appendix e4 imports customs procedure codes note · pdf fileappendix e4 page 1 of 309309...

Appendix E4 of 309309

APPENDIX E4

IMPORTS

CUSTOMS PROCEDURE CODES

When an entry is made using the paperless entries environment, all supporting documentation must be retained at the trader’s commercial premises for audit purposes by Customs. Retention for 4 years is required by the Customs Trader (Accounts and Records) Regulation 1995. NOTE: The following codes are for use with Form C21 at all locations with computerised inventory links. The numbers have been created to conform to the pattern of CPCs but there is no relation between the pairs of digits and the EC coding structure.

00 00 010 (For use on Form C21 at all locations with computerised inventory link) 1.Goods Covered Reimported privately owned motor vehicles on which returned goods relief from duty

and / or VAT is being claimed. 2.Notice 33. Specific Fields in the declaration/notes on completion

4. Additional documents required

4.1 Registration documents 4.2 Form C179B (if required)

5. Security required 6. Additional information

7. VAT 7.1 Registered taxable persons Entry under this CPC is not appropriate

7.2 Exempt Persons Entry under this CPC constitutes a claim for returned goods relief from duty and / or VAT under Notice 3 in the case of a motor vehicle. The facts are to be declared with the entry and any necessary evidence produced (see paragraph 9.3 below)

8. Post Clearance Action

9. Notes 9.1 Normal trade reimportations are not appropriate to this code and should be entered under CPC 40 00 000, 61 23 F01, 61 00 F02, 61 00 F03 or 61 00 F04 as appropriate. 9.2 Vehicles which have had repairs, alterations or additions whilst abroad (other than running repairs) should be entered under CPC 40 00 000, 61 23 F01, 61 00 F02, 61 00 F03 or 61 00 F04 as appropriate. 9.3 If exempt persons cannot comply with the conditions of Notice 3 entry should be made under CPC 40 00 000, 61 23 F01, 61 00 F02, 61 00 F03 or 61 00 F04 as appropriate

00 00 011 1.Goods Covered (For use on Form C21 at all locations with computerised inventory link)

British Government mail or British diplomatic bags, on which all charges are relieved.

2.Notice —

3. Specific Fields in the declaration/notes on completion

Box 37 must be 00 00 011.


4.1 Mail No Additional documents are required. 4.2 Diplomatic bags Copy air waybill or bill of lading.

5. Security required —

6. Additional information

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7. VAT Goods entered to this code are relieved from VAT.


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9. Notes —

00 00 020 (For use on Form C21 at all locations with computerised inventory link)

1.Goods Covered Temporary Importation of non EC: • private motor vehicles or pleasure craft including normal spare parts, accessories

and equipment accompanying them (For permanent importations see CPC 00 00 042)

• empty pallets and containers (for loaded non-EC pallets and containers, see note 9)

• civil aircraft for private or commercial use. entitled to relief from customs duties and / or import VAT under Temporary Importation relief

2. Notice 2.1 For temporary importation of private motor vehicles see section 4 of Notice 3 (Bringing your belongings and private motor vehicles to the UK from outside the EC) 2.2 For temporary importation of pleasure craft from outside the EC see section 5 of Notice 8 (Sailing your pleasure craft to and from the UK) 2.3 For temporary importation of non-EC pallets and containers see Notice 306 (Temporary Importation – Containers and Pallets) 2.4 for Temporary importation of civil aircraft see PN 28 –Importing aircraft parts, aircraft spare part depots and temporary Importation of civil aircraft and PN 200 temporary Importation


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4.1 Private Motor Vehicles –a notification of arrival / departure (Form C110) should be sent by the person entitled to relief to the office shown at note 9.1, a copy of the notification should be kept with the vehicle. 4.2 Pleasure craft Form C1331 4.3 Spare parts, accessories and equipment, for use in repair and maintenance of a

temporarily imported vehicle or pleasure craft but imported separately from the vehicle or pleasure craft –C88 (SAD) required (see CPC 53 00 D27 or 53 00 003 where VAT only is due)

4.4 Empty non-EC pallets and containers, if a Full TI relief authorisation is not held an oral declaration (Form C108), must be presented in duplicate, see note 9.3

5. Security required —6. Additional information

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7. VAT —8. Post Clearance Action

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9. Notes 9.1 Form C110 is a notification of arrival / departure for temporarily imported private motor vehicles. The notification does not need to be endorsed by customs. The notification form should be completed in duplicate. Send one copy to: National Import Reliefs Unit Customs House Killyhevlin Industrial Estate Enniskillen BT74 4EL Tel: 028 6632 2298 , FAX 028 6632 4018 E Mail: niru @hmrc.gsi.gov.uk

The remaining copy of the notification should be kept with the vehicle. When the vehicle leaves the UK this copy should be returned to NIRU. 9.2 For the temporary importation of loaded non-EC pallets and containers, statement


identifiers PAL02 for pallets or PAL03 for containers (see Tariff Vol.3, Appendix C9) must be entered in box 44 of the declaration in respect of the goods being imported.

9.3 Form C 108 is an inventory document to support the ‘Oral declaration’. Present an original and copy to customs for endorsement. The original will be returned to the declarant and the copy retained and forwarded to:

National Import Reliefs Unit Custom House Killyhevlin Industrial Estate Enniskillen BT74 4EJ

Telephone: 028 6632 2298 Fax 028 6632 4018

E Mail: niru @hmrc.gsi.gov.uk

00 00 040 (For use on Form C21 at all locations with computerised inventory link)

1.Goods Covered 1.1 Unaccompanied baggage and effects, other than motor vehicles, where the importer’s declaration on Form C3, C5 or C33 includes; • Prohibited or restricted goods (Part A of C3/C33) • Excise duty goods e.g. spirits, wines, tobacco goods etc (Part A of C3/C33) • Goods declared (Part B of C3/C33) • Goods imported prior to a transfer of residence; and • Goods imported on a transfer of residence or marriage, where the marriage

has not yet taken place or cannot be proved. 1.2 Unaccompanied baggage and effects for removal to an approved depository or

private premises 1.3 Corpses and ashes of cremated corpses 1.4 Temporary Importation of unaccompanied personal effects or goods for sports

purposes entitled to relief from customs duties and / or import VAT under Temporary Importation Relief.

2.Notice Notice 3 and Notice 200 3. Specific Fields in the declaration/notes on completion

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4.1 (paragraph 1.1 refers) Form C3, C5 or C33 with packing list attached as appropriate. 4.2 (paragraph 1.1 first bullet point refers) Import licence for restricted goods. 4.3 If marriage relief is claimed on transfer of residence, and marriage has already taken place: a copy of the marriage certificate. 4.4 (paragraph 1.2 refers);

- Form C3, C5 or C33 as appropriate and list of contents: and - Form C & E 200C and - Form (s) C 104 if required.

4.5 (paragraph 1.3 refers) Evidence in one of the following forms: - A death certificate issued by the Civil Registrar of the place

where death occurred, or by any other competent Government official.

- An official authorisation to remove the remains (e.g. an authorisation given by the local coroner) , or a certificate of cremation given by a crematorium authority.

- In addition some evidence to connect the above evidence with the importation

4.6 Temporary Importation Relief (paragraph 1.4 refers) - eligible goods less than €4000 in value–(EXCEPT FIREARMS)

goods can be released, no formal customs declaration or further documentation is required to claim TI relief;

- eligible goods more than €4000 in value or FIREARMS


(regardless of value) a declaration on form C88 (SAD) using CPC 53 00 D04 (or 53 00 003 where VAT only will be due) will be required.

5. Security required 5.1 On goods imported prior to a transfer of residence (paragraph 1.1 bullet point 4

refers); On goods imported on a transfer of residence on marriage if the marriage has not yet taken place or cannot be proved (paragraph 1.1 bullet point 5 refers) 5.2 The agents undertaking covering removal of the effects 5.3 Temporary Importation Relief –security will be required for customs duty and / or import VAT potentially due on goods more than €4000 in value where a declaration under CPC 53 00 D04 or 53 00 003 is required


7. VAT 7.1 (paragraphs 1.1 and 1.2 refer).Any VAT due must be paid at importation 7.2 (paragraph 1.3 refers).There is no liability to VAT. Do not complete a tax line. 7.3 Temporary Importation Relief –see paragraph 5.3 above.


9. Notes Any charges due on unaccompanied effects described in paragraph 1.1 above must be calculated and inserted in Box 47. For used goods, charges are to be calculated on the importer’s estimated present value as shown on the C3 or C33 declaration. The revenue amounts must be calculated on a worksheet attached to the clearance request. If there is any doubt as to the exact nature or quantity of the chargeable goods, the declarant may request to sight the consignment prior to input of the clearance request.

00 00 041 (For use on Form C21 at all locations with computerised inventory link) 1.Goods Covered Unaccompanied baggage and effects other than motor vehicles, where the declaration

on form C3 or C33 does not include any of the goods specified in CPC 00 00 040 paragraph 1.1 and has been fully completed (see also paragraph 9 below)

2.Notice 33. Specific Fields in the declaration/notes on completion

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4. Additional documents required Form C3 or C33


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7. VAT Any VAT payable must be paid at importation. 8. Post Clearance Action

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9. Notes This CPC must not be used unless the answers on Part A and B of Form C3 or C33 are NONE. Notations such as ‘N/A’ or ‘Not Applicable’ are unacceptable

00 00 042 (For use on Form C21 at all locations with computerised inventory link) 1.Goods Covered Means of Transport permanently imported by private persons on which relief from

duty and / or VAT is being claimed on transfer of residence. 2.Notice 3 and 8 3. Specific Fields in the declaration/notes on completion

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Form C104A, for motor car or C104A (vessels) for pleasure craft plus evidence of use and, if appropriate, possession abroad.

5. Security required Only if goods are imported prior to transfer of residence take-up. Discharge of security on provision of evidence


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7. VAT Registered taxable persons should not use this CPC if the goods are imported in the course of business.


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9. Notes —


Means of transport permanently imported by private persons on payment of Customs and Excise charges.

2.Notice 3 and 8 for pleasure craft.


Box 37 must be 00 00 043.


Form C384 for motor cars or C384 (vessels) for pleasure craft plus evidence of value.



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7. VAT 7.1 Registered taxable persons Entry under this code is not appropriate. 7.2 Exempt persons Any VAT must be paid at importation.


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9. Notes For payment of revenue charges Box 47 is to be completed.


Goods being removed or on-carried from the frontier under NCTS Transit Procedures. This CPC can be used to release NCTS goods at CCS-UK airports and certain other inventory linked locations, if other local system procedures for the release of NCTS declarations do not apply.

2.Notice —


Box 40. Complete this information where there is a previous declaration and/or previous document(s). A previous declaration or document is identified by Class, Type and Reference <class><type><reference>. If you wish to show that a previous transit declaration (T1) is in place that needs to be ended, then the following coded information may apply i.e. <Z><821><07GB00001234567891>. Code Z for previous document, Type 821 for T1 and Reference = MRN No.


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7. VAT —


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9. Notes Inventory linked maritime locations may have other systems for the release of NCTS transit declarations, and this CPC should therefore only be used as directed by the relevant frontier Customs office. When used for goods to be removed under security of a NCTS declaration made in the UK, the NCTS declaration must be input first and the LRN or MRN reference quoted in the Misc Text field. This C21 mechanism is then used to release goods from the inventory. In the case of NCTS Authorised Consignors, release will normally be automatic. This CPC can also be used for goods being on-carried to another Office of Destination under a valid NCTS declaration made outside the UK, provided the details are quoted in the Misc Text field.


00 08 020 (For use on Form C21 at all locations with computerised inventory link) 1.Goods Covered Goods imported or re-imported on an ATA carnet, on which relief from all charges is

claimed 2.Notice 104 3. Specific Fields in the declaration/notes on completion

Box 44 enter: • document code N955 • document status code AC for the carnet to be certified by HMRC


Carnet

5. Security required Security is provided by the issuing association and international chain of guaranteeing associations


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Temporarily imported goods must be produced to Customs and re-exported within the time limit allowed by customs.

9. Notes

00 09 034 1.Goods Covered Goods being imported to MoU approved Temporary Storage premises, where value

does not exceed £2,000, at individual consignment level. Prior approval required. This CPC does not cover Controlled / restricted goods.

2.Notice THE USE OF THIS CPC IS RESTRICTED TO EXPRESS INDUSTRY NEW EXPORT SYSTEM APPROVED MOU OPERATORS ONLY. Refer to Understanding MOU document & NES MOU Temporary Storage terms & conditions.


The CPC (Box 37) must be 00 09 034. CHIEF entry format = IICR. In addition the following boxes must be completed: 1, 2 (Consignor or MOU Bulking Various if more than 1 customer), 5, 6, 8 (Consignee = Bulk dummy TURN), 14, 15a, 30, 31, 37, 40, 42, 44. .


As MOU Operators are authorised individually to use CPC 00 09 034 there is no longer a requirement to routinely produce Removal Authorities & Manifests to HMCE. There is however a requirement to perform variable tests on systems for Customs control and assurance purposes. Refer to MOU Agreements.

5. Security required Deed of Undertaking 6. Additional information

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7. VAT —9. Post clearance action Any enquiries should be addressed to the Import Officer where the declaration was

originally presented.

10. Notes Goods must be re-exported within 4 days (CPC 31 00 017). Use of CPC 00 09 034 applies to goods from 3rd countries only (non EU Origin goods).

00 09 040 (for use on form C21 at all locations with computerised inventory link) 1.Goods Covered Goods being removed to an approved ERTS 2.Notice 199A 3. Specific Fields in the declaration/notes on completion

Box 37 must be 00 09 040



TIR carnet where goods travelling under TIR procedures

5. Security required Nil 6. Additional information

• Enter the name and address of the ERTS as a PREMS AI Statement (Box 44 of the C21).

• Enter the Local Supervising Officer’s details as a SPOFF Statement (Box 44 of the C21).

7. VAT —


Nil

9. Notes The additional documents (TIR carnet or CT documents) must be presented to Customs for endorsement. Agents must ensure that the endorsements have been returned to travel with the goods.

00 09 090 (For use on Form C21 at all locations with computerised inventory link) 1.Goods Covered Goods not covered by other codes:

You will need to obtain permission from customs prior to using this code. This can be obtained by contacting the National Clearance Hub on Telephone number 0845 001 0085:

This code is to be used as directed by Customs to clear inventory records in the instances listed below. The CPC may also be used to clear non-inventory records in some instances.

1. To clear split consignments from Temporary Storage to Free Circulation. (See note in box 3 below).

2. To clear short shipments. 3. To generate removal notes for Phase 1 entries (e.g.

UCN/AWB omitted from original entry). 4. Where goods arrive at another Port to that named on the

entry. Used to finalise CHIEF records (ADTE) for abandoned consignments.

2.Notice N/A 3. Specific Fields in the declaration/notes on completion

Box 37 must be 00 09 090 Box 31 The NCH reference number must be entered in this box Box 31 Where the CPC is being used for options 2, 3 and 4 the original details of custom clearance e.g.full entry number must be entered Box 31 Where the CPC is being used for option 5 the statement “Abandoned goods for disposal by HMRC” must be included with a description of the goods and quantity Box 47a Where the CPC is being used for option 1 (clearance of split consignments) tax lines must be inserted as required and duty manually calculated


Option 1 (Split Consignments) Invoice, Packing lists, DPO’s, and preference certificates etc, are to be attached as required. Option’s 2, 3 and 4. A copy of the original customs declaration is to be attached with a letter of explanation. Option 5. All correspondence and documents relating to


quantity, value and reason for abandonment.5. Security required 6. Additional information

7. VAT The instructions of Notice 702 are to be followed in accordance with liability of the goods A tax line must be inserted for entries lodged for split consignments, or where import VAT has not been separately accounted for.


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9. Notes

06 10 040 SDP Release to free circulation

1.Goods Covered Goods eligible for clearance under the Simplified Declaration Procedure (SDP) entered by or on behalf of authorised Customs Freight Simplified Procedure (CFSP) traders.

2.Notice Notice 760 Customs Freight Simplified Procedures (CFSP) 3. Specific Fields in the declaration/notes on completion

Box 1: insert code IM followed by either: • C for SDP SFD - goods arrived or • F for SDP SFD - goods not arrived

Box 6: insert total packages Box 8: insert the identity and if required, the name and address of the consignee Box 14: insert type, ID and if required, the name and address of the declarant Box 30: insert the frontier location of the goods Box 31: insert

• plain language description of the goods that is sufficient to allow for the easy identification and examination.

• package marks, no. and kind • container number (if used)

Box 37: CPC must be 06 10 040 Box 40: insert the class ‘Z’, followed by the type and reference number of the previous document/declaration Box 44: insert:

• Under document code ‘9DCR’, the Declaration Unique Consignment Reference (DUCR) and DUCR Part Suffix. The DUCR/part must be unique and conform to the structure recommended by the World Customs Organisation (WCO). See UK Integrated Tariff.

• Code ‘NCGDS’ (non-controlled goods) • Any other statement or document codes as required


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9. Notes • Only a limited number of fields need completion – see UK Integrated Tariff for full details. Supporting documentation will not normally be required for presentation to Customs at the frontier except where entries are sent route 1 or 2.

• Fuller details must be provided to Customs on an electronic supplementary declaration.

• This CPC must not be used for goods subject to frontier border inspection controls or excise duty.

CPC – 06 10 061 SDP Release to Simplified Economic Relief


1.Goods Covered Goods eligible for release to Customs procedures with economic impact (OPR, TI, IPR, PCC) other than customs warehousing and free zones under the Simplified Declaration Procedure (SDP) entered by or on behalf of authorised Customs Freight Simplified Procedure (CFSP) traders.

2.Notice Notice 760 Customs Freight Simplified Procedure (CFSP)


Box 1: insert code IM followed by either: • C for SDP SFD - goods arrived or • F for SDP SFD - goods not arrived


• plain language description of the goods that is sufficient to allow for easy identification and examination.

• package marks, no. and kind • container no. if used

Box 37: CPC must be 06 10 061 Box 40: insert the class ‘Z’ and the type and reference number of the previous document/declaration Box 44: insert:


• Code ‘NCGDS’ for non-controlled goods • Any other statement or document codes as required


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9. Notes • Only a limited number of fields need completion – see UK Integrated Tariff for full details. Supporting documentation will not normally be required for presentation to Customs at the frontier except where entries are sent route 1 or 2.


• This code must not be used for goods subject to frontier border inspection controls or excise duty.

06 11 000 LCP Release to UK national transit simplification 1.Goods Covered Goods eligible for release at the frontier for inland clearance under the Local

Clearance Procedure (LCP) by authorised Customs Freight Simplified Procedure (CFSP) traders, moving under UK national transit simplifications.

2.Notice • Notice 760 Customs Freight Simplified Procedure (CFSP) • Transit Manual (see the European Commission website)


Box 1: insert code IM followed by either: • G for LCP SFD - goods arrived or • H for LCP SFD - goods not arrived



• package marks, no. and kind


• container no. if used Box 37: CPC must be 06 11 000 Box 40: insert the class ‘Z’ and the type and reference number of the previous document/declaration Box 44: insert:


• Either: - under AI statement ‘TRPRN’, the full name and address of the principal where the consignee is not the transit principal;

or, - under AI statement ‘TRPRN’, the statement ‘Transit principal is declarant’ where the declarant is also the principal.

• Under AI statement ‘GRNTR’, the full name and address of the guarantor and either the guarantee waiver certificate number or the guarantee certificate/reference number.

• Under AI statement ‘SPOFF’, the name and address of the intended office of destination

• Under AI statement ‘PREMS’, the name and address of the premises to which the goods are moving.

• Under item level AI statement ‘THRDQ’, the third quantity of the goods if required by the Tariff

• Code ‘NCGDS’ for non-controlled goods. • Any other statement or document codes as required


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9. Notes • Only a limited number of fields need completion – see UK Integrated Tariff for full details.

• Details of the goods must subsequently be entered in the local clearance records and an electronic supplementary declaration be provided to Customs.


CPC –06 11 001 LCP Release to Community Transit (NCTS) (C21)

1.Goods Covered Goods eligible for release at the frontier for inland clearance under the Local Clearance Procedure (LCP) by authorised Customs Freight Simplified Procedure (CFSP) traders, moving under Community Transit Procedures (NCTS).

2.Notice • Notice 760 Customs Freight Simplified Procedures (CFSP) • Transit Manual (see the European Commission website).


Box 1: insert code IM followed by either: • J for LCP C21 - goods arrived or • K for LCP C21 - goods not arrived

Box 6: insert total packages Box 8: insert identity and if required, the name and address of the consignee. Box 14: insert type, ID and if required, the name and address of the declarant Box 30: insert the frontier location of the goods Box 31: insert



Box 37: must be 06 11 001 Box 40: insert the class ‘Z’ and the type and reference number of the previous


document/declaration Box 44: insert

• Under document code ‘9MCR’ enter the Master Unique Consignment Reference Number (MUCR)

• Under document code ‘9DCR’ enter the Declaration Unique Consignment Number (DUCR) and DUCR Part Suffix. The DUCR/part must be unique and conform to the structure recommended by the World Customs Organisation (WCO). See UK Integrated Tariff.

• Under item level AI statement ‘THRDQ’, the third quantity of the goods if required by the Tariff

• Under AI statement ‘PREMS’ enter the name and address of the premises to which the goods are moving

• Under AI statement ‘SPOFF’, enter the name and address of the intended office of destination

• Under document code ‘N820’ or ‘N821’ enter the status code and Movement Reference Number (MRN) for the transit movement.

• Document code ‘NCGDS’ for non-controlled goods • Any other statement or document codes as required


Transit Accompanying Document (TAD) or New Computerised Transit System (NCTS) fallback document showing an inland office of destination.


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The TAD or NCTS fallback document must be sent to the inland office of destination within 24hrs of goods arrival at the designated premises.

9. Notes • Only a limited number of fields need completion – see UK Integrated Tariff for full details.

• The TAD or NCTS fallback document travels with the goods to the office of destination and the movement is ended on the NCTS (except where NCTS fallback is used).

• Details of the goods must subsequently be entered in the local clearance records and an electronic supplementary declaration be provided to Customs.


CPC 06 11 002 – LCP Release to UK national transit for Plant Health restricted material (SFD). 1.Goods Covered Goods requiring Conformity certificates and/or Phytosanitary Certificates eligible for

inland clearance under Local Clearance Procedures (LCP) by approved Customs Freight Simplified Procedure (CFSP) traders, moving under UK national transit simplifications.

2.Notice Notice 760 Customs Freight Simplified Procedure (CFSP) Transit Manual (see the European Commission website)


Box 1: insert code IM followed by either: G for LCP SFD - goods arrived or H for LCP SFD - goods not arrived Box 6: insert total packages Box 8: insert the identity and if required, the name and address of the consignee Box 14: insert type, ID and if required, the name and address of the declarant Box 15a: insert code for the country from which the goods were originally dispatched. Box 21: insert the nationality and if required, the identity of the active means of transport Box 22: insert invoice currency and amount. Box 26: insert inland mode of transport if required. Box 30: insert frontier location of the goods Box 31: insert: plain language description of the goods that is sufficient to allow for easy identification and examination.


package marks, no. and kind container no. if used Box 33: insert the commodity code for the goods Box 34a: insert the country of origin code for the goods Box 37: CPC must be 06 11 002 Box 38: insert the net mass of the goods in kilograms Box 40: insert the class ‘Z’ and the type and reference number of the previous document/declaration Box 41: where required, insert the supplementary units Box 42: insert the invoice price for the goods in the currency shown in box 22. Box 44: insert: Under document code ‘9DCR’, the Declaration Unique Consignment Reference (DUCR) and DUCR Part Suffix. The DUCR/part must be unique and conform to the structure recommended by the World Customs Organisation (WCO). See UK Integrated Tariff. Either Under AI statement ‘TRPRN’, the full name and address of the principal where the consignee is not the transit principal; or, Under AI statement ‘TRPRN’, the statement ‘Transit principal is declarant’ where the declarant is also the principal. Under AI statement ‘GRNTR’, the full name and address of the guarantor and either the guarantee waiver certificate number or the guarantee certificate/reference number, where the consignee is not the guarantor. Under AI statement ‘SPOFF’, the name and address of the intended office of destination Under AI statement ‘PREMS’, the name and address of the premises to which the goods are moving. Under item level AI statement ‘THRDQ’, the third quantity of the goods if required by the Tariff AI statement code ‘NCGDS’ for non-controlled goods Any other statement or document codes as required The appropriate document/ certificate/ authorisation code for the conformity/phytosanitary certificate.


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9. Notes Only a limited number of fields need completion – see UK Integrated Tariff for full details. Once HMI and PHSI have notified the CFSP trader of their examination requirements and given permission for the goods to be entered to a Customs procedure, details of the goods must be entered into the local clearance records as per the CFSP authorisation. An electronic supplementary declaration must be provided to Customs.

CPC – 06 12 071 SDP release to types A, C, D & E Warehousing

1.Goods Covered Goods covered: Goods eligible for clearance under the Simplified Declaration Procedure (SDP) for entry to a type A, C, D or E warehouse by or on behalf of an authorised Customs Freight Simplified Procedure (CFSP) trader.

2.Notice Notice 760 Customs Freight Simplified Procedure (CFSP) and Notice 232 Customs Warehousing.


Box 1: insert code IM followed by either: ‘C’ for SDP SFD - goods arrived or ‘F’ for SDP SFD - goods not arrived


Box 6: insert total packages Box 8: insert the identity and if required, the name and address of the warehouse-keeper/consignee. Box 14: insert type, ID and if required, the name and address of the declarant. Box 30: insert the frontier location of the goods Box 31: insert : the plain language description of the goods, sufficient to allow for easy identification and examination package marks, number and kind the container number(s) (if used). Box 37: CPC must be 06 12 071 Box 40: insert the class ‘Z’ and the type and reference number of the previous document/declaration Box 44: insert: Under document code ‘9DCR’, the Declaration Unique Consignment Reference (DUCR) and DUCR Part Suffix. The DUCR/part must be unique and conform to the structure recommended by the World Customs Organisation (WCO). See UK Integrated Tariff. Any other statement or document codes as required Box 49: insert the type, reference and country code for the customs warehouse. Where type ‘D’ has been entered, there must be a clear link in the form of a DUCR to a commercial invoice for the goods. This must support the customs duty value and enable the immediate, clear and unambiguous classification of the goods.


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9. Notes Only a limited number of fields need completion – see UK Integrated Tariff for full details. No supporting documents are required. Fuller details must be provided to Customs on an electronic supplementary declaration. The CPC quoted on the supplementary entry must be one of the following as appropriate: 71 00 000, 71 21 000, 71 54 000, 71 78 000. This CPC must not to be used for goods subject to frontier border inspection controls or excise duty

CPC – 06 14 078 SDP Release into Free zone

1.Goods Covered Goods eligible for clearance under the Simplified Declaration Procedure (SDP) for entry to a Free Zone by or on behalf of an authorised Customs Freight Simplified Procedure (CFSP) trader.

2. Notice Notice 760 Customs Freight Simplified Procedure (CFSP) and Notice 334 Free Zones.


Box 1: insert code IM followed by either: ‘C’ for SDP SFD - goods arrived or ‘F’ for SDP SFD - goods not arrived Box 6: insert total packages Box 8: insert the identity and if required, the name and address of the consignee. Box 14: insert type, ID and if required, the name and address of the declarant. Box 30: insert the frontier location of the goods Box 31: insert plain language description of the goods that is sufficient to allow for easy identification and examination package marks, numbers and kind container number(s) (if used). Box 37: CPC must be 06 14 078 Box 40: insert the class ‘Z’ and the type and reference number of the previous document/declaration Box 44: insert: Under document code ‘9DCR’, the Declaration Unique Consignment Reference


(DUCR) and DUCR Part Suffix. The DUCR/part must be unique and conform to the structure recommended by the World Customs Organisation (WCO). See UK Integrated Tariff Code ‘NCGDS’ (non-controlled goods) Any other statement or document codes as required Box 49: insert the type ‘Z’, the 7 digit reference for the Free Zone and country code ‘GB’.


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9. Notes Only a limited number of fields need completion – see UK Integrated Tariff for full details. No supporting documents are required. Full details must be provided to Customs on an electronic supplementary declaration. CPC 78 00 000 must be quoted on the supplementary entry. This CPC must not to be used for goods subject to frontier border inspection controls or excise duty.

CPC – 06 19 090 Customs FSD

1.Goods Covered Goods covered: This is the Final Supplementary Declaration (FSD) used to report the number of Customs Freight Simplified Procedure (CFSP) Supplementary Declarations for Customs goods due/ actually transmitted for a specific reporting period.

2. Notice Notice 760 Customs Freight Simplified Procedure (CFSP) 3. Specific Fields in the declaration/notes on completion

Acceptance Date and time completion: • Day: insert 01. • Month: irrespective of the transmission date, insert the 2 digit number

representing the month being reported on e.g. if the FSD is in respect of Julys Supplementary Declarations, insert 07.

• Year: insert the 4 digit number representing the year of the month being reported on e.g. if the FSD is in respect of July 2007 Supplementary Declarations insert 2007.

• Time: insert 00:00. Box 1: insert code ‘IM’ followed by the code ‘Y’ Box 8: insert the identity of the CFSP authorised trader Box 37: insert CPC 06 19 090 Box 44: insert: • Under AI statement code ’FINSD’, the number of Supplementary Declarations

(excluding FSDs) due for the reporting period and the number actually submitted, e.g., if 48 were due but only 45 submitted, insert ‘45/48’. These figures should be separated into supplementary declaration types to differentiate between import and removal from warehouse declarations, e.g., ‘SDI = 45/48, SDW = 20/20.’ Both SDI and SDW statements must be included in the order SDI and then SDW. Where supplementary declarations were also submitted in respect of previous periods insert on the same line the relevant period and number transmitted, e.g., if 4 (late) July 2007 supplementary declarations imports were transmitted insert: ‘7/07 = SDI 4’. This declaration would then read SDI = 45/48, SDW = 20/20, 7/07 = SDI 4.

• If no supplementary declarations were submitted during the reporting period insert SDI=0/0, SDW=0/0.

• Under document code ‘9DCR’, the Declaration Unique Consignment Reference (DUCR) and DUCR Part Suffix. The DUCR/part must be unique and conform to the structure recommended by the World Customs Organisation (WCO). See UK Integrated Tariff

• No other information is to be entered into this field.


—

5. Security required —6. Additional —


information 7. VAT —8. Post Clearance Action

—

9. Notes Nil returns are required. Where traders deal in Customs and Excise goods under CFSP, the Excise reporting arrangements take precedent.

CPC– 06 20 040 SDP Controlled goods released to free circulation

1.Goods Covered Goods covered: Goods eligible for clearance under the Simplified Declaration Procedure (SDP) entered by or on behalf of authorised Customs Freight Simplified Procedure (CFSP) traders that are required to be presented at the frontier for specific pre-clearance/Border Inspection Post (BIP) controls.

2.Notice Notice 760 Customs Freight Simplified Procedure (CFSP).


Box 1: insert code IM followed by either: • ‘C’ for SDP SFD - goods arrived or • ‘F’ for SDP SFD - goods not arrived

Box 6: insert total packages Box 8: insert the identity and if required, the name and address of the consignee Box 14: insert type, ID and if required, the name and address of the declarant. Box 15a: insert the code for the country from which the goods were originally dispatched to the UK. Box 21: insert the nationality and if required, the identity of the active means of transport Box 22: insert invoice currency and amount. Box 30: insert the frontier location of the goods Box 31: insert


• package marks, no.s and kind • container no.s (if used)

Box 33: insert the commodity code of the goods Box 34a: insert the country of origin code for the goods Box 37: must be 06 20 040 Box 38: insert the net mass in kilograms of the goods. Box 40: insert the class ‘Z’ and the type and reference number of the previous document/declaration Box 41: if appropriate, insert the supplementary units for the goods Box 42: insert the invoice price for the goods in the currency shown in box 22. Box 44: insert

• Under document code ‘9DCR’, the Declaration Unique Consignment Reference (DUCR) and DUCR Part Suffix. The DUCR/part must be unique and conform to the structure recommended by the World Customs Organisation (WCO).

• Any other appropriate statement/ document/ certificate/ authorisation code(s) for the goods.


Hard copy Simplified Frontier Declarations and full supporting documentation relating to the importation of the goods must be presented to the competent authorities prior to obtaining release of the goods.


—


—

9. Notes • Although only a limited number of fields need completion – see UK Integrated Tariff for details – all normal supporting documentation must be produced with the customs declaration, including invoices, health certificates, licences and preference certificates, etc.

• All standard frontier/BIP formalities must be completed prior to release of the goods.


• This CPC must not be used for importations of commercial drugs or excise


goods.

CPC – 06 20 061 SDP Controlled goods released to Simplified Economic Relief

1.Goods Covered Goods covered: Goods (including third country alcohol and tobacco products) eligible for release under the Simplified Declaration Procedure (SDP) to Customs procedures with economic impact (OPR, TI, IPR, PCC) other than customs warehousing and free zones, entered by or on behalf of authorised Customs Freight Simplified Procedure (CFSP) traders, that are required to be presented at the frontier for specific pre-clearance/Border Inspection Post (BIP) controls.



Box 1: insert code IM followed by either: • ‘C’ for SDP SFD - goods arrived or • ‘F’ for SDP SFD - goods not arrived

Box 6: insert total packages Box 8: insert the identity and if required, the name and address of the consignee Box 14: insert Declarant type and ID Box 15a: insert the code for the country from which the goods were originally dispatched to the UK. Box 21: insert the nationality and if required, the identity of the active means of transport Box 22: insert invoice currency and amount. Box 30: insert the frontier location of the goods Box 31: insert

• the plain language description of the goods that is sufficient to allow for easy identification and examination

• package marks, no.s and kind • container no. (if used)

Box 33: insert the commodity code for the goods Box 34a: insert the country of origin code for the goods Box 37: CPC must be 06 20 061 Box 38: insert the net mass in kilograms of the goods Box 40: insert the class ‘Z’ and the type and reference number of the previous document/declaration Box 41: if appropriate, insert the supplementary units Box 42: insert the invoice price for the goods in the currency shown in box 22. Box 44: insert

• Under document code ‘9DCR’, the Declaration Unique Consignment Reference (DUCR) and DUCR Part Suffix. The DUCR/part must be unique and conform to the structure recommended by the World Customs Organisation (WCO).





—


—

9. Notes • All normal supporting documentation must be produced with the customs declaration, including invoices, health certificates, licences and preference certificates, etc.



• This CPC must not be used for importations of commercial drugs.


CPC – 06 22 071 SDP Controlled goods released to types A, C, D & E Warehousing

1.Goods Covered Goods covered: Goods (including third country alcohol and tobacco products) eligible for release under the Simplified Declaration Procedure (SDP) entered by or on behalf of authorised Customs Freight Simplified Procedure (CFSP) traders to a type A, C, D or E Customs warehouse that are required to be presented at the frontier for specific pre-clearance/Border Inspection Post (BIP) controls.

2.Notice • Notice 760 Customs Freight Simplified Procedure (CFSP) and • Notice 232 Customs Warehousing.


Box 1: insert code ‘IM’ followed by either: • ‘C’ for SDP SFD - goods arrived or • ‘F’ for SDP SFD - goods not arrived

Box 6: insert total packages Box 8: insert the identity and if required, the name and address of the warehouse-keeper/consignee. Box 14: insert type, ID and if required, name and address of the declarant. Box 15a: insert code for the country from which the goods were originally dispatched to the UK. Box 21: insert the nationality and if required, the identity of the active means of transport Box 22: insert invoice currency and amount. Box 30: insert the frontier location of the goods . Box 31: insert

• the plain language description of the goods that is sufficient to allow for easy identification and examination


Box 33: insert the commodity code for the goods Box 34a: insert the country of origin code for the goods Box 37: CPC must be 06 22 071 Box 38: insert the net mass of the goods in kilograms Box 40: insert the class ‘Z’ and the type and reference number of the previous document/declaration Box 41: where required, insert the supplementary units Box 42: insert the invoice price for the goods in the currency shown in box 22. Box 44: insert



Box 49: insert the type, reference and country code for the customs warehouse. Where type ‘D’ has been entered, there must be a clear link in the form of a DUCR to a commercial invoice for the goods. This must support the customs duty value and enable the immediate, clear and unambiguous classification of the goods.




—


—

9. Notes • Although only a limited number of fields need completion – see UK Integrated Tariff for full details – all normal supporting documentation must be produced with the customs declaration, including invoices, health certificates, licences and preference certificates, etc.

• All standard frontier/BIP formalities must be completed prior to release of


the goods. • Fuller details must be provided to Customs on an electronic supplementary

declaration. The CPC quoted on the supplementary entry must be one of the following as appropriate: 71 00 000, 71 21 000, 71 54 000, 71 78 000.

• This CPC must not be used without prior approval from your authorising office.

• This CPC must not be used for commercial drugs.

CPC – 06 24 078 SDP Controlled goods released into Free zone

1.Goods Covered Goods covered: Goods (including third country alcohol and tobacco products) eligible for release under the Simplified Declaration Procedure (SDP) entered by or on behalf of authorised Customs Freight Simplified Procedure (CFSP) traders to a free zone that are required to be presented at the frontier for specific pre-clearance /Border Inspection Post (BIP) controls.

2.Notice • Notice 760 Customs Freight Simplified Procedure (CFSP) and • Notice 334 Free Zones



Box 6: insert total packages Box 8: insert the identity and if required, the name and address of the Free Zone manager Box 14: insert type, ID and if required, the name and address of the declarant. Box 15a: insert code for the country from which the goods were originally dispatched to the UK. Box 21: insert the nationality and if required, the identity of the active means of transport Box 22: insert invoice currency and amount. Box 30: insert the frontier location of the goods. Box 31: insert


• package marks, no.s and kind • container no. (if used)

Box 33: insert the commodity code for the goods Box 34a: insert the country of origin code for the goods Box 37: CPC must be 06 24 078 Box 38: insert the net mass of the goods in kilograms Box 40: insert the class ‘Z’ and the type and reference number of the previous document/declaration. Box 41: if appropriate, insert the supplementary units for the goods Box 42: insert the invoice price for the goods in the currency shown in box 22. Box 44: insert



Box 49: insert the type ‘Z’, the 7 digit reference for the Free Zone and country code ‘GB’.




—

7. VAT —8. Post Clearance —


Action 9. Notes • All normal supporting documentation must be produced with the customs

declaration, including invoices, health certificates, licences and preference certificates, etc.


• Fuller details must be provided to Customs on an electronic supplementary declaration. CPC 78 00 000 must be quoted on the supplementary entry.

• This CPC must not to be used without approval from your authorising office.

• This code must not be used for commercial drugs.

CPC – 06 30 040 SDP Controlled drugs released to Free Circulation

1.Goods Covered Goods covered: Controlled drugs eligible for clearance at the frontier under the Simplified Declaration Procedure (SDP) entered by or on behalf of authorised Customs Freight Simplified Procedure (CFSP) traders.




Box 6: insert total packages Box 8: insert the identity and if required, the name and address of the consignee Box 14: insert type, ID and if required, the name and address of the declarant. Box 15a: insert code for the country from which the goods were originally dispatched to the UK. Box 21: insert the nationality and if required, the identity of the active means of transport Box 22: insert invoice currency and amount Box 30: insert the frontier location of the goods Box 31: insert

• plain language description of the goods that it sufficient to allow for easy identification and examination


Box 33: insert the commodity code of the goods Box 34a: insert the country of origin code for the goods Box 37: CPC must be 06 30 040 Box 38: insert the net mass of the goods in kilograms Box 40: insert the class ‘Z’ and the type and reference of the previous document/declaration. Box 41: if appropriate, insert the supplementary units for the goods Box 42: insert the invoice price for the goods in the currency shown in box 22. Box 44: insert




A hard copy Simplified Frontier Declaration and supporting documentation to be presented to customs at the frontier prior to gaining release of the goods


—


—




• This CPC must only be used for importations of controlled drugs.

CPC –06 30 061 SDP Controlled drugs released to Simplified Economic Relief

1.Goods Covered Goods covered: Controlled drugs eligible for release to Customs procedures with economic impact ( OPR, TI, IPR, PCC ) other than customs warehousing and free zones at the frontier under the Simplified Declaration Procedure (SDP) entered by or on behalf of authorised Customs Freight Simplified Procedure (CFSP) traders.

2.Notice Notice 760 Customs Freight Simplified Procedure (CFSP) 3. Specific Fields in the declaration/notes on completion


Box 6: insert total packages Box 8: insert the identity and if required, the name and address of the consignee Box 14: insert type, ID and if required, the name and address of the declarant. Box 15a: insert code for the country from which the goods were originally dispatched to the UK. Box 21: insert the nationality and if required, the identity of the active means of transport Box 22: insert invoice currency and amount. Box 30: insert the frontier location of the goods. Box 31: insert

• plain language description of the goods that is sufficient to allow for easy identification and examination


Box 33: insert the commodity code for the goods Box 34a: insert the country of origin code for the goods Box 37: CPC must be 06 30 061 Box 38: insert the net mass of the goods in kilograms Box 40: insert the class ‘Z’ and the type and reference number of the previous document/declaration. Box 41: if appropriate, insert the supplementary units for the goods Box 42: insert the invoice price for the goods in the currency shown in box 22. Box 44: insert






—


—


• Fuller details have to be provided to Customs on an electronic supplementary declaration.

• This CPC must only be used for importations of controlled drugs

CPC – 06 32 071 SDP Controlled drugs released to types A, C, D & E Warehousing

1.Goods Covered Goods covered: Controlled drugs eligible for release under the Simplified Declaration


Procedure (SDP) for entry to a type A, C, D or E warehouse by or on behalf of authorised Customs Freight Simplified Procedure (CFSP) traders.

2.Notice • Notice 760 Customs Freight Simplified Procedure (CFSP) • Notice 232 Customs Warehousing



Box 6: insert total packages Box 8: insert the identity and if required, the name and address of the warehouse-keeper/consignee. Box 14: insert type, ID and if required, the name and address of the declarant. Box 15a: insert code for the country from which the goods were originally dispatched to the UK. Box 21: insert the nationality and if required, the identity of the active means of transport Box 22: insert invoice currency and amount. Box 30: insert the frontier location of the goods. Box 31:

• plain language description of the goods sufficient to allow for easy identification and examination

• package marks, numbers and kind • container no.s (if used)

Box 33: insert the commodity code for the goods Box 34a: insert the country of origin code for the goods Box 37: CPC must be 06 32 071 Box 38: insert the net mass of the goods in kilograms Box 40: insert the class ‘Z’ and the type and reference number of the previous document/declaration Box 41: if appropriate, insert the supplementary units for the goods Box 42: insert the invoice price for the goods in the currency shown in box 22. Box 44: insert



Box 49: insert the type, reference and country code for the customs warehouse. Where type ‘D’ has been entered there must be a clear link in the form of a DUCR to a commercial invoice for the goods. This must support the customs duty value and enable the immediate, clear and unambiguous classification of the goods.




—


—

9. Notes • All normal supporting documentation must be produced with the customs declaration, including invoices, licences and preference certificates, etc.

• Fuller details must be provided to Customs on an electronic supplementary declaration. The CPC quoted on the supplementary entry must be one of the following as appropriate: 71 00 000, 71 21 000, 71 54 000, 71 78 000.

• This CPC must only be used for the importation of controlled drugs

CPC – 06 34 078 SDP Controlled drugs released into a Free zone


1.Goods Covered Goods covered: Controlled drugs eligible for release under the Simplified Declaration Procedure (SDP) for entry to a Free Zone by or on behalf of authorised Customs Freight Simplified Procedure (CFSP) traders.

2.Notice • Notice 760 Customs Freight Simplified Procedure (CFSP) • Notice 334 Free Zone.



Box 6: insert total packages Box 8: insert the identity and if required, the name and address of the Free Zone manager Box 14: insert type, ID and if required, the name and address of the declarant. Box 15a: insert code for the country from which the goods were originally dispatched to the UK. Box 21: insert the nationality and if required, the identity of the active means of transport Box 22: insert invoice currency and amount. Box 30: insert the frontier location of the goods Box 31:


• package marks, numbers and kind • container no.s (if used)

Box 33: insert the commodity code for the goods Box 34a: insert the country of origin code for the goods Box 37: CPC must be 06 34 078 Box 38: insert the net mass of the goods in kilograms Box 40: insert the class ‘Z’ and the type and reference number of the previous document/declaration Box 41: if appropriate, insert the supplementary units for the goods Box 42: insert the invoice price for the goods in the currency shown in box 22. Box 44: insert



Box 49: insert ‘Z’ followed by the 7 digit Free zone code and country code ‘GB’.




—


—

9. Notes • All normal supporting documentation must be produced with the customs declaration, including invoices, licences and preference certificates, etc.

• Fuller details must be provided to Customs on an electronic supplementary declaration. CPC 78 00 000 must be quoted on the supplementary entry.

• This CPC must only be used for the importation of controlled drugs

CPC– 06 40 040 SDP Excise goods released to Free Circulation

1.Goods Covered Goods covered: Third country alcohol and tobacco products eligible for clearance at the frontier under the Simplified Declaration Procedure (SDP) entered by or on behalf of authorised Customs Freight Simplified Procedure (CFSP) traders.





Box 6: insert total packages Box 8: insert the identity and if required, the name and address of the consignee Box 14: insert type, ID and if required, the name and address of the declarant. Box 15a: insert code for the country from which the goods were originally dispatched to the UK. Box 21: insert the nationality and if required, the identity of the active means of transport Box 22: insert invoice currency and amount. Box 30: insert the frontier location of the goods. Box 31: insert



Box 33: insert the commodity code for the goods Box 34a: insert the country of origin code for the goods Box 37: CPC must be 06 40 040 Box 38: insert the net mass of the goods in kilograms Box 40: insert the class, type and reference number of the summary/previous document Box 41: if appropriate, insert the supplementary units for the goods Box 42: insert the invoice price for the goods in the currency shown in box 22. Box 44: insert


• Any other appropriate statement /document/ certificate/ authorisation code(s) for the goods.




—


—



• This CPC must only be used for importations of Third country alcohol and tobacco products.

CPC – 06 49 090 Excise FSD

1.Goods Covered Goods covered: This is the Final Supplementary Declaration (FSD) used to report the number of Customs Freight Simplified Procedure (CFSP) Supplementary Declarations for Excise goods due/ actually transmitted for a specific reporting period.

2.Notice Notice 760 Customs Freight Simplified Procedure (CFSP) 3. Specific Fields in the declaration/notes on completion

Acceptance Date and time completion: • Day: insert 01. • Month: irrespective of the transmission date, insert the 2 digit number

representing the month being reported on e.g. if the FSD is in respect of Julys Supplementary Declarations, insert 07.

• Year: insert the 4 digit number representing the year of the month being reported on e.g. if the FSD is in respect of July 2007 Supplementary Declarations insert 2007.


• Time: insert 00:00. Box 1: insert code ‘IM’ followed by the code ‘Y’ Box 8: insert the identity of the CFSP authorised trader Box 37: insert CPC 06 49 090 Box 44: insert:

• Under AI statement ’FINSD’, the number of Supplementary Declarations (excluding FSDs) due for the reporting period and the number actually submitted, e.g. if 48 were due but only 45 submitted, insert 45/48. These figures should be separated into supplementary declaration types to differentiate between import and removal from warehouse declarations, e.g., ‘SDI = 45/48, SDW = 20/20.’ Both SDI and SDW statements must be included in the order SDI then SDW. Where supplementary declarations were also submitted in respect of previous periods insert on the same line the relevant period and number transmitted, e.g., if 4 (late) July 2007 supplementary declarations imports were transmitted insert: ‘7/07 = SDI 4’. This declaration would then read SDI = 45/48, SDW = 20/20, 7/07 = SDI 4.

• If no supplementary declarations were submitted during the reporting period insert SDI=0/0, SDW=0/0.

• Under document code ‘9DCR’, the Declaration Unique Consignment

Reference (DUCR) and DUCR Part Suffix. The DUCR/part must be unique and conform to the structure recommended by the World Customs Organisation (WCO). See UK Integrated Tariff.

• No other information is to be entered in this field.


—


—


—

9. Notes Nil returns are required. Where traders deal in Customs and Excise goods under CFSP, the Excise reporting arrangements take precedent.

07 FREE CIRCULATIONWITH SIMULTANEOUS ENTRY OF THE GOODS UNDER A WAREHOUSE PROCEDURE (INCLUDING PLACING IN OTHER PREMISES UNDER FISCAL CONTROL)

07 00 000 1.Goods Covered Goods entered for warehousing for excise duty purposes only being put into free

circulation by virtue of the customs duty being paid or accounted for on the importation declaration, including goods for which a free or preferential rate of customs duty is established.

2.Notice 197, 251 and 252 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate If the importer requests that the goods are removed under duty suspension for receipt and examination at the approved tax warehouse enter IRQ0C in the additional information box 44. Box 44 enter:

• Declare the full name and address of the approved warehouse as a PREMS A1 Statement;


• Make a REV 15 AI Statement.

Excise duty is suspended therefore do not enter a tax line

Box 49 enter: • Y followed by identification number (approval number) of warehouse. The

country code should be shown as GB 4. Additional documents required

A copy of copy 6 of the C88 is required to accompany the goods from the place of importation to the approved tax warehouse. Where entry is made by Direct Trader Input (DTI) an additional copy of the declaration acceptance advice (E2R output) is to be lodged and attached to the copy of copy 6 C88.

5. Security required Security is mandatory for the movement from the place of release into free circulation to the premises of the approved tax warehouse.


7. VAT 8. Post Clearance Action

9. Notes 9.1 Customs duty must be paid or accounted for on the declaration and the appropriate boxes must be completed. 9.2 Entry under this CPC constitutes: – a declaration that the goods are eligible for warehousing: – an undertaking by the agent/importer, in consideration of permission being granted by the Commissioners of Revenue and Customs for the removal on importation of the entered goods without payment of the duties and other charges normally due, to deposit the goods without delay and in the same state and condition as at importation, in the warehouse stated; to give any additional financial security which may be required and to comply with all other conditions and requirements imposed by the Commissioners or to pay to the Commissioners forthwith on demand any duties or other charges due in respect of the goods in question. 9.3 Use of this CPC for end use goods is not allowed. See CPC 07 00 05.

07 00 001 1.Goods Covered Tobacco products entered for deposit in Registered Tobacco Premises (RTP) for

tobacco products duty purposes only, being put into free circulation by virtue of the customs duty being paid or accounted for on the import declaration including goods for which a free or preferential rate of customs duty is established.

2.Notice 476 3. Specific Fields in the declaration/notes on completion


• Declare the full name and address of the approved Registered Tobacco Premises as a PREMS A1 Statement;

• Make a REV 15 AI Statement. Excise duty is suspended therefore do not enter a tax line



A copy of copy 6 of the C88 is required to accompany the goods from the place of importation to the approved tax warehouse. Where entry is made by Direct Trader Input (DTI) an additional copy of the declaration acceptance advice (E2R output) is to be lodged and attached to the copy of copy 6 C88.


5. Security required Security is mandatory for the movement from the place of release into free circulation to the premises of the approved tax warehouse.



9. Notes Entry under this CPC constitutes:- – a DECLARATION that the goods are eligible for deposit in RTP – a GUARANTEE by the agent/importer, in consideration of permission being granted by the Commissioners of Revenue and Customs for the removal on importation of the entered goods without payment of the excise duty and other charges normally due, to deposit the goods without delay and in the same state and condition as at importation in the RTP stated; to give any additional security which may be required and to comply with all other conditions and requirements imposed by the Commissioners or to pay to the Commissioners forthwith on demand any duties or other charges due in respect of the goods in question.

07 40 000 1.Goods Covered End-use goods entered for warehousing for excise duty purposes only 2.Notice 197 3. Specific Fields in the declaration/notes on completion


• Declare the full name and address of the approved warehouse as a PREMS A1 Statement;

• Make a REV 15 AI Statement.

Excise duty is suspended therefore do not enter a tax line



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

5. Security required Security is mandatory for the movement from the place of release into free circulation to the premises of the approved tax warehouse. See Public Notice for details of what security is acceptable.



9. Notes

07 51 000 1. Goods Covered Goods originally entered to IPR suspension now being entered to a tax warehouse for

the suspension of excise duty. 2. Notice 197, 221 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate


Box 44 enter • document identifier C601 , • IP authorisation number • Do not enter a document status. • Authorisation holders own reference as a GEN 45 AI statement (if any) • Declare the full name and address of the tax warehouse supervising

Customs Office as a SPOFF Statement Enter ‘MP’ code ‘S’ against the Excise tax line in Box 47 Box 49 enter Y followed by identification number of warehouse and GB


—



—

7. VAT Import VAT and Customs Duty must be paid as a condition of use of this CPC. 8. Post Clearance Action

—

9. Notes —

07 53 000 1.Goods Covered Goods originally entered to TI now being entered to a tax warehouse for the

suspension of excise duty. 2.Notice 197, 221 3. Specific Fields in the declaration/notes on completion


Box 44 enter • document identifier N990 , • TI authorisation number • Do not enter a document status. • Authorisation holders own reference as a GEN 45 AI statement(if any) • Declare the full name and address of the tax warehousing supervising

Customs Office as a SPOFF Statement Enter ‘MP’ code ‘S’ against the Excise tax line in Box 47

• Box 49 enter Y followed by identification number of warehouse and GB 4. Additional documents required

—



—


—

9. Notes —

07 54 000 1.Goods Covered Goods originally entered to IPR suspension in another Member State, now being

entered to a tax warehouse for the suspension of excise duty. 2.Notice 197, 221 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Box 40 should include the code Z-821 nnnnnn where n is the T1 document number. Box 44 enter • document identifier C601 , • IP authorisation number • Do not enter a document status.


• Authorisation holders own reference as a GEN 45 AI statement (if any) • Declare the full name and address of the supervising Customs Office as a SPOFF

Statement Enter ‘MP’ code ‘S’ against the Excise tax line in Box 47 Box 49 enter Y followed by identification number of warehouse and GB


The declaration may be supported by an authenticated INF1



If accompanied by an INF1 enter; • Document code C603 • Document status AC • state ‘duty based on INF1’ as a GEN01 AI Statement. • If not accompanied by an INF1 state ‘relief not claimed on basis of

INF1’ as a GEN02 AI Statement 7. VAT Import VAT and Customs Duty must be paid as a condition of use of this CPC. 8. Post Clearance Action

—

9. Notes 9.1 Goods will be imported under full CT procedure, copies 4 and 5 of the SAD will be endorsed by the IPR authorisation holder in the other Member State-IP/S goods –see Article 549.1 of Regulation 2454/93. 9.2 If the goods are also subject to commercial policy measures the endorsement ‘Commercial policy’ is required-see Article 549.2 of Regulation 2454/93

07 71 000 1.Goods Covered Goods originally entered to customs warehousing now being entered to a tax

warehouse for the suspension of excise duty and import VAT. 2.Notice 197, 232, 759, 760 and 761 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D, as appropriate If the importer requests that the goods are examined at the warehouse enter IRQ0C in the additional information box 44.Box 44: Enter document identifier C600

� Do not enter a document status code � enter A,C,D or E followed by identification number of the customs

warehouse followed by GB


—

5. Security required Security is mandatory for the movement to the premises of the approved tax warehouse. See Public Notice for details of what security is acceptable.


Use this CPC to account for customs duty and enter the goods to free circulation or authorised CFSP traders use supplementary declarations and this CPC to enter the goods to free circulation. In box 44 enter

• Declare the full name and address of the supervising Tax Warehouse Office as a SPOFF Statement

7. VAT Import VAT should be accounted for on the relevant W5/6/5D/6D 8. Post Clearance Action

—

9. Notes Customs Duty must be paid as a condition of use of this CPC.

07 78 000 1.Goods Covered Goods originally entered to a free zone now being entered to a tax warehouse for the

suspension of excise duty. 2.Notice 197, 334 3. Specific Fields in the Box 1 enter code IM followed by A or D as appropriate


declaration/notes on completion

Box 44: enter document identifier C600.

� Do not enter a document status code � enter A,C,D or E followed by identification number of the customs

warehouse followed by GB

Enter ‘MP’ code ‘S’ against the Excise tax line in Box 47 Box 49 enter Y followed by identification number of the tax warehouse and GB


—



Declare the full name and address of the tax warehouse supervising Customs Office as a SPOFF Statement


—

9. Notes —

07 91 000 1.Goods Covered Goods originally entered to PCC now being entered to a tax warehouse for the

suspension of excise duty. 2.Notice 197, 237 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Enter ‘MP’ code ‘S’ against the Excise tax line in Box 47 Box 49 enter Y followed by identification number of the tax warehouse and GB


—



In box 44 enter • document identifier N990 , • PCC authorisation number • Do not enter a document status. • Authorisation holders own reference as a GEN 45 AI statement (if any) • Declare the full name and address of the tax warehousing supervising

Customs Office as a SPOFF Statement


—

9. Notes —

07 92 000 1.Goods Covered Goods originally entered to PCC in another Member State now being entered to a tax

warehouse for the suspension of excise duty. 2.Notice 197,237 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate .Enter ‘MP’ code ‘S’ against the Excise tax line in Box 47 Box 49 enter Y followed by identification number of the tax warehouse and GB


—

5. Security required Security is mandatory for the movement from the place of release into free circulation


to the premises of the approved tax warehouse. See Public Notice for details of what security is acceptable.


In box 44 enter • document identifier N990 , • PCC authorisation number • Do not enter a document status. • Authorisation holders own reference as a GEN 45 AI statement (if any) • Declare the full name and address of the tax warehousing supervising



—

9. Notes —

40 HOME USE WITH SIMULTANEOUS ENTRY FOR FREE CIRCULATION

40 00 000 1.Goods Covered Basic declaration of non community goods for home use and free circulation by

payment of, or accounting for, customs duty, whether dutiable, free or temporarily suspended from duty and whether or not a preferential rate of duty is claimed, and any other import charges.

2.Notice 252, 702. 3. Specific Fields in the declaration/notes on completion

The CPC (Box 37) must be 40 00 000.

4. Additional documents

See paragraphs 8 and 9 for details.

5. Security required No security is required for free or temporarily exempt importations unless the claim to those rates cannot be substantiated from the supporting documents. Release can be against the appropriate security outlined in paragraphs 3.1.7 of this Volume. If goods specified on the entry are imported using non EC packings, pallets or containers for which relief under the Temporary Importation procedure is claimed (for packings see Notice 200, for pallets or containers see Notice 306), you must enter in Box 44 an additional information statement identifier as appropriate. (See Appendix C9)

6. Additional —


information 7. VAT 7.1 Registered taxable persons

VAT must be paid at importation if the goods are chargeable at a positive rate. Details will be included on the VAT certificate. 7.2 Exempt persons VAT must be paid at importation if the goods are chargeable at a positive rate.

8. Post Clearance action In cases where an undertaking is involved the necessary documents must be produced as directed in paragraph 3.8.14 of this Volume.

9. Notes 9.1 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. 9.2 This CPC is not to be used for goods imported from the Special Territories of the EC unless accompanied by a T1 document (see 49 00 000).

40 00 001 1.Goods Covered Parts, components and other goods, falling within Chapters 25-99 of the tariff, of a

kind to be incorporated in or used in the manufacture, repair, maintenance, rebuilding, modification or conversion of civil aircraft for which an airworthiness certificate has been issued by a party authorised by aviation authorities of a third country, identified as eligible for end use relief in the Tariff.


Box 1 enter code IM followed by A or D as appropriate Box 36 –enter the code 119 Box 44 should be endorsed:

• authorisation number EU 9999/999/99. • Document Identifier code A119 • Document Code N990 • Document status AE or GE • Declare ““Import with airworthiness certificate” as an AI 10100 statement • Enter AWC as the SPOFF AI statement in all fields except the country

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


Commercial documents as evidence that the goods are for incorporation in or used for civil aircrafts. If the original airworthiness certificate cannot be presented when the goods are released to free circulation the commercial invoice, or document attached to such invoice and signed by the seller of the goods must carry the following endorsement: “For the following goods of this invoice / invoice no* ………….”the following airworthiness certificates (see column 2) have been issued by the Company shown in column 3 authorised by the aviation authority shown in column 4 of the country shown in column 5

Position No on the invoice (1)

No of the airworthiness certificate (2)

Issuer of the certificate (3)

Name of the authorising aviation authority (4)

Name of the country (5)

* when annexed on a separate sheet invoice number and date should be inserted 5. Security required No security for duty is required unless there is doubt as to the authenticity of the

airworthiness certificate. The amount secured must cover the duty chargeable had the goods not been eligible for entry under this CPC. Enter MP codes M, P, S, T, U or V in box 47


—

7. VAT VAT must be paid at importation unless relief is claimed in the following circumstances. Goods /Parts of a kind ordinarily installed in the propulsion,


navigation or communication systems or the general structure of any aircraft of a weight of 8000 kgs or more, not being an aircraft designed or adapted for use for recreation or pleasure; or safety equipment for use in such a qualifying aircraft, relief from VAT may be claimed and VAX entered in Box 47.


