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HMRC internal manual

Customs Special Procedures Manual

Authorisation by declaration: details to be included on the Customs declaration entering goods to an IP authorisation by declaration

The information required where an application for IP is made via a customs declaration is set out in Commission Delegated Regulation (EU) 2015/2446, Article 163.

Additional Information (AI) codes

A number of Additional Information (AI) statement codes will need to be entered on the import declaration. Full details of the codes relating to authorisations by declaration are explained in full in the UK Tariff Volume 3 Appendix C9.

AI statement codes are required where a full authorisation or an authorisation involving more than one Member State is used as any relevant information necessary for IP authorisation would have been stated in the application and clearly identified in the authorisation letter issued.

Information to be included on the customs import declaration

The following information will need to be provided by traders using IP with an authorisation by declaration (and should be used by NIRU as part of their post-clearance assurance):

  • correct Customs Procedure Codes for use with IP with an authorisation by declaration
  • the economic reason for the application (Economic code) quoted as an Additional Information code (ECO) in Box 44
  • the type of processing to be carried out quoted as an Additional Information (AI) code (PRO) in Box 44 as follows:

PRO01 - alcoholic goods

PRO02 - tobacco goods

PRO03 - chemicals and pharmaceuticals

PRO04 - motor vehicles and parts

PRO05 - maritime vessels and parts

PRO06 - aircraft, satellites and parts

PRO07 - other industrial goods

PRO08 - milk and milk products

PRO09 - sugar and sugar products

PRO10 - other agricultural goods

  • whether the main processed products (MPPs) produced by the processing operation change the Commodity Code (CN) of the goods originally imported to IP (indicated by an Additional Information (AI) code (MCP) in Box 44 as follows:

MCP01 – same as import goods

MCP02 - change of eight-digit CN code (input the new eight-digit CN code immediately after the AI statement identifier)

ROY01 – rate of yield = 1:1

ROY02 – rate of yield to be established through processing records

  • POD codes – period for discharge (POD=?) except for goods subject to a restricted throughput period, a standard throughput period of six months is granted therefore POD=6 should be entered in Box 44 of the declaration.

Council Regulation (EU) 952/2013, Article 255