registered in the UK, it cannot be used by a non VAT registered person.
FR2 Enter the VAT identification number of the customer who is liable for the VAT on the intra-community acquisition of goods in accordance with article 200(1) of the VAT Directive. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR2FR123457845).

FR2 should be used for the customer in the member state where the goods are going to, it cannot be used by a non VAT registered person.
FR3 Enter the VAT identification number issued in the member state of importation for the tax representative. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR3GB987654321).

FR3 should be used for a UK VAT registered/established agent appointed to act as an importer by a trader who is not established and VAT registered in the UK. The appointed agent/importer will be treated as importing and supplying the goods as the principal (see section 2.7 and 2.8 of VAT notice 702: Imports for the UK agent tax responsibilities), it cannot be used by a non VAT registered person.

Where a single goods item is destined for onward supply to more than 1 receiving taxable person, each receiving taxable person’s VAT registration number must be declared separately in data element 3/40 against code FR2.

A full audit trail must be held by the dispatching taxable person to identify the quantities shipped to each onward supply entity. Failure to provide these details on request may result in a demand for the relieved import VAT being issued.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Tax base (data element 4/4)

data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the value of the exported goods.

Payable tax amount (data element 4/6)

Enter the amount of revenue due, against each tax type on the re-imported products as calculated on the C&E1154.

The amount of customs duties payable must be calculated on an outward processing relief calculation for imports sheet (C&E1154), as described in notice 3001: customs special procedures for the union customs code.

Document code 9WKS should be entered in data element 2/3 (document codes) declaring the date of the C&E 1154.

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the compensating products on importation.

Country of destination code (data element 5/8)

Enter the appropriate code for the member state of destination using the codes specified in appendix 13: country codes, for example: JE for Jersey, GG for Guernsey. Non-UK special fiscal territories should be declared using the country code shown for the member state in appendix 13: country codes.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the outward processing authorisation held from appendix 17: data element 5/27 supervising office codes.

For fully authorised traders, the supervising customs office shown on the authorisation for outward processing, or;
Where an authorisation is granted under ‘authorisation by customs declaration’, enter SPOFF code ‘GBBEL004’ for the HMRC national imports relief unit (NIRU).

Guarantee type (data element 8/2)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Statistical value (data element 8/7)

The statistical value must be declared in GBP (£ sterling) as the value of the compensating products.

The statistical value must include:

  • the value of the previously exported unprocessed goods plus
  • the value added during the processing operation

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 4221:

  • union additional procedure codes - B02, B03, F15
  • national additional procedure codes - 000, 46P, 48P

Notes

The use of this requested procedure is dependent on the payment of any customs duties. The payment of VAT or excise duties may be suspended as these will be payable in the customs union territory of destination.

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:

  • entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been onward supplied to another member state
  • 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
  • procedure codes on a customs declaration must all be in the same declaration category for example, H1

Additional documents needed:

  • a copy of the export entry and/or a copy of the departure message, clearly showing the MRN is needed
  • Form INF 2 is available to support claim to outward processing
  • a C&E 1154 has been completed to evidence the calculations used
  • documentary evidence of the identity and value of the temporary exported goods
  • evidence of repair costs where applicable
  • copy of warranty document or other evidence, where applicable if any repair is free of charge
  • where the OP authorisation was granted at the time of export under the authorisation by customs declaration a copy of the authorisation letter issued by NIRU must be provided to customs (on request) unless the MRN details of the export declaration have been declared in data element 2/1 (previous documents)
  • where an extended guarantee has been purchased with the goods or the replacement is chargeable, this will be liable to charges on re-importation
  • agents must have prior written approval from the authorisation holder to enter goods to OP on their behalf and ensure a copy of the declaration is returned to the holder

VAT

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination member state.

Security required

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota can’t be confirmed from the supporting documents.

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.

Excise

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination member state.

Additional procedure code F06 must be declared in data element 1/11 (additional procedure code) to qualify for the exemption.

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 data element 2/2 (additional information).

42 51

Description of procedure:

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.

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 been previously entered to IP (article 256 EU reg. no. 952/2013 (UCC)).

Conditions for use:

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 for goods which were previously entered to IP. 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 data element 3/40 additional fiscal references identification no.

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.

An IP authorisation, valid at the time the goods were entered to IP, is needed to use this customs procedure. 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.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage:

Goods must be intended for onward supply to another member state at the time this procedure is requested. The goods must be onward supplied:

  • within 30 days of the goods release to this customs procedure
  • in an unaltered state from the time of release to this customs procedure

Evidence of an onward shipment contract must be declared in data element 2/3 (document codes).

Evidence of eligibility for customs duty relief under the IP procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see data element 2/3 document codes).

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held at the time the goods were entered to IP. Where the additional declaration type used in data element 1/2 is: C authorisation to use the simplified declaration procedures (SDP) must also be held.

Additional declaration type (data element 1/2)C cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with code A in data element 1/2.

For authorisations by customs declaration (simplified authorisation) the annual usage allowed is 3 per calendar year. Each individual transaction claiming the authorisation by customs declaration is subject to a goods item value limit (data element 4/14) of £500,000. Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

The importer must be UK VAT registered or appoint a tax representative VAT registered in the UK to act on their behalf. The tax representative must meet the conditions of a tax representative as defined in sections 2.7 and 2.8 of notice 702. The tax representative details should be declared in data element 3/16 and 3/20. The non-UK supplier who appointed the tax representative must be declared as the Seller in data element 3/24 or 3/25.

OSR cannot be claimed if the UK importer or their UK appointed tax representative does not have a VAT registration number and an EORI.

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 procedure code may not be used with entry in declarant’s records (EIDR).

Notices:

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.

Read the guidance on IP.

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

Declaration category:

H1 and I1 (I1 data set - See C* below).

Declaration type (data element 1/1)

CO or IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A or C*.
*Where additional declaration type C is used to declare goods, the supplementary declaration (type Y) is waived for this procedure code. Although the type C declaration must be submitted as an I1 declaration, it must include the full H1 data set (as specified in appendix 21A: declaration category data sets H1).

The type C customs declaration must be cleared by customs prior to the goods being released to the procedure.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z MRN (declaration/notification). Enter the MRN of the declaration used to enter the goods to IP. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).

Enter any part numbers associated with the DUCR (as appropriate).
 

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Authorisation by customs declaration only IP authorisation granted on the declaration at the time of entry to the procedure. 00100 Enter ‘Discharge of simplified authorisation’.
users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Full authorisation holders only:

Discharge of IP (article 241(1) EU reg. no. 2015/2446 (DA)).
10200 Enter ‘IP’ followed by the relevant authorisation number or INF number.
Discharge of IP (specific commercial policy measures)Where goods placed under the IP procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to notice 3001). 10300 Enter ‘IP CPM’.
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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. This AI code must be used with DE1/11 additional procedure code F44. See DE1/11 additional procedure code notes for details.
GEN86 Enter ‘article 86(3)’.
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.
OVR01 Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override.
for example: Duty override claimed IP
Onward supply using requested procedure 42. OSR42 Enter the name and address details of the party to whom the goods are being supplied. Enter the country of destination as a suffix to the address separated by ‘-‘.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code. 

The specific document code references detailed below must be declared (as required).

Onward transport details:

Using the code list in appendix 5: data element 2/3 documents and other reference codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

  • the identity number of the transport contract
  • the scheduled date of the onward transport

Required by holders of a full IP authorisation only

Enter the IP authorisation number valid at the time the goods were entered to IP:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C601 For example, GB IPO IP authorisation number.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 For example, GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 For example, GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

IP declarations where article 86(3) UCC customs debt rules are being used:

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.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure (SDP) is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.
IP IPO The EORI number of the authorisation holder of IP at the time of entry to the procedure.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Additional fiscal references identification number (data element 3/40)

Enter the appropriate codes from the table below followed by the relevant VAT registration number to identify the parties involved in the onward supply:

Code Details to be declared
FR1 Enter the VAT identification number issued in the member state of importation for the importer designated or recognised under article 201(1) of the VAT Directive as liable for payment of VAT. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR1GB123456789).

FR1 should be used for an importer that is established and VAT registered in the UK, it cannot be used by a non VAT registered person.
FR2 Enter the VAT identification number of the customer who is liable for the VAT on the intra-community acquisition of goods in accordance with article 200(1) of the VAT Directive. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR2FR123457845).

FR2 should be used for the customer in the member state where the goods are going to, it cannot be used by a non VAT registered person.
FR3 Enter the VAT identification number issued in the member state of importation for the tax representative. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR3GB987654321).

FR3 should be used for a UK VAT registered/established agent appointed to act as an importer by a trader who is not established and VAT registered in the UK. The appointed agent/importer will be treated as importing and supplying the goods as the principal (see section 2.7 and 2.8 of VAT notice 702: Imports for the UK agent tax responsibilities), it cannot be used by a non VAT registered person.

Where a single goods item is destined for onward supply to more than 1 receiving taxable person, each receiving taxable person’s VAT registration number must be declared separately in data element 3/40 against code FR2.

A full audit trail must be held by the dispatching taxable person to identify the quantities shipped to each onward supply entity. Failure to provide these details on request may result in a demand for the relieved import VAT being issued.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Tax base (data element 4/4)

data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the value of the goods originally entered to IP.

Payable tax amount (data element 4/6)

data element 4/6 is required where AI statement code OVR01 is entered in DE2/2 (additional information). Enter the amount of revenue due, against each tax type on the compensating products being released to free circulation.

Document code 9WKS should be entered in data element 2/3 (document codes).

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the processed/compensating products resulting from IP and now being released to free circulation.

Country of destination code (data element 5/8)

Enter the appropriate code for the member state of destination using the codes specified in appendix 13: country codes, for example: JE for Jersey, GG for Guernsey. Non-UK special fiscal territories should be declared using the country code shown for the member state in appendix 13: country codes.

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
Full IP authorisation Enter ‘GBBYIP’. Followed by the IP authorisation number.
Authorisation by customs declaration Enter ‘GBBU’. Followed by the appropriate GB UN/LOCODE code*.

*Select the GB UN/LOCODE code from appendix 16I: data element 5/23: Goods location codes: GB place names and UN/LOCODE codes for the nearest place name to the premises where the goods are located.

Supervising customs office (data element 5/27).

Enter the supervising customs office code for the IP authorisation held from appendix 17: data element 5/27 supervising office codes.

For fully authorised traders, the supervising customs office shown on the authorisation for IP, or;
Where an authorisation is granted under ‘authorisation by customs declaration’, enter the SPOFF code ‘GBBEL004’ for the HMRC National Import Relief Unit (NIRU).

Details of goods (DE 6/8 to 6/17)

Enter the details of the goods in terms of the processed/compensating products.

Guarantee Type (data element 8/2).

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 4251.

Union additional procedure codes - A04, F06, F15, F44.

National additional procedure codes - 000.

Notes

The use of this requested procedure is dependent on the payment of any customs duties. The payment of VAT or excise duties may be suspended as these will be payable in the customs union territory of destination.

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:

  • entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been onward supplied to another member state
  • 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
  • procedure codes on a customs declaration must all be in the same declaration category for example, H1
  • code F44 may not be used on the diversion to free circulation unless F44 was also quoted on the original declaration (in DE1/11 (additional procedure code) placing the goods under IP
  • where the authorisation was granted at the time of entry to IP under the authorisation by customs declaration a copy of the authorisation letter issued by NIRU must be provided to customs (on request) unless the MRN details of the declaration have been declared in data element 2/1 (previous documents)
  • if the goods were first entered to IP in another member state, you must use procedure code 4254 instead
  • agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder
  • traders are reminded that failure to submit a suspension bill of discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT

VAT:

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination member state.

Security required:

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota can’t be confirmed from the supporting documents.

When replacements are imported under the Standard Exchange System (SES) with earlier exportation, 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 prior export of the goods being replaced.

Excise:

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination member state.

Additional procedure code F06 must be declared in data element 1/11 (additional procedure code) to qualify for the exemption.

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 data element 2/2 (additional information).

42 53

Description of procedure:

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.

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 been previously entered to temporary admission (article 250 EU reg. no. 952/2013 (UCC)).

Conditions for use:

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 for goods which were previously entered to temporary admission (TA). 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 data element 3/40 additional fiscal references identification no.

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.

A temporary admission (TA) authorisation, valid at the time the goods were entered to TA, is needed to use this customs procedure. 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.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage:

Goods must be intended for onward supply to another member state at the time this procedure is requested. The goods must be onward supplied:

  • within 30 days of the goods release to this customs procedure
  • in an unaltered state from the time of release to this customs procedure

Evidence of an onward shipment contract must be declared in data element 2/3 (document codes).

Evidence of eligibility for customs duty relief under the temporary admission (TA) procedure must be held.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held at the time the goods were entered to TA. Where the additional declaration type used in data element 1/2 is: C authorisation to use the simplified declaration procedures (SDP) must also be held.

Additional declaration type (data element 1/2)C cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with code A in data element 1/2.

Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

The importer must be UK VAT registered or appoint a tax representative VAT registered in the UK to act on their behalf. The tax representative must meet the conditions of a tax representative as defined in sections 2.7 and 2.8 of notice 702. The tax representative details should be declared in data element 3/16 and 3/20. The non-UK supplier who appointed the tax representative must be declared as the Seller in data element 3/24 or 3/25.

OSR cannot be claimed if the UK importer or their UK appointed tax representative does not have a VAT registration number and an EORI.

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 procedure code may not be used with entry in declarant’s records (EIDR).

Notices:

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.

Read the guidance on temporary admission.

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

Declaration category:

H1 and I1 (I1 data set - See C* below).

Declaration type (data element 1/1)

CO or IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A or C*.

*Where additional declaration type C is used to declare goods, the supplementary declaration (type Y) is waived for this procedure code. Although the type C declaration must be submitted as an I1 declaration, it must include the full H1 data set (as specified in appendix 21A: declaration category data sets H1).

The type C customs declaration must be cleared by customs prior to the goods being released to the procedure.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z MRN (declaration/notification). Enter the MRN of the declaration used to enter the goods to TA. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
Enter any part numbers associated with the DUCR (as appropriate).
 

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Authorisation by customs declaration only:

Temporary admission authorisation granted on the declaration at the time of entry to the procedure.
00100 Enter ‘Discharge of simplified authorisation’.
users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Full authorisation holders only:

Discharge of temporary admission (article 238 EU reg. no. 2015/2446 (DA)).
10500 Enter ‘TA’ followed by the relevant authorisation number.
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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.
OVR01 Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override.
for example: Duty override claimed temporary admission with partial relief
Onward supply using requested procedure 42. OSR42 Enter the name and address details of the party to whom the goods are being supplied. Enter the country of destination as a suffix to the address separated by ‘-‘.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Onward transport details:

Using the code list in appendix 5: data element 2/3 documents and other reference codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

  • the identity number of the transport contract
  • the scheduled date of the onward transport

Required by holders of a full temporary admission authorisation only

Enter the TA authorisation number valid at the time the goods were entered to TA:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C516 For example, GB TEA Temporary admission authorisation number.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 For example, GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 For example, GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure (SDP) is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.
Temporary admission TEA The EORI number of the authorisation holder of TA at the time of entry to the procedure.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Additional fiscal references identification number (data element 3/40)

Enter the appropriate codes from the table below followed by the relevant VAT registration number to identify the parties involved in the onward supply:

Code Details to be declared
FR1 Enter the VAT identification number issued in the member state of importation for the importer designated or recognised under article 201(1) of the VAT Directive as liable for payment of VAT. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR1GB123456789).

FR1 should be used for an importer that is established and VAT registered in the UK, it cannot be used by a non VAT registered person.
FR2 Enter the VAT identification number of the customer who is liable for the VAT on the intra-community acquisition of goods in accordance with article 200(1) of the VAT Directive. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR2FR123457845).

FR2 should be used for the customer in the member state where the goods are going to, it cannot be used by a non VAT registered person.
FR3 Enter the VAT identification number issued in the member state of importation for the tax representative. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR3GB987654321).

FR3 should be used for a UK VAT registered/established agent appointed to act as an importer by a trader who is not established and VAT registered in the UK. The appointed agent/importer will be treated as importing and supplying the goods as the principal (see section 2.7 and 2.8 of VAT notice 702: Imports for the UK agent tax responsibilities), it cannot be used by a non VAT registered person.

Where a single goods item is destined for onward supply to more than 1 receiving taxable person, each receiving taxable person’s VAT registration number must be declared separately in data element 3/40 against code FR2.

A full audit trail must be held by the dispatching taxable person to identify the quantities shipped to each onward supply entity. Failure to provide these details on request may result in a demand for the relieved import VAT being issued

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Tax base (data element 4/4) (for use on TA with partial relief declarations only)

data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the amount of any revenue paid against each Tax type (data element 4/3) whilst the goods were held under TA (TA with partial relief only).

Payable tax amount (data element 4/6)

Enter the amount of revenue due, against each tax type on the goods release to free circulation (minus any revenue previously paid, see data element 4/4).

Enter the MRN of the customs declaration originally used to enter the goods to TA in data element 2/1 as a previous document as evidence of the manual revenue calculation.

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the goods on their release to free circulation (for example, auction hammer price).

Country of destination code (data element 5/8)

Enter the appropriate code for the member state of destination using the codes specified in appendix 13: country codes, for example: JE for Jersey, GG for Guernsey. Non-UK special fiscal territories should be declared using the country code shown for the member state in appendix 13: country codes.

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
Full TA authorisation Enter ‘GBBYTA’ Followed by the TA authorisation number’
Authorisation by customs declaration Enter ‘GBBU’ Followed by the appropriate GB UN/LOCODE code*’

*Select the GB UN/LOCODE code from appendix 16I: data element 5/23: Goods location codes: GB place names and UN/LOCODE codes for the nearest place name to the premises where the goods are located.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the temporary admission authorisation held from appendix 17: data element 5/27 supervising office codes.

For fully authorised traders, the supervising customs office shown on the authorisation for temporary admission or
Where an authorisation is granted under ‘authorisation under customs declaration’, enter the SPOFF code GBSFY001 for HMRC NTAS (national temporary admission seat).