—

9. Notes 9.1 Only goods / parts which hold an airworthiness certificate identified in the Tariff as eligible for end use relief may be entered to this CPC. 9.2 If the relevant goods / parts do not possess an airworthiness certificate the goods should be entered to either end-use relief or Inward processing relief, both of which require prior authorisation 9.3 The certificates of airworthiness may be required upon audit verification checks 9.4 Goods entered for processing under customs control (PCC) should use the appropriate PCC CPC 9.5 This CPC does not cover semi-manufactured parts or components or raw materials which have a manufacturer’s certificate of conformity, nor unserviceable parts which are imported for repair.

40 00 002

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


Box 1 enter code IM followed by A or D as appropriate Box 36 –enter the code 119 Box 44 should be endorsed:

• Document Identifier code A119 • Document status AE or GE • Declare ““Import with airworthiness certificate” as an A1 10100 statement.

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


Commercial documents as evidence that the goods are for incorporation in or used for civil aircrafts. If the original airworthiness certificate cannot be presented when the goods are released to free circulation the commercial invoice, or document attached to such invoice and signed by the seller of the goods must carry the following endorsement: “For the following goods of this invoice / invoice no* ………….”the following airworthiness certificates (see column 2) have been issued by the Company shown in column 3 authorised by the aviation authority shown in column 4 of the country shown in column 5

Position No on the invoice (1)

No of the airworthiness certificate (2)

Issuer of the certificate (3)

Name of the authorising aviation authority (4)

Name of the country (5)

* when annexed on a separate sheet invoice number and date should be inserted 5. Security required No security for duty is required unless there is doubt as to the authenticity of the

airworthiness certificate. The amount secured must cover the duty chargeable had the goods not been eligible for entry under this CPC. Enter MP codes M, P, R, S, T, U or V in box 47


—

7. VAT VAT must be paid at importation unless relief is claimed in the following circumstances. Goods /Parts of a kind ordinarily installed in the propulsion, navigation or communication systems or the general structure of any aircraft of a weight of 8000 kegs or more, not being an aircraft designed or adapted for use for recreation or pleasure; or safety equipment for use in such a qualifying aircraft, relief


from VAT may be claimed and VAX entered in Box 47. 8. Post Clearance Action

—

9. Notes 9.1 Only goods / parts not identified in the Tariff as eligible for end-use relief, which hold an airworthiness certificate may be entered to this CPC. If the goods / parts are identified as being eligible for end-use relief see CPC 40 00 001. 9.2 If the relevant goods / parts do not possess an airworthiness certificate the goods should be entered to either end-use relief or Inward processing relief, both of which require prior authorisation 9.3 The certificates of airworthiness may be required upon audit verification checks 9.4 Goods entered for processing under customs control (PCC) should use the appropriate PCC CPC 9.5 This CPC does not cover semi-manufactured parts or components or raw materials which have a manufacturers certificate of conformity, nor unserviceable parts which are imported for repair.

40 00 007 1.Goods Covered NOTE

A partially completed SAD declaration may be presented. See para 3 below for details of fields required. Alternatively a fully completed SAD declaration may be lodged. 1. Goods covered: Goods imported for the official use of US and other NATO visiting forces, except mail (see CPC 40 00 034), for which relief from duty and/or VAT is claimed.

2.Notice —3. Specific Fields in the declaration/notes on completion

Fields required on a partially completed SAD/notes on completion: The CPC (Box 37) must be 40 00 007. Box 42 should show a nominal value of £1. In addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 37 and 40 (inventory-linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed (if different to 8), 15a, 21, 37 and 40 (inventory-linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed. Box 8 must show the allocated TURN.


—



For spirits or tobacco imports, the address of the local Customs office must be shown in plain language in the Additional Information Box (Box 44).

7. VAT Goods entered to this CPC are relieved of VAT. A VAT tax line is not required in Box 47.

8. Post clearance action: —

9. Notes This CPC must not be used for goods from Accessionary Member States or the Special Territories of the EC (see CPC’s 43 00 007 and 49 00 007). Use of this CPC constitutes a declaration that the goods are imported for the exclusive use of visiting forces in the UK and that visiting forces relief is applicable. Use of this CPC is restricted to signatories authorised by visiting forces.

40 00 008 NOTE A partially completed SAD declaration may be presented. See para 3 below for details of fields required. Alternatively a fully completed SAD declaration may be lodged. 1.Goods Covered Goods imported under diplomatic privilege for the official use of foreign missions or

international organisations in the UK including diplomatic mail and diplomatic bags for which relief from all charges is claimed.

2.Notice —


Fields required on a partially completed SAD notes on completion: The CPC (Box 37) must be 40 00 008. In addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8),


15a, 21, 30, 37 and 40 (inventory linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed. Box 8 must show the allocated TURN. If form C426 is attached enter Form C426 against Document codes 9AID and 9AIV.


Additional documents required: Form C426 except for diplomatic bags (see Note 9.1 below).



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



9. Notes 9.1 Diplomatic bags must bear the seal of the foreign government and a label showing the official stamp of the sending government and the official address to which it is being sent. The label must be addressed impersonally to a Mission or Consular Post. 9.2 Goods imported under diplomatic privilege for the personal use of entitled individuals must be entered to CPC 40 00 009 9.3 This CPC must not be used for goods from Accessionary Member States or the Special Territories of the EC (see CPC 43 00 008 or 49 00 008)

40 00 009 NOTE A partially completed SAD declaration may be presented. See para 3 below for details of fields required. Alternatively a fully completed SAD declaration may be lodged. 1.Goods Covered Goods imported under diplomatic privilege for the personal use of entitled members

of staff of foreign missions or international organisations in the UK for which relief from all charges is claimed.


Fields required on a partially completed SAD on completion: Box 8 must show ‘GBPR’ and the full name and address of the consignee. The TURN of the embassy must not be used. The CPC (Box 37) must be 40 00 009. In addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 14 (only if different to 8), 15a, 21, 30, 37 and 40 (inventory-linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed. If form C426 is attached enter Form C426 against Document codes 9AID and 9AIV.


Form C426.


—

7. VAT Goods entered to this CPC are relieved from VAT. A VAT tax line is not required in Box 47.


9. Notes Goods for the official use of missions or international organisations must be entered to CPC 40 00 008. This CPC must not be used for goods from Accessionary Member States or Special Territories of the EC. (See CPC 43 00 009 and 49 00 009).

40 00 010 NOTE: A partially completed SAD declaration may be presented. See para 3 below for details of fields required. Alternatively a fully completed SAD declaration may be lodged. 1.Goods Covered Goods imported for personal use by NATO visiting forces entitled personnel, for

which relief from duty and/or VAT is claimed. 2.Notice —



Fields required on a partially completed SAD on completion: Box 8 must show ‘GBPR’ and the full name and address of the consignee. The TURN of the visiting force must not be used. The CPC (Box 37) must be 40 00 010. In addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 30, 37 and 40. On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed.


Form C&E 941 (in duplicate) for vehicles owned personally by members of visiting forces. Form C2 for importations of goods (including effects but excluding motor vehicles) owned personally by members of visiting forces. Form DD1434 may be used by members of the US Forces.



Details of any items declared on the Form C2/DD1434 must be entered in Box 31.

7. VAT Goods entered to this CPC are relieved from VAT. A VAT tax line is not required to be shown in Box 47.

8. Post clearance action: For importations of vehicles (Form C&E 941) the address of the forces HMRC control officer must be shown in plain language in the SPOFF data element field (Box 44).

9. Notes —

40 00 018 1.Goods Covered Hydrocarbon oil in free circulation by virtue of all customs duty and import VAT

being paid or accounted for on the import declaration, for eligible use under the provisions of the “Tied Oil” scheme for excise duty relief.

2.Notice 184A 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Box 44 enter:

• Declare the full name and address of the approved premises as a PREMS AI Statement;

• Declare the full name and address of the Mineral Oils Relief Centre (MORC) as a SPOFF Statement;

• Declare a 9AIE Document Code, followed by Status Code JP or UP, as appropriate. Where Status Code ‘JP’ is declared, also enter the Tied Oil Approval number of the premises.

Box 47: Customs duty and Import VAT should be paid on entry to this CPC. Enter the appropriate MP code. Excise duty is suspended therefore do not enter a tax line


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

5. Security required Security is required if no Tied Oil Approval number is declared against Document Code 9AIE in Box 44. See Public Notice for details of what security is acceptable.


—


—

9. Notes 1. ALL customs duties and import VAT must be accounted for at the time of release into free circulation. 2. Entry under this CPC constitutes a declaration:

• that the imported goods are being delivered for eligible use as tied oil in accordance with the requirements of Notice 184A;

• that the goods are to be transported to the approved Tied Oil premises in the same state as they were released into free circulation as soon as possible;

• that, where security is required, the liability for the excise duty remains with the person who provided the financial security covering the movement.


40 00 019 1.Goods Covered Goods imported for the official use of non-NATO authorised countries for which

relief from Customs Duty is claimed.


The CPC must be 40 00 019. The allocated TURN for the force should be shown in Box 8 of the SAD.


—



—

7. VAT VAT must be accounted for at the time of importation.

8. Post clearance action: —9. Notes This CPC relieves Customs Duty only. VAT and Excise duties should be accounted

for at the time of importation. Use of the CPC constitutes a declaration that the imported goods are for the exclusive official use of the authorised forces whilst in the UK. Use of the CPC is restricted to signatories authorised by the Forces.

40 00 023

1.Goods Covered Goods of any description imported for the construction, repair, maintenance, conversion, fitting out or equipping of certain ships, boats and other vessels, including drilling and production platforms as described in Part 9 Section 4 of Volume 1 of the tariff, for which relief from duty, and VAT where applicable is claimed. (End Use relief)


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


Copy Invoice to identify the goods Where relief is claimed under paragraph 7.1 below; - Commercial documentation as evidence that the goods: -

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

5. Security required Security for customs duty will not normally be required unless the claim to end-use

relief cannot be substantiated e.g. authorisation number not known or copy invoice not available). Release can be on any form of security pending confirmation. Enter MP codes N,P, Q,S, T, U or V as appropriate in box 47. The amount secured must cover the duty chargeable had the end-use rate of duty not be claimed. When security is by deposit enter DTY as the last 3 characters of the Rate column and the charges on deposit in the amount column of Box 47


In box 44 of the SAD enter the following; • Document code N990 • Do not enter a document status code • EU authorisation number EU nnnn/nnn/nn • Enter document codes 9AID and/ or 9AIV and status codes JP or UP as

appropriate • authorisation holders reference number as a GEN 45 AI statement if

any • where relief is claimed under 7.1 below the name of the ship for which

the parts / equipment are intended should be entered as a GEN 45 AI statement

• Declare the full name and address of the supervising Customs Office as a SPOFF Statement

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


circumstances; 7.1 Parts and Equipment (including safety equipment) for qualifying ships (excluding parts and equipment imported by a Government Department) providing the parts and equipment are of a kind ordinarily installed in the propulsion, navigation, or communication systems or the general structure of any ship of 15 tons or more not being a ship designed or adapted for use for recreation or pleasure or safety equipment for use in such a qualifying ship, relief from VAT may be claimed and VAX entered in Box 47. 7.2 Goods for drilling or production platforms Provided that the goods are incorporated into offshore drilling or production platforms for the purposes of the construction, repair, maintenance, conversion, fitting out or equipping of these platforms or to link such platforms to the mainland, relief from VAT may be claimed, and VAX entered in Box 47. Security for VAT is not required unless security for duty is also required (see note 5) MP codes, N, P, Q,S, T, U or V as appropriate should be entered in Box 47 7.3 Goods temporarily exported for treatment or process VAT should be paid at importation on the following value providing the following conditions are fulfilled;

• The goods were last exported outside the EC • were intended at their time of export to be re imported after completion of

the treatment or process outside the EC; • have been repaired, processed, adapted, reworked or made up outside the

EC; • ownership was not transferred to any other person at exportation or during

the time they were outside the EC 7.4 Reimported goods where the importer is a VAT registered person importing the goods in the course of his business VAT must be paid at importation and details included on the VAT certificate as appropriate unless the following conditions for claiming relief are satisfied. The conditions require that the goods;

• were last exported outside the EC by or on behalf of the importer who is a taxable person reimporting the goods in the course of his business; and

• have not been subjected to any process or repair outside the EC, other than necessary running repairs, which have increased their export value; and

• were owned by the importer at the time of exportation and have remained his property or were so owned and have been returned after rejection by a customer outside the EC or because it was not possible to deliver them to such customer; or have been returned from the continental shelf; and

• if supplied in, acquired in or imported into the EC before their export, any tax chargeable on that supply, acquisition or importation was accounted for or paid and neither has been, nor will be refunded.

Where relief from VAT is NOT claimed enter MP codes A,D or F as appropriate. Where relief from VAT IS claimed enter VAX as the last 3 characters in the rate column. Alternatively VAT may be paid at importation 7.5 VAT is chargeable at importation, unless exemption is claimed, on the following value;

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

• any excise duty or other import charges payable in the UK To declare the amount of VAT payable the code VAT is to be entered after the VAT rate code in the rate column in box 47.The calculated amount is to be entered in the amount column. If the process has been carried out free of charge, for example because the goods are covered by warranty, guarantee or service agreement, no VAT is chargeable on reimportation. If exemption from payment of VAT is claimed, the code VAX is to be entered to the rate column of Box 47.


—

9. Notes 9.1 The importer must be authorised for shipwork end use relief 9.2 This CPC must not be used to claim end use relief other than shipwork see CPC 40 00 024

40 00 024


1.Goods Covered Goods admitted at a reduced or nil rate of customs duty, subject to their use within the EC for a prescribed purpose and identified in Parts 9 and 11 of Volume 1 of the tariff and Column 1 of the schedule and footnotes thereto in volume. (End Use relief)


Box 1 enter code IM followed by A , D, Yor Z as appropriate



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


relief cannot be substantiated e.g. authorisation number not known or copy invoice not available). Release can be on any form of security pending confirmation. Enter MP codes N, P, Q, S, T, U or V as appropriate in box 47. The amount secured must cover the duty chargeable had the end-use rate of duty not be claimed. When security is by deposit enter DTA as the last 3 characters of the Rate column and the charges on deposit in the amount column of Box 47


In box 44 enter: • Document code N990 • Do not enter a document status code • EU authorisation number EU nnnn/nnn/nn

• authorisation holders reference number as a GEN 45 AI statement if any

• if relief is claimed for aircraft parts eligible for a suspension of duty listed in Part 9 Section 3 Volume 1 of the tariff, the intended use and type of aircraft are to be shown as a GEN 45 AI statement.

• where relief is claimed under 7.1 below enter

-the manufacturer’s part number specified for inventory control in accordance with airworthiness standards administered by the CAA or other internationally recognised aviation authorities; and -the type of aircraft for which the parts / equipment are intended as a GEN 45 AI Statement


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

circumstances; 7.1 Parts and Equipment (including safety equipment) for qualifying aircraft (excluding parts and equipment imported by a Government Department) providing the parts and equipment are of a kind ordinarily installed in the propulsion, navigation, or communication systems or the general structure of any aircraft of a weight of 8000 kgs or more, not being an aircraft designed or adapted for use for recreation or pleasure or safety equipment for use in such a qualifying aircraft, relief from VAT may be claimed and VAX entered in Box 47. 7.2 Goods temporarily exported for treatment or process VAT should be paid at importation on the following value providing the following conditions are fulfilled;

• the goods were last exported outside the EC • were intended at their time of export to be re imported after completion of





• have not been subjected to any process or repair outside the EC, other than


necessary running repairs, which have increased their export value; and • were owned by the importer at the time of exportation and have remained

his property or were so owned and have been returned after rejection by a customer outside the EC or because it was not possible to deliver them to such customer; or have been returned from the continental shelf; and


Where relief from VAT is NOT claimed enter MP codes A, D, or F as appropriate. Where relief from VAT IS claimed enter VAX as the last 3 characters in the rate column. Alternatively VAT may be paid at importation 7.5 VAT is chargeable at importation, unless exemption is claimed, on the following value;




9. Notes 9.1 The importer must be authorised for end use relief covering the goods for which relief is claimed. 9.2 Where both returned goods relief and end-use relief are claimed i.e. when reimported goods are to be put to the same end use as in the previous importation and the end-use relief previously given was at a reduced rate of duty which was paid and not refunded the goods must be entered under normal end-use relief. Enter in the additional information box code A1=Gen 03 and DTA in the rate column of box 47. 9.3 This CPC must not be used to claim shipwork end use relief (CPC 40 00 023 ) 9.4 For end use goods entered to excise warehousing for excise duty purposes see CPC 07 40 000

40 00 025 Note: A partially completed SAD declaration may be presented-see paragraph 3 for details of fields required. 1.Goods Covered Certain goods imported by the MoD on which duty relief is not claimed, but use of

the MoD's VAT accounting arrangements is requested. 2.Notice 770 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A, D, Y or Z as appropriate Only the following fields need to be input to CHIEF: 1,2,5,6,8,14(only if different to 8), 15a, 21, 22, 33, 36 (coded 118), 38, 40 (inventory linked entries only), 42, 44, 45 and 47.On the hard copy SAD as well as the above boxes 31 and 54 must be completed.


Certificate issued by the MoD or equivalent competent authority in another Member State. In circumstances where the certificate itself is not available the certificate reference number must be quoted in Box 44.

5. Security required None 6. Additional information

The certificate reference number quoted in Box 44 in the format MC= UK/ ….. inserting the relevant certificate number after UK/ and document code C645 Enter document status code JP / UP as required

7. VAT The user of this CPC will account for VAT by using the MOD's self assessment system. A VAT line is required showing the method of payment G. The value for VAT must be accurately declared.


none

9. Notes Use of this CPC constitutes a declaration that the goods imported are owned by the MoD. This CPC should be used for imports of goods listed in Annex 11 of Regulation


150/2003 or duty free parts, components and subassemblies of goods listed in Annexes 1 and 11 of that regulation.

40 00 026 Note: A partially completed SAD declaration may be presented-see paragraph 3 for details of fields required. 1.Goods Covered Certain goods imported by the MoD on which duty relief is claimed under Council

Regulation 150/2003 2.Notice 770 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A, D, Y or Z as appropriate Only the following fields need to be input to CHIEF: 1,2,5,6,8,14 (only if different to 8), 15a, 21, 22, 33, 36 (coded 118), 38, 40 (inventory linked entries only), 42, 44, 45 and 47.On the hard copy SAD as well as the above boxes 31 and 54 must be completed.



5. Security required If the certificate is not available or not quoted in box 44 or the End Use authorisation number is not quoted, security for duty will be required. Enter MP code N, P, Q, S, T, U or V as appropriate in Box 47. The amount secured must cover the duty chargeable had the end-use rate of duty not been claimed


Box 44 –enter the following in the additional information box; • Enter document code N990 • End-Use authorisation number • Do not enter a document status code • Authorisation holders reference number as a GEN 45 AI statement – if any • Endorsement “End-Use goods” • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement • Document code C645 • Insert “ Duty relief claimed under regulation 150/2003” • MoD certificate reference number - in the format MC= UK/ ….. inserting

the relevant certificate number after UK/

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


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

9. Notes 9.1 Imports under this CPC can be made only by the MoD. 9.2 Use of this CPC constitutes a declaration that the goods imported are owned by the MoD and that they fall within the provisions of Council Regulation 150/2003 and as such are entitled to relief. 9.3 No relief of excise duty is allowed

40 00 027 Note: A partially completed SAD declaration may be presented-see paragraph 3 for details of fields required. 1.Goods Covered Goods imported to fulfil contracts with the MoD or the military forces of other

Member States ,on which duty relief is claimed under Council Regulation 150/2003 2.Notice 770 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A, D, Y or Z as appropriate Only the following fields need to be input to CHIEF: 1,2,5,6,8,14(only if different to 8), 15a, 21, 22, 33, 36 (coded 118), 38, 40 (inventory linked entries only), 42, 44, 45 and 47.On the hard copy SAD as well as the above boxes 31 and 54 must be completed.



5. Security required If the certificate is not available or not quoted in box 44 or the end-use authorisation number is not quoted, security for duty will be required. Enter MP code N, P, Q, S, T, U or V as appropriate in Box 47. The amount secured must cover the duty chargeable


had the end-use rate of duty not been claimed. 6. Additional information

Box 44 –enter the following in the additional information box; • Enter document code N990 • End-Use authorisation number • Do not enter a document status code • Authorisation holders reference number as a GEN 45 AI statement–if any • Endorsement “End-Use goods” • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement • Document code C645 • Insert“ Duty relief claimed under regulation 150/2003” • MoD certificate reference number - in the format MC= UK/ ….. inserting

the relevant certificate number after UK/ • Where relief is claimed under note 7 enter

- the manufacturer’s part number specified for inventory control in accordance with airworthiness standards administered by the CAA or other internationally recognised aviation authorities; and - the type of aircraft for which the parts/equipment are intended as a GEN 45 AI Statement

7. VAT VAT must be accounted for at the time of importation 8. Post Clearance Action

Any security will be discharged when evidence of the entitlement to relief (MoD certificate / end-use authorisation number) is produced.

9. Notes

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

40 00 028

1.Goods Covered Goods imported under the simplified end-use procedure at a reduced or nil rate of customs duty, subject to their use within the EC for a prescribed purpose and identified in Parts 9 and 11 of Vol 1 of the tariff.


Box 1 enter code IM followed by A or D as appropriate Box 44 enter

• document identifier N990 • End Use authorisation number EU 9990/999/99, • Do not enter a document status code • Declare NIRU as a SPOFF Statement


Form C100 must be completed at the time of importation

5. Security required Security for customs duty will not normally be required unless the claim to end-use relief cannot be substantiated eg copy invoice not available. Release can be on any form of security pending confirmation. Enter MP codes N,P, Q, S, T, U or V as appropriate in box 47. The amount secured must cover the duty chargeable had the end-use rate of duty not be claimed. When security is by deposit enter DTA as the last 3 characters of the Rate column and the charges on deposit in the amount column of Box 47


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

7. VAT VAT must be paid at importation unless relief is claimed in the following circumstances; 7.1 Parts and Equipment (including safety equipment ) for qualifying


aircraft(excluding parts and equipment imported by a Government Department ) providing the parts and equipment are of a kind ordinarily installed in the propulsion , navigation, or communication systems or the general structure of any aircraft of a weight of 8000 kgs or more ,not being an aircraft designed or adapted for use for recreation or pleasure or safety equipment for use in such a qualifying aircraft, relief from VAT may be claimed and VAX entered in Box 47. 7.2 Goods temporarily exported for treatment or process VAT should be paid at importation on the following value providing the following conditions are fulfilled;


the treatment or process outside the EC; • have been repaired , processed, adapted ,reworked or made up outside the


the time they were outside the EC 7.3 Reimported goods where the importer is a VAT registered person importing the goods in the course of his business VAT must be paid at importation and details included on the VAT certificate as appropriate unless the following conditions for claiming relief are satisfied.The conditions require that the goods;


• have not been subjected to any process or repair outside the EC,other than necessary running repairs,which have increased their export value; and


• if supplied in,acquired in or imported into the EC before their export,any tax chargeable on that supply, acquisition or importation was accounted for or paid and neither has been,nor will be refunded.

Where relief from VAT is NOT claimed enter MP codes A,D, F as appropriate. Where relief from VAT is claimed enter VAX as the last 3 characters in the rate column. Alternatively VAT may be paid at importation 7.5 VAT is chargeable at importation, unless exemption is claimed ,on the following value;

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

• any excise duty or other import charges payable in the UK To declare the amount of VAT payable the code VAT is to be entered after the VAT rate code in the rate column in box 47.The calculated amount is to be entered in the amount column. If the process has been carried out free of charge ,for example because the goods are covered by warranty, guarantee or service agreement ,no VAT is chargeable on reimportation. If exemption from payment of VAT is claimed, the code VAX is to be entered to the rate column of Box 47.


Enquiries should be addressed to NIRU –See paragraph 6

9. Notes 9.1 In order to claim the relief the importer must wholly assign the goods to the prescribed end-use 9.2 Involve only UK Customs 9.3 Transfer of goods to other persons, authorised or otherwise is not allowable under this CPC 9.4 This CPC must not be used to claim simplified shipwortk end-use (see CPC 40 00 029) 9.5 This CPC must only be used for civil aircraft ,aircraft engines and occasional importations .It must not be used as a regular means of importation9.6 This CPC is not to be used for goods entered under CFSP.

40 00 029


1.Goods Covered Goods of any description imported under the simplified shipwork end-use procedure for the construction, repair, maintenance, conversion, fitting out or equipping of certain ships ,boats and other vessels, including drilling and production platforms as described in Part 9 Section 4 of Volume 1 of the tariff ,for which relief from duty, and VAT where applicable is claimed. .



• document identifier N990 • End Use authorisation number EU 9990/999/99, • Do not enter a document status code

• authorisation holders reference number as a GEN 45 AI statement if any

• where relief is claimed under 7.1 below enter the name of the ship for which the parts / equipment are intended as a GEN 45 AI Statement

• Declare NIRU as a SPOFF Statement 4. Additional documents required

Form C100 must be completed at the time of importation

5. Security required Security for customs duty will not normally be required unless the claim to end-use relief cannot be substantiated eg copy invoice not available. Release can be on any form of security pending confirmation. Enter MP codes N,P,Q,S, T, U or V as appropriate in box 47. The amount secured must cover the duty chargeable had the end-use rate of duty not be claimed. When security is by deposit enter DTA as the last 3 characters of the Rate column and the charges on deposit in the amount column of Box 47


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7. VAT VAT must be paid at importation unless relief is claimed in the following circumstances; 7.1 Parts and Equipment (including safety equipment ) for qualifying ships (excluding parts and equipment imported by a Government Department ) providing the parts and equipment are of a kind ordinarily installed in the propulsion , navigation, or communication systems or the general structure of any ship of 15 tons or more not being a ship designed or adapted for use for recreation or pleasure or safety equipment for use in such a qualifying ship, relief from VAT may be claimed and VAX entered in Box 47. 7.2 Goods for drilling or production platforms Provided that the goods are incorporated into offshore drilling or production platforms for the purposes of the construction, repair, maintenance, conversion, fitting out or equipping of these platforms or to link such platforms to the mainland ,relief from VAT may be claimed , and VAX entered in Box 47. Security for VAT is not required unless security for duty is also required ( see note 5 ) MP codes, N,P, S, T, U or V as appropriate should be entered in Box 47 7.3 Goods temporarily exported for treatment or process VAT should be paid at importation on the following value providing the following conditions are fulfilled;


the treatment or process outside the EC; • have been repaired , processed, adapted ,reworked or made up outside the




• have not been subjected to any process or repair outside the EC, other than necessary running repairs ,which have increased their export value; and




Where relief from VAT is NOT claimed enter MP codes A,D or F as appropriate. Where relief from VAT is claimed enter VAX as the last 3 characters in the rate column. Alternatively VAT may be paid at importation 7.5 VAT is chargeable at importation, unless exemption is claimed ,on the following value;

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

• any excise duty or other import charges payable in the UK To declare the amount of VAT payable the code VAT is to be entered after the VAT rate code in the rate column in box 47.The calculated amount is to be entered in the amount column. If the process has been carried out free of charge ,for example because the goods are covered by warranty, guarantee or service agreement ,no VAT is chargeable on reimportation. If exemption from payment of VAT is claimed ,the code VAX is to be entered to the rate column of Box 47.


Enquiries should be addressed to NIRU –See paragraph 6

9. Notes 9.1 In order to claim the relief the importer must wholly assign the goods to the prescribed end-use 9.2 Involve only UK Customs 9.3 Transfer of goods to other persons, authorised or otherwise is not allowable under this CPC 9.4 This CPC must not be used to claim other types of simplified end-use (see CPC 40 00 028 ) 9.5 This CPC must only be used for “one-off” situations of goods for simplified shipwork end use ..It must not be used as a regular means of importation9.6 This CPC is not to be used for goods entered under CFSP.

40 00 034 1.Goods Covered NOTE:

A partially completed SAD declaration may be presented. See para 3 below for details of fields required. Alternatively a fully completed SAD declaration may be lodged. Importations of mail by US and other NATO visiting forces for which relief from duty and/or VAT is claimed.

2.Notice —


Fields required on a partially completed SAD Box 8 must show the allocated TURN. The CPC (Box 37) must be 40 00 034. In addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 37 and 40 (inventory-linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed.


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7. VAT Goods entered to this CPC are relieved from VAT. A VAT tax line is not required to be shown in Box 47.


9. Notes —


40 00 045 1.Goods Covered 1. Goods covered:

(a) Goods imported for or on behalf of the European Space Agency for which relief from duty and/or VAT is claimed. (b) Goods imported by Astrium Ltd for use in INTELSAT project for which relief from duty and/or VAT is claimed.

2.Notice —


The CPC (Box 37) must be 40 00 045. If evidence of duty/VAT relief is available enter appropriate code (see UK Tariff) in the Additional Information Box (Box 44). If evidence is not available enter alternative code (as appropriate).


(a) ESA certificate couched in the following terms: ‘I certify that the goods specified in the attached document are being imported for the purposes of ESA for delivery to (Name of firm of establishment). Relief from import duty and/or VAT is claimed under PRIV 4/15/6 Signed.............................................................................................. (Date stamp) (Release may be allowed in advance of production of the certificate (see paragraph 8). (b) 1. BAe certificate couched in the following terms: and ’I certify that the goods specified on the attached invoices are being imported (c) by Astrium Ltd for use on the INTELSAT project. Relief from duty and VAT is claimed under Board’s Order PRIV 33/BAS/381/ Signed.............................................................................................. (Date stamp) *Delete as appropriate (Release may be allowed in advance of production of the certificate. See paragraph 8). 2. An additional copy 6 (or photocopy) is required for control purposes.

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


Enter in Box 44 either: a) GEN43 for ‘ESA scientific apparatus under the arrangements of PRIV 4/15/6 or b) GEN44 where PRIV 33/BAS/381 applies.

7. VAT To claim VAT relief the relevant certificate must be produced. If the certificate is available the appropriate code should be entered in box 44 and a VAT tax line is not required in Box 47. If delivery is required before production of the relevant certificate security for VAT must be by deposit or bond. Enter MP Code ‘N’, ‘P’, ‘Q’, ‘W’, ‘X’ or ‘Y’ for the VAT tax line in Box 47. Alternatively for Registered taxable persons VAT can be paid at importation and a VAT copy of the declaration will be issued.

8. Post clearance action:

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

9. Notes 9.1 Goods imported under this CPC do not require valuation declarations (Box 45). 9.2 Goods re-imported for test after use in tests or research abroad must be entered to CPC 61 23 F01.

40 00 047 1.Goods Covered Mineral (Hydrocarbon) oil produced from eligibly recycled waste in free circulation

by virtue of all customs duty and import vat being paid or accounted for on the import declaration, imported for heating use for which excise duty relief is claimed.

2.Notice 184A




• Make a REV 15 AI Statement. Box 47: Customs duty and Import VAT should be paid on entry to this CPC. Enter the appropriate MP code. Excise duty is suspended therefore do not enter a tax line

Box 49 enter: • Y followed by identification number (approval number) of premises. The



5. Security required Security is mandatory for the movement from the place of release into free circulation to the premises. See Public Notice for details of what security is acceptable.


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9. Notes 1. ALL customs duties and import VAT must be accounted for at the time of release into free circulation.

2. Entry under this CPC constitutes: • A declaration that the goods are eligible for entry into the

declared tax (excise) warehouse (see Box 44); • That the goods are to be transported to the approved tax

warehouse in the same state as they were released into free circulation as soon as possible;

• Until the goods are warehoused the liability for the excise duty remains with the person who provided the financial security covering the movement.

40 00 050 1.Goods Covered 1. Goods covered: Equipment imported for certain NATO contracts and projects for

which relief from duty and/or VAT is claimed. (a) Ace High (b) SATCOM, TARE, Crypto sub-system, Pilot Secure Voice, LOS, IVSN/ACCESS SWITCH, TCF/NNCS, SSIP and FAX. (c) CAMPS, SCARS II, LINK III and Optical Character Reader (OCR).

2.Notice —


The CPC (Box 37) must be 40 00 050. For contracts and projects listed in (b) above: Goods owned by NICSMA and to be transported direct to NATO installations, enter ‘NICSMA goods. Delivery free of duty and VAT claimed under Customs reference PRIV 59/1’ in the plain language area of the Additional Information box (Box 44). Goods owned by a contractor and/or to be transported to a contractor’s premises, enter ‘NICSMA goods PRIV 59/1’ in the plain language area of Box 44. For contracts and projects listed in (c) above: Goods owned by SHNMO and to be transported direct to NATO installations, enter ‘SHNMO goods. Delivery free of duty and VAT claimed under Customs reference ‘PRIV 59/31’ in the plain language area of Box 44.


An additional copy 6 (or photocopy) is required.

5. Security required No security is required for goods in category (a) above or for goods in categories (b) and (c) above which are owned by NICSMA or SHNMO and are to be transported direct to


NATO installations. For goods in categories (b) and (c) above, owned by a contractor and/or to be transported to a contractor’s premises, security is required by bond or deposit. The MP in Box 47 must be ’N’, ‘P’, ‘Q’, ‘W’ or ‘X‘(as appropriate) for the duty and VAT tax lines.


The address of the local office of Revenue and Customs for the destination of the goods together with the category – ‘40 00 050 (a),’ ‘(b)’ or ‘(c)’ – under which the importation falls must be entered in the plain language area of the Additional Information Box (Box 44).

7. VAT Goods entered to this CPC are relieved from VAT. A VAT tax line is not required in Box 47 unless security is required (see paragraph 5). Alternatively, for registered taxable persons, VAT can be paid at importation and details will be included on the VAT certificate.

8. Post clearance action: An additional copy of the declaration will be retained by HM Revenue and Customs for control purposes (see paragraph 4).

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

40 00 051 Details notified to importers concerned.

40 00 052 1.Goods Covered Goods imported by the MOD, on which relief under Regulation 150/2003 is not

claimed but use of the MOD’s VAT accounting arrangement is required. 2.Notice —3. Specific Fields in the declaration/notes on completion



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5. Security required Customs and/or Excise duty must be accounted for at the time of entry. 6. Additional information

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7. VAT The value for VAT must be accurately declared. The user of this CPC will account for VAT by Postponed Accounting, using the MOD’s self assessment system. A VAT line is required, showing Method of Payment G.


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9. Notes —

40 00 057 1.Goods Covered: Goods which do not qualify for relief under CPC 40 00 C08 and are of an aggregate

value not exceeding £290 (350 Euro); which are intended solely for personal or family use by the Consignee, may be entered at a flat rate of 3.5% ad valorem. If in multi item consignments, the total value of goods addressed to each consignee must not exceed £290 and all packings must individually not exceed £290. Any packages above this limit must be entered separately under CPC 40 00 000. The flat rate does not apply to


tobacco products or excise duty or VAT.

2.Notice: 143.

3. Specific Fields in the declaration/notes on completion:

The CPC (Box 37) must be 40 00 057. When claiming the flat rate of duty, the revenue amounts must be calculated on a worksheet and entered in the appropriate fields of the declaration. (Box 47) override Box should be completed with DTY and the duty declared in (Box 47D). Appropriate code (see UK Tariff) should be entered in the Additional Information (Box 44). A copy of the worksheet must accompany the documents presented to customs if there is any doubt with reference to the nature, value or quantity of the chargeable goods, the declarant may request sight of the consignment prior to the declaration, to obtain all necessary details.

4. Additional documents required:

For multi item consignments a schedule listing: name and address of each consignee — description of contents of each packet — value of each packet — charges due for each packet (with details of calculations) — total charges due.

5. Security required: None. 6. Additional information:

None.

7. VAT: Entry under this CPC is not appropriate for Registered Taxable Persons.

8. Post clearance action: None. 9. Notes: —

40 00 064 1.Goods Covered 1. Taxable commodities for climate change levy purposes, i.e. electricity, natural gas

as supplied by gas utilities, petroleum and hydrocarbon gas in a liquid state, coal and lignite, coke and semi-coke of coal or lignite, and petroleum coke. 2. Payment of, or accounting for, climate change levy, whether levy is due, full relief or reduced rate claimed, and any other import charges. 3. 14-day election procedure for time of supply chosen.

2.Notice CCL1.


The CPC (Box 37) must be 40 00 064. — where the 14-day election procedure is chosen, Box 44 must contain a plain language declaration – ‘14-day election procedure requested’. — where the full rate of levy is being declared and paid at import, Box 44 must contain a plain language declaration ‘Levy relief not claimed’. — where relief is claimed under the terms of Sections 4, 5, 6 or 7 of notice CCL1 use the appropriate over ride code in Box 47c of the SAD, and enter the revenue payable in Box 47d.


None

5. Security required Security is not required. 6. Additional information

The following information must be entered in the plain language area of the Additional Information area of Box 44: — When the 14-day election procedure is requested – the number of the levy registration certificate. — When the 20% reduced rate is claimed – the facility number allocated by the DETR in relation to a climate change levy agreement.

7. VAT Registered taxable persons - VAT must be paid at import. Details will be included

on the VAT certificate. Exempt persons - VAT must be paid at import.


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9. Notes Use of this CPC may constitute; - a declaration for payment of the levy due; - a declaration that the imported commodities are eligible for full relief, or the

reduced rate of levy;


- a request for the 14 – day election procedure by consignees registered for levy purposes. The levy due to be subsequently declared and paid on Form CCL 100.

40 00 065 1.Goods Covered Goods reimported after repair, process, adaptation, reworking or making up outside

the Community: - which are not appropriate to Outward Processing Relief (code 61); and - on which relief from VAT only is claimed


The CPC (Box 37) must be 40 00 065


The documents required to support the declaration are: - a certified copy of the export SAD (control copy); - evidence of repair/process charges etc.; - evidence of entitlement to exemption, if appropriate; - a worksheet showing how the VAT was calculated


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

- any freight and other charges payable, except insurance, for the transport of the goods to and from the processor's premises plus

- the price charged for the process, repair or service, including any charge for parts and materials plus

- any excise duty or other import charges payable in the UK. Except at manual locations, to declare the amount of VAT payable the code 'VAT' is to be entered after the VAT rate code in Box 47. The calculated amount is to be entered in the Amount column. If the process has been carried out free of charge, for example, because the goods are covered by warranty, guarantee or service agreement, no VAT is chargeable on reimportation. If exemption from payment of VAT is claimed, the code 'VAX' is to be entered in the rate column of Box 47.


—

9. Notes Use of this CPC constitutes a declaration that the goods: - were last exported outside the EC - were intended at the time of their export to be reimported after completion

of the treatment or process outside the EC - have been repaired, processed, adapted, reworked or made up outside the

EC - ownership was not transferred to any other person at exportation or during

the time they were outside the EC.

40 00 066 1.Goods Covered Waste coal, e.g. slurry and tailings qualifying for relief from climate change levy. To

be eligible, coal must have an invoice value of not more than £15 per tonne. 2.Notice CCL1.




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5. Security required Security is not required. 6. Additional information

—

7. VAT VAT must be paid at import.



—

9. Notes 9.1 This CPC relieves climate change levy only. 9.2 Use of this CPC constitutes a declaration that the coal is eligible for relief as waste coal by virtue of having an invoice value of not more than £15 per tonne. 9.3 For coal with a value exceeding £15 per tonne see CPC 40 00 064.

40 00 072 1.Goods Covered 1. Goods covered: Parts and equipment (including safety equipment) for qualifying

ships and aircraft for home use and free circulation where VAT is relieved.

2.Notice 744/1.




Commercial documentation as evidence that the goods: — are eligible parts or equipment; and — are for use in qualifying ships or aircraft; and — (where appropriate) meet the conditions for government departments, as set out in paragraph 7 below.

5. Security required No security for VAT is required unless the claim for relief cannot be substantiated (e.g. documentation not available).


In Box 44, enter document code 9AIV and status codes JP or UP as appropriate.

7. VAT This CPC relieves VAT providing the parts and equipment are: (i) — of a kind ordinarily installed in the propulsion, navigation or communications systems or the general structure of any ship of 15 gross tons or more; or any aircraft of a weight of 8,000 kgs or more, not being a ship or aircraft designed or adapted for use for recreation or pleasure; or (ii) — safety equipment for use in such a qualifying ship or aircraft; and (iii) — where the importer is a government department, the parts are to be installed or incorporated: — in the course or furtherance of business; or

— in qualifying ships or aircraft (see above) used for providing rescue or assistance at sea.

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


—

9. Notes This CPC is not to be used for goods imported from the Special Territories.

40 00 073 1.Goods Covered 1. Goods covered: Goods which fulfil the description of investment gold that is:

(a) Gold, in the form of a bar or a wafer of weights accepted by the bullion markets, of a purity equal to or greater than 995 thousandths. (b) gold coins which: (i) — are included in the list of gold coins reproduced in a annex to VAT Notice 701/21A. or (ii) — gold coins which you can show from your business records: - are of a purity equal to or greater than 900 thousandths; and - are minted after 1800; and - are or have been legal tender in the country of origin; and - are normally sold at a price which does not exceed the open market value of the gold contained in the coins by more than 80%.


2.Notice 701/21 and 701/21A 3. Specific Fields in the declaration/notes on completion

The CPC must be 40 00 073.


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—

7. VAT No VAT chargeable at importation.


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9. Notes The use of this CPC is accepted as covering the following declaration and binds accordingly the person signing the said declaration: ‘I, being the duly authorised agent of the importer in Box 8 on behalf of the importer do hereby declare: that the gold bars/and/wafers/gold coins listed on this declaration/on the list attached to this declaration are investment gold as defined in paragraph 2.1 of Notice 701/21. I undertake on behalf of the importer that documentary and/or other proof of the accuracy of the statements made, will be produced if requested to any Officer of Revenue and Customs, and that if such proof is not produced to the satisfaction of the Commissioners of Revenue and Customs any amount of Revenue and Customs duty or value added Tax or other sum which is determined by the Commissioners to be payable on the gold/gold coins will be paid on demand to the Commissioners. I further understand that if an incorrect declaration is furnished which describes gold, other than investment gold, as investment gold that the goods may be liable to forfeiture under the Customs and Excise Management Act 1979.’

40 00 074 1.Goods Covered Means of transport under Tariff Chapters 8703 and 8711 permanently imported by

private persons on payment of customs duty and VAT. 2.Notice 3 and 252. 3. Specific Fields in the declaration/notes on completion

Box 37 must be 40 00 074.


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5. Security required No security is required. 6. Additional information

Enter in plain language in Box 44 Additional Information Miscellaneous Text the name and address of the private importer.

7. VAT 7.1 Registered taxable persons. Entry under this CPC is not appropriate for VAT registered traders. 7.2 Exempt persons: VAT must be paid at importation.


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9. Notes —

40 00 100 1.Goods Covered: Consignments entered under the provisions of the split consignment facility described

in Additional Note 3 to Section XVI and Additional Note 2 to Section XVII of Volume 2 of the Tariff (see paragraph 9.1).

2.Notices: None. Intending importers are strongly advised to contact The Tariff and Statistical Office(Operations Tariff Classification) HM Revenue and Customs, 2nd Floor West, Alexander House, 21 Victoria Avenue, Southend-on-Sea, Essex SS99 1AA, well in advance of the first importation for further information. Written application for the facility is required not later than the declaration of the first consignment and preferably at least 28 days


earlier. Customs will advise on the documents required to support the application.


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


A copy of the Commissioners’ letter of authorisation (if issued before presentation of the declaration). The supporting documents should contain: — a description of the complete article being imported; — a reference to the relevant purchase order/contract; — details of consignment sequence (e.g. ‘third part shipment’); and — full details of the contents of the consignment.

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


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

7. VAT 7.1 Registered taxable persons VAT must be paid at importation and details will be included on the VAT certificate. 7.2 Exempt persons VAT must be paid at importation.

8. Post clearance action: Will be indicated by Customs in response to applications for the facility.

9. Notes 9.1 Use of this CPC constitutes: — a declaration that the consignment is part of a complete article imported in multiple consignments and that the complete article is eligible for the facility; and — a request that the consignment be classified as if it contained the complete article rather than by the commodity codes appropriate to its individual components. 9.2 The community code provisions of paragraph 3 above do not apply to spare parts; these must be entered under their individual commodity code numbers.

40 00 200 1.Goods Covered Works of art under Tariff headings 97–01 to 97–03, collectors’ items under Tariff

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

2.Notice 702, 362 and 718.


3.1 The CPC (Box 37) must be 40 00 200 3.2 Reduced Valuation – manual entries Calculation of taxes (Box 47). The value for VAT must be calculated manually. The value is calculated using the appropriate duty valuation method plus any additions in accordance with Notice 702 paragraph 3.1. That value is then multiplied by 28.58%. The code 813 is to be entered in the Type column, Box 47a, and the calculated (reduced) value in the Tax Base, Box 47b. The VAT Rate Code, Box 47c, is S. 3.3 Reduced Valuation – DTI entries The actual value for VAT must be entered as normal. The VAT rate code for box 47c is A. CHIEF will then calculate the import VAT at an effective rate of 5%. 3.4 Exemption from VAT. If exemption from VAT is claimed because in all other circumstances except for their age the goods would have qualified for zero rating the code ‘VAX’ is to be entered in the Rate Column of Box 47.


Satisfactory documentary evidence of authenticity to support entry to the appropriate Tariff heading and claim relevant duty relief and/or the reduced value for VAT (see paragraph 3.5 of Notice 702, and paragraphs 1.7 and 1.8 of Notice 362). Enter


Document codes 9AID and/or 9AIV and status codes JP or UP as appropriate. 5. Security required —


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7. VAT 7.1 Registered taxable persons:VAT must be paid at importation and details will be included on the VAT certificate. 7.2 Exempt persons:VAT must be paid at importation. 7.3 If satisfactory evidence is not available to claim a customs or excise duty relief and/ or the reduced import VAT value, VAT must be secured by deposit on the full value.


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

40 00 600 1.Goods Covered: Goods in a single consignment, liable to ad valorem or specific or free duty rates

listed in Volume 2 of the Tariff; where their total value for duty does not exceed £6,000, classified in several Commodity Codes, but permitted to be declared under the Commodity Code appropriate to the item in the consignment which bears the highest duty rate. Where the consignment consists of goods liable to differing VAT rates this CPC is not to be used. This CPC is subject to the exclusions listed at 9.1 below.

2.Notice None. 3. Specific Fields in the declaration/notes on completion



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7. VAT 7.1 Registered Taxable Persons VAT must be paid at importation if the goods are chargeable at a positive rate. Details will be included on the VAT certificate. 7.2 Exempt persons VAT must be paid at importation if the goods are chargeable at a positive rate.

8. Post clearance action: —9. Notes: 9.1 Goods subject to the following regimes are excluded from this CPC:

Department of Trade Licensing not covered by an Open General Import Licence; Prohibitions or restrictions; European Community Surveillance; Tariff Quota; Preferential Rates of Duty; Anti dumping duty; Common Agricultural Policy licensing; Warehousing; Goods for which a Delivery Verification Certificate and/or evidence of duty payment is requested. Textile goods requiring documentary proof of origin under Regulation (EEC) 616/78. This CPC is not to be used for excise goods. 9.2 Supporting documentation must be complete.

40 00 601 1.Goods Covered 1. Goods covered:

1.1 Human blood


1.2 Products for therapeutic purposes, derived from human blood 1.3 Human (including foetal) organs or tissue for diagnostic or therapeutic purposes or medical research. Relief from VAT is allowed as supplies of these goods within the United Kingdom are exempt under Schedule 9 Group 7 of the VAT Act 1994.

2.Notice —


The CPC must be 40 00 601


—


—

7. VAT No VAT is payable. A VAT tax line is not required for Box 47.


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

40 00 602 1.Goods Covered A partially completed SAD declaration may be presented. See para 3 below for details

of fields required. Alternatively a fully completed SAD declaration may be lodged. 1. Goods covered: 1.1 Cinematograph films and magnetic tapes consigned to certain Home and Commonwealth Government Offices and agencies (including films reimported by the Services Kinema Corporation and the Royal Naval Film Corporation) removed to the importer’s premises for identification and assessment for any charges due. 1.2 1.2.1 Importations by the Royal Botanic Gardens. 1.2.2 Reimportations of exhibition goods by the Central Office of Information (COI). 1.2.3 Other goods consigned to other Government Departments removed to the importer’s premises for identification and assessment of any charges due.


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


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5. Security required Arrangements have been made for any duty to be collected subsequently. 6. Additional information

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7. VAT Arrangements have been made for any VAT due to be collected subsequently. 8. Post clearance action: 8.1 Examination and control of the goods, see paras 1.1. and 1.2.3., is exercised by

the local Excise Officer. 8.2 For reimportation of exhibition goods destined for the COI, see para 1.2.2., examination and control is exercised by the Officer, Hammersmith Excise, Griffin House, 161 Hammersmith Road, London W6 8BL; Telephone: 002 8748 8010.

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

40 00 C04


1.Goods Covered Inherited goods for which relief from customs duty, CAP charges and VAT is claimed.


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Claim form C1421 (use the copy in Notice 368) supported by the other documents referred to in Notice 368. Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate

5. Security required Security is not required unless the goods are released before production of the necessary additional documents. In that case, enter MP codes “M” to “V” as appropriate in Box 47.


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9. Notes

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

40 00 C07 Special note: Prohibited or restricted goods as listed in Volume 1, Part 3 of the Tariff may be entered to this CPC, but the conditions and any additional information and documents e.g. import licences, normally required on importation of such goods will still be applicable. In particular, a fully completed SAD must be presented.

1.Goods Covered Consignments of an intrinsic value (i.e. excluding freight, insurance etc. charges) not exceeding £18, liable to customs duty and/or VAT, and not being liable to excise duty, for which relief from customs duty and/or VAT is claimed. The consignments must have been despatched direct from a third country to the consignee in the UK to qualify for this relief.


3.1 A partially completed SAD may be presented for non prohibited or restricted goods. Only the following fields need to be input to CHIEF: 1, 2 (Box 2: for various consignors AI Code 00200 must be entered in each of the Name, Street, City and Postcodec fields), 5, 6, 8, 14 (only if different to 8), 15a, 21, 37 and 40 (inventory linked entries only). On the hard copy SAD, as well as the above, boxes 31 and 54 must be completed. 3.2 A fully completed SAD is required for prohibited or restricted goods. 3.3 A customs duty tax line is not required in Box 47.


See “Special note” above for any prohibited or restricted goods.


Box 44 enter a BULKD AI statement.

7. VAT The CPC relieves VAT. A VAT tax line is not required in Box 47. 8. Post Clearance Action

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9. Notes 9.1 Where a consignment consists of several items to a single recipient, the total intrinsic value of those items must not exceed £18 in order to qualify for relief under this CPC. Where the total intrinsic value exceeds £18, this CPC must not be used. 9.2 Use of this CPC constitutes a declaration that the consignment:

- Is not liable to excise duty - Does not exceed £18 intrinsic value - Has been despatched direct to the recipient from a third country.

9.3 This CPC is not to be used for goods imported from the Special Territories or countries having a customs union with the EC (see 49 00 C07) 9.4 Consignments to different recipients can be bulked in accordance with Part 4B.1 of the SAD Harmonised Tariff, but for each recipient the total intrinsic value must not exceed £18.


40 00 C08 Special note: Prohibited or restricted goods as listed in Volume 1, Part 3 of the Tariff may be entered to this CPC, but the conditions and any additional information and documents e.g. import licences, normally required on importation of such goods will still be applicable. In particular, a fully completed SAD must be presented. No offsetting may be allowed under this CPC. 1.Goods Covered Subject to a value limit as explained below, goods in small consignments of a non-

commercial character sent by private individuals to other private individuals to be admitted free of customs duties and VAT, where the consignments:

- are of an occasional nature - contain only goods intended for personal or family use by the consignee - by their nature or quantity, do not indicate they are being imported for any

commercial purpose. Relief from charges is limited to consignments which do not exceed £36 intrinsic value (i.e. excluding freight, insurance etc. charges) per consignee. The following will therefore be relieved from charges:

(i) single item consignments not exceeding £36 in value, or (ii) multi-item consignments to one consignee up to a limit of £36 in value

with charges being paid on any additional items (NB: the value of an item cannot be split – see Notice 143), or

(iii) multi-item consignments to several separate consignees up to a limit of £36 in value per consignee with charges being paid on any additional items (again, with no splitting of item values).


3.1 A partially completed SAD may be presented for non prohibited or restricted goods. Only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 33, 37 and 40 (inventory linked entries only). On the hard copy SAD, as well as the above, boxes 31 and 54 must be completed. 3.2 A fully completed SAD is required for prohibited or restricted goods. 3.3 Box 33 -Where goods of different commodity codes are involved, box 33 can show the code of the goods subject to the highest rate of duty


For multi item consignments a schedule listing: Name and address of each consignee Description of contents of each package Charges due for each package (with details of calculations) Total charges due


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7. VAT 7.1 Registered taxable persons Entry under this CPC is not appropriate. 7.2 Exempt persons Goods entered under this CPC are relieved from VAT up to the limits of the concession. On a fully completed SAD a VAT tax line is required in Box 47 but do not complete the Amount or MP column. On a partially completed SAD a VAT tax line is not required. If the limits of the concession are exceeded, VAT is payable on the full value of all taxable goods.


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9. Notes For goods exceeding £36 but not exceeding £290, see CPC 40 00 057.

40 00 C09 1.Goods Covered Capital goods and other equipment on which relief from import duty and/or VAT is

claimed on the transfer of business to the UK of limited companies and independent economic units of companies. Self employed people (such as artists, poets, actors and journalists) and non profit making organisations (such as charities or philanthropic bodies) who are transferring their activities to the UK should use CPC 40 00 C10 ,not this CPC. Use of this CPC constitutes a declaration in the terms shown at Note 9.1 below.


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

5. Security required Security is not required unless the goods are released before production of the necessary additional documents. In that case, enter MP codes “N” to “V” as appropriate in Box 47.


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7. VAT VAT relief can be claimed if the taxable turnover, or expected taxable turnover, of the business to which the goods belong exceeds the registration limit for VAT, and the business is concerned exclusively with making taxable supplies. 7.1 Registered taxable persons If VAT relief is claimed “VAX” must be entered in the Rate column of Box 47 for the VAT tax line. Otherwise, VAT must be paid at importation. 7.2 Exempt persons VAT must be paid at importation.


Where relief from import duty is granted the goods must not be lent, given as security, hired out or transferred whether for a consideration or free of charge, for a period of 12 months without first notifying Customs. Contact Customs National Advice Service (0845 101 9000) for further details.

9. Notes Use of this CPC constitutes a declaration that the goods: • Belong to a business which has ceased its activity in a third country and is

transferring its activity to the UK; • Have been used by the business for 12 months prior to cessation of its activity in

the third country, unless a special case for exception can be made to and accepted by Customs;

• Will be used for the same purpose in the UK; • Are appropriate to the nature and size of the business; and • Are being imported within 12 months of cessation of activity in the third

country, unless a special case for exception can be made to and accepted by Customs.

40 00 C10 1.Goods Covered Capital goods and other equipment on which relief from import duty and/or VAT is

claimed on the transfer of business to the UK of Self employed people (such as artists, poets, actors and journalists) and non profit making organisations (such as charities or philanthropic bodies) who are transferring their activities to the UK. Other businesses transferring their activities to the UK should use CPC 40 00 C09, not this CPC. Use of this CPC constitutes a declaration in the terms shown at Note 9.1 below.


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7. VAT VAT relief can be claimed if the taxable turnover, or expected taxable turnover, of the business to whom the goods belong exceeds the registration limit for VAT, and the business is concerned exclusively with making taxable supplies. 7.1 Registered taxable persons If VAT relief is claimed “VAX” must be entered in the Rate column of Box 47 for the VAT tax line. Otherwise, VAT must be paid at importation. 7.2 Exempt persons VAT must be paid at importation.


Where relief from import duty is granted the goods must not be lent, given as security, hired out or transferred whether for a consideration or free of charge, for a period of 12 months without first notifying Customs. Contact Customs National Advice Service (0845 101 9000) for further details.

9. Notes Use of this CPC constitutes a declaration that the goods: • Belong to a self employed person / non profit making organisation or business

which has ceased its activity in a third country and is transferring its activity to the UK;


• Have been used by the person / non profit making organisation or business for 12 months prior to cessation of its activity in the third country, unless a special case for exception can be made to and accepted by Customs;

• Will be used for the same purpose in the UK; • Are appropriate to the nature and size of the business; and • Are being imported within 12 months of cessation of activity in the third

country, unless a special case for exception can be made to and accepted by Customs.

40 00 C11 1.Goods Covered Books, publications and documents of an educational, scientific or cultural nature

relieved from customs duty unconditionally as described in Volume 1, Part 10.3.4 of the Tariff.


Commodity Code (Box 33) must fall within the tariff headings shown in Notice 342.


—


—

7. VAT This CPC does not give relief from VAT. VAT must be paid at importation. 8. Post Clearance Action

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9. Notes This CPC should only be used to claim relief on goods liable to a positive (non zero) rate of customs duty. Goods not liable to any duty should normally be entered to CPC 40 00 000.

40 00 C12 1.Goods Covered 1.1 Exhibition goods, including goods produced by the United Nations(UN),

consigned to a museum or gallery approved by the National Import Reliefs Unit (NIRU) of Revenue and Customs on which relief from customs duty, and if appropriate VAT, is claimed. 1.2 Visual and auditory materials, including goods produced by the United Nations(UN), of an educational, scientific or cultural nature on which relief from customs duty and, where permitted, VAT, is claimed.

2.Notices 361 and 373 3. Specific Fields in the declaration/notes on completion

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


A duty free certificate or letter of approval from the National Import Reliefs Unit (NIRU) of Revenue and Customs as explained in Notices 361 and 373, as appropriate, except for goods which supporting evidence shows were produced by the United Nations (UN) or one of its specialised agencies. Newsreels depicting current events must have supporting evidence to show they are limited to 2 copies of each subject.

5. Security required Security is not required unless the goods are released before production of any necessary additional documents. In that case, enter MP codes “N” to “V” as appropriate in Box 47.


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

7. VAT 7.1 For exhibition goods, relief from VAT can only be claimed if they have been donated free of charge, or that condition has been relaxed in the circumstances described in Notice 361. 7.2 For visual and auditory goods, relief from VAT can only be claimed on goods produced by the United Nations (UN) or one of its specialised agencies as explained in Notice 373. 7.3 Where applicable, relief can be claimed by entering “VAX” in the Rate column of Box 47 for the VAT tax line. In all other cases VAT has to be paid. Where the goods could have been entered to CPC 40 00 029, security or payment can be taken on the reduced value in accordance with that CPC.


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

9. Notes This CPC should only be used to claim relief on goods liable to a positive (non zero)


rate of customs duty, or to claim VAT relief on donated exhibition goods or UN etc. produced goods. Goods not liable to any duty and ineligible for VAT relief should normally be entered to CPC 40 00 000 or 40 00 029 as appropriate.

40 00 C13

1.Goods Covered Scientific instruments and apparatus imported for non-commercial scientific research or educational purposes on which relief from customs duty is claimed under a certificate issued by the National Import Reliefs Unit (NIRU) of Revenue and Customs, and where appropriate relief from VAT is also claimed.

2.Notice 340, 701/6 3. Specific Fields in the declaration/notes on completion

The CPC (Box 37) must be 40 00 C13. If the NIRU certificate and/or VAT declaration is available, make a GEN AI and VAT AI statement as appropriate Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate


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



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

7. VAT Relief from VAT can only be claimed if the goods are intended for use in medical or veterinary research, training, diagnosis or treatment. If VAT relief is claimed “VAX” must be entered in the Rate column of Box 47 for the VAT tax line. Otherwise VAT must be paid at importation.


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

9. Notes —

40 00 C14

1.Goods Covered Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based in a third country to carry out international scientific research under a letter of approval issued by the National Import Reliefs Unit (NIRU) of Revenue and Customs, on which relief from customs duty is claimed.


If the NIRU letter is available make a GEN13 AI Statement Enter document codes 9AID and status codes JP or UP as appropriate


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

5. Security required Security is not required unless the goods are released before production of the NIRU letter. In that case, enter codes “M” to “V” as appropriate in Box 47.


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

7. VAT This CPC does not provide relief from VAT. VAT must be paid at importation. 8. Post Clearance Action

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

9. Notes —

40 00 C15

1.Goods Covered 1.1 Animals specially prepared for laboratory use, imported for education or scientific research for which relief from customs duty and, if appropriate, VAT is claimed

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

2.Notices 366



If any additional documents required are already attached, make a GEN13 AI statement. Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate


4.1 For animals if VAT relief is claimed, evidence that the animals have been supplied free of charge. 4.2 For animals if imported by private establishments, a copy of the Home Office letter confirming designation under the terms of the Animals (Scientific Procedures) Act 1986. 4.3 For biological or chemical substances imported by private establishments, a copy of the approval letter issued by the National Import Reliefs Unit (NIRU) of Revenue and Customs.



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7. VAT 7.1 For animals, relief from VAT can only be claimed if they have been supplied free of charge. Where applicable, relief can be claimed by entering “VAX” in the Rate column of Box 47 for the VAT tax line. Otherwise VAT must be paid at importation 7.2 For biological or chemical substances, this CPC provides relief from VAT. A VAT tax line is not required in Box 47.


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9. Notes

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

40 00 C16

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


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For private establishments, the DoH letter of approval as explained in Notice 369. Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate



—


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9. Notes

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

40 00 C17

1.Goods Covered Donated instruments and apparatus imported for use in medical research, in establishing medical diagnosis or in carrying out medical treatment, on which relief from customs duty is claimed under a certificate issued by the National Import Reliefs Unit (NIRU) of Revenue and Customs, and where relief from VAT is also claimed.


If the NIRU certificate and/or VAT declaration is available, make a GEN AI and VAT AI statement as appropriate. Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate.


The NIRU certificate. The declaration from Notice 701/6.

5. Security required Security is not required unless any goods are released before production of the necessary additional documents. In that case, enter MP codes “M” to “V” as appropriate in Box 47.

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


information statement. 7. VAT 8. Post Clearance Action

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

9. Notes

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40 00 C19 Special note: Prohibited or restricted goods listed in Volume 1 Part 3 of the Tariff may be entered to this CPC, but the conditions, any additional information and documents, e.g. import licences, normally required on importation of such goods will still be applicable.

1.Goods Covered Pharmaceutical products for medical use by persons or animals coming from third countries to participate in international sports events on which relief from customs duty and VAT is claimed.

2.Notice —


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


Supporting documents about the pharmaceuticals and their use (if any). See also “Special note” above for prohibited or restricted goods.


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7. VAT This CPC provides relief from VAT. A VAT tax line is not required in Box 47. 8. Post Clearance Action

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9. Notes

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

40 00 C20

1.Goods Covered The following goods imported by an approved charitable or philanthropic organisation for which relief from import duty and VAT is claimed:

• Basic necessities to meet the immediate physical needs of people (e.g. food, medicines, clothing, blankets) which will be distributed free of charge;

• Goods sent free of charge to the organisation to be used or sold at occasional charitable events to raise funds for needy persons: and

• Equipment and office materials sent free of charge to be used solely by the organisation to meet its charitable and philanthropic aims

Note: relief cannot be claimed on alcoholic products, tobacco products, coffee, tea,

and motor vehicles other than ambulances. 2.Notice 317 3. Specific Fields in the declaration/notes on completion

Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate


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—

7. VAT Goods meeting the conditions for relief from duty will also qualify for VAT relief, but in the case of basic necessities, the goods must also have been obtained free of charge by the organisation to qualify for VAT relief. If eligible, claim relief by entering “VAX” in the Rate column of Box 47 for the tax line. Otherwise VAT must be paid at importation.


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


• the goods meet the conditions for relief, and will be used in accordance with the procedures, laid down in Notice 317,

• the goods will not be used for any other purpose without the prior consent of HM Revenue and Customs and payment of duty and VAT.

40 00 C21

1.Goods Covered Articles specially designed for the educational, scientific or cultural advancement of blind persons as specified in Annex 111 of Council Regulation 918/83 on which relief from customs duty is claimed under a certificate issued by the National Import Reliefs Unit (NIRU) of Revenue and Customs, and on which VAT zero rating may also be claimed.

2.Notices 371, 701/7 3. Specific Fields in the declaration/notes on completion

If the NIRU certificate and/or VAT declaration is available, make a GEN AI statement Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate


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



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

7. VAT If VAT zero rating is claimed under the terms of Notice 701/7, enter “VAX” in the Rate column of Box 47 for the tax line. Otherwise VAT must be paid at importation.


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

9. Notes

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40 00 C22

1.Goods Covered Articles specially designed for use by blind or partially sighted people and imported by those individuals for their own use, on which relief from customs duty is claimed under a certificate issued by the National Import Reliefs Unit (NIRU) of Revenue and Customs, and on which VAT zero rating may also be claimed.







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



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

9. Notes

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40 00 C23

1.Goods Covered Articles specially designed for use by blind or partially sighted people imported by an organisation concerned with the education of or provision of assistance to such people, on which relief from customs duty is claimed under a certificate issued by the National Import Reliefs Unit (NIRU) of Revenue and Customs, and on which VAT zero rating or relief may also be claimed.

2.Notices 371, 701/7











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9. Notes

Use of this CPC constitutes a declaration by the organisation that: • The goods meet the conditions for relief, and will be used in accordance with the

procedures, laid down in Notice 371, • The goods will not be used for any other purpose without the prior consent of

HM Revenue and Customs and payment of duty and VAT as appropriate, • If VAT zero rating is not applicable, and relief from VAT at 17.5% is sought, the

goods have been donated to the organisation with no commercial intent on the part of the donor.

40 00 C24

1.Goods Covered Articles specially designed for use by disabled people (other than blind or partially sighted) and imported by those individuals for their own use, on which relief from customs duty is claimed under a certificate issued by the National Import Reliefs Unit (NIRU) of Revenue and Customs, and on which VAT zero rating may also be claimed.


If the NIRU certificate and/or VAT declaration is available, make a GEN AI statement. Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate








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

9. Notes

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

40 00 C25

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


If the NIRU certificate and/or VAT declaration is available, make a GEN AI statement. Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate









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9. Notes

9.1-Use of this CPC constitutes a declaration by the organisation that: • The goods meet the conditions for relief, and will be used in accordance

with the procedures laid down in Notice 371 • The goods will not be used for any other purpose without the prior consent

of HM Revenue and Customs and payment of duty and VAT as appropriate • If VAT zero rating is not applicable, and relief from VAT at 17.5% is

sought, the goods have been donated to the organisation with no commercial intent on the part of the donor.

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

40 00 C26

1.Goods Covered Goods for the benefit of victims of a disaster affecting the territory of the European Community or countries with which it has a customs union, imported by an approved charitable or philanthropic organisation or disaster relief agency for which relief from import duty and VAT is claimed. The goods must be:

• For distribution free of charge to the victims of such disasters; or • To be made available free of charge to the victims whilst remaining the

property of the organisation; or • To meet the needs of the disaster relief agency.

Note: relief cannot be claimed on materials and equipment intended for rebuilding disaster areas.




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—


—

9. Notes

Relief is subject to the EC Commission granting approval after a request by the country affected by the disaster. Pending Commission approval, goods may be entered to this CPC and released duty and VAT free on the understanding that if relief is subsequently not granted, duty and VAT will become payable by the organisation or agency.

40 00 C27

1.Goods Covered Decorations and awards of a symbolic nature given free of charge as tributes or in recognition of activities in a particular area for which relief from customs duty and VAT is claimed.


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Any documentary evidence about the decoration or award or, if none is available, a declaration on Form C920. If available, make a GEN15 AI Statement. Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate



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7. VAT —



—

9. Notes

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40 00 C28 1.Goods Covered Goods imported by EC residents returning from a representative visit of some

international significance outside the EC, having been presented with the goods during the visit; goods imported by a person from outside the EC on a similar visit to the EC, for presentation to a host body; and gifts by an official body carrying out work in the public interest based abroad to a similar body in the UK; for which relief from duty and/or VAT is claimed.




Evidence as to the circumstances of the importation in the form of a letter from the donor, correspondence, press publicity etc. Enter appropriate Document Identifier Code (see UK Tariff) in Box 44. Where evidence is not available a written declaration from the receiver as to the circumstances of the importation must be attached. Enter appropriate Document Identifier Code (see UK Tariff) in Box 44. Declarations by clearing agents are not acceptable.

5. Security required If evidence is not available but will be produced later, delivery may be had on deposit. Enter MP Code ‘N’, ‘P’ or ‘Q’ (as appropriate) in Box 47 for the duty and/or VAT tax line.


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7. VAT Goods entered to this CPC are relieved from VAT provided evidence is produced. Enter ‘VAX’ in the Rate column of Box 47 for the VAT tax line. If delivery is required before the evidence is produced VAT must be secured by deposit. Enter MP Code ‘N’, ‘P’ or ‘Q’ (as appropriate) for the VAT tax line. Alternatively for registered taxable persons VAT can be paid at importation and details will be included on the VAT certificate.

8. Post clearance action: —9. Notes Goods imported under this CPC must not:

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

40 00 C29 1.Goods Covered 1.1 Gifts sent to heads of foreign states; or

1.2 Goods imported by or on behalf of heads of foreign states by persons officially representing them for their use or consumption during an official stay in the UK on which relief from customs duty and/or VAT is claimed.

2.Notice —


The CPC (Box 37) must be 40 00 C29 Box 8 must show the name and status of the consignee.


A signed declaration by the importer or agent as to the circumstances of the importation or other documentary evidence such as correspondence, invoices, press publicity etc. Enter these details against Document codes 9AID and 9AIV. If the evidence is not available enter appropriate Status code (see UK Tariff)

5. Security required If evidence is not available but will be produced later, delivery may be had on deposit. Enter MP Code ‘N’, ‘P’ or ‘Q’ (as appropriate) in Box 47 for the duty tax line.


—


7. VAT Goods entered to this CPC are relieved from VAT provided evidence is produced. Enter ‘VAX’ in the Rate column of Box 47 for the VAT tax line. If delivery is required before evidence is produced VAT must be secured by deposit. Enter MP Code ‘N’, ‘P’ or ‘Q’ (as appropriate) in Box 47 for the VAT tax line. Alternatively for registered taxable persons VAT can be paid at importation and details will be included on the VAT certificate.


9. Notes —

40 00 C30 NOTE: A partially completed SAD declaration may be presented except in the case of prohibited or restricted goods as listed in Volume 1, Part 3 of the Tariff. See para 3 below for details of the fields required. Alternatively a fully completed SAD declaration may be lodged. Special note: Prohibited or restricted goods as listed in Volume 1, Part 3 of the Tariff may be entered to this CPC, but the conditions, any additional information and documents, e.g. import licences, normally required on importation of such goods will still be applicable. In particular, a fully completed SAD must be presented.

1.Goods Covered Samples of goods of negligible value, e.g. swatches, mutilated articles, single gloves etc., sent to gain orders for similar goods and on which relief from import duty and VAT is claimed.


.On a partially completed SAD, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 33, 37, 40 (inventory linked entries only) and 47 for excise duty purposes (see 9.2 below). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed. Box 33 -Where goods of different commodity codes are involved, box 33 can show the code of the goods subject to the highest rate of duty


See “Special note” above for prohibited or restricted goods.


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9. Notes

9.1 Goods may be entered to this CPC provided they can only be used to solicit orders of a type represented by the samples. 9.2 This CPC does not provide relief from excise duty. Any excise duty must be paid at importation. 9.3 For goods from the Special Territories or countries having customs unions with the EC, use CPC 49 00 C30, not this CPC. 9.4 Goods for test should be entered to CPC 40 00 C33, not this CPC.

40 00 C31 1.Goods Covered Printed advertising material such as catalogues, price lists, directions for use or

brochures on which relief from customs duty and VAT is claimed. The material must relate to:

a) goods for sale or hire, or b) transport, commercial insurance or banking services offered by a person

established outside the customs territory of the EC


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—



The name of the person producing, selling or hiring the goods, or offering the services advertised must be clearly shown, and that person must be based outside the EC. Each document or, in the case of a consignment comprising several copies of the same document, must not exceed one kilogram gross weight.


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9. Notes

9.1 This CPC should only be used to claim relief on goods liable to a positive (non zero) rate of customs duty, or to claim VAT relief. Goods not liable to any duty and exempt from VAT should normally be entered to CPC 40 00 000. 9.2 Consignments can be bulked in accordance with Part 4B.1 of the SAD Harmonised Tariff. Note however that printed advertising material cannot be bulked from one sender to a single recipient for relief purposes.

40 00 C32

1.Goods Covered Goods to be completely used up, consumed, destroyed or distributed free of charge at an exhibition, trade fair or similar event on which relief from duty and VAT is claimed. This covers samples of goods for distribution including foodstuffs and beverages, goods for demonstration or to help with demonstration, paints and other items for decoration purposes, and printed matter and articles for advertising purposes. Use of this CPC constitutes a declaration that the conditions in the Notes at item 9 below have been/will be met.


—


A list of the goods giving quantities and UK values of each type, and the name, place and date of the event (including hall and stand numbers where appropriate). Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate



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9. Notes

9.1 Goods temporarily imported for use at an exhibition, trade fair or similar event not purely organised for commercial sale of goods must be declared to CPC 53 00 D23 or 53 00 003, not this CPC. 9.2 Alcoholic products, tobacco products and fuels, whether solid, liquid or gaseous are not eligible for this relief and must be declared to another CPC, not this CPC. 9.3 The event concerned must not be organised in a shop or on other premises purely to sell imported goods. 9.4 Samples of goods, and printed matter and articles for advertising purposes, intended for distribution at the event, must be free of charge to the consumer, and in value and quantity be appropriate to the nature of the event, the numbers of visitors and the extent of the exhibitor’s participation. 9.5 The samples, demonstration and advertising materials must relate to goods manufactured outside the EC. 9.6 Paints and other decorative items must be for temporary stands/stalls etc. occupied by representatives of non EC countries.

40 00 C33

1.Goods Covered 1. Goods imported to undergo examination, analysis or tests to determine their composition, quality or other technical characteristics for the purposes of information or industrial or commercial research, and for which relief from customs duty, CAP charges, excise duty and VAT is claimed.

2. Excise goods imported to test machines for making/packing tobacco products and for which relief from excise duty is claimed.



3.1 To claim relief from excise duty on goods other than cigarettes, enter “EXD” in the Rate column (47c) and 0.00 in Box 47(d). For cigarettes, enter “VRP” in the Rate column (47c) and 0.01 in Box 47(d), and enter 0.00 in the supplementary units Box 41. The same override codes must be entered if security for excise duty is required. Relief from excise duty is not available for the following and excise duty has to be paid on them with the appropriate amount shown in Box 47(d):

• Goods to be consumed by a person in the tests; • Petrol or petrol substitutes; • Heavy oil for use as road fuel.

3.2 Relief from customs duty and CAP charges can only be claimed on goods in paragraph 1.1 above, and “DTY” and/or “VCL” should be entered as the last 3 characters in the Rate column and 0.00 in Box 47(d). Customs duty and CAP charges must be paid on goods in paragraph 1.2 above.


Approval note to import excise goods for test, issued by the National Import Reliefs Unit of Revenue and Customs.

5. Security required None for customs duty. Security for excise duty is normally required in the form of a bank guarantee, and MP code “S” should be entered against the excise tax line in Box 47.


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

7. VAT This CPC gives relief from VAT for goods in paragraph 1.1 above only, and “VAX” should be entered as the last 3 characters in the Rate column for such goods. For goods in paragraph 1.2 above, VAT has to be paid at importation.


Action is required as shown in Notice 374.

9. Notes

The use of this CPC constitutes a declaration by the importer in the following terms: “I declare that the goods are being entered for free circulation

a) to undergo examination, analysis or test to determine their composition, quality or other technical characteristics for the purposes of information, or industrial or commercial research, or

b) to test machines for making/packing tobacco products. I further declare that I will abide by all the conditions of Notice 374, and that if any of the said goods are not used up or destroyed in the course of the tests they will be disposed of only as allowed by the National Import Reliefs Unit of Revenue and Customs.”

40 00 C34

1.Goods Covered Trademarks, patterns or designs and their supporting documents, as well as applications for patents for invention or the like, to be submitted to the bodies competent to deal with the protection of copyrights or the protection of industrial or commercial patent rights on which relief from customs duties and VAT is claimed.


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—

9. Notes


40 00 C35


1.Goods Covered Tourist Information Literature to be distributed free of charge for the purpose of encouraging people to visit foreign countries, provided the documents do not contain more than 25% of private advertising (excluding advertising for EC firms) on which relief from customs duties and VAT is claimed.


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—


The types of goods covered by this CPC are; a) documentation (leaflets, brochures, books, magazines, guidebooks, posters

{whether or not framed }, unframed photographs and photographic enlargements, maps {whether or not illustrated}, window transparencies and illustrated calendars, intended to be distributed free of charge and the principle purpose of which is to encourage the public to visit foreign countries, in particular in order to attend cultural, tourist, sporting, religious or trade or professional meetings or events, provided that the literature contains not more than 25% of private commercial advertising matter, excluding all private commercial advertising for Community firms, and that the general nature of its promotional aims is evident:

b) foreign hotel lists and yearbooks published by the official tourist agencies or under their auspices, and timetables for foreign transport services, where such literature is intended to be distributed free of charge and contains not more than 25% of private commercial advertising excluding all private commercial advertising for Community firms.

c) Reference material supplied to accredited representatives or correspondents appointed by official national tourist agencies and not intended for distribution, viz yearbooks, lists of telephone or telex numbers, hotel lists, fairs catalogues, specimens of craft books of negligible value and literature on museums, universities, spas or other similar establishments.


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9. Notes


40 00 C36

1.Goods Covered Miscellaneous documents and articles as described in volume 1 Part 10.3.5 of the Tariff, not covered by any other CPC, on which relief from customs duties and VAT is claimed.


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—


The types of goods covered by this CPC are; d) Documents sent free of charge to the public services of Member States; e) Publications of foreign governments and publications of official international

bodies intended for distribution without charge; f) Ballot papers for elections organised by bodies set up in third countries g) Objects to be submitted as evidence or for like purposes to the courts or other

official agencies of the Member States; h) Specimen signatures and printed circulars concerning signatures sent as part of

customary exchanges of information between public services or banking establishments

i) Official printed matter sent to the central banks of the Member States; j) Reports, statements, notes, prospectuses, application forms and other documents

drawn up companies registered in a third country and sent to the bearers or


subscribers of securities issued by such companies. k) Recorded media (punched cards, sound recordings, microfilms etc) used for the

transmission of information sent free of charge to the addressee, l) Files, archives, printed forms and other documents to be used in international

meetings, conferences or congresses, and reports on such gatherings; m) Plans, technical drawings, traced designs, descriptions and other similar

documents imported with a view to obtaining or fulfilling orders in third countries or to participating in a competition held in the customs territory of the Community;

n) Documents to be used in examinations held in the customs territory of the Community by institutions set up in third countries;

o) Printed forms to be used as official documents in the international movement of vehicles or goods , within the framework of international conventions;

p) Printed forms, labels, tickets and similar documents sent by transport undertakings or by undertakings of the hotel industry in a third country to travel agencies set up in the customs territory of the Community;

q) Printed forms and tickets , bills of lading, way-bills and other commercial or office documents which have been used;

r) Official printed forms from third country or international authorities, and printed matter conforming to international standards sent for distribution by third country associations to corresponding associations located in the customs territory of the Community;

s) Photographs, slides and stereotype mats for photographs, whether or not captioned, sent to press agencies or newspaper or magazine publishers

t) Tax and similar stamps proving payment of charges in third countries.


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9. Notes

9.1 This CPC should only be used to claim relief on goods liable to a positive (non zero) rate of customs duty, or to claim VAT relief. Goods not liable to any duty and exempt from VAT should normally be entered to CPC 40 00 000. 9.2 This CPC includes importations of valid issued share and bond certificates drawn up by the companies registered in a third country and sent direct to the bearer or subscriber. It must not be used for share and bond certificates that require registration by the fiscal agent before becoming valid. Unissued or unauthenticated securities should normally be entered to CPC 40 00 000 9.3 The value for customs purposes (Box 46) of imported bonds and securities is to be taken as the paper value of the bonds or securities and not the issued face value. 9.4 Consignments can be bulked in accordance with Part 4B.1 of the SAD Harmonised Tariff.

40 00 C40

1.Goods Covered Goods of every description imported by organisations approved by HM Revenue and Customs, including:

• The Commonwealth War Graves Commission • The American Battle Monuments Commission • The Polish Air Force Association in Great Britain

to be used for the construction, upkeep or ornamentation of cemeteries and tombs of, and memorials to, war victims of third countries on which relief from import duty and VAT is claimed.


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—


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—

9. Notes

9.1 The relief also extends to office equipment and supplies such as furniture, PCs and stationery which are to be used in pursuance of work in relation to war graves and memorials. 9.2 The relief does not cover goods, which do not contribute to the construction,


upkeep or ornamentation of war graves or monuments, for example private motor cars and cycles, alcohol and tobacco products.

40 22 065 1.Goods Covered Goods being removed from a customs warehouse reimported after repair, process,

adaptation, reworking or making up outside the Community: - which are not appropriate to Outward Processing Relief (code 61); and - on which relief from VAT only is claimed


The CPC (Box 37) must be 40 22 065 Box 44 enter document code C600,do not enter a status code. Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


The documents required to support the declaration are: - a certified copy of the export SAD (control copy); - evidence of repair/process charges etc.; - evidence of entitlement to exemption, if appropriate; - a worksheet showing how the VAT was calculated



Declare the full name and address of the supervising Customs Office as a SPOFF Statement

7. VAT VAT is chargeable at importation, unless exemption is claimed on the following value: - any freight and other charges payable, except insurance, for the transport of the goods to and from the processor's premises plus - the price charged for the process, repair or service, including any charge for parts and materials plus - any excise duty or other import charges payable in the UK. Except at manual locations, to declare the amount of VAT payable the code 'VAT' is to be entered after the VAT rate code in Box 47. The calculated amount is to be entered in the Amount column. If the process has been carried out free of charge, for example, because the goods are covered by warranty, guarantee or service agreement, no VAT is chargeable on reimportation. If exemption from payment of VAT is claimed, the code 'VAX' is to be entered in the rate column of Box 47.


—

9. Notes Use of this CPC constitutes a declaration that the goods - were last exported outside the EC - were intended at the time of their export to be reimported after completion of the treatment or process outside the EC - have been repaired, processed, adapted, reworked or made up outside the EC - ownership was not transferred to any other person at exportation or during the time they were outside the EC.

40 41 000 1.Goods Covered Goods initially entered to IPR drawback, transferred to the customs warehousing

regime, removed from a customs warehouse for free circulation. 2.Notice 221,232 3. Specific Fields in the Box 1 enter code IM followed by A or D as appropriate.



Box 40 enter previous document class “Z”, zzz and reference to the related import Entry in the format EPU-Number-Date Box 44 –enter document code C600. Do not enter a status code Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


Where goods are removed on deposit (MP Code M) an additional copy of copies 3 and 4 of the SAD plus any continuation sheets must be attached.

5. Security required No security is required for tariff quota relief except where a claim to preferential rates or tariff quota cannot be substantiated from the supporting documents. Removal can be against the appropriate security outlined in paragraph 3.8.14 of this volume


—

7. VAT No VAT is payable. A VAT line is not required in box 47 8. Post Clearance Action

In cases where an undertaking is involved the necessary documents must be produced as directed in paragraph 3.8.14 of this volume.

9. Notes 9.1 The declaration must be in terms of the goods at the first entry to IPR and not in terms of the processed goods 9.2 Diversions of customs warehouse goods that have previously been imported to IPR Drawback are subject to an interest charge on the duty. See note 9 to CPC 40 51 000 for the interest rate.

40 41 001 1.Goods Covered Goods previously entered to IPR Drawback, transferred to a free zone, now being

diverted to Free Circulation

2.Notice 334 (free zones), 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 44:

• Enter the appropriate licence details –see Appendix C11 • Enter document code C600 • Do not enter a status code

Box 49 enter the code Z followed by identification number of the free zone and GB


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—

7. VAT ‘No VAT is payable. A VAT tax line is not required for box 47


In cases where an undertaking is involved the necessary documents must be produced as directed in paragraph 3.8.14 of this volume

9. Notes —

40 41 002 1.Goods Covered IPR drawback goods eligible for favourable tariff treatment (End-Use Relief) diverted

to shipwork End-Use 2.Notice 221,770 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Box 31 enter description of goods at the time of import to IPR, the IPR entry number and commodity code and the description of the goods being diverted to shipwork end-use. Box 33-enter the end-use commodity code of the good diverted Box 44 enter;

• Document code N990


• Do not enter a document status code • End-Use authorisation number • Document code C601 • Do not enter a document status code • IPR authorisation number • Declare the full name and address of the supervising Customs Office as a

SPOFF statement • authorisation holders reference number as a GEN 45 AI statement if any • Enter the appropriate licence details –see Appendix C11


Copy Invoice to identify the goods

5. Security required Security for customs duty will not normally be required unless the claim to end-use relief cannot be substantiated e.g. authorisation number not known or copy invoice not available).Release can be on any form of security pending confirmation. Enter MP codes N, P, Q, S, T, U or V as appropriate in box 47. The amount secured must cover the duty chargeable had the end-use rate of duty not be claimed. When security is by deposit enter DTA as the last 3 characters of the Rate column and the charges on deposit in the amount column of Box 47


—

7. VAT No VAT is payable. A VAT line is not required in box 47. 8. Post Clearance Action

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9. Notes 9.1 The importer must be authorised for shipwork end use relief 9.2 The IPR authorisation holder must have prior approval from their Supervising office to divert the goods to End-Use relief. The trader accepting the goods is required to hold an end-use authorisation at the time of diversion. A copy of the entry and commercial evidence that the transfer has taken place will be required to substantiate any claim. No duty will be collected on the entry, the IPR trader should invoice the End-use trader inclusive of any end-use duty

40 41 003 1.Goods Covered IPR Drawback goods eligible for favourable tariff treatment (end-use relief) being

diverted to end use within the EC for a prescribed purpose and identified in Parts 9 and 11 of Volume 1 of the Tariff and Column 1 of the schedule and footnotes thereto in the Volume.

2.Notice 221, 770 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Box 31 enter description of goods at the time of import to IPR, the IPR entry number and commodity code and the description of the goods being diverted to end-use. Box 33-enter the end-use commodity code of the good diverted


Copy Invoice to identify the goods Where relief is claimed under paragraph 7. below; - Commercial documentation as evidence that the goods: -

• are eligible parts and equipment; and • are for use in eligible aircraft; and

are not imported by a government department 5. Security required Security for customs duty will not normally be required unless the claim to end-use

relief cannot be substantiated e.g. authorisation number not known or copy invoice not available). Release can be on any form of security pending confirmation. Enter MP codes N, P,Q,S, T, U or V as appropriate in box 47. The amount secured must cover the duty chargeable had the end-use rate of duty not be claimed. When security is by deposit enter DTA as the last 3 characters of the Rate column and the charges on deposit in the amount column of Box 47


In box 44 enter: • Document code N990 • Do not enter a status code • End-Use authorisation number • Document code C601 • Do not enter a status code • IPR authorisation number • Declare the full name and address of the supervising Customs Office as a


SPOFF Statement

• if relief is claimed for aircraft parts eligible for a suspension of duty listed in Part 9 Section 3 Volume 1 of the Tariff, the intended use and type of aircraft are to be shown as a GEN 45 AI Statement.

7. VAT No VAT is payable. A VAT line is not required in box 47 8. Post Clearance Action

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9. Notes The IPR authorisation holder must have prior approval from their Supervising office to divert the goods to End-Use relief. The trader accepting the goods is required to hold an end-use authorisation at the time of diversion. A copy of the entry and commercial evidence that the transfer has taken place will be required to substantiate any claim. No duty will be collected on the entry, the IPR trader should invoice the End-use trader inclusive of any end-use duty

40 41 004 1.Goods Covered IPR Drawback goods being diverted to end-use relief to fulfil contracts with the MoD

or the military forces of other Member States on which relief from Duty is claimed under Council Regulation 150/2003


Box 1 enter code IM followed by A or D as appropriate. Box 31 enter description of goods at the time of import to IPR, the IPR entry number and commodity code and the description of the goods being diverted to end-use. Box 33-enter the end-use commodity code of the good diverted



5. Security required If the certificate is not available or not quoted in box 44 or the end-use authorisation number is not quoted, security for duty will be required. Enter MP code N, P, Q, S, T, U or V as appropriate in Box 47. The amount secured must cover the duty chargeable had the end-use rate of duty not been claimed.


Box 44 –enter the following in the additional information box; • Document code N990 • Do not enter a status code • End-Use authorisation number • Document code C601 • Do not enter a status code • IPR authorisation number • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement

• Document code C645 • Enter document status code JP / UP as required • Duty relief claimed under regulation 150/2003 • followed by MoD certificate reference number - in the format MC= UK/.

inserting the relevant certificate number after UK/


Any security will be discharged when evidence of the entitlement to relief (MoD certificate / end-use authorisation number) is produced

9. Notes 9.1 The use of this CPC constitutes a declaration that the goods are being consigned to a trader under contract or sub contract placed by the MoD or the military forces of other member states and are covered by the terms of Council Regulation 150/2003 and for which a certificate has been issued by the MoD or equivalent competent authority in another Member State 9.2 The IPR authorisation holder must have prior approval from their Supervising office to divert the goods to End-Use relief. The trader accepting the goods is required to hold an end-use authorisation at the time of diversion

40 51 000


1.Goods Covered Goods initially entered to IPR (Suspension) now being diverted to home use with simultaneous entry for free circulation


Box 1 enter code IM followed by A or D as appropriate Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 44: Enter the appropriate licence details –see Appendix C11


Documentary evidence of the amount of duty suspended e.g. INF1 authenticated by the supervising office

5. Security required No security is required for tariff quota relief except where a claim to preferential rates or tariff quota cannot be substantiated from the supporting documents. Removal can be against the appropriate security outlined in paragraph 3.8.14 of this volume. Where a claim for relief from interest charges has been made full security will be required whilst the case is under consideration.(see Note 9. 2)


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7. VAT 7.1 Registered taxable persons VAT must be paid if the goods are chargeable at a positive rate and details will be included on the VAT certificate. 7.2 Exempt persons VAT must be paid if the goods are chargeable at a positive rate


—

9. Notes 9.1 The declaration must be in the terms of the goods at the time of first entry to IPR in the EC and not in terms of the processed products If the goods were first entered to IPR in another Member State the necessary information will be provided by the INF1. 9.2 Diversions from IPR(Suspension) to home use are subject to an interest charge on the duty –see Notice 221.Compensatory interest rates. Compensatory interest rates are set out in the 3 month money market rates published in the statistical annex of the monthly bulletin of the European central bank. The rate applied is the rate 2 months before the month the customs debt is incurred e.g. the debt is incurred in July the rate applicable will be that for May. The compensatory interest rates for the UK and for Euro area Member States are available on the HMRC web site at http://www.hmrc.gov.uk ……………………..You can also contact our National Advice Service on 0845 010 9000 Monday to Friday 8.00 am to 8.00pm. 9.3 CAP goods originating in accessionary states that are subject to any import duties or charges may be entered to this CPC

40 51 001 1.Goods Covered Goods initially entered to IPR drawback, transferred to IPR suspension, now being

diverted to free circulation and home use. 2.Notice 221 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Box 31 enter description of goods at the time of import to IPR drawback,. Box 33-enter the commodity code of the good diverted Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date.



5. Security required No security is required except where a claim to preferential rates or tariff quota cannot be substantiated from the supporting documents at the time of diversion. In these cases diversion can be against the appropriate security outlined in paragraph 3.8.14 of this volume Where a claim for relief from interest charges (see Notes) has been made, full security will be required whilst the case is under consideration


—

7. VAT No VAT is payable. A VAT line is not required in Box 47. 8. Post Clearance Action

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9. Notes 9.1 The declaration must be in terms of the goods at the time of first entry to IPR in the EC and not in terms of the processed goods. 9.2 Diversions from IPR(Suspension) to home use are subject to an interest charge on


the duty –see Notice 221.Compensatory interest rates. Compensatory interest rates are set out in the 3 month money market rates published in the statistical annex of the monthly bulletin of the European central bank. The rate applied is the rate 2 months before the month the customs debt is incurred e.g. the debt is incurred in July the rate applicable will be that for May. The compensatory interest rates for the UK and for Euro area Member States are available on the HMRC web site at http://www.hmrc.gov.uk ……………………..You can also contact our National Advice Service on 0845 010 9000 Monday to Friday 8.00 am to 8.00pm. 9.4 CAP goods originating in accessionary states that are subject to any import duties or charges may be entered to this CPC

40 51 002 1.Goods Covered Goods initially entered to IPR suspension ,transferred to customs warehousing

regime, removed from a customs warehouse by payment of or accounting for customs /excise duties and / or VAT and any other charges.



• Enter document code C600 • Do not enter a status code

Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


Where goods are removed on deposit (MP Code M) an additional copy of copies 3 and 4 of the SAD plus any continuation sheets must be attached



—




9. Notes 9.1 The declaration must be in terms of the goods at the first entry to IPR and not in terms of the processed goods 9.2 Diversions of customs warehouse goods that have previously been imported to IPR Suspension are subject to an interest charge on the duty. See note 9 to CPC 40 51 000 for the interest rate.

40 51 003 1.Goods Covered Goods initially entered to IPR Suspension, transferred to a temporary importation

regime, now being diverted to free circulation and home use. 2.Notice 200,221,702 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date.


—


In Box 44: • document code N990 • IPR authorisation number


• Do not declare a document status • Authorisation holders reference number as a GEN 45 AI statement–if any • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement • Enter the appropriate licence details –see Appendix C11

7. VAT 7.1 Registered taxable persons VAT must be paid if the goods are chargeable at a positive rate and details will be included on the VAT certificate. 7.2 Exempt persons VAT must be paid if the goods are chargeable at a positive rate 7.3 If VAT is being secured by cash deposit, guarantee or paid at the time of temporary importation (MP Codes A, S , T, U, V)and the goods could have been entered under CPCs 40 00 200 , or 49 00 029 or would have been entitled to a reduced value under 61 23 F01 or 49 23 F01 ,the VAT should be calculated on the reduced value in accordance with those CPCs.


In cases where an undertaking is involved the necessary documents must be produced as directed in paragraph 3.8.14 of this volume.

9. Notes 9.1 Documents that are not available at the time of importation and which potentially substantiate a claim to quota relief must always be sent to the supervising office. 9.2 Diversions of temporary import goods that have previously been imported to IPR Suspension are subject to an interest charge on the duty. See note 9 to CPC 40 51 000 for the interest rate

40 51 004

1.Goods Covered Goods previously entered to IPR Suspension ,transferred to a free zone ,now being diverted to Free Circulation.

2.Notice 334,221 3. Specific Fields in the declaration/notes on completion


• Document code C600 • Do not enter a status code



—


—

7. VAT No VAT is payable. A VAT tax line is not required for box 47 8. Post Clearance Action


9. Notes

40 51 005 1.Goods Covered IPR suspension goods eligible for favourable tariff treatment (End-Use Relief)

diverted to shipwork End-Use 2.Notice 221,770 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Box 31 enter description of goods at the time of import to IPR, the IPR entry number and commodity code and the description of the goods being diverted to shipwork end-use. Box 33-enter the end-use commodity code of the good diverted

Box 44 enter: • Document code N990 • Do not enter a document status code • End-Use authorisation number

• Document code C601


• Do not enter a document status code • IPR authorisation number • Declare the full name and address of the supervising Customs Office as a

SPOFF statement • Enter the appropriate licence details –see Appendix C11



5. Security required Security for customs duty will not normally be required unless the claim to end-use relief cannot be substantiated e.g. authorisation number not known or copy invoice not available). Release can be on any form of security pending confirmation. Enter MP codes N, P, Q, S, T, U or V as appropriate in box 47. The amount secured must cover the duty chargeable had the end-use rate of duty not be claimed. When security is by deposit enter DTA as the last 3 characters of the Rate column and the charges on deposit in the amount column of Box 47


—



—

9. Notes 9.1 The IPR authorisation holder must have prior approval from their Supervising office to divert the goods to End-Use relief. The trader accepting the goods is required to hold an end-use authorisation at the time of diversion. A copy of the entry and commercial evidence that the transfer has taken place will be required to substantiate any claim. No duty will be collected on the entry, the IPR trader should invoice the End-use trader inclusive of any end-use duty

40 51 006 1.Goods Covered IPR suspension goods eligible for favourable tariff treatment (end-use relief) being

diverted to end use within the EC for a prescribed purpose and identified in Parts 9 and 11 of Volume 1 of the Tariff and Column 1 of the schedule and footnotes thereto in the Volume.



• Document code N990 • Do not enter a document status code • End-Use authorisation number • Document code C601 • Do not enter a document status code • IPR authorisation number • Declare the full name and address of the supervising Customs Office as a




5. Security required Security for customs duty will not normally be required unless the claim to end-use relief cannot be substantiated e.g. authorisation number not known or copy invoice not available. Release can be on any form of security pending confirmation. Enter MP codes N, P, Q, S, T, U or V as appropriate in box 47. The amount secured must cover the duty chargeable had the end-use rate of duty not be claimed. When security is by deposit enter DTA as the last 3 characters of the Rate column and the charges on deposit in the amount column of Box 47


—

7. VAT 7.1 Registered taxable persons VAT must be paid if the goods are chargeable at a positive rate and details will be included on the VAT certificate. 7.2 Exempt persons


VAT must be paid if the goods are chargeable at a positive rate 8. Post Clearance Action

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9. Notes 9.1 The IPR authorisation holder must have prior approval from their Supervising office to divert the goods to End-Use relief. The trader accepting the goods is required to hold an end-use authorisation at the time of diversion. A copy of the entry and commercial evidence that the transfer has taken place will be required to substantiate any claim. No duty will be collected on the entry, the IPR trader should invoice the End-use trader inclusive of any end-use duty 9.2 Diversions from IPR (Suspension) to home use are subject to an interest charge on the duty –see Notice 221.Compensatory interest rates. Compensatory interest rates are set out in the 3-month money market rates published in the statistical annex of the monthly bulletin of the European Central Bank. The rate applied is the rate 2 months before the month the customs debt is incurred e.g. the debt is incurred in July the rate applicable will be that for May. The compensatory interest rates for the UK and for Euro area Member States are available on the HMRC web site at http://www.hmrc.gov.uk. You can also contact our National Advice Service on 0845 010 9000 Monday to Friday 8.00 am to 8.00pm. 9.3 This CPC is not to be used to divert goods to shipwork end use relief

40 51 007 1.Goods Covered IPR suspension goods being diverted to end-use relief to fulfil contracts with the

MoD or the military forces of other Member States on which relief from Duty is claimed under Council Regulation 150/2003


Box 1 enter code IM followed by A or D as appropriate. Box 31 enter description of goods at the time of import to IPR, Box 40 enter the IPR entry number in the format EPU, Entry number and Date and commodity code and the description of the goods being diverted to end-use. Box 33-enter the end-use commodity code of the good diverted

• Box 44 enter • Document code N990 • Do not enter a status code • End-Use authorisation number • Document code C601 • Do not enter a status code • IPR authorisation number • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement • Document code C645 • Enter document status code JP / UP as required • followed by MoD certificate reference number - in the format MC= UK/.

inserting the relevant certificate number after UK/


Certificate issued by the MoD or equivalent competent authority in another Member State. In circumstances where the certificate itself is not available the certificate reference number must be quoted in Box 44

5. Security required If the certificate is not available or not quoted in box 44 or the end-use authorisation number is not quoted, security for duty will be required. Enter MP code N, P, S, T, U or V as appropriate in Box 47. The amount secured must cover the duty chargeable had the end-use rate of duty not been claimed


—

7. VAT VAT must be accounted for at the time of diversion 8. Post Clearance Action

Any security will be discharged when evidence of the entitlement to relief (MoD certificate / end-use authorisation number) is produced

9. Notes 9.1 The use of this CPC constitutes a declaration that the goods are being consigned to a trader under contract or sub contract placed by the MoD or the military forces of other member states and are covered by the terms of Council Regulation 150/2003 and for which a certificate has been issued by the MoD or equivalent competent authority in another Member State 9.2 The IPR authorisation holder must have prior approval from their Supervising office to divert the goods to End-Use relief. The trader accepting the goods is required to hold an end-use authorisation at the time of diversion


40 53 000 1.Goods Covered Goods initially imported to a temporary importation relief, now being diverted to free

circulation and home use. This CPC should not be used for goods entered to relief under 53 00 D22, 53 00 D24, 53 00 D25 or 53 00 D26 – see CPC 40 53 F41

2.Notice 200 , 702 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate. Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 44 (additional information) enter: • Document code N990 (do not enter a document status code); • The name and address of the supervising Customs Office as a SPOFF statement

(see Appendix C9); • If an INF6 is present and requires certification by Customs enter document code

C607 followed by document status code AC. If applicable, enter the appropriate licence details –see Appendix C11


—


—



Enquiries must be addressed to the supervising office identified in Box 44’

9. Notes 9.1 Documents that are not available at the time of importation and which potentially substantiate a claim to quota relief must always be sent to the supervising office. 9.2 Certain diversions of temporary import goods to home use are subject to an interest charge on the duty. This applies to all TI reliefs in Notice 200 except for CPCs 53 00 D51, 53 00 D03, 53 00 D04, 53 00 D06, 53 00 D10, 53 00 D11, 53 00 D19, 53 00 D18, 53 00 D20, 53 00 D24, 53 00 D25, 53 00 D26.See note 9 to CPC 40 51 000 for the interest rate

40 53 F41 1.Goods Covered Goods entered under the following TI reliefs, sold and being released to free

circulation and home use. • goods for exhibition or use at a public event under CPC 53 00 D23;• goods for approval under CPC 53 00 D24; • works of art, collectors items and antiques under CPC 53 00 D25;goods other than newly manufactured ones under CPC 53 00 D26

2.Notice 200- ‘Temporary Importation’, 702 – ‘VAT: Imports Customs procedures with economic impact, End-Use Relief and Free Zones’


See completion note 3 for CPC 40 53 000. Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 44: If an INF6 is present and requires certification by Customs enter document code C607 followed by document status code AC. Box 47 – enter the amount of duty and import VAT due on the sales value of the goods


—


A copy of the sales invoice for the goods being released to free circulation and home use must be sent to the supervising office identified in box 44


7. VAT 7.1 Registered taxable persons VAT must be paid if the goods are chargeable at a positive rate and details will be included on the VAT certificate. 7.2 Exempt persons VAT must be paid if the goods are chargeable at a positive rate 7.3 If the goods could have been entered under CPCs 40 00 029 or 49 00 029 or would have been entitled to a reduced value under 61 23 F01 or 49 23 F01, the VAT should be calculated on the reduced value in accordance with those CPCs


Enquiries must be addressed to the supervising office identified in Box 44

9. Notes —

40 54 000 1.Goods Covered Goods initially imported to a temporary importation regime in another Member State,

now being diverted to free circulation and home use 2.Notice 200 , 702 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A, C, D, E or F as appropriate. Box 44:

• Enter the appropriate licence details –see Appendix C11 • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement 4. Additional documents required

—


—

7. VAT 7.1 Registered taxable persons VAT must be paid if the goods are chargeable at a positive rate and details will be included on the VAT certificate. 7.2 Exempt persons VAT must be paid if the goods are chargeable at a positive rate 7.3 If VAT is being secured by cash deposit, guarantee or paid at the time of temporary importation (MP Codes A, S , T, U, V)and the goods could have been entered under CPCs 40 00 (200) or 49 00 (029) or would have been entitled to a reduced value under 61 23 F01 or 49 23 F01,the VAT should be calculated on the reduced value in accordance with those CPCs



9. Notes 9.1 Documents that are not available at the time of importation and which potentially substantiate a claim to quota relief must always be sent to the supervising office. 9.2 Certain diversions of temporary import goods to home use are subject to an interest charge on the duty. This applies to all TI reliefs in Notice 200 except for CPCs 53 00 D51, 53 00 D03, 53 00 D04, 53 00 D06, 53 00 D10, 53 00 D19, 53 00 D23, 53 00 D24, 53 00 D25, 53 00 D26.See note 9 to CPC 40 51 000 for the interest rate

40 71 000 1.Goods Covered Goods being removed from a customs warehouse by payment of, and accounting for

customs duty (whether dutiable, free, temporarily suspended from duty and whether or not a preferential rate of duty is claimed), and / or excise duty and / or VAT and any other import charges


Box 1 enter code IM followed by A, D, Y or Z as appropriate. Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 44:Enter the appropriate licence details –see Appendix C11

• Document identifier C600 • Do not enter a document status











9. Notes

40 71 001 1.Goods Covered Goods initially entered under temporary importation relief , transferred to a customs

warehouse now being entered to free circulation by payment of, and accounting for customs duty (whether dutiable, free, temporarily suspended from duty and whether or not a preferential rate of duty is claimed), and / or excise duty and / or VAT and any other import charges

2.Notice 200 (Temporary Importation), 232 (Customs Warehousing),702 (VAT Imports) 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A. Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 44: Enter the appropriate licence details –see Appendix C11




Where goods are removed on deposit (MP Code M) an additional copy of copies 3 and 4 of the SAD plus any continuation sheets must be attached. If compensatory interest is due for the period goods were held under TI relief, details of entry initially made to TI relief or an authenticated INF6 (see note 9)



• Declare the full name and address of the supervising Customs Office as a SPOFF Statement. For goods entered to TA using the simplified authorisation procedure enter Temporary Importation Section, Customs House, Furness Quay, Salford MX50 3XN as a SPOFF Statement




9. Notes Diversions of customs warehouse goods that have previously been entered to temporary import relief may be subject to compensatory interest on the duty from the date of entry to TI relief. This applies to all TI reliefs in Notice 200 except for CPCs 53 00 D51, 53 00 D03, 53 00 D04, 53 00 D06, 53 00 D10,53 00 D11, 53 00 D19, 53 00 D23, 53 00 D24, 53 00 D25, 53 00 D26.See note 9 to CPC 40 51 000 for the interest rate


40 71 002 1.Goods Covered Goods liable to duties and / or VAT removed from warehouse using local clearance

procedure (LCP) 2.Notice 232 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A, D, Y or Z as appropriate. Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 44: Enter

• the appropriate licence details –see Appendix C11 • Document identifier C600 • Do not enter a document status

Box 48 enter the duty deferment approval number (DAN) of the trader who is paying the duty. Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


5. Security required Security for duty will be covered by the trader’s duty deferment guarantee. Box 47 enter MP code F.


Box 44:• Declare the full name and address of the supervising Customs Office as a SPOFF

Statement.

7. VAT VAT is payable on removal of the goods from warehouse if they are chargeable at a positive rate. However under the local clearance procedure, security for VAT is covered by the traders deferment guarantee and will be accounted for under the normal duty deferment procedures on the end of period C88. Details will be included on the VAT certificate


9. Notes 9.1 This CPC must only be used by traders authorised to use the local clearance procedure 9.2 Separate C88 must be submitted for each proprietor concerned to provide individual evidence of VAT payment for input tax deduction purposes.

40 71 003 1.Goods Covered Goods of any description removed from customs warehouse for the construction,

repair, maintenance, conversion, fitting out or equipping of certain ships, boats and other vessels, including drilling and production platforms as described in Part 9 Section 4 of Volume 1 of the Tariff, for which relief from duty, and VAT where applicable is claimed. (End Use relief)


Box 1 enter code IM followed by A, D, Y or Z as appropriate Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 44 :enter • document Identifier Code N990 • End Use authorisation number • Do not enter a status code • document Identifier Code C600 • Do not enter a status code • Enter document codes 9AID and/ or 9AIV and status codes XN or UN as

appropriate • Enter the appropriate licence details –see Appendix C10 • Declare the full name and address of the supervising Customs Office as a SPOFF

Statement • Declare the full name and address of the warehouse as a PREMS Statement • where relief is claimed under 7.1 below the name of the ship for which the parts

/ equipment are intended as a GEN 45 AI Statement Box 49 enter A, C, D or E followed by identification number of the customs warehouse and GB




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

5. Security required Security for customs duty will not normally be required unless the claim to end-use relief cannot be substantiated e.g. authorisation number not known or copy invoice not available). Release can be on any form of security pending confirmation. Enter MP codes N, P, Q, S, T, U or V as appropriate in box 47. The amount secured must cover the duty chargeable had the end-use rate of duty not be claimed. When security is by deposit enter DTA as the last 3 characters of the Rate column and the charges on deposit in the amount column of Box 47


—

7. VAT VAT must be paid on removal from warehouse unless relief is claimed in the following circumstances; 7.1 Parts and Equipment (including safety equipment) for qualifying ships (excluding parts and equipment imported by a Government Department) providing the parts and equipment are of a kind ordinarily installed in the propulsion, navigation, or communication systems or the general structure of any ship of 15 tons or more not being a ship designed or adapted for use for recreation or pleasure or safety equipment for use in such a qualifying ship, relief from VAT may be claimed and VAX entered in Box 47. 7.2 Goods for drilling or production platforms Provided that the goods are incorporated into offshore drilling or production platforms for the purposes of the construction, repair, maintenance, conversion, fitting out or equipping of these platforms or to link such platforms to the mainland, relief from VAT may be claimed, and VAX entered in Box 47. Security for VAT is not required unless security for duty is also required (see note 5) MP codes, N, P, Q, S, T, U or V as appropriate should be entered in Box 47 7.3 Goods temporarily exported for treatment or process VAT should be paid at importation on the following value providing the following conditions are fulfilled;

• the goods were last exported outside the EC • Were intended at their time of export to be re imported after completion of

the treatment or process outside the EC; • Have been repaired, processed, adapted, reworked or made up outside the







Where relief from VAT is NOT claimed enter MP codes A, D, or F as appropriate. Where relief from VAT IS claimed enter VAX as the last 3 characters in the rate column. Alternatively VAT may be paid at importation 7.5 VAT is chargeable at importation, unless exemption is claimed, on the following value;


• any excise duty or other import charges payable in the UK


To declare the amount of VAT payable the code VAT is to be entered after the VAT rate code in the rate column in box 47. The calculated amount is to be entered in the amount column. If the process has been carried out free of charge, for example because the goods are covered by warranty, guarantee or service agreement, no VAT is chargeable on reimportation. If exemption from payment of VAT is claimed, the code VAX is to be entered to the rate column of Box 47.


—

9. Notes 1 The importer must be authorised for shipwork end use relief 9.2 This CPC must not be used to claim end use relief other than shipwork see CPC 40 71 004

40 71 004

1.Goods Covered Goods removed from customs warehouse admitted at a reduced or nil rate of customs duty, subject to their use within the EC for a prescribed purpose and identified in Parts 9 and 11 of Volume 1 of the Tariff. (End Use relief)


Box 1 enter code IM followed by A, D, Y or Z as appropriate Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 44 enter :

• document Identifier Code in the Additional Information Box should be N990

• End Use authorisation number • Do not enter a status code • document Identifier Code C600 • Do not enter a status code • authorisation holders reference number as a GEN 45 AI statement

if any • Declare the full name and address of the supervising Customs

Office as a SPOFF Statement • Declare the full name and address of the warehouse as a PREMS

Statement. • if relief is claimed for aircraft parts eligible for a suspension of

duty listed in Part 9 Section 3 Volume 1 of the Tariff, the intended use and type of aircraft are to be shown as a GEN 45 AI Statement.

• where relief is claimed under 7.1 below enter -the manufacturer’s part number specified for inventory control in accordance with airworthiness standards administered by the CAA or other internationally recognised aviation authorities as a GEN 45 AI statement; and

• the type of aircraft for which the parts / equipment are intended as a GEN 45 AI Statement

• Enter the appropriate licence details –see Appendix C10 Box 49 enter A, C, D or E followed by identification number of the customs warehouse and GB



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


relief cannot be substantiated e.g. authorisation number not known or copy invoice not available). Release can be on any form of security pending confirmation. Enter MP codes N, P,Q,S, T, U or V as appropriate in box 47. The amount secured must cover the duty chargeable had the end-use rate of duty not be claimed. When security is by deposit enter DTA as the last 3 characters of the Rate column and the charges on deposit in the amount column of Box 47

6. Additional


information —

7. VAT VAT must be paid on removal from warehouse unless relief is claimed in the following circumstances; 7.1 Parts and Equipment (including safety equipment) for qualifying aircraft (excluding parts and equipment imported by a Government Department) providing the parts and equipment are of a kind ordinarily installed in the propulsion, navigation, or communication systems or the general structure of any aircraft of a weight of 8000 kgs or more, not being an aircraft designed or adapted for use for recreation or pleasure or safety equipment for use in such a qualifying aircraft, relief from VAT may be claimed and VAX entered in Box 47. 7.2 Goods temporarily exported for treatment or process VAT should be paid at importation on the following value providing the following conditions are fulfilled;









Where relief from VAT is NOT claimed enter MP codes A, D or F as appropriate. Where relief from VAT is claimed enter VAX as the last 3 characters in the rate column. Alternatively VAT may be paid at importation 7.5 VAT is chargeable at importation, unless exemption is claimed, on the following value;




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9. Notes 9.1 The importer must be authorised for end use relief covering the goods for which relief is claimed. 9.2 This CPC must not be used to claim shipwork end use relief (CPC 40 71 003)

40 71 005 1.Goods Covered Goods removed from a customs warehouse to fulfil contracts with the MoD or the


military forces of other Member States, on which duty relief is claimed under Council Regulation 150/2003


Box 1 enter code IM followed by A, D, Y or Z as appropriate. Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 49 enter A, C, D or E followed by identification number of the customs warehouse and GB



5. Security required If the certificate is not available or not quoted in Box 44 or the end-use authorisation number is not quoted, security for duty will be required. Enter MP code N, P, Q, S, T, U or V as appropriate in Box 47. The amount secured must cover the duty chargeable had the end-use rate of duty not been claimed.


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

• document Identifier Code N990 • Do not enter a status code • End Use authorisation number • document Identifier Code C600 • Do not enter a status code • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement • Document code C645 • Enter document status code JP / UP as required • Duty relief claimed under regulation 150/2003 • MoD certificate reference number - in the format MC= UK/. inserting the

relevant certificate number after UK/ Box 47 –if the certificate is not available (status UE) and no details have been entered in box 44 security for duty should be taken

7. VAT VAT must be accounted for at the time of removal from the warehouse. 8. Post Clearance Action


9. Notes

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

40 71 006 1.Goods Covered Goods initially entered under the customs warehousing procedure, now being

transferred to free circulation with a claim to relief from duty and/or VAT under the Returned Goods Relief (RGR) or Community System of Duty Reliefs (CSDR) procedures (the latter being governed by EC Council Regulation 918/83).

2.Notices 236, 317, 340, 341, 342, 361, 364, 365, 366, 367, 368, 369, 371, 373, 374. For some of the Council Regulation 918/83 reliefs, there is no current Notice – details of these can be found in the Tariff Vol 1, Parts 10.3.3 to 10.3.5


Box 1 enter code IM followed by A, D, Y or Z as appropriate. Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 44: Enter the appropriate licence details –see Appendix C11

• Document identifier C600 • Do not enter a document status • Document identifier code 9AID/AIV as appropriate and status codes JP/UP

as required. Box 49 must show the identification of the customs warehouse code including the letters denoting the country of issue. In the UK the code will contain 10 digits prefixed “A”, “C”, “D” or “E”, followed by seven numbers, and ending with “GB”.


—



information 7. VAT —8. Post Clearance Action

—

9. Notes For administrative purposes this CPC has been created to cover goods transferred from customs warehousing to any of the relief procedures quoted above. The use of the appropriate CPC in box 44 binds the declarant to the conditions of the relief. Make a GEN17 AI Statement. Relief claimed under CPC…

40 71 007 Note: A partially completed SAD declaration may be presented-see paragraph 3 for details of fields required 1.Goods Covered Goods liable to customs duty and/or VAT or otherwise not in free circulation ,not

liable to excise duty ,removed from customs warehouse for the official use of visiting forces (Goods for personal use of entitled members of the visiting forces must be removed under CPC 40 71 009)


Box 1 enter code IM followed by A or D as appropriate Only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, and 27. Box 42 should show a nominal value of £1. Box 44: Enter the appropriate licence details –see Appendix C11

• Document identifier C600 • Do not enter a document status • Declare the full name and address of the supervising office as a SPOFF

statement Box 47 customs duty is not payable –do not enter a duty line. Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


—


—

7. VAT VAT is not payable do not enter a VAT tax line in Box 47. 8. Post Clearance Action

—

9. Notes —


liable to excise duty ,removed from customs warehouse under diplomatic privilege for the official use of foreign missions or international organisations in the UK (Goods for personal use of entitled individuals must be entered under CPC 40 71 009)


Box 1 enter code IM followed by A Only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, and 27. Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 42 should show a nominal value of £1. Box 44: Enter the appropriate licence details –see Appendix C11. Enter


statement Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB Box 47 customs duty is not payable –do not enter a duty line.



Form C426 completed by an authorised member of the embassy or international organisation staff. If a motor vehicle is to be removed ,form C426 must additionally be authorised by the Foreign and Commonwealth Office



Declare the full name and address of the warehouse as a PREMS AI Statement.

7. VAT VAT is not payable. Do not enter a VAT tax line in Box 47. 8. Post Clearance Action

—

9. Notes —


liable to excise duty ,removed from customs warehouse under diplomatic privilege for personal use of entitled members of staff of foreign missions or international organisations in the UK. (Goods for official use at the embassy or international organisation must be entered under CPC 40 71 008


Box 1 enter code IM followed by A Only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14(only if different to 8), 15a, 21, and 27. Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 42 should show a nominal value of £1. Box 44: Enter the appropriate licence details –see Appendix C11 Enter


statement Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB Box 47 customs duty is not payable –do not enter a duty line.


Form C426 completed by an authorised member of the embassy or international organisation staff. If a motor vehicle is being removed ,form C426 must additionally be authorised by the Foreign and Commonwealth Office



Declare the full name and address of the warehouse as a PREMS AI Statement.

7. VAT VAT is not payable do not enter a VAT tax line in Box 47. 8. Post Clearance Action

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9. Notes —

40 71 010 Note: A partially completed SAD declaration may be presented-see paragraph 3 for details of fields required 1.Goods Covered Goods liable to customs duty and/or VAT or otherwise not in free circulation, not

liable to excise duty, removed from customs warehouse for the personal use of entitled members of visiting NATO forces. (Goods for the official use of NATO visiting forces must be entered under CPC 40 71 007)


Box 1 enter code IM followed by A Only the following fields need to be input to CHIEF: 1,2,5,6,8,14 (only if different to 8), 15a, 21, and 27. Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date.


Box 42 should show a nominal value of £1. Box 44: Enter the appropriate licence details –see Appendix C11 Enter


Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB Box 47 customs duty is not payable –do not enter a duty line.


For motor vehicles supplied to visiting forces personnel, 3 copies of form C & E 941 completed by an authorised member of the forces. For goods other than motor vehicles a Form C2 or DD1434.



Declare the full name and address of the warehouse as a PREMS AI Statement

7. VAT VAT is not payable. Do not enter a VAT tax line in Box 47. 8. Post Clearance Action

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9. Notes —

40 71 011 1.Goods Covered Goods liable to customs duty and / or VAT or otherwise not in free circulation

removed from customs warehousing for which Outward Processing Trade (OPT) in textiles is claimed, being products obtained from goods which were exported from the EC for the purposes of undergoing an authorised process

2.Notice Dti Notice to importers (NTI) No 2719 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 44: Enter

• the appropriate licence details –see Appendix C11 • Document Code C600 • Do not enter a status code • Document code Y009 followed by the OPT authorisation number. Do not

enter a status code • Document code C604 followed by document status code AC if an INF2 is

present and certification is required • Enter document codes 9AID and/or 9AIV and status codes JP or UP as

appropriate • Declare the full name and address of the customs warehousing supervising

Customs Office as a SPOFF Statement Box 47 -a duty tax line is not required provided all necessary additional documents are presented (see Note 5 below). Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


An extra copy of the declaration for free circulation. The processors invoice with proof that the processing operation has been preformed in the country stated in the Prior Authorisation A declaration that ownership has not changed since exportation in those cases where VAT is being paid on a reduced value (see Notice 235). A form INF2 (C&E 1155) if goods for processing were exported from a MS other than the UK

5. Security required If the additional documents required under paragraph 4 are not available, security for any duty must be by cash deposit. Enter MP code M or P in box 47


—


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


Action as directed in paragraph 3.8.14 of this volume 9. Notes 9.1 Provided that OPT requirements are met, no DoTI import licence will be required

for the processed products on release to free circulation 9.2 If OPT requirements are not met, the processed goods may only be released for free circulation under the authority of a DoTI import licence 9.3 If the exported goods for processing were re-imported into the warehouse without having been released abroad they may require a DoTI import licence on release to free circulation unless they are Community origin goods 9.4 Documentary proof of origin for certain goods falling within Chapters 51 to 63 of Volume 2 of the Tariff will be required.