Guarantee type (data element 8/2)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 4253:

  • union additional procedure codes - F06, F15
  • national additional procedure codes - 000

Notes

The use of this requested procedure is dependent on the payment of any customs duties. The payment of VAT or excise duties may be suspended as these will be payable in the customs union territory of destination.

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:

  • entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been onward supplied to another member state
  • 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
  • procedure codes on a customs declaration must all be in the same declaration category for example, H1
  • where the authorisation was granted at the time of entry to TA under the authorisation by customs declaration a copy of the authorisation letter issued by NTAS must be provided to customs (on request) unless the MRN details of the declaration have been declared in data element 2/1 (previous documents)
  • agents must have prior written approval from the authorisation holder to enter goods to TA on their behalf and ensure a copy of the declaration is returned to the holder

VAT

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination member state.

Security required

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota can’t be confirmed from the supporting documents.

Excise

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination member state.

Additional procedure code F06 must be declared in data element 1/11 (additional procedure code) to qualify for the exemption.

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 data element 2/2 (additional information).

42 54

Description of procedure:

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.

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 been previously entered to IP in another member state (articles 211(1) and 256 EU reg. no. 952/2013 (UCC)).

Conditions for use:

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 for goods which were previously entered to IP in another member state. 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 data element 3/40 additional fiscal references identification no.

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.

A full, multi-state IP authorisation, valid at the time the goods were entered to IP, is needed to use this customs procedure, see conditions and requirements detailed in notice 3001.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage:

Goods must be intended for onward supply to another member state at the time this procedure is requested: The goods must be onward supplied:

  • within 30 days of the goods release to this customs procedure
  • in an unaltered state from the time of release to this customs procedure

Evidence of an onward shipment contract must be declared in data element 2/3 (document codes).
Evidence of eligibility for customs duty relief under the IP procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see data element 2/3 document codes).
The use of this procedure is subject to a full multi-state authorisation being held for IP.

Authorisation by customs declaration cannot be used with this procedure code.

The importer must be UK VAT registered or appoint a tax representative VAT registered in the UK to act on their behalf. The tax representative must meet the conditions of a tax representative as defined in sections 2.7 and 2.8 of notice 702. The tax representative details should be declared in data element 3/16 and 3/20. The non-UK supplier who appointed the tax representative must be declared as the Seller in data element 3/24 or 3/25.

OSR cannot be claimed if the UK importer or their UK appointed tax representative does not have a VAT registration number and an EORI.

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 procedure code may not be used with simplified declaration procedure (SDP) or entry in declarant’s records (EIDR).

Notices:

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.

Read the guidance on IP.

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

Declaration category:

H1.

Declaration type (data element 1/1)

CO or IM.

Additional declaration type (data element 1/2)

The following code may be entered for this procedure code: A

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z MRN (declaration/notification). Enter the MRN of the declaration used to enter the goods to IP. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
Enter any part numbers associated with the DUCR (as appropriate.
 

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).
This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Full authorisation holders only:

Discharge of IP (article 241(1) EU reg. no. 2015/2446 (DA)).
10200 Enter ‘IP’ followed by the relevant authorisation number or INF number.
Discharge of IP (specific commercial policy measures)Where goods placed under the IP procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to notice 3001). 10300 Enter ‘IP CPM’.
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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. This AI code must be used with DE1/11 additional procedure code F44. See DE1/11 additional procedure code notes for details.
GEN86 Enter ‘article 86(3)’.
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.
OVR01 Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override. For example: duty override claimed IP
Onward supply using requested procedure 42 OSR42 Enter the name and address details of the party to whom the goods are being supplied. Enter the country of destination as a suffix to the address separated by ‘-‘.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C601 to be declared when a full IP authorisation is held). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Onward transport details:

Using the code list in appendix 5: data element 2/3 documents and other reference codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

  • the identity number of the transport contract
  • the scheduled date of the onward transport

Required on all IP declarations
Enter the IP authorisation number valid at the time the goods were entered to IP:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C601 For example, GB IPO IP authorisation number.
Document code Document identifier Document status
C603 Enter the INF1 reference number. Use document status code AE if authorised for globalised INF1s (certification not required). Otherwise, use status code AC if certification is required.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 For example, GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 For example, GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

IP declarations where article 86(3) UCC customs debt rules are being used:

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.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, DPO to be declared when deferred payment is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.
IP IPO The EORI number of the authorisation holder of IP at the time of entry to the procedure.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Additional fiscal references identification number (data element 3/40)

Enter the appropriate codes from the table below followed by the relevant VAT registration number to identify the parties involved in the onward supply:

Code Details to be declared
FR1 Enter the VAT identification number issued in the member state of importation for the importer designated or recognised under article 201(1) of the VAT Directive as liable for payment of VAT. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR1GB123456789).

FR1 should be used for an importer that is established and VAT registered in the UK, it cannot be used by a non VAT registered person.
FR2 Enter the VAT identification number of the customer who is liable for the VAT on the intra-community acquisition of goods in accordance with article 200(1) of the VAT Directive. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR2FR123457845).

FR2 should be used for the customer in the member state where the goods are going to, it cannot be used by a non VAT registered person.
FR3 Enter the VAT identification number issued in the member state of importation for the tax representative. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR3GB987654321).

FR3 should be used for a UK VAT registered/established agent appointed to act as an importer by a trader who is not established and VAT registered in the UK. The appointed agent/importer will be treated as importing and supplying the goods as the principal (see section 2.7 and 2.8 of VAT notice 702: Imports for the UK agent tax responsibilities), it cannot be used by a non VAT registered person.

Where a single goods item is destined for onward supply to more than 1 receiving taxable person, each receiving taxable person’s VAT registration number must be declared separately in data element 3/40 against code FR2.

A full audit trail must be held by the dispatching taxable person to identify the quantities shipped to each onward supply entity. Failure to provide these details on request may result in a demand for the relieved import VAT being issued

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Tax base (data element 4/4)

data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the value of the goods originally entered to IP.

Payable tax amount (data element 4/6)

Enter the amount of revenue due, against each tax type on the compensating products being released to free circulation.

Document code 9WKS should be entered in data element 2/3 (document codes).

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the processed/compensating products resulting from IP and now being released to free circulation.

Country of destination code (data element 5/8)

Enter the appropriate code for the member state of destination using the codes specified in appendix 13: country codes, for example: JE for Jersey, GG for Guernsey. Non-UK special fiscal territories should be declared using the country code shown for the member state in appendix 13: country codes.

Location of goods (data element 5/23)

Enter the location details as indicated in the table below:

Type of authorisation held Location type identifier Location details
Full IP authorisation Enter ‘GBBYIP’ Followed by the IP authorisation number.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the IP authorisation held from appendix 17: data element 5/27 supervising office codes.

Details of goods (DE 6/8 to 6/17)

Enter the details of the goods in terms of the processed/compensating products.

Guarantee type (data element 8/2)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 4254.

Union additional procedure codes - A04, F06, F15, F44.

National additional procedure codes - 000.

Notes

The use of this requested procedure is dependent on the payment of any customs duties. The payment of VAT or excise duties may be suspended as these will be payable in the customs union territory of destination.

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:

  • entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been onward supplied to another member state
  • 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
  • procedure codes on a customs declaration must all be in the same declaration category for example, H1
  • code F44 may not be used on the diversion to free circulation unless F44 was also quoted on the original declaration (in DE1/11 (additional procedure code) placing the goods under IP
  • the INF1 must be used to provide the information on the original entry of the goods to IP in the other member state
  • if the goods were first entered to IP in the same member state as discharge, you must use procedure code 4251 instead
  • agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder
  • traders are reminded that failure to submit a suspension bill of discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT

VAT:

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination member state.

Security required:

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota can’t be confirmed from the supporting documents.
When replacements are imported under the Standard Exchange System (SES) with earlier exportation, 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 prior export of the goods being replaced.

Excise

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination member state.

Additional procedure code F06 must be declared in data element 1/11 (additional procedure code) to qualify for the exemption.

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 data element 2/2 (additional information).

42 71

Description of procedure

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.

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 are being released from a customs warehouse (article 240 EU reg. no. 952/2013 (UCC)).

Conditions for use

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 for goods which are being released from a customs warehouse (CW). 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 data element 3/40 additional fiscal references identification no.

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.

A customs warehousing (CW) authorisation is needed to use this customs procedure, see conditions and requirements detailed in notice 3001.

The MRN of this declaration must be provided to the warehouse keeper for their records as evidence that the goods have been entered to a customs procedure.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage:

Goods must be intended for onward supply to another member state at the time this procedure is requested: The goods must be onward supplied:

  • within 30 days of the goods release to this customs procedure
  • in an unaltered state from the time of release to this customs procedure

Evidence of an onward shipment contract must be declared in data element 2/3 (document codes).

The use of this procedure is subject to an authorisation being held for CW.

The importer must be UK VAT registered or appoint a tax representative VAT registered in the UK to act on their behalf. The tax representative must meet the conditions of a tax representative as defined in sections 2.7 and 2.8 of notice 702. The tax representative details should be declared in data element 3/16 and 3/20. The non-UK supplier who appointed the tax representative must be declared as the Seller in data element 3/24 or 3/25.
OSR cannot be claimed if the UK importer or their UK appointed tax representative does not have a VAT registration number and an EORI.

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 procedure code may not be used with entry in declarant’s records (EIDR).

Notices

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.

Read the guidance on customs warehousing.

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

Declaration category

H1 and I1 (I1 data set - See C* below).

Declaration type (data element 1/1)

CO or IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A or C*.

*Where additional declaration type C is used to declare goods, the supplementary declaration (type Y) is waived for this procedure code. Although the type C declaration must be submitted as an I1 declaration, it must include the full H1 data set (as specified in appendix 21A: declaration category data sets H1).

The type C customs declaration must be cleared by customs prior to the goods being released to the procedure.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
Enter any part numbers associated with the DUCR (as appropriate).
 

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
Onward supply using requested procedure 42. OSR42 Enter the name and address details of the party to whom the goods are being supplied. Enter the country of destination as a suffix to the address separated by ‘-‘.
premises name and address.
if the premises code in data element 2/7 (identification of warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI statement.
PREMS Enter the full name, address and country of the warehouse where the goods can be examined.
enter the premises country code as a suffix to the premises name and address separated by a ‘-‘.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Onward transport details:

Using the code list in appendix 5: data element 2/3 documents and other reference codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

  • the identity number of the transport contract
  • the scheduled date of the onward transport

Customs warehouse authorisation details:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C517 For example, GB CWP (private customs warehouse) The customs warehouse authorisation number.
C518 For example, GB CW1 (public customs warehouse type 1) The customs warehouse authorisation number.
C519 For example, FR CW2* (public customs warehouse type 2) The customs warehouse authorisation number.

*CW2 must not be used with GB.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 For example, GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 For example, GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R, are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Identification of warehouse (data element 2/7)

Warehouse type Warehouse identifier
Codes:  
R (public type 1).
s (public type 2)
t (public type 3)

u (private)
Followed by the warehouse reference number or warehouse ID.

*warehouse types S and T may not be used with any warehouse ID with a country code of GB.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.
Authorisation for a private customs warehouse CWP The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 1 CW1 The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 2** CW2** The EORI number of the authorisation holder.

*CGU and DPO only required when paying customs duty via deferment. They are not required when deferment is only being used for other taxes. **CW2 cannot be used with GB.

Additional fiscal references identification number (data element 3/40)

Enter the appropriate codes from the table below followed by the relevant VAT registration number to identify the parties involved in the onward supply:

Code Details to be declared
FR1 Enter the VAT identification number issued in the member state of importation for the importer designated or recognised under article 201(1) of the VAT Directive as liable for payment of VAT. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR1GB123456789).

FR1 should be used for an importer that is established and VAT registered in the UK, it cannot be used by a non VAT registered person.
FR2 Enter the VAT identification number of the customer who is liable for the VAT on the intra-community acquisition of goods in accordance with article 200(1) of the VAT Directive. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR2FR123457845).

FR2 should be used for the customer in the member state where the goods are going to, it cannot be used by a non VAT registered person.
FR3 Enter the VAT identification number issued in the member state of importation for the tax representative. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR3GB987654321).

FR3 should be used for a UK VAT registered/established agent appointed to act as an importer by a trader who is not established and VAT registered in the UK. The appointed agent/importer will be treated as importing and supplying the goods as the principal (see section 2.7 and 2.8 of VAT notice 702: Imports for the UK agent tax responsibilities), it cannot be used by a non VAT registered person.

Where a single goods item is destined for onward supply to more than 1 receiving taxable person, each receiving taxable person’s VAT registration number must be declared separately in data element 3/40 against code FR2.

A full audit trail must be held by the dispatching taxable person to identify the quantities shipped to each onward supply entity. Failure to provide these details on request may result in a demand for the relieved import VAT being issued.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.
When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

Country of destination code (data element 5/8)

Enter the appropriate code for the member state of destination using the codes specified in appendix 13: country codes, for example: JE for Jersey, GG for Guernsey. Non-UK special fiscal territories should be declared using the country code shown for the member state in appendix 13: country codes.

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
CW authorisation Enter ‘GBBYCW’ Followed by the warehouse ID.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the customs warehousing authorisation held from appendix 17: data element 5/27 supervising office codes.

Guarantee type (data element 8/2)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 4271:

  • union additional procedure codes - E01, E02, F06, F15, F21, F22
  • national additional procedure codes - 000, 63P

Notes

The use of this requested procedure is dependent on the payment of any customs duties. The payment of VAT or excise duties may be suspended as these will be payable in the customs union territory of destination. 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:

  • entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been onward supplied to another member state.
  • 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
  • procedure codes on a customs declaration must all be in the same declaration category for example, H1
  • entry under this procedure code is a declaration that:
  • the goods are eligible for removal from warehousing
  • the goods will be removed from the warehouse stated in data element 2/7 (identification of warehouse) without delay and in the same state and conditions as declared
  • any additional security which may be needed will be provided
  • any duties and vat due must be accounted for unless otherwise suspended
  • all other conditions and requirements associated with removal from the customs warehouse procedure will be met
  • all items on the customs declaration must be being removed from the same warehouse and have the previous procedure code of 71 (as the third and fourth digit) in data element 1/10 (procedure code)

VAT

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination country or member state.

Security required

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota can’t be confirmed from the supporting documents.

Excise

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination member state.

Additional procedure code F06 must be declared in data element 1/11 (additional procedure code) to qualify for the exemption.

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 data element 2/2 (additional information).

42 78

Description of procedure

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.

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 are being released from a free zone (article 243 EU reg. no. 952/2013 (UCC)).

Conditions for use

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 for goods which are being released from a free zone (FZ). 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 data element 3/40 additional fiscal references identification no.

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.

A free zone (FZ) authorisation is needed to use this customs procedure, see conditions and requirements detailed in notice 3001.

The MRN of this declaration must be provided to the free zone operator for their records as evidence that the goods have been entered to a customs procedure.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage:

Goods must be intended for onward supply to another member state at the time this procedure is requested. The goods must be onward supplied:

  • within 30 days of the goods release to this customs procedure
  • in an unaltered state from the time of release to this customs procedure

Evidence of an onward shipment contract must be declared in data element 2/3 (document code).

The use of this procedure is subject to an authorisation being held for FZ.

The importer must be UK VAT registered or appoint a tax representative VAT registered in the UK to act on their behalf. The tax representative must meet the conditions of a tax representative as defined in sections 2.7 and 2.8 of notice 702. The tax representative details should be declared in data element 3/16 and 3/20. The non-UK supplier who appointed the tax representative must be declared as the Seller in data element 3/24 or 3/25.

OSR cannot be claimed if the UK importer or their UK appointed tax representative does not have a VAT registration number and an EORI.

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 procedure code may not be used with entry in declarant’s records (EIDR).

Notices:

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.

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

Declaration category:

H1 or I1.

Declaration type (data element 1/1)

CO or IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A, C or Y.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration). Enter the temporary storage declaration or stock reference number followed by the DUCR (as appropriate). Enter the goods item number from the temporary storage declaration or stock reference.
Y (supplementary declarations only - elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used). SDE (to represent the simplified declaration).
DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
For SDE: Enter the MRN for the simplified declaration.
For SDE: Enter the DUCR assigned in the commercial records to the consignment.
For SDE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the simplified declaration (SDE).
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
Enter any part numbers associated with the DUCR (as appropriate).
 

*SDE represents the simplified declaration procedure (SDP).

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (for example, ECONR, ID no. of the excise registered consignor).
This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.
The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Excise registered consignor. ECONR Enter the identification number of the excise registered consignor.
Onward supply using requested procedure 42. OSR42 Enter the name and address details of the party to whom the goods are being supplied. Enter the country of destination as a suffix to the address separated by ‘-‘.
premises name and address.
if the premises code in data element 2/7 (identification of warehouse) is that of a UK allocated free zone, do not complete a PREMS AI statement.
PREMS Enter the full name, address and country of the free zone where the goods can be examined.
Enter the premises country code as a suffix to the premises name and address separated by a ‘-‘.

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.
This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.
The specific document code references detailed below must be declared (as required).

Onward transport details:

Using the code list in appendix 5: data element 2/3 documents and other reference codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

  • the identity number of the transport contract
  • the scheduled date of the onward transport

Free zone authorisation details:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C600 For example, GB FZ The free zone authorisation number.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 For example, GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 For example, GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Identification of warehouse (data element 2/7)

Warehouse type Warehouse identifier
Codes: Z (free-zone). free zone identification number.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure (SDP) is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* The EORI number of the authorisation holder.
Deferred payment DPO* The EORI number of the DAN holder.
Authorisation for a free zone FZ The EORI number of the authorisation holder.

*CGU and DPO only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Additional fiscal references identification number (data element 3/40)

Enter the appropriate codes from the table below followed by the relevant VAT registration number to identify the parties involved in the onward supply:

Code Details to be declared
FR1 Enter the VAT identification number issued in the member state of importation for the importer designated or recognised under article 201(1) of the VAT Directive as liable for payment of VAT. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR1GB123456789).

FR1 should be used for an importer that is established and VAT registered in the UK, it cannot be used by a non VAT registered person.
FR2 Enter the VAT identification number of the customer who is liable for the VAT on the intra-community acquisition of goods in accordance with article 200(1) of the VAT Directive. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR2FR123457845).