40 71 012 1.Goods Covered Solid fuel liable to climate change levy, customs duty and/or VAT, being removed

from a customs warehouse by payment of, and accounting for climate change levy, (whether levy is due, full relief claimed, or reduced rate claimed), and payment of any other import charges

2.Notice CCL1 232 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A Where the full rate of levy is being declared and paid on removal enter in Box 44 “Levy relief not claimed”, where levy relief is claimed under the terms of Sections 4, 5, 6 or 7 of Notice CCL1 use override code ‘EXD’ in Box 47c and enter the revenue payable in Box 47d.Where full relief is claimed enter the levy amount as 0.00. Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


—

5. Security required No security is required 6. Additional information

Box 44:• where the 20% reduced rate of levy is claimed –the facility number allocated by

the Defra in relation to a climate change levy agreement must be entered as a GEN18 AI Statement.

Enter • Document identifier C600 • Do not enter a document status • Declare the full name and address of the supervising office as a SPOFF

statement



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9. Notes —

40 71 E01 1.Goods Covered Goods being removed from a customs warehouse by payment of, and accounting for

customs duty using the unit values for the determination of the customs value for certain perishable goods under Articles 173 –177 of EC regulation No 2454/93 and / or VAT and any other import charges


Box 1 enter code IM followed by A Box 44 enter





5. Security required No security is required for tariff quota relief except where a claim to preferential rates or tariff quota cannot be substantiated from the supporting documents.


Removal can be against the appropriate security outlined in paragraph 3.8.14 of this volume


Box 44 • Declare the full name and address of the supervising Customs Office as a SPOFF

Statement. 7. VAT 7.1 Registered taxable persons

VAT must be paid if the goods are chargeable at a positive rate and details will be included on the VAT certificate. 7.2 Exempt persons VAT must be paid if the goods are chargeable at a positive rate



9. Notes —

40 71 E02 1.Goods Covered Goods being removed from a customs warehouse by payment of, and accounting for

customs duty using Standard Import Values e.g. EC Regulation No 3223.94 and / or VAT and any other import charges


Box 1 enter code IM followed by A. Box 44 enter







Box 44 • Declare the full name and address of the supervising Customs Office as a SPOFF

Statement 7. VAT 7.1 Registered taxable persons




9. Notes —

40 78 000 1.Goods Covered Goods eligible for entry under CPC 40 00 000 but which have previously been

entered to a free zone 2.Notice 334 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A, D, Y or Z as appropriate Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 44: Enter the appropriate licence details –see Appendix C11 Enter document identifier code C600

• Do not enter a status code Box 49 enter the code Z followed by identification number of the free zone and GB

4 Additional documents required.

See CPC 40 00 000

5. Security required. See CPC 40 00 000

6. Additional information.

See CPC 40 00 000


7. VAT See CPC 40 00 000 8. Post Clearance Action

See CPC 40 00 000

9. Notes See CPC 40 00 000

40 78 001 1.Goods Covered Goods initially entered to a temporary importation relief, declared to a Free Zone now

being released to free circulation. 2.Notice 200 (Temporary Importation), 334 (free zones), 702 (VAT imports) 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A,C,D,E or F as appropriate Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 44: Enter the appropriate licence details –see Appendix C11

• Enter document identifier code C600 • Do not enter a status code



—

5. Security required No security is required for free or temporarily exempt importations unless the claim to those rates cannot be substantiated from the supporting documents Release can be against the appropriate security outlined in paragraphs 3.8.14 to 3.8.17 of this volume.


If compensatory interest is due for the period goods were held under TI relief, details of entry initially made to TI relief should be entered in box 40 in the format EPU, Entry Number and date. Or an authenticated INF6 may be attached –enter document code C607 but no document status code.




9. Notes 9.1 Diversions of Free Zone goods that have previously been entered to a Temporary Importation relief may be subject to compensatory interest charged on the duty from the date the goods were initially entered to TI relief. See paragraph 9 to CPC 40 53 000. 9.2 See paragraph 9 to CPC 40 00 000

40 78 004 1.Goods Covered Free Zone goods on which all duties are being paid in order to bring the goods into

free circulation. VAT is relieved until the goods are removed for the home market or consumed within the zone


Box 1 enter code IM followed by A, D, Y or Z as appropriate Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 49 enter the code Z followed by identification number of the free zone and GB


An additional copy of the entry acceptance advice (EZR 3 output)


The additional copy of the declaration referred to in paragraph 4 above will be returned to the importer or his agent as evidence of payment of charges where goods are subsequently entered to home use or moved within the Community.

7. VAT No VAT is payable. Do not enter a VAT tax line in Box 47 8. Post Clearance Action

—

9. Notes —


40 91 000 Note: Prior approval from the supervising office for the processors premises must be obtained for each occasion that this CPC is used Direct Trader Input (DTI) cannot be used for this CPC 1.Goods Covered Goods initially entered to processing under customs control PCC) entered in their

unaltered state to free circulation and Home use 2.Notice 237 3. Specific Fields in the declaration/notes on completion



—


Enter in the additional information box 44 • Document code N990 • Do not enter a document status code • PCC authorisation number • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement. For goods entered to PCC using the simplified authorisation procedure enter “NIRU” or the supervising office if assurance has been passed over to local control

• Declare ‘Simplified authorisation’, PCC authorisation reference number PC/9999/999/99 as a 00100 AI statement for goods entered to simplified PCC

7. VAT 7.1 Registered taxable persons



—

9. Notes Authorised processors wishing to use this CPC must write immediately after the expiry time limit for processing the goods explaining why they cannot comply with the terms of the authorisation to their supervising office.

40 91 001 1.Goods Covered Goods previously entered to processing under customs control (PCC), then entered in

an unaltered state to customs warehousing now being entered to free circulation. 2.Notice 232,237 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate. Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date. Box 44: Enter the appropriate licence details –see Appendix C11 Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB




6. Additional In box 44


information • Document code N990 • Do not enter a document status code • PCC authorisation number • Declare the full name and address of the supervising Customs Office as a


• Declare ‘Simplified authorisation’, PCC authorisation reference number PC/9999/999/99 as a 00100 AI statement for goods entered to simplified PCC.





9. Notes —

40 91 002 1.Goods Covered Products of processing under customs control (PCC) being entered to free circulation

and Home Use. 2.Notice 237 3. Specific Fields in the declaration/notes on completion



An additional copy 6 (or photocopy) must be lodged.



Enter in the additional information box 44 • Declare the full name and address of the warehouse as a PREMS AI Statement • Document code N990 • Do not enter a document status code • PCC authorisation number • Declare the full name and address of the supervising Customs Office as a





—

9. Notes 9.1 Goods entered under this CPC are not eligible for preference or quota unless the special conditions set out in Notice 237 can be met. 9.2 The value for duty must be calculated using one of the 4 methods in Notice 237 and import VAT accounted for as per Notice 237

40 91 003 1.Goods Covered Products of processing under customs control (PCC) being entered to free circulation

and home use which qualify for end-use relief 2.Notice 237 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A D as appropriate Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date.


Box 44 enter the appropriate licence identifier code from Appendix C11


—


Enter in the additional information box 44 • Document code N990 • Do not enter a document status code • PCC authorisation number • End use authorisation number EU 9999/999/99 • Declare the full name and address of the supervising Customs Office(s) as a


• Declare ‘Simplified authorisation’, PCC authorisation reference number PC/9999/999/99 as a 00100 AI statement for goods entered to simplified PCC.



—

9. Notes 9.1 Goods entered under this CPC are not eligible for preference or quota unless the special conditions set out in Notice 237 can be met 9.2 The value for duty must be calculated using one of the four methods in Notice 237 and import VAT calculated as per Notice 237 9.3 An end-use authorisation is not required to use this CPC 9.4 This CPC can only be used for goods being declared to an end-use commodity code.

40 91 004 Note: Direct Trader Input (DTI) cannot be used for this CPC 1.Goods Covered Non-Community goods processed under Annex 76 order No 8A being transferred to

an end-use authorisation trader in accordance with Council Regulation 150/2003 2.Notice 237, 770 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Box 40: enter previous document class Z, zzz and reference to the related import entry in the format EPU-Number-Date.



5. Security required If the certificate is not available or not quoted in box 44 or the end-use authorisation number is not quoted, security for duty will be required. Enter MP code N, P, Q, S, T, U or V as appropriate in Box 47. The amount secured must cover the duty chargeable had the end-use rate of duty not been claimed.


Box 44 –enter the following in the additional information box; • Enter document code N990 • End-Use authorisation number • Do not enter a document status. • Authorisation holders reference number as a GEN 45 AI statement–if any • Endorsement “End-Use goods” as a GEN 45 AI statement • Declare the full name and address of the supervising Customs Office as a

SPOFF statement • Document code C645 inserting “ Duty relief claimed under regulation

150/2003” • MoD certificate reference number - in the format MC= UK/ ….. inserting

the relevant certificate number after UK/ • Enter document status code JP / UP as required




9. Notes 9.1 Goods entered under this CPC are not eligible for preference or quota unless the special conditions set out in Notice 237 can be met. 9.2 The value for duty must be calculated using one of the 4 methods in Notice 237 and import VAT accounted for as per Notice 237 9.3 An end-use authorisation is required to use this CPC 9.4 This CPC can only be used for goods declared to the military end-use scheme in accordance with Council Regulation 150/2003

40 92 000 1.Goods Covered Products of processing under customs control (PCC) imported in another Member

State now being entered to free circulation and Home use. 2.Notice 237 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Box 44 enter the appropriate licence identifier from Appendix C11


—


• Document code N990 • Do not enter a document status code • PCC authorisation number • Declare the full name and address of the supervising Customs Office as a






—

9. Notes 9.1 Goods entered under this CPC are not eligible for preference or quota unless the special conditions set out in Notice 237 can be met. 9.2 The value for duty must be calculated using one of the 4 methods in Notice 237 and import VAT accounted for as per Notice 237

41 HOME USE WITH SIMULTANEOUS ENTRY FOR FREE CIRCULATION FOR INWARD PROCESSING RELIEF (DRAWBACK)

41 00 000


1.Goods Covered Non Community goods intended for re –export outside of the customs territory of the Community entered to IPR Drawback by either;

• the holder of a specific /Single Community or integrated IPR (drawback) authorisation issued under economic code 10,11,12 or 99; or

• the holder of a local /Single Community or integrated IPR (drawback) authorisation issued under economic code 10,11,12,30(1), 30 (2), 30 (3), 30 (4), 30 (5), 30 (7), 30 (8), 30 (9) or 99

The following goods are not eligible to use the drawback procedure and cannot be entered to this CPC;

• goods subject to quantitative import restrictions; • goods subject to tariff measures within quotas; • goods subject to the presentation of an import or export licence or goods

subject to a certificate within the framework of CAP; • an export refund or tax has been set for the proposed compensating

products; • goods for entry under prior import (IM/EX-INF9) or export equivalence

(EX/IM); • goods for entry under triangulation (EX/IM-INF5) or (IM/EX-INF9);


Box 1 enter code IM followed by A, D, Y or Z as appropriate. Box 44 enter:

• document code C601 • IP authorisation number • Do not enter a document status code • Authorisation holders reference number as a GEN 45 AI statement–if any • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement Box 44. the economic code (this must be one of those listed above in note 1)

Box 47 if you are claiming exemption from VAT relief, enter “VAX” in the rate column of the VAT tax line. A valuation statement will also be required, see tariff Vol 1 part 14 for further information. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d.


—

5. Security required Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221 Appendix 1(c)), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, T, U or V as appropriate


—

7. VAT VAT must be paid at importation unless VAT relief is claimed. 8. Post Clearance Action

Enquiries must be addressed to the supervising office whose address is in Box 44

9. Notes 9.1 This CPC must not be used for goods entered under a simplified authorisation (see CPC 41 00 001) or for goods previously entered to IPR Drawback or suspension in another Member State(see CPCs 41 41 000 and 41 54 000) 9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.3 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder. 9.4 Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d

41 00 001 1.Goods Covered Non Community goods intended for re –export outside of the customs territory of the

Community entered to IPR Drawback, using the simplified authorisation procedures


under economic codes 30 (1), 30 (2), 30 (3), 30 (4), 30 (7) or 30 (8). The following goods are not eligible to use the drawback procedure and cannot be entered to this CPC;



products; • goods for processing under IPR in a customs warehouse or free zone; • for entering goods using simplified import procedures • where it is intended to use simplified export procedures when disposing of

the goods; • for goods entered under economic codes 01, 10, 11, 12, 30 (6), 31 or 99 • for goods that appear in Commission Regulation 2454/93 Annex 44C which

require a guarantee (subject to minimum quantities); • for goods being removed from a customs warehouse, Free Zone or TI relief

see CPCs 41 71 001 / 41 78 001 • for imports of firearms, ammunition or nuclear material; • where it is intended to use equivalence or triangulation; • where it is intended to use simplified procedures for transferring goods

within the UK or to other Member States; • for simplified procedures for the aircraft industry and building of satellites; • for simplified procedures for processing IPR goods in a customs warehouse

or free zone; • for simplified procedures for commissary stores; • to cut, slice or cook meat for airline meals; • to enter catalysts, agents or production accessories; • to enter ozone depleting substances; • for the IPR Tax Free Shopping Scheme


Box 1 enter code IM followed by A or D as appropriate. Box 44 enter;

• Authorisation holders reference number –if any • Declare “NIRU” or the supervising office if assurance has been passed over

to local control as a SPOFF Statement. • Declare ‘Simplified authorisation’, IPR authorisation reference number

IP/9999/999/99 as a 00100 AI statement for goods entered to simplified IPR • Economic code as listed in paragraph 1 • “ECO” 31,32,33,34,37 or 38 –see Vol 3 Part 4, Appendix C9 • “PRO”01,02,03,04,05,06 or 07 –see Vol 3 Part 4, Appendix C9 • “MCP” 01 or 02 - see Vol 3 Part 4, Appendix C9 • “ROY” 01 or 02 - see Vol 3 Part 4, Appendix C9 • “POD” 06,07,08,09,10,11,12,13,14,15, 16,17,18, 19,20,21,22,23 or 24 - see

Vol 3 Part 4, Appendix C9 • Document code C601 IP authorisation number IP 9999/999/99


—

5. Security required See note 7.2 below 6. Additional information

—

7. VAT VAT must be paid at importation 8. Post Clearance Action


9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.2 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder 9.3 Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d



Community entered to IPR Drawback (by the holder of a specific /Single Community or integrated IPR (drawback) authorisation) following temporary exportation under Outward Processing Relief (OPR). The following goods are not eligible to use the drawback procedure and cannot be entered to this CPC;

• goods subject to quantitative import restrictions; • goods subject to tariff measures within quotas; • goods subject to the presentation of an import or export licence or

certificate within the framework of CAP; or • an export refund or tax has been set for the proposed compensating


(EX/IM); • goods for entry under triangulation (EX/IM-INF5) or (IM/EX-INF9); • goods for processing under IPR in a customs warehouse or free zone.


Box 1 enter code IM followed by A, D, Y or Z as appropriate. Box 40 enter previous document class “Z”, zzz and reference to the related Export Entry in the format EPU-Number-Date. Box 44 –see note 6 Box 47 –The amount of duty payable is to be calculated as set out in Notice 235.Enter “DTY” as the last 3 characters of the Rate column and the duty payable in the amount column (see also note 5 below).


• Form C & E 1154 together with supporting invoices / worksheets • If this consignment is the second or later in a series of ‘split consignments’,

the original INF2 issued at export, or when the first consignment was imported.(see Notice 235)

• If the goods are re-imported under OPR triangulation form C&E 1154 plus a certified form INF2 should be attached

• If identification is based on form C1055 it must be attached to the declaration

5. Security required Where delivery is required prior to production of the certificate of posting or details of the previous export entry have not been entered in box 40 , security for potential charges on the full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47.


Box 44 –enter the following in the additional information box; • Document code C019 • Do not enter a document status code. • OPR authorisation reference number ,if the exported goods have been sold

whilst outside the EU to the importer enter OP 9999/999/99 (see note 4). • However, where no details have been entered in box 40 security will be required

until the evidence of export under OPR is provided (see para 5). • Document code C601 • do not enter a document status code • IPR authorisation number • Authorisation holders reference number as a GEN 45 AI statement (if any) • Statement ‘Relief claimed under Article 123 of Council Regulation 2913/92 as a

GEN19 AI Statement • Declare the full name and address of the supervising Customs Office as a SPOFF

Statement If it is intended to triangulate the compensating products to another Member State after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate. This will need to be certified by Customs at either the supervising office or EPU along with the export declaration • Document code C604 followed by document status code AC if an INF2 is

present and certification is required 7. VAT VAT must be paid at importation 8. Post Clearance Action


9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid


down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.2 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder


Community entered to IPR Drawback (by the holder of a specific /Single Community or integrated IPR (drawback) authorisation) following temporary export for repair under OPR simplified repair procedure The following goods are not eligible to use the drawback procedure and cannot be entered to this CPC;

• goods subject to quantitative import restrictions; • goods subject to tariff measures within quotas; • goods subject to the presentation of an import or export licence; • goods subject to a certificate within the framework of CAP; • an export refund or tax has been set for the proposed compensating




Box 1 enter code IM followed by A,D, Y or Z as appropriate. Box 40 enter previous document class “Z”, zzz and reference to the related Export Entry in the format EPU-Number-Date Box 44 –see note 6 However, where no details have been entered in box 40 security will be required until the evidence of export under OPR is provided (see para 5).


• Form C & E 1154 together with supporting invoices / worksheets • Reference to the previous CHIEF export entry number • If this consignment is the second or later in a series of ‘split consignments’,




5. Security required Where delivery is required prior to production of the certificate of posting or details of the previous export entry have not been entered in box 40 , security for potential charges on the full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221 Appendix 1(c)), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P, T, U, V as appropriate


Box 44 – enter the following in the additional information box; • Document code C019 OP 9999/999/99 • Do not enter a document status code. • OPR authorisation reference number • Declare ‘Simplified authorisation’, OPR authorisation reference number

OP/9999/999/99 as a 00100 AI statement for goods entered to simplified OPR

• Document code C601 • IP authorisation number • Do not enter a document status code • Authorisation holders reference number as a GEN 45 AI statement–if any • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement. • Statement ‘Relief claimed under Article 123 of Council Regulation 2913/92


as a GEN19 AI Statement If it is intended to triangulate the compensating products to another Member State after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate. This will need to be certified by Customs at either the supervising office or EPU along with the export declaration

• Document code C604 followed by document status code AC if an INF2 is present and certification is required



9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.2 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder

41 41 000 1.Goods Covered Goods previously entered to IPR drawback in another Member State.







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

Box 47 if you are claiming exemption from VAT relief, enter “VAX” in the rate column of the VAT tax line. A valuation statement will also be required, see tariff Vol 1 part 14 for further information. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d.


An authenticated Form INF1 is required. Enter document code C603, document status AC if certification of INF1 is required otherwise do not enter a status code.

5. Security required Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code M, P, T, U, V as appropriate


Box 44 –enter the following in the additional information box; • the economic code (this must be one of those listed above • Document code C601 • do not enter a document status code • IPR authorisation number • Authorisation holders own reference as a GEN 45 AI statement (if any) • GEN19 AI Statement ‘ Duty Relief claimed under Article 123 of Council

Regulation 2913/92 • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement • The endorsement “IP/D” goods ‘Duty based on INF1’ or ‘Duty not based

on INF1’, as appropriate, as a GEN01/02 AI Statement

7. VAT VAT must be paid at importation 8. Post Clearance Enquiries must be addressed to the supervising office whose address is in Box 44


Action 9. Notes 9.1 Goods will be imported under full CT procedure, copies 4 and 5 of the SAD

should be endorsed by the IPR authorisation holder sending the goods; • “IP/D goods”, • Mercancias PA/R, • AF-T varer, • AV/R-Waren, • Aioinayiaoa AO/A, • Marchandis PA/R, • Merci PA/R, • AV/T –goederen, • Mercadorias AA/D, • SJ-T-tavarolta or AF/R-varor (Commission Regulation 2454/93 Article

550) 9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.3 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder


Community previously entered to IPR Drawback in another Member State, now being to IPR Drawback using the simplified authorisation procedures under economic codes 30 (1), 30 (2), 30 (3), 30 (4), 30 (7) or 30 (8).


Box 1 enter code IM followed by A or D as appropriate. Box 44 enter; • Document code C601 IP authorisation number IP 9999/999/99 • IP authorisation number • Do not enter a document status code • Authorisation holders reference number as a GEN 45 AI statement –if any • Declare the full name and address of the supervising Customs Office as a SPOFF

Statement. For goods entered to IPR using the simplified authorisation procedure enter “NIRU” or the supervising office if assurance has been passed over to local control.

• Declare ‘Simplified authorisation’, IPR authorisation reference number IP/9999/999/99 as a 00100 AI statement for goods entered to simplified IPR

• Economic code as listed in paragraph 1 • “ECO” 31,32,33,34,37 or 38 –see Vol 3 Part 4, Appendix C9 • “PRO”01,02,03,04,05,06 or 07 –see Vol 3 Part 4, Appendix C9 • “MCP” 01 or 02 - see Vol 3 Part 4, Appendix C9 • “ROY” 01 or 02 - see Vol 3 Part 4, Appendix C9 • “POD” 06,07,08,09,10,11,12,13,14,15, 16,17,18, 19,20,21,22,23 or 24 - see Vol

3 Part 4, Appendix C9 4. Additional documents required

—


—


Enquiries must be addressed to NIRU or the supervising office whose address is in Box 44

9. Notes 9.1 This CPC is not to be used for goods previously entered to IPR suspension in another Member State –see CPC 41 54 01 9.2 These goods will have moved to the UK under full CT procedures. Copies 4 & 5 of the SAD should be endorsed by the consignor with;

• “IP/D goods”, • Mercancias PA/R, • AF-T varer,


• AV/R-Waren, • Aioinayiaoa AO/A, • Marchandis PA/R, • Merci PA/R, • AV/T –goederen, • Mercadorias AA/D, • SJ-T-tavarolta or AF/R-varor (Commission Regulation 2454/93 Article

550)

41 51 000 1.Goods Covered Goods previously entered to IPR suspension now being transferred to IPR Drawback.





(EX/IM); • goods for entry under triangulation (EX/IM-INF5) or (IM/EX-INF9);

goods for processing under IPR in a customs warehouse or free zone. 2.Notice 221 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Box 44: enter the appropriate licence identifier code from Appendix C11


—

5. Security required Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P, T, U, V as appropriate


Box 44 – enter the following • Document code C601 • IP authorisation number • Do not enter a document status code • Authorisation holders reference number as a GEN 45 AI statement–if any • Declare the full name and address of the supervising Customs Office as a SPOFF

Statement. For goods entered to IPR using the simplified authorisation procedure enter “NIRU” or the supervising office if assurance has been passed over to local control

• the economic code (this must be one of those listed above) • Authorisation holders own reference (if any) • Enter “IP/S goods “ as a 10200 AI Statement only if goods are being discharged

from IPS otherwise do not use



9. Notes Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.3 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder

41 53 000 1.Goods Covered Goods previously entered to Temporary Importation Procedure (TI relief) being


entered to IPR Drawback. The following goods are not eligible to use the drawback procedure and cannot be entered to this CPC;





2.Notice 200 (Temporary Importation) , 221 (Inward Processing Relief) 3. Specific Fields in the declaration/notes on completion

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


If compensatory interest is due for the period goods were held under TI relief, details of entry initially made to TI relief entered in box 40 or an authenticated INF6 (see note 9)

5. Security required Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221 Appendix 1(c)), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P, T, U, V as appropriate


Box 44 enter document code C601,followed by IP authorisation number Box 44 Do not enter a document status code Box 44. the economic code (this must be one of those listed above in note 1) • Authorisation holders reference number as a GEN 45 AI statement (if any) • Declare the full name and address of the supervising Customs Office as a SPOFF

Statement



9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.2 Agents must have prior written approval from the authorisation holder to enter goods to IPR drawback on their behalf and ensure a copy of the entry is returned to the holder 9.3 Compensatory Interest is due on duty for the period the goods were held under TI relief except in cases identified in Notice 200.See Note 9 to CPC 40 51 000 for the interest rate.

41 54 000 1.Goods Covered Goods previously entered to IPR Suspension in another Member State being entered

to IPR Drawback under a local, specific, Single Community or integrated authorisation. The following goods are not eligible to use the drawback procedure and cannot be entered to this CPC;





2.Notice 221 3. Specific Fields in the declaration/notes on



completion Box 44 enter IP authorisation number IP nnnn/nnn/nn Box 47 A valuation statement will be required, see tariff vol 1 part 14 for further information. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d.


An authenticated Form INF1 is required.



Box 44 enter the following in the additional information box; Box 44 enter document code C601, followed by IP authorisation number Box 44 Do not enter a document status code Box 44. the economic code (this must be one of those listed above in note 1) • Authorisation holders reference number as a GEN 45 AI statement (if any) • Declare the full name and address of the supervising Customs Office as a SPOFF

Statement



9. Notes 9.1 Goods will be imported under full CT procedure, copies 4 and 5 of the SAD should be endorsed by the IPR authorisation holder sending the goods;

• “IP/S goods”, • Mercancias PA/S, • AF-S varer, • AV/S-Waren, • Aioinayiaoa AO/A, • Marchandis PA/S, • Merci PA/S, • AV/S –goederen, • Mercadorias AA/S, • SJ-S-tavarolta or AF/S-varor (Commission Regulation 2454/93 Article

549)

41 54 001 1.Goods Covered Non Community goods intended for re–export outside of the customs territory of the

Community previously entered to IPR Drawback in another Member State, now being entered to IPR Drawback using the simplified authorisation procedures under economic codes 30 (1), 30 (2), 30 (3), 30 (4), 30 (7) or 30 (8).



• document code C601 • IP authorisation number • Do not enter a document status code • Authorisation holders reference number as a GEN 45 AI statement–if any • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement. For goods entered to IPR using the simplified authorisation procedure enter “NIRU” or the supervising office if assurance has been passed over to local control.


• economic code as listed in paragraph 1 • “ECO” 31,32,33,34,37 or 38 –see Vol 3 Part 4, Appendix C9 • “PRO”01,02,03,04,05,06 or 07 –see Vol 3 Part 4, Appendix C9 • “MCP” 01 or 02 - see Vol 3 Part 4, Appendix C9 • “ROY” 01 or 02 - see Vol 3 Part 4, Appendix C9 • “POD” 06,07,08,09,10,11,12,13,14,15, 16,17,18, 19,20,21,22,23 or 24 - see


Vol 3 Part 4, Appendix C9 4. Additional documents required

—


—



9. Notes 9.1 This CPC is not to be used for goods previously entered to IPR drawback in another Member State – see CPC 41 41 001 9.2 These goods will have moved to the UK under full CT procedures. Copies 4 & 5 of the SAD should be endorsed by the consignor with;

• “IP/D goods”, • Mercancias PA/R, • AF-T varer, • AV/R-Waren, • Aioinayiaoa AO/A, • Marchandis PA/R, • Merci PA/R, • AV/T –goederen, • Mercadorias AA/D,

SJ-T-tavarolta or AF/R-varor (Commission Regulation 2454/93 Article 550)

41 71 000 1.Goods Covered Goods removed from a customs warehouse for entry to IPR Drawback under a local,

specific, Single Community or Integrated authorisation. The following goods are not eligible to use the drawback procedure and cannot be entered to this CPC;






Box 1 enter code IM followed by A, D, Y or Z as appropriate. Box 47 A valuation statement will be required, see tariff vol 1 part 14 for further information. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d.


A copy of the declaration with invoices and worksheets for certification of duty.



Box 44 –enter the following in the additional information box; • enter document identifier C601 , • IP authorisation number • Do not enter a document status • Authorisation holders reference number as a GEN 45 AI statement (if any) • Document identifier C600 • Do not enter a document status • Declare the full name and address of the supervising Customs Office as a SPOFF

Statement

7. VAT VAT must be paid at importation




9. Notes 9.1 This CPC must not be used for goods entered under a simplified authorisation (see CPC 41 71 001) 9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.3 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder. 9.4 Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d

41 71 001 1.Goods Covered Goods being removed from a customs warehouse to IPR Drawback under a simplified

authorisation procedures under economic codes 30 (1), 30 (2), 30 (3), 30 (4), 30 (7) or 30 (8). The following goods are not eligible to use the drawback procedure and cannot be entered to this CPC;








or free zone; • for simplified procedures for commissionary stores; • to cut, slice or cook meat for airline meals; • to enter catalysts, agents or production accessories; • to enter ozone depleting substances; • for the IPR Tax Free Shopping Scheme



• Document code C601 • IP authorisation number IP 9999/999/99 (if entered to simplified IPR) or IP

xxxx/xxx/xx if you hold a full authorisation. • Do not enter a document status code • Document code C600 • Do not enter a document status • Authorisation holders reference number as a GEN 45 AI statement–if any • Declare the full name and address of the supervising Customs Office as a


• Declare ‘Simplified authorisation’, IPR authorisation reference number


IP/9999/999/99 as a 00100 AI statement for goods entered to simplified IPR • Economic code as listed in paragraph 1 • “ECO” 31, 32, 33, 34, 37 or 38 –see Vol 3 Part 4, Appendix C9 • “PRO”01,02,03,04,05,06 or 07 –see Vol 3 Part 4, Appendix C9 • “MCP” 01 or 02 - see Vol 3 Part 4, Appendix C9 • “ROY” 01 or 02 - see Vol 3 Part 4, Appendix C9 • “POD” 06,07,08,09,10,11,12,13,14,15, 16,17,18, 19,20,21,22,23 or 24 -

see Vol 3 Part 4, Appendix C9 4. Additional documents required

—


—




41 78 000 1.Goods Covered Goods removed from a free zone to IPR drawback under a Local, Specific, Single

Community or Integrated authorisation. The following goods are not eligible to use the drawback procedure and cannot be entered to this CPC;






Box 1 enter code IM followed by A, D, Y or Z as appropriate. Box 47 A valuation statement will be required, see tariff vol 1 part 14 for further information Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d.Box 49 enter the code Z followed by identification number of the free zone and GB


—



Box 44 –enter the following in the additional information box; • document code C601 • IP authorisation number • Do not enter a document status code • Authorisation holders reference number as a GEN 45 AI statement–if any • Declare the full name and address of the supervising Customs Office as a


SPOFF Statement.



9. Notes 9.1 This CPC must not be used for goods entered under a simplified authorisation (see CPC 41 78 001) 9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.3 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder. 9.4 Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d


Community entered to IPR Drawback, using the simplified authorisation procedures under economic codes 30 (1), 30 (2), 30 (3), 30 (4), 30 (7) or 30 (8). The following goods are not eligible to use the drawback procedure and cannot be entered to this CPC;





require a guarantee (subject to minimum quantities); • for imports of firearms, ammunition or nuclear material; • where it is intended to use equivalence or triangulation; • where it is intended to use simplified procedures for transferring goods


or free zone; • for simplified procedures for commissionary stores; • to cut, slice or cook meat for airline meals; • to enter catalysts, agents or production accessories; • to enter ozone depleting substances; • for the IPR Tax Free Shopping Scheme


Box 1 enter code IM followed by A or D as appropriate Box 44 enter;

• Document code C601 • IP authorisation number IP 9999/999/99 • Do not enter a document status code • Authorisation holders reference number as a GEN 45 AI statement–if any • Declare the full name and address of the supervising Customs Office as a


• Declare ‘Simplified authorisation’, IPR authorisation reference number


IP/9999/999/99 as a 00100 AI statement for goods entered to simplified IPR • Economic code as listed in paragraph 1 • “ECO” 31,32,33,34,37 or 38 –see Part 3, Appendix C9 • “PRO”01,02,03,04,05,06 or 07 –see Part 3, Appendix C9 • “MCP” 01 or 02 - see Part 3 Appendix C9 • “ROY” 01 or 02 - see Part 3, Appendix C9 • “POD” 06,07,08,09,10,11,12,13,14,15, 16,17,18, 19,20,21,22,23 or 24 - see

Part 3, Appendix C9 Box 49 enter the code Z followed by identification number of the free zone and GB


—


—




42 HOME USE WITH SIMULTANEOUS ENTRY FOR FREE CIRCULATION OF GOODS SUBJECT TO A ZERO RATED ONWARD SUPPLY

42 00 000 1.Goods Covered Goods entered for free circulation without payment of any VAT for zero-rated

onward supply to another EC member state. 2.Notice 702/7 3. Specific Fields in the declaration/notes on completion

—


—

5. Security required See paragraph 7 below 6. Additional information

Box 44 –Additional Information box enter: • The expected place and date of onward consignment and where known, identity

of the exporting ship / aircraft / road vehicle / rail wagon as a VAT06 AI Statement;

• The name, address and VAT registration number of the consignee in the Member State of destination as a VAT07 AI Statement

7. VAT 7.1 General Use of this CPC gives relief from import VAT 7.2 Registered taxable persons Security for VAT is not required. VAX must be entered in the rate column of Box 47 for the VAT tax line. 7.3 Exempt persons The CPC must not be used for VAT exempt persons


—

9. Notes 9.1 Entry under this CPC constitutes a declaration by the importer / agent that the goods are imported by a registered taxable person in the course of a zero-rated supply of these goods by the importer to a taxable person in another Member State and that the goods will be removed from the UK to another Member State within one month of the date of importation. 9.2 Entry under this CPC constitutes an undertaking by the importer to produce on demand by an officer of Revenue and Customs, commercial documentation as verification that the goods have been supplied onward to another Member State and that the goods will be removed from the UK within one month of the date of importation. 9.3 Entry under this CPC constitutes an undertaking by the importer / agent to pay to


the Commissioners of Revenue and Customs forthwith on demand any duties or other charges due in respect of the goods in question if the conditions of the relief are not met. 9.4 Customs duty, CAP levies and other equivalent free circulation import charges must be paid or accounted for on the entry and the appropriate boxes must be completed. 9.5 At the time of importation all prohibition and restriction controls in force at the time must be complied with

42 51 000 1.Goods Covered Goods initially entered to IPR Suspension diverted to home use with simultaneous

entry for free circulation of goods subject to a zero rated onward supply. 2.Notice 221 , 702/7 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Box 44: Enter the appropriate licence details –see Appendix C11


Documentary evidence of the amount of duty suspended e.g. INF1 authenticated by supervising office

5. Security required No security is required for tariff quota relief except where a claim to preferential rates or tariff quota cannot be substantiated from the supporting documents. Removal can be against the appropriate security outlined in paragraph 3.8.14 of this volume. Where a claim for relief from interest charges has been made full security will be required whilst the case is under consideration.(see Note 9. 2)


In Box 44 –Additional Information box enter; • The expected place and date of onward consignment and where known, identity

of the exporting ship / aircraft / road vehicle / rail wagon as a VAT 06 AI Statement;

• The name, address and VAT registration number of the consignee in the Member State of destination as a VAT 07 AI Statement

7. VAT 7.1 General Use of this CPC gives relief from Import VAT 7.2 Registered taxable persons Security for VAT is not required. VAX must be entered in the rate column of Box 47 for the VAT tax line. 7.3 Exempt persons The CPC must not be used for VAT exempt persons


—

9. Notes 9.1 Entry under this CPC constitutes a declaration by the importer / agent that the goods are imported by a registered taxable person in the course of a zero rated supply of these goods by the importer to a taxable person in another Member State and that the goods will be removed from the UK to another Member State within one month of the date of importation. 9.2 Entry under this CPC constitutes an undertaking by the importer to produce on demand by an officer of Revenue and Customs, commercial documentation as verification that the goods have been supplied onward to another Member State. 9.3 Entry under this CPC constitutes an undertaking by the importer / agent to pay to the Commissioners of Revenue and Customs forthwith on demand any duties or other charges due in respect of the goods in question if the conditions of the relief are not met. 9.4 Customs duty, CAP levies and other equivalent free circulation import charges must be paid or accounted for on the entry and the appropriate boxes must be completed. 9.5 At the time of importation all prohibition and restriction controls in force at the time must be complied with. For goods subject to import licence requirements a licence must be presented with the diversion entry. 9.6 ‘Importer’ in this context means the person putting the goods into free

circulation. 9.7 The declaration must be in terms of the goods at the time of first entry to IPR in

the EC and not in terms of the processed goods. If the goods were first entered to IPR in another Member State the necessary information will be provided by the INF1.Diversions from IPR Suspension to home use are subject to an interest charge on the duty. See Note 9 to CPC 40 51 000

42 53 000


1.Goods Covered Temporary Importation relief goods being released to free circulation and home use without payment of VAT for a zero rated onward supply to another EC Member State.(see note 7)

2.Notice 200 (Temporary Importation), 702/7 (VAT onward supply) 3. Specific Fields in the declaration/notes on completion

Box 1 in the first sub division enter code IM , in the second sub division enter A or D as appropriate Box 44: Enter the appropriate licence details –see Appendix C11


If compensatory interest is due for the period goods were held under TI relief, details of the entry initially made to TI relief or an authenticated INF6 (see note 9.4)


In Box 44 –Additional Information box enter; • Document code N990 • Do not enter a document status code • (for goods under a Full, Single Community or Integrated TI authorisation) the

TI authorisation number in the format TI nnnn/nnn/nn • (for goods under a simplified TI authorisation enter Temporary Importation

Section, Customs House, Furness Quay, Salford MX50 3XN as a SPOFF Statement

• The expected place and date of onward consignment and where known, identity of the exporting ship / aircraft / road vehicle / rail wagon as a VAT 06 AI Statement;




All enquiries should be addressed to the supervising office identified in box 44 In cases where an undertaking is involved the necessary documents must be produced as directed in paragraph 3.8.14 of this volume

9. Notes 9.1 Entry under this CPC constitutes a declaration by the importer / agent that the goods are imported by a registered taxable person in the course of a zero rated supply of these goods by the importer to a taxable person in another Member State and that the goods will be removed from the UK to another Member State within one month of the date of importation. 9.2 Entry under this CPC constitutes an undertaking by the importer to produce on demand by an officer of Revenue and Customs, commercial documentation as verification that the goods have been supplied onward to another Member State. 9.3 Entry under this CPC constitutes an undertaking by the importer / agent to pay to the Commissioners of Revenue and Customs forthwith on demand any duties or other charges due in respect of the goods in question if the conditions of the relief are not met. 9.4 Customs duty, CAP levies and other equivalent free circulation import charges must be paid or accounted for on the entry and the appropriate boxes must be completed. Compensatory Interest is due on duty for the period held under TI Relief except in cases justified in Notice 200 (see note 9 to CPC 40 51 000 for the interest rate) 9.5 Any prohibitions and restrictions applicable at the time of release to free circulation must be complied with. For goods subject to import licence requirements a licence must be presented with the diversion entry. 9.6 ‘Importer’ in this context means the person putting the goods into free circulation.

42 71 000 1.Goods Covered Goods initially entered to customs warehousing diverted to home use with

simultaneous entry for free circulation of goods subject to a zero rated onward supply to another Member State except those using 42 71 004.

2.Notice 232 and 702/7 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A Box 44: Enter the appropriate licence details –see Appendix C11 Document code C600 Do not enter a document status code




Where goods are removed on deposit (MP Code N) an additional copy of copies 3 and 4 of the SAD plus any continuation sheets must be attached

5. Security required No security is required for tariff quota relief except where a claim to preferential rates or tariff quota cannot be substantiated from the supporting documents. Removal can be against the appropriate security outlined in paragraph 3.8.14 of this volume.





7. VAT 7.1 General Use of this CPC gives relief from Import VAT

7.2 Registered taxable persons Security for VAT is not required. VAX must be entered in the rate column of Box 47 for the VAT tax line. 7.3 Exempt persons The CPC must not be used for VAT exempt persons


9. Notes 9.1 Entry under this CPC constitutes a declaration by the importer / agent that the goods are imported by a registered taxable person in the course of a zero rated supply of these goods by the importer to a taxable person in another Member State and that the goods will be removed from the UK to another Member State within one month of the date of importation. 9.2 Entry under this CPC constitutes an undertaking by the importer to produce on demand by an officer of Revenue and Customs, commercial documentation as verification that the goods have been supplied onward to another Member State. 9.3 Entry under this CPC constitutes an undertaking by the importer / agent to pay to the Commissioners of Revenue and Customs forthwith on demand any duties or other charges due in respect of the goods in question if the conditions of the relief are not met.

42 71 004 1.Goods Covered Goods initially entered to customs warehousing diverted to home use with

simultaneous entry for free circulation of goods subject to a zero rated onward supply to another Member State using the local clearance procedure.


Box 1 enter code IM followed by A Box 44: Enter the appropriate licence details –see Appendix C11 Document code C600 Do not enter a document status code Box 48 – enter the duty deferment approval number (DAN) of the trader who is paying the duty. Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB



5. Security required Security for duty will be covered by the trader’s duty deferment guarantee. Enter MP code F in box 47.







—


9. Notes 9.1 Entry under this CPC constitutes a declaration by the importer / agent that the goods are imported by a registered taxable person in the course of a zero rated supply of these goods by the importer to a taxable person in another Member State and that the goods will be removed from the UK to another Member State within one month of the date of importation. 9.2 Entry under this CPC constitutes an undertaking by the importer to produce on demand by an officer of Revenue and Customs, commercial documentation as verification that the goods have been supplied onward to another Member State. 9.3 Entry under this CPC constitutes an undertaking by the importer / agent to pay to the Commissioners of Revenue and Customs forthwith on demand any duties or other charges due in respect of the goods in question if the conditions of the relief are not met.

42 78 000 1.Goods Covered Goods initially placed in a free zone but otherwise eligible to entry under CPC 42 00

000. 2.Notice 334 and 702/7 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Box 44: Enter the appropriate licence details –see Appendix C11 Box 49 enter Z followed by identification number of the customs warehouse and GB


—







—

9. Notes 9.1 Entry under this CPC constitutes a declaration by the importer / agent that the goods are imported by a registered taxable person in the course of a zero rated supply of these goods by the importer to a taxable person in another Member State and that the goods will be removed from the UK to another Member State within one month of the date of importation. 9.2 Entry under this CPC constitutes an undertaking by the importer to produce on demand by an officer of Revenue and Customs, commercial documentation as verification that the goods have been supplied onward to another Member State. 9.3 Entry under this CPC constitutes an undertaking by the importer / agent to pay to the Commissioners of Revenue and Customs forthwith on demand any duties or other charges due in respect of the goods in question if the conditions of the relief are not met. 9.4 Customs duty, CAP levies and other equivalent free circulation charges must be paid or accounted for on entry and the appropriate boxes must be completed 9.5 At the time of importation all UK import licensing, prohibition and restriction etc controls in force at the time must be complied with.

42 91 000 1.Goods Covered Goods initially entered to PCC now being declared to home use with simultaneous

entry for free circulation of goods subject to a zero rated onward supply. 2.Notice 237 and 702/7 3. Specific Fields in the declaration/notes on



completion Box 44: Enter the appropriate licence details –see Appendix C11


—







9. Notes 9.1 Entry under this CPC constitutes a declaration by the importer / agent that the goods are imported by a registered taxable person in the course of a zero rated supply of these goods by the importer to a taxable person in another Member State and that the goods will be removed from the UK to another Member State within one month of the date of importation. 9.2 Entry under this CPC constitutes an undertaking by the importer to produce on demand by an officer of Revenue and Customs, commercial documentation as verification that the goods have been supplied onward to another Member State. 9.3 Entry under this CPC constitutes an undertaking by the importer / agent to pay to the Commissioners of Revenue and Customs forthwith on demand any duties or other charges due in respect of the goods in question if the conditions of the relief are not met. 9.4 Customs duty, CAP levies and other equivalent free circulation import charges must be paid or accounted for on the entry and the appropriate boxes must be completed. 9.5 At the time of importation all prohibition and restriction controls in force at the time must be complied with. For goods subject to import licence requirements a licence must be presented with the diversion entry. 9.6 ‘Importer’ in this context means the person putting the goods into free circulation.

42 92 000 1.Goods Covered Goods initially entered to PCC in another Member State now being declared to home

use with simultaneous entry for free circulation of goods subject to a zero rated onward supply.




—







—

9. Notes 9.1 Entry under this CPC constitutes a declaration by the importer / agent that the goods are imported by a registered taxable person in the course of a zero rated supply of these goods by the importer to a taxable person in another Member State and that the goods will be removed from the UK to another Member State within one month of


the date of importation. 9.2 Entry under this CPC constitutes an undertaking by the importer to produce on demand by an officer of Revenue and Customs, commercial documentation as verification that the goods have been supplied onward to another Member State. 9.3 Entry under this CPC constitutes an undertaking by the importer / agent to pay to the Commissioners of Revenue and Customs forthwith on demand any duties or other charges due in respect of the goods in question if the conditions of the relief are not met. 9.4 Customs duty, CAP levies and other equivalent free circulation import charges must be paid or accounted for on the entry and the appropriate boxes must be completed. 9.5 At the time of importation all prohibition and restriction controls in force at the time must be complied with. For goods subject to import licence requirements a licence must be presented with the diversion entry. 9.6 ‘Importer’ in this context means the person putting the goods into free circulation.

43 HOME USE WITH SIMULTANEOUS ENTRY FOR FREE CIRCULATION OF GOODS FORWHICH TRANSITIONALMEASURES APPLY FOLLOWING THE ACCESSION OF NEW MEMBER STATES

43 00 001 1.Goods Covered Consignments entered under the provisions of the split consignment facility described

in Additional Note 3 to Section XVI and Additional Note 2 to Section XVII of Volume 2 of the Tariff. (see paragraph 9.1).

2.Notice None. Intending importers are strongly advised to contact the Tariff and Statistical Office, (Operations Tariff Classification) HM Revenue and Customs, 2nd Floor West, Alexander House, 21 Victoria Avenue, Southend-on-Sea, Essex SS99 1AA, well in advance for the first importation for further information. Written application for the facility is required not later than the declaration of the first consignment and preferably at least 28 days earlier. Customs will advise on the documents required to support applications.


The Commodity Code (Box 33) must be appropriate to the complete article which must on completion: fall within Chapters 84 or 85 or in headings 8608, 8805, 8905 or 8907 (Chapters 84 or 85 only for some preference goods). The CPC (Box 37) must be 43 00 001.


A copy of the Commissioners’ letter of authorisation (if issued before presentation of the declaration). The supporting documents should contain: — a description of the complete article being imported; — a reference to the relevant purchase order/contract; — details of consignment sequence (e.g. ‘third part shipment’); and — full details of the contents of the consignment.


If known the Commissioners’ reference number for the application must be shown in the Additional Information Box (Box 44).

7. VAT —

8. Post clearance action: Will be indicated by Customs in response to applications for the facility.

9. Notes 9.1 Use of this CPC constitutes: — a declaration that the consignment is part of a complete article imported in multiple consignments and that the complete article is eligible for the facility; and — a request that the consignment be classified as if it contained the complete article rather than by the Commodity Codes appropriate to its individual components.


9.2 The Commodity Code provisions of paragraph 3 above do not apply to spare parts; these must be entered under their individual Commodity Code numbers.

43 00 003 1.Goods Covered Goods in free circulation in a single consignment where their total CIF value does not

exceed £6,000 classified in several Commodity Codes, but permitted to be declared under the Commodity Code appropriate to the item in the consignment which bears the highest potential duty rate. This CPC is subject to the exclusions listed at 9.1 below.

2.Notice None.




—



—

7. VAT —

8. Post clearance action: —9. Notes 9.1 Goods subject to the following regimes are excluded from this CPC:

Department of Trade Licensing not covered by an Open General Import Licence; Prohibitions or restrictions; European Community Surveillance; Anti dumping duty; Common Agricultural Policy licensing; Warehousing; Goods for which a Delivery Verification Certificate and/or evidence of duty payment is requested. Textile goods requiring documentary proof of origin under Regulation (EEC) 616/78. This CPC is not to be used for excise goods. 9.2 Supporting documentation must be complete.

43 00 007 A partially completed SAD declaration may be presented. See para 3 below for details of fields required. Alternatively a fully completed SAD declaration may be lodged. 1.Goods Covered Goods imported from Accessionary Member States for the official use of US and

other NATO visiting forces, except mail (see CPC 43 00 034) for which relief from duty and for VAT is claimed.

2.Notice —


Fields required on a partially completed SAD The CPC (Box 37) must be 43 00 007. Box 42 should show a nominal value of £1. In addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 37 and 40 (inventory-linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed. Box 8 must show the allocated TURN.


—




7. VAT —8. Post clearance action: Use of this CPC constitutes a declaration that the goods are imported for the exclusive

use of visiting forces in the UK and that visiting forces relief is applicable. Use of this CPC is restricted to signatories authorised by visiting forces.


9. Notes —


A partially completed SAD declaration may be presented. See para 3 below for details of fields required. Alternatively a fully completed SAD declaration may be lodged. Goods imported from Accessionary Member States under diplomatic privilege for the personal use of entitled members of staff of foreign missions or international organisations in the UK for which relief from all charges is claimed.

2.Notice —


Fields required on a partially completed SAD on completion: The CPC (Box 37) must be 43 00 009. In addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 37 and 40 (inventory linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed. Box 8 must show ‘PR’. The TURN of the embassy must not be used.


Form C426.



—

7. VAT —8. Post clearance action: —

9. Notes Goods for the official use of missions or international organisations must be entered to CPC 43 00 009.


A partially completed SAD declaration may be presented. See para 3 below for details of fields required. Alternatively a fully completed SAD declaration may be lodged. Goods imported from Accessionary Member States for personal use for visiting forces entitled personnel, for which relief from duty is claimed.


Specific fields in the declaration; notes Fields required on a partially completed SAD on completion: The CPC (Box 37) must be 43 00 010. Box 8 must show ‘PR’. The TURN of the visiting force must not be used. In addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 37 and 40 (inventory-linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed. Box 8 must show ‘PR’.




—

7. VAT —8. Post clearance action: For importations of vehicles (Form C&E 941 or 941A) the address of the forces C&E

control office must be shown in plain language in the Additional Information Box (Box 44).

9. Notes —


43 00 018 1.Goods Covered Hydrocarbon oil imported from the special territories of the EU for eligible use under

the provisions of the “Tied Oil” scheme for excise duty relief. 2.Notice 184A 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate If the importer requests that the goods are removed under duty suspension for receipt and examination at the approved tax warehouse enter IRQ0C in the additional information box 44. Box 44 enter: • Declare the full name and address of the approved premises as a PREMS AI

Statement; • Declare the full name and address of the Mineral Oils Relief Centre (MORC) as

a SPOFF AI Statement; • Declare a 9AIE Document Code, followed by Status Code JP or UP, as

appropriate. Where Status Code ‘JP’ is declared, also enter the Tied Oil Approval number of the premises.

Box 47: Customs duty and Import VAT should be paid on entry to this CPC. Enter the appropriate MP code. • Excise duty is suspended therefore do not enter a tax line



5. Security required Security is mandatory for the movement from the place of release into free circulation to the premises. See Public Notice for details of what security is acceptable.

6. Additional information —

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

8. Post Clearance Action —

9. Notes Entry under this CPC constitutes a declaration: • that the goods are eligible for entry into the declared tax (excise) warehouse (see

Box 44); • that the goods are to be transported to the approved tax warehouse in the same

state as they were released into free circulation as soon as possible; • that, until the goods are warehoused, the liability for the excise duty remains

with the person who provided the financial security covering the movement.


A partially completed SAD declaration may be presented. See para 3 below for details of fields required. Alternatively a fully completed SAD declaration may be lodged. Importations from Accessionary Member States of mail by US and other visiting NATO forces for which relief from duty is claimed.


Fields required on a partially completed SAD on completion: The CPC (Box 37) must be 43 00 034. In addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 37 and 40 (inventory linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed. Box 8 must show the allocated TURN.


—



information 7. VAT —8. Post clearance action: —9. Notes —


A partially completed SAD declaration may be presented. See para 3 below for details of fields required. Alternatively a fully completed SAD declaration may be lodged. Goods imported from Accessionary Member States for personal use for visiting forces entitled personnel, for which relief from duty is claimed.


Specific fields in the declaration; notes Fields required on a partially completed SAD on completion: The CPC (Box 37) must be 43 00 044. Box 8 must show ‘PR’. The TURN of the visiting force must not be used. In addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 37 and 40 (inventory-linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed. Box 8 must show ‘PR’.




—

7. VAT —8. Post clearance action: For importations of vehicles (Form C&E 941 or 941A) the address of the forces C&E

control office must be shown in plain language in the Additional Information Box (Box 44).

9. Notes —

43 00 045 1.Goods Covered (a) Goods imported from Accessionary Member States for or on behalf of the European

Space Agency for which relief from duty is claimed. (b) Goods imported from Accessionary Member States by British Aerospace for use in the INTELSAT project for which relief from duty is claimed. (c) Goods imported from Accessionary Member States by British Aerospace for use in the INMARSAT project for which relief from duty is claimed.


The CPC (Box 37) must be 43 00 045. In the Additional Information Box (Box 44) enter the appropriate Document Identifier Code


(a) ESA certificate couched in the following terms: ‘I certify that the goods specified in the attached document are being imported for the purpose of ESA for delivery to (name of establishment). Relief from duty is claimed under PRIV/4/15/6 Signed.............................................................................................. (Date Stamp) Release may be allowed in advance of production of the certificate in Box 44. See paragraph 3 above. (b) and (c) (i) BAe certificate couched in the following terms:- ‘I certify that the goods specified on the attached invoices are being imported by British Aerospace for use on the INTELSAT/INMARSAT* project. Relief from duty is claimed under Board’s Order PRIV/33/BAS/381. Signed.............................................................................................. (Date stamp) * Delete as appropriate Release may be allowed in advance of production of the certificate in Box 44. See paragraph 3 above. (ii) An additional copy 6 (or photocopy) is required.


5. Security required Security is not required unless delivery is being taken before production of the relevant certificate (Box 44). The MP Code in Box 47 must be ‘N’, ‘P’, ‘Q’ or ‘X’ (as appropriate) for the duty tax line.


For (a) enter in the plain language area of Additional Information Box (Box 44) ‘ESA scientific apparatus under the arrangements of PRIV 4/15/6. Only to be opened by arrangement with the consignee or his authorised agent’. For (b) enter in the plain language area of Additional Information Box (Box 44) and (c) ‘PRIV 33/BAS/381’.

7. VAT —

8. Post clearance action:

An additional copy of the declaration will be retained by Revenue and Customs for Control purposes for 43 00 045 (b) and (c) importations.

9. Notes 9.1 Goods entered under this CPC do not require Department of Trade and Industry Import Licences. Enter appropriate code in Additional Information Box (Box 44). 9.2 Goods re-imported for test, after use in tests or in research abroad, must be entered under CPC 61 23 F01.

43 00 050 1.Goods Covered Equipment imported from Accessionary Member States for certain NATO contracts

and projects for which relief from duty is claimed. (a) Ace High (b) SATCOM, TARE, Crypto sub-system, Pilot Secure Voice, LOS IVSN/ACCESS SWITCH, TCF/NNCS, SSIP and FAX (c) CAMPS, SCARS II, LINK III and Optical Character Reader (OCR).


For contracts and projects listed in (b) above: on completion: Goods owned by NICSMA and to be transported direct to NATO installations, enter ‘NICSMA goods. Delivery free of duty claimed under Customs reference PRIV 59/1’ in the plain language area of the Additional Information Box (Box 44). Goods owned by a contractor and/or to be transported to a contractor’s premises, enter ‘NICSMA goods PRIV 59/1’in the plain language area of Box 44. For contracts and projects listed in (c) above: Goods owned by SHNMO and to be transported direct to NATO installations, enter ‘SHNMO goods. Delivery free of duty claimed under Customs reference PRIV 59/31’ in the plain language area of Box 44. Goods owned by a contractor and/or to be transported to a contractor’s premises enter ‘SHNMO goods. Priv 59/31’in the plain language area of Box 44.



5. Security required No security is required for goods in category (a) above, or for goods in categories (b) and (c) above which are owned by NICSMA or SHNMO and are to be transported direct to NATO installations. For goods in categories (b) and (c) above owned by a contractor and/or to be transported to a contractor’s premises, security is required by bond or deposit. The MP Code in Box 47 must be ‘N’, ‘P’, ‘Q’, ‘W’ or ‘X’ for the duty tax line.


The address of the local office of Revenue and Customs for the destination of the goods together with the category – ‘43 00 050 (a)’, ‘(b)’ or ‘(c)’ – under which the importation falls must be entered in the plain language area of the Additional Information Box (Box 44).

7. VAT —8. Post clearance action: An additional copy 6 (or photocopy) will be retained by Revenue and Customs for

control purposes (see paragraph 4). 9. Notes For Ace High importations, entry under this CPC is accepted as making the

declarations required by the Commissioners’ instructions to the importers concerned.

43 00 C08 1.Goods Covered Gifts in small consignments of a non-commercial character sent from an accessionary

member state by private persons to other private persons in the UK will be admitted free of customs duty subject to the following conditions being fulfilled.


Small consignments of a non-commercial nature means consignments which: contain only goods which have borne the appropriate duty and/or tax in a EEC member state and any such charges have not been refunded; contain only goods intended for the personal or family use of the consignee, the nature and quantity of which do not indicate that they are being imported for any commercial purposes; contain goods from the EEC with a total value not exceeding £36 in sterling or if in bulked consignments with a total value of goods addressed to each consignee not exceeding £36 in sterling and all packages in the consignment individually valued below £36 in sterling in the case of a multi-itemed parcel relief may be granted on individual items, with a total value of £36 in sterling or less and charges will then be raised on the residual items (splitting up items is not permitted); are sent free of charge to the consignee.


Fields required on a partially completed SAD. The CPC (Box 37) must be 43 00 C08. In addition only the following fields need be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15A, 21, 37 and 40 (inventory-linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed.


For bulked consignments schedules listing; name and address of each consignee, and contents of the individual packages.

5. Security required None.


None.

7. VAT No VAT is chargeable. 8. Post clearance action: None.

9. Notes 9.1 Goods of an aggregate value not exceeding £160 in sterling (200 Euro); which are

intended solely for personal or family use by the consignee may be entered at a flat rate of 10% ad valorem. If in bulked consignments, the total value of goods addressed to each consignee must not exceed £160 in sterling any packages above this limit must be entered separately under CPC 43 00 000. 9.2 The flat rate of 10% will not apply to excise duties, tobacco products duty or to goods conveyed in accompanied baggage. 9.3 When claiming the flat rate of duty, the revenue amounts must be calculated on a worksheet and entered in the appropriate fields of the declaration. A copy of the worksheet must accompany the documents presented to customs. If there is any doubt with reference to the nature, value or quantity of the chargeable goods, the declarant may request sight of the consignment prior to declaration, to obtain all necessary details.

43 00 C28 1.Goods Covered 1. Goods covered: Goods imported from Accessionary Member States by EC

residents returning from a representative visit of some international significance outside the EC, having been presented with the goods during the visit; goods imported from such states by a person from outside the EC on a similar visit to the EC, for presentation to a host body; and gifts sent from such states by an official body carrying out work in the public interest based abroad to a similar body in the UK; for which relief from duty is claimed.




Evidence as to the circumstances of the importation in the form of a letter from the donor, correspondence, press publicity etc. Enter appropriate Document Identifier Code in the Additional Information Box (Box 44). Where evidence is not available a written declaration from the receiver as to the circumstances of the importation, enter appropriate alternative code in Box 44. Declarations by clearing agents are not acceptable.

5. Security required If evidence is not available but will be produced at a later date delivery may be had on deposit. Enter MP code ‘N’, ‘P’ or ‘Q’ (as appropriate) in Box 47 for the duty tax


line.


—

7. VAT —


9. Notes Goods imported under this CPC must not: — reflect any commercial interest or be put to any commercial purpose; — be gifts between representatives of business firms or trading bodies; — be gifts from overseas traders to trade delegations; — occur more than twice per year between the same donor and recipient; or — contain any alcohol or tobacco products.

43 00 C29 1.Goods Covered 1.1 Goods sent from Accessionary Member States to heads of foreign states.

1.2 Goods imported from Accessionary Member States by or on behalf of heads of foreign states or by persons officially representing them for their use or consumption during an official stay in the UK on which relief from customs and excise duties is claimed.

2.Notice 1.2.06/1 Customs Tariff Vol 3 15—18 Volume 3 Appendix E 2




Evidence as to the circumstances of the importation in the form of a letter from the donor, correspondence, press publicity etc. Enter appropriate Document Identifier Code in the Additional Information Box (Box 44). Where evidence is not available a written declaration from the receiver as to the circumstances of the importation, enter appropriate alternative code in Box 44. Declarations by clearing agents are not acceptable.

5. Security required If evidence is not available but will be produced at a later date delivery may be had on deposit. Enter MP code ‘N’, ‘P’ or ‘Q’ (as appropriate) in Box 47 for the duty tax line.


—

7. VAT —


9. Notes Goods imported under this CPC must not: — reflect any commercial interest or be put to any commercial purpose; — be gifts between representatives of business firms or trading bodies; — be gifts from overseas traders to trade delegations; — occur more than twice per year between the same donor and recipient; or — contain any alcohol or tobacco products.