FR2 should be used for the customer in the member state where the goods are going to, it cannot be used by a non VAT registered person.
FR3 Enter the VAT identification number issued in the member state of importation for the tax representative. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR3GB987654321).

FR3 should be used for a UK VAT registered/established agent appointed to act as an importer by a trader who is not established and VAT registered in the UK. The appointed agent/importer will be treated as importing and supplying the goods as the principal (see section 2.7 and 2.8 of VAT notice 702: Imports for the UK agent tax responsibilities), it cannot be used by a non VAT registered person.

Where a single goods item is destined for onward supply to more than 1 receiving taxable person, each receiving taxable person’s VAT registration number must be declared separately in data element 3/40 against code FR2.

A full audit trail must be held by the dispatching taxable person to identify the quantities shipped to each onward supply entity. Failure to provide these details on request may result in a demand for the relieved import VAT being issued.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

Country of destination code (data element 5/8)

Enter the appropriate code for the member state of destination using the codes specified in appendix 13: country codes, for example: JE for Jersey, GG for Guernsey. Non-UK special fiscal territories should be declared using the country code shown for the member state in appendix 13: country codes.

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
FZ authorisation. Enter ‘GBBYFZ’ Followed by the free zone ID.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the free zone authorisation held from appendix 17: data element 5/27 supervising office codes.

Guarantee type (data element 8/2)

Enter code Y where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where the method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 4278:

  • union additional procedure codes - E01, E02, F06, F15, F21, F22
  • national additional procedure codes - 000

Notes

The use of this requested procedure is dependent on the payment of any customs duties. The payment of VAT or excise duties may be suspended as these will be payable in the customs union territory of destination.

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:

  • entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been onward supplied to another member state
  • 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
  • procedure codes on a customs declaration must all be in the same declaration category for example, H1
  • entry under this procedure code is a declaration that:
  • the goods are eligible for removal from a free zone
  • the goods will be removed from the free zone stated in data element 2/7 (identification of warehouse) without delay and in the same state and conditions as declared
  • any additional security which may be needed will be provided
  • any duties and vat due must be accounted for unless otherwise suspended
  • all other conditions and requirements associated with removal from the free zone procedure will be met
  • all items on the customs declaration must be being removed from the same free zone and have the previous procedure code of 78 (as the third and fourth digit) in data element 1/10 (procedure code)

VAT

Use of this procedure code gives relief from VAT which must be accounted for, if applicable, in the destination member state.

Security required

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota can’t be confirmed from the supporting documents.

Excise

Use of this procedure code gives relief from excise duty which must be accounted for, if applicable, in the destination member state.

Additional procedure code F06 must be declared in data element 1/11 (additional procedure code) to qualify for the exemption.

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 data element 2/2 (additional information).

Requested procedure 44: release to free circulation with duty relief granted under the end use special procedure

This appendix contains the specific completion rules instructions for the 44-series procedure codes for data element 1/10 for imports.

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

This appendix includes procedure codes:

44 00

Description of procedure:

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.

Release 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.

Conditions for use:

This procedure code is used to claim duty (and where applicable VAT) relief under end use with simultaneous release for free circulation.
Any customs duties not relieved under end use, 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.

An end use authorisation is needed to use this customs procedure. 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.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage:

Evidence of eligibility for customs duty relief under end use must be held.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held. Where the additional declaration type used in data element 1/2 is: C, F, Y or Z authorisation to use the simplified declaration procedures (SDP) or Entry in Declarant’s Record (EIDR) must also be held.

Additional declaration types (data element 1/2) C, F, Y or Z cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with codes A and D in data element 1/2.

For authorisations by customs declaration (simplified authorisation) the annual usage allowed is 3 per calendar year. Each individual transaction claiming the authorisation by customs declaration is subject to a goods item value limit (data element 4/14) of £500,000. Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

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)).

Notices:

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

Declaration category:

H1, I1* or C21.

*See notes under data element 1/2 below for the requirements of a simplified declaration, under additional declaration type B or E. When B or E is used, this additional declaration type is treated as an I1 declaration category, with a modified I1 data set, but without the submission of a subsequent supplementary declaration.

Declaration type (data element 1/1)

Enter code: IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A, B, C, D, E, F, J, K, Y or Z.

*The additional declaration type B or E may only be used where the additional procedure code (data element 1/11) notes specifically allow. Where allowed, a B or E additional declaration type may be completed as an I1 declaration with a modified I1 data set (see the notes section at the end of This procedure code for more details). In these instances, a subsequent supplementary declaration is not required, see the additional procedure code (data element 1/11) notes for ‘2MO’.

The conventional rules for the simplified declaration procedure apply where additional declaration types C or F are used - a normal I1 data set should be used, and a supplementary declaration must be submitted where required.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration) Enter the temporary storage declaration or stock reference number. Enter the goods item number from the temporary storage declaration or stock reference.
Y (supplementary declarations only - elements SDE* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used). SDE (to represent the simplified declaration).
or
CLE (for the entry in declarant’s records (EIDR)).

DCR (to represent the DUCR).

DCS (to represent any DUCR part no’s).
For SDE: Enter the MRN for the simplified declaration.

For CLE: Enter the date of the EIDR

For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment.

For SDE and CLE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the simplified declaration or the entry in declarants records.
Z 355 (entry summary declaration). Enter the MRN for the entry summary declaration. Enter the goods item number from the entry summary declaration.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
enter any part numbers associated with the DUCR (as appropriate).
 

*SDE represents the simplified declaration procedure (SDP) and CLE represents the entry in declarant’s records (EIDR) procedure.

Additional information (data element 2/2)

Refer to ‘appendix 4: data element 2/2 additional information statements’ for the relevant codes and details to be declared (e.g. GEN45 authorisation holder’s consignment reference).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Authorisation by customs declaration only Special Procedure Authorisation granted on the declaration at the time of entry to the procedure. 00100 Enter ‘Simplified authorisation’.
users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.

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

Refer to appendix 5: data element 2/3 document codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Required by holders of a full end use authorisation only The following codes should be declared in data element 2/3 (as applicable,) where a full authorisation is held for end-use:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU* Enter the authorisation reference for the comprehensive guarantee used to secure the end use authorisation.
C990**
(refers to end-use authorisation for ships and platforms)
GB EUS Enter the end-use authorisation number.
N990
(refers to end-use authorisation other than for ships and platforms)
GB EUS Enter the end-use authorisation number.

*Where the same customs comprehensive guarantee is held for both end-use and deferred payment, code C505 is only required once in data element 2/3. If a separate comprehensive guarantee is held for the end-use authorisation, then CGU must be repeated quoting the second guarantee reference number.

**Where Doc code C990 is used, additional procedure code ‘1SW’ must be entered in data element 1/11.

Deferment only

When deferred payment is being used, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee used to guarantee the deferred payment.
C506 GB DPO Enter the deferment account number being used to pay the customs duty
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S Enter the appropriate document status code

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in DE4/8 method of payment codes.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R, are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required for deferment when it is only being used to pay other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* Enter the EORI number of the authorised holder
Deferred payment DPO* Enter the EORI number of the DAN holder
End-use relief EUS** Enter the EORI number of the authorised holder

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Code EUS is only required when a full authorisation is held.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3 : tax types for each tax to be paid or secured.

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from.

Appendix 9: data element 4/8: method of payment codes:

When simplified declaration procedure (SDP) or entry in declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

The method of payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an authorisation by customs declaration to secure the potential duty due at the full rate of duty.

The equivalent method of payment will be used to collect any outright payment of customs duty due at the end use rate. For example, MOP code R (deferment account deposit) declared to secure the potential duty, the system will automatically collect the end use rate of duty due from the same deferment account.

See appendix 9: data element 4/8 Methods of Payment for codes that can be used for other tax lines.

MOP code Definition
M Security Deposit - immediate payment (cash deposit)
N Security Deposit - immediate payment (CDS cash account deposit)
R Security Deposit - deferred payment (deferment account deposit)
S Importers general guarantee account (Importer self-representation)
T Agent’s general guarantee account
U Security - Importers guarantee account - standing authority (Direct/indirect representation)
V Security - Importers guarantee account - individual/specific authority (Direct/indirect representation)
Z Importers individual guarantee (e.g. C&E 250)

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the end use authorisation held from appendix 17: data element 5/27 supervising office codes list.

For fully authorised traders, the supervising customs office shown on the authorisation for end use, or where an authorisation is granted under ‘authorisation by customs declaration’, enter SPOFF code ‘GBBEL004’ for the HMRC national imports relief unit (NIRU).

Guarantee type (data element 8/2)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, enter code: `3’. For full end-use authorisation holders, either:

  • enter code ‘0’ (where a comprehensive guarantee waiver is held)
  • enter code ‘1’ (where a comprehensive guarantee is held)

Enter code` Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, provide the reference number for the guarantee or the account to be used as security (General guarantee, Deferment or cash account). The appropriate method of payment code must be declared in data element 4/8.

For full end-use authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 4400:

  • union additional procedure codes - E01, E02
  • national additional procedure codes - 000, 2MO, 1RL, 1RV, 1SW, 2CD, 2CG

Notes

The use of this requested procedure is dependent on the payment of any customs duties due at the end use rate of duty.

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:

  • 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
  • procedure codes on a customs declaration must all be in the same declaration category, for example H1
  • agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder
  • traders are reminded that failure to submit a suspension bill of discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT
  • entry under this procedure code is a declaration that:
  • the goods are eligible to claim an end use rate of duty.
  • the goods will be put to the appropriate end use within the time limit required.
  • any additional security which may be needed will be provided.
  • all other conditions and requirements associated with claiming end use procedure will be met.

VAT:

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Security required:

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

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

Additional declaration type B or E is only allowed with procedure code data element 1/10 where the additional procedure codes (data element 1/11) specifically allow, see the additional procedure code (data element 1/11) notes for ‘1MO’ and ‘2MO’.

Where a type B or E (modified I1 data set) may be used, the following data elements must be completed as a minimum:

  • data element 1/1
  • data element 1/2
  • data element 1/6
  • data element 1/9
  • data element 1/10
  • data element 1/11
  • data element 2/1
  • data element 2/2
  • data element 2/3
  • data element 2/6*
  • data element 2/7*
  • data element 3/1 and/or 3/2
  • data element 3/15 and/or 3/16
  • data element 3/18
  • data element 3/19 and/or 3/20*
  • data element 3/21*
  • data element 3/24*
  • data element 3/26*
  • data element 3/39
  • data element 4/1
  • data element 4/3*
  • data element 4/4*
  • data element 4/5*
  • data element 4/6*
  • data element 4/7*
  • data element 4/8*
  • data element 4/9*
  • data element 4/10
  • data element 4/14
  • data element 4/16
  • data element 4/17
  • data element 5/8
  • data element 5/14
  • data element 5/21*
  • data element 5/23
  • data element 5/26*
  • data element 5/27*
  • data element 6/1
  • data element 6/8 to 6/11
  • data element 6/14 to 6/17
  • data element 6/18
  • data element 7/2
  • data element 7/10
  • data element 8/6*

*Only required as per main volume 3, import data element completion rules.

44 21

Description of procedure:

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.

Release 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 are being re-imported following temporary export under outward processing (articles 259 - 262 EU reg. no. 952/2013 (UCC)).

Conditions for use:

This procedure code is used to claim duty (and where applicable VAT) relief under end use with simultaneous release for free circulation, where the goods are being re-imported following temporary export under outward processing (articles 259 - 262 EU reg. no. 952/2013 (UCC)).
Any customs duties not relieved under end use, 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.

An end use authorisation is needed to use this customs procedure. 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.

An OP authorisation, valid at the time of export, is needed to use this customs procedure. 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.

Goods may be re-imported by a different person to the person who originally exported the goods under OP.

VAT relief cannot be claimed if the goods were sold while outside the European union. See conditions for use detailed in notice 3001.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure codes used on the declaration (data element 1/11).

Restrictions on usage:

Evidence of eligibility for customs duty relief under end use must be held.

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 calculations will be required (see data element 2/3 document codes).

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held for end use.
The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held at the time the goods were exported under OP.

Where the additional declaration type used in data element 1/2 is: C, F or Y, authorisation to use the simplified declaration procedures (SDP) must also be held.

Additional declaration types (data element 1/2)C, F or Y cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with codes A and D in data element 1/2.

For authorisations by customs declaration (simplified authorisation) the annual usage allowed is 3 per calendar year. Each individual transaction claiming the authorisation by customs declaration is subject to a goods item value limit (data element 4/14) of £500,000. Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

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 procedure code cannot be used with entry in declarants records (EIDR).

Notices:

Read the guidance on outward processing.
Read the guidance on end use.
Notice 3001: customs special procedures for the union customs code.

Declaration category:

H1, I1* or C21.

Note: See notes under data element 1/2 below for the requirements of a simplified declaration, under additional declaration type B or E. When B or E is used, this additional declaration type is treated as an I1 declaration category, with a modified I1 data set, but without the submission of a subsequent supplementary declaration.

Declaration type (data element 1/1)

Enter code: IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A, B, C, D, E, F, J, K or Y.

*The additional declaration type B or E may only be used where the additional procedure code (data element 1/11) notes specifically allow. Where allowed, a B or E additional declaration type may be completed as an I1 declaration with a modified I1 data set (see the notes section at the end of This procedure code for more details). In these instances, a subsequent supplementary declaration is not required, see the additional procedure code (data element 1/11) notes for ‘2MO’.

The conventional rules for the simplified declaration procedure apply where additional declaration types C or F are used - a normal I1 data set should be used, and a supplementary declaration must be submitted where required.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration). Enter the temporary storage declaration or stock reference number. Enter the goods item number from the Temporary Storage
Y (supplementary declarations only - elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used). SDE (to represent the simplified declaration).
DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
For SDE: Enter the MRN for the simplified declaration
For SDE: Enter the DUCR assigned in the commercial records to the consignment.
For SDE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the simplified declaration.
Z 355 (entry summary declaration). Enter the MRN for the entry summary declaration. Enter the goods item number from the entry summary declaration.
Z (to represent the previous document). ZZZ (for any other previous reference) Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z (to represent the previous document). MRN (declaration/notification). Enter the MRN of the export declaration used to enter the goods to OP. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).

DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).

Enter any part numbers associated with the DUCR (as appropriate).
 

*SDE represents the simplified declaration procedure (SDP).

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statement codes for the relevant codes and details to be declared (e.g. GEN45 authorisation holder’s consignment reference).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Authorisation by customs declaration only:

Special Procedure Authorisation granted on the declaration at the time of entry to the procedure.
00100 Enter ‘Simplified authorisation’ for claims to end use
enter ‘Discharge of simplified authorisation’ for claims to OP.
users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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.
OVR01 Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override.
For example:
Duty override claimed outward processing

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

Refer to appendix 5: data element 2/3 documents and other reference codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).
Required by holders of a full end use authorisation only

The following codes should be declared in data element 2/3 (as applicable,) where a full authorisation is held for end-use:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU* Enter the authorisation reference for the comprehensive guarantee used to secure the end use authorisation.
C990** (refers to end-use authorisation for ships and platforms) GB EUS Enter the end-use authorisation number.
N990 (refers to end-use authorisation other than for ships and platforms) GB EUS Enter the end-use authorisation number.

*Where the same customs comprehensive guarantee is held for both end-use and deferred payment, code C505 is only required once in data element 2/3. If a separate comprehensive guarantee is held for the end-use authorisation, then CGU must be repeated quoting the second guarantee reference number.

**Where Doc code C990 is used, additional procedure code ‘1SW’ must be entered in data element 1/11.

All outward processing declarations:

INF2 form - enter:

Document code Document identifier Document status
C604 INF2 reference number. Enter code AE if you’re authorised to use a ‘globalised’ INF2, otherwise enter AC.

Required by holders of a full outward processing authorisation only

Enter the OP authorisation number valid at the time of export:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C019 GB OPO outward processing authorisation number.
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.

Deferment only

When deferred payment is being used, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee used to guarantee the deferred payment.
C506 GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in DE4/8 method of payment codes.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R, are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required for deferment when is only being used to pay other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver. CGU* Enter the EORI number of the authorised holder.
Deferred payment DPO* Enter the EORI number of the DAN holder.
End-use relief EUS** Enter the EORI number of the authorised holder.
Outward processing OPO The EORI number of the authorisation holder of OP at export.

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Code EUS is only required when a full authorisation is held.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3 : tax types for each tax to be paid or secured.

Tax base (data element 4/4)

data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the value of the exported goods.

Payable tax amount (data element 4/6)

Enter the amount of customs duty due at the end use rate on the re-imported products as calculated on the C&E1154.

The amount of customs duties payable must be calculated on an outward processing relief calculation for imports sheet (C&E1154), as described in notice 3001: customs special procedures for the union customs code.

Document code 9WKS should be entered in data element 2/3 (document codes) declaring the date of the C&E 1154.

Total Taxes (DE4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from.

Appendix 9: data element 4/8: method of payment codes:

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

The method of payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an authorisation by customs declaration to secure the potential duty due at the full rate of duty.

The equivalent method of payment will be used to collect any outright payment of customs duty due at the end use rate. For example, MOP code R (deferment account deposit) declared to secure the potential duty, the system will automatically collect the end use rate of duty due from the same deferment account.

See appendix 9: data element 4/8: method of payment codes for codes that can be used for other tax lines.

MOP code Definition
M Security Deposit - immediate payment (cash deposit)
N Security Deposit - immediate payment (CDS cash account deposit)
R Security Deposit - deferred payment (deferment account deposit)
S Importers general guarantee account (Importer self-representation)
T Agent’s general guarantee account
U Security - Importers guarantee account - standing authority (Direct/indirect representation)
V Security - Importers guarantee account - individual/specific authority (Direct/indirect representation)
Z Importers individual guarantee (e.g. C&E 250)

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the compensating products on importation.

Supervising customs office (data element 5/27).

Enter the supervising customs office code for the end use authorisation held from.

Appendix 17: data element 5/27 supervising office code list.

For fully authorised traders, the supervising customs office shown on the authorisation for end use, or, where an authorisation is granted under ‘authorisation by customs declaration’, enter SPOFF code ‘GBBEL004’ for the HMRC national imports relief unit (NIRU).

Guarantee Type (data element 8/2).

Where an authorisation is granted under the ‘Authorisation by customs declaration’, enter code: 3. For full end-use authorisation holders:

  • enter code ‘0’ (where a comprehensive guarantee waiver is held)
  • enter code ‘1’ (where a comprehensive guarantee is held)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3).

Where an authorisation is granted under the ‘Authorisation by customs declaration’, provide the reference number for the guarantee or the account to be used as security (General guarantee, Deferment or cash account). The appropriate method of payment code must be declared in data element 4/8.

For full end-use authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where method of payment codes N or P are declared in data element 4/8 method of payment.

Statistical value (data element 8/7)

The statistical value must be declared in GBP (£ sterling) as the value of the compensating products. The statistical value must include:

  • the value of the previously exported unprocessed goods plus
  • the value added during the processing operation

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 4421:

  • union additional procedure codes - none
  • national additional procedure codes - 000, 1MO, 1RV, 1SW, 2CD, 2CG, 46P, 48P

Notes

The use of this requested procedure is dependent on the payment of any customs duties due at the end use rate of duty.

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:

  • 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
  • procedure codes on a customs declaration must all be in the same declaration category - H1
  • traders are reminded that failure to submit a suspension bill of discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT
  • agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder
  • entry under this procedure code is a declaration that:
  • the goods are eligible to claim an end use rate of duty
  • the goods will be put to the appropriate end use within the time limit required
  • any additional security which may be needed will be provided
  • all other conditions and requirements associated with claiming end use procedure will be met

Additional documents needed:

  • a copy of the export entry and/or a copy of the departure message, clearly showing the MRN is needed
  • 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
  • form INF 2 is available to support claim to outward processing
  • a C&E 1154 has been completed to evidence the calculations used
  • documentary evidence of the identity and value of the temporary exported goods
  • evidence of repair costs where applicable
  • copy of warranty document or other evidence, where applicable if any repair is free of charge
  • where the OP authorisation was granted at the time of export under the authorisation by customs declaration a copy of the authorisation letter issued by NIRU must be provided to customs (on request) unless the MRN details of the export declaration have been declared in data element 2/1 (previous documents)
  • where an extended guarantee has been purchased with the goods or the replacement is chargeable, this will be liable to charges on re-importation

VAT:

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Security required:

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

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

Additional declaration type B or E is only allowed with procedure code data element 1/10 where the additional procedure codes (data element 1/11) specifically allow, see the additional procedure code (data element 1/11) notes for ‘2MO’.
Where a type B or E (modified I1 data set) may be used, the following data elements must be completed as a minimum:

  • data element 1/1
  • data element 1/2
  • data element 1/9
  • data element 1/10
  • data element 1/11
  • data element 2/1
  • data element 2/2
  • data element 2/3
  • data element 2/6*
  • data element 2/7*
  • data element 3/1 and/or 3/2
  • data element 3/15 and/or 3/16
  • data element 3/18
  • data element 3/19 and/or 3/20*
  • data element 3/21*
  • data element 3/24*
  • data element 3/26
  • data element 3/39
  • data element 4/1
  • data element 4/3
  • data element 4/4
  • data element 4/5
  • data element 4/6
  • data element 4/7
  • data element 4/8
  • data element 4/9
  • data element 4/10
  • data element 4/14
  • data element 4/16
  • data element 4/17
  • data element 5/8
  • data element 5/14
  • data element 5/21
  • data element 5/23
  • data element 5/26
  • data element 5/27
  • data element 6/1
  • data element 6/8 to 6/11
  • data element 6/14 to 6/17
  • data element 6/18
  • data element 7/2
  • data element 7/10
  • data element 8/6

*Only required as per main volume 3, import data element completion rules.

44 22

Description of procedure:

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.

Release 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 are being re-imported following temporary export under outward processing for goods not covered by procedure code 44 21 (articles 259 - 262 EU reg. no. 952/2013 (UCC)).

This procedure covers goods reimported after process, adaptation, reworking or making up outside the community, (other than under the procedures referred to under code 4421). This code covers the following situations:

  • the simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Regulation (EC) No 3036/94)
  • temporary export of goods from the union for repair, processing, adaptation, making up or re-working where no customs duties will be due at re-importation

Conditions for use:

This procedure code is used to claim duty (and where applicable VAT) relief under end use with simultaneous release for free circulation, where the goods are being re-imported following temporary export under outward processing for goods not covered by procedure code 44 21 (articles 259 - 262 EU reg. no. 952/2013 (UCC)).
Any customs duties not relieved under end use, 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.

An end use authorisation is needed to use this customs procedure. 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.

An OP authorisation, valid at the time of export, is needed to use this customs procedure. 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.

Goods may be re-imported by a different person to the person who originally exported the goods under OP.

VAT relief cannot be claimed if the goods were sold while outside the European union. See conditions for use detailed in notice 3001.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure codes used on the declaration (data element 1/11).

Restrictions on usage:

Evidence of eligibility for customs duty relief under end use must be held.

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 calculations will be required (see data element 2/3 document codes).

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held for end use.
The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held at the time the goods were exported under OP.

Where the additional declaration type used in data element 1/2 is: C, F or Y, authorisation to use the simplified declaration procedures (SDP) must also be held.

Additional declaration types (data element 1/2) C, F, Y or Z cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with codes A and D in data element 1/2.

For authorisations by customs declaration (simplified authorisation) the annual usage allowed is 3 per calendar year. Each individual transaction claiming the authorisation by customs declaration is subject to a goods item value limit (data element 4/14) of £500,000. Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

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 procedure code cannot be used with entry in declarants records (EIDR).

Notices:

Read the guidance on outward processing.
Information on end use.
Notice 3001: customs special procedures for the union customs code.

Declaration category:

H1, I1* or C21.

*See notes under data element 1/2 below for the requirements of a simplified declaration, under additional declaration type B or E. When B or E is used, this additional declaration type is treated as an I1 declaration category, with a modified I1 data set, but without the submission of a subsequent supplementary declaration.

Declaration type (data element 1/1)

Enter code: IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A, B, C, D, E, F, J, K or Y.

*The additional declaration type B or E may only be used where the additional procedure code (data element 1/11) notes specifically allow. Where allowed, a B or E additional declaration type may be completed as an I1 declaration with a modified I1 data set (see the notes section at the end of This procedure code for more details). In these instances, a subsequent supplementary declaration is not required, see the additional procedure code (data element 1/11) notes for ‘2MO’.

The conventional rules for the simplified declaration procedure apply where additional declaration types C or F are used - a normal I1 data set should be used, and a supplementary declaration must be submitted where required.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration). Enter the temporary storage declaration or stock reference number. Enter the goods item number from the temporary storage declaration or stock reference.
Y (supplementary declarations only - elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used). SDE (to represent the simplified declaration).

DCR (to represent the DUCR).

DCS (to represent any DUCR part no’s).
For SDE: Enter the MRN for the simplified declaration.

For SDE: Enter the DUCR assigned in the commercial records to the consignment.

For SDE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the simplified declaration
Z 355 (entry summary declaration). Enter the MRN for the entry summary declaration. Enter the goods item number from the entry summary declaration.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z (to represent the previous document). MRN (declaration/notification). Enter the MRN of the export declaration used to enter the goods to OP. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).

DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).

Enter any part numbers associated with the DUCR (as appropriate).
 

*SDE represents the simplified declaration procedure (SDP).

Additional information (data element 2/2)

Refer to ‘appendix data element 2/2 additional information statements’ for the relevant codes and details to be declared (for example, GEN45 authorisation holder’s consignment reference).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Authorisation by customs declaration only:

Special Procedure Authorisation granted on the declaration at the time of entry to the procedure.
00100 Enter ‘Simplified authorisation’ for claims to end use
enter ‘Discharge of simplified authorisation’ for claims to OP.
note: Users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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.
OVR01 Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override.
for example:
Duty override claimed outward processing

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

Refer to appendix 5: data element 2/3 document codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Required by holders of a full end use authorisation only

The following codes should be declared in data element 2/3 (as applicable,) where a full authorisation is held for end-use:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU* Enter the authorisation reference for the comprehensive guarantee used to secure the end use authorisation.
C990** (refers to end-use authorisation for ships and platforms) GB EUS Enter the end-use authorisation number.
N990 (refers to end-use authorisation other than for ships and platforms) GB EUS Enter the end-use authorisation number.

*Where the same customs comprehensive guarantee is held for both end-use and deferred payment, code C505 is only required once in data element 2/3. If a separate comprehensive guarantee is held for the end-use authorisation, then CGU must be repeated quoting the second guarantee reference number.

**Where Doc code C990 is used, additional procedure code ‘1SW’ must be entered in data element 1/11.

All outward processing declarations:

INF2 form - enter:

Document code Document identifier Document status
C604 INF2 reference number. Enter code AE if you’re authorised to use a ‘globalised’ INF2, otherwise enter AC.

Required by holders of a full outward processing authorisation only

Enter the OP authorisation number valid at the time of export:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C019 GB OPO outward processing authorisation number.
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.

Deferment only

When deferred payment is being used, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee used to guarantee the deferred payment.
C506 GB DPO Enter the deferment account number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in DE4/8 method of payment codes.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R, are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either.

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format.

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required for deferment when is only being used to pay other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* Enter the EORI number of the authorised holder
Deferred payment DPO* Enter the EORI number of the DAN holder
End-use relief EUS** Enter the EORI number of the authorised holder
Outward processing OPO** The EORI number of the authorisation holder of OP at export.

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Codes EUS and OPO are only required when a full authorisation is held.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3 : tax types for each tax to be paid or secured.

Tax base (data element 4/4)

data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the value of the exported goods.

Payable tax amount (data element 4/6)

Enter the amount of customs duty due at the end use rate on the re-imported products as calculated on the C&E1154. Enter the amount of revenue due against each other tax type where applicable.

The amount of customs duties payable must be calculated on an outward processing relief calculation for imports sheet (C&E1154), as described in notice 3001: customs special procedures for the union customs code.

Document code 9WKS should be entered in data element 2/3 (document codes) declaring the date of the C&E 1154.

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from.

Appendix 9: data element 4/8: method of payment codes:

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

The method of payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an authorisation by customs declaration to secure the potential duty due at the full rate of duty.

The equivalent method of payment will be used to collect any outright payment of customs duty due at the end use rate. For example, MOP code R (deferment account deposit) declared to secure the potential duty, the system will automatically collect the end use rate of duty due from the same deferment account.

See appendix 9: data element 4/8: method of payment codes for codes that can be used for other tax lines.

MOP code Definition
M Security Deposit - immediate payment (cash deposit)
N Security Deposit - immediate payment (CDS cash account deposit)
R Security Deposit - deferred payment (deferment account deposit)
S Importers general guarantee account (Importer self-representation)
T Agent’s general guarantee account
U Security - Importers guarantee account - standing authority (Direct/indirect representation)
V Security - Importers guarantee account - individual/specific authority (Direct/indirect representation)
Z Importers individual guarantee (e.g. C&E 250)

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the compensating products on importation.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the end use authorisation held from.

Appendix 17: data element 5/27 supervising office code list:

For fully authorised traders, the supervising customs office shown on the authorisation for end use, or where an authorisation is granted under ‘authorisation by customs declaration’, enter SPOFF code ‘GBBEL004’ for the HMRC national imports relief unit (NIRU).

Guarantee type (data element 8/2)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, enter code: 3. For full end-use authorisation holders:

  • enter code ‘0’ (where a comprehensive guarantee waiver is held)
  • enter code ‘1’ (where a comprehensive guarantee is held)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, provide the reference number for the guarantee or the account to be used as security (General guarantee, Deferment or cash account). The appropriate method of payment code must be declared in data element 4/8.

For full end-use authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where method of payment codes N or P are declared in data element 4/8 method of payment.

Statistical value (data element 8/7)

The statistical value must be declared in GBP (£ sterling) as the value of the compensating products. The statistical value must include:

  • the value of the previously exported unprocessed goods plus
  • the value added during the processing operation

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 4422:

  • union additional procedure codes - B02, B03
  • national additional procedure codes - 000, 2MO, 1SW, 1RV, 2CD, 2CG, 46P, 48P

Notes

The use of this requested procedure is dependent on the payment of any customs duties due at the end use rate of duty.

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:

  • 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
  • procedure codes on a customs declaration must all be in the same declaration category, for example, H1
  • traders are reminded that failure to submit a suspension bill of discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT
  • agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder
  • entry under this procedure code is a declaration that:
  • the goods are eligible to claim an end use rate of duty
  • the goods will be put to the appropriate end use within the time limit required
  • any additional security which may be needed will be provided
  • all other conditions and requirements associated with claiming end use procedure will be met

Additional documents needed:

  • a copy of the export entry and/or a copy of the departure message, clearly showing the MRN is needed
  • 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
  • form INF 2 is available to support claim to outward processing
  • a C&E 1154 has been completed to evidence the calculations used
  • documentary evidence of the identity and value of the temporary exported goods
  • evidence of repair costs where applicable
  • copy of warranty document or other evidence, where applicable if any repair is free of charge
  • where OPT requirements are met, a DIT import licence is not needed for the processed goods
  • if the OPT requirements are not met, the processed goods may only be imported under the authority of a DIT licence
  • if the exported goods are imported into the UK without having been processed they may need a DIT import licence unless they are EU origin goods
  • documentary proof of origin (DPO) will be needed for certain goods falling within Chapters 51 to 63 of the UK Trade Tariff. The appropriate document code for the DPO is required in data element 2/3 (document codes)
  • where the OP authorisation was granted at the time of export under the authorisation by customs declaration a copy of the authorisation letter issued by NIRU must be provided to customs (on request) unless the MRN details of the export declaration have been declared in data element 2/1 (previous documents)
  • where an extended guarantee has been purchased with the goods or the replacement is chargeable, this will be liable to charges on re-importation

VAT:

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Security required:

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

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

Additional declaration type B or E is only allowed with procedure code data element 1/10 where the additional procedure codes (data element 1/11) specifically allow, see the additional procedure code (data element 1/11) notes for ‘2MO’.
Where a type B or E (modified I1 data set) may be used, the following data elements must be completed as a minimum:

  • data element 1/1
  • data element 1/2
  • data element 1/9
  • data element 1/10
  • data element 1/11
  • data element 2/1
  • data element 2/2
  • data element 2/3
  • data element 2/6*
  • data element 2/7*
  • data element 3/1 and/or 3/2
  • data element 3/15 and/or 3/16
  • data element 3/18
  • data element 3/19 and/or 3/20*
  • data element 3/21*
  • data element 3/24*
  • data element 3/26*
  • data element 3/39
  • data element 4/1
  • data element 4/3
  • data element 4/4
  • data element 4/5
  • data element 4/6
  • data element 4/7
  • data element 4/8
  • data element 4/9
  • data element 4/10
  • data element 4/14
  • data element 4/16
  • data element 4/17
  • data element 5/8
  • data element 5/14
  • data element 5/21
  • data element 5/23
  • data element 5/26
  • data element 5/27
  • data element 6/1
  • data element 6/8 to 6/11
  • data element 6/14 to 6/17
  • data element 6/18
  • data element 7/2
  • data element 7/10
  • data element 8/6

*Only required as per main volume 3, import data element completion rules.

44 51

Description of procedure

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.

Release 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 been previously entered to IP (article 256 EU reg. no. 952/2013 (UCC)).

Conditions for use

This procedure code is used to claim duty (and where applicable VAT) relief under end use with simultaneous release for free circulation for goods which were previously entered to IP.

Any customs duties not relieved under end use, 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.

An end use authorisation is needed to use this customs procedure. 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.

An IP authorisation, valid at the time the goods were entered to IP, is needed to use this customs procedure. 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.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

Evidence of eligibility for customs duty relief under end use must be held.

Evidence of eligibility for customs duty relief under the IP procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see data element 2/3 document codes).

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held for end use.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held at the time the goods were entered to IP.

Where the additional declaration type used in data element 1/2 is: Z authorisation to use Entry in Declarant’s Record (EIDR) must also be held.

Additional declaration types (data element 1/2)Z cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with codes A in data element 1/2.

For authorisations by customs declaration (simplified authorisation) the annual usage allowed is 3 per calendar year. Each individual transaction claiming the authorisation by customs declaration is subject to a goods item value limit (data element 4/14) of £500,000. Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

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)).

Notices:

Read the guidance on end use.

Read the guidance on IP.

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

Declaration category:

H1 and I1*.
*See notes under data element 1/2 below for the requirements of a simplified declaration, under additional declaration type B or E. When B or E is used, this additional declaration type is treated as an I1 declaration category, with a modified I1 data set, but without the submission of a subsequent supplementary declaration.

Declaration type (data element 1/1)

Enter code: IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A, B* or Z.

*The additional declaration type B may only be used where the additional procedure code (data element 1/11) notes specifically allow. Where allowed, a B additional declaration type may be completed as an I1 declaration with a modified I1 data set (see the notes section at the end of This procedure code for more details). In these instances, a subsequent supplementary declaration is not required, see the additional procedure code (data element 1/11) notes for ‘1MO’ and ‘2MO’.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Y (supplementary declarations only - elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used). CLE (for the entry in declarant’s records (EIDR)).
DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
For CLE: Enter the date of the EIDR
for CLE: Enter the DUCR assigned in the commercial records to the consignment.
for CLE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the entry in declarant’s records.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z MRN (declaration/notification). Enter the MRN of the declaration used to enter the goods to IP. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
enter any part numbers associated with the DUCR (as appropriate).
 

*CLE represents the entry in declarant’s records (EIDR) procedure.

Additional information (data element 2/2)

Refer to appendix 4 data element 2/2 additional information statements for the relevant codes and details to be declared (e.g. GEN45 authorisation holder’s consignment reference).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Authorisation by customs declaration only:

Special Procedure Authorisation granted on the declaration at the time of entry to the procedure.
00100 Enter ‘Simplified authorisation’ for claims to end use

Enter ‘Discharge of simplified authorisation’ for IP.