48 00 000 1. Goods covered Goods imported to free circulation in the Community for which Outward Processing Relief

(OPR) is claimed under the Standard Exchange System, being goods supplied as replacements for authorised faulty goods which have been or are to be exported from the Community under a UK issued authorisation or Single Community authorisation. The replacement goods being supplied free of charge either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect. CAP goods may not be entered to this CPC.


2. Notice 235 3. Specific fields in the


• Box 1 enter code IM followed by A, D, Y or Z as appropriate • Box 40 enter previous document class “Z”, zzz and reference to the related Export

Entry in the format EPU-Number-Date • The declared values or prices must be the values or prices of the compensating

products on importation.

4 Additional documents required.

• Reference to the previous CHIEF export entry number. If the faulty goods have not yet been exported security is required

• If this consignment is the second or later in a series of ‘split consignments’, the original INF2 issued at export, or when the first consignment was imported.(see Notice 235)

• Documentary evidence that the replacement is being made free of charge • Copy of warranty document or other evidence • Form C & E 1154 for VAT calculations.

5 Security Where delivery is required prior to production of the certificate of posting or details of the

previous export entry have not been entered in box 40, security for potential charges on the full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘Q’, ‘R’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47. When replacements are imported under the Standard Exchange System with prior importation, security for the potential customs duty on the full value is required, by deposit or guarantee. Security will be discharged when evidence is produced of the subsequent export of the goods being replaced.

6 Additional Information

6.1 An Outward Processing Relief (OPR) authorisation or single community authorisation is required. 6.2 Box 44 enter

• Document code C019 • Do not enter a document status code. • OPR authorisation reference number, if the exported goods have been sold whilst

outside the EU to the importer enter OP 9999/999/99 (see note 4). • However, where no details have been entered in box 40 security will be required

until the evidence of export under OPR is provided (see para 5). • Declare the full name and address of the supervising Customs Office as a SPOFF

statement • Enter document codes 9AID and/or 9AIV and status codes JP or UP as

appropriate.

7 VAT VAT is due on the full value of all replacement goods even if supplied free of charge. For registered taxable persons details will be included on the VAT certificate.

8 Post clearance action If delivery is taken on deposit pending production of documents, such documents when available, must be submitted to the office where the entry was originally presented.

9 Notes • Replacement goods supplied in return for payment must be entered to CPC 48 00 001

48 00 001 1. Goods covered Goods imported to free circulation in the Community for which Outward Processing Relief

(OPR) is claimed being • goods supplied in return for payment, as authorised replacements under the

standard exchange system, for goods which have been or will be exported. CAP goods may not be entered to this CPC.

2. Notice 235 3. Specific fields in the

declaration: notes on completion

• Box 1 enter code IM followed by A, D, Y or Z as appropriate • Box 40 enter previous document class “Z”, zzz and reference to the related Export

Entry in the format EPU-Number-Date • The declared values or prices must be the values or prices of the compensating

products on importation. • The amount of customs duty payable must be calculated as described in Notice

235. • Enter DTY as the last 3 characters of the Rate column and the duty payable in the

Amount column of Box 47.4 Additional documents

required. • Reference to the previous CHIEF export entry number. If the faulty goods have

not yet been exported security is required



• Form C& E 1154 if VAT is payable: • Documentary evidence of the identity and value of the temporary exported goods • If relief from VAT is claimed, a declaration that ownership has not changed since

exportation on form C& E 1154. • Evidence of the repair or replacement costs

5 Security Where delivery is required prior to production of the certificate of posting or details of the

previous export entry have not been entered in box 40, security for potential charges must be provided by deposit or guarantee. When replacements are imported under the Standard Exchange System with prior importation, security for the potential customs duty on the full value is required, by deposit or guarantee. Security will be discharged when evidence is produced of the subsequent export of the goods being replaced. MP code ‘N’, ‘P’, ‘Q’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47.

6 Additional Information

6.1 An Outward Processing Relief (OPR) authorisation or single community authorisation is required. 6.2 Box 44 of the SAD must be completed by inserting:

• document code C019 • do not enter a document status code. • OPR authorisation reference number, if the exported goods have been sold whilst

outside the EU to the importer enter OP 9999/999/99 (see note 4). • However, where no details have been entered in box 40 security will be required

until the evidence of export under OPR is provided (see para 5). • Declare the full name and address of the supervising Customs Office as a SPOFF

statement • Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate

7 VAT VAT is due on the full customs value of all replacement goods. 8 Post clearance action If delivery is taken on deposit pending production of documents, such documents when

available, must be submitted to the office where the entry was originally presented. 9 Notes • Goods exported under the OPR simplified repair procedure using export CPC 21

00 004 must be entered to CPC 61 21 001. • Subject to the conditions in Notice 235 section 8 being met, duty is chargeable on

the repair costs • Box 46 –statistical value must be completed in sterling.

48 00 002 1. Goods covered Goods imported in the Community for which Outward Processing Relief (OPR) is

claimed under the Standard Exchange System, , entered to customs warehousing, now being entered to free circulation , being goods supplied as replacements for authorised faulty goods which have been or are to be exported from the Community under a UK issued authorisation or Single Community authorisation. Including goods exported from another member state under an authorisation issued by a member state other than the UK. The replacement goods being supplied free of charge either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect. CAP goods may not be entered to this CPC.

2. Notices 235, 232, 702 3. Specific fields in the declaration: notes on completion

• Box 1 enter code IM followed by A, D, Y or Z as appropriate • Box 40 enter previous document class “Z”, zzz and reference to the

related Export Entry in the format EPU-Number-Date • The declared values or prices must be the values or prices of the

compensating products on removal from customs warehouse. • The amount of customs duty payable must be calculated as described in

Notice 235. • Enter DTY as the last 3 characters of the Rate column and the duty

payable in the Amount column of Box 47. • Box 49 enter A, C, D or E followed by identification number of the

customs warehouse and GB. 4. Additional documents required.

• Reference to the previous CHIEF export entry number. If the faulty goods have not yet been exported security is required. If the goods were exported from another Member State under an authorisation issued


by a member state other than the UK a certified INF2 or international information document must be provided.

• If this consignment is the second or later in a series of ‘split consignments’, the original INF2 issued at export, or when the first consignment was imported (see Notice 235).

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

• Documentary evidence that the replacement is being made free of charge • Copy of warranty document or other evidence • Form C& E 1154 if duty and VAT is payable

5. Security Where delivery is required prior to production of the certificate of posting or details of the previous export entry have not been entered in box 40, security for potential charges must be provided by deposit or guarantee. When replacements are imported under the Standard Exchange System with prior importation, security for the potential customs duty on the full value is required, by deposit or guarantee. Security will be discharged when evidence is produced of the subsequent export of the goods being replaced. MP code ‘N’, ‘P’, ‘Q’, ‘R’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47.

6. Additional Information 6.1 An Outward Processing Relief (OPR) authorisation or single community authorisation is required. 6.2 Box 44 of the SAD must be completed by inserting:

• document code C019 • do not enter a document status code. • OPR authorisation reference number , (goods exported from another

member state under an authorisation issued by a member state other than the UK will need to have the code OP/9999/001/99 entered)

• However, where no details have been entered in box 40 security will be required until the evidence of export under OPR is provided (see para 5).

• Declare the full name and address of the supervising Customs Office as a SPOFF statement

• Document Code C600 • Do not enter a document status code • Enter document codes 9AID and/or 9AIV and status codes JP or UP as

appropriate 6.3 If it is intended to triangulate the compensating products to another Member State after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate. This will need to be certified by Customs at either the supervising office or EPU along with the export declaration. Document code C604 followed by document status code AC if an INF2 is present and certification is required

7. VAT VAT is due on the full customs value of all replacement goods even if supplied free of charge. For registered taxable persons details will be included on the VAT certificate

8. Post clearance action If delivery is taken on deposit pending production of documents, such documents when available, must be submitted to the office where the entry was originally presented.

9. Notes Replacement goods supplied in return for payment must be entered to CPC 48 00 003 Standard exchange with prior importation is not permitted if the faulty goods are to be exported from another member state under an authorisation issued by a member state other than the UK

48 00 003 1. Goods covered Goods imported to free circulation in the Community for which Outward

Processing Relief (OPR) is claimed being entered to customs warehousing, now being entered to free circulation being

• goods supplied in return for payment, as authorised replacements under the standard exchange system, for goods which have been or


will be exported. • Including goods exported from another member state under an

authorisation issued by a member state other than the UK CAP goods may not be entered to this CPC.

2. Notice 235 and 232 3. Specific fields in the declaration: notes on completion

• Box 1 enter code IM followed by A, D, Y or Z as appropriate • Box 40 enter previous document class “Z”, zzz and reference to the

related Export Entry in the format EPU-Number-Date • The declared values or prices must be the values or prices of the

compensating products on removal from customs warehouse. • The amount of customs duty payable must be calculated as

described in Notice 235. • Enter DTY as the last 3 characters of the Rate column and the duty

payable in the Amount column of Box 47.• Box 49 enter A,C,D or E followed by identification number of the

customs warehouse and GB 4. Additional documents required.

• Reference to the previous CHIEF export entry number. If the faulty goods have not yet been exported security is required. If the goods were exported from another Member State under an authorisation issued by a member state other than the UK a certified INF2 or international information document must be provided. Enter document code C604 followed by document status code AC if an INF2 is present and certification is required


• Form C& E 1154 if VAT is payable: • Documentary evidence of the identity and value of the temporary

exported goods • If relief from VAT is claimed, a declaration that ownership has not

changed since exportation on form C& E 1154. • Evidence of the repair or replacement costs

.5. Security Where delivery is required prior to production of the certificate of posting or

details of the previous export entry have not been entered in box 40 , security for potential charges must be provided by deposit or guarantee When replacements are imported under the Standard Exchange System with prior importation, security for the potential customs duty on the full value is required, by deposit or guarantee. Security will be discharged when evidence is produced of the subsequent export of the goods being replaced. MP code ‘N’, ‘P’, ‘Q’, ‘R’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47.

6. Additional Information 6.1 An Outward Processing Relief (OPR) authorisation or single community authorisation is required. 6.2 Box 44 of the SAD must be completed by inserting:

• document code C019 • do not enter a document status code. • OPR authorisation reference number , (goods exported from

another member state under an authorisation issued by a member state other than the UK will need to have the code OP/9999/001/99 entered)



• Document Code C600 • Do not enter a document status code • Enter document codes 9AID and/or 9AIV and status codes JP or

UP as appropriate

7. VAT For goods repaired in return for payment VAT is chargeable as described in Notice 235 paragraph 2.7 subject to the appropriate declaration being made on form C & E 1154.VAT is due on the full customs value of all replacement goods.

8. Post clearance action If delivery is taken on deposit pending production of documents, such documents when available, must be submitted to the office where the entry was originally presented.

9. Notes • Goods exported under the OPR simplified repair procedure using


export CPC 21 00 004 must be entered to CPC 61 21 001 or 61 21 007.

• Subject to the conditions in Notice 235 section 8 being met, duty is chargeable on the repair costs.

• Box 46 –statistical value-must be completed in sterling • Standard exchange with prior importation is not permitted if the

faulty goods are to be exported from another member state under an authorisation issued by a member state other than the UK

49 00 000 1.Goods Covered Basic declaration for home use by payment of, or accounting for, any excise duties,

VAT, and where applicable, any accessionary Customs duties 2.Notice 812 (EC-Turkey Customs Union) 3. Specific Fields in the declaration/notes on completion



4.1 Special territories: T2F or T2LF, but see paragraph 2.1.3 of Volume 1 of the Tariff for details of special arrangements for trade with the Channel Islands San Marino and Andorra: T2 or T2L Turkey: ATR 4.2 See also paragraphs 8 and 9

5. Security required Security for customs duty at the full rate will be required where the Community status, or free circulation status (in the case of the Customs Union arrangements) cannot be established at the time of importation (see Note at 9 below)


For goods imported under the Turkey, Andorra and San Marino Customs Union arrangements Code 400 must be inserted in Box 36 of the Declaration The following Document/Status codes must be inserted in Box 44:

ATR Movement Certificates: N018, followed by one of the following Status codes: AE, AF, AG, AP, AS, AT, GE, GP, LE, LP, UA, UE, UP, US, XA, XB, XS T2: N822, with appropriate Status Code T2L: N825, with appropriate Status Code T2F: C612, with appropriate Status Code T2LF: C620, with appropriate Status Code

7. VAT 7.1 Registered taxable persons VAT must be paid at importation if the goods are chargeable at a positive rate. Details will be included on the VAT certificate 7.2 Exempt persons VAT must be paid at importation if the goods are chargeable at a positive rate


In cases where an undertaking is involved the necessary documents must be produced as directed in paragraph 3.8.14 of this Volume

9. Notes Where the Community or free circulation status of the goods cannot be established at the time of importation the importer will be required to enter a tax line for Customs duty in Box 47, inserting ‘F’ in the rate column and the relevant Document code and status in Box 44. Security for duty will be taken pending production of the necessary documents.


of fields required. Alternatively, a fully completed SAD declaration may be lodged. Goods imported from the Special Territories of the EC or those countries having a customs union with the EC, such as Turkey, San Marino or Andorra (for goods in Chapters 25–97 of the Tariff) for the official use of US and other NATO visiting forces, except mail (see CPC 49 00 034), for which relief from duty and/or VAT, and car tax where applicable, is claimed.

2.Notice —

3. Specific Fields in the declaration/notes on

Fields required on a partially completed SAD on completion: The CPC (Box 37) must be 49 00 007. In addition, only the following


completion fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 37 and 40 (inventory linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed. Box 8 must show the allocated TURN.


Additional documents required: Form C185 (in duplicate).





A copy of any C185 for spirits or tobacco goods destined for the US Navy Exchange at West Ruislip will be retained by Customs for control purposes.

9. Notes —

49 00 008 1.Goods Covered A completed SAD declaration may be presented. See para 3 below for details of fields

required. Alternatively a fully completed SAD declaration may be lodged. Goods imported from the Special Territories of the EC or those countries having a customs union with the EC, such as Turkey, San Marino or Andorra (for goods in Chapters 25–97 of the Tariff) under diplomatic privilege for the official use of foreign missions or international organisations in the UK including diplomatic mail and diplomatic bags for which relief from all charges is claimed.


Fields required on a partially completed SAD The CPC (Box 37) must be 49 00 008. In addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 37 and 40 (inventory linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed. Box 8 must show the allocated TURN. Enter appropriate code in the Additional Information Box (Box 44) if Form C426 is attached or the goods are diplomatic bags.


Form C426 except for diplomatic bags (see Note 9.1 below).



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—

9. Notes 9.1 Diplomatic bags must bear the seal of the foreign government and a label showing the official stamp of the sending government and the official address to which it is being sent. The label must be addressed impersonally to a Mission or Consular Post. 9.2 Goods imported under diplomatic privilege for the personal use of entitled individuals must be entered to CPC 49 00 009.


of fields required. Alternatively a fully completed SAD declaration may be lodged. Goods imported from a Special Territory of the EC or those countries having a customs union with the EC, such as Turkey, San Marino or Andorra (for goods in Chapters 25–97 of the Tariff) under diplomatic privilege for the personal use of entitled members of staff of foreign missions or international organisations in the UK for which relief from all charges is claimed.

2.Notice —3. Specific Fields in the Specific fields in the declaration; notes Fields required on partially completed SAD



on completion: Box 8 must show ‘PR’. The TURN of the embassy must not be used. The CPC (Box 37) must be 49 00 009. In addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 37 and 40 (inventory-linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed. Enter appropriate Document Code in the Additional Information Box (Box 44) if Form C426 is attached.


Form C426.


—



—

9. Notes Goods for the official use of missions or international organisations must be entered to CPC 49 00 008.


A partially completed SAD declaration may be presented. See para 3 below for details of fields required. Alternatively a fully completed SAD declaration may be lodged. Goods imported from the Special Territories of the EC or those countries having a customs union with the EC, such as Turkey, San Marino or Andorra (for goods in Chapters 25–97 of the Tariff) for personal use by NATO visiting forces entitled personnel, for which relief from duty and/or VAT is claimed.

2.Notice —


Fields required on partially completed SAD on completion: Box 8 must show the allocated TURN. The CPC (Box 37) must be 49 00 010. In addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 37 and 40 (inventory-linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed.


Additional documents required: Form C&E 941 (in duplicate) for vehicles owned personally by members of the US Forces. or Form C&E 941A (in duplicate) for vehicles owned personally by members of visiting forces other than US Forces. Form C2 for importations of goods (including effects but excluding motor vehicles) owned personally by members of visiting forces. Form DD 1434 may be used by members of the US Forces.


—

7. VAT VAT: Goods entered to this CPC are relieved from VAT. A VAT tax line is not required in Box 47.


Post clearance action: For importations of vehicles (Form C&E 941 or 941A) the address of the forces HMRC control officer must be shown in plain language in the Additional Information Box (Box 44).

9. Notes —

49 00 029 1.Goods Covered A completed SAD declaration may be presented. See para 3 below for details of fields


required. Alternatively a fully completed SAD declaration may be lodged. Goods imported from the Special Territories of the EC or those countries having a customs union with the EC, such as Turkey, San Marino or Andorra (for goods in Chapters 25–97 of the Tariff) under diplomatic privilege for the official use of foreign missions or international organisations in the UK including diplomatic mail and diplomatic bags for which relief from all charges is claimed.


Fields required on a partially completed SAD The CPC (Box 37) must be 49 00 008. In addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 37 and 40 (inventory linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed. Box 8 must show the allocated TURN. Enter appropriate code in the Additional Information Box (Box 44) if Form C426 is attached or the goods are diplomatic bags.


Form C426 except for diplomatic bags (see Note 9.1 below).


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—

9. Notes 9.1 Diplomatic bags must bear the seal of the foreign government and a label showing the official stamp of the sending government and the official address to which it is being sent. The label must be addressed impersonally to a Mission or Consular Post. 9.2 Goods imported under diplomatic privilege for the personal use of entitled individuals must be entered to CPC 49 00 009.


A partially completed SAD declaration may be presented. See para 3 below for details of fields required. Alternatively a fully completed SAD declaration may be lodged. Importations from the Special Territories of the EC or those countries having a customs union with the EC, such as Turkey, San Marino or Andorra (for goods in Chapters 25–97 of the Tariff) of mail by US and other NATO visiting forces for which relief from duty and/or VAT is claimed.

2.Notice —


Fields required on partially completed SAD: Box 8 must show the allocated TURN. The CPC (Box 37) must be 49 00 034. In addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 14 (only if different to 8), 15a, 21, 37 and 40 (inventory-linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed.


Form C185 (in duplicate).


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—

9. Notes —

49 00 045


1.Goods Covered 1. Goods covered: (a) Goods imported from the Special Territories of the EC or those countries having a customs union with the EC, such as Turkey, San Marino or Andorra (for goods in Chapters 25–97 of the Tariff) for or on behalf of the European Space Agency for which relief from VAT is claimed. (b) Goods imported from the Special Territories (see (a) above) by Astrium Ltd for use in INTELSAT project for which relief from VAT is claimed.

2.Notice 364.




Any documentary evidence about the decoration or award or, if none is available, a declaration on Form C920. Enter appropriate Document Identifier Code in the Additional Information Box (Box 44). If neither documentary evidence nor Form C920 is available, enter alternative code in Box 44.

5. Security required None, unless delivery is required before the documentary evidence of Form C920 is produced. In this case enter appropriate Document Identifier Code in the Additional Information Box (Box 44). The MP Code in Box 47 must be ‘N’, ‘P’, ‘Q’, ‘S’, ‘T’, ‘U’ or ‘V’ (as appropriate).


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7. VAT Goods entered to this CPC are relieved from VAT at importation. No VAT certificate will be issued. A VAT tax line is required in Box 47 but do not complete the Amount or MP column.


—

9. Notes This CPC is only to be used for imports from the Special Territories or those countries having a customs union with the EC, such as Turkey, San Marino or Andorra (for goods in Chapters 25–97 of the Tariff).

49 00 050 1.Goods Covered Equipment imported from the Special Territories of the EC or those countries having

a customs union with the EC, such as Turkey, San Marino or Andorra (for goods in Chapters 25–97 of the Tariff) for certain NATO contracts and projects for which relief from VAT is claimed. (a) Ace High (b) SATCOM, TARE, Crypto sub-system, Pilot Secure Voice, LOS, IVSN/ACCESS SWITCH, TCF/NNCS, SSIP and FAX. (c) CAMPS, SCARS II, LINK III and Optical Character Reader (OCR).


3. Specific fields in the declaration; notes The CPC (Box 37) must be 49 00 050. on completion: For contracts and projects listed in (b) above: Goods owned by NICSMA and to be transported direct to NATO installations, enter ‘NICSMA goods. Delivery free of duty and VAT claimed under Customs reference PRIV 59/1’ in the plain language area of the Additional Information Box (Box 44). Goods owned by a contractor and/or to be transported to a contractor’s premises, enter ‘NICSMA goods PRIV 59/1’ in the plain language area of Box 44. For contracts and projects listed in (c) above: Goods owned by SHNMO and to be transported direct to NATO installations, enter ‘SHNMO goods. Delivery free of duty and VAT claimed under Customs reference PRIV 59/31’ in the plain language area of Box 44.



5. Security required No security is required for goods in category (a) above or for goods in categories (b) and (c) above which are owned by NICSMA or SHNMO and are to be transported direct to NATO installations. For goods in categories (b) and (c) above, owned by a contractor and/or to be transported to a contractor’s premises, security is required by bond or deposit. The MP in Box 47 must be ‘N’, ‘P’, ‘Q’, ‘W’ or ‘X’ (as appropriate) for the duty and VAT tax lines.



The address of the local officer of Revenue and Customs for the destination of the goods together with the category – ‘49 00 050 (a),’ ‘(b)’ or ‘c’ – under which the importation falls must be entered in the plain language area of the Additional Information Box (Box 44).

7. VAT Goods entered to this CPC are relieved from VAT. A VAT tax line is required in Box

47 but do not complete the Amount or MP column, unless security is required (see paragraph 5). Alternatively, for registered taxable persons, VAT can be paid at importation and a VAT copy of the declaration will be issued or the details included on a VAT certificate (as appropriate).


An additional copy of the declaration will be retained by Revenue and Customs for control purposes (see paragraph 4).

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

49 00 052 1.Goods Covered Goods imported from one of the Special Territories of the EC under the special entry

procedures for certain UK Government Departments.

2.Notices: None. Details notified to departments concerned.

3. Specific Fields in the declaration; notes on completion:

CPC (Box 37) must be 49 00 52. Value details need not be completed at the time of presentation of the entry if unavailable due to security reasons (but see paragraph 9 below).

4. Additional documents required:

None.

5. Security required: None.

6. Additional information:

The plain language area of the Additional Information Box (Box 44) must include: a. the number of any Department of Trade and Industry Direction issued or

any special declaration required from the importer. b. “G” as the Licence Identifier.

7. VAT: Special arrangements have been made for any tax due to be collected subsequent to

the importation, from the relevant Government department. Neither a VAT copy of the declaration or the certificate of VAT will be issued.

8. Post Clearance Action:

None.

9. Notes: Any information unavailable at the time of presentation of the entry must be forwarded to the place of importation as soon as possible and in no circumstances more than 14 days after the date of initial presentation of the entry.

49 00 065 1.Goods Covered Goods in free circulation reimported from a Special Territory or those countries

having a customs union with the EC, such as Turkey, San Marino or Andorra (for goods in Chapters 25–97 of the Tariff) after repair, process, adaptation, reworking or making up outside the member states: — which at the time of exportation were intended to be reimported after completion of the treatment or process; and — the ownership of which was not transferred to any other person at exportation or during the time they were outside the member states for which relief from VAT is claimed.

2.Notice 702.





A certified copy of the export SAD (control copy). Evidence of the repair/process changes. Evidence of entitlement to exemption, if applicable. A worksheet showing how the VAT was calculated.


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7. VAT VAT is chargeable at importation, unless exemption is claimed, on the following value: — any freight and other charges payable, except insurance, for the transport of the goods to and from the processor’s premises; — the price charged for the process, repair or service, including any charge for parts and materials; and — any excise duty or other import charges in the UK. Except at manual locations, the code ‘VAT’ must be entered after the VAT rate code in the Rate column of Box 47. The calculated amount is to be entered in the Amount column. If the process has been carried out free of charge, for example because the goods are covered by a warranty, guarantee or service agreement, no VAT is due on reimportation. If exemption from payment of VAT is claimed enter ‘VAX’ in the Rate column of Box 47.


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9. Notes —

49 00 070 1.Goods Covered Goods imported from one of the Special Territories of the EC entered for home use

without payment of any VAT for zero-rated onward supply to another EC member state.

2.Notice 702/7 3. Specific Fields in the declaration/notes on completion

—


—


Box 44 –Additional Information box enter: • The expected place and date of onward consignment and where known, identity



7. VAT 7.1 General Use of this CPC gives relief from import VAT 7.2 Registered taxable persons Security for VAT is not required. VAX must be entered in the rate column of Box 47 for the VAT tax line. 7.3 Exempt persons The CPC must not be used for VAT exempt persons


9. Notes 9.1 Entry under this CPC constitutes a declaration by the importer / agent that the goods are imported by a registered taxable person in the course of a zero-rated supply of these goods by the importer to a taxable person in another Member State and that the goods will be removed from the UK to another Member State within one month of the date of importation. 9.2 Entry under this CPC constitutes an undertaking by the importer to produce on demand by an officer of Revenue and Customs, commercial documentation as verification that the goods have been supplied onward to another Member State and that the goods will be removed from the UK within one month of the date of importation. 9.3 Entry under this CPC constitutes an undertaking by the importer / agent to pay to the Commissioners of Revenue and Customs forthwith on demand any duties or other charges due in respect of the goods in question if the conditions of the relief are not met. 9.4 At the time of importation all prohibition and restriction controls in force at the time must be complied with


49 00 072 1.Goods Covered Parts and equipment (including safety equipment) for qualifying ships and aircraft for

home use and free circulation where VAT is relieved.

2.Notice 744/1.




Commercial documentation as evidence that the goods: — are eligible parts or equipment; and — are for use in qualifying ships or aircraft; and — (where appropriate) meet the conditions for government departments, as set out in paragraph 7 below. Enter appropriate Document Code and status in the Additional Information Box (Box 44).

5. Security required No security for VAT is required unless the claim for relief cannot be substantiated (e.g. documentation not available).


—

7. VAT This CPC relieves VAT providing the parts and equipment are: (i) — of a kind ordinarily installed in the propulsion, navigation or communications systems or the general structure of any ship of 15 gross tons or more; or any aircraft of a weight of 8,000 kgs or more, not being a ship or aircraft designed or adapted for use for recreation or pleasure; or (ii) — safety equipment for use in such a qualifying ship or aircraft; and (iii) — where the importer is a government department, the parts are to be installed or incorporated: — in the course or furtherance of business; or — in qualifying ships or aircraft (see above) used for providing rescue or assistance at sea.


—

9. Notes —

49 00 C04

1.Goods Covered Inherited goods imported from the Special Territories or those countries having a customs union with the EC for which relief from VAT and CAP charges (if appropriate) is claimed.



Claim form C1421 (use the copy in Notice 368) supported by the other documents referred to in Notice 368. Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate



-

7. VAT This CPC provides relief from VAT. A VAT tax line is not required in Box 47 unless security is being taken.


-

9. Notes

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


49 00 C07 Special note: Prohibited or restricted goods as listed in Volume 1, Part 3 of the Tariff may be entered to this CPC, but the conditions and any additional information and documents e.g. import licences, normally required on importation of such goods will still be applicable. In particular, a fully completed SAD must be presented. 1.Goods Covered Consignments of an intrinsic value (i.e. excluding freight, insurance etc. charges) not

exceeding £18, in free circulation and not being liable to excise duty, for which relief from VAT is claimed. The consignments must have been despatched direct from the Special Territories or those countries having a customs union with the EC to the consignee in the UK to qualify for this relief.


3.1 A partially completed SAD may be presented for non prohibited or restricted goods. Only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 37 and 40 (inventory linked entries only). On the hard copy SAD, as well as the above, boxes 31 and 54 must be completed. 3.2 A fully completed SAD is required for prohibited or restricted goods.


See “Special note” above for any prohibited or restricted goods.


In Box 44 enter a BULKD AI statement.

7. VAT The CPC relieves VAT. A VAT tax line is not required in Box 47. 8. Post Clearance Action

—

9. Notes 9.1 Where a consignment consists of several items to a single recipient, the total intrinsic value of those items must not exceed £18 in order to qualify for relief under this CPC. Where the total intrinsic value exceeds £18, this CPC must not be used. 9.2 Use of this CPC constitutes a declaration that the consignment:

- Is not liable to excise duty - Does not exceed £18 intrinsic value - Has been despatched direct to the recipient from the Special Territories or a

country having a customs union with the EC. 9.3 Consignments to different recipients can be bulked in accordance with Part 4B.1 of the SAD Harmonised Tariff, but for each recipient the total intrinsic value must not exceed £18.

49 00 C08 Special note: Prohibited or restricted goods as listed in Volume 1, Part 3 of the Tariff may be entered to this CPC, but the conditions and any additional information and documents e.g. import licences, normally required on importation of such goods will still be applicable. In particular, a fully completed SAD must be presented. No offsetting may be allowed under this CPC.

1.Goods Covered Subject to a value limit as explained below, goods in small consignments of a non-commercial character sent from the Special Territories or countries having a customs union with the EC by private individuals to other private individuals to be admitted free of VAT, where the consignments:

- are of an occasional nature - contain only goods intended for personal or family use by the consignee - by their nature or quantity, do not indicate they are being imported for any

commercial purpose. Relief from charges is limited to consignments which do not exceed £36 intrinsic value (i.e. excluding freight, insurance etc. charges) per consignee. The following will therefore be relieved from charges:

(i) single item consignments not exceeding £36 in value, or (ii) multi-item consignments to one consignee up to a limit of £36 in value

with charges being paid on any additional items (NB: the value of an item cannot be split – see Notice 143), or

(iii) multi-item consignments to several separate consignees up to a limit of £36 in value per consignee with charges being paid on any additional


items (again, with no splitting of item values).


3.1 A partially completed SAD may be presented for non prohibited or restricted goods. Only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 33, 37 and 40 (inventory linked entries only). On the hard copy SAD, as well as the above, boxes 31 and 54 must be completed. 3.2 A fully completed SAD is required for prohibited or restricted goods. 3.3 Box 33 -Where goods of different commodity codes are involved, box 33 can show the code of the goods subject to the highest rate of duty


For multi item consignments a schedule listing: Name and address of each consignee Description of contents of each package Charges due for each package (with details of calculations) Total charges due


—

7. VAT 7.1 Registered taxable persons Entry under this CPC is not appropriate. 7.2 Exempt persons Goods entered under this CPC are relieved from VAT up to the limits of the concession. On a fully completed SAD a VAT tax line is required in Box 47 but do not complete the Amount or MP column. On a partially completed SAD a VAT tax line is not required. If the limits of the concession are exceeded, VAT is payable on the full value of all taxable goods.


—

9. Notes —

49 00 C09 1.Goods Covered Capital goods and other equipment on which relief from VAT and CAP charges (as

appropriate) is claimed on the transfer of business to the UK from the Special Territories or those countries having a customs union with the EC of limited companies and independent economic units of companies. Self employed people (such as artists, poets, actors and journalists) and non profit making organisations (such as charities or philanthropic bodies) who are transferring their activities to the UK should use CPC 49 00 C10, not this CPC. Use of this CPC constitutes a declaration in the terms shown at Note 9.1 below.


—





—



Where relief from CAP charges is granted the goods must not be lent, given as security, hired out or transferred whether for a consideration or free of charge, for a period of 12 months without first notifying Customs. Contact Customs National Advice Service (0845 101 9000) for further details.

9. Notes 9.1 Use of this CPC constitutes a declaration that the goods: • Belong to a business which has ceased its activity in the Special Territories or a

country having a customs union with the EC and is transferring its activity to the UK;

• Have been used by the business for 12 months prior to cessation of its activity in


that country, unless a special case for exception can be made to and accepted by Customs;

• Will be used for the same purpose in the UK; • Are appropriate to the nature and size of the business; and • Are being imported within 12 months of cessation of activity in the Special

Territories or a country having a customs union with the EC, unless a special case for exception can be made to and accepted by Customs.

49 00 C10 1.Goods Covered Capital goods and other equipment on which relief from VAT and CAP charges (as

appropriate) is claimed on the transfer of business to the UK from the Special Territories or those countries having a customs union with the EC of self employed people (such as artists, poets, actors and journalists) and non profit making organisations (such as charities or philanthropic bodies). Other businesses transferring their activities to the UK should use CPC 49 00 C09, not this CPC. Use of this CPC constitutes a declaration in the terms shown at Note 9.1 below.


—


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

5. Security required Security is not required unless the goods are released before production of the necessary additional documents. In that case, enter MP codes “M” to “V” as appropriate in Box 47.


—



Where relief from CAP charges is granted the goods must not be lent, given as security, hired out or transferred whether for a consideration or free of charge, for a period of 12 months without first notifying Customs. Contact Customs National Advice Service (0845 101 9000) for further details.

9. Notes 9.1 Use of this CPC constitutes a declaration that the goods: • Belong to a self employed person or business which has ceased its activity in the

Special Territories or a country having a customs union with the EC and is transferring its activity to the UK;

• Have been used by the person or business for 12 months prior to cessation of its activity in that country, unless a special case for exception can be made to and accepted by Customs;

• Will be used for the same purpose in the UK; • Are appropriate to the nature and size of the business; and • Are being imported within 12 months of cessation of activity in the Special

Territories or a country having a customs union with the EC, unless a special case for exception can be made to and accepted by Customs.

49 00 C12 1.Goods Covered Imports from the Special Territories or those countries having a customs union with

the EC of: • exhibition goods consigned to a museum or gallery approved by the National

Import Reliefs Unit (NIRU) of Revenue and Customs on which relief from VAT is claimed. or

• visual and auditory materials of an educational, scientific or cultural nature produced by the United Nations (UN) or one of its specialised agencies on which relief from VAT is claimed.


2.Notices 361 and 373 3. Specific Fields in the declaration/notes on completion

If NIRU approval has already been obtained make a GEN13 AI statement Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate


For exhibition goods, a letter of approval from the National Import Reliefs Unit (NIRU) of Revenue and Customs as explained in Notice 361. For visual and auditory materials, supporting evidence showing they were produced by the UN or one of its specialised agencies. Newsreels depicting current events must also have supporting evidence to show they are limited to 2 copies of each subject.



The serial number of any NIRU certificate / approval letter issued must be entered as GEN13 AI statement

7. VAT 7.1 For exhibition goods, relief from VAT can only be claimed if they have been donated free of charge, or that condition has been relaxed in the circumstances described in Notice 361. 7.2 For visual and auditory goods, relief from VAT can only be claimed on goods produced by the United Nations (UN) or one of its specialised agencies as explained in Notice 373. 7.3 Where applicable, relief can be claimed by entering “VAX” in the Rate column of Box 47 for the VAT tax line. In all other cases VAT has to be paid.


—

9. Notes This CPC should only be used to claim VAT relief on donated exhibition goods or UN etc. produced goods. Goods ineligible for VAT relief should normally be entered to CPC 49 00 000 or 49 00 029 as appropriate.

49 00 C15

1.Goods Covered Imports from the Special Territories or those countries having a customs union with the EC of:

• animals specially prepared for laboratory use, imported for education or scientific research for which relief from VAT is claimed

• certain listed biological or chemical substances for use in non-commercial

education or scientific research for which relief from VAT is claimed. 2.Notices 365 and 366 3. Specific Fields in the declaration/notes on completion

If any additional documents required are already attached make a GEN13 AI statement. in box 44 Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate


4.1 For animals if VAT relief is claimed, evidence that the animals have been supplied free of charge. 4.2 For animals if imported by private establishments, a copy of the Home Office letter confirming designation under the terms of the Animals (Scientific Procedures) Act 1986. 4.3 For biological or chemical substances imported by private establishments, a copy of the approval letter issued by the National Import Reliefs Unit (NIRU) of Revenue and Customs.



—

7. VAT 7.1 For animals, relief from VAT can only be claimed if they have been supplied free of charge. Where applicable, relief can be claimed by entering “VAX” in the Rate column of Box 47 for the VAT tax line. Otherwise VAT must be paid at importation. 7.2 For biological or chemical substances, this CPC provides relief from VAT. A VAT tax line is not required in Box 47.


—

9. Notes

This CPC should only be used to claim VAT relief where the conditions in Notices 365 and 366 (as appropriate) are met. Goods ineligible for VAT relief should normally be entered to CPC 49 00 000.


49 00 C16 1.Goods Covered Therapeutic substances of human origin, blood grouping and tissue-typing reagents

imported from the Special Territories or countries having a customs union with the EC exclusively for non-commercial medical or scientific purposes for which relief from VAT is claimed.


—


For private establishments, the DoH letter of approval as explained in Notice 369. Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate



—


—

9. Notes

This CPC should only be used to claim relief on goods liable to a positive (non zero) rate of VAT. Goods exempt from VAT should normally be entered to CPC 49 00 000.

49 00 C17 1.Goods Covered Donated instruments and apparatus imported from the Special Territories or countries

having a customs union with the EC for use in medical research, in establishing medical diagnosis or in carrying out medical treatment, on which relief from VAT is claimed.


—


The declaration from Notice 701/6. Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate

5. Security required Security is not required unless any goods are released before production of the necessary additional documents. In that case, enter MP codes “N” to “V” as appropriate in Box 47.


—


—

9. Notes

—

49 00 C19

Special note: Prohibited or restricted goods listed in Volume 1 Part 3 of the Tariff may be entered to this CPC, but the conditions, any additional information and documents, e.g. import licences, normally required on importation of such goods will still be applicable.

1.Goods Covered Pharmaceutical products for medical use by persons or animals coming from the Special Territories or those countries having a customs union with the EC to participate in international sports events on which relief from VAT is claimed.


—



Supporting documents about the pharmaceuticals and their use (if any). See also “Special note” above for prohibited or restricted goods.


—


—

9. Notes

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

49 00 C20

1.Goods Covered Imports from the Special Territories or those countries having a customs union with the EC of the following goods imported by an approved charitable or philanthropic organisation for which relief from VAT is claimed:

• Basic necessities to meet the immediate physical needs of people (e.g. food, medicines, clothing, blankets) which will be distributed free of charge;

• Goods sent free of charge to the organisation to be used or sold at occasional charitable events to raise funds for needy persons: and

• Equipment and office materials sent free of charge to be used solely by the organisation to meet its charitable and philanthropic aims

Note: relief cannot be claimed on alcoholic products, tobacco products, coffee, tea, and motor vehicles other than ambulances.




—


—

7. VAT This CPC provides relief from VAT. A VAT tax line is not required in box 47 8. Post Clearance Action

9. Notes

Use of this CPC constitutes a declaration by the organisation that: • the goods meet the conditions for relief, and will be used in accordance with the

procedures, laid down in Notice 317, • the goods will not be used for any other purpose without the prior consent of

HM Revenue and Customs and payment of VAT.

49 00 C22

1.Goods Covered Articles specially designed for use by blind or partially sighted people and imported from the special territories or countries having a customs union with the EC by those individuals for their own use, on which VAT zero rating is claimed.


—


The declaration from Notice 701/7 if VAT zero rating is claimed. Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate



—

7. VAT This CPC provides relief from VAT.A VAT tax line is not required unless security is being taken.



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

9. Notes

—

49 00 C23

1.Goods Covered Articles specially designed for use by blind or partially sighted people and imported from the Special Territories or countries having a customs union with the EC by an organisation concerned with the education of or provision of assistance to such people, on which relief from VAT is claimed under a certificate issued by the National Import Reliefs Unit (NIRU) of Revenue and Customs, and on which VAT zero rating is claimed.


If the NIRU certificate is available, make a GEN AI statement. Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate






7. VAT This CPC provides relief from VAT.A VAT tax line is not required in Box 47 unless security is being taken.


—

9. Notes

-Use of this CPC constitutes a declaration by the organisation that: • The goods meet the conditions for relief, and will be used in accordance with the

procedures laid down in Notice 371 • The goods will not be used for any other purpose without the prior consent of

HM Revenue and Customs and payment of duty and VAT as appropriate • If VAT zero rating is not applicable, and relief from VAT at 17.5% is sought, the


49 00 C24

1.Goods Covered Articles specially designed for use by disabled people (other than blind or partially sighted) and imported from the Special Territories or countries having a customs union with the EC by those individuals for their own use, on which VAT zero rating is claimed.


—


The declaration from Notice 701/7 if VAT zero rating is claimed. Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate



—

7. VAT This CPC provides relief from VAT. A VAT tax line is not required in Box 47 unless security is being taken.


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

9. Notes

-For articles specially designed for use by blind or partially sighted people and imported by those individuals, see CPC 49 00 C22


49 00 C25

1.Goods Covered Articles specially designed for use by disabled people (other than blind or partially sighted) imported from the Special Territories or countries having a customs union with the EC by an organisation concerned with the education of or provision of assistance to such people, on which relief from customs duty is claimed under a certificate issued by the National Import Reliefs Unit (NIRU) of Revenue and Customs, and on which VAT zero rating or relief may also be claimed.


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





The serial number of any NIRU certificate issued must be entered as GEN13 AI statement. Make a VAT12 AI statement to indicate the declaration from Notice 701/7 is attached.



—

9. Notes

9.1-Use of this CPC constitutes a declaration by the organisation that: • The goods meet the conditions for relief, and will be used in accordance with the

procedures laid down in Notice 371 • The goods will not be used for any other purpose without the prior consent of

HM Revenue and Customs and payment of duty and VAT as appropriate • If VAT zero rating is not applicable, and relief from VAT at 17.5% is sought, the


9.2 For articles specially designed for use by blind or partially sighted people imported by an organisation concerned with the education of or provision of assistance to such people see CPC 49 00 C23

49 00 C26

1.Goods Covered Goods for the benefit of victims of a disaster affecting the territory of the European Community, imported from the Special Territories or countries having a customs union with the EC by an approved charitable or philanthropic organisation or disaster relief agency for which relief from VAT is claimed. The goods must be: • For distribution free of charge to the victims of such disasters; or • To be made available free of charge to the victims whilst remaining the property

of the organisation; or • To meet the needs of the disaster relief agency. Note: relief cannot be claimed on materials and equipment intended for rebuilding disaster areas.




—


—


9. Notes

Relief is subject to the EC Commission granting approval after a request by the country affected by the disaster. Pending Commission approval, goods may be entered to this CPC and released VAT free on the understanding that if relief is subsequently not granted, VAT will become payable by the organisation or agency.


49 00 C27

1.Goods Covered Decorations and awards of a symbolic nature given free of charge as tributes or in recognition of activities in a particular area for which relief from VAT is claimed on importation from the Special Territories or those countries having a customs union with the EC.




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



—


—

9. Notes

—

49 00 C28 1.Goods Covered Goods imported from the Special Territories of the EC or those countries having a

customs union with the EC, such as Turkey, San Marino or Andorra (for goods in Chapters 25–97 of the Tariff) by EC residents returning from a representative visit of some international significance outside the EC, having been presented with the goods during the visit; goods imported from such countries by a person from outside the EC on a similar visit to the EC, for presentation to a host body; and gifts sent from such countries by an official body carrying out work in the public interest based abroad to a similar body in the UK; for which relief from duty and/or VAT is claimed.

2.Notice 702, 362 and 718.


3.1 The CPC (Box 37) must be 49 00 028. 3.2 Reduced Valuation – manual entries. Calculation of taxes (Box 47). The value for VAT must be calculated manually. The value is calculated using the appropriate duty valuation method plus any additions in accordance with Notice 702 paragraph 3.1. That value is then multiplied by 28.58%. The code 813 is to be entered in the Type column, Box 47a, and the calculated (reduced) value in the Tax Base, Box 47b. The VAT Rate Code, Box 47c is S. 3.3 Reduced Valuation – DTI entries. The actual value for VAT must be entered as normal. The VAT rate code for box 47c is A. CHIEF will then calculate the import VAT at an effective rate of 5%. 3.4 Exemption from VAT: if exemption from VAT is claimed because in all other circumstances except for their age the goods would have qualified for zero rating the code ‘VAX’ is to be inserted in the Rate Column of Box 47.


Satisfactory documentary evidence of authenticity to support entry to the appropriate Tariff heading and claim relevant duty relief and/or the reduced value for VAT (see paragraph 3.5 of Notice 702, and paragraphs 1.7 and 1.8 of Notice 362). Enter Appropriate Document code in the Additional Information Box (Box 44).


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7. VAT 7.1 Registered taxable persons VAT must be paid at importation and details will be included on the VAT certificate. 7.2 Exempt persons: VAT must be paid at importation. 7.3 If satisfactory evidence is not available to claim a customs or excise duty relief and/or the reduced import VAT value, VAT must be secured by deposit on the full


value. 8. Post Clearance Action

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

49 00 C29 1.Goods Covered 1.1 Gifts sent from the Special Territories of the EC or those countries having a

customs union with the EC, such as Turkey, San Marino or Andorra (for goods in Chapters 25–97 of the Tariff) to heads of foreign states. 1.2 Goods imported from the Special Territories by or on behalf of heads of foreign states by persons officially representing them for their use or consumption during an official stay in the UK on which relief from customs duty and/or VAT is claimed.

2.Notice —


The CPC (Box 37) must be 49 00 C29


Additional documents required: A signed declaration by the importer or agent as to the circumstances of the importation or other documentary evidence such as correspondence, invoices, press publicity etc. Enter appropriate code and status in the Additional Information Box (Box 44).

5. Security required Security required: If evidence is not available but will be produced later, delivery may be had on deposit. Enter MP Code ‘N’, ‘P’ or ‘Q’ (as appropriate) in Box 47 for the duty tax line.


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7. VAT VAT: Goods entered to this CPC are relieved from VAT provided evidence is produced. Enter ‘VAX’ in the Rate column of Box 47 for the VAT tax line. If delivery is required before the evidence is produced VAT must be secured by deposit. Enter MP Code ‘N’, ‘P’ or ‘Q’ (as appropriate) in box 47 for the VAT tax line. Alternatively for registered taxable persons VAT can be paid at importation, and details will be included on the VAT certificate.


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9. Notes —

49 00 C30 NOTE: A partially completed SAD declaration may be presented except in the case of prohibited or restricted goods as listed in Volume 1, Part 3 of the Tariff. See para 3 below for details of the fields required. Alternatively a fully completed SAD declaration may be lodged. Special note: Prohibited or restricted goods as listed in Volume 1, Part 3 of the Tariff may be entered to this CPC, but the conditions, any additional information and documents, e.g. import licences, normally required on importation of such goods will still be applicable. In particular, a fully completed SAD must be presented.

1.Goods Covered Samples of goods of negligible value, e.g. swatches, mutilated articles, single gloves etc., sent from the Special Territories or those countries having a customs union with the EC to gain orders for similar goods and on which relief from VAT, and CAP charges if appropriate, is claimed.


On a partially completed SAD, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 33, 37, 40 (inventory linked entries only) and 47 for excise duty purposes (see 9.2 below). On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed. Box 33 -Where goods of different commodity codes are involved, box 33 can show


the code of the goods subject to the highest rate of duty 4. Additional documents required

See “Special note” above for prohibited or restricted goods.


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9. Notes

9.1 Goods may be entered to this CPC provided they can only be used to solicit orders of a type represented by the samples. 9.2 This CPC does not provide relief from excise duty. Any excise duty must be paid at importation. 9.3 Goods for test should be entered to CPC 49 00 C33, not this CPC.

49 00 C31

1.Goods Covered Printed advertising material such as catalogues, price lists, directions for use of brochures imported from the Special Territories or countries having a customs union with the EC on which relief from customs duty and VAT is claimed. The material must relate to: a) goods for sale or hire, or b) transport, commercial insurance or banking services c) offered by a person established outside the customs territory of the EC


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The name of the person producing, selling or hiring the goods, or offering the services advertised must be clearly shown, and that person must be based outside the EC. Each document or, in the case of a consignment comprising several copies of the same document, must not exceed one kilogram gross weight.


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9. Notes


49 00 C32

1.Goods Covered Goods imported from the Special Territories or countries having a custom union with the EC to be completely used up, consumed, destroyed or distributed free of charge at an exhibition, trade fair or similar event on which relief from VAT, and CAP charges if appropriate, is claimed. This covers samples of goods for distribution including foodstuffs and beverages, goods for demonstration or to help with demonstration, paints and other items for decoration purposes, and printed matter and articles for advertising purposes. Use of this CPC constitutes a declaration that the conditions in the Notes at item 9 below have been/will be met.


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A list of the goods giving quantities and UK values of each type, and the name, place and date of the event (including hall and stand numbers where appropriate). Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate

5. Security required Security is not required unless the goods are released before production of the necessary additional documents. In that case, enter MP codes “N” to “V” as


appropriate in Box 47. 6. Additional information

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9. Notes

9.1 Goods temporarily imported for use at an exhibition, trade fair or similar event not purely organised for commercial sale of goods must be declared to CPC 53 00 001 or 53 00 007, not this CPC. 9.2 Alcoholic products, tobacco products and fuels, whether solid, liquid or gaseous are not eligible for this relief and must be declared to another CPC, not this CPC. 9.3 The event concerned must not be organised in a shop or on other premises purely to sell imported goods. 9.4 Samples of goods, and printed matter and articles for advertising purposes, intended for distribution at the event, must be free of charge to the consumer, and in value and quantity be appropriate to the nature of the event, the numbers of visitors and the extent of the exhibitor’s participation. 9.5 The samples, demonstration and advertising materials must relate to goods manufactured outside the fiscal territory of the EC. 9.6 Paints and other decorative items must be for temporary stands/stalls etc. occupied by representatives of countries outside the fiscal territory of the EC.

49 00 C33

1.Goods Covered The following when imported from the Special Territories or countries having a customs union with the EC: 1.1 Goods to undergo examination, analysis or tests to determine their composition,

quality or other technical characteristics for the purposes of information or industrial or commercial research, and for which relief from CAP charges, excise duty and VAT (as appropriate) is claimed.

1.2 Excise goods to test machines for making/packing tobacco products and for which relief from excise duty is claimed.


3.1 To claim relief from excise duty on goods other than cigarettes, enter “EXD” in the Rate column (47c) and 0.00 in Box 47(d). For cigarettes, enter “VRP” in the Rate column (47c) and 0.01 in Box 47(d), and enter 0.00 in the supplementary units Box 41. The same override codes must be entered if security for excise duty is required. Relief from excise duty is not available for the following and excise duty has to be paid on them with the appropriate amount shown in Box 47(d):

Goods to be consumed by a person in the tests; Petrol or petrol substitutes; Heavy oil for use as road fuel.

3.2 Relief from CAP charges can only be claimed on goods in paragraph 1.1 above, and “VCL” should be entered as the last 3 characters in the Rate column and 0.00 in Box 47(d). CAP charges must be paid on goods in paragraph 1.2 above.


Approval note to import excise goods for test, issued by the National Import Reliefs Unit of Revenue and Customs.

5. Security required Security for excise duty is normally required in the form of a bank guarantee, and MP code “S” should be entered against the excise tax line in Box 47.


Make a GEN16 AI Statement entering the month and year when tests are expected to be completed. Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate

7. VAT This CPC gives relief from VAT for goods in paragraph 1.1 above only, and “VAX” should be entered as the last 3 characters in the Rate column for such goods. For goods in paragraph 1.2 above, VAT has to be paid at importation.


Action is required as shown in Notice 374.

9. Notes

The use of this CPC constitutes a declaration by the importer in the following terms: “I declare that the goods are being entered for free circulation

a) to undergo examination, analysis or test to determine their composition, quality or other technical characteristics for the purposes of information, or industrial or commercial research, or

b) to test machines for making/packing tobacco products. I further declare that I will abide by all the conditions of Notice 374, and that if any of the said goods are not used up or destroyed in the course of the tests they will be disposed of only as allowed by the National Import Reliefs Unit of Revenue and Customs.”


49 00 C34

1.Goods Covered Trademarks, patterns or designs and their supporting documents, as well as applications for patents for invention or the like, to be submitted to the bodies competent to deal with the protection of copyrights or the protection of industrial or commercial patent rights imported from the Special Territories or countries having a customs union with the EC on which relief from VAT is claimed.


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9. Notes


49 00 C35

1.Goods Covered Tourist Information Literature imported from the Special Territories or countries having a customs union with the EC to be distributed free of charge for the purpose of encouraging people to visit foreign countries ,provided the documents do not contain more than 25% of private advertising (excluding advertising for EC firms) on which relief from VAT is claimed.


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The types of goods covered by this CPC are; a) documentation (leaflets, brochures, books, magazines, guidebooks, posters

{whether or not framed }, unframed photographs and photographic enlargements, maps {whether or not illustrated}, window transparencies and illustrated calendars, intended to be distributed free of charge and the principle purpose of which is to encourage the public to visit foreign countries, in particular in order to attend cultural, tourist, sporting, religious or trade or professional meetings or events, provided that the literature contains not more than 25% of private commercial advertising matter, excluding all private commercial advertising for Community firms, and that the general nature of its promotional aims is evident:

b) foreign hotel lists and yearbooks published by the official tourist agencies or under their auspices, and timetables for foreign transport services, where such literature is intended to be distributed free of charge and contains not more than 25% of private commercial advertising excluding all private commercial advertising for Community firms.

c) Reference material supplied to accredited representatives or correspondents appointed by official national tourist agencies and not intended for distribution, viz yearbooks, lists of telephone or telex numbers, hotel lists, fairs catalogues, specimens of craft books of negligible value and literature on museums, universities, spas or other similar establishments.


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9. Notes 9.1 This CPC should only be used to claim relief on goods liable to a positive (non


zero) rate of customs duty, or to claim VAT relief. Goods not liable to any duty and exempt from VAT should normally be entered to CPC 49 00 000. 9.2 Consignments can be bulked in accordance with Part 4B.1 of the SAD Harmonised Tariff. Note however that printed advertising material cannot be bulked from one sender to a single recipient for relief purposes.

49 00 C36

1.Goods Covered Miscellaneous documents and articles as described in volume 1 Part 10.3.5 of the Tariff, imported from the Special Territories or countries having a customs union with the EC, not covered by any other CPC, on which relief from VAT is claimed.


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The types of goods covered by this CPC are; a) Documents sent free of charge to the public services of Member States; b) Publications of foreign governments and publications of official international

bodies intended for distribution without charge; c) Ballot papers for elections organised by bodies set up in third countries d) Objects to be submitted as evidence or for like purposes to the courts or other

official agencies of the Member States; e) Specimen signatures and printed circulars concerning signatures sent as part of

customary exchanges of information between public services or banking establishments

f) Official printed matter sent to the central banks of the Member States; g) Reports, statements, notes, prospectuses, application forms and other documents

drawn up companies registered in a third country and sent to the bearers or subscribers of securities issued by such companies.

h) Recorded media (punched cards, sound recordings, microfilms etc) used for the transmission of information sent free of charge to the addressee,

i) Files, archives, printed forms and other documents to be used in international meetings, conferences or congresses, and reports on such gatherings;

j) Plans, technical drawings, traced designs, descriptions and other similar documents imported with a view to obtaining or fulfilling orders in third countries or to participating in a competition held in the customs territory of the Community;

k) Documents to be used in examinations held in the customs territory of the Community by institutions set up in third countries;

l) Printed forms to be used as official documents in the international movement of vehicles or goods , within the framework of international conventions;

m) Printed forms, labels, tickets and similar documents sent by transport undertakings or by undertakings of the hotel industry in a third country to travel agencies set up in the customs territory of the Community;

n) Printed forms and tickets , bills of lading, way-bills and other commercial or office documents which have been used;

o) Official printed forms from third country or international authorities, and printed matter conforming to international standards sent for distribution by third country associations to corresponding associations located in the customs territory of the Community;

p) Photographs, slides and stereotype mats for photographs, whether or not captioned, sent to press agencies or newspaper or magazine publishers

q) Tax and similar stamps proving payment of charges in third countries.


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9. Notes

9.1 This CPC should only be used to claim relief on goods liable to a positive (non zero) rate of customs duty, or to claim VAT relief. Goods not liable to any duty and exempt from VAT should normally be entered to CPC 49 00 000. 9.2 This CPC includes importations of valid issued share and bond certificates drawn up by the companies registered in a third country and sent direct to the bearer or subscriber. It must not be used for share and bond certificates that require registration by the fiscal agent before becoming valid. Unissued or unauthenticated securities


should normally be entered to CPC 49 00 000 9.3 The value for customs purposes (Box 46) of imported bonds and securities is to be taken as the paper value of the bonds or securities and not the issued face value 9.4 Consignments can be bulked in accordance with Part 4B.1 of the SAD Harmonised Tariff. Note however that printed advertising material cannot be bulked from one sender to a single recipient for relief purposes.

49 00 C40

1.Goods Covered Goods of every description imported from the Special Territories or those countries having a customs union with the EC by organisations approved by Revenue and Customs, including:

• The Commonwealth War Graves Commission • The American Battle Monuments Commission • The Polish Air Force Association in Great Britain

to be used for the construction, upkeep or ornamentation of cemeteries and tombs of, and memorials to, war victims of third countries on which relief from VAT is claimed.


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9. Notes

9.1 The relief also extends to office equipment and supplies such as furniture, PCs and stationery which are to be used in pursuance of work in relation to war graves and memorials. 9.2 The relief does not cover goods which do not contribute to the construction, upkeep or ornamentation of war graves or monuments, for example private motor cars and cycles, alcohol and tobacco products.

49 00 F02 1.Goods Covered CAP goods and goods manufactured from CAP goods which are returning in the

same condition as at export, reimported from one of the special Territories or those countries having a customs union with the EC, and on which returned goods relief (RGR) from VAT and, if appropriate, CAP charges and excise duty is being claimed.

2.Notice 236 and 702 3. Specific Fields in the declaration/notes on completion

Box 40 If exported from the UK, enter previous document class Z followed by code ZZZ and reference to the related export entry in the format EPU-number-date Box 44 Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate Where relief from VAT is claimed, “VAX” must be entered as the last 3 characters in the rate column. Where VAT relief is not appropriate, the appropriate VAT amount must be declared and paid. Where relief from CAP charges is claimed, “VCL” must be entered as the last 3 characters in the rate column and “0.00” in Box 47(d). Where relief from CAP charges is not appropriate, any appropriate charges must be declared and paid. Where relief from excise duty is claimed on excise goods, the appropriate excise code (Vol 3, Part 3) must be entered as the last 3 characters in the rate column and “0.00” in Box 47(d). Where excise duty relief is not appropriate on excise goods, the relevant excise duty amount must be declared and paid.


a) Completed Form C1314 b) Evidence of export as described in Notice 236, except where the NES export

declaration reference is quoted in Box 40 c) The statement from the CAP paying agency in the exporting member state as

described in Notice 236 d) The relevant export licence or advance fixing certificate if still unexhausted and

required by Notice 236


e) An additional copy 6 of the SAD if repayment of CAP export charges is to be claimed from a member state other than the UK

f) If appropriate, evidence that reimport within 12 months was prevented due to circumstances beyond the control of the importer.

5. Security required Security is not required unless delivery is taken before any of the necessary additional

documents specified in item 4 have been presented. In that case, enter MP codes “N” to “V” as appropriate in Box 47. However, if the goods are not liable to any import charges and are entered to this CPC solely for the purpose of obtaining a certificate for the repayment of CAP export levy, security will not be required.


Detailed information and advice concerning reimported CAP goods is given in Notice 236.


Where release is allowed against security pending production of documents, they must be presented within 28 days.

9. Notes

9.1 All ancillary materials e.g. rope, wood, plastic used for the stowage and protection of the goods in question are also eligible for relief.

49 00 F03 1.Goods Covered Reimported Community goods (excluding CAP goods and goods manufactured from

CAP goods) which are returning from one of the Special Territories or those countries having a customs union with the EC after having received unforeseen repair/restoration (over and above routine maintenance) not resulting in an increase in value of the goods, and on which relief from VAT is being claimed under returned goods relief (RGR).


Box 40 If exported from the UK, enter previous document class Z followed by code ZZZ and reference to the related export entry in the format EPU-number-date If waiver of the 3 year time limit for reimportation is claimed due to special circumstances, insert “Waiver of time limit claimed” in Box 44 as a GEN03 AI Statement. Such a waiver must be justified to Customs and Revenue when required. Where relief from VAT is claimed, “VAX” must be entered as the last 3 characters in the rate column. Where VAT relief is not appropriate, the appropriate VAT amount must be declared and paid. Box 44. Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate


a) Completed Form C1314 b) Evidence of export as described in Notice 236, except where the NES export

declaration reference is quoted in Box 40

5. Security required Security is not required unless delivery is taken before any of the necessary additional documents specified in item 4 have been presented. In that case, enter MP codes “N” to “V” as appropriate in Box 47.


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7. VAT For works of art, antiques or collectors’ items, there is a reduced rate of VAT – see Notice 702.



9. Notes 9.1 All ancillary materials e.g. rope, wood, plastic used for the stowage and protection of the goods in question are also eligible for relief. 9.2 There is no relief from excise duty on excise goods under this CPC. The appropriate excise duty amount must be declared and paid.

49 00 F04 1.Goods Covered Reimported goods (excluding CAP goods and goods manufactured from CAP goods)

in the same condition as at export, returning from one of the Special Territories or those countries having a customs union with the EC, containing components which were previously relieved from VAT under Inward Processing Relief (IPR) suspension arrangements, and on which partial relief from VAT is being claimed under returned goods relief (RGR).

2.Notice 236 3. Specific Fields in the Box 40 If exported from the UK, enter previous document class Z followed by code



ZZZ and reference to the related export entry in the format EPU-number-date. Box 44. Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate If waiver of the 3 year time limit for reimportation is claimed due to special circumstances, insert “Waiver of time limit claimed” in Box 44 as a GEN03 AI Statement. Such a waiver must be justified to Customs and Revenue when required.


a) Completed Form C1314 b) Evidence of export and duty status as described in Notice 236, except where the

NES export declaration reference is quoted in Box 40 5. Security required Security is not required unless delivery is taken before any of the necessary additional

documents specified in item 4 have been presented. In that case, enter MP codes “N” to “V” as appropriate in Box 47.


Notice 236 and Form C1314 explain how to calculate the VAT due on the returning IPR goods for entry in Box 47.

7. VAT Where VAT relief is not appropriate (for goods not reimported by the original exporter), the full VAT amount must be declared and paid. For works of art, antiques or collectors’ items, there is a reduced rate of VAT – see Notice 702.



9. Notes All ancillary materials e.g. rope, wood, plastic used for the stowage and protection of the goods in question are eligible for relief.

49 23 F01 1.Goods Covered Reimported Community goods (excluding CAP goods and goods manufactured from

CAP goods) in the same condition as at export, returning from one of the special Territories or those countries having a customs union with the EC, and on which returned goods relief (RGR) from VAT and, if appropriate, excise duty is being claimed. Use of this CPC constitutes a declaration in the terms shown at item 9 below.


Box 40 enter previous document class “Z”, zzz and reference to the related Export Entry in the format EPU-Number-Date if previously exported from the UK If waiver of the 3 year time limit for reimportation is claimed due to special circumstances, insert “Waiver of time limit claimed” as a GEN03 AI Statement. Such a waiver must be justified to Customs and Revenue when required. Where relief from VAT is claimed, “VAX” must be entered as the last 3 characters in the rate column. Where VAT relief is not appropriate, the appropriate VAT amount must be declared and paid. Where relief from excise duty is claimed on excise goods, the appropriate excise code (Vol 3, Part 3) must be entered as the last 3 characters in the rate column and “0.00” in Box 47(d). Where excise duty relief is not appropriate on excise goods, the appropriate excise duty amount must be declared and paid.


Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate Evidence of export as described in Notice 236, except where the NES export declaration reference is quoted in Box 40 or the goods are: a) DEFRA fisheries laboratory equipment or buoys lost at sea and subsequently

relanded, or technical equipment and professional effects of the Natural Environment Research Council (NERC), Proudman Oceanographic Laboratory, Institute of Oceanographic Sciences, Plymouth Marine Laboratory, or

b) EC owned containers, trailers, pallets and packings returned empty to the owner or lessee of the owner, or

c) Previously exported by, and reimported by, a UK Government Department.

5. Security required Security is not required unless delivery is taken before any of the necessary additional documents specified in item 4 have been presented. In that case, enter MP codes “M” to “V” as appropriate in Box 47.


For goods under item 4a) or b), any identifying numbers must be entered in plain language in Box 31.




9. Notes 9.1 The use of this CPC constitutes a declaration by the importer in the following terms:


“I declare that the goods: • are not CAP goods, or goods manufactured from CAP goods, • were in free circulation when previously exported from the fiscal territory

of the EC, • have not undergone any process or repair outside that territory other than

routine maintenance to keep them in good condition, or handling which only altered the goods appearance e.g. affixing of operating instructions in foreign languages,

• the goods were exported from the fiscal territory of the EC by me or on my behalf,

• any VAT due on the goods was paid and not refunded on export from the fiscal territory of the EC.

If I am claiming excise duty relief, I further declare that: • the goods were previously exported from the UK, • excise duty has been paid in full on the goods and not subsequently

refunded, OR • any excise drawback or allowance obtained at export is being repaid

against this declaration. 9.2 This CPC is only to be used for non CAP goods in free circulation at the time of export from the fiscal territory of the EC, and where the goods have not undergone any process or repair outside that territory except as detailed in 9.1. Otherwise, entry must be made to another appropriate CPC in the 49 series. Notice 236, Section 9 defines what is meant by “Goods in free circulation”. 9.3 All ancillary materials e.g. rope, wood, plastic used for the stowage and protection of the goods in question are also eligible for relief. 9.4 For free circulation goods declared to RGR from a customs warehouse, use the appropriate CPC in the 40 71 or 49 71 series.

49 71 000 1.Goods Covered Goods from Special Territories removed from a customs warehouse by payment of,

and accounting for import VAT 2.Notice 232 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Box 44: Enter the appropriate licence details –see Appendix C11 Document code C600 Do not enter a document status code Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB



5. Security required No security is required 6. Additional information —



9. Notes —

49 71 001 1.Goods Covered Goods from special territories or those countries having a customs union with the EC

such as Turkey, San Marino or Andorra (for goods in chapters 25-97 of the tariff) liable to VAT removed from a custom warehouse


Box 1 enter code IM followed by A or D as appropriate Box 44: Enter the appropriate licence details –see Appendix C11 Document code C600


Do not enter a document status code Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB

4. Additional documents required —

5. Security required Security for duty will be covered by the traders duty deferment guarantee. The MP code in Box 47 must be ‘F’.


7. VAT VAT is payable on removal of the goods from the customs warehouse if they are chargeable at a positive rate.


9. Notes Prior authorisation to use Local Clearance procedure must be obtained from the local office of HMRC

49 71 004 1.Goods Covered Goods initially entered under the customs warehousing procedure, now being

transferred to free circulation with a claim to relief from duty and/or VAT under the Returned Goods Relief (RGR) or Community System of Duty Reliefs (CSDR) procedures (the latter being governed by EC Council Regulation 918/83).

2.Notices 236, 317, 340, 341, 342, 361, 364, 365, 366, 367, 368, 369, 371, 373, 374. For some of the Council Regulation 918/83 reliefs, there is no current Notice – details of these can be found in the Tariff Vol 1, Parts 10.3.3 to 10.3.5


Box 44: Enter the appropriate licence details –see Appendix C11 Document code C600 Do not enter a document status code Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate Box 49 must show the identification of the customs warehouse code including the letters denoting the country of issue. In the UK the code will contain 10 digits prefixed “A”, “C”, “D” or “E”, followed by seven numbers, and ending with “GB State “relief claimed under CPC….” and show the appropriate CPC in the 49 00 or 49 23 series detailed in the appropriate public notice as above, or in the list at the end of the Tariff, Vol 3, Appendix E2 as a GEN17 AI Statement. This will then identify the actual relief being claimed.


See the relevant relief CPCs in the 49 00 or 49 23 series

5. Security required See the relevant relief CPCs in the 49 00 or 49 23 series 6. Additional information


7. VAT See the relevant relief CPCs in the 49 00 or 49 23 series 8. Post Clearance Action


9. Notes For administrative purposes this CPC has been created to cover goods transferred from customs warehousing to any of the relief procedures quoted above. The use of the appropriate CPC in box 44 binds the declarant to the conditions of the relief. Make a GEN17 AI Statement. Relief claimed under CPC…


51 INWARD PROCESSING RELIEF (SUSPENSION)

51 00 000 1.Goods Covered Goods being entered to IPR Suspension by either;

• the holder of a specific /Single Community or integrated IPR (suspension) authorisation issued under economic code 01,10,11,12, 31 or 99; or

• the holder of a local /Single Community or integrated IPR (suspension) authorisation issued under economic code 01,10,11,12,30(1), 30 (2), 30 (3), 30 (4), 30 (5), 30 (6), 30 (7), 30 (8), 31 or 99

• goods being entered without payment of customs duty, equivalent goods having previously been exported using prior export equivalence/prior import equivalence without triangulation.


Box 1 enter code IM followed by A, D, Y or Z as appropriate. Box 44 enter

• Document identifier C601 • IP authorisation number • Do not enter a document status code. • Authorisation holders reference number as a GEN 45 AI statement (if any)


• Enter the appropriate licence details –see Appendix C10 Box 47-.Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d Box 47e –if security is not required do not enter an MP code


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5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation or notify the holder if security is required. If security is required a valuation statement will be needed, see the tariff volume 1 part 14 for further information. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place. If CFSP is used to declare the goods, this guarantee is only required for any movements following the submission of the supplementary declaration. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N ,P,Q,S,T,U or V as appropriate


Box 44 –enter the following statements in the additional information box; Declare the full name and address of the supervising Customs Office as a SPOFF statement

7. VAT No import VAT is due on entries made to this CPC 8. Post Clearance Action


9. Notes 9.1 This CPC must not be used for goods entered under a simplified authorisation (see CPC 51 00 001) or for goods previously entered to IPR Drawback or suspension in another Member State (see CPCs 51 41 000 and 51 54 000) 9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979. 9.3 Where CFSP has been used to declare the goods, no processing may be carried out on the goods until the supplementary declaration has been submitted. 9.4 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder. 9.5 Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d. 9.6 IPR suspension allows relief from customs duty, specific customs duty, anti dumping duty and countervailing duty. 9.7 Traders are reminded that failure to submit a suspension return (Form C&E 812) by the due date to their supervising office may lead to having to pay any suspended duty and VAT.

51 00 001 1.Goods Covered Goods being entered to IPR Suspension, using the simplified authorisation procedures

under economic codes 30 (1), 30 (2), 30 (3), 30 (4), 30 (6),30 (7) or 30 (8). The following goods are not eligible to use this procedure and cannot be entered to this CPC;

• for entering goods using simplified import procedures • where it is intended to use simplified export procedures when disposing of



see CPCs • for imports of firearms, ammunition or nuclear material; • where it is intended to use equivalence or triangulation; • where it is intended to use simplified procedures for transferring goods

within the UK or to other Member States;


• for simplified procedures for the aircraft industry and building of satellites; • for simplified procedures for processing IPR goods in a customs warehouse



Box 1 enter code IM followed by A, D, Y or Z as appropriate. Box 44 enter;


• economic code as listed in paragraph 1 • Declare the full name and address of the supervising Customs Office as a

SPOFF statement. For goods entered to IPR using the simplified authorisation procedure enter “NIRU” or the supervising office if assurance has been passed over to local control

• the traders own reference number as a GEN 45 AI statement, if any; • “ECO”= 31,32,33,34,36,37 or 38 –see Volume 3 Appendix C9 • “PRO”=01,02,03,04,05,06 or 07 –see Volume 3 Appendix C9 • “MCP” = 01 or 02 - see Volume 3 Appendix C9 • “ROY”= 01 or 02 - see Volume 3 Appendix C9 • “POD” = 06,07,08,09,10,11,12,13,14,15, 16,17,18, 19,20,21,22,23 or 24 -

see Volume 3 Appendix C9 • appropriate licence details –see Appendix C11 • Document code C601 IP authorisation number IP 9999/999/99

Box 47-.Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d Box 47e –if security is not required do not enter an MP code


—

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation or notify the holder if security is required. If security is required a valuation statement will be needed, see the tariff volume 1 part 14 for further information Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N ,P,Q,S,T,U or V as appropriate


—



9. Notes 9.1 IPR suspension allows relief from customs duty, specific customs duty, anti dumping duty and countervailing duty. 9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.3 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder. 9.4 Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d 9.5 Traders are reminded that failure to submit a return (Form C99) by the due date, either to NIRU or to their supervising office (if appropriate) may lead to having to pay any suspended duty and VAT. They are also reminded that they must use relevant re-export CPCs in the 31 51 series or note the other means of disposal.

51 00 002


1.Goods Covered Goods imported from outside the Community , without payment of customs duty or VAT, under triangulation prior export equivalence (EX/IM)


Box 1 Enter code IM followed by A, D, Y or Z as appropriate. Box 44 Enter document identifier C601 ,

• IP authorisation number • Do not enter a document status code • Authorisation holders reference number as a GEN 45 AI statement (if

any) • Enter the appropriate licence details – see Appendix C11

Box 46 Statistical value Box 47 Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d Box 47e If security is not required do not enter an MP code


For goods imported to replace equivalent goods previously exported (EX/IM) 3 copies i.e. the original and copies 1 and 2 of form INF5 stamped by customs where the export took place must be presented. If the quantity being imported is more than the quantity shown on the INF5, the excess balance can be entered to free circulation (with payment of duty) or may be entered to another authorised relief. If the excess balance is to be entered to IPR, CPC 51 00 000 should be used.

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation or notify the holder if security is required. If security is required a valuation statement will be needed, see the tariff volume 1 part 14 for further information. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N ,P,Q,S,T,U or V as appropriate

6. Additional information Box 44 – enter the following statements in the additional information box; • Declare the full name and address of the supervising Customs Office as a

SPOFF statement

7. VAT No import VAT is due on entries made to this CPC 8. Post Clearance Action Enquiries must be addressed to the supervising office whose address is in Box 44 9. Notes 9.1 Agents must have prior written approval from the authorisation holder to enter

goods to IPR on their behalf and ensure a copy of the entry is returned to the holder. 9.2 Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d 9.3 This CPC must not be used for goods entered under a simplified authorisation (see CPC 51 00 001) or for goods previously entered to IPR Drawback or suspension in another Member State (see CPCs 51 41 000 and 51 54 000) 9.4 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979.

51 00 003 1.Goods Covered Goods being entered to IPR Suspension (VAT only), using the simplified

authorisation procedures under economic codes 30 (1), 30 (2), 30 (3), 30 (4), 30 (6), 30 (7) or 30 (8). The following goods are not eligible to use this procedure and cannot be entered to this CPC;


the goods;


• for goods entered under economic codes 01, 10, 11, 12, 30 (5), 31 or 99 • for goods that appear in Commission Regulation 2454/93 Annex 44C which


see CPCs 51 71 001 /51 78 001 • for imports of firearms, ammunition or nuclear material; • where it is intended to use equivalence or triangulation; • where it is intended to use simplified procedures for transferring goods




Box 1 enter code IM followed by A, D ,Y or Z as appropriate. Box 44 enter;

• document code C601 IP authorisation number IP 9999/999/99 • Do not enter a document status. • Declare ‘Simplified authorisation’, IPR authorisation reference number

IP/9999/999/99 as a 00100 AI statement for goods entered to simplified IPR • economic code as listed in paragraph 1 • Declare the full name and address of the supervising Customs Office as a


• the traders own reference number as a GEN 45 AI statement, if any; • VAT registration number (if appropriate) • “ECO”= 31,32,33,34,36, 37 or 38 –see Volume 3 Appendix C9 • “PRO”=01,02,03,04,05,06 or 07 –see Volume 3 Appendix C9 • “MCP” = 01 or 02 - see Volume 3 Appendix C9 • “ROY”= 01 or 02 - see Volume 3 Appendix C9 “ • POD” = 06,07,08,09,10,11,12,13,14,15, 16,17,18, 19,20,21,22,23 or 24 -

see Volume 3 Appendix C9

• Enter the appropriate licence details –see Appendix C11 Box 47-.Enter ‘VAX’ as the last 3 characters in the VAT line. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d Box 47e –if security is not required do not enter an MP code

4. Additional documents required —





9. Notes 9.1 IPR suspension allows relief from customs duty, specific customs duty, anti dumping duty and countervailing duty. 9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.3 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder. 9.4 Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD”


in Box 47c and enter the amount payable as 0.00 in Box 47d 9.5 Traders are reminded that failure to submit a return (Form C99) by the due date, either to NIRU or to their supervising office (if appropriate) may lead to having to pay any suspended VAT. They are also reminded that they must use relevant re-export CPCs in the 31 51 series or note the other means of disposal.

51 00 004 1.Goods Covered Goods imported from outside the Community without payment of customs duty or

VAT under prior import equivalence (IM/EX) triangulation 2.Notice 221 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate. Box 44 enter:

• document identifier C601 , • IP authorisation number • Do not enter a document status • Authorisation holders own reference (if any) • If you require an INF9 certified enter document code C610 and status

code AC • appropriate licence identifier from Appendix C11 • Declare the full name and address of the supervising Customs Office

as a SPOFF Statement Box 46 –statistical value Box 47-.Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d Box 47e –if security is not required do not enter an MP code


.For goods imported to IPR that are to be released to free circulation with equivalent goods to be exported at a later date (IM/EX),form INF9 (original and 3 copies) must be presented (Boxes 1 to 8 completed) with the declaration. Provided the customs office of entry is satisfied ,Box 11 of the INF9 will be certified. Copy 3 of the INF9 will be sent to the supervising office for the IPR authorisation, the original and copies 1 and 2 will be returned to the agent / importer.

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorization or notify the holder if security is required. If security is required a valuation statement will be needed, see the tariff volume 1 part 14 for further information. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P, T, U, V as appropriate


—

7. VAT No import VAT is due on entries made to this CPC



9. Notes 9.1 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder. 9.2 Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d

51 00 A01

1.Goods Covered Non Community products intended for re –export outside of the customs territory of the Community entered to IPR Suspension where prior export of the compensating


products are obtained from milk and milk products. • the holder of a specific /Single Community or integrated IPR (suspension)

authorisation issued under economic code 10,11,12 or 99; or • the holder of a local /Single Community or integrated IPR (suspension)

authorisation issued under economic code 10,11,12,30(1), 30 (2), 30 (3), 30 (4), 30 (5), 30 (6), 30 (7), 30 (8), 30 (9) or 99 or

• goods being entered without payment of customs duty, equivalent goods having previously exported by the same authorisation holder using prior export equivalence


Box 1 enter code IM followed by A or D as appropriate. Box 44 enter:

• document identifier C601 , • IP authorisation number • Do not enter a document status code. • Authorisation holders reference number as a GEN 45 AI statement (if any) • If you require an INF9 certified enter document code C610 and status code

AC • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement Box 47-.Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty. Box 47e –if security is not required do not enter an MP code


For goods imported to IPR that are to be released to free circulation with equivalent goods to be exported at a later date (IM/EX),form INF9 (original and 3 copies) must be presented (Boxes 1 to 8 completed) with the declaration. Provided the customs office of entry is satisfied ,Box 11 of the INF9 will be certified. Copy 3 of the INF9 will be sent to the supervising office for the IPR authorisation, the original and copies 1 and 2 will be returned to the agent / importer

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorization or notify the holder if security is required. If security is required a valuation statement will be needed, see the tariff volume 1 part 14 for further information. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221) from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P, T, U, V as appropriate


—




9. Notes 9.1 This CPC must only be used to enter IPR suspension where prior export of the compensating products is obtained from milk and milk products. 9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.3 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder. 9.4 Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d 9.5 IPR suspension allows relief from customs duty, specific customs duty, anti dumping duty and countervailing duty.

51 00 A04


1.Goods Covered Goods being entered to IPR Suspension (VAT only) by either; • the holder of a specific /Single Community or integrated IPR (suspension)

authorisation issued under economic code 01,10,11,12,31 or 99; or • the holder of a local /Single Community or integrated IPR (suspension)

authorisation issued under economic code 01,10,11,12,30(1), 30 (2), 30 (3), 30 (4), 30 (5), 30 (6), 30 (7), 30 (8), 31 or 99


Box 1 enter code IM followed by A, D, Y or Z as appropriate. Box 44 enter document identifier C601 ,

• IP authorisation number • Do not enter a document status code. • Authorisation holders reference number as a GEN 45 AI statement (if any) • VAT registration number as a GEN 45 A1 statement (if applicable) • Enter the appropriate licence details –see Appendix C11

Box 47-.Enter ‘VAX’ as the last 3 characters in the rate column. Box 47e –if security is not required do not enter an MP code


—

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation or notify the holder if security is required. If security is required a valuation statement will be needed, see the tariff volume 1 part 14 for further information. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place. If CFSP is used to declare the goods, this guarantee is only required for any movements following the submission of the supplementary declaration. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N ,P,Q,S,T,U or V as appropriate


Box 44 – enter the following statements in the additional information box; • Declare the full name and address of the supervising Customs Office as a

SPOFF statement



9. Notes 9.1 This CPC must not be used for goods entered under a simplified authorisation (see CPC 51 00 001) or for goods previously entered to IPR suspension VAT only in another Member State(see CPC 51 54 A04) 9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.3 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder. 9.4 Where CFSP has been used to declare the goods, no processing may be carried out on the goods until the supplementary declaration has been submitted. 9.5 Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d. 9.6 Traders are reminded that failure to submit a suspension return (Form C&E 812) by the due date to their supervising office may lead to having to pay any suspended VAT.

51 21 000 1.Goods Covered Goods being entered to IPR Suspension after temporary exportation under OPR by

either; • the holder of a specific /Single Community or integrated IPR (suspension)

authorisation issued under economic code 01,10,11,12, 31 or 99; or • the holder of a local /Single Community or integrated IPR (suspension)

authorisation issued under economic code 01,10,11,12,30(1), 30 (2), 30 (3),


30 (4), 30 (5), 30 (6), 30 (7), 30 (8), 31 or 99 2.Notice 221, 235 3. Specific Fields in the declaration/notes on completion

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

Box 40 enter previous document class “Z”, zzz and reference to the related Export Entry in the format EPU-Number-Date Box 44 enter

• Document code C019 • Do not enter a document status • OPR authorisation reference number • Document code C601 • do not enter a document status code • IPR authorisation reference • However, where no details have been entered in box 40 security will be

required until the evidence of export under OPR is provided (see para 5). • Document code C604 followed by document status code AC if an INF2 is

present and certification is required • Document code C611 (if identification is based on the international

information document form C1055 which must be attached to the declaration.) followed by document status code AC if present and certification is required

• the appropriate licence details –see Appendix C11 • enter document code 9AID/AIV as appropriate and status code UP / JP as

required.


• Form C&E 1154 • where the goods are re-imported to the community under OPR triangulation

completed forms INF1 (detailing duty suspended under IPR) and INF2 must be attached

5. Security required Where delivery is required prior to production of the certificate of posting or details

of the previous export entry have not been entered in box 40, security for potential charges on the full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘Q’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47.


Box 44 –enter the following in the additional information box; • The endorsement “Relief claimed under Article 123 of Council Regulation

2912/93” as a GEN19 AI Statement • If it is intended to triangulate the compensating products to another Member

State after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate. This will need to be certified by Customs at either the supervising office or EPU along with the export declaration Enter document code C604 followed by document status code AC if an INF2 is present and certification is required

• Declare the full name and address of the supervising Customs Office for the IPR importer as a SPOFF statement;



9. Notes 9.1 IPR suspension allows relief from customs duty, specific customs duty, anti dumping duty and countervailing duty 9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.3 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder.

51 21 001 1.Goods Covered Goods being entered to IPR Suspension (by the holder of a specific /Single

Community or integrated IPR (suspension) authorisation) following temporary export


for repair under OPR simplified repair procedure


Box 1 enter code IM followed by A, D, Y or Z as appropriate. Box 44 –see note 6

• Enter the appropriate licence details –see Appendix C11


• Form C & E 1154 together with supporting invoices / worksheets • Reference to the previous CHIEF export entry number • If this consignment is the second or later in a series of ‘split consignments’,




5. Security required Where delivery is required prior to production of the certificate of posting or details of the previous export entry have not been entered in box 40, security for potential charges on the full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘Q’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47.


Box 44 –enter the following in the additional information box; • Document code C019 OP 9999/999/99 • Do not enter a document status code. • Declare ‘Simplified authorisation’, OPR authorisation reference number

OP/9999/999/99 as a 00100 AI statement for goods entered to simplified OPR

• Document code C601 • Do not enter a document status code • IPR authorisation reference • Authorisation holders reference number as a GEN 45 AI statement (if any) • However, where no details have been entered in box 40 security will be

required until the evidence of export under OPR is provided (see para 5). • If it is intended to triangulate the compensating products to another Member

State after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate. This will need to be certified by Customs at either the supervising office or EPU along with the export declaration Enter document code C604 followed by document status code AC if an INF2 is present and certification is required

• Document code C611 (if identification is based on the international information document form C1055 which must be attached to the declaration.) followed by document status code AC if present and certification is required

• Declare the full name and address of the supervising Customs Office for the

IPR importer as a SPOFF statement

• Statement ‘Relief claimed under Article 123 of Council Regulation 2913/92 as a GEN19 AI Statement




51 41 000 1.Goods Covered Goods previously entered to IPR drawback in another Member State being entered to

IPR suspension. by either;


• the holder of a specific /Single Community or integrated IPR (suspension) authorisation issued under economic code 01,10,11,12,31 or 99; or



Box 1 enter code IM followed by A, D, Y or Z as appropriate. Box 44 enter;

• document identifier C601 , • IP authorisation number • Do not enter a document status code. • Authorisation holders reference number as a GEN 45 AI statement (if any)

Box 47 see note 3 for CPC 51 00 000. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d.


An authenticated Form INF1 is required

5. Security required Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N ,P,Q,S,T,U or V as appropriate


Box 44 –enter the following in the additional information box; • the economic code (this must be one of those listed above) • Declare the full name and address of the supervising Customs Office as a

SPOFF statement • The endorsement “IP/S” goods ‘Duty based on INF1’ or ‘Duty not based on

INF1’ as appropriate as a GEN01 or 02 AI statement 7. VAT No import VAT is due on entries made to this CPC 8. Post Clearance Action



• “IP/D goods”, • Mercancias PA/R, • AF-T varer, • AV/R-Waren, • Aioinayiaoa AO/A, • Marchandis PA/R, • Merci PA/R, • AV/T –goederen, • Mercadorias AA/D, • SJ-T-tavarolta or AF/R-varor (Commission Regulation 2454/93 Article

550) 9.2 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder

51 41 001 1.Goods Covered Goods previously entered to IPR Drawback in another Member State, now being

entered to IPR Suspension using the simplified authorisation procedures under economic codes 30 (1), 30 (2), 30 (3), 30 (4), 30 (7) or 30 (8).


Box 1 enter code IM followed by A, D, X or Y as appropriate. Box 44 enter;

• document code C601 IP authorisation number IP 9999/999/99 • do not declare a document status code • Declare ‘Simplified authorisation’, IPR authorisation reference number

IP/9999/999/99 as a 00100 AI statement for goods entered to simplified IPR • economic code as listed in paragraph 1


• Declare the full name and address of the supervising Customs Office as a SPOFF statement. For goods entered to IPR using the simplified authorisation procedure enter “NIRU” or the supervising office if assurance has been passed over to local control

• the traders own reference number as a GEN 45 AI statement, if any; • “ECO”= 31,32,33,34,37 or 38 –see Volume 3, Part 4, Appendix C9 • “PRO”=01,02,03,04,05,06 or 07 –see Volume 3, Part 4, Appendix C9 • “MCP” = 01 or 02 - see Volume 3, Part 4, Appendix C9 “ROY”= 01 or 02 • - see Volume 3, Part 4, Appendix C9 • “POD” = 06,07,08,09,10,11,12,13,14,15, 16,17,18, 19,20,21,22,23 or 24 -

see Volume 3, Part 4, Appendix C9


—


—




51 51 000 1.Goods Covered Goods previously entered to IPR suspension now being transferred to another IPR

suspension authorisation holder.




—



Box 44 –enter • document code C601 • IP authorisation number • Do not enter a document status code • Authorisation holders reference number as a GEN 45 AI statement–if any • Declare the full name and address of the supervising Customs Office as a



• the economic code (this must be one of those listed above) • Authorisation holders own reference as a GEN 45 AI statement (if any) • Enter “IP/S goods “ as a 10200 AI Statement only if goods are being

discharged from IPS otherwise do not use • Enter the appropriate licence details –see Appendix C11




51 51 A04

1.Goods Covered Goods previously entered to IPR suspension VAT only now being transferred to another IPR suspension VAT only authorisation holder.


Box 1 enter code IM followed by A or D as appropriate Box 44 enter appropriate licence identifier from Appendix C11


—



Box 44 –enter the following in the additional information box; • document code C601 • IP authorisation number • Do not enter a document status code • Authorisation holders reference number as a GEN 45 AI statement–if any • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement. For goods entered to IPR using the simplified authorisation procedure enter “NIRU” or the supervising office if assurance has been passed over to local control

• the economic code (this must be one of those listed above) • Authorisation holders own reference as a GEN 45 AI statement (if any) • Enter “IP/S goods “ as a 10200 AI Statement only if goods are being

discharged from IPS otherwise do not use




51 53 000 1.Goods Covered Goods entered to a temporary importation relief now being entered to IPR Suspension

by either;


• the holder of a specific /Single Community or integrated IPR (suspension) authorisation issued under economic code 01,10,11,12,31 or 99; or

• the holder of a local /Single Community or integrated IPR (suspension) authorisation issued under economic code 01,10,11,12,30(1), 30 (2), 30 (3), 30 (4), 30 (5), 30 (6), 30 (7), 30 (8), 30 (9) 31 or 99



• document identifier C601 , • IP authorisation number • Do not enter a document status code. • Authorisation holders reference number as a GEN 45 AI statement (if any) • Declare the full name and address of the supervising Customs Office as a




—



—



9. Notes 9.1 This CPC must not be used for goods entered under a simplified authorisation (see CPC 51 00 001) or for goods previously entered to IPR Drawback or suspension in another Member State(see CPCs 51 41 000 and 51 54 000) 9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.3 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder. 9.4 Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d 9.5 IPR suspension allows relief from customs duty, specific customs duty, anti dumping duty and countervailing duty.

51 53 A04 1.Goods Covered Goods entered to a temporary importation relief VAT only now being entered to IPR

Suspension by either; • the holder of a specific /Single Community or integrated IPR (suspension)


authorisation issued under economic code 01,10,11,12,30(1), 30 (2), 30 (3), 30 (4), 30 (5), 30 (6), 30 (7), 30 (8), 30 (9) 31 or 99





SPOFF Statement • Enter the appropriate licence details –see Appendix C11



—

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorization or notify the holder if security is required. If security is required a valuation statement will be needed, see the tariff volume 1 part 14 for further information. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N ,P,Q,S,T,U or V as appropriate


—




51 54 000 1.Goods Covered Goods previously entered to IPR Suspension in another Member State being entered

to IPR Suspension under a local, specific, Single Community or integrated authorisation.



• Document code C601 • do not enter a document status code • IPR authorisation reference • Declare the full name and address of the supervising Customs Office for the

IPR importer as a SPOFF statement;


Box 47 Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d.





Box 44 –enter the following in the additional information box; The endorsement “IP/D” goods ‘Duty based on INF1’ or ‘Duty not based on INF1’ as appropriate as a GEN01 or 02 AI statement.




• “IP/S goods”, • Mercancias PA/S, • AF-S varer, • AV/S-Waren, • Aioinayiaoa AO/A, • Marchandis PA/S, • Merci PA/S, • AV/S –goederen, • Mercadorias AA/S, • SJ-S-tavarolta or AF/S-varor (Commission Regulation 2454/93 Article

549) 9.2 Where goods are subject to commercial policy measures i.e. import licensing or other import restrictions, the SAD should be endorsed by the authorisation holder in the other Member State “Commercial Policy”, ”Politica commercial”, “Handelspolitik”, “Aioneep oieeoeep”, “politique commerciale”, ”politique commerciale”, “Politica commerciale, Commission Regulation (EEC) No 2454/93 Article 549 (2) 9.3 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder

51 54 001 1.Goods Covered Goods previously entered to IPR Suspension in another Member State, now being

entered to IPR Suspension using the simplified authorisation procedures under economic codes 30 (1), 30 (2), 30 (3), 30 (4), 30 (7) or 30 (8).



• Document code C601 IP authorisation number IP 9999/999/99 • Do not enter a document status code • Declare ‘Simplified authorisation’, IPR authorisation reference number



• Authorisation holders reference number as a GEN 45 AI statement, if any; • “ECO”= 31,32,33,34,37 or 38 –see Volume 3, Part 4, Appendix C9 • “PRO”=01,02,03,04,05,06 or 07 –see Volume 3, Part 4, Appendix C9 • “MCP” = 01 or 02 - see Volume 3, Part 4, Appendix C9 • “ROY” = 01 or 02 - see Volume 3, Part 4, Appendix C9 “POD” =

06,07,08,09,10,11,12,13,14,15, 16,17,18, 19,20,21,22,23 or 24 - see


Volume 3, Part 4, Appendix C9 4. Additional documents required

—


—




51 54 A04 1.Goods Covered Goods previously entered to IPR Suspension in another Member State being entered

to IPR Suspension (VAT only) under a local, specific, Single Community or integrated authorisation.



• Box 44 Document code C601 • do not enter a document status code • IPR authorisation reference • VAT registration number as a GEN 45 AI statement (if appropriate) • Declare the full name and address of the supervising Customs Office for the

IPR importer as a SPOFF statement; Box 47 Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d.





Box 44 –enter the following in the additional information box; • The endorsement “IP/S” goods ‘Duty based on INF1’ or ‘Duty not based on

INF1’ as appropriate as a GEN01 or GEN02 AI Statement identifier.




• “IP/S goods”, • Mercancias PA/S, • AF-S varer, • AV/S-Waren,


• Aioinayiaoa AO/A, • Marchandis PA/S, • Merci PA/S, • AV/S –goederen, • Mercadorias AA/S, • SJ-S-tavarolta or AF/S-varor (Commission Regulation 2454/93 Article

549) 9.2 Where goods are subject to commercial policy measures i.e. import licensing or other import restrictions, the SAD should be endorsed by the authorisation holder in the other Member State “Commercial Policy”, ”Politica commercial”, “Handelspolitik”, “Aioneep oieeoeep”, “politique commerciale”, ”politique commerciale”, “Politica commerciale, Commission Regulation (EEC) No 2454/93 Article 549 (2) 9.3 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder

51 71 000 1.Goods Covered Goods removed from a customs warehouse for entry to IPR Suspension under a local,

specific, Single Community or Integrated authorisation.


Box 1 enter code IM followed by A, Y or Z as appropriate. Box 44 enter

• document identifier C601 , • IP authorisation number • Do not enter a document status code. • Authorisation holders reference number as a GEN 45 AI statement (if any) • Document identifier C600 • Do not enter a document status

Box 47 if you are claiming exemption from VAT relief, enter “VAX” in the rate

column of the VAT tax line. A valuation statement will also be required, see tariff vol 1 part 14 for further information. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d.Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


A copy of the declaration with invoices and worksheets for certification of duty.



Box 44 –enter the following in the additional information box; • Declare the full name and address of the supervising Customs Office as a

SPOFF statement




9. Notes 9.1 This CPC must not be used for goods entered under a simplified authorisation (see CPC 51 71 001 or 51 71 004) 9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.3 Agents must have prior written approval from the authorisation holder to enter


goods to IPR on their behalf and ensure a copy of the entry is returned to the holder. 9.4 Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d

51 71 001 1.Goods Covered Customs Warehouse goods being entered to IPR Suspension, using the simplified




require a guarantee (subject to minimum quantities); • for imports of firearms, ammunition or nuclear material; • where it is intended to use equivalence or triangulation; • where it is intended to use simplified procedures for transferring goods




Box 1 enter code IM followed by A, Y or Z as appropriate. Box 44 enter;

• Document code C601 IP authorisation number IP 9999/999/99 • Do not enter a document status code • Declare ‘Simplified authorisation’, • IPR authorisation reference number IP/9999/999/99 as a 00100 AI

statement for goods entered to simplified IPR • Economic code as listed in paragraph 1 • Document code C600 • Do not enter a document status code • Declare the full name and address of the supervising Customs Office as a


• “ECO”= 31,32,33,34,36, 37 or 38 –see Volume 3, Part 4, Appendix C9 • “PRO”=01,02,03,04,05,06 or 07 –see Volume 3, Part 4, Appendix C9

“MCP” = 01 or 02 - see Volume 3, Part 4, Appendix C9 • “ROY”= 01 or 02 - see Volume 3, Part 4, Appendix C9 • “POD” = 06,07,08,09,10,11,12,13,14,15, 16,17,18, 19,20,21,22,23 or 24 -

see Volume 3, Part 4, Appendix C9 Box 44: Enter the appropriate licence details – see Appendix C10 Box 47: Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d Box 47e: If security is not required do not enter an MP code Box 49: Enter A,C,D or E followed by identification number of the customs warehouse and GB


—

5. Security required Security may be required to ensure conditions and obligations of the relief will be


met. The supervising office will state in the authorisation or notify the holder if security is required. If security is required a valuation statement will be needed, see the tariff volume 1 part 14 for further information Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N ,P,Q,S,T,U or V as appropriate


—




51 71 002 1.Goods Covered Goods imported from outside the Community, without payment of customs duty or

VAT, under triangulation being removed from customs warehousing now being entered to IPR Suspension prior export equivalence (EX/IM)



• document identifier C601, • IP authorisation number • Do not enter a document status code. • Authorisation holders reference number as a GEN 45 AI statement (if any) • Document code C600 • Do not enter a document status code • If you require an INF5 certified enter document code C606 and status code


SPOFF Statement • Enter appropriate licence details from Appendix C11

Box 46 –statistical value Box 47-.Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d Box 47e –if security is not required do not enter an MP code Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


For goods imported to replace equivalent goods previously exported (EX/IM) 3 copies i.e. the original and copies 1 and 2 of form INF5 stamped by customs where the export took place must be presented. If the quantity being imported is more than the quantity shown on the INF5, the excess balance can be entered to free circulation (with payment of duty) or may be entered to another authorised relief. If the excess balance is to be entered to IPR, CPC 51 00 000 should be used

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorization or notify the holder if security is required. If security is required a valuation statement will be needed, see the tariff volume 1 part 14 for further information. Security (subject to minimum quantities) is required to cover the movement of any


goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P, T, U, V as appropriate


—



9. Notes 9.1 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder. 9.2 Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d

51 71 003 1.Goods Covered Goods imported from outside the Community, without payment of customs duty or

VAT, under triangulation removed from customs warehousing now being entered to IPR Suspension prior import equivalence (IM/EX)



• document identifier C601 , • IP authorisation number • Do not enter a document status. • Authorisation holders reference number as a GEN 45 AI statement (if any) • Document code C600 • Do not enter a document status code • If you require an INF9 certified enter document code C610 and status code


SPOFF Statement • Enter appropriate licence details from appendix C11

Box 46 –statistical value Box 47-.Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d Box 47e –if security is not required do not enter an MP code Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


For goods imported to IPR that are to be released to free circulation with equivalent goods to be exported at a later date (IM/EX), form INF9 (original and 3 copies) must be presented (Boxes 1 to 8 completed) with the declaration. Provided the customs office of entry is satisfied, Box 11 of the INF9 will be certified. Copy 3 of the INF9 will be sent to the supervising office for the IPR authorisation ,the original and copies 1 and 2 will be returned to the agent / importer

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorization or notify the holder if security is required. If security is required a valuation statement will be needed, see the tariff volume 1 part 14 for further information. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code , M, P, T, U, V as appropriate


—



9. Notes 9.1 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder. 9.2 Where the goods to be entered are liable to Climate Change Levy (tax type code


990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d

51 71 004 1.Goods Covered Customs warehousing goods being entered to IPR Suspension (VAT only), using the

simplified authorisation procedures under economic codes 30 (1), 30 (2), 30 (3), 30 (4), 30 (6), 30 (7) or 30 (8). The following goods are not eligible to use this procedure and cannot be entered to this CPC;








Box 1 enter code IM followed by A, Y or Z as appropriate. Box 44 enter;

• Document code C601 IP authorisation number IP 9999/999/99 • Do not declare a document status code • Document code C600 • Do not enter a document status code • Declare ‘Simplified authorisation’, IPR authorisation reference number

IP/9999/999/99 as a 00100 AI statement for goods entered to simplified IPR.

• Economic code as listed in paragraph 1 • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement. For goods entered to IPR using the simplified authorisation procedure enter “NIRU” or the supervising office if assurance has been passed over to local control

• the traders own reference number as a GEN 45 AI statement, if any; • VAT registration number (if appropriate) • “ECO”= 31,32,33,34,37 or 38 –see Volume 3 Appendix C9 • “PRO”=01,02,03,04,05,06 or 07 –see Volume 3 Appendix C9 • “MCP” = 01 or 02 - see Volume 3 Appendix C9 • “ROY”= 01 or 02 - see Volume 3 Appendix C9 • “POD” = 06,07,08,09,10,11,12,13,14,15, 16,17,18, 19,20,21,22,23 or 24 -

see Volume 3 Appendix C9 Box 44:Enter the appropriate licence details –see Appendix C11 Box 47-.Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d Box 47e –if security is not required do not enter an MP code Box 49 enter A,C,D or E followed by identification number of the customs warehouse


and GB 4. Additional documents required

—

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorization or notify the holder if security is required. If security is required a valuation statement will be needed ,see the tariff volume 1 part 14 for further information Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N ,P,Q,S,T,U or V as appropriate


—




51 71 A01 1.Goods Covered Non Community products intended for re –export outside of the customs territory of

the Community removed from customs warehousing now being entered to IPR Suspension where prior export of the compensating products are obtained from milk and milk products.

• the holder of a specific /Single Community or integrated IPR (suspension) authorisation issued under economic code 10,11,12 or 99; or

• the holder of a local /Single Community or integrated IPR (suspension) authorisation issued under economic code 10,11,12,30(1), 30 (2), 30 (3), 30 (4), 30 (5), 30 (6), 30 (7), 30 (8), 30 (9) or 99 or




• document identifier C601 , • IP authorisation number • Do not enter a document status code. • Authorisation holders reference number as a GEN 45 AI statement(if any) • Document code C600 • Do not enter a document status code • If you require an INF9 certified enter document code C610 and status code


SPOFF Statement Box 47-.Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty. Box 47e –if security is not required do not enter an MP code Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


For goods imported to IPR that are to be released to free circulation with equivalent goods to be exported at a later date (IM/EX),form INF9 (original and 3 copies) must


be presented (Boxes 1 to 8 completed) with the declaration. Provided the customs office of entry is satisfied, Box 11 of the INF9 will be certified. Copy 3 of the INF9 will be sent to the supervising office for the IPR authorisation ,the original and copies 1 and 2 will be returned to the agent / importer



—



9. Notes 9.1 This CPC must only be used to enter IPR suspension where prior export of the compensating products is obtained from milk and milk products. 9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.3 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder. 9.4 Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d 9.5 IPR suspension allows relief from customs duty, specific customs duty, anti dumping duty and countervailing duty.

51 71 A04 1.Goods Covered Customs Warehouse goods being entered to IPR Suspension VAT only by either;




Box 1 enter code IM followed by A, Y or Z as appropriate. Box 44

• document identifier C601 , • IP authorisation number • Do not enter a document status code.

• Authorisation holders reference number as a GEN 45 AI statement (if any) • Document identifier C600 • Do not enter a document status code • VAT registration number (if applicable) • Declare the full name and address of the supervising Customs Office as a

SPOFF statement Box 44:Enter the appropriate licence details –see Appendix C11 Box 47-.Enter ‘VAX’ as the last 3 characters in the rate column. Box 47e –if security is not required do not enter an MP code Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


—

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation or notify the holder if


security is required. If security is required a valuation statement will be needed, see the tariff volume 1 part 14 for further information. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N ,P,Q,S,T,U or V as appropriate


—



9. Notes 9.1 This CPC must not be used for goods entered under a simplified authorisation (see CPC 51 00 001) or for goods previously entered to IPR suspension VAT only in another Member State(see CPC 51 54 A04) 9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.3 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder.

51 78 000 1.Goods Covered Free Zone goods being entered to IPR Suspension by either;


• the holder of a local /Single Community or integrated IPR (suspension) authorisation issued under economic code 01,10,11,12,30(1), 30 (2), 30 (3), 30 (4), 30 (5), 30 (6), 30 (7), 30 (8), , 31 or 99 or




• document identifier C601, • IP authorisation number • Do not enter a document status code. • document identifier C600, • Do not enter a document status code. • Authorisation holders reference number as a GEN 45 AI statement (if any) • Declare the full name and address of the supervising Customs Office as a

SPOFF statement Box 44: Enter the appropriate licence details –see Appendix C11 Box 47-.Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d Box 47e –if security is not required do not enter an MP code Box 49 enter the code Z followed by identification number of the free zone and GB


—

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation or notify the holder if security is required. If security is required a valuation statement will be needed, see the tariff volume 1 part 14 for further information. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place.


Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N ,P,Q,S,T,U or V as appropriate


—




51 78 001 1.Goods Covered Free Zone goods being entered to IPR Suspension, using the simplified authorisation

procedures under economic codes 30 (1), 30 (2), 30 (3), 30 (4), 30 (6), 30 (7) or 30 (8). The following goods are not eligible to use this procedure and cannot be entered to this CPC;



require a guarantee (subject to minimum quantities); • for goods being removed from a customs warehouse or r TI relief see CPCs

51 71 001 / 51 78 001 • for imports of firearms, ammunition or nuclear material; • where it is intended to use equivalence or triangulation; • where it is intended to use simplified procedures for transferring goods





• document code C601 IP authorisation number IP 9999/999/99 • do not enter a document status code • document identifier C600 • do not enter a document status code • Declare ‘Simplified authorisation’, IPR authorisation reference number



• the traders own reference number as a GEN 45 AI statement, if any;


• “ECO” 31,32,33,34, 36, 37 or 38 –see Volume 3 Appendix C9 • “PRO” 01,02,03,04,05,06 or 07 –see Volume 3 Appendix C9 • “MCP” 01 or 02 - see Volume 3 Appendix C9 • “ROY” 01 or 02 - see Volume 3 Appendix C9 • “POD” 06,07,08,09,10,11,12,13,14,15, 16,17,18, 19,20,21,22,23 or 24 - see

Volume 3 Appendix C9 Box 44:Enter the appropriate licence details –see Appendix C11 Box 47-.Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d Box 47e –if security is not required do not enter an MP code Box 49 enter the code Z followed by identification number of the free zone and GB


—



—




51 78 002 1.Goods Covered Free Zone goods being entered to IPR Suspension (VAT only), using the simplified




require a guarantee (subject to minimum quantities); • for goods being removed from a customs warehouse or TI relief see CPCs

51 71 001 / 51 78 001 • for imports of firearms, ammunition or nuclear material; • where it is intended to use equivalence or triangulation; • where it is intended to use simplified procedures for transferring goods

within the UK or to other Member States; • for simplified procedures for the aircraft industry and building of satellites;


• for simplified procedures for processing IPR goods in a customs warehouse or free zone;

• for simplified procedures for commissary stores; • to cut, slice or cook meat for airline meals; • to enter catalysts, agents or production accessories; • to enter ozone depleting substances; • for the IPR Tax Free Shopping Scheme


Box 1 enter code IM followed by A, D, Y or Z as appropriate Box 44 enter;

• document code C601 IP authorisation number IP 9999/999/99 • do not declare a document status code • Declare ‘Simplified authorisation’, IPR authorisation reference number

IP/9999/999/99 as a 00100 AI statement for goods entered to simplified IPR • document identifier C600 • do not declare a document status code • economic code as listed in paragraph 1 • Declare the full name and address of the supervising Customs Office as a


• the traders own reference number as a GEN 45 AI statement , if any; • VAT registration number (if appropriate) • “ECO”= 31,32,33,34, 36, 37 or 38 –see Volume 3 Appendix C9 • “PRO”=01,02,03,04,05,06 or 07 –see Volume 3 Appendix C9 • “MCP” = 01 or 02 - see Volume 3 Appendix C9 • “ROY”= 01 or 02 - see Volume 3 Appendix C9 • “POD” = 06,07,08,09,10,11,12,13,14,15, 16,17,18, 19,20,21,22,23 or 24 -

see Volume 3 Appendix C9 Box 44:Enter the appropriate licence details –see Appendix C11 Box 47-.Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d Box 47e –if security is not required do not enter an MP code Box 49 enter the code Z followed by identification number of the free zone and GB


—

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation or notify the holder if security is required. If security is required a valuation statement will be needed ,see the tariff volume 1 part 14 for further information Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N ,P,Q,S,T,U or V as appropriate


—





51 78 A04 1.Goods Covered Free Zone goods being entered to IPR Suspension (VAT only) by either;





• document identifier C601, • IP authorisation number • Do not enter a document status. • document identifier C600, • Do not enter a document status code.

• Traders own reference number as a GEN 45 AI statement (if any) • VAT registration number as a GEN 45 AI statement (if applicable) • Declare the full name and address of the supervising Customs Office as a

SPOFF statement Box 44:Enter the appropriate licence details –see Appendix C11 Box 47-.Enter ‘VAX’ as the last 3 characters in the rate column. Box 47e –if security is not required do not enter an MP code Box 49 enter the code Z followed by identification number of the free zone and GB


—



—



9. Notes 9.1 This CPC must not be used for goods entered under a simplified authorisation (see CPC 51 00 001) or for goods previously entered to IPR suspension (VAT only) in another Member State(see CPC 51 54 A04) 9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.3 Agents must have prior written approval from the authorisation holder to enter goods to IPR on their behalf and ensure a copy of the entry is returned to the holder.

51 91 000 1.Goods Covered Processing under Customs Control (PCC) goods now being entered to IPR

Suspension by either; • the holder of a specific /Single Community or integrated IPR (suspension)

authorisation issued under economic code 01,10,11,12, 31 or 99; or • the holder of a local /Single Community or integrated IPR (suspension)


authorisation issued under economic code 01,10,11,12,30(1), 30 (2), 30 (3), 30 (4), 30 (5), 30 (6), 30 (7), 30 (8), 31 or 99


Box 1 enter code IM followed by A, D, Y or Z as appropriate. Box 40 enter details of document by which the goods were entered to PCC. State class “Z”, zzz and reference to the related Entry in the format EPU-Number-Date Box 44 enter


SPOFF statement Box 44:Enter the appropriate licence details –see Appendix C11 Box 47-.Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box 47c and enter the amount payable as 0.00 in Box 47d Box 47e –if security is not required do not enter an MP code




—




51 91 A04 1.Goods Covered Processing under Customs Control (PCC) goods now being entered to IPR

Suspension (VAT only) by either; • the holder of a specific /Single Community or integrated IPR (suspension)


authorisation issued under economic code 01,10,11,12,30(1), 30 (2), 30 (3), 30 (4), 30 (5), 30 (6), 30 (7), 30 (8), 31or 99



Box 1 enter code IM followed by A, D, Y or Z as appropriate. Box 40 Details of the declaration by which the goods were entered to PCC in the format EPU, entry number and date Box 44 enter

• document identifier C601 , • IP authorisation number • Do not enter a document status code. • Authorisation holders reference number as a GEN 45 AI statement (if any) • VAT registration number as a GEN 45 AI statement (if applicable) • Declare the full name and address of the supervising Customs Office as a

SPOFF statement Box 40 enter previous document class “Z”, zzz and reference to the related Export Entry in the format EPU-Number-Date Box 47-.Enter ‘VAX’ as the last 3 characters in the rate column. Box 47e –if security is not required do not enter an MP code


—



—




51 92 000 1.Goods Covered Goods previously entered to processing under customs control (PCC) in another

Member State now being entered to IPR Suspension by either; • the holder of a specific /Single Community or integrated IPR (suspension)


authorisation issued under economic code 10,11,12,30(1), 30 (2), 30 (3), 30 (4), 30 (5), 30 (6), 30 (7), 30 (8), 30 (9) or 99


Box 1 enter code IM followed by A or D as appropriate. Box 40 Enter details of the declaration by which the goods were entered to PCC in the format EPU, Entry Number and Date Box 44 enter • document identifier C601 ,


• IP authorisation number • Do not enter a document status code. • Authorisation holders reference number as a GEN 45 AI statement (if any) • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement • Licence identifier from Appendix C11



—



—




51 92 A04 1.Goods Covered Goods previously entered to processing under customs control (PCC) in another

Member State now being entered to IPR Suspension VAT only by either; • the holder of a specific /Single Community or integrated IPR (suspension)


authorisation issued under economic code 10,11,12,30(1), 30 (2), 30 (3), 30 (4), 30 (5), 30 (6), 30 (7), 30 (8), 30 (9) or 99 or


Box 1 enter code IM followed by A or D as appropriate. Box 40 Enter details of the declaration by which the goods were entered to PCC in the format EPU, Entry Number and Date Box 44 enter

• document identifier C601 , • IP authorisation number • Do not enter a document status code. • Authorisation holders reference number as a GEN 45 AI statement (if any)



• . Licence identifier –see Appendix C11 Box 47-.Enter ‘VAX’ as the last 3 characters in the rate column. Box 47e –if security is not required do not enter an MP code




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53

53 00 000 Note: This CPC may ONLY BE USED where a Full, Single Community or Integrated TI relief authorisation is held. 1.Goods Covered Non Community goods entered to Temporary importation relief Total relief from

customs duties and import VAT claimed in accordance with Commission Regulation (EEC) No 2454/93

2.Notice • 28 Importing aircraft parts, aircraft spare part depots and temporary importation of civil aircraft,

• 200 - Temporary Importation, • 306 - Temporary Importation - containers & pallets , • 308 - Temporary Importation –Means of Transport, • 702/9 - VAT: Imports Customs procedures with economic impact, End-Use

Relief and Free Zones 3. Specific Fields in the Box 1 in the first sub-division enter ‘IM’ , In the second sub-division (see Volume 3


declaration/notes on completion (see Tariff Volume 3 Part 6)

part 4B (Imports) • Full declaration enter A or D as appropriate • Where TI authorisation includes use of CFSP enter Y or Z as appropriate.

Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee Box 31-the description of the goods, this should correspond to the description stated in the TI authorisation. Box 33-. enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 – enter:

• Document code N990 (do not enter a document status code); • The TI relief authorisation number held in the LCO scheme format i.e. TI/4

digit LCO office / 3 digit LCO reference / 2 digit LCO year (see Appendix C11)

• The name and address of the supervising office responsible for the TI authorisation as a SPOFF statement (see Appendix C9)

• Enter the appropriate licence details where applicable –see Appendix C11 • Where security is required for the TI relief claimed enter document codes

9AID and 9AIV and status code UP; • Where no security is required enter document codes 9AID and 9AIV and

status code JP Box 54-State the type of representation


—

5. Security required Security is required for all TI reliefs except where relief is claimed under Commission Regulation (EEC) No 2454/93:

• Article 565 –Disaster relief material intended for State approved bodies • Article 566 –Medical, surgical and laboratory equipment intended for a

hospital or medical institution. • Article 571(b) – packings imported empty

Where required, security for the amount of customs duties and /or import VAT potentially due must be provided by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U or V as appropriate


—

7. VAT See note 5, no VAT certificate will be issued. 8. Post Clearance Action

Enquiries must be addressed to the supervising office identified in box 44

9. Notes 9.1 Use of this CPC constitutes a declaration by the authorisation holder that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7

53 00 001 Note: This CPC may ONLY BE USED where a Full, Single Community or TI relief Integrated authorisation is held. 1.Goods Covered Non Community goods entered to Temporary importation relief where import VAT

only is due. Relief from import VAT claimed in accordance with Commission Regulation (EEC) No 2454/93

2.Notice • 28 (Importing aircraft parts, aircraft spare part depots and temporary importation of civil aircraft),

• 200 -Temporary Importation • 306 -Temporary Importation - containers & pallets • 308 -Temporary Importation –Means of Transport • 702 /9- VAT: Imports Customs procedures with economic impact, End-Use

Relief and Free Zones 3. Specific Fields in the declaration/notes on completion

Box 1 - in the first sub-division enter ‘IM’, in the second sub-division (see Volume 3 part 4B Imports)

• Full declaration enter A or D as appropriate


• Where TI authorisation includes use of CFSP enter Y or Z as appropriate. Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee Box 31- the description of the goods, this should correspond to the description stated in the TI authorisation. Box 33 - enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 -.

• Document code N990 (do not enter a document status code); • Where security is required for the TI relief claimed enter document code

9AIV and status code UP; where no security is required enter 9AIV and status code JP

• The TI relief authorisation number held in the LCO scheme format i.e. TI/4 digit LCO office / 3 digit LCO reference / 2 digit LCO year (see Appendix C11)

• The name and address of the supervising office responsible for the TI authorisation as a SPOFF statement (see Appendix C9)

• Enter the appropriate licence details where applicable –see Appendix C11

Box 54-State the type of representation 4. Additional documents required

—

5. Security required Security is required for all TI reliefs except where relief is claimed under Commission Regulation (EEC) No 2454/93;



Where required, security for the amount of import VAT potentially due must be provided by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U or V as appropriate


—

7. VAT See Note 5. No VAT certificate will be issued. 8. Post Clearance Action


9. Notes 9.1 Use of this CPC constitutes a declaration by the authorisation holder that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979

53 00 002 Note: A partially completed SAD declaration may be presented-see paragraph 3 for details of fields required. 1.Goods Covered Goods being entered to an approved Aircraft Spare Parts Depot (ASPD) 2.Notice 28 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A, or D as appropriate .In addition only the following fields need to be input to CHIEF: 1,2,5,6,8,14(only if different to 8), 15a, 21, 22, 33, 38, 42, 44, 45 and 47.On the hard copy SAD as well as the above boxes 31 and 54 must be completed. Box 44 enter

• document identifier code N990: do not enter a status code. • ASPD Authorisation number AS nnnn\nnn\nn • Enter document code 9AID/9AIV and status codes JP/UP/XU as

appropriate. • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement



A list of spare parts and their total value with the relevant rate for each part

5. Security required Security will not normally be required but if required enter MP code N,P,Q,,S,T,U or V as appropriate in Box 47. If no authorisation number is entered in box 44 security will be required


—

7. VAT No VAT is required, unless an authorisation number is not entered in Box 44


Address any enquiries to the supervising office in box 44

9. Notes —

53 00 003 1.Goods Covered Temporary importation using a TI relief simplified authorisation for goods liable to

import VAT only. Relief is claimed in accordance with Commission Regulation EEC (No) 2454/93, under the Article stated for the corresponding TI relief simplified authorisation CPC’s identified for duty and VAT: 53 00 D04 – personal effects / goods for sports purposes (Article 563) 53 00 D05 – welfare materials for seafarers (Article 564) 53 00 D06 – disaster relief materials (Article 565) 53 00 D07 – medical, surgical and laboratory equipment (Article 566) 53 00 D08 - animals (Article 567) 53 00 D09 - frontier zones (Article 567 (a) & (b)) 53 00 D10 – sound, image or data carrying material (Article 568a) 53 00 D11 – publicity material (Article 568a) 53 00 D12 – professional equipment (Article 569) 53 00 D13 - educational material and scientific equipment (Article 570) 53 00 D15 – packings (empty) (Article 571b) 53 00 D18 – goods subject to tests/ experiments/demonstrations (Article 573a) 53 00 D20 – goods used to carry out tests/ experiments /demonstrations (Article 573c) 53 00 D21 – samples (Article 574) 53 00 D23 - goods for exhibition or use at events (Article 576.1) 53 00 D25 - works of art, collectors items and antiques (Article 576(3)(a)) 53 00 D26 - goods other than newly manufactured ones imported with a view to their sale by auction (Article 576(3)(b)) 53 00 D27 - spare parts, accessories and equipment for use in the repair and maintenance, including overhaul adjustments and preservation of goods held under TI relief (Article 577)

1.1 This CPC must not be used for eligible goods identified under CPC’s: …………… • 53 00 D03 - Means of road, rail, sea and inland waterway transport - see CPC 53

00 004


• 53 00 D16 - Moulds, dies blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles-see CPC 53 00 005

• 53 00 D17 – Special tools and instruments see CPC 53 00 006 • 53 00 D19 – goods subject to acceptance tests ,experiments or demonstrations

see CPC 53 00 007 • 53 00 D22 - Replacement means of production-see CPC 53 00 008 • 53 00 D24 – Goods for approval-see CPC 53 00 009 • 53 00 D28 / 53 00 D29 – other forms of total relief –see CPC 53 00 010

2.Notice 200 – Temporary Importation 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate. Box 31-. the description of the goods sufficiently precise to enable immediate and unambiguous identification to be made. Box 44 - See note 3 for the corresponding TI relief CPC identified for duty and VAT. Enter the appropriate licence identifier where applicable see Appendix C11. Where security is required for the TI relief claimed enter document code 9AIV and status code UP; where no security is required enter 9AIV and status code JP. If an INF6 is present and requires certification by Customs enter document code C607 followed by document status code AC. Box 54-State the type of representation


see completion note 4 for the corresponding TI relief CPC for duty and VAT

5. Security required Where the corresponding TI relief CPC identified for duty and VAT requires security, security to cover import VAT must be by cash deposit or guarantee. In Box 47 enter MP code , N, P, Q ,S, T, U, V as appropriate


—

7. VAT Security provided at Box 5 must cover the amount of VAT potentially due. No VAT certificate will be issued.


Enquiries must be addressed to National Temporary Imports Section Custom House, Furness Quay, Salford M5 2XX Tel 0161 261 7211 /12 Email: [email protected]

9. Notes See note 9 for the corresponding TI relief CPC’s identified for duty and VAT

53 00 004 NOTE: this CPC should NOT be used unless HMRC have concerns over eligibility or entitlement to claim relief using ‘any other act’ or ‘oral declaration’ procedures and have instructed that a formal SAD declaration must be made 1. Goods Covered Temporary importation (Simplified TI authorisation Means of transport liable to

import VAT only for private or commercial transport use by a person: • established outside the EC; or • a person established inside the EC IN CIRCUMSTANCES IDENTIFIED

IN NOTICE 308 SECTION 11 Relief from import VAT claimed under Commission Regulation (EEC) No 2454/93 Articles 558-561. Means of transport eligible for relief

• Motorised road vehicles including cycles with engines, trailers / caravans imported with the vehicle or separately, component parts, normal accessories and equipment imported with the vehicle;

• Rail transport (rail engines, railcars and rolling stock) of any description • Sea going vessels of any description used to transport goods or persons

including pleasure craft such as yachts; and • Inland waterway vessels of any description used to transport goods to

persons Where liable to customs duties and import VAT see CPC 53 00 D03 Note This CPC should not be used for means of transport temporarily imported other than for transport purposes. For details of other TI reliefs that may be available (for example sports purposes or exhibition, testing), see notice 200 Temporary Importation


2. Notice 308 Temporary Importation – means of transport 3. Specific Fields in the declaration/notes on completion

Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (see Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the means of transport are to be delivered. Note: agents should not be shown as the consignee. Box 31-enter a clear description of the means of transport using their usual commercial description in sufficient details to allow them to be identified including the method of identification e.g. registration document, identification numbers, chassis number, vehicle identification number Box 33 – enter the Commodity Code for the means of transport described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports. Box 44 – (additional information) enter: • Document code N990 (do not enter a document status code); • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9); • the purpose of the importation including the sequence and locations where the

means of transport are to be used as a GEN30 AI Statement (see Appendix C9). • (authorisation holder),name and address of the person who will be using the

means of transport or is responsible for arranging for the means of transport to be used on their behalf ,if other than named in box 8 as a GEN21 AI Statement(see Appendix C9);

• the name and address of the person who will use the means of transport if other than the authorisation holder as a GEN27 AI Statement (see Appendix C9)

The time the means of transport will remain in the EC as a GEN28 AI Statement (see Appendix C9)

• enter the appropriate licence identifier see Appendix C11 Box 54-State the type of representation


—

5. Security required Security to cover import VAT potentially due must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, or V as appropriate for each tax line


—

7. VAT See Box 5. No VAT certificate will be issued. 8. Post Clearance Action

Enquiries must be addressed to National TI Section, Custom House, Furness Quay, Salford M50 3XN Tel 0161 261 7211 / 12 E Mail: [email protected]

9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Means of transport must be re-exported from the EC using CPC 31 53 000 within the periods identified in Notice 308 if a longer period is required contact the office at note 8 9.3 Security will be brought to account if it is established that the person and / or means of transport is not eligible for relief. 9.4 Records concerning import, use and re- export under TI arrangements are required to be kept for 4 years.