Users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Full authorisation holders only:

Discharge of IP (article 241(1) EU reg. no. 2015/2446 (DA)).
10200 Enter ‘IP’ followed by the relevant authorisation number or INF number.
Discharge of IP (specific commercial policy measures)Where goods placed under the IP procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to notice 3001) 10300 Enter ‘IP CPM’.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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. This AI code must be used with DE1/11 additional procedure code F44. See DE1/11 additional procedure code notes for details
GEN86 Enter ‘article 86(3)’.
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.
OVR01 Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override.
For example:
Duty override claimed IP

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

Refer to appendix 5: data element 2/3 document codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C514 to be declared when entry in declarant’s records (EIDR) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Required by holders of a full end use authorisation only

The following codes should be declared in data element 2/3 (as applicable,) where a full authorisation is held for end-use:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU* Enter the authorisation reference for the comprehensive guarantee used to secure the end use authorisation.
C990**
(refers to end-use authorisation for ships and platforms)
EUS Enter the end-use authorisation number.  
N990
(refers to end-use authorisation other than for ships and platforms)
GB EUS Enter the end-use authorisation number.

*Where the same customs comprehensive guarantee is held for both end-use and deferred payment, code C505 is only required once in data element 2/3. If a separate comprehensive guarantee is held for the end-use authorisation, then CGU must be repeated quoting the second guarantee reference number.

**Where Doc code C990 is used, additional procedure code ‘1SW’ must be entered in data element 1/11.

Required by holders of a full IP authorisation only

Enter the IP authorisation number valid at the time the goods were entered to IP:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C601 GB IPO IP authorisation number.

Deferment only

When deferred payment is being used, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee used to guarantee the deferred payment.
C506 GB DPO Enter the deferment account number being used to pay the customs duty
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S Enter the appropriate document status code

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in DE4/8 method of payment codes.

IP declarations where article 86(3) UCC customs debt rules are being used.

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.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R, are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required for deferment when is only being used to pay other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, EIR to be declared when entry in declarants records (EIDR) is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned.

The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* Enter the EORI number of the authorised holder
Deferred payment DPO* Enter the EORI number of the DAN holder
End-use relief EUS** Enter the EORI number of the authorised holder
IP IPO** The EORI number of the authorisation holder of IP at the time of entry to the procedure.

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Codes EUS and IPO are only required when a full authorisation is held.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3 : tax types for each tax to be paid or secured.

Tax base (data element 4/4)

data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the value of the goods originally entered to IP.

Payable tax amount (data element 4/6)

Enter the amount of customs duty due at the end use rate on the compensating products being released to free circulation.

Document code 9WKS should be entered in data element 2/3 (document codes).

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from.

Appendix 9: data element 4/8: method of payment codes:

When entry in declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

The method of payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an authorisation by customs declaration to secure the potential duty due at the full rate of duty.

The equivalent method of payment will be used to collect any outright payment of customs duty due at the end use rate. For example, MOP code R (deferment account deposit) declared to secure the potential duty, the system will automatically collect the end use rate of duty due from the same deferment account.

See appendix 9: data element 4/8: method of payment codes for codes that can be used for other tax lines.

MOP code Definition
M Security Deposit - immediate payment (cash deposit)
N Security Deposit - immediate payment (CDS cash account deposit)
R Security Deposit - deferred payment (deferment account deposit)
S Importers general guarantee account (Importer self-representation)
T Agent’s general guarantee account
U Security - Importers guarantee account - standing authority (Direct/indirect representation)
V Security - Importers guarantee account - individual/specific authority (Direct/indirect representation)
Z Importers individual guarantee (e.g. C&E 250)

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the processed/compensating products resulting from IP and now being released to free circulation.

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
Full IP authorisation Enter ‘GBBYIP’ Followed by the IP authorisation number.
Authorisation by customs declaration Enter ‘GBBU’ Followed by the appropriate GB UN/LOCODE code*.

*Select the GB UN/LOCODE code from appendix 16I: data element 5/23: GB Place Names and UN/LOCODE code List for the nearest place name to the premises where the goods are located.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the end use authorisation held from.

Appendix 17: data element 5/27 Supervising Office code List.

For fully authorised traders, the supervising customs office shown on the authorisation for end use, or where an authorisation is granted under ‘Authorisation by customs declaration’, enter SPOFF code ‘GBBEL004’ for the HMRC national imports relief unit (NIRU).

Details of goods (data element 6/8 to 6/17)

Enter the details of the goods in terms of the processed/compensating products.

Guarantee type (data element 8/2)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, enter code: 3. For full end-use authorisation holders:

  • enter code ‘0’ (where a comprehensive guarantee waiver is held)
  • enter code ‘1’ (where a comprehensive guarantee is held)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, provide the reference number for the guarantee or the account to be used as security (General guarantee, Deferment or cash account). The appropriate method of payment code must be declared in data element 4/8.

For full end-use authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 4451:

  • union additional procedure codes - F44
  • national additional procedure codes - 000, 2MO, 1RV, 1SW

Notes

The use of this requested procedure is dependent on the payment of any customs duties due at the end use rate of duty.

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:

  • 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.
  • procedure codes on a customs declaration must all be in the same declaration category - H1.
  • code F44 may not be used on the diversion to Free Circulation unless F44 was also quoted on the original declaration (in DE1/11 (additional procedure code) placing the goods under IP.
  • where the authorisation was granted at the time of entry to IP under the authorisation by customs declaration a copy of the authorisation letter issued by NIRU must be provided to customs (on request) unless the MRN details of the declaration have been declared in data element 2/1 (previous documents).
  • if the goods were first entered to IP in another member state, you must use procedure code 4454 instead.
  • traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.
  • agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder.
  • entry under this procedure code is a declaration that:
  • the goods are eligible to claim an end use rate of duty.
  • the goods will be put to the appropriate end use within the time limit required.
  • any additional security which may be needed will be provided.
  • all other conditions and requirements associated with claiming end use procedure will be met.

VAT:

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Security required:

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

When replacements are imported under the Standard Exchange System (SES) with earlier exportation, 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 prior export of the goods being replaced.

Excise:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

Additional declaration type B (data element 1/2) Modified I1 Data Set:

Additional declaration type B or E is only allowed with procedure code data element 1/10 where the additional procedure codes (data element 1/11) specifically allow, see the additional procedure code (data element 1/11) notes for ‘2MO’.

Where a type B or E (modified I1 Data Set) may be used, the following data elements must be completed as a minimum:

  • data element 1/1
  • data element 1/2
  • data element 1/9
  • data element 1/10
  • data element 1/11
  • data element 2/1
  • data element 2/2
  • data element 2/3
  • data element 2/6*
  • data element 2/7*
  • data element 3/1 and/or 3/2
  • data element 3/15 and/or 3/16
  • data element 3/18
  • data element 3/19 and/or 3/20*
  • data element 3/21*
  • data element 3/24*
  • data element 3/26*
  • data element 3/39
  • data element 4/1
  • data element 4/3
  • data element 4/4
  • data element 4/5
  • data element 4/6
  • data element 4/7
  • data element 4/8
  • data element 4/9
  • data element 4/10
  • data element 4/14
  • data element 4/16
  • data element 4/17
  • data element 5/8
  • data element 5/14
  • data element 5/21
  • data element 5/23
  • data element 5/26
  • data element 5/27
  • data element 6/1
  • data element 6/8 to 6/11
  • data element 6/14 to 6/17
  • data element 6/18
  • data element 7/2
  • data element 7/10
  • data element 8/6

*Only required as per main Volume 3, import data element completion rules.

44 53

Description of procedure:

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.

Release 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 been previously entered to temporary admission (article 250 EU reg. no. 952/2013 (UCC)).

Conditions for use:

This procedure code is used to claim duty (and where applicable VAT) relief under end use with simultaneous release for free circulation for goods which were previously entered to temporary admission (TA).

Any customs duties not relieved under end use, 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.

An end use authorisation is needed to use this customs procedure. 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.

A temporary admission (TA) authorisation, valid at the time the goods were entered to TA, is needed to use this customs procedure. 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.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage:

Evidence of eligibility for customs duty relief under end use must be held.

Evidence of eligibility for customs duty relief under the temporary admission (TA) procedure must be held.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held for end use.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held at the time the goods were entered to TA.

Where the additional declaration type used in data element 1/2 is: Z authorisation to use Entry in Declarant’s Record (EIDR) must also be held.

Additional declaration types (data element 1/2)Z cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with codes A in data element 1/2.

For end use Authorisations by customs declaration (simplified authorisation) the annual usage allowed is 3 per calendar year. Each individual transaction claiming the authorisation by customs declaration is subject to a goods item value limit (data element 4/14) of £500,000. These limits do not apply to temporary admission Authorisation by customs declaration. Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

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)).

Notices:

Read the guidance on end use.

Read the guidance on temporary admission.

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

Declaration category:

H1 or I1*.

*See notes under data element 1/2 below for the requirements of a simplified declaration, under additional declaration type B or E. When B or E is used, this additional declaration type is treated as an I1 declaration category, with a modified I1 data set, but without the submission of a subsequent supplementary declaration.

Declaration type (data element 1/1)

Enter code: IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A, B* or Z.

*The additional declaration type B may only be used where the additional procedure code (data element 1/11) notes specifically allow. Where allowed, a B additional declaration type may be completed as an I1 declaration with a modified I1 data set (see the Notes section at the end of this procedure code for more details). In these instances, a subsequent supplementary declaration is not required, see the additional procedure code (data element 1/11) notes for ‘2MO’.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
Y (supplementary declarations only - elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used). CLE (for the entry in declarant’s records (EIDR)).
DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
For CLE: Enter the date of the EIDR
for CLE: Enter the DUCR assigned in the commercial records to the consignment.
for CLE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the entry in declarant’s records.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z MRN (Declaration/notification). Enter the MRN of the declaration used to enter the goods to IP. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).

DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).

Enter any part numbers associated with the DUCR (as appropriate).
 

*CLE represents the entry in declarant’s records (EIDR) procedure.

Additional information (data element 2/2)

Refer to appendix 4 data element 2/2 additional information statements for the relevant codes and details to be declared (e.g. GEN45 authorisation holder’s consignment reference).
This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.
The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Authorisation by customs declaration only:

Special Procedure Authorisation granted on the declaration at the time of entry to the procedure.
00100 Enter ‘Simplified authorisation’ for claims to end use
enter ‘Discharge of Simplified Authorisation’ for TA.

Note: Users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Full authorisation holders only:

Discharge of temporary admission (article 238 EU reg. no. 2015/2446 (DA)).
10500 Enter ‘TA’ followed by the relevant authorisation number
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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 temporary admission with Partial Relief

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

Refer to appendix 5: data element 2/3 document codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C514 to be declared when entry in declarant’s records (EIDR) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Required by holders of a full end use authorisation only

The following codes should be declared in data element 2/3 (as applicable,) where a full authorisation is held for end-use.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU* Enter the authorisation reference for the comprehensive guarantee used to secure the end use authorisation.
C990**
(refers to end-use authorisation for ships and platforms)
GB EUS Enter the end-use authorisation number.
N990
(refers to end-use authorisation other than for ships and platforms)
GB EUS Enter the end-use authorisation number.

*Where the same customs comprehensive guarantee is held for both end-use and deferred payment, code C505 is only required once in data element 2/3. If a separate comprehensive guarantee is held for the end-use authorisation, then CGU must be repeated quoting the second guarantee reference number.

**Where Doc code C990 is used, additional procedure code ‘1SW’ must be entered in data element 1/11.

Required by holders of a full temporary admission authorisation only.

Enter the TA authorisation number valid at the time the goods were entered to TA.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C516 GB TEA temporary admission authorisation number.

Deferment only

When deferred payment is being used, enter the following document codes.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee used to guarantee the deferred payment.
C506 GB DPO Enter the deferment account number being used to pay the customs duty
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S Enter the appropriate document status code

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in DE4/8 method of payment codes.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R, are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format.

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required for deferment when it is only being used to pay other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, EUS to be declared when end use is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* Enter the EORI number of the authorised holder
Deferred payment DPO* Enter the EORI number of the DAN holder
End-use relief EUS** Enter the EORI number of the authorised holder
Temporary Admission TEA The EORI number of the authorisation holder of TA at the time of entry to the procedure.

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Codes EUS and TEA are only required when a full authorisation is held.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: Tax Types for each tax to be paid or secured.

Tax base (data element 4/4) (for use on TA with partial relief declarations only)

Data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the amount of any revenue paid against each Tax type (data element 4/3) whilst the goods were held under TA (TA with partial relief only).

Payable tax amount (data element 4/6)

Enter the amount of customs duty payable at the end use rate on the goods release to free circulation (minus any revenue previously paid, see data element 4/4). Enter the amount of revenue due against each other tax type where applicable.

Enter the MRN of the customs declaration originally used to enter the goods to TA in data element 2/1 as a previous document as evidence of the manual revenue calculation.

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When entry in declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

The method of payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an authorisation by customs declaration to secure the potential duty due at the full rate of duty.

The equivalent method of payment will be used to collect any outright payment of customs duty due at the end use rate. For example, MOP code R (deferment account deposit) declared to secure the potential duty, the system will automatically collect the end use rate of duty due from the same deferment account.

See appendix 9: data element 4/8: method of payment codes for codes that can be used for other tax lines.

MOP code Definition
M Security Deposit - immediate payment (cash deposit)
N Security Deposit - immediate payment (CDS cash account deposit)
R Security Deposit - deferred payment (deferment account deposit)
S Importers general guarantee account (Importer self-representation)
T Agent’s general guarantee account
U Security - Importers guarantee account - standing authority (Direct/indirect representation)
V Security - Importers guarantee account - individual/specific authority (Direct/indirect representation)
Z Importers individual guarantee (e.g. C&E 250)

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the goods on their release to free circulation (for example, auction hammer price).

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
Full IP authorisation Enter ‘GBBYTA’ Followed by the TA authorisation number
Authorisation by customs declaration Enter ‘GBBU’ Followed by the appropriate GB UN/LOCODE code*

*Select the GB UN/LOCODE code from appendix 16I: data element 5/23: GB Place Names and UN/LOCODE code List for the nearest place name to the premises where the goods are located. ###Supervising customs office (data element 5/27)

Enter the supervising customs office code for the end use authorisation held from.

Appendix 17: data element 5/27 Supervising Office code List:

For fully authorised traders, the supervising customs office shown on the authorisation for end use, or where an authorisation is granted under ‘Authorisation by customs declaration’, enter SPOFF code ‘GBBEL004’ for the HMRC national imports relief unit (NIRU).

Guarantee type (data element 8/2)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, enter code: 3.

For full end-use authorisation holders:

  • enter code ‘0’ (where a comprehensive guarantee waiver is held)
  • enter code ‘1’ (where a comprehensive guarantee is held)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, provide the reference number for the guarantee or the account to be used as security (General guarantee, Deferment or cash account). The appropriate method of payment code must be declared in data element 4/8.

For full end-use authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 4453:

  • union additional procedure codes - none
  • national additional procedure codes - 000, 1RV, 1SW

Notes

The use of this requested procedure is dependent on the payment of any customs duties due at the end use rate of duty.

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:

  • 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
  • procedure codes on a customs declaration must all be in the same declaration category - H1
  • where the authorisation was granted at the time of entry to TA under the authorisation by customs declaration a copy of the authorisation letter issued by NTAS must be provided to customs (on request) unless the MRN details of the declaration have been declared in data element 2/1 (previous documents)
  • traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT
  • agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder
  • entry under this procedure code is a declaration that:
  • the goods are eligible to claim an end use rate of duty
  • the goods will be put to the appropriate end use within the time limit required
  • any additional security which may be needed will be provided
  • all other conditions and requirements associated with claiming end use procedure will be met

VAT

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Security required

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

Additional declaration type B (data element 1/2) Modified I1 Data Set

Additional declaration type B or E is only allowed with procedure code data element 1/10 where the additional procedure codes (data element 1/11) specifically allow, see the additional procedure code (data element 1/11) notes for ‘2MO’.

Where a type B or E (modified I1 data set) may be used, the following data elements must be completed as a minimum:

  • data element 1/1
  • data element 1/2
  • data element 1/9
  • data element 1/10
  • data element 1/11
  • data element 2/1
  • data element 2/2
  • data element 2/3
  • data element 2/6*
  • data element 2/7*
  • data element 3/1 and/or 3/2
  • data element 3/15 and/or 3/16
  • data element 3/18
  • data element 3/19 and/or 3/20*
  • data element 3/21*
  • data element 3/24*
  • data element 3/26*
  • data element 3/39
  • data element 4/1
  • data element 4/3
  • data element 4/4
  • data element 4/5
  • data element 4/6
  • data element 4/7
  • data element 4/8
  • data element 4/9
  • data element 4/10
  • data element 4/14
  • data element 4/16
  • data element 4/17
  • data element 5/8
  • data element 5/14
  • data element 5/21
  • data element 5/23
  • data element 5/26
  • data element 5/27
  • data element 6/1
  • data element 6/8 to 6/11
  • data element 6/14 to 6/17
  • data element 6/18
  • data element 7/10
  • data element 8/6

*Only required as per main Volume 3, import data element completion rules.

44 54

Description of procedure

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.

Release 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 been previously entered to IP in another member state (articles 211(1) and 256 EU reg. no. 952/2013 (UCC)).

Conditions for use

This procedure code is used to claim duty (and where applicable VAT) relief under end use with simultaneous release for free circulation for goods which were previously entered to IP in another member state.

Any customs duties not relieved under end use, 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.

An end use authorisation is needed to use this customs procedure. 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.

A full, multi-state IP authorisation, valid at the time the goods were entered to IP, is needed to use this customs procedure, see conditions and requirements detailed in notice 3001.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

Evidence of eligibility for customs duty relief under end use must be held.

Evidence of eligibility for customs duty relief under the IP procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see data element 2/3 document codes).

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held for end use.

The use of this procedure is subject to a full multi-state authorisation being held for IP.

Authorisation by customs declaration cannot be used with this procedure code.

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 procedure code may not be used with simplified declaration procedure (SDP) or entry in declarant’s records (EIDR).

Notices

Read the guidance on end use.

Read the guidance on IP.

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

Declaration category

H1.

Declaration type (data element 1/1)

Enter code: IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply.

Document category Previous document type Previous document reference Goods item identifier
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z MRN (Declaration/notification). Enter the MRN of the declaration used to enter the goods to IP. Enter the goods item number from the previous document
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part nos).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
enter any part numbers associated with the DUCR (as appropriate).
 

Additional information (data element 2/2)

Refer to appendix 4 data element 2/2 additional information statements for the relevant codes and details to be declared (e.g. GEN45 authorisation holder’s consignment reference).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2.

Coverage AI statement code Details to be declared
Full authorisation holders only:

Discharge of IP (article 241(1) EU reg. no. 2015/2446 (DA)).
10200 Enter ‘IP’ followed by the relevant authorisation number or INF number.
Discharge of IP (specific commercial policy measures)Where goods placed under the IP procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to notice 3001). 10300 Enter ‘IP CPM’.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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. This AI code must be used with DE1/11 additional procedure code F44. See DE1/11 additional procedure code notes for details.
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 IP

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

Refer to appendix 5: data element 2/3 document codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C601 to be declared when a full IP authorisation is held). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Required by holders of a full end use authorisation only.

The following codes should be declared in data element 2/3 (as applicable,) where a full authorisation is held for end-use.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU* Enter the authorisation reference for the comprehensive guarantee used to secure the end use authorisation.
C990**
(refers to end-use authorisation for ships and platforms)
GB EUS Enter the end-use authorisation number.
N990
(refers to end-use authorisation other than for ships and platforms)
GB EUS Enter the end-use authorisation number.

*Where the same customs comprehensive guarantee is held for both end-use and deferred payment, code C505 is only required once in data element 2/3. If a separate comprehensive guarantee is held for the end-use authorisation, then CGU must be repeated quoting the second guarantee reference number.

**Where Doc code C990 is used, additional procedure code ‘1SW’ must be entered in data element 1/11.

Required on all IP declarations.

Enter the IP authorisation number valid at the time the goods were entered to IP.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C601 GB IPO IP authorisation number.
Document code Document identifier Document status
C603 Enter the INF1 reference number. Use document status code AE if authorised for globalised INF1s (certification not required). Otherwise, use status code AC if certification is required.

Deferment only

When deferred payment is being used, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU* Enter the authorisation reference for the comprehensive guarantee used to secure the end use authorisation.
C506 GB DPO Enter the deferment account number being used to pay the customs duty
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S Enter the appropriate document status code

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in DE4/8 method of payment codes.

IP declarations where article 86(3) UCC customs debt rules are being used.

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.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R, are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format.

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required for deferment when is only being used to pay other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, IPO to be declared when IPwith a full authorisation is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* Enter the EORI number of the authorised holder
Deferred payment DPO* Enter the EORI number of the DAN holder
End-use relief EUS** Enter the EORI number of the authorised holder
IP IPO** The EORI number of the authorisation holder of IP at the time of entry to the procedure.

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Codes EUS and IPO are only required when a full authorisation is held.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: Tax Types for each tax to be paid or secured.

Tax base (data element 4/4)

Data element 4/4 is required where AI statement code OVR01 is entered in data element 2/2 (additional information). Enter the measurement unit code of ‘GBP’ followed by the value of the goods originally entered to IP.

Payable tax amount (data element 4/6)

Enter the amount of customs duty due at the end use rate on the compensating products being released to free circulation.

Document code 9WKS should be entered in data element 2/3 (document codes).

Total taxes (data element 4/7)

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE4/6).

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes. The method of payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an authorisation by customs declaration to secure the potential duty due at the full rate of duty.

The equivalent method of payment will be used to collect any outright payment of customs duty due at the end use rate. For example, MOP code R (deferment account deposit) declared to secure the potential duty, the system will automatically collect the end use rate of duty due from the same deferment account. See appendix 9: data element 4/8: method of payment codes for codes that can be used for other tax lines.

MOP code Definition
M Security Deposit - immediate payment (cash deposit)
N Security Deposit - immediate payment (CDS cash account deposit)
R Security Deposit - deferred payment (deferment account deposit)
S Importers general guarantee account (Importer self-representation)
T Agent’s general guarantee account
U Security - Importers guarantee account - standing authority (Direct/indirect representation)
V Security - Importers guarantee account - individual/specific authority (Direct/indirect representation)
Z Importers individual guarantee (e.g. C&E 250)

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the processed/compensating products resulting from IP and now being released to free circulation.

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
Full IP authorisation Enter ‘GBBYIP’ Followed by the IP authorisation number.

Supervising customs Office (data element 5/27)

Enter the supervising customs office code for the end use authorisation held from appendix 17: data element 5/27 Supervising Office code List.

For fully authorised traders, the supervising customs office shown on the authorisation for end use, or where an authorisation is granted under ‘Authorisation by customs declaration’, enter SPOFF code ‘GBBEL004’ for the HMRC national imports relief unit (NIRU).

Details of goods (data element 6/8 to 6/17)

Enter the details of the goods in terms of the processed/compensating products.

Guarantee type (data element 8/2)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, enter code: 3.

For full end-use authorisation holders:

  • enter code ‘0’ (where a comprehensive guarantee waiver is held)
  • enter code ‘1’ (where a comprehensive guarantee is held)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, provide the reference number for the guarantee or the account to be used as security (General guarantee, Deferment or cash account). The appropriate method of payment code must be declared in data element 4/8.

For full end-use authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 4454. Union additional procedure codes.

  • F44 National additional procedure codes:

  • 000, 1RV, 1SW

Notes

The use of this requested procedure is dependent on the payment of any customs duties due at the end use rate of duty.

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:

  • 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
  • procedure codes on a customs declaration must all be in the same declaration category - H1
  • code F44 may not be used on the diversion to Free Circulation unless F44 was also quoted on the original declaration (in DE1/11 (additional procedure code) placing the goods under IP
  • the INF1 must be used to provide the information on the original entry of the goods to IP in the other Member State
  • if the goods were first entered to IP in the same member state as discharge, you must use procedure code 4451 instead
  • traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT
  • agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder
  • entry under this procedure code is a declaration that:
  • the goods are eligible to claim an end use rate of duty
  • the goods will be put to the appropriate end use within the time limit required
  • any additional security which may be needed will be provided
  • all other conditions and requirements associated with claiming end use procedure will be met

VAT

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Security required

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

When replacements are imported under the Standard Exchange System (SES) with earlier exportation, 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 prior export of the goods being replaced.

Excise

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

44 71

Description of procedure

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.

Release 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 are being released from a customs warehouse (article 240 EU reg. no. 952/2013 (UCC)).

Conditions for use

This procedure code is used to claim duty (and where applicable VAT) relief under end use with simultaneous release for free circulation for goods which are being released from a customs warehouse (CW).

Any customs duties not relieved under end use, 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.

An end use authorisation is needed to use this customs procedure. 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.

A customs warehousing (CW) authorisation is needed to use this customs procedure, see conditions and requirements detailed in notice 3001.

The MRN of this declaration must be provided to the warehousekeeper for their records as evidence that the goods have been entered to a customs procedure.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

Evidence of eligibility for customs duty relief under end use must be held.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held.

The use of this procedure is subject to an authorisation being held for CW.

Where the additional declaration type used in data element 1/2 is: Z authorisation to use Entry in Declarant’s Record (EIDR) must also be held.

Additional declaration types (data element 1/2)Z cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with codes A in data element 1/2.

For authorisations by customs declaration (simplified authorisation) the annual usage allowed is 3 per calendar year. Each individual transaction claiming the authorisation by customs declaration is subject to a goods item value limit (data element 4/14) of £500,000. Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

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)).

Notices

Read the guidance on end use.

Read the guidance on customs warehousing.

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

Declaration category

H1 or I1*.

*See notes under data element 1/2 below for the requirements of a simplified declaration, under additional declaration type B or E. When B or E is used, this additional declaration type is treated as an I1 declaration category, with a modified I1 data set, but without the submission of a subsequent supplementary declaration.

Declaration type (data element 1/1)

Enter code: IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A, B* or Z.

*The additional declaration type B may only be used where the additional procedure code (data element 1/11) notes specifically allow. Where allowed, a B additional declaration type may be completed as an I1 declaration with a modified I1 data set (see the Notes section at the end of this procedure code for more details). In these instances, a subsequent supplementary declaration is not required, see the additional procedure code (data element 1/11) notes for ‘2MO’.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply.

Document category Previous document type Previous document reference Goods item identifier
Y (supplementary declarations only - elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used). CLE (for the entry in declarant’s records (EIDR)).
DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
For CLE: Enter the date of the EIDR
for CLE: Enter the DUCR assigned in the commercial records to the consignment.
for CLE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the entry in declarant’s records.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z MRN (Declaration/notification). Enter the MRN of the declaration used to enter the goods to IP. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).

DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).

Enter any part numbers associated with the DUCR (as appropriate).
 

*CLE represents the entry in declarant’s records (EIDR) procedure.

Additional information (data element 2/2)

Refer to ‘Appendix data element 2/2 additional information statements’ for the relevant codes and details to be declared (e.g. GEN45 authorisation holder’s consignment reference).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2.

Coverage AI statement code Details to be declared
Authorisation by customs declaration only:

Special Procedure Authorisation granted on the declaration at the time of entry to the procedure.
00100 Enter ‘Simplified authorisation’
note: Users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Premises name and address.

If the premises code in data element 2/7 (identification of warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI statement.
PREMS Enter the full name, address and country of the warehouse where the goods can be examined.
enter the premises Country code as a suffix to the premises name and address separated by a ‘-‘.

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

Refer to appendix 5: data element 2/3 document codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C514 to be declared when entry in declarant’s records (EIDR) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Required by holders of a full end use authorisation only

The following codes should be declared in data element 2/3 (as applicable,) where a full authorisation is held for end-use:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU* Enter the authorisation reference for the comprehensive guarantee used to secure the end use authorisation.
C990**
(refers to end-use authorisation for ships and platforms)
GB EUS Enter the end-use authorisation number.
N990
(refers to end-use authorisation other than for ships and platforms)
GB EUS Enter the end-use authorisation number.

*Where the same customs comprehensive guarantee is held for both end-use and deferred payment, code C505 is only required once in data element 2/3. If a separate comprehensive guarantee is held for the end-use authorisation, then CGU must be repeated quoting the second guarantee reference number.

**Where Doc code C990 is used, additional procedure code ‘1SW’ must be entered in data element 1/11.

Customs warehouse authorisation details.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C517 GB CWP (Private customs Warehouse) The customs warehouse authorisation number
C518 GB CW1 (public customs warehouse type 1) The customs warehouse authorisation number.
C519 FR CW2* (public customs warehouse type 2) The customs warehouse authorisation number.

*CW2 must not be used with GB.

Deferment only

When deferred payment is being used, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee used to guarantee the deferred payment.
C506 GB DPO Enter the deferment account number being used to pay the customs duty
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S Enter the appropriate document status code

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in DE4/8 method of payment codes.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R, are declared in data element 4/8 (method of payment). Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required for deferment when it is only being used to pay other taxes.

Identification of warehouse (data element 2/7)

Enter:

Warehouse type Warehouse identifier
Codes:
r (public type 1).
s (public type 2)
t (public type 3)

u (private)
Followed by the warehouse reference number or warehouse ID.

*Warehouse types S and T may not be used with any warehouse ID with a country code of GB.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* Enter the EORI number of the authorised holder
Deferred payment DPO* Enter the EORI number of the DAN holder
End-use relief EUS** Enter the EORI number of the authorised holder
Authorisation for a private customs warehouse CWP The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 1 CW1 The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 2** CW2*** The EORI number of the authorisation holder.

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Code EUS is only required when a full authorisation is held.

***CW2 cannot be used with GB.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: Tax Types for each tax to be paid or secured.

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes. When entry in declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

The method of payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an authorisation by customs declaration to secure the potential duty due at the full rate of duty.

The equivalent method of payment will be used to collect any outright payment of customs duty due at the end use rate. For example, MOP code R (deferment account deposit) declared to secure the potential duty, the system will automatically collect the end use rate of duty due from the same deferment account. See appendix 9: data element 4/8: method of payment codes for codes that can be used for other tax lines.

MOP code Definition
M Security Deposit - immediate payment (cash deposit)
N Security Deposit - immediate payment (CDS cash account deposit)
R Security Deposit - deferred payment (deferment account deposit)
S Importers general guarantee account (Importer self-representation)
T Agent’s general guarantee account
U Security - Importers guarantee account - standing authority (Direct/indirect representation)
V Security - Importers guarantee account - individual/specific authority (Direct/indirect representation)
Z Importers individual guarantee (e.g. C&E 250)

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
CW authorisation Enter ‘GBBYCW’ Followed by the warehouse ID.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the end use authorisation held from appendix 17: data element 5/27 Supervising Office code List:

For fully authorised traders, the supervising customs office shown on the authorisation for end use, or where an authorisation is granted under ‘Authorisation by customs declaration’, enter SPOFF code ‘GBBEL004’ for the HMRC national imports relief unit (NIRU).

Guarantee type (data element 8/2)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, enter code: 3. For full end-use authorisation holders:

  • enter code ‘0’ (where a comprehensive guarantee waiver is held)
  • enter code ‘1’ (where a comprehensive guarantee is held)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, provide the reference number for the guarantee or the account to be used as security (General guarantee, Deferment or cash account). The appropriate method of payment code must be declared in data element 4/8.

For full end-use authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 4471:

  • union additional procedure codes - E01 and E02
  • national additional procedure codes - 000, 1MO, 1RL, 1RV, 1SW

Notes

The use of this requested procedure is dependent on the payment of any customs duties due at the end use rate of duty. 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:

  • 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
  • procedure codes on a customs declaration must all be in the same declaration category - H1
  • traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT
  • agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder
  • entry under this procedure code is a declaration that:
  • the goods are eligible to claim an end use rate of duty
  • the goods will be put to the appropriate end use within the time limit required
  • any additional security which may be needed will be provided
  • all other conditions and requirements associated with claiming end use procedure will be met
  • the goods are eligible for removal from warehousing
  • the goods will be removed from the warehouse stated in data element 2/7 (identification of warehouse) without delay and in the same state and conditions as declared
  • any additional security which may be needed will be provided
  • any duties and vat due must be accounted for unless otherwise suspended
  • all other conditions and requirements associated with removal from the customs warehouse procedure will be met
  • all items on the customs declaration must be being removed from the same warehouse and have the previous procedure code of 71 (as the third and fourth digit) in data element 1/10 (procedure code)

VAT

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Security required

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

Additional declaration type B (data element 1/2) Modified I1 data set.

Additional declaration type B or E is only allowed with procedure code data element 1/10 where the additional procedure codes (data element 1/11) specifically allow, see the additional procedure code (data element 1/11) notes for ‘2MO’.

Where a type B or E (modified I1 Data Set) may be used, the following data elements must be completed as a minimum:

  • data element 1/1
  • data element 1/2
  • data element 1/9
  • data element 1/10
  • data element 1/11
  • data element 2/1
  • data element 2/2
  • data element 2/3
  • data element 2/6*
  • data element 2/7*
  • data element 3/1 and/or 3/2
  • data element 3/15 and/or 3/16
  • data element 3/18
  • data element 3/19 and/or 3/20*
  • data element 3/21*
  • data element 3/24*
  • data element 3/26*
  • data element 3/39
  • data element 4/1
  • data element 4/3
  • data element 4/4
  • data element 4/5
  • data element 4/6
  • data element 4/7
  • data element 4/8
  • data element 4/9
  • data element 4/10
  • data element 4/14
  • data element 4/16
  • data element 4/17
  • data element 5/8
  • data element 5/14
  • data element 5/21
  • data element 5/23
  • data element 5/26
  • data element 5/27
  • data element 6/1
  • data element 6/8 to 6/11
  • data element 6/14 to 6/17
  • data element 6/18
  • data element 7/2
  • data element 7/10
  • data element 8/6

*Only required as per main Volume 3, import data element completion rules.

44 78

Description of procedure

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.

Release 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 are being released from a free zone (article 243 EU reg. no. 952/2013 (UCC)).

Conditions for use

This procedure code is used to claim duty (and where applicable VAT) relief under end use with simultaneous release for free circulation for goods which are being released from a free zone (FZ).

Any customs duties not relieved under end use, 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.

An end use authorisation is needed to use this customs procedure. 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.

A free zone (FZ) authorisation is needed to use this customs procedure, see conditions and requirements detailed in notice 3001.

The MRN of this declaration must be provided to the free zone operator for their records as evidence that the goods have been entered to a customs procedure.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

Evidence of eligibility for customs duty relief under end use must be held.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held.

The use of this procedure is subject to an authorisation being held for FZ.

Where the additional declaration type used in data element 1/2 is: C, Y or Z authorisation to use the simplified declaration procedures (SDP) or Entry in Declarant’s Record (EIDR) must also be held.

Additional declaration types (data element 1/2) C, Y or Z cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with codes A in data element 1/2.

For authorisations by customs declaration (simplified authorisation) the annual usage allowed is 3 per calendar year. Each individual transaction claiming the authorisation by customs declaration is subject to a goods item value limit (data element 4/14) of £500,000. Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

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)).

Notices

Guidance on end use.

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

Declaration category

H1, I1* or C21.

*See notes under data element 1/2 below for the requirements of a simplified declaration, under additional declaration type B or E. When B or E is used, this additional declaration type is treated as an I1 declaration category, with a modified I1 data set, but without the submission of a subsequent supplementary declaration.

Declaration type (data element 1/1)

Enter code: IM.

Additional declaration type (data element 1/2)

The following codes may be entered for this procedure code: A, B*, C, J, Y or Z.

*The additional declaration type B may only be used where the additional procedure code (data element 1/11) notes specifically allow. Where allowed, a B additional declaration type may be completed as an I1 declaration with a modified I1 data set (see the Notes section at the end of this procedure code for more details). In these instances, a subsequent supplementary declaration is not required, see the additional procedure code (data element 1/11) notes for ‘2MO’.

The conventional rules for the simplified declaration procedure apply where additional declaration types C or F are used - a normal I1 data set should be used, and a supplementary declaration must be submitted where required.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document types for alternative codes which may be used if the circumstances below do not apply.

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration). Enter the temporary storage declaration or stock reference number. Enter the goods item number from the temporary storage declaration or stock reference.
Y (supplementary declarations only - elements SDE* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used). SDE (to represent the simplified declaration) or CLE (for the entry in declarant’s records (EIDR)).

DCR (to represent the DUCR).