53 00 005 1.Goods Covered Temporary Importation of Moulds, dies, blocks, drawings, sketches, measuring,

checking and testing equipment and other similar articles liable to import VAT only, using a simplified authorisation. Relief from import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 572 (1). The goods must be: • owned by a person established outside the EC; and • for use in manufacturing by a person established in the EC; and • at least 75 % of the goods produced from their use will be exported from the EC. For eligible goods liable to customs duties and import VAT see CPC 53 00 D16


2. Notice 200 Temporary Importation 3. Specific Fields in the declaration/notes on completion

See note 3 for CPC 53 00 D16


If an application is being made for a Simplified Single Community authorisations and an original and 2 copies of form INF6 are being presented, enter code C607 in Box 44 followed by document status code AC.

5. Security required Security for import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P , S ,T ,U or V as appropriate for each tax line


—

7. VAT See note 5. No VAT certificate will be issued 8. Post Clearance Action

Enquiries must be addressed to: National TI Section, Custom House, Furness Quay, Salford M50 3XN Tel 0161 261 7211 / 12 E mail: [email protected]

9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 are required to be used for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may remain for use under TI relief is 24 months. 9.4 When goods in box 31 are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.5 To transfer these goods to another TI authorisation holder or to another customs procedure see Notice 200 9.6 To discharge TI arrangements evidence of re-export (see note 9.4) together with details of the goods produced and evidence that at least 75% of those goods have been exported from the EC must be sent to the office at note 8, see Notice 200 9.7 Records concerning import, use and re-export under TI arrangements are required to be kept for 4 years after disposal of the goods.

53 00 006 1.Goods Covered Temporary Importation of special tools and instruments liable to import VAT only,

to manufacture goods that will be exported, using a simplified authorisation. Relief from import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 572 (2). The goods must be:

• owned by a person established outside the EC; • made available free of charge to a person established in the EC for the

manufacture of goods; and • all goods produced using the tools and instruments are to be exported from

the EC. For tools and instruments liable to customs duties and import VAT see CPC 53 00 D17

2.Notice 200 Temporary Importation 3. Specific Fields in the declaration/notes on completion



If an application is being made for a Simplified Single Community authorisation and an original and 2 copies of form INF6 are being presented, enter code C607 in Box 44 followed by document status code AC.

5. Security required Security for import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, S, T, U or V, as appropriate for each tax line


Evidence of non EC ownership of the goods identified in box 31 and their availability being made free of charge in the EC must be sent to the office at note 8 including a reference to this TI relief import entry declaration number.


Enquiries must be addressed to: National Temporary Importation Section, Custom House,


Furness Quay, Salford M50 3XN Tel 0161 261 7211/ 7212 E mail: [email protected]

9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 are required to be used for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may remain for use under TI relief is 24 months. 9.4 When goods in box 31 are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.5 To transfer these goods to another TI authorisation holder or to another customs procedure see Notice 200 9.6 To discharge TI arrangements evidence of re-export (see note 9.4) together with details of the all goods produced and evidence of their export from the EC must be sent to the office at note 8, see Notice 200 9.7 Records concerning import, use and export under TI arrangements are required to be kept for 4 years after disposal of the goods.

53 00 007 1.Goods Covered Temporary Importation using a simplified authorisation of goods liable to import

VAT only , that will be subject to satisfactory acceptance tests in connection with a sales contract containing provisions of the satisfactory acceptance tests and subjected to those tests. Relief from import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 573 (b) For eligible goods liable to customs duties and import VAT see CPC 53 00 D19 For goods used to carry out tests or goods subject to tests, experiments or demonstrations see CPC 53 00 003.


• See completion note 3 for CPC 53 00 D19



5. Security required Security for import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, S, T ,U or V as appropriate for each tax line


Details of the sales contract containing provisions of the satisfactory acceptance tests must be sent to the office at note 8 with a reference to this import entry declaration number

7. VAT See note 5. No VAT certificate will be issued. 8. Post Clearance Action

Enquiries must be addressed to: National Temporary Importation Section, Custom House, Furness Quay, Salford M50 3XN Tel 0161 261 7211 / 12 E mail: [email protected]

9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 are required to be used for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may remain for use under TI relief is 6 months. In exceptional circumstances this period may be extended within reasonable limits, full details of why an extension is required must be provided. 9.4 If the goods are not accepted after tests and the goods are to be re-exported from


the EC a declaration using CPC 31 53 000 must be made. If the goods are accepted and will remain in the EC a diversion entry to free circulation should be made using CPC 40 53 000.9.5 Records concerning import, use and re-export under TI arrangements are required to be kept for 4 years after disposal of the goods.

53 00 008 1.Goods Covered Temporary Importation of replacement means of production liable to import VAT

only, made temporarily available to a customer by a supplier or repairer pending delivery or repair of similar goods, using a simplified authorisation. Relief from import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 575 For eligible goods liable to customs duties and import VAT see CPC 53 00 D22


See completion note 3 for CPC 53 00 D22


If an application is being made for a Simplified Single Community authorisation and an original and 2 copies of form INF6 are being presented, enter code C607 in Box 44 followed by document status code AC

5. Security required Security for import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S ,T,U or V as appropriate for each tax line


—

7. VAT See note 5 No VAT certificate will be issued 8. Post Clearance Action

Enquiries must be addressed to the supervising office at: National Temporary Imports Section, Custom House, Furness Quay, Salford M50 3XN Tel 0161 261 7211 / 12 E mail: [email protected]

9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the replacement means of production stated in box 31 are required to be used for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may remain for use under TI relief is 6 months. In exceptional circumstances this period may be extended within reasonable limits, full details of why an extension is required must be sent to the office at note 8. 9.4 When goods in box 31 are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.5 Records concerning import, use and export under TI arrangements must be kept for 4 years after you dispose of the goods.

53 00 009 1.Goods Covered Temporary importation using a TI relief simplified authorisation for goods for

approval liable to import VAT only that cannot be imported as samples which the consignor wishes to sell and the consignee may decide to purchase after inspection. Relief from import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 576 (2) For goods liable to customs duties and import VAT see CPC 53 00 D24


See completion note 3 for CPC 53 00 D24

4. Additional


documents required —5. Security required Security for import VAT must be by cash deposit or guarantee. In Box 47 enter MP

code N, P, S, T, U or V as appropriate for each tax line 6. Additional information

—


Enquiries must be addressed to supervising office National Temporary Imports Section Custom House, Furness Quay, Salford M5 2XX Tel 0161 261 7211 / 12 E mail: [email protected]

9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the prospective buyer identified on the entry does not purchase after inspection or does purchase but will re-export the goods from the EC, a re-export declaration must be made within 2 months of the entry to TI relief. If a longer period is required contact the office at note 8, an extension within reasonable limits may be considered. When goods are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.4 If the prospective buyer identified on the entry does purchase the goods and they will remain in the EC, a diversion entry using CPC 40 53 F41 must be made, a copy of the sales invoice must also be attached to the diversion entry. 9.5 Records concerning the entry and disposal of the goods are required to be kept for 4 years after the disposal of the goods.

53 00 010 1.Goods Covered Temporary Importation (simplified authorisation) of goods liable to import VAT

only, with relief from import VAT claimed in accordance with Commission Regulation (EEC) No 2454/93 Article 578 (a) or (b) for:

• any goods that are not listed in the TI relief’s at 1.1 below; or • goods that are listed at 1.1 but for whatever reason do not comply with

conditions normally attached to those relief, provided they are imported: • occasionally and for a period not exceeding 3 months (Article 578 (a)) or • goods whose value is less than €4000 (Article 578 (b))

1.1: TI reliefs –conditions normally attached to these reliefs are identified under the following CPCs;

• 53 00 D02–Pallets • 53 00 008 - Means of road, rail, sea and inland waterway transport • 53 00 D04 – Goods for sports purposes • 53 00 D05 -Welfare material for seafarers • 53 00 D06 –Disaster relief material • 53 00 D07 –Medical, surgical and laboratory equipment • 53 00 D08-Animals owned by a person established outside the EC • 53 00 D09 –Goods for use in frontier zones • 53 00 D10 –Sound, image or data carrying media • 53 00 D11-publicity material • 53 00 D12-Professional equipment • 53 00 D13-Pedagogic (educational material and scientific equipment) • 53 00 D15-Packing empty • 53 00 D16 – Samples • 53 00 D17 – Special tools and instruments • 53 00 D18–goods subject to tests ,experiments or demonstrations • 53 00 D20 –Goods used for tests, experiments or demonstrations • 53 00 D19 – goods subject to satisfactory acceptance tests • 53 00 D21 – Samples • 53 00 D22 – Replacement means of production • 53 00 D23 Goods to be exhibited or used at a public event


• 53 00 D24 – goods for approval • 53 00 D25- Works of art, collectors items and antiques • 53 00 D26 –second hand goods for sale by auction • 53 00 D27 –Spare parts ,accessories and equipment

and TI reliefs under Commission Regulation 2454/93 Article 558-562 concerning temporary importation of means of transport for private or commercial use. For goods liable to customs duties and import VAT see CPC 53 00 D28 / 53 00 D29

2.Notice 200, (Temporary Importation) 702 3. Specific Fields in the declaration/notes on completion

See completion note 3 for CPC 53 00 D28 / D29 as appropriate



5. Security required Security for import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q ,S, T, U or V as appropriate for each tax line


—

7. VAT See note.5 No VAT certificate will be issued 8. Post Clearance Action

Enquiries must be forwarded to National TI Section, Custom House, Furness Quay, Salford M50 3XN Tel 0161 261 7211 / 12 E mail: [email protected]

9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 Goods on which relief is claimed under Commission Regulation 2454/93 Article 578(b) may remain in the EC for the time they are required to be used subject to a maximum of 2 years. 9.4 When goods are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.5 Records concerning import, use and re-export under TI arrangements must be kept for 4 years after you dispose of the goods.

53 00 D01 Note: this CPC should NOT be used unless HMRC have concerns over eligibility or entitlement to claim relief and have instructed that a formal SAD declaration must be made 1. Goods Covered Temporary Importation relief using a Simplified authorisation. Non-Community

pallets temporarily imported with relief claimed under Commission Regulation (EEC) No 2454/93 Article 556 using a simplified TI authorisation. For customs purposes the term “pallet” means: A platform or deck on which a quantity of goods can be assembled to form a unit load for the purposes of transporting, handling or stacking with the assistance of mechanical appliances. The platform or deck should be made up of two decks separated by bearers, or a single deck supported by feet. The overall height should be reduced to the minimum compatible with handling by fork lifts and pallet trucks and may or may not have a structure.

2.Notice 306 -Temporary Importation Containers and Pallets 3. Specific Fields in the declaration/notes on completion

Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate see Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the pallets are to be delivered. Note: agents should not be shown as the consignee. Box 31- enter a description of the pallets (sufficiently precise to enable immediate identification and classification) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions. Box 33 – insert the appropriate Commodity code for the pallets described in Box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 (Classifying your imports or exports) Box 44 – (additional information), enter:


• Document code N990 (do not enter a document status code); • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9); • (authorisation holder) enter the name and address of the person who will be

using the pallets or is responsible for arranging for the pallets to be used on their behalf as a GEN21 AI Statement (see Appendix C9)

• Enter the name and address of the person who will use the pallets if other than the authorisation holder as a GEN27 AI Statement (see Appendix C9)

• Enter the time the pallets will remain in the EC as a GEN28 AI Statement (see Appendix C9)

Box 54 –The type of representation –see Notice 199 and Volume 3,Part 3,Section 3,1 of the tariff –to be completed by the import agent (where applicable)


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5. Security required Security for customs duties and import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U or V as appropriate for each tax line.


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9. Notes 9.1 Use of this CPC constitutes a declaration by the applicant that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003 9.2 Pallets entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 Security will be brought to account if it is established that the person and / or pallets are not eligible for relief. 9.4 Pallets must be re-exported from the EC within 2 years of import to TI. If pallets are re-exported unloaded a re-export declaration using CPC 31 53 000 must be made. If the pallets are re-exported loaded, the export declaration should be in respect of and using the CPC applicable to the goods being exported with statement identifier ‘PAL07’ entered in box 44. 9.5 To transfer pallets to another TI authorisation holder or to another customs procedure see Notice 306 9.6 To discharge TI arrangements see Notice 306 9.7 Records concerning import, use and re-export under TI arrangements are required to be kept for 4 years.

53 00 D02 Note: this CPC should NOT be used unless HMRC have concerns over eligibility or entitlement to claim relief and have instructed that a formal SAD declaration must be made 1. Goods Covered Temporary Importation relief using a simplified TI authorisation.

Non community containers liable to import VAT only, Relief claimed under Commission Regulation (EEC) No 2454/93 Article 557.

For customs purposes the term “container ” are defined as articles of transport equipment (lifts, vans, movable tanks and other similar structures):

• fully or partially enclosed to constitute a compartment for containing goods;

• of a permanent character and strong enough for repeated use; • specifically designed to aid the carriage of goods, by one or more modes of

transport, without immediate reloading; • designed to be easily filled and emptied; • designed for ready handling, particularly when being transferred between

different modes of transport; • having an internal volume of one cubic metre or more (air freight


containers may be less than 1 cubic metre provided all other requirements above are met)

• normal spare parts, accessories and equipment that accompany a container; • demountable bodies and platform flats

Relief does not include vehicles, accessories or spare parts of vehicles (see Notice 308 Temporary Importation – Means of Transport) or packaging (se Notice 200 – Temporary Importation)

2.Notice 306 Temporary Importation - Containers and Pallets 3. Specific Fields in the declaration/notes on completion

Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate see Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the containers are to be delivered. Note: agents should not be shown as the consignee Box 31-the description of the container (sufficiently precise to enable immediate identification and classification including their identifying marks) and how they are identified (see note 9.4 below) Box 33 –insert the appropriate Commodity code for the container described in Box 31 (these are listed in Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 (Classifying your imports or exports) Box 44 – (additional information) enter: • Document code N990 (do not enter a document status code); • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9); • (authorisation holder)name and address of the person who will be using the

containers or is responsible for arranging for the containers to be used on their behalf as a GEN21 AI Statement (see Appendix C9);

• the name and address of the person who will use the containers if other than the authorisation holder as a GEN27 AI Statement (see Appendix C9)

• The time the containers will remain in the EC as a GEN28 AI Statement (see Appendix C9)



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5. Security required Security for import VAT must be provided by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U or V as appropriate for each tax line.


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9. Notes 9.1 Use of this CPC constitutes a declaration by the applicant that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 is met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.2 Containers entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 Security will be brought to account if it is established that the person and / or pallets are not eligible for relief. 9.4 eligible containers must be durably marked in a clearly visible place with:

• the identity of the owner or operator; • an identification mark and number given by the owner / operator and its tare

weight including all its permanently fixed equipment (not required for swap bodies or combined road-rail transport); and

• (with the exception of containers used for transport by air), the country to which the container belongs shown in full or by the ISO country code or by distinguishing initials used to indicate the country of registration of motor vehicles in international traffic or by numbers for swap bodies used in combined rail/road transport

9.4 Containers must be re-exported from the EC within 2 years of import to TI. If containers are re-exported unloaded a re-export declaration using CPC 31 53 000 must be made. If the containers are re-exported loaded, the export declaration should


be in respect of the goods being exported and statement identifier ‘PAL08’ entered in box 44.

53 00 D03 Note: this CPC should NOT be used unless HMRC have concerns over eligibility or entitlement to claim relief using ‘any other act’ or ‘oral declaration’ procedures and have instructed that a formal SAD declaration must be made

1. Goods Covered Temporary importation using a simplified TI authorisation. Means of transport liable to customs duties and import VAT for private or commercial transport use by a person:

• established outside the EC; or • a person established inside the EC (IN CIRCUMSTANCES

IDENTIFIED IN NOTICE 308 SECTION 11)

1.1 Relief claimed under Commission Regulation (EEC) No 2454/93 Articles 558-561. 1.2 Means of transport eligible for relief:

• Motorised road vehicles including cycles with engines, trailers/caravans imported with the vehicle or separately, component parts, normal accessories and equipment imported with the vehicle;

• Rail transport (rail engines, railcars and rolling stock) of any description • Sea going vessels of any description used to transport goods or persons

including pleasure craft such as yachts; and • Inland waterway vessels of any description used to transport goods to

persons; Where import VAT only is due see CPC 53 00 004

This CPC should not be used for means of transport temporarily imported other than for transport purposes. For details of other TI reliefs that may be available (for example sports purposes exhibition or testing), see notice 200 Temporary Importation

2. Notice 308 Temporary Importation means of transport 3. Specific Fields in the declaration/notes on completion

Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (see Volume 3, Part 4B (Imports). Box 8 consignee - enter the full name and address of the person to whom the means of transport are to be delivered. Note: agents should not be shown as the consignee Box 31 – enter the description of the means of transport using their usual commercial description in sufficient detail to allow them to be identified including the method of identification e.g. registration document, identification numbers, chassis number, vehicle identification number Box 33 – enter the appropriate Commodity code for the means of transport described in Box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 (Classifying your imports or exports) Box 44 – (additional information) enter: • Document code N990 (do not enter a document status code); • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9); • the purpose of the importation including the sequence and locations where the

means of transport are to be used as a GEN30 AI Statement (see Appendix C9). • (authorisation holder),name and address of the person who will be using the

means of transport or is responsible for arranging for the means of transport to be used on their behalf ,if other than named in box 8 as a GEN21 AI Statement(see Appendix C9);

• the name and address of the person who will use the means of transport if other than the authorisation holder as a GEN27 AI Statement (see Appendix C9)

• The time the means of transport will remain in the EC as a GEN28 AI Statement (see Appendix C9)

Box 54- The type of representation –see Notice 199 and Volume 3,Part 3,Section 3,1 of the tariff –to be completed by the import agent (where applicable)


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5. Security required Security required for customs duties and import VAT must be provided by cash deposit or guarantee. In Box 47 enter MP code, N, P, Q, S, T, U, and V as appropriate for each tax line.



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7. VAT see Note 5. No VAT certificate will be issued 8. Post Clearance Action


9. Notes 9.1 Use of this CPC constitutes a declaration by the applicant that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Means of transport must be re-exported from the EC using CPC 31 53 000 within the periods identified in Notice 308 of import to TI ,if a longer period is required contact the office at note 8 9.3 Security will be brought to account if it is established that the person and / or means of transport is not eligible for relief. 9.4 Records concerning import, use and re- export under TI arrangements are required to be kept for 4 years.

53 00 D04 1.Goods Covered Temporary Importation relief (simplified authorisation). Personal effects / goods for

sports purposes (accompanied or unaccompanied) more than €4000 in value or firearms /ammunition regardless of their value and pets, imported by a person normally resident outside the EC. Relief from customs duties and import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 563. Note: except for firearms /ammunition and pets, no formal customs declaration or documentation is required to claim TI relief for personal effects / goods for sports purposes less than €4000 in value. A declaration using this CPC will only be required where such goods have been incorrectly declared with payment of customs duties / import VAT and a retrospective claim to TI relief needs to be made. 1.1 Personal effects / sports goods are articles new or used which a traveller may

reasonably require for their personal use during a journey but excludes any goods imported for commercial purposes. A traveller is a person temporarily entering the customs territory of the EC, not normally resident there.

1.2 Personal effects • clothing, toilet articles, personal jewellery; • still and motion picture cameras together with a reasonable quantity of film and

accessories; • portable slide or film projectors and accessories together with a reasonable

quantity of slides or films; • video cameras and portable video recorders with a reasonable quantity of tapes; • portable musical instruments, gramophones with records, sound recorders and

reproducers (including dictating machines) with tapes, radio receivers, television sets, typewriters, calculators, personal computers;

• binoculars, perambulators, wheelchairs for invalids; • sports equipment such as tents and other camping equipment, fishing equipment,

climbing equipment, diving equipment, sporting firearms with ammunition, non-motorised bicycles, canoes or kayaks less than 5.5 metres long, skis, tennis rackets, surfboards, windsurfers, hang gliders and delta wings, golfing equipment;

• portable dialysis and similar medical apparatus, and the disposable items imported for use therewith; and

• other articles clearly of a personal nature. Sports goods • track and field equipment such as hurdles, javelins, discuses, poles, hammers; • ball game equipment such as balls of any kind, rackets, mallets, clubs, sticks and

the like, nets of any kind, goal posts; • winter sports wear, shoes, gloves, headgear etc of any kind;


• water sports equipment such as canoes and kayaks, sail and row boats, sails, oars and paddles, surf boards and sails;

• motor vehicles and craft such as cars, motor cycles ,motor boats; • equipment for miscellaneous events such as firearms and ammunition, non-

motorised bicycles, archers bows and arrows, fencing equipment, gymnastic equipment, compasses, wrestling mats and tatamis, weight lifting equipment, riding equipment, sulkies, hang-gliders, delta wings, windsurfers, climbing equipment, music cassettes to accompany the performance;

• auxiliary equipment such as measuring and score display equipment, blood and urine test apparatus.

1.3 For eligible goods liable to import VAT only see CPC 53 00 003

2. Notice Notice 3 section 4 and Notice 200 (Temporary Importation) 3. Specific Fields in the declaration/notes on completion

Box 1 - in the first sub-division enter code ‘IM’ followed by A or D as appropriate (see Volume 3, Part 4B (Imports). Box 8 enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee Box 31-the description of the goods sufficiently precise to enable immediate and unambiguous identification to be made. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 - enter: • Document code N990 (do not enter a document status code); • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9) additional information enter;

• the purpose of the importation and the place the goods are to be used as a

GEN30 AI Statement (see Appendix C9); • enter the appropriate licence identifier where applicable, see Appendix C11 Box 54-State the type of representation see Notice 199 and Volume 3,Part 3,Section 3,1 of the tariff –to be completed by the import agent (where applicable)


For firearms ammunition a UK police British Visitors permit must be presented

5. Security required Security for customs duties and import VAT will be required for goods more than €4000 in value, this must be by cash deposit or guarantee. In Box 47 enter MP code , N, P,Q, S, T, U, V as appropriate for each tax line


—

7. VAT Security provided must cover the amount of VAT potentially due see Box 5. No VAT certificate will be issued



9. Notes 9.1 Use of this CPC constitutes a declaration by the applicant that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 Goods must be re-exported from the EC within 2 years of import to TI ,if a longer period is required contact the office at paragraph 8.When goods are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.4 To transfer these goods to another TI authorisation holder or to another customs procedure see Notice 200 9.5 To discharge TI arrangements see Notice 200 9.6 Records concerning import, use and export under TI arrangements are required to be kept for 4 years after you dispose of the goods.

53 00 D05


1.Goods Covered Temporary importation using a TI relief Simplified authorisation. Welfare materials for seafarers more than €4000 in value. (note –if eligible goods are under €4000 in value no SAD declaration under this CPC is required to claim relief. A declaration using this CPC will only be required where the goods have been incorrectly declared with payment of customs duties and import VAT and a retrospective claim to TI relief needs to be made). Relief from customs duties and import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 564 for goods: • Used on a vessel engaged in international maritime traffic including goods from

such vessels; • Unloaded from such a vessel and temporarily used ashore by the crew; • Used by the crew of such a vessel in cultural or social establishments managed

by non profit making organisations or in places of worship where services for seafarers are regularly held.

Goods include;

• Reading material, such as books of any kind, correspondence courses, newspapers, journals and periodicals, pamphlets on welfare facilities in ports;

• Audio visual material such as sound and image reproducing instruments, tape-recorders, radio nets, television sets, cinematographic and other projectors, recording on tapes or discs (language courses, radio programmes, greeting, music and entertainment), films, exposed and developed, film slides , videotapes;

• Sports gear, such as sports wear, balls, rackets and nets, deck games, athletic equipment, gymnastic equipment.

• Hobby material such as indoor games, musical instruments, material for amateur dramatics, materials for painting, sculpture, woodwork and metalwork, carpet making etc

Equipment for religious activities and parts and accessories for welfare material For eligible goods liable to import VAT only see CPC 53 00 003

2. Notice 200- Temporary Importation 3. Specific Fields in the declaration/notes on completion

Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D, as appropriate, see Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31- enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made. Box 33 – insert the appropriate Commodity code for the goods described in Box 31 (see Volume 2 of the Tariff), further information about classifying your goods is available in Notice 600 (Classifying your imports or exports) Box 44 – (additional information) enter: • Document code N990 (do not enter a document status code); • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9); • Name and address of the seafarer as a GEN21 AI Statement (see Appendix C9) • how long the goods in box 31 will be used and the intended date for re-export as

a GEN28 AI Statement (see Appendix C9) • the purpose of the importation and the place the goods are to be used as a

GEN30 AI Statement (see Appendix C9) • enter the appropriate licence identifier where applicable, see Appendix C11 Box 47 –see note 5 Box 54-State the type of representation



5. Security required Security for customs duties and import VAT must be by cash deposit or guarantee. In Box 47 enter MP code , N, P, Q, S, T, U, V as appropriate for each tax line


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Enquiries must be addressed to the supervising office at: National Temporary Imports Section,


Custom House, Furness Quay, Salford M50 3XN Tel 0161 261 7211 / 12 E mail: [email protected]

9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 are required to be used for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may remain for use under TI relief is 24 months. When goods are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.4 To transfer these goods to another TI authorisation holder or to another customs procedure see Notice 200 9.5 To discharge TI arrangements see Notice 200 9.6 Records concerning import, use and export under TI arrangements are required to be kept for 4 years after you dispose of the goods.

53 00 D06 1.Goods Covered Temporary importation using a TI relief Simplified authorisation.

Disaster relief materials with relief from customs duties and VAT claimed under Commission Regulation (EEC) No 2454/93 Article 565. Disaster relief materials include goods of any kind to counter the effects of disasters

or similar situations within the EC provided they are intended for use by state bodies or organisations approved by state bodies. For eligible goods liable to import VAT only see CPC 53 00 003.

2. Notice 200 –Temporary Importation 3. Specific Fields in the declaration/notes on completion

Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (see Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31- enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made. Box 33 – enter the appropriate Commodity code for the goods described in Box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 (Classifying your imports or exports) Box 44 (additional information) enter: • Document code N990 (do not enter a document status code; • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9); • (authorisation holder) the name and address of the of the approved state body /

organisation who will be using the goods or is responsible for arranging for the goods to be used on their behalf, if other than named in box 8 as a GEN22 AI Statement (see Appendix C9)

• where the goods are intended to be used and the intended date of re-export as GEN28 AI Statement identifier(see Appendix C9)

• enter the appropriate licence identifier where applicable, see Appendix C11 Box 47 –see note 5 Box 54-State the type of representation


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5. Security required Not required. 6. Additional information

Details of approved state body or organisation who will use the goods must be sent to the supervising office at note 8 together with a reference to this entry declaration

7. VAT No import VAT is due unless the goods are diverted to free circulation- enter VAX in the override column of box 47 for the VAT tax line. No VAT certificate will be issued.


Enquiries must be addressed to the supervising office at: National Temporary Imports Section, Custom House, Furness Quay,


Salford M50 3XN Tel 0161 261 7211 / 12 E mail: [email protected]

9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 Goods must be re-exported from the EC within 2 years of import to TI. 9.4 When goods are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.4 To transfer these goods to another TI authorisation holder or to another customs procedure see Notice 200 9.5 To discharge TI arrangements see Notice 200 9.6 Records concerning import, use and re-export under TI arrangements are required to be kept by the authorisation holder for 4 years after disposal of the goods.

53 00 D07 1.Goods Covered Temporary Importation using a TI relief simplified authorisation.

Medical, surgical and laboratory equipment. with relief from customs duties and import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 566 for:

• equipment dispatched on loan at the request of a hospital or other medical institution in urgent need of such equipment, to make up for the inadequacy of its own facilities and where intended for diagnostic or therapeutic purposes.

For eligible goods liable to import VAT see CPC 53 00 003 2. Notice 200 – Temporary Importation 3. Specific Fields in the declaration/notes on completion

Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (see Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the hospital or medical institution to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31- enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 – (additional information), enter: • Document code N990 (do not enter a document status code); • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9); • the name and address of the responsible person at the hospital / medical

institution who will be the authorisation holder, if other than named in box 8 this will be the person who will be using the goods or is responsible for arranging for the goods to be used on their behalf as a GEN23 AI Statement (see Appendix C9);

• how long the goods in box 31 will be used and the intended date for re-export as a GEN28 AI Statement (see Appendix C9);



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—

7. VAT No import VAT is due unless the goods are diverted to free circulation- enter VAX in the override column of box 47 for the VAT tax line. No VAT certificate will be issued.


Enquiries must be addressed to the supervising office at: National Temporary Imports Section, Custom House, Furness Quay, Salford M50 3XN


Tel 0161 261 7211 / 12 E mail: [email protected]

9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 are required to be used for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may remain for use under TI relief is 24 months. 9.4 When TI goods are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.5 To transfer these goods to another TI authorisation holder or to another customs procedure see Notice 200 9.6 To discharge TI arrangements see Notice 200 9.7 Records concerning import, use and re-export under TI arrangements are required to be kept by the authorisation holder for 4 years after disposal of the goods.


Importation of animals owned by a person established outside the EC with relief from customs duties and import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 567. Eligible uses include: • Dressage, Training, Breeding, Shoeing or weighing, Veterinary treatment,

veterinary examination / trial’ (for example ,with a view to purchase), Participation on shows, exhibitions, contests, competitions or demonstrations, Entertainment, Touring (including pet animals of travellers), Exercise of function (police dogs or horses, detector dogs, dogs for the blind, etc), Rescue operations, Transhumance or grazing, Performance of work, Medical purposes (delivery of snake poison etc)

Note: where temporarily imported for grazing, seasonal moving of livestock between regions, for performance of work or the animal is a saddle or draught animal being imported for private use, an application for relief may be made using the ‘oral declaration’ procedure. Where eligible to use an oral declaration security will not normally be required – for further information see Notice 200 Where liable to import VAT only see CPC 53 00 003

2. Notice 200 – Temporary importation 3. Specific Fields in the declaration/notes on completion

Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (see Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the animal is to be delivered. Note: agents should not be shown as the consignee. Box 31- enter a clear description of the animal(s) sufficiently precise to enable immediate and unambiguous identification to be made and how they are identified Box 33 – enter the Commodity Code(s) for the animal(s) in box 31 (see Volume 2 of the Tariff), further information about classification is available in Notice 600 - Classifying your imports or exports. Box 44 – (additional information) enter: • Document code N990 (do not enter a document status code; • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9); • the purpose of the importation and the place the animal(s)s are to be used as a

GEN30 AI Statement (see Appendix C9); • (authorisation holder) the name and address of the person who will be using the

animal(s) or is responsible for arranging for the animal(s) to be used on their behalf, if other than named in box 8 as a GEN21 AI Statement (see Appendix C9);

• how long the animal(s) in box 31 will be used and the intended date for re-export as a GEN28 AI Statement (see Appendix C9)

• the name and address of the non EC owner of the animal(s) and what evidence of ownership as a GEN31 AI statement (see Appendix C9)

• enter the appropriate licence identifier wher applicable, see Appendix C11

Box 47 –see note 5


Box 54-State the type of representation 4. Additional documents required




Evidence of non EC ownership must be sent to the supervising office in note 8 together with a reference to this entry declaration



9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the animal(s) stated in box 31 are required to be used for longer than the period identified in box 44, contact the office at note 8. The maximum period animal(s) may remain for use under TI relief is 24 months. 9.4 When the animal(s) goods are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.5 To transfer the animal(s) to another TI authorisation holder or to another customs procedure see Notice 200 9.6 To discharge TI arrangements see Notice 200 9.7 Records concerning import, use and re-export under TI arrangements are required to be kept by the authorisation holder for 4 years after disposal of the animal(s).

53 00 D09 1.Goods Covered Temporary Importation using a TI relief simplified authorisation.

Goods for frontier zones with relief from customs duties and import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 567 (a) & (b) for: • equipment owned by a person established in the frontier zone adjacent to the

frontier zone of temporary importation and used by a person established in that adjacent frontier zone

• Goods used for the building, repair or maintenance of infrastructure in such a frontier zone under responsibility of public authorities.

For eligible goods liable to import VAT only see CPC 53 00 003. 2. Notice 200 - Temporary Importation 3. Specific Fields in the declaration/notes on completion

Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (see Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31- enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made). Box 33 – enter the Commodity Code(s) for the goods described in box 31 (see Volume 2 of the Tariff), further information about classification is available in Notice 600 - Classifying your imports or exports Box 44 (additional information) enter: • Document code N990 (do not enter a document status code; • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9); • the purpose of the importation and the place the goods are to be used as a


goods or is responsible for arranging for the goods to be used on their behalf, if other than named in box 8 as a GEN21 AI Statement (see Appendix C9)

• the name and address of the person who will use the goods if other than the authorisation holder as a GEN27 AI Statement (see Appendix C9);

• how long the goods in box 31 will be used and the intended date for re-export as


a GEN28 AI Statement (see Appendix C9) • enter the appropriate licence identifier where applicable, see Appendix C11 Box 47 –see note 5 Box 54-State the type of representation





Details to be sent to the office identified in box 44: • for equipment entered - evidence that is owned by a person established in the

frontier zone adjacent to the frontier zone of temporary importation and used by a person established in that adjacent frontier zone

• for goods used for the building, repair or maintenance of infrastructure in the frontier zone – evidence that such work is carried out under the responsibility of public authorities.



9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 are required to be used for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may remain for use under TI relief is 24 months. 9.4 When goods are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.5 Records concerning import, use and export under TI arrangements are required to be kept by the authorisation holder for 4 years after disposal of the goods.


1.1 Sound image or data carrying media with relief from customs duties and import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 568(a) for: • the purpose of presentation prior to commercialisation; or • free of charge; or • for provision with a sound track, dubbing or copying 1.2 For eligible goods liable to import VAT only see CPC 53 00 003


Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (see Tariff Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31- enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made and how they are identified such as manufactures marks, serial numbers Box 33 – enter the Commodity Code(s) for the goods described in box 31 (see Volume 2 of the Tariff), further information about classification is available in Notice 600 - Classifying your imports or exports. Box 44 – (additional information) enter: • Document code N990 (do not enter a document status code; • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9);


• the purpose of the importation and the place the goods are to be used as GEN30 AI Statement (see Appendix C9);

• (authorisation holder) the name and address of the person who will be using the goods or is responsible for arranging for the goods to be used on their behalf, if other than named in box 8 as a GEN21 AI Statement (see Appendix C9);

• how long the goods in box 31 will be used and the intended date for re-export as a GEN28 AI Statement (see Appendix C9)

• enter the appropriate licence identifier where applicable, see Appendix C11 Box 47 – see note 5 Box 54 - State the type of representation





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9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 are required to be used for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may remain for use under TI relief is 24 months. 9.4 When goods are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.5 To transfer these goods to another TI authorisation holder or to another customs procedure see Notice 200 9.6 To discharge TI arrangements see Notice 200 9.7 Records concerning import, use and re-export under TI arrangements are required to be kept by the authorisation holder for 4 years after disposal of the goods.

53 00 D11 1.Goods Covered Temporary importation using a TI relief Simplified authorisation. Publicity material

exclusively used for publicity purposes with relief from customs duties and import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 568(b) Eligible goods include: • Material such as pictures and drawings, framed photographs and photographic

enlargements, art books, paintings, engravings or lithographs, sculptures and tapestries and other similar works of art, intended for display in the offices of the accredited representatives or correspondents appointed by the official national tourist agencies or in other places approved by the customs authorities of the Member State of temporary importation.

• display material (show cases, stands and similar articles), including electrical and mechanical equipment required for operating such display;

• documentary films, records, tape recordings and other sound recordings intended for use in performances at which no charge is made but excluding those whose subjects lend themselves to commercial advertising and those which are on general sale in the Member State of temporary importation

• a reasonable number of flags • dioramas, scale models, lantern slides, printing blocks, photographic negatives;


• specimens in reasonable numbers , of articles of national handicrafts, local costumes and similar articles of folklore

• For eligible goods liable to import VAT only see CPC 53 00 003


Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (see Tariff Volume 3, Part 5 (Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31- enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made and how they are identified such as manufactures marks, serial numbers Box 33 – enter the Commodity Code(s) for the goods described in box 31 (see Volume 2 of the Tariff), further information about classification is available in Notice 600 - Classifying your imports or exports. Box 44 – (additional information) enter: • Document code N990 (do not enter a document status code); • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF Statement (see Appendix C9); • the purpose of the importation and the place the goods are to be used as GEN30

AI Statement (see Appendix C9); • (authorisation holder) the name and address of the person who will be using the

goods or is responsible for arranging for the goods to be used on their behalf, if other than named in box 8 as a GEN21 AI Statement (see Appendix C9);







—

7. VAT See note 5. No VAT certificate will be issued must cover the amount of VAT and duty potentially due




53 00 D12 1.Goods Covered Temporary importation using a TI relief Simplified authorisation for professional

equipment with relief from customs duties and import VAT claimed under


Commission Regulation (EEC) No 2454/93 Article 569 for goods: • owned by a person established outside the EC; • imported either by a person established outside the Community or by an

employee of the owner (the employee may be established in the Community); and

• used by the importer or under their supervision, except in cases of visual co-production;

(An illustrative list of goods that can be entered is given in Notice 200). For eligible goods liable to import VAT only see CPC 53 00 003 Relief does not apply:

• to equipment to be used for the industrial manufacture of packing of goods (except hand tools); or

• for the exploitation of natural resources; or • for the construction, repair or maintenance of buildings on earth moving

and like projects. Note: relief may be claimed using the ‘oral declaration’ procedure for the following goods - where this procedure is used security will not normally be required (for further information see Notice 200):

• radio, television production, broadcasting equipment and vehicles specially adapted for this use and their equipment imported by public or private organisations established outside the EC;

• instruments and apparatus necessary for doctors to provide assistance for patients awaiting organ transplant

2. Notice 200 – Temporary Importation 3. Specific Fields in the declaration/notes on completion

Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (see Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31- enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified Box 33 – enter the Commodity Code(s) for the goods described in box 31 (see Volume 2 of the Tariff), further information about classification is available in Notice 600 - Classifying your imports or exports. Box 44 – (additional information) enter: • Document code N990 (do not enter a document status code; • National Temporary Importation Section, Customs House, Furness Quay,



equipment or is responsible for arranging for the equipment to be used on their behalf, if other than named in box 8 as a GEN21 AI Statement (see Appendix C9);

• how long the equipment in box 31 will be used and the intended date for re-export as a GEN28 AI Statement (see Appendix C9)

• the name and address of the non EC owner of the goods described in box 31 and what evidence of ownership is held as a GEN31 AI statement (see Appendix C9)




5. Security required Security for customs duties and import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line


Evidence of non EC ownership must be sent to the supervising office in note 8. If the equipment is to used on behalf of the authorisation holder, evidence that they are an employee of the owner must also be sent to the supervising office in note 8 together with a reference to this entry declaration

7. VAT See note 5. No VAT certificate will be used. 8. Post Clearance Action

Enquiries must be addressed to the supervising office at: National Temporary Imports Section, Custom House, Furness Quay, Salford


M50 3XN Tel 0161 261 7211 / 12 E mail: [email protected]


53 00 D13 1.Goods Covered Temporary importation using a TI relief Simplified authorisation for pedagogic

(educational) material and scientific equipment. Relief from customs duties and import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 570. The goods must be: • owned by a person established outside the EC; • imported by public or private scientific, teaching or vocational training

establishments which are essentially non profit making and exclusively used in teaching , vocational training or scientific research under their responsibility;

• imported in reasonable numbers, having regard to the purpose of the importation; and

• not used for purely commercial purposes. (for eligible goods liable to Import VAT only see CPC 53 00 003) Illustrative list of goods covered:

• Sound or image recorders or reproducers , such as slide and filmstrip projectors, cinematographic projectors, back-projectors and episcopes, magnetophones, magnetoscopes and video equipment, closed circuit television equipment.

• Sound and image media such as slides, filmstrips and microfilms, cinematographic films, sound recordings (magnetic tapes, discs), videotapes.

• Specialised material , such as Bibliographic equipment and audio visual material for libraries, mobile libraries, language laboratories, simultaneous interpretation equipment ,programmed teaching machines, mechanical or electronic, material specially designed for the educational or vocational training of handicapped persons.

• Other material such as wall charts, models, graphs, maps, plans, photographs and drawings, instruments, apparatus and models designed for demonstration purposes, collections of items with visual or audio pedagogic information, prepared for the teaching of a subject study kits, instruments, apparatus, tools and machine-tools for learning a trade or craft equipment, including specially adapted or designed vehicles for use in relief operations, which is imported for the training of persons involved in relief operations.

• Other goods imported in connection with educational, scientific or cultural activities; costumes and scenery items sent on loan free of charge to dramatic societies or theatres. Music scores sent on loan free of charge to music theatres or orchestras.


Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (see Tariff Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the public or private scientific, teaching or vocational training establishment to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31- enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified


Box 33 – enter the Commodity Code(s) for the goods described in box 31 (see Volume 2 of the Tariff), further information about classification is available in Notice 600 - Classifying your imports or exports. Box 44 (additional information) enter: • Document code N990 (do not enter a document status code); • National Temporary Importation Section, Customs House, Furness Quay,


GEN30 AI Statement (see Appendix C9); • (authorisation holder) enter the name and address of the public or private

scientific, teaching or vocational training establishment who will be using the goods or is responsible for arranging for arranging for the goods to be used on their behalf, if other than named in box 8 as a GEN24 AI Statement (see Appendix C9);



• enter the appropriate licence identifier wheere applicable, see Appendix C11

Box 47 – see note 5 Box 54 -State the type of representation





—

7. VAT See note 5. No VAT certificate will be used. 8. Post Clearance Action



53 00 D15 1. Goods Covered Temporary Importation of non-EC packings (empty) that are intended for re-

exportation filled, using a simplified authorisation. Relief from customs duties and import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 571(b). Packings must not be used for goods picked up or loaded within the EC for transport and unloading within the EC, except with a view to the export of those goods. For eligible packings liable to import VAT only see CPC 53 00 003 An illustrative list of eligible packings is given in Notice 200.


Note: Filled packings – the entry declaration should be made in respect of and using the CPC applicable for the goods being imported using the packings, this declaration should include in box 44 statement identifier PAL01 (see tariff Volume 3 Appendix C9)


Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (see Volume 3, Part 4B (Imports)). Box 8 - enter the full name and address of the person to whom the packings are to be delivered. Note: agents should not be shown as the consignee. Box 31-the description of the goods sufficiently precise to enable immediate and unambiguous identification to be made. Box 33 – enter the Commodity Code(s) for the packing described in box 31 (see Volume 2 of the Tariff), further information about classification is available in Notice 600 - Classifying your imports or exports. Box 44 – (additional information) enter: • Document code N990 (do not enter a document status code); • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9); • (authorisation holder) the name and address of the person who will be using the

packings or is responsible for arranging for the packings to be used on their behalf, if other than named in box 8 as a GEN21 AI Statement (see Appendix C9);

• the intended date for re-exporting the packings as a GEN28 AI Statement (see Appendix C9)

• enter the appropriate licence identifier where applicable, see Appendix C11 Box 47 – see note 5 Box 54 State the type of representation


—


—



9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the packings stated in box 31 are required to be used for longer than the period identified in box 44, contact the office at note 8. The maximum period packings may remain for use under TI relief is 24 months. 9.4.When the filled packings are re-exported from the EC the declaration should be made in respect of the goods being exported using the packings, this declaration should include in box 44 statement identifier PAL06 (see tariff Volume 3 Appendix C9). Packings imported filled and re-exported unfilled should be declared at export using CPC 31 53 000.

9.5 To transfer these goods to another TI authorisation holder or to another customs procedure see Notice 200 9.6 To discharge TI arrangements see Notice 200 9.7 Records concerning import, use and re-export under TI arrangements are required to be kept for 4 years after disposal of the goods.



Moulds, dies, blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles, with relief from customs duties and import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 572 (1). The goods must be: • owned by a person established outside the EC; and • for use in manufacturing by a person established in the EC; and • at least 75 % of the goods produced from their use will be exported from the EC. For eligible goods liable to import VAT only see CPC 53 00 005


Box 1 in the first sub-division enter ‘IM’, in the second sub-division enter A or D as appropriate (see Tariff Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31- enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions. Box 33 – enter the Commodity Code(s) for the goods described in box 31 (see Volume 2 of the Tariff), further information about classification is available in Notice 600 - Classifying your imports or exports Box 44 – (additional information) enter: • Document code N990 (do not enter a document status code; • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9);

• (authorisation holder) enter the name and address of the person using the goods stated in box 31 or responsible for arranging for the goods to be used on their behalf, if other than named in box 8 as a GEN21 AI Statement (see Appendix C9);

• the name and address of the person who will use the goods if other than the authorisation holder as a GEN27 AI statement (see Appendix C9);

• how long the goods in box 31 will be used and the intended date for re-export as GEN28 AI Statement (see Appendix C9);


• what goods will be manufactured using the goods described in box 31 as a GEN32 AI statement (see Appendix C9);






—



9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 are required to be used for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may remain for use under TI relief is 24 months 9.4 When goods in box 31 are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.5 To transfer these goods to another TI authorisation holder or to another customs


procedure see Notice 200 9.6 To discharge TI arrangements evidence of re-export of the TI goods (see note 9.4) together with details of the goods produced and evidence that at least 75% of those goods have also been exported from the EC, must be sent to the office at note 8, see Notice 200 9.7 Records concerning import, use and re-export under TI arrangements are required to be kept by the authorisation holder for 4 years after disposal of the goods.

53 00 D17 1. Goods Covered Temporary importation using a TI relief simplified authorisation.

Special tools and instruments with relief from customs duties and import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 572 (2). The goods must be: • owned by a person established outside the EC; and • made available free of charge to a person established in the EC for the

manufacture of goods; • all goods produced using the tools and instruments are to be exported from the

EC. For tools and instruments liable to import VAT only see CPC 53 00 006


Box 1 in the first sub-division enter code ‘IM’, in the second sub-division followed by A or D as appropriate (see Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the animal is to be delivered. Note: agents should not be shown as the consignee. Box 31-enter the normal description of the goods sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions. Box 33 – enter the appropriate Commodity code for the goods described in Box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 (Classifying your imports or exports) Box 44 (additional information) enter: • Document code N990 (do not enter a document status code; • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9); • (authorisation holder) the name and address of the EC manufacturer, if other

than named in box 8 – this will be the person who will be using the special tools / instruments to manufacture goods or is responsible for arranging for their use in manufacturing goods on their behalf as a GEN25 AI Statement (see Appendix C9);


• what goods will be manufactured using the goods described in box 31 as a GEN32 AI statement (see Appendix C9);

• how long the goods in box 31 will be used and the intended date for re-export as GEN28 AI Statement (see Appendix C9);

• the name and address of the non EC owner of the goods described in box 31 and what evidence of ownership is held, as a GEN31 AI statement (see Appendix C9)

• enter the appropriate licence identifier where applicable, see Appendix C11 Box 47 – see note 5 .Box 54-State the type of representation





Evidence of non EC ownership of the goods identified in box 31 and their availability free of charge in the EC must be sent to the office at note 8 including a reference to this import entry declaration


Enquiries must be addressed to the supervising office at: National Temporary Imports Section, Custom House,


Furness Quay, Salford M50 3XN Tel 0161 261 7211 / 12 E mail: [email protected]

9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 are required to be used for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may remain for use under TI relief is 24 months. 9.4 When goods in box 31 are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.5 To transfer these goods to another TI authorisation holder or to another customs procedure see Notice 200 9.6 To discharge TI arrangements evidence of re-export (see note 9.4) together with details of the all goods produced and evidence of their export from the EC must be sent to the office at note 8, see Notice 200 9.7 Records concerning import, use and export under TI arrangements are required to be kept by the authorisation holder for 4 years after disposal of the goods.

53 00 D18

1.Goods Covered Temporary Importation using a simplified TI authorisation. of goods that: • will be subjected to tests, experiments or demonstrations. Relief from customs

duties and import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 573 (a)

Note - For goods subject to satisfactory acceptance tests see CPC 53 00 D19. For goods used for tests, experiments etc see CPC 53 00 D20


Box 1 in the first sub-division enter code IM, in the second sub-division enter A or D as appropriate see Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31- enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 - enter: • Document code N990 (do not enter a document status code; • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF Statement (see Appendix C9); • the purpose of the importation and the place the goods are to be used as a

GEN30 AI Statement (see Appendix C9); • details of the person claiming relief if not the declarant as a GEN21 AI

Statement (see Appendix C9); • details of the person who will use the goods stated in box 31 if not the declarant

or the person applying for relief as a GEN27 AI Statement (see Appendix C9). • how long the goods in box 31 will be used and the intended date for re-export as

a GEN28 AI Statement (see Appendix C9) • enter the appropriate licence identifier where applicable, see Appendix C11 • Box 47 –see note 5 Box 54-State the type of representation





—

7. VAT See note 5. No VAT certificate will be issued




9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 If the goods stated in box 31 are required to be used for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may remain for use under TI relief is 24 months. 9.4 When goods stated in box 31 are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.5 To transfer these goods to another TI authorisation holder or to another customs procedure see Notice 200 9.6 Records concerning import, use and export under TI arrangements are required to be kept for 4 years after you dispose of the goods.

53 00 D19 1.Goods Covered Temporary importation using a TI relief simplified authorisation for goods subject to

satisfactory acceptance tests in connection with a sales contract containing provisions of the satisfactory acceptance tests and subjected to those tests. Relief from customs duties and import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 573 (b) For eligible goods liable to import VAT only see CPC 53 00 007 Note: for goods used to carry out tests, experiments or demonstrations see CPC 53 00 D20. For goods subject to tests, experiments or demonstrations see CPC 53 00 D18.


Box 1 in the first sub-division enter code IM in the second sub-division enter A or D as appropriate see Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31- enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions. Box 44 – (additional information) enter: • Document code N990 (do not enter a document status code; • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9); • where the acceptance tests will be carried out as a GEN30 AI Statement (see

Appendix C9); • (authorisation holder) the name and address of the person who will be carrying

out the acceptance tests or is responsible for arranging for the acceptance tests to be carried out on their behalf, if other than named in box 8 as a GEN21 AI Statement (see Appendix C9);

• the name and address of the person who will carry out the acceptance tests if other than the authorisation holder as a GEN27 AI Statement (see Appendix C9);

• how long the acceptance test will take (see note 9.3) as a GEN28 AI Statement (see Appendix C9)

• enter the appropriate licence identifier see Appendix C11 Box 47 –see note 5 Box 54-State the type of representation



5. Security required Security for customs duties and import VAT must be by cash deposit or guarantee. In


Box 47 enter MP code N, P, Q, S , T, U, V as appropriate for each tax line 6. Additional information

Details of the sales contract containing provisions of the satisfactory acceptance tests, must be sent to the office at note 8 with a reference to this import entry declaration



9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 are required to be used for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may remain for use under TI relief is 6 months. In exceptional circumstances this period may be extended within reasonable limits, full details of why an extension is required must be provided. 9.4 If the goods are not accepted after tests and the goods are to be re-exported from the EC, a declaration using CPC 31 53 000 must be made. If the goods are accepted and will remain in the EC a diversion entry to free circulation should be made using CPC 40 53 000 9.5 Records concerning import, use and export under TI arrangements are required to be kept by the authorisation holder for 4 years after you dispose of the goods.

53 00 D20 1.Goods Covered Temporary Importation using a simplified TI authorisation. of goods that:

• used to carry out tests, experiments or demonstrations without financial gain. Relief from customs duties and import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 573 (c)

Note - For goods subject to satisfactory acceptance tests see CPC 53 00 D19 or goods subject to tests 53 00 D18.


Box 1 in the first sub-division enter code IM, in the second sub-division enter A or D as appropriate see Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31- enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 - enter: • Document code N990 (do not enter a document status code; • National Temporary Importation Section, Customs House, Furness Quay,


GEN30 AI Statement (see Appendix C9); • details of the person claiming relief if not the declarant as a GEN21 AI

Statement (see Appendix C9); • details of the person who will use the goods stated in box 31 if not the declarant

or the person applying for relief as a GEN27 AI Statement (see Appendix C9). • how long the goods in box 31 will be used and the intended date for re-export as

a GEN28 AI Statement (see Appendix C9) • enter the appropriate licence identifier where applicable, see Appendix C11 • Box 47 –see note 5 Box 54-State the type of representation

4. Additional


documents required If an application is being made for a Simplified Single Community authorisation and an original and 2 copies of form INF6 are being presented, enter code C607 in Box 44 followed by document status code AC.



—



9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 If the goods stated in box 31 are required to be used for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may remain for use under TI relief is 24 months. 9.4 When goods stated in box 31 are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.5 To transfer these goods to another TI authorisation holder or to another customs procedure see Notice 200 9.6 Records concerning import, use and export under TI arrangements are required to be kept for 4 years after you dispose of the goods.

53 00 D21 1.Goods Covered Temporary importation using a TI relief simplified authorisation for samples

imported in reasonable quantities and solely used for being shown or demonstrated in the EC. Relief from customs duties and import VAT claimed in accordance with Commission Regulation (EEC) No 2454/93 Article 574 For eligible goods liable to import VAT only see CPC 53 00 003


Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (see Tariff Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31-enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 – (additional information) enter: • Document code N990 (do not enter a document status code; • National Temporary Importation Section, Customs House, Furness Quay,


GEN30 AI Statement (see Appendix C9); • (authorisation holder)name and address of the person who will be using the

goods or is responsible for arranging for the goods to be used on their behalf, if other than named in box 8 as a GEN21 AI Statement (see Appendix C9);


• how long the goods in box 31 will be used and the intended date of re-export as a GEN28 AI Statement (see Appendix C9)







—



9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 are required to be used for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may remain for use under TI relief is 24 months 9.4 When goods in box 31 are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.5 To transfer these goods to another TI authorisation holder or to another customs procedure see Notice 200 9.6 To discharge TI arrangements see Notice 200 9.7 Records concerning import, use and re-export under TI arrangements are required to be kept by the authorisation holder for 4 years after disposal of the goods.

53 00 D22 1.Goods Covered Temporary importation using a TI relief simplified authorisation for replacement

means of production made temporarily available to a customer by a supplier or repairer, pending delivery or repair of similar goods. Relief from customs duties and import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 575. For eligible goods liable to import VAT only see CPC 53 00 008


Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate see Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31-the description of the goods sufficiently precise to enable immediate and unambiguous identification to be made. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 – (additional information) enter: • Document code N990 (do not enter a document status code; • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9); • the purpose of the importation and the place the replacement means of

production are to be used as a GEN30 AI Statement (see Appendix C9); • (authorisation holder) name and address of the person who will be using the

replacement means of production or is responsible for arranging it to be used on their behalf, if other than named in box 8 as a GEN21 AI Statement (see Appendix C9);

• the name and address of the person who will use the replacement means of production if other than the authorisation holder as a GEN27 AI Statement (see Appendix C9);

• how long the replacement means of production in box 31 will be used (see note 9.3) as a GEN28 AI Statement (see Appendix C9)

• enter the appropriate licence identifier see Appendix C11


Box 47 – see note 5 Box 54-State the type of representation



5. Security required Security for customs duties and import VAT must be by cash deposit or guarantee. In Box 47 enter MP code ,N, P, Q, S, T, U, V as appropriate for each tax line


—



9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the replacement means of production stated in box 31 are required to be used for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may remain for use under TI relief is 6 months. In exceptional circumstances this period may be extended within reasonable limits, full details of why an extension is required must be sent to the office at note 8. 9.4 When goods in box 31 are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.5 Records concerning import, use and re-export under TI arrangements are required to be kept by the authorisation holder for 4 years after disposal of the goods.

53 00 D23 1.Goods Covered Temporary importation using a TI relief simplified authorisation for goods for

exhibition or use at any event. Goods are eligible provided the event is not:• purely organised for commercial sale of the imported goods; or • organised for private purposes in shops or businesses with a view to their

sale. Relief from customs duties and import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 576 (1) For eligible goods liable to import VAT only see CPC 53 00 003


Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate, see Tariff Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee Box 31- enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 – (additional information) enter: • Document code N990 (do not enter a document status code; • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9); • the place the goods are to be exhibited or used and the intended date for re-

export as a GEN33 AI Statement (see Appendix C9); • (authorisation holder)name and address of the person who will be exhibiting /

using the goods or is responsible for arranging for the goods to be exhibited or used on their behalf, if other than named in box 8 as a GEN21 AI Statement(see Appendix C9);








—



9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 will be exhibited or used for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may be exhibited or used at an event under TI relief is 24 months. 9.4 When goods in box 31 are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.5 If the goods are sold at the event and will remain in the EC, a diversion entry must be made using CPC 40 53 F41. A copy of the sales invoice must be sent to the office at note 8. 9.6 To transfer these goods to another TI authorisation holder or to another customs procedure see Notice 200 9.7 To discharge TI arrangements see Notice 200 9.8 Records concerning import, use and re-export under TI arrangements are required to be kept by the authorisation holder for 4 years after disposal of the goods.