DCS (to represent any DUCR part no’s).
For SDE: Enter the MRN for the simplified declaration.

For CLE: Enter the date of the EIDR

For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment.

For SDE and CLE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the simplified declaration or the entry in declarant’s records.
Z 355 (Entry Summary Declaration). Enter the MRN for the Entry Summary Declaration. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the goods item number from the Entry Summary Declaration.  
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
enter any part numbers associated with the DUCR (as appropriate).
 

*SDE represents the simplified declaration procedure (SDP) and CLE represents the entry in declarant’s records (EIDR) procedure.

Additional information (data element 2/2)

Refer to appendix 4 data element 2/2 additional information statements for the relevant codes and details to be declared (GEN45 authorisation holder’s consignment reference).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2.

Coverage AI statement code Details to be declared
Authorisation by customs declaration only:

Special Procedure Authorisation granted on the declaration at the time of entry to the procedure.
00100 Enter ‘Simplified authorisation’
note: Users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Premises name and address.

If the premises code in data element 2/7 (identification of warehouse) is that of a UK allocated free zone, do not complete a PREMS AI Statement
PREMS Enter the full name, address and country of the warehouse where the goods can be examined.
Enter the premises Country code as a suffix to the premises name and address separated by a ‘-‘.

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

Refer to appendix 5: data element 2/3 document codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Required by holders of a full end use authorisation only.

The following codes should be declared in data element 2/3 (as applicable,) where a full authorisation is held for end-use.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU* Enter the authorisation reference for the comprehensive guarantee used to secure the end use authorisation.
C990**
(refers to end-use authorisation for ships and platforms)
GB EUS Enter the end-use authorisation number.
N990
(refers to end-use authorisation other than for ships and platforms)
GB EUS Enter the end-use authorisation number.

*Where the same customs comprehensive guarantee is held for both end-use and deferred payment, code C505 is only required once in data element 2/3. If a separate comprehensive guarantee is held for the end-use authorisation, then CGU must be repeated quoting the second guarantee reference number. **Where Doc code C990 is used, additional procedure code ‘1SW’ must be entered in data element 1/11.

Free Zone authorisation details.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C600 GB FZ The free zone authorisation number.

Deferment only

When deferred payment is being used, enter the following document codes.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee used to guarantee the deferred payment
C506 GB DPO Enter the deferment account number being used to pay the customs duty
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S Enter the appropriate document status code

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in DE4/8 method of payment codes.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R, are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format.

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required for deferment when it is only being used to pay other taxes.

Identification of warehouse (data element 2/7)

Warehouse type Warehouse identifier
codes:
Z (Free-zone)
free zone identification number.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* Enter the EORI number of the authorised holder
Deferred payment DPO* Enter the EORI number of the DAN holder
End-use relief EUS** Enter the EORI number of the authorised holder
Authorisation for a free zone FZ The EORI number of the authorisation holder.

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Code EUS is only required when a full authorisation is held.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: Tax Types for each tax to be paid or secured.

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) or entry in declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

The method of payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an authorisation by customs declaration to secure the potential duty due at the full rate of duty.

The equivalent method of payment will be used to collect any outright payment of customs duty due at the end use rate. For example, MOP code R (deferment account deposit) declared to secure the potential duty, the system will automatically collect the end use rate of duty due from the same deferment account.

See appendix 9: data element 4/8 Methods of Payment for codes that can be used for other tax lines.

MOP code Definition
M Security Deposit - immediate payment (cash deposit)
N Security Deposit - immediate payment (CDS cash account deposit)
R Security Deposit - deferred payment (deferment account deposit)
S Importers general guarantee account (Importer self-representation)
T Agent’s general guarantee account
U Security - Importers guarantee account - standing authority (Direct/indirect representation)
V Security - Importers guarantee account - individual/specific authority (Direct/indirect representation)
Z Importers individual guarantee (e.g. C&E 250)

Location of goods (data element 5/23)

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

Type of authorisation held Location type identifier Location details
FZ authorisation. Enter ‘GBBYFZ’ Followed by the free zone ID.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the end use authorisation held from appendix 17: data element 5/27 supervising office code list.

For fully authorised traders, the supervising customs office shown on the authorisation for end use, or where an authorisation is granted under ‘Authorisation by customs declaration’, enter SPOFF code ‘GBBEL004’ for the HMRC national imports relief unit (NIRU).

Guarantee type (data element 8/2)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, enter code: 3. For full end-use authorisation holders:

  • enter code ‘0’ (where a comprehensive guarantee waiver is held)
  • enter code ‘1’ (where a comprehensive guarantee is held)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, provide the reference number for the guarantee or the account to be used as security (General guarantee, Deferment or cash account). The appropriate method of payment code must be declared in data element 4/8.

For full end-use authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where method of payment codes N or P are declared in data element 4/8 method of payment.

Additional procedure codes (data element 1/11)

The following additional procedure codes may be used with procedure code 4478:

  • union additional procedure codes - E01 and E02
  • national additional procedure codes - 000, 2MO, 1RL, 1RV, 1SW

Notes

The use of this requested procedure is dependent on the payment of any customs duties due at the end use rate of duty.

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:

  • 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
  • procedure codes on a customs declaration must all be in the same declaration category - H1
  • agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder
  • entry under this procedure code is a declaration that:
  • the goods are eligible to claim an end use rate of duty
  • the goods will be put to the appropriate end use within the time limit required
  • any additional security which may be needed will be provided
  • all other conditions and requirements associated with claiming end use procedure will be met
  • the goods are eligible for removal from a free zone
  • the goods will be removed from the free zone stated in data element 2/7 (identification of warehouse) without delay and in the same state and conditions as declared
  • any additional security which may be needed will be provided
  • any duties and vat due must be accounted for unless otherwise suspended
  • all other conditions and requirements associated with removal from the free zone procedure will be met
  • all items on the customs declaration must be being removed from the same free zone and have the previous procedure code of 78 (as the third and fourth digit) in data element 1/10 (procedure code)

VAT

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Security required

No security is needed for tariff quota relief unless a claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

Additional declaration type B (data element 1/2) Modified I1 data set

Additional declaration type B or E is only allowed with procedure code data element 1/10 where the additional procedure codes (data element 1/11) specifically allow, see the additional procedure code (data element 1/11) notes for ‘2MO’.

Where a type B or E (modified I1 data set) may be used, the following data elements must be completed as a minimum:

  • data element 1/1
  • data element 1/2
  • data element 1/9
  • data element 1/10
  • data element 1/11
  • data element 2/1
  • data element 2/2
  • data element 2/3
  • data element 2/6*
  • data element 2/7*
  • data element 3/1 and/or 3/2
  • data element 3/15 and/or 3/16
  • data element 3/18
  • data element 3/19 and/or 3/20*
  • data element 3/21*
  • data element 3/24*
  • data element 3/26*
  • data element 3/39
  • data element 4/1
  • data element 4/3
  • data element 4/4
  • data element 4/5
  • data element 4/6
  • data element 4/7
  • data element 4/8
  • data element 4/9
  • data element 4/10
  • data element 4/14
  • data element 4/16
  • data element 4/17
  • data element 5/8
  • data element 5/14
  • data element 5/21
  • data element 5/23
  • data element 5/26
  • data element 5/27
  • data element 6/1
  • data element 6/8 to 6/11
  • data element 6/14 to 6/17
  • data element 6/18
  • data element 7/2
  • data element 7/10
  • data element 8/6

*Only required as per main Volume 3, import data element completion rules.

Requested procedure 51: entry to IP

This appendix contains the specific completion rules instructions for the 51-series procedure codes for data element 1/10 for imports.

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

This appendix includes procedure codes:

51 00

Description of procedure

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.

Release to an IP procedure where the goods have not been subject to any previous procedure (article 256 EU reg. no. 952/2013 (UCC)).

Conditions for use

This procedure code is used to claim a suspension from customs duty (and where applicable excise duty and VAT) for goods entered to an IP procedure.

An IP authorisation is needed to use this customs procedure. 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.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

Evidence of eligibility for customs duty relief under the IP procedure must be held.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held for IP.

Where the additional declaration type used in data element 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.

Additional declaration type (data element 1/2)

C, F, Y or Z cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with code A or D in data element 1/2.

For authorisations by customs declaration (simplified authorisation) the annual usage allowed is 3 per calendar year. Each individual transaction claiming the authorisation by customs declaration is subject to a goods item value limit (data element 4/14) of £500,000. Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

Notices

Read the guidance on IP.

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

Declaration category

H4, I1 or C21.

Declaration type (data element 1/1)

Enter code: IM or CO.

For goods released to IP that have customs union status (for example, they originate in a special fiscal territory, or were sent from a Territory that forms part of a customs union with the EU), the declaration type (data element 1/1) should reflect the customs status of the goods:

  • if the goods have customs union status, then the declaration type (data element 1/1) should be completed with code ‘CO’, code F15 must be declared in data element 1/11 (additional procedure code)
  • if the goods do not have customs union status, then the declaration type (data element 1/1) should be completed with code ‘IM’

Additional declaration type (data element 1/2)

The following codes may be used for this procedure code: A, C, D, F, J, K, Y or Z.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply.

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration) Enter the temporary storage declaration or stock reference number. Enter the goods item number from the temporary storage declaration or stock reference.
Y (supplementary declarations only - elements SDE* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used). SDE (to represent the simplified declaration).
or
CLE (for the entry in declarant’s records (EIDR)).
DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s)
For SDE: Enter the MRN for the simplified declaration.
for CLE: Enter the date of the EIDR
For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment.
For SDE and CLE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the simplified declaration or the entry in declarants records.
Z 355 (Entry Summary Declaration). Enter the MRN for the Entry Summary Declaration. Enter the goods item number from the Entry Summary Declaration.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
enter any part numbers associated with the DUCR (as appropriate).
 

*SDE represents the simplified declaration procedure (SDP) and CLE represents the entry in declarant’s records (EIDR) procedure.

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statements for the relevant codes and details to be declared (for example, GEN45 authorisation holder’s consignment reference).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Authorisation by customs declaration only Special Procedure Authorisation granted on the declaration at the time of entry to the procedure. 00100 Enter ‘Simplified authorisation’
note: Users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Code to describe the Economic Need for the processing operation ECO01-ECO22 Enter the appropriate economic code and text description for the processing operation according to the ECO codes shown in appendix data element 2/2 (additional information).
note: Refer to notice 3001 for guidance on which economic codes to use.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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. This AI code must be used with DE1/11 additional procedure code F44. See DE1/11 additional procedure code notes for details.
GEN86 Enter ‘Article 86(3)’.

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

Refer to appendix 5: data element 2/3 document codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure (SDP)is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Required by holders of a full IP authorisation only

Enter the IP authorisation number being used to enter the goods to IP.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C601 GB IPO IP authorisation number.
C505 GB CGU* Enter the authorisation reference for the comprehensive guarantee used to secure the IP authorisation.

*Where the same customs comprehensive guarantee is held for both IP and deferred payment, code C505 is only required once in data element 2/3. If a separate comprehensive guarantee is held for the IP authorisation, then CGU must be repeated quoting the second guarantee reference number.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee.
C506 GB DPO Enter the Deferment Account Number being used to pay the customs duty.
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.
note that where deferred payment is being used to pay or secure customs duty, both codes C505 and
C506 must be declared. They are not required for deferment when it is only being used to pay/secure other taxes.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R, are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format.

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required for deferment when it is only being used to pay other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* Enter the EORI number of the authorised holder
Deferred payment DPO* Enter the EORI number of the DAN holder
Authorisation for the use of IP procedure IPO** Enter the EORI number of the IP authorisation holder

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes. **Code IPO is only required when a full authorisation is held.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Method of Payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) or entry in declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

The method of payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an authorisation by customs declaration to secure the potential duty due at the full rate of duty.

See appendix 9: data element 4/8: method of payment codes for codes that can be used for other tax lines.

MOP code Definition
M Security Deposit - immediate payment (cash deposit)
N Security Deposit - immediate payment (CDS cash account deposit)
R Security Deposit - deferred payment (deferment account deposit)
S Importers general guarantee account (Importer self-representation)
T Agent’s general guarantee account
U Security - Importers guarantee account - standing authority (Direct/indirect representation)
V Security - Importers guarantee account - individual/specific authority (Direct/indirect representation)
Z Importers individual guarantee (C&E 250)

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the IP authorisation held from appendix 17: data element 5/27 supervising office code list.

For fully authorised traders, the supervising customs office shown on the authorisation for IP or where an authorisation is granted under ‘Authorisation by customs declaration’, enter the SPOFF code ‘GBBEL004’ for the HMRC national Import Relief Unit (NIRU).

Guarantee type (data element 8/2)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, enter code: 3.

For full IP authorisation holders:

  • enter code ‘0’ (where a comprehensive guarantee waiver is held)
  • enter code ‘1’ (where a comprehensive guarantee is held)

Enter code Y where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, provide the reference number for the guarantee or the account to be used as security (General guarantee, Deferment or cash account). The appropriate method of payment code must be declared in data element 4/8.

For full IP authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where method of payment codes N or P are declared in data element 4/8 method of payment.

Statistical value (data element 8/7)

The statistical value must be declared in GBP (£ sterling) as the value of the unprocessed products.

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 5100.

Union additional procedure codes - A04, F04, F05, F07, F15 and F44.

National additional procedure codes - 000, 1IE, 1PO, 2CD, 2CG, 3HG.

Notes

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:

  • 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
  • procedure codes on a customs declaration must all be in the same declaration category e.g. H4
  • code F44 may not be used on the diversion to Free Circulation unless F44 was also quoted on the original declaration (in DE1/11 (additional procedure code) placing the goods under IP
  • agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder
  • traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT
  • entry under this procedure code is a declaration that:
  • the goods are eligible to enter IP
  • any additional security which may be needed will be provided
  • all other conditions and requirements associated with using the IP procedure will be met

Security required

While under the IP procedure all import duties and VAT are suspended. This is conditional upon a guarantee being provided to secure the potential customs debt.

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 data element 2/2 (additional information).

51 11

Description of procedure

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.

Import of non-Union goods to replace the previously exported equivalent goods which are now being entered to IP (articles 223(2)(c) and 256 EU reg. no. 952/2013 (UCC)).

Conditions for use

This procedure code is used to claim a suspension from customs duty (and where applicable excise duty and VAT) for replacement goods being entered to IP following the prior export of equivalent goods.

A full IP authorisation, valid at the time the equivalent goods were exported, is needed to use this customs procedure, see conditions and requirements detailed in notice 3001.

Use of this procedure code is dependent on the prior export of equivalent goods having taken place. The MRN of the prior export declaration must be included as a previous document reference in data element 2/1.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

Evidence of eligibility for customs duty relief under the IP procedure must be held.

A full IP authorisation, valid at the time the equivalent goods were exported, is needed to use this customs procedure, see conditions and requirements detailed in notice 3001.

Authorisation by customs declaration cannot be used with this procedure code.

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

Notices

Read the guidance on IP.

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

Declaration category

H4 or I1.

Declaration type (data element 1/1)

Enter code: IM.

Additional declaration type (data element 1/2)

The following codes may be used for this procedure code: A, C, D, F or Y.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document codes for alternative codes which may be used if the circumstances below do not apply:

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration) Enter the temporary storage declaration or stock reference number. Enter the goods item number from the temporary storage declaration or stock reference.
Y (supplementary declarations only - elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used) SDE (to represent the simplified declaration).
DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s)
For SDE: Enter the MRN for the simplified declaration.
For SDE: Enter the DUCR assigned in the commercial records to the consignment.
For SDE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the simplified declaration or the entry in declarants records.
Z 355 (Entry Summary Declaration). Enter the MRN for the Entry Summary Declaration. Enter the goods item number from the Entry Summary Declaration.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
enter any part numbers associated with the DUCR (as appropriate).
 

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statements for the relevant codes and details to be declared (for example, GEN45 authorisation holder’s consignment reference).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2.

Coverage AI statement code Details to be declared
Code to describe the Economic Need for the processing operation. ECO01-ECO22 Enter the appropriate economic code and text description for the processing operation according to the ECO codes shown in appendix data element 2/2 (additional information).
note: refer to notice 3001 for guidance on which economic codes to use.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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. This AI code must be used with DE1/11 additional procedure code F44. See DE1/11 additional procedure code notes for details.
GEN86 Enter ‘Article 86(3)’.

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

Refer to appendix 5: data element 2/3 document codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Required on all IP declarations

Enter the IP authorisation number valid at the time the goods the equivalent goods were exported:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C601 GB IPO IP authorisation number valid for the export of the equivalent goods.
C505 GB CGU* Enter the authorisation reference for the comprehensive guarantee used to secure the IP authorisation.

*The comprehensive guarantee to be referred to in this instance relates to the IP authorisation only.

Document code Document identifier Document status
C606 Enter the INF5 reference number. The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R, are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format.

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note that document codes (data element 2/3) C505 and C506 and authorisation type codes (data element 3/39) CGU and DPO are not required for this procedure code.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Authorisation for the use of IP procedure IPO* Enter the EORI number of the IP authorisation holder

*Code IPO is only required when a full authorisation is held.

Note that document codes (data element 2/3) C505 and C506 and authorisation type codes (data element 3/39) CGU and DPO are not required for this procedure code.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Method of Payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP), only MOP codes E or R may be used.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the IP authorisation held from appendix 17: data element 5/27 supervising office code list.

Guarantee type (data element 8/2)

For full IP authorisation holders:

  • enter code ‘0’ (where a comprehensive guarantee waiver is held)
  • enter code ‘1’ (where a comprehensive guarantee is held)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

For full IP authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where method of payment codes N or P are declared in data element 4/8 method of payment.

Statistical value (data element 8/7)

The statistical value must be declared in GBP (£ sterling) as the value of the unprocessed products.

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 5111:

  • union additional procedure codes - F04, F07, F15 and F44
  • national additional procedure codes - 000, 1IE, 1MP

Notes

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:

  • 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
  • procedure codes on a customs declaration must all be in the same declaration category e.g. H4
  • code F44 may not be used on the diversion to Free Circulation unless F44 was also quoted on the original declaration (in DE1/11 (additional procedure code) placing the goods under IP
  • agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder
  • traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT
  • entry under this procedure code is a declaration that:
  • the goods are eligible to enter IP
  • the equivalent goods were previously exported. Evidence to support this claim must be provided to customs on request
  • any additional security which may be needed will be provided
  • all other conditions and requirements associated with using the IP procedure will be met

Security required

While under the IP procedure all import duties and VAT are suspended. This is conditional upon a guarantee being provided to secure the potential customs debt.

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 data element 2/2 (additional information).

51 21

Description of procedure

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.

Release to an IP procedure (article 256 EU reg. no. 952/2013 (UCC)), where the goods are being are-imported following temporary export under outward processing (articles 259 - 262 EU reg. no. 952/2013 (UCC)).

Conditions for use

This procedure code is used to claim a suspension from customs duty (and where applicable excise duty and VAT) for goods entered to an IP procedure, where the goods are being re-imported following temporary export under outward processing (OP).

An IP authorisation is needed to use this customs procedure. 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.

An outward processing (OP) authorisation, valid at the time of export, is needed to use this customs procedure. 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.

Goods may be re-imported to IP by a different person to the person who originally exported the goods under outward processing.

A C&E 1154 (or alternative evidence) must be completed by the OP authorisation holder and provided to the IP authorisation holder to evidence the revenue calculations for OP in the event of a diversion to free circulation from IP.

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

See conditions for use detailed in notice 3001.

These notes must be read in conjunction with the appropriate completion notes for the additional procedure codes used on the declaration (data element 1/11).

Restrictions on usage

Evidence of eligibility for customs duty relief under the IP procedure must be held.

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

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held for IP.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held at the time the goods were exported under OP.

Where the additional declaration type used in data element 1/2 is - C, F or Y, authorisation to use the simplified declaration procedures (SDP) must also be held.

Additional declaration type (data element 1/2)

C, F or Y cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with code A or D in data element 1/2.

For authorisations by customs declaration (simplified authorisation) the annual usage allowed is 3 per calendar year. Each individual transaction claiming the authorisation by customs declaration is subject to a goods item value limit (data element 4/14) of £500,000. Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

This procedure code cannot be used with entry in declarants records (EIDR).

Notices

Read the guidance on outward processing.

Read the guidance on IP.

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

Declaration category

H4, I1 or C21.

Declaration type (data element 1/1)

Enter code: IM.

Additional declaration type (data element 1/2)

The following codes may be used for this procedure code: A, C, D, F, J or K.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document Types for alternative codes which may be used if the circumstances below do not apply.

Document category Previous document type Previous document reference Goods item identifier
X 337 (temporary storage declaration). Enter the temporary storage declaration or stock reference number. Enter the goods item number from the temporary storage declaration or stock reference
Y (supplementary declarations only - elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used) SDE (to represent the simplified declaration).

DCR (to represent the DUCR).

DCS (to represent any DUCR part no’s).
For SDE: Enter the MRN for the simplified declaration.

For SDE: Enter the DUCR assigned in the commercial records to the consignment.

For SDE: Enter the DUCR assigned in the commercial records to the consignment.
Enter the goods item number from the simplified declaration.
Z 355 (Entry Summary Declaration). Enter the MRN for the Entry Summary Declaration. Enter the goods item number from the Entry Summary Declaration.
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z (to represent the previous document). MRN (Declaration/notification). Enter the MRN of the export declaration used to enter the goods to OP. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
Enter any part numbers associated with the DUCR (as appropriate).
 

*SDE represents the simplified declaration procedure (SDP).

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statements for the relevant codes and details to be declared (for example, GEN45 authorisation holder’s consignment reference).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2

Coverage AI statement code Details to be declared
Authorisation by customs declaration only:

Special Procedure Authorisation granted on the declaration at the time of entry to the procedure.
00100 Enter ‘Simplified authorisation’ for claims to IP
Enter ‘Discharge of Simplified Authorisation’ for claims to OP.

note: Users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Code to describe the Economic Need for the processing operation ECO01-ECO22 Enter the appropriate economic code and text description for the processing operation according to the ECO codes shown in appendix data element 2/2 (additional information).
note: refer to notice 3001 for guidance on which economic codes to use.
Where goods under IPwere exported for further processing, and are now being re-imported GEN19 Enter ‘Relief claimed under article 258 of EU reg. no. 952/2013’
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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. This AI code must be used with DE1/11 additional procedure code F44. See DE1/11 additional procedure code notes for details.
GEN86 Enter ‘Article 86(3)’.

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

Refer to appendix 5: data element 2/3 document codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C512 to be declared when the simplified declaration procedure is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Required by holders of a full IP authorisation only.

Enter the IP authorisation number being used to enter the goods to IP.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C601 GB IPO IP authorisation number.
C505 GB CGU* Enter the authorisation reference for the comprehensive guarantee used to secure the IP authorisation.

*Where the same customs comprehensive guarantee is held for both IP and deferred payment, code C505 is only required once in data element 2/3. If a separate comprehensive guarantee is held for the IP authorisation, then CGU must be repeated quoting the second guarantee reference number.

All outward processing declarations

INF2 form - enter:

Document code Document identifier Document status
C604 INF2 reference number. Enter code AE if you’re authorised to use a ‘globalised’ INF2, otherwise enter AC.

Required by holders of a full outward processing authorisation only.

Enter the OP authorisation number valid at the time of export.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C019 GB OPO outward processing authorisation number.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes:

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee used to guarantee the deferred payment.
C506 GB DPO Enter the deferment account number being used to pay the customs duty
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R, are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format.

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required for deferment when it is only being used to pay other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, SDE to be declared when simplified declaration procedure is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* Enter the EORI number of the authorised holder
Deferred Payment DPO* Enter the EORI number of the DAN holder
Authorisation for the use of inward processing procedure IPO** Enter the EORI number of the Inward Processing authorisation holder
Outward Processing OPO** The EORI number of the authorisation holder of OP at export.

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Codes IPO and OPO are only required when a full authorisation is held.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: tax types for each tax to be paid or secured.

Method of Payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When simplified declaration procedure (SDP) is being used, only MOP codes E or R may be used.

The method of payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an authorisation by customs declaration to secure the potential duty due at the full rate of duty.

See appendix 9: data element 4/8: method of payment codes for codes that can be used for other tax lines.

MOP code Definition
M Security Deposit - immediate payment (cash deposit)
N Security Deposit - immediate payment (CDS cash account deposit)
R Security Deposit - deferred payment (deferment account deposit)
S Importers general guarantee account (Importer self-representation)
T Agent’s general guarantee account
U Security - Importers guarantee account - standing authority (Direct/indirect representation)
V Security - Importers guarantee account - individual/specific authority (Direct/indirect representation)
Z Importers individual guarantee (e.g. C&E 250)

Item price/amount (data element 4/14)

The declared values or prices must be the values or prices of the re-imported products being entered to IP.

Supervising customs office (data element 5/27)

Enter the supervising customs office code for the IP authorisation held from appendix 17: data element 5/27 supervising office code list.

For fully authorised traders, the supervising customs office shown on the authorisation for IP or where an authorisation is granted under ‘Authorisation by customs declaration’, enter the SPOFF code ‘GBBEL004’ for the HMRC national Import Relief Unit (NIRU).

Details of goods (data element 6/8 to 6/17)

Enter the details of the goods in terms of the re-imported products being entered to IP.

Guarantee type (data element 8/2)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, enter code: 3.

For full IP authorisation holders:

  • enter code ‘0’ (where a comprehensive guarantee waiver is held)
  • enter code ‘1’ (where a comprehensive guarantee is held)

Enter code `Y’ where cash accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in data element 4/8 method of payment).

Guarantee reference (data element 8/3)

Where an authorisation is granted under the ‘Authorisation by customs declaration’, provide the reference number for the guarantee or the account to be used as security (General guarantee, Deferment or cash account). The appropriate method of payment code must be declared in data element 4/8.

For full IP authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

Enter the EORI number of the holder of the cash account being used to pay/secure any duties and charges where method of payment codes N or P are declared in data element 4/8 method of payment.

Statistical value (data element 8/6)

The statistical value must be declared in GBP (£ sterling) as the value of the products that are being placed under IP.

The statistical value must include:

  • the value of the previously exported unprocessed goods plus
  • the value added during the processing operation

Additional procedure codes (DE1/11)

The following additional procedure codes may be used with procedure code 5121:

  • union additional procedure codes - B02, B03, F15 (CO only), F44
  • national additional procedure codes - 000, 1IE, 2CD, 2CG, 46P, 48P

Notes

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:

  • 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
  • procedure codes on a customs declaration must all be in the same declaration category e.g. H4
  • code F44 may not be used on the diversion to Free Circulation unless F44 was also quoted on the original declaration (in DE1/11 (additional procedure code) placing the goods under IP
  • agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder
  • traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT
  • entry under this procedure code is a declaration that:
  • the goods are eligible to enter IP
  • the equivalent goods were previously exported. Evidence to support this claim must be provided to customs on request
  • any additional security which may be needed will be provided
  • all other conditions and requirements associated with using the IP procedure will be met

Additional documents needed

  • a copy of the export entry and/or a copy of the departure message, clearly showing the MRN is needed
  • 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
  • form INF 2 is available to support claim to outward processing
  • a C&E 1154 has been completed by the OP authorisation holder and provided to the IP authorisation holder to evidence the revenue calculations for OP in the event of a diversion to free circulation from IP
  • documentary evidence of the identity and value of the temporary exported goods
  • evidence of repair costs where applicable
  • copy of warranty document or other evidence, where applicable if any repair is free of charge
  • where the OP authorisation was granted at the time of export under the authorisation by customs declaration a copy of the authorisation letter issued by NIRU must be provided to customs (on request) unless the MRN details of the export declaration have been declared in data element 2/1 (previous documents)
  • where an extended guarantee has been purchased with the goods or the replacement is chargeable, this will be liable to charges on re-importation in the event of the goods being diverted to free circulation

Security required

While under the IP procedure all import duties and VAT are suspended. This is conditional upon a guarantee being provided to secure the potential customs debt.

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 data element 2/2 (additional information).

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Description of procedure

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.

Goods previously entered to IP now being transferred to another IP authorisation holder (article 218 and 256 EU reg. no. 952/2013 (UCC)).

Conditions for use

This procedure code is used to claim a suspension from customs duty (and where applicable excise duty and VAT) for goods previously entered to IP which are now being transferred to another authorisation holder.

A valid authorisation for IP is required by both parties in order to use this procedure:

The party discharging IP:

  • an IP authorisation, valid at the time the goods were previously entered to IP, is needed by the party discharging IP to use this 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
  • the details for the party discharging IP should be entered against the relevant AI statement code in data element 2/2

The party entering the goods to IP:

  • an IP authorisation is needed by the party now entering the goods to IP, to use this 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
  • the details of the party now entering the goods to IP should be declared against the relevant Document and authorisation type codes in data element 2/3 and data element 3/39

These notes must be read in conjunction with the appropriate completion notes for the additional procedure code used on the declaration (data element 1/11).

Restrictions on usage

Evidence of eligibility for customs duty relief under the IP procedure must be held by both parties.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an authorisation by customs declaration being held for IP by both parties.

Where the additional declaration type used in data element 1/2 is: Z authorisation to use the entry in declarant’s records (EIDR) must also be held.

Additional declaration type (data element 1/2)

Z cannot be used where authorisation by customs declaration is being claimed. AI code 00100 in data element 2/2 may only be used with code A in data element 1/2.

For authorisations by customs declaration (simplified authorisation) the annual usage allowed is 3 per calendar year. Each individual transaction claiming the authorisation by customs declaration is subject to a goods item value limit (data element 4/14) of £500,000. Authorisation by customs declaration may only be claimed where the entry to and discharge of the special procedure occur within the same member state.

Notices

Read the guidance on IP

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

Declaration category

H4.

Declaration type (data element 1/1)

Enter code: IM or CO.

For goods released to IP that have customs union status (for example, they originate in a special fiscal territory, or were sent from a Territory that forms part of a customs union with the EU), the declaration type (data element 1/1) should reflect the customs status of the goods:

  • if the goods have customs union status, then the declaration type (data element 1/1) should be completed with code ‘CO’, code F15 must be declared in data element 1/11 (additional procedure code)
  • if the goods do not have customs union status, then the declaration type (data element 1/1) should be completed with code ‘IM’

Additional declaration type (data element 1/2)

The following codes may be used for this procedure code: A or Z.

Simplified declaration/previous document (data element 2/1)

The list below details the previous document reference types to be used in specific circumstances for this procedure code, refer to appendix 3: data element 2/1 previous document types for alternative codes which may be used if the circumstances below do not apply.

Document category Previous document type Previous document reference Goods item identifier
Y (supplementary declarations only - elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used). CLE (for the entry in declarant’s records (EIDR)).

DCR (to represent the DUCR).

DCS (to represent any DUCR part no’s).
For CLE: Enter the date of the EIDR

For CLE: Enter the DUCR assigned in the commercial records to the consignment.

For CLE: Enter any part numbers associated with the DUCR.
Enter the goods item number from the entry in declarant’s records
Z (to represent the previous document). ZZZ (for any other previous reference). Enter another recognisable reference number (for example stock reference). Enter the goods item number from the previous document.
Z (to represent the previous document). MRN (Declaration/notification). Enter the MRN of the export declaration used to enter the goods to IP. Enter the goods item number from the previous document.
Z DCR (to represent the DUCR).
DCS (to represent any DUCR part no’s).
Enter the DUCR assigned in the commercial records to the consignment (as appropriate).
Enter any part numbers associated with the DUCR (as appropriate).
 

*CLE represents the entry in declarant’s records (EIDR) procedure.

Additional information (data element 2/2)

Refer to appendix 4: data element 2/2 additional information statements for the relevant codes and details to be declared (for example, GEN45 authorisation holder’s consignment reference).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. Where both union and national AI statements are being declared, enter any union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in data element 2/2.

Coverage AI statement code Details to be declared
Authorisation by customs declaration only:

Special Procedure Authorisation granted on the declaration at the time of entry to the procedure.
00100 Enter ‘Simplified authorisation’
Enter ‘Discharge of Simplified Authorisation’ followed by the EORI number of the party who originally entered the goods to IP using Authorisation by customs declaration

note: Users of an authorisation by customs declaration should refer to appendix 4: data element 2/2 additional information statement codes which may be required for the specific operation.
Full authorisation holders only:

Discharge of IP (article 241(1) EU reg. no. 2015/2446 (DA))
10200 Enter ‘IP’ followed by the relevant authorisation number or INF number of the party who entered the goods to IP (and is now transferring them to another authorisation holder).
Code to describe the Economic Need for the processing operation ECO01-ECO22 Enter the appropriate economic code and text description for the processing operation according to the ECO codes shown in appendix data element 2/2 (additional information).
note: Refer to notice 3001 for guidance on which economic codes to use.
Consignment/work number. GEN45 Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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. This AI code must be used with DE1/11 additional procedure code F44. See DE1/11 additional procedure code notes for details.
GEN86 Enter ‘Article 86(3)’.

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

Refer to appendix 5: data element 2/3 document codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both union and national document codes are being declared, enter any union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C514 to be declared when the entry in declarant’s records (EIDR) is being used). The corresponding EORI number of the authorisation holder must be declared in data element 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as required).

Required by holders of a full IP authorisation only.

Enter the IP authorisation number being used to enter the goods to IP.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C601 GB IPO IP authorisation number.
C505 GB CGU* Enter the authorisation reference for the comprehensive guarantee used to secure the IP authorisation.

*Where the same customs comprehensive guarantee is held for both IP and deferred payment, code C505 is only required once in data element 2/3. If a separate comprehensive guarantee is held for the IP authorisation, then CGU must be repeated quoting the second guarantee reference number.

Deferment only

When deferred payment is being used for customs duty purposes, enter the following document codes.

Document code Document identifier: country code Document identifier: authorisation type code Document identifier: authorisation number
C505 GB CGU Enter the authorisation reference for the comprehensive guarantee used to guarantee the deferred payment.
C506 GB DPO Enter the deferment account number being used to pay the customs duty
Document code Document identifier Document status
1207 Enter the date and location details entered on the C1207S. Enter the appropriate document status code.

Note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-customs duty tax types in data element 4/8 method of payment.

Deferred payment (data element 2/6)

This data element must be completed when codes E or R, are declared in data element 4/8 (method of payment).

Enter the deferment account numbers (DANs) of the deferment accounts to be used to either:

  • defer the payment of the customs duty and other charges (for example, excise duty)
  • provide a deferred deposit

The deferment account details should be entered in the following format:

Code Details to be declared Description
1DAN Deferment account number (n7). The deferment account to be used for all charges, unless 2DAN is also declared.
2DAN Deferment account number (n7). When 2DAN is used only import VAT will be charged to 2DAN. All other deferred charges will be lodged against 1DAN.

Note document codes C505 and C506 must also be declared in data element 2/3 and authorisation codes CGU and DPO declared in data element 3/39 when deferred payment is being used for customs duty purposes. They are not required for deferment when it is only being used to pay/secure other taxes.

Holder of the authorisation identification number (data element 3/39)

Refer to appendix 6: data element 3/39 authorisation type codes for the list of codes to be declared (for example, EIR to be declared when entry in declarant’s records (EIDR) is being used). The authorisation type code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in data element 2/3 against the appropriate document code.

Authorisation type Authorisation type code Identifier
Provision of a comprehensive guarantee, including reduction or waiver CGU* Enter the EORI number of the authorised holder
Deferred payment DPO* Enter the EORI number of the DAN holder
Authorisation for the use of IP procedure IPO** Enter the EORI number of the IP authorisation holder

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Code IPO is only required when a full authorisation is held.

Tax type (data element 4/3)

Enter the appropriate tax type using the codes from appendix 8: data element 4/3: Tax Types for each tax to be paid or secured.

Method of payment (data element 4/8)

Enter a method of payment (MOP) code for each tax type to be paid or secured using the codes from appendix 9: data element 4/8: method of payment codes.

When entry in declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

The method of payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an authorisation by customs declaration to secure the potential duty due at the full rate of duty.

See appendix 9: data element 4/8: method of payment codes for codes that can be used for other tax lines.

MOP code Definition
M Security Deposit - immediate payment (cash deposit)
N Security Dep