53 00 D24 1.Goods Covered Temporary importation using a TI relief simplified authorisation for goods for

approval liable to customs duties and import VAT that cannot be imported as samples, which the consignor wishes to sell and the consignee may decide to purchase after inspection. Relief from claimed in accordance with Commission Regulation (EEC) No 2454/93 Article 576 (2) For goods liable to import VAT only see CPC 53 00 009


Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D, as appropriate see Tariff Volume 3, Part 4B (Imports). Box 8 - the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31-the description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions. Box 33 - insert the appropriate Commodity code for the goods described in Box 31 (these are listed in Volume 2 of the Tariff), further information about classifying the goods is available in Notice 600 - Classifying your imports or exports. Box 44 – (additional information) enter: • Document code N990 (do not enter a document status code); • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9); • the address and contact details where the goods are to be inspected if other than

identified in box 8, as a GEN30 AI statement (see Appendix C9);


• name and address of the prospective buyer of the goods stated in box 31 if other than stated in box 8 as a GEN26 AI Statement (see Appendix C9);



—



—



9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the prospective buyer identified on the entry does not purchase after inspection or does purchase but will re-export the goods from the EC, a re-export declaration must be made within 2 months of the entry to TI relief. If a longer period is required contact the office at note 8, an extension within reasonable limits may be considered in exceptional circumstances. When goods are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.4 If the prospective buyer identified on the entry does purchase the goods and the goods will remain in the EC, a diversion entry using CPC 40 53 F41must be made, a copy of the sales invoice must also be attached to the diversion entry. 9.5 Records concerning import, use and disposal of the goods are required to be kept by the authorisation holder for 4 years after disposal of the goods.

53 00 D25 1.Goods Covered Temporary Importation using a simplified authorisation. Works of art, collectors

items and antiques imported for the exhibition with a view to possible sale. Eligible goods are defined in Annex 1 of Directive 77/388/ECC (see Notice 200) Relief from customs duties and import VAT claimed in accordance with Commission Regulation (EEC) No 2454/93 Article 576 (3) (a) For eligible goods liable to Import VAT only see CPC 53 00 003


Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or C as appropriate see Tariff Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31- enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 enter: • Document code N990 (do not enter a document status code; • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9) • details of when and where the goods will be exhibited as a GEN34 AI

Statement (see Appendix C9); • (authorisation holder) the name and address of the person who will exhibit the

goods or is responsible for arranging for the goods to be exhibited on their behalf, if other than named in box 8 as a GEN21 AI Statement (see Appendix C9);


• details of the person exhibiting the goods stated in box 31 if other than the authorisation holder as a GEN27 AI Statement (see Appendix C9)

• how long the goods in box 31 will be exhibited and the intended date of re-export as GEN28 AI Statement (see Appendix C9)








9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 will be exhibited for longer than the period identified in box 44, contact the office at note 8. The maximum period goods held for exhibition under TI relief is 24 months. 9.4 If the goods are sold and will remain in the EC, a diversion entry must be made using CPC 40 53 F41. A copy of the sales invoice must be sent to the office at note 8. 9.5 If the goods are not sold they must re-exported from the EC using CPC 31 53 000 when the exhibition has ended. 9.6 To transfer these goods to another TI authorisation holder or to another customs procedure see Notice 200 9.7 To discharge TI arrangements see Notice 200 9.8 Records concerning import, use and disposal of the goods entered are required to be kept for 4 years after disposal of the goods.

53 00 D26 1.Goods Covered Temporary Importation using a simplified authorisation. Goods other than newly

manufactured ones imported with a view to their sale by auction. Relief from customs duties and import VAT claimed under Commission Regulation (EEC) No 2454/93 Article 576 (3) (b) For eligible goods liable to Import VAT only see CPC 53 00 003


Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate see Tariff Volume 3, Part 4(Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31- enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 – enter: • Document code N990 (do not enter a document status code); • National Temporary Importation Section, Customs House, Furness Quay,

Salford, MX50 3XN as a SPOFF statement (see Appendix C9) • (authorisation holder) the name and address of the person auctioning the goods

or is responsible for arranging for the goods to be auctioned on their behalf, if other than named in box 8 as a GEN21 AI Statement (see Appendix C9);


• when and where the goods are to be auctioned as a GEN34 AI Statement(see Appendix C9);

• name and address of the person auctioning the goods stated in box 31 if other than the authorisation holder as a GEN27 AI Statement (see Appendix C9).

• the intended date of re-export as a GEN28 AI Statement (see Appendix C9) • enter the appropriate licence identifier where applicable, see Appendix C11 Box 47 –see note 5 Box 54-State the type of representation





—



9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 will need to be retained for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may be retained for auction under TI relief is 24 months. 9.4 If the goods are sold and will remain in the EC, a diversion entry must be made using CPC 40 53 F41. A copy of the sales invoice must be sent to the office at note 8. 9.5 If the goods are not sold at auction they must re-exported from the EC when the auction has ended using CPC 31 53 000.9.6 To transfer these goods to another TI authorisation holder or to another customs procedure see Notice 200 9.7 To discharge TI arrangements see Notice 200 9.8 Records concerning import, use and disposal of the goods are required to be kept for 4 years after disposal of the goods.

53 00 D27 1.Goods Covered Temporary Importation (simplified authorisation). Spare parts, accessories and

equipment for use in the repair and maintenance, including overhaul adjustments and preservation of goods held under TI relief. Relief from customs duties and import VAT under Commission Regulation (EEC) No 2454/93 Article 577 For eligible goods liable to import VAT CPC 53 00 003


Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate see Tariff Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee Box 31- the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 -enter: • Document code N990 (do not enter a document status code); • National Temporary Importation Section, Customs House, Furness Quay,


Salford, MX50 3XN as a SPOFF Statement (see Appendix C9); • (authorisation holder) enter the name and address of the person using the goods

stated in box 31 for use in the repair maintenance, overhaul adjustments or preservation of goods held under TI relief or the person is responsible for arranging use on their behalf, if other than named in box 8 as a GEN21 AI Statement (see Appendix C9);

• when and where the goods will be used as a GEN30 AI Statement (see Appendix C9)

• provide details of the entry declaration for the goods entered to TI relief on which the goods identified in box 31 are to be used as a GEN35 AI statement (see Appendix C9)

• appropriate licence identifier where applicable, -see Appendix C11





—



9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 The period of relief will be for the time the goods are required to be used in the repair and maintenance, overhaul, adjustments or preservation of TI relief goods. The maximum period of relief is 24 months. 9.4 The goods should be re-exported from the EC when the repair, maintenance, overhaul adjustments or preservation operations have been completed using CPC 31 53 000 or at the latest when the TI relief goods on which they have been used are re-exported. 9.5 To transfer these goods to another TI authorisation holder or to another customs procedure see Notice 200 9.6 To discharge TI arrangements see Notice 200 9.7 Records concerning import, use and re-export under TI arrangements are required to be kept for 4 years after disposal of the goods.

53 00 D28 1. Goods Covered

Temporary Importation using a Simplified authorisation for goods liable to customs duties and import VAT. Relief claimed under Commission Regulation (EEC) No 2454/93 Article 578 (b) for: • any goods that are not listed in the TI relief’s at 1.1 below; or • goods that are listed at 1.1 but for whatever reason do not comply with

conditions normally attached to those reliefs, provided they are less than €4000 in value

• TI reliefs –conditions normally attached to these reliefs are identified under the following CPCs; • 53 00 D01–Pallets • 53 00 D03 - Means of road, rail, sea and inland waterway transport • 53 00 D04 – Goods for sports purposes • 53 00 D05 -Welfare material for seafarers • 53 00 D06 –Disaster relief material • 53 00 D07 –Medical, surgical and laboratory equipment • 53 00 D08-Animals owned by a person established outside the EC • 53 00 D09 –Goods for use in frontier zones • 53 00 D10 –Sound, image or data carrying media


• 53 00 D11-publicity material • 53 00 D12-Professional equipment • 53 00 D13-Pedagogic (educational material and scientific equipment) • 53 00 D15-Packing empty • 53 00 D16-Moulds, dies blocks, drawings, sketches, measuring, checking

and testing equipment and other similar articles • 53 00 D17 –Special tools and instruments • 53 00 D18–goods subject to tests ,experiments or demonstrations • 53 00 D20 –Goods used for tests, experiments or demonstrations • 53 00 D19 –Goods subject to satisfactory acceptance tests • 53 00 D21 – Samples • 53 00 D22 - Replacement means of production • 53 00 D23 Goods to be exhibited or used at a public event • 53 00 D24 –Goods for approval • 53 00 D25- Works of art, collectors items and antiques • 53 00 D26 –second hand goods for sale by auction • 53 00 D27 –Spare parts ,accessories and equipment

and TI reliefs under Commission Regulation 2454/93 Article 558-562 concerning temporary importation of means of transport for private or commercial use. For goods liable to import VAT only see CPC 53 00 010

2. Notice 200 Temporary Importation, 702 3. Specific Fields in the declaration/notes on completion

Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate, see Tariff Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee Box 31- enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 - enter: • Document code N990 (do not enter a document status code; • National Temporary Importation Section, Customs House, Furness Quay,


GEN30 AI statement (see Appendix C9); • (authorisation holder)name and address of the person who will be using the

goods or is responsible for arranging for the goods to be used on their behalf, if other than named in box 8 as a GEN21 AI statement(see Appendix C9)


• identify what condition(s) and / or requirements of the available TI reliefs– stating where possible the most relevant TI relief CPC number - are not met as a GEN36 AI statement (see Appendix C9);

• how long the goods in box 31 will be used as a GEN28 AI statement(see Appendix C9);

• where applicable enter the appropriate licence identifier where applicable, , see Appendix C11.

Box 47 –see note 5 Box 14-State the type of representation



5. Security required Security for import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P,Q, S, T, U, V as appropriate for each tax line


—


Enquiries must be forwarded to: National TI Section, Custom House, Furness Quay, Salford M50 3XN Tel 0161 261 7211 / 12 E mail: [email protected]


9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 Goods on which relief is claimed under Commission Regulation 2454/93 Article 578 (b) may remain in the EC for the time they are required to be used subject to a maximum of 2 years. 9.4 When goods are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.5 Records concerning import, use and re-export under TI arrangements must be kept for 4 years after you dispose of the goods.

53 00 D29 1. Goods Covered

Temporary Importation using a Simplified authorisation for goods liable to customs duties and import VAT. Relief claimed under Commission Regulation (EEC) No 2454/93 Article 578 (a) for: • any goods that are not listed in the TI relief’s at 1.1 below; or • goods that are listed at 1.1 but for whatever reason do not comply with

conditions normally attached to those reliefs, provided they are imported occasionally and for a period not exceeding 3 months 1.1 TI reliefs –conditions normally attached to these reliefs are identified under the

following CPCs; • 53 00 D01–Pallets • 53 00 D03 - Means of road, rail, sea and inland waterway transport • 53 00 D04 –Personal Effects/Goods for sports purposes • 53 00 D05 -Welfare material for seafarers • 53 00 D06 –Disaster relief material • 53 00 D07 –Medical, surgical and laboratory equipment • 53 00 D08-Animals owned by a person established outside the EC • 53 00 D09 –Goods for use in frontier zones • 53 00 D10 –Sound, image or data carrying media • 53 00 D11-publicity material • 53 00 D12-Professional equipment • 53 00 D13-Pedagogic (educational material and scientific equipment) • 53 00 D15-Packing empty • 53 00 D16-Moulds, dies blocks, drawings, sketches, measuring, checking

and testing equipment and other similar articles • 53 00 D17 –Special tools and instruments • 53 00 D18–goods subject to tests ,experiments or demonstrations • 53 00 D20 –Goods used for tests, experiments or demonstrations • 53 00 D19 –Goods subject to satisfactory acceptance tests • 53 00 D21 – Samples • 53 00 D22 - Replacement means of production • 53 00 D23 Goods to be exhibited or used at a public event • 53 00 D24 –Goods for approval • 53 00 D25- Works of art, collectors items and antiques • 53 00 D26 –second hand goods for sale by auction • 53 00 D27 –Spare parts, accessories and equipment

and TI reliefs under Commission Regulation 2454/93 Article 558-562 concerning temporary importation of means of transport for private or commercial use. For eligible goods liable to import VAT only see CPC 53 00 003.

2. Notice 200 Temporary Importation, 702 3. Specific Fields in the declaration/notes on completion

Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate, see Tariff Volume 3, Part 4B (Imports). Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee Box 31- enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports


Box 44 - enter: • Document code N990 (do not enter a document status code); • National Temporary Importation Section, Customs House, Furness Quay,


GEN30 statement (see Appendix C9); • (authorisation holder)name and address of the person who will be using the

goods or is responsible for arranging for the goods to be used on their behalf, if other than named in box 8 as a GEN21 AI statement(see Appendix C9)


• identify what condition(s) and / or requirements of the available TI reliefs– stating where possible the most relevant TI relief CPC number - are not met as a GEN36 AI statement (see Appendix C9);

• how long the goods in box 31 will be used as a GEN28 AI statement(see Appendix C9);

• appropriate licence identifier where applicable, –see Appendix C11 Box 47 –see note 5 Box 14-State the type of representation



5. Security required Security for import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P,Q, S, T, U, V as appropriate for each tax line


—

7. VAT See note 5 No VAT certificate will be issued 8. Post Clearance Action

Enquiries must be forwarded to: National TI Section, Custom House, Furness Quay, Salford M50 3XN Tel 0161 261 7211 / 12 E mail: [email protected]

9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 Goods on which relief is claimed under Commission Regulation 2454/93 Article 578 (a) must be re exported from the EC within 3 months of import, this period cannot be extended. 9.4 When goods are re-exported from the EC a declaration using CPC 31 53 000 must be made. 9.5 Records concerning import, use and re-export under TI arrangements must be kept for 4 years after you dispose of the goods.

53 00 D51 Note: This CPC may ONLY BE USED where a Full, Single Community or Integrated TI relief authorisation is held 1.Goods Covered Non Community goods entered to Temporary importation relief. Partial relief from

customs duty claimed under Council Regulation (EEC) No 2913/92 Articles 142 and 143

2.Notice • 28 Importing aircraft parts, aircraft spare part depots and temporary

importation of civil aircraft,• 200 - Temporary Importation, • 306 - Temporary Importation - containers & pallets , • 308 - Temporary Importation –Means of Transport, • 702/9 - VAT: Imports Customs procedures with economic impact, End-Use


Box 1 in the first sub-division enter code ‘IM’, in the second sub-division (see Tariff Volume 3, Part 4B (Imports) enter

• (for full declarations) A, or D as appropriate,


• Where TI authorisation includes use of CFSP enter Y or Z as appropriate Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee Box 31-the description of the goods should correspond to the description stated in the TI authorisation. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 - enter: • Document Code N990 (do not enter a document status code) • the TI relief authorisation number held in the LCO scheme format i.e. TI/4 digit

LCO Office/3 digit LCO reference/2 digit LCO year (see Appendix C11) • the name and address of the supervising office responsible for the TI

authorisation as a SPOFF statement (see Appendix C9). • Enter the appropriate licence details where applicablesee Appendix C11 Box 54-State the type of representation


-import licence / certificates / permits where appropriate

5. Security required Security to cover duty must be by cash deposit or guarantee. In Box 47 enter MP code, N, P, Q, S, T, U, V as appropriate for each tax line.


—

7. VAT Import VAT must be paid on importation at the rate appropriate to the goods 8. Post Clearance Action

Enquiries must be addressed to the supervising office: office identified in the TI authorisation

9. Notes 9.1 Use of this CPC constitutes a declaration by the authorisation holder that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 3% of the duty will be due every month or fraction of a month that the goods remain in the EC

53 41 000 Note: This CPC may ONLY BE USED where a Full, Single Community or Integrated TI relief authorisation is held 1. Goods Covered IPR Drawback being declared to Temporary Importation relief

Note: If a TI relief simplified authorisation is to be used see CPC 53 41 001

2. Notice • 28 Importing aircraft parts, aircraft spare part depots and temporary importation of civil aircraft,


Relief and Free Zones • 221 Inward Processing relief


Box 1 in the first sub-division enter ‘IM’. In the second sub-division (see Volume 3, Part 4B (Imports): • (for Full declaration) enter ‘A’ or ‘D’ as appropriate; • (where TI authorisation includes use of CFSP) – enter C, F, Y or Z as

appropriate. Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee Box 31-the description of the goods this should correspond to the description stated in the TI authorisation Box 33- enter the Commodity codes(s) for the goods described in box 31(see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports). Box 44 – (additional information) enter:

• document code N990 (do not enter a document status code)


• Where security is required for the TI relief claimed enter document code 9AID and status code UP; where no security is required enter 9AID and status code JP

• the TI relief authorisation number held in the LCO scheme format i.e. TI/4 digit LCO Office/3 digit LCO reference/2 digit LCO year (see Appendix C11)

• the name and address of the supervising office responsible for the TI authorisation as a SPOFF statement (see Appendix C9).



—




This should be identified in the TI authorisation held. Where required, security to cover duty potentially due must be provided by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, or V as appropriate




9. Notes 9.1 Use of this CPC constitutes a declaration by the authorisation holder that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7

53 41 001 1.Goods Covered IPR Drawback being declared to Temporary Importation relief using simplified

authorisation Relief is claimed in accordance with Commission Regulation EEC (No) 2454/93, under the Article stated for the corresponding TI relief simplified authorisation CPC’s identified for duty and VAT: 53 00 D03 - Means of road, rail, sea and inland waterway transport (Articles 558 – 562) 53 00 D04 – personal effects / goods for sports purposes (Article 563) 53 00 D05 – welfare materials for seafarers (Article 564) 53 00 D06 – disaster relief materials (Article 565) 53 00 D07 – medical, surgical and laboratory equipment (Article 566) 53 00 D08 - animals (Article 567) 53 00 D09 - frontier zones (Article 567 (a) & (b)) 53 00 D10 – sound, image or data carrying material (Article 568a) 53 00 D11 – publicity material (Article 568a) 53 00 D12 – professional equipment (Article 569) 53 00 D13 - educational material and scientific equipment (Article 570) 53 00 D15 – packings (empty) (Article 571b) 53 00 D16 - Moulds, dies blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles (Article 572(1)) 53 00 D17 – Special tools and instruments (Article 572(2)) 53 00 D18 – goods subject to tests/experiments/demonstrations (Article 573a)


53 00 D19 – goods subject to acceptance tests, experiments or demonstrations (Article 573b) 53 00 D20 – goods used to carry out tests/experiments/ demonstrations (Article 573c) 53 00 D21 – samples (Article 574) 53 00 D22 - Replacement means of production (Article 575) 53 00 D23 - goods for exhibition or use at events (Article 576(1)) 53 00 D24 – Goods for approval (Article 576(2)) 53 00 D25 - works of art, collectors items and antiques (Article 576(3)(a)) 53 00 D26 - goods other than newly manufactured ones imported with a view to their sale by auction (Article 576(3)(b)) 53 00 D27 - spare parts, accessories and equipment for use in the repair and maintenance, including overhaul adjustments and preservation of goods held under TI relief (Article 577) 53 00 D28 - Article 578 (b) applicable and goods less than €4000 in value 53 00 D29 - Article 578 (a) applicable and goods imported occasionally and for a period not exceeding 3 months

2. Notice • 28 - Importing aircraft parts, aircraft spare part depots and temporary importation of civil aircraft,



See completion note 3 for the corresponding TI relief CPC identified in note 1 for duty and VAT. Where security is required for the TI relief claimed enter document code 9AID and status code UP; where no security is required enter 9AID and status code JP In addition in box 44 state ‘Commission Regulation (EEC) No 2454/93’ and the Article under which TI relief is claimed as a GEN29 AI statement (see Appendix C9)



5. Security required (See note 5 for the corresponding TI relief CPC identified in note 1). Where security for customs duties is required, this must be provided by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line


See note 6 for the corresponding TI relief CPC identified in note 1



9. Notes See note 9 for the corresponding TI relief CPC identified in note 1

53 41 D51 Note: This CPC may ONLY BE USED where a Full, Single Community or Integrated TI relief authorisation is held 1. Goods Covered Goods previously entered to IPR Drawback now being entered to Temporary

importation relief with Partial relief from customs duty claimed under with Council Regulation (EEC) No 2913/92 Articles 142 and 143





Box 1 in the first sub-division enter code ‘IM’. In the second sub-division (see Volume 3, Part 4B (Imports): • (Full declaration) enter ‘A’ or ‘D’ as appropriate; • (where TI authorisation includes use of CFSP) – enter C, F, Y or Z as

appropriate. Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee Box 31-the description of the goods should correspond to the description stated in the TI authorisation. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 -– (additional information) enter: • document code N990 (do not enter a document status code) • the TI relief authorisation number held in the LCO scheme format i.e. TI/4 digit


authorisation as a SPOFF Statement (see Appendix C9). • Licence identifier –see Appendix C11 Box 54-State the type of representation


Import licence / certificates / permits where appropriate

5. Security required Security for customs duties must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line.


—

7. VAT Import VAT must be paid 8. Post Clearance Action


9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 3% of the duty will be due every month or fraction of a month that the goods remain in the EC

53 51 000 Note: This CPC may ONLY BE USED where a Full, Single Community or Integrated TI relief authorisation is held 1. Goods Covered IPR Suspension goods liable to customs duties and import VAT being declared to

Temporary Importation relief Note: If a TI relief simplified authorisation is to be used see CPC 53 51 002



Relief and Free Zones 221 Inward Processing relief

3. Specific Fields in the declaration/notes on

Box 1 in the first sub-division enter ‘IM’. In the second sub-division (see Volume 3, Part 4B (Imports):


completion • (Full declaration) enter ‘A’ or ‘D’ as appropriate; • (where TI authorisation includes use of CFSP) – enter C, F, Y or Z as

appropriate. Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31-the description of the goods, this should correspond to the description stated in the TI authorisation Box 33- enter the Commodity codes(s) for the goods described in box 31(see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports). Box 44 (additional information) enter:

• document code N990 (do not enter a document status code) • the TI relief authorisation number held in the LCO scheme format i.e. TI/4

digit LCO Office/3 digit LCO reference/2 digit LCO year (see Appendix C11)

• Where security is required for the TI relief claimed enter document codes 9AID and 9AIV and status code UP; where no security is required enter document codes 9AID and 9AIV and status code JP


• enter the appropriate licence identifier where applicable, see Appendix C11 Box 54 –The type of representation –see Notice 199 and Volume 3,Part 3,Section 3,1 of the tariff –to be completed by the import agent (where applicable)





This should be identified in the TI authorisation held Where required, security to cover duty and /or import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U or V as appropriate


—




53 51 001 Note: This CPC may ONLY BE USED where a Full, Single Community or Integrated TI relief authorisation is held 1. Goods Covered IPR Suspension goods liable to import VAT only being declared to Temporary

Importation relief Note: If a TI relief simplified authorisation is to be used see CPC 53 51 003



Relief and Free Zones


• 221 Inward Processing relief 3. Specific Fields in the declaration/notes on completion

Box 1 in the first sub-division enter ‘IM’. In the second sub-division (see Volume 3, Part 4B (Imports): • (Full declaration) enter ‘A’ or ‘D’ as appropriate; • (where TI authorisation includes use of CFSP) – enter C, F, Y or Z as

appropriate. Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31-the description of the goods, this should correspond to the description stated in the TI authorisation Box 33- enter the Commodity codes(s) for the goods described in box 31(see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports). Box 44 (additional information) enter: • document code N990 (do not enter a document status code) • the TI relief authorisation number held in the LCO scheme format i.e. TI/4 digit

LCO Office/3 digit LCO reference/2 digit LCO year (see Appendix C11) • Where security is required for the TI relief claimed enter document codes 9AID

and 9AIV and status code UP; where no security is required enter document codes 9AID and 9AIV and status code JP


• enter the appropriate licence identifier where applicable, see Appendix C11 Box 54 –The type of representation –see Notice 199 and Volume 3, Part 3, Section 3,1 of the tariff –to be completed by the import agent (where applicable)





This should be identified in the TI authorisation held Where required, security for import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate


—




53 51 002 1. Goods Covered IPR Suspension goods liable to customs duties and import VAT, being declared to

Temporary Importation relief using a simplified authorisation Relief is claimed in accordance with Commission Regulation EEC (No) 2454/93, under the Article stated for the corresponding TI relief simplified authorisation CPC’s identified for duty and import VAT: 53 00 D03 - Means of road, rail, sea and inland waterway transport (Articles 558 – 562) 53 00 D04 – personal effects / goods for sports purposes (Article 563) 53 00 D05 – welfare materials for seafarers (Article 564)


53 00 D06 – disaster relief materials (Article 565) 53 00 D07 – medical, surgical and laboratory equipment (Article 566) 53 00 D08 - animals (Article 567) 53 00 D09 - frontier zones (Article 567 (a) & (b)) 53 00 D10 – sound, image or data carrying material (Article 568a) 53 00 D11 – publicity material (Article 568a) 53 00 D12– professional equipment (Article 569) 53 00 D13 - educational material and scientific equipment (Article 570) 53 00 D15 – packings (empty) (Article 571b) 53 00 D16 - Moulds, dies blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles (Article 572(1)) 53 00 D17 – Special tools and instruments (Article 572(2)) 53 00 D18– goods subject to tests / experiments / demonstrations (Article 573a) 53 00 D19 – goods subject to satisfactory acceptance tests (Article 573b) 53 00 D120– goods used to carry out tests/experiments/ demonstrations (Article 573c) 53 00 D21 – samples (Article 574) 53 00 D22 - Replacement means of production (Article 575) 53 00 D23 - goods for exhibition or use at events (Article 576(1)) 53 00 D24 – Goods for approval (Article 576(2)) 53 00 D25 - works of art, collectors items and antiques (Article 576(3)(a)) 53 00 D26 - goods other than newly manufactured ones imported with a view to their sale by auction (Article 576(3)(b)) 53 00 D27 - spare parts, accessories and equipment for use in the repair and maintenance, including overhaul adjustments and preservation of goods held under TI relief (Article 577) 53 00 D28 / 53 00 D29 - Article 578 (b) applicable and goods less than €4000 in value or Article 578 (a) applicable and goods imported occasionally and for a period not exceeding 3 months




See completion note 3 for the corresponding TI relief CPC identified in note 1 for duty and VAT. Box 44: Where security is required for the TI relief claimed enter document codes 9AID and 9AIV and status code UP; where no security is required enter document codes 9AID and 9AIV and status code JP In addition in box 44 state ‘Commission Regulation (EEC) No 2454/93’ and the Article under which TI relief is claimed as a GEN29 AI statement (see Appendix C9


If an application is being made for a Simplified Single Community authorisation and an original and 2 copies of form INF6 are being presented, enter code C607 in Box 44 followed by document status code AC. -

5. Security required (See note 5 for the corresponding TI relief CPC identified in note 1). Where required, security for customs duties and /or import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate



7. VAT See note 7 for the corresponding TI relief CPC identified in note 1 8. Post Clearance Action




53 51 003 1. Goods Covered IPR Suspension goods liable to import VAT only, being declared to Temporary

Importation relief using a simplified authorisation Relief is claimed in accordance with Commission Regulation EEC (No) 2454/93, under the Article stated for the corresponding TI relief simplified authorisation CPC’s identified for duty and import VAT: 53 00 D03 - Means of road, rail, sea and inland waterway transport (Articles 558 – 562) 53 00 D04 – personal effects / goods for sports purposes (Article 563) 53 00 D05 – welfare materials for seafarers (Article 564) 53 00 D06 – disaster relief materials (Article 565) 53 00 D07 – medical, surgical and laboratory equipment (Article 566) 53 00 D08 - animals (Article 567) 53 00 D09 - frontier zones (Article 567 (a) & (b)) 53 00 D10 – sound, image or data carrying material (Article 568a) 53 00 D11 – publicity material (Article 568a) 53 00 D12– professional equipment (Article 569) 53 00 D13 - educational material and scientific equipment (Article 570) 53 00 D15 – packings (empty) (Article 571b) 53 00 D16 - Moulds, dies blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles (Article 572(1)) 53 00 D17 – Special tools and instruments (Article 572(2)) 53 00 D18– goods subject to tests / experiments / demonstrations (Article 573a) 53 00 D19 – goods subject to satisfactory acceptance tests (Article 573b) 53 00 D20 – goods used to carry out tests/experiments/ demonstrations (Article 573c) 53 00 D21 – samples (Article 574) 53 00 D22 - Replacement means of production (Article 575) 53 00 D23 - goods for exhibition or use at events (Article 576(1)) 53 00 D24 – Goods for approval (Article 576(2)) 53 00 D25 - works of art, collectors items and antiques (Article 576(3)(a)) 53 00 D26 - goods other than newly manufactured ones imported with a view to their sale by auction (Article 576(3)(b)) 53 00 D27 - spare parts, accessories and equipment for use in the repair and maintenance, including overhaul adjustments and preservation of goods held under TI relief (Article 577) 53 00 D28 / 53 00 D29 - Article 578 (b) applicable and goods less than €4000 in value or Article 578 (a) applicable and goods imported occasionally and for a period not exceeding 3 months







5. Security required (See note 5 for the corresponding TI relief CPC identified in note 1). Where required, security must be by cash deposit or guarantee. In Box 47 enter MP


code N, P, Q, S, T, U, V as appropriate






53 51 D51 Note: This CPC may ONLY BE USED where a Full, Single Community or Integrated TI relief authorisation is held 1. Goods Covered IPR suspension goods now being entered to Temporary importation relief using a

Full, Single Community or integrated TI authorisation for Partial relief (Relief from customs duty claimed in accordance with Council Regulation (EEC) No 2913/92 Articles 142 and 143)


• 200 - Temporary Importation, • 306 - Temporary Importation - containers & pallets , • 308 - Temporary Importation –Means of Transport


Box 1 in the first sub-division enter code ‘IM’. In the second sub-division (see Volume 3, Part 4B (Imports): • (for Full declaration) enter ‘A’ or ‘D’ as appropriate; • (where TI authorisation includes use of CFSP) enter C, F, Y or Z as appropriate. Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee Box 31-the description of the goods, this should correspond to the description stated in the TI authorisation. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 - (additional information) enter: • document code N990 (do not enter a document status code) • the TI relief authorisation number held in the LCO scheme format i.e. TI/4 digit


authorisation as a SPOFF Statement (see Appendix C9). • licence identifier where applicable, see appendix C11

Box 54 – State the type of representation


- import licence / certificates / permits where appropriate

5. Security required Security for customs duties must be by cash deposit or guarantee. In Box 47 enter MP code N, P, S, T, U, V as appropriate for each tax line.


—

7. VAT Import VAT must be paid at the rate appropriate to the goods 8. Post Clearance Action


9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown


in the tariff volume 1 part 7 9.3 3% of the duty will be due every month or fraction of a month that the goods remain in the EC.

53 53 000 This CPC may ONLY BE USED where a Full, Single Community or Integrated TI relief authorisation is held 1. Goods Covered Goods held under Temporary Importation relief being transferred to a TI relief full,

Single Community or Integrated TI relief authorisation holder.





appropriate. Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee Box 31-the description of the goods, this should correspond to the description stated in the TI authorisation. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 - (additional information) enter: • document code N990 (do not enter a document status code) • the TI relief authorisation number held in the LCO scheme format i.e. TI/4 digit


authorisation as a SPOFF statement (see Appendix C9). • Where security is required for the TI relief claimed enter document codes 9AID


• state the date and the entry declaration number when the goods were first entered to TI relief as a GEN28 AI Statement (see Appendix C9);

• state ‘Commission Regulation (EEC) No 2454/93’ and the Article under which TI relief is claimed as a GEN29 AI statement(see Appendix C9);






Where required, security to cover duty and import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate


—



9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management


Act 1979 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 79.3 Agents must have prior written approval from the authorisation holder to enter goods to TI relief on behalf of the holder. Agents must also ensure details of the entry are given to the authorisation holder.

53 53 001 This CPC may ONLY BE USED where a Full, Single Community or Integrated TI relief authorisation is held

1. Goods Covered Temporary importation relief goods liable to import VAT only being transferred to a TI full Single Community or Integrated authorisation holder.





appropriate. Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee Box 31-the description of the goods, this should correspond to the description stated in the TI authorisation. Box 33- enter the Commodity codes(s) for the goods described in box 31(see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports). Box 44 -.(additional information) enter: • document code N990 (do not enter a document status code) • the TI relief authorisation number held in the LCO scheme format i.e. TI/4 digit


authorisation as a SPOFF statement (see Appendix C9). • Where security is required for the TI relief claimed enter document codes 9AID


• state the date and the entry declaration number when the goods were first entered to TI relief as a GEN37 AI Statement (see Appendix C9)

• state ‘Commission Regulation (EEC) No 2454/93’ and the Article under which TI relief is claimed as a GEN29 AI statement(see Appendix C9);



—




This should be identified in the TI authorisation. Where required, security to cover import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate


—




9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979

53 53 002 1.Goods Covered Goods held under Temporary Importation relief (TI) liable to customs duties and

import VAT, being transferred to a TI relief simplified authorisation holder. Relief is claimed in accordance with Commission Regulation EEC (No) 2454/93, under the Article stated for the corresponding TI relief simplified authorisation CPC’s identified for duty and VAT: 53 00 D01 - Pallets 53 00 D03 - Means of road, rail, sea and inland waterway transport (Articles 558 – 562) 53 00 D04 – personal effects / goods for sports purposes (Article 563) 53 00 D05 – welfare materials for seafarers (Article 564) 53 00 D06 – disaster relief materials (Article 565) 53 00 D07 – medical, surgical and laboratory equipment (Article 566) 53 00 D08 - animals (Article 567) 53 00 D09 - frontier zones (Article 567 (a) & (b)) 53 00 D10 – sound, image or data carrying material (Article 568a) 53 00 D11 – publicity material (Article 568a) 53 00 D12 – professional equipment (Article 569) 53 00 D13 - educational material and scientific equipment (Article 570) 53 00 D15 – packings (empty) (Article 571b) 53 00 D16 - Moulds, dies blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles (Article 572(1)) 53 00 D17 – Special tools and instruments (Article 572(2)) 53 00 D18 – goods subject to tests/experiments/demonstrations (Article 573a) 53 00 D19 – goods subject to acceptance tests, experiments or demonstrations (Article 573b) 53 00 D20 – goods used to carry out tests/experiments/ demonstrations (Article 573c) 53 00 D21 – samples (Article 574) 53 00 D22 - Replacement means of production (Article 575) 53 00 D23 - goods for exhibition or use at events (Article 576(1)) 53 00 D24 – Goods for approval (Article 576(2)) 53 00 D25 - works of art, collectors items and antiques (Article 576(3)(a)) 53 00 D26 - goods other than newly manufactured ones imported with a view to their sale by auction (Article 576(3)(b)) 53 00 D27 - spare parts, accessories and equipment for use in the repair and maintenance, including overhaul adjustments and preservation of goods held under TI relief (Article 577) 53 00 D28 - Article 578 (b) applicable and goods less than €4000 in value 53 00 D29 - Article 578 (a) applicable and goods imported occasionally and for a period not exceeding 3 months



Relief and Free Zones






5. Security required (See note 5 for the corresponding TI relief CPC identified in note 1). Where security for customs duties and import VAT is required, this must be provided by cash deposit or guarantee. In Box 47 enter MP code N, P, S, T, U, V as appropriate






53 53 003

1. Goods Covered Goods held under Temporary Importation (TI) relief liable to import VAT only being transferred to a TI relief simplified authorisation holder Relief is claimed in accordance with Commission Regulation EEC (No) 2454/93, under the Article stated for the corresponding TI relief simplified authorisation CPC’s identified for duty and VAT: 53 00 D01 - Pallets 53 00 D03 - Means of road, rail, sea and inland waterway transport (Articles 558 – 562) 53 00 D04 – personal effects / goods for sports purposes (Article 563) 53 00 D05 – welfare materials for seafarers (Article 564) 53 00 D06 – disaster relief materials (Article 565) 53 00 D07 – medical, surgical and laboratory equipment (Article 566) 53 00 D08 - animals (Article 567) 53 00 D09 - frontier zones (Article 567 (a) & (b)) 53 00 D10 – sound, image or data carrying material (Article 568a) 53 00 D11 – publicity material (Article 568a) 53 00 D12 – professional equipment (Article 569) 53 00 D13 - educational material and scientific equipment (Article 570) 53 00 D15 – packings (empty) (Article 571b) 53 00 D16 - Moulds, dies blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles (Article 572(1)) 53 00 D17 – Special tools and instruments (Article 572(2)) 53 00 D18 – goods subject to tests/experiments/demonstrations (Article 573a) 53 00 D19 – goods subject to acceptance tests, experiments or demonstrations (Article 573b) 53 00 D20 – goods used to carry out tests/experiments/ demonstrations (Article 573c) 53 00 D21 – samples (Article 574) 53 00 D22 - Replacement means of production (Article 575) 53 00 D23 - goods for exhibition or use at events (Article


576(1)) 53 00 D24 – Goods for approval (Article 576(2)) 53 00 D25 - works of art, collectors items and antiques (Article 576(3)(a)) 53 00 D26 - goods other than newly manufactured ones imported with a view to their sale by auction (Article 576(3)(b)) 53 00 D27 - spare parts, accessories and equipment for use in the repair and maintenance, including overhaul adjustments and preservation of goods held under TI relief (Article 577) 53 00 D28 - Article 578 (b) applicable and goods less than €4000 in value 53 00 D29 - Article 578 (a) applicable and goods imported occasionally and for a period not exceeding 3 months



Relief and Free Zone 3. Specific Fields in the declaration/notes on completion

See completion note 3 for the corresponding TI relief CPC identified in note 1 for duty and VAT. Box 44: Where security is required for the TI relief claimed enter document code 9AIV and status code UP; where no security is required enter 9AIV and status code JP. In addition in box 44 state ‘Commission Regulation (EEC) No 2454/93’ and the Article under which TI relief is claimed as a GEN29 AI statement (see Appendix C9)



5. Security required (See note 5 for the corresponding TI relief CPC identified in note 1). Where security for import VAT is required, this must be provided by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate






53 53 D51 Note: This CPC may ONLY BE USED where a Full, Single Community or Integrated TI relief authorisation is held 1. Goods Covered Goods held under TI with partial relief being transferred to another TI partial relief

authorisation holder. Relief from customs duty claimed in accordance with Council Regulation (EEC) No 2913/92 Articles 142 and 143


• 200 - Temporary Importation, • 306 - Temporary Importation - containers & pallets , • 308 - Temporary Importation –Means of Transport,

3. Specific Fields in the Box 1 in the first sub-division enter code ‘IM’. In the second sub-division (see



Volume 3, Part 4B (Imports): • (for Full declaration) enter ‘A’ or ‘D’ as appropriate; • (where TI authorisation includes use of CFSP) – enter C, F, Y or Z as

appropriate. Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee Box 31-the description of the goods, this should correspond to the description stated in the TI authorisation. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 – (additional information) enter: • document code N990 (do not enter a document status code) • the TI relief authorisation number held in the LCO scheme format i.e. TI/4 digit


authorisation as a SPOFF Statement (see Appendix C9). • Appropriate licence identifier where applicable, from Appendix C11 Box 54-State the type of representation



5. Security required Security to cover customs duties must be by cash deposit or guarantee. In Box 47 enter MP code N, P, S, T, U, V as appropriate for each tax line.


—



9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 3% of the duty will be due every month or fraction of a month that the goods remain in the EC

53 71 000 Note: This CPC may ONLY BE USED where a Full, Single Community or Integrated TI relief authorisation is held 1. Goods Covered Goods liable to customs duties and import VAT removed from a Customs warehouse

for entry to Temporary Importation relief. Note: This CPC must not be used for goods removed from a free zone using a TI relief simplified authorisation, see CPC 53 78 002


• 200 - Temporary Importation, • 306 - Temporary Importation - containers & pallets , • 308 - Temporary Importation –Means of Transport, • 334 – Free Zones • 702/9 - VAT: Imports Customs procedures with economic impact, End-Use


Box 1 in the first sub-division enter code ‘IM’. In the second sub-division (see Volume 3, Part 4B (Imports): • (for Full declarations) enter ‘A’ or ‘D’ as appropriate; • (where TI authorisation includes use of CFSP) – enter C, F, Y or Z as

appropriate. Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31-the description of the goods, this should correspond to the description stated in the TI authorisation Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2


of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 (additional information) – • document code N990 (do not enter a document status code); • Document code C600 • Do not enter a document status code • Where security is required for the TI relief claimed enter document code 9AIV

and status code UP; where no security is required enter 9AIV and status code JP • the TI relief authorisation number held in the LCO scheme format i.e. TI/4 digit


authorisation as a SPOFF statement (see Appendix C9). • state ‘Commission Regulation (EEC) No 2454/93’ and the Article under which

TI relief is claimed as a GEN29 AI statement(see Appendix C9); • enter the appropriate licence identifier where applicable, see Appendix C11 Box 54 –The type of representation –see Notice 199 and Volume 3,Part 3,Section 3,1 of the tariff –to be completed by the import agent (where applicable)


—

5. Security required Security is required for all TI reliefs except where relief is claimed under Commission Regulation ( EEC ) No 2454/93 :


hospital or medical institution. Article 571(b) – packings imported empty Where required, security to for customs duties and import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate


—




9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003 9.2 Agents must have prior written approval from the authorisation holder to enter goods to TI relief on behalf of the holder. Agents must also ensure details of the entry are given to the authorisation holder.

53 71 001 Note: This CPC may ONLY BE USED where a Full, Single Community or Integrated TI relief authorisation is held 1. Goods Covered Goods liable to import VAT only removed from a customs warehouse for entry to

Temporary Importation relief. Note: This CPC must not be used for goods removed from a customs warehouse using a TI relief simplified authorisation see CPC 53 71 003






appropriate. Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31-the description of the goods, this should correspond to the description stated in the TI authorisation Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 (additional information) – • document code N990 (do not enter a document status code); • Document code C600 • Do not enter a document status code • the TI relief authorisation number held in the LCO scheme format i.e. TI/4 digit

LCO Office/3 digit LCO reference/2 digit LCO year (see Appendix C11) • where security is required for the TI relief claimed enter document code 9AIV

and status code UP; where no security is required enter 9AIV and status code JP • the name and address of the supervising office responsible for the TI


TI relief is claimed as a GEN29 AI statement(see Appendix C9); • enter the appropriate licence identifier where applicable, see Appendix C11 Box 54 –The type of representation –see Notice 199 and Volume 3, Part 3, Section 3,1 of the tariff –to be completed by the import agent (where applicable)


—



hospital or medical institution. Article 571(b) – packings imported empty Where required, security for import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate


—





53 71 002

1. Goods Covered Goods liable to customs duties and import VAT removed from a customs warehouse, being declared to Temporary Importation relief using a simplified authorisation Relief is claimed in accordance with Commission Regulation EEC (No) 2454/93, under the Article stated for the corresponding TI relief simplified authorisation CPC’s identified for duty and import VAT 53 00 D03 - Means of road, rail, sea and inland waterway transport (Articles 558 – 562) 53 00 D04 – personal effects / goods for sports purposes (Article 563) 53 00 D05 – welfare materials for seafarers (Article 564) 53 00 D06 – disaster relief materials (Article 565) 53 00 D07 – medical, surgical and laboratory equipment (Article 566) 53 00 D08 - animals (Article 567) 53 00 D09 - frontier zones (Article 567 (a) & (b)) 53 00 D10 – sound, image or data carrying material (Article 568a)


53 00 D11 – publicity material (Article 568a) 53 00 D12– professional equipment (Article 569) 53 00 D13 - educational material and scientific equipment (Article 570) 53 00 D15 – packings (empty) (Article 571b) 53 00 D16 - Moulds, dies blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles (Article 572(1)) 53 00 D17 – Special tools and instruments (Article 572(2)) 53 00 D18– goods subject to tests / experiments / demonstrations (Article 573a) 53 00 D19 – goods subject to satisfactory acceptance tests (Article 573b) 53 00 D20 – goods used to carry out tests/ experiments/ demonstrations (Article 573c) 53 00 D21 – samples (Article 574) 53 00 D22 - Replacement means of production (Article 575) 53 00 D23 - goods for exhibition or use at events (Article 576(1)) 53 00 D24 – Goods for approval (Article 576(2) ) 53 00 D25 - works of art, collectors items and antiques (Article 576(3)(a)) 53 00 D26 - goods other than newly manufactured ones imported with a view to their sale by auction (Article 576(3)(b)) 53 00 D27 - spare parts, accessories and equipment for use in the repair and maintenance, including overhaul adjustments and preservation of goods held under TI relief (Article 577) 53 00 D28/ 53 00 D29 - Article 578 (b) applicable and goods less than €4000 in value or Article 578 (a) applicable and goods imported occasionally and for a period not exceeding 3 months




See completion note 3 for the corresponding TI relief CPC identified in note 1 for duty and VAT. Box 44: • where security is required for the TI relief claimed enter document code 9AIV

and status code UP; where no security is required enter 9AIV and status code JP In addition in box 44 state ‘Commission Regulation (EEC) No 2454/93’ and the Article under which TI relief is claimed as a GEN29 AI statement (see Appendix C9) Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB







Enquiries must be addressed to the supervising office at : National Temporary Imports Section, Custom House, Furness Quay, Salford M50 3XN Tel 0161 261 7211 / 12 E mail : [email protected]


53 71 003


1. Goods Covered Goods liable to import VAT only removed from a customs warehouse, being declared to Temporary Importation relief using a simplified authorisation Relief is claimed in accordance with Commission Regulation EEC (No) 2454/93, under the Article stated for the corresponding TI relief simplified authorisation CPC’s identified for duty and import VAT : 53 00 D03 - Means of road, rail, sea and inland waterway transport (Articles 558 – 562) 53 00 D04 – personal effects / goods for sports purposes (Article 563) 53 00 D05 – welfare materials for seafarers (Article 564) 53 00 D06 – disaster relief materials (Article 565) 53 00 D07 – medical, surgical and laboratory equipment (Article 566) 53 00 D08 - animals (Article 567) 53 00 D09 - frontier zones (Article 567 (a) & (b)) 53 00 D10 – sound, image or data carrying material (Article 568a) 53 00 D11 – publicity material (Article 568a) 53 00 D12– professional equipment (Article 569) 53 00 D13 - educational material and scientific equipment (Article 570) 53 00 D15 – packings (empty) (Article 571b) 53 00 D16 - Moulds, dies blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles (Article 572(1)) 53 00 D17 – Special tools and instruments (Article 572(2)) 53 00 D18– goods subject to tests / experiments / demonstrations (Article 573a) 53 00 D19 – goods subject to satisfactory acceptance tests (Article 573b) 53 00 D20 – goods used to carry out tests/ experiments/ demonstrations (Article 573c) 53 00 D21 – samples (Article 574) 53 00 D22 - Replacement means of production (Article 575) 53 00 D23 - goods for exhibition or use at events (Article 576(1)) 53 00 D24 – Goods for approval (Article 576(2) ) 53 00 D25 - works of art, collectors items and antiques (Article 576(3)(a)) 53 00 D26 - goods other than newly manufactured ones imported with a view to their sale by auction (Article 576(3)(b)) 53 00 D27 - spare parts, accessories and equipment for use in the repair and maintenance, including overhaul adjustments and preservation of goods held under TI relief (Article 577) 53 00 D28 / 53 00 D29 - Article 578 (b) applicable and goods less than €4000 in value or Article 578 (a) applicable and goods imported occasionally and for a period not exceeding 3 months




See completion note 3 for the corresponding TI relief CPC identified in note 1 for duty and VAT. Box 44: • where security is required for the TI relief claimed enter document code 9AIV

and status code UP; where no security is required enter 9AIV and status code JP In addition in box 44 state ‘Commission Regulation (EEC) No 2454/93’ and the Article under which TI relief is claimed as a GEN29 AI statement (see Appendix C9)



5. Security required (See note 5 for the corresponding TI relief CPC identified in note 1). Where required, security for import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate



7. VAT See note 7 for the corresponding TI relief CPC identified in note 1





53 71 004 1.Goods Covered Works of art, collectors items and antiques (liable to import VAT only), being

removed from a customs warehouse for entry to Temporary Importation simplified authorisation for exhibition with a view to possible sale.

2. Notice 200 – Temporary Importation 702 /9- VAT: Imports Customs procedures with economic impact, End-Use Relief and Free Zone


See note 3 for CPC 53 00 D25. Box 44-enter Document identifier C600 do not enter a document status code Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


—

5. Security required Security for import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line


—

7. VAT See note 5. No VAT certificate will be issued.



9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 will be exhibited for longer than the period identified in box 44, contact the office at note 8. The maximum period goods held for exhibition under TI relief is 24 months. 9.4 If the goods are sold and will remain in the EC, a diversion entry must be made using CPC 40 53 F41. A copy of the sales invoice must be sent to the office at note 8. 9.5 If the goods are not sold they must re-exported from the EC using CPC 31 53 000 when the exhibition has ended.

53 71 005 1.Goods Covered Goods other than newly manufactured (liable to import VAT only), being removed

from a customs warehouse for entry to Temporary Importation simplified authorisation with a view to sale at auction .

2.Notice 200 – Temporary Importation 702 /9- VAT: Imports Customs procedures with economic impact, End-Use Relief and Free Zone



See note 3 for CPC 53 00 D26 Box 44-enter Document identifier C600 do not enter a document status code Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB



5. Security required Security for import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate


—




9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 will need to be retained for longer than the period identified in box 44, contact the office at note 8. The maximum period goods may be retained for auction under TI relief is 24 months. 9.4 If the goods are sold and will remain in the EC, a diversion entry must be made using CPC 40 53 F41. A copy of the sales invoice must be sent to the office at note 8. 9.5 If the goods are not sold at auction they must re-exported from the EC when the auction has ended using CPC 31 53 000. 9.6 To transfer these goods to another TI authorisation holder or to another customs procedure see Notice 200 9.7 To discharge TI arrangements see Notice 200

53 71 D25 1. Goods Covered Works of art, collectors items and antiques (liable to customs duties and import

VAT), being removed from a customs warehouse for entry to Temporary Importation simplified authorisation for exhibition with a view to possible sale

2. Notice 200 – Temporary Importation 702/9 - VAT: Imports Customs procedures with economic impact, End-Use Relief and Free Zone




—

5. Security required Security for customs duties and import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate


—




9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met.


9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 will be exhibited for longer than the period identified in box 44, contact the office at note 8. The maximum period goods held for exhibition under TI relief is 24 months. 9.4 If the goods are sold and will remain in the EC, a diversion entry must be made using CPC 40 53 F41. A copy of the sales invoice must be sent to the office at note 8. 9.5 If the goods are not sold they must re-exported from the EC using CPC 31 53 000 when the exhibition has ended.

53 71 D26 1.Goods Covered Goods other than newly manufactured (liable to customs duties and import VAT),

being removed from a customs warehouse for entry to Temporary Importation simplified authorisation with a view to sale at auction.

2. Notice 200 – Temporary Importation 702/9 - VAT: Imports Customs procedures with economic impact, End-Use Relief and Free Zone





5. Security required Security for customs duties and import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate


—





53 71 D51 Note: This CPC may ONLY BE USED where a Full, Single Community or Integrated TI relief authorisation is held 1. Goods Covered Goods removed from a customs warehouse for entry to Temporary Importation using

a Full, Single Community or integrated TI authorisation for Partial relief. (Relief from customs duty claimed in accordance with Council Regulation (EEC) No 2913/92 Articles 142 and 143)



• 200 - Temporary Importation, • 306 - Temporary Importation - containers & pallets , • 308 - Temporary Importation –Means of Transport


Box 1 in the first sub-division enter code ‘IM’. In the second sub-division (see Volume 3, Part 4B (Imports): • (for Full declaration) enter ‘A’ or ‘D’ as appropriate; • (where TI authorisation includes use of CFSP) enter C, F, Y or Z as appropriate. Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee Box 31-the description of the goods, this should correspond to the description stated in the TI authorisation. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 – (additional information) enter: • document code N990 (do not enter a document status code) Box 44-enter Document identifier C600 do not enter a document status code • the TI relief authorisation number held in the LCO scheme format i.e. TI/4 digit


authorisation as a SPOFF Statement (see Appendix C9). • Enter the appropriate licence identifier where applicable, –see Appendix C11 Box 49 enter A,C,D or E followed by identification number of the customs

warehouse and GB Box 54-State the type of representation



5. Security required Security for customs duties must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line.


—

7. VAT Import VAT must be paid at the rate appropriate to the goods 8. Post Clearance Action


9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 20039.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 3% of the duty will be due every month or fraction of a month that the goods remain in the EC

53 78 000 Note: This CPC may ONLY BE USED where a Full, Single Community or Integrated TI relief authorisation is held 1. Goods Covered Goods liable to customs duties and import VAT removed from a free zone for entry to

Temporary Importation relief. Note: This CPC must not be used for goods removed from a free zone using a TI relief simplified authorisation, see CPC 53 78 002



Relief and Free Zone 3. Specific Fields in the declaration/notes on

Box 1 in the first sub-division enter code ‘IM’. In the second sub-division (see Volume 3, Part 4B (Imports):


completion • (for Full declarations) enter ‘A’ or ‘D’ as appropriate; • (where TI authorisation includes use of CFSP) – enter C, F, Y or Z as

appropriate. Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31-the description of the goods, this should correspond to the description stated in the TI authorisation Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 (additional information) – • document code N990 (do not enter a document status code); • the TI relief authorisation number held in the LCO scheme format i.e. TI/4 digit


authorisation as a SPOFF statement (see Appendix C9). • where security is required for the TI relief claimed enter document code 9AIV

and status code UP; where no security is required enter 9AIV and status code JP • state ‘Commission Regulation (EEC) No 2454/93’ and the Article under which

TI relief is claimed as a GEN29 AI statement(see Appendix C9); • enter the appropriate licence identifier where applicable, see Appendix C11 Box 49 enter the code Z followed by identification number of the free zone and GB





hospital or medical institution. Article 571(b) – packings imported empty Where required, security to for customs duties and import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate


—





53 78 001 Note: This CPC may ONLY BE USED where a Full, Single Community or Integrated TI relief authorisation is held 1. Goods Covered Goods liable to import VAT only removed from a free zone for entry to Temporary

Importation relief. Note: This CPC must not be used for goods removed from a free zone using a TI relief simplified authorisation see CPC 53 78 003


• 200 - Temporary Importation, • 306 - Temporary Importation - containers & pallets , • 308 - Temporary Importation –Means of Transport, • 334 – Free Zones


• 702/9 - VAT: Imports Customs procedures with economic impact, End-Use Relief and Free Zone



appropriate. Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee. Box 31-the description of the goods, this should correspond to the description stated in the TI authorisation Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 (additional information) – • document code N990 (do not enter a document status code); • where security is required for the TI relief claimed enter document code 9AIV

and status code UP; where no security is required enter 9AIV and status code JP • the TI relief authorisation number held in the LCO scheme format i.e. TI/4 digit



TI relief is claimed as a GEN29 AI statement (see Appendix C9); • enter the appropriate licence identifier where applicable, see Appendix C11 Box 49 enter the code Z followed by identification number of the free zone and GB

Box 54 –The type of representation – see Notice 199 and Volume 3, Part 3, Section 3,1 of the tariff – to be completed by the import agent (where applicable)


—



hospital or medical institution. Article 571(b) – packings imported empty Where required, security for import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate


—




53 78 002 1. Goods Covered Free Zone goods liable to customs duties and import VAT, being declared to

Temporary Importation relief using a simplified authorisation Relief is claimed in accordance with Commission Regulation EEC (No) 2454/93, under the Article stated for the corresponding TI relief simplified authorisation CPC’s identified for duty and import VAT : 53 00 D03 - Means of road, rail, sea and inland waterway transport (Articles 558 – 562) 53 00 D04 – personal effects / goods for sports purposes (Article 563) 53 00 D05 – welfare materials for seafarers (Article 564) 53 00 D06 – disaster relief materials (Article 565) 53 00 D07 – medical, surgical and laboratory equipment


(Article 566) 53 00 D08 - animals (Article 567) 53 00 D09 - frontier zones (Article 567 (a) & (b)) 53 00 D10 – sound, image or data carrying material (Article 568a) 53 00 D11 – publicity material (Article 568a) 53 00 D12– professional equipment (Article 569) 53 00 D13 - educational material and scientific equipment (Article 570) 53 00 D15 – packings (empty) (Article 571b) 53 00 D16 - Moulds, dies blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles (Article 572(1)) 53 00 D17 – Special tools and instruments (Article 572(2)) 53 00 D18– goods subject to tests / experiments / demonstrations (Article 573a) 53 00 D19 – goods subject to satisfactory acceptance tests (Article 573b) 53 00 D20 – goods used to carry out tests/ experiments/ demonstrations (Article 573c) 53 00 D21 – samples (Article 574) 53 00 D22 - Replacement means of production (Article 575) 53 00 D23 - goods for exhibition or use at events (Article 576(1)) 53 00 D24 – Goods for approval (Article 576(2) ) 53 00 D25 - works of art, collectors items and antiques (Article 576(3)(a)) 53 00 D26 - goods other than newly manufactured ones imported with a view to their sale by auction (Article 576(3)(b)) 53 00 D27 - spare parts, accessories and equipment for use in the repair and maintenance, including overhaul adjustments and preservation of goods held under TI relief (Article 577) 53 00 D28 / 53 00 D9 - Article 578 (b) applicable and goods less than €4000 in value or Article 578 (a) applicable and goods imported occasionally and for a period not exceeding 3 months




See completion note 3 for the corresponding TI relief CPC identified in note 1 for duty and VAT. In addition: Box 44:

• state ‘Commission Regulation (EEC) No 2454/93’ and the Article under which TI relief is claimed as a GEN29 AI statement (see Appendix C9);

• where security is required for the TI relief claimed enter document code 9AIV and status code UP; where no security is required enter 9AIV and status code JP

• Box 49: enter the code Z followed by identification number of the free zone and GB’










53 78 003 1. Goods Covered Free Zone goods liable to import VAT only, being declared to Temporary Importation

relief using a simplified authorisation Relief is claimed in accordance with Commission Regulation EEC (No) 2454/93, under the Article stated for the corresponding TI relief simplified authorisation CPC’s identified for duty and import VAT: 53 00 D03 - Means of road, rail, sea and inland waterway transport (Articles 558 – 562) 53 00 D04 – personal effects / goods for sports purposes (Article 563) 53 00 D05 – welfare materials for seafarers (Article 564) 53 00 D06 – disaster relief materials (Article 565) 53 00 D07 – medical, surgical and laboratory equipment (Article 566) 53 00 D08 - animals (Article 567) 53 00 D09 - frontier zones (Article 567 (a) & (b)) 53 00 D10 – sound, image or data carrying material (Article 568a) 53 00 D11 – publicity material (Article 568a) 53 00 D12– professional equipment (Article 569) 53 00 D13 - educational material and scientific equipment (Article 570) 53 00 D15 – packings (empty) (Article 571b) 53 00 D16 - Moulds, dies blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles (Article 572(1)) 53 00 D17 – Special tools and instruments (Article 572(2)) 53 00 D18– goods subject to tests / experiments / demonstrations (Article 573a) 53 00 D19 – goods subject to satisfactory acceptance tests (Article 573b) 53 00 D20 – goods used to carry out tests/experiments/ demonstrations (Article 573c) 53 00 D21 – samples (Article 574) 53 00 D22 - Replacement means of production (Article 575) 53 00 D23 - goods for exhibition or use at events (Article 576(1)) 53 00 D24 – Goods for approval (Article 576(2)) 53 00 D25 - works of art, collectors items and antiques (Article 576(3)(a)) 53 00 D26 - goods other than newly manufactured ones imported with a view to their sale by auction (Article 576(3)(b)) 53 00 D27 - spare parts, accessories and equipment for use in the repair and maintenance, including overhaul adjustments and preservation of goods held under TI relief (Article 577) 53 00 D28 / 53 00 D9 - Article 578 (b) applicable and goods less than €4000 in value or Article 578 (a) applicable and goods imported occasionally and for a period not exceeding 3 months




See completion note 3 for the corresponding TI relief CPC identified in note 1 for duty and VAT. Box 44: where security is required for the TI relief claimed enter document code 9AIV and status code UP; where no security is required enter 9AIV and status code JP In addition in box 44 state ‘Commission Regulation (EEC) No 2454/93’ and the Article under which TI relief is claimed as a GEN29 AI statement (see Appendix C9); Box 49 enter the code Z followed by identification number of the free zone and GB’

4. Additional If an application is being made for a Simplified Single Community authorisation


documents required and an original and 2 copies of form INF6 are being presented, enter code C607 in Box 44 followed by document status code AC.

5. Security required (See note 5 for the corresponding TI relief CPC identified in note 1). Where required, security for import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate






53 78 004 1. Goods Covered Works of art, collectors items and antiques (liable to import VAT only), being

removed from a Free Zone for entry to Temporary Importation simplified authorisation for exhibition with a view to possible sale.

2. Notice 200 – Temporary Importation 334 – Free Zones 702/9 - VAT: Imports Customs procedures with economic impact, End-Use Relief and Free Zone


See note 3 for CPC 53 00 D25. Box 49 enter Z followed by identification number of the Free Zone and GB


—

5. Security required Security for import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line


—




9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 will be exhibited for longer than the period identified in box 44, contact the office at note 8. The maximum period goods held for exhibition under TI relief is 24 months. 9.4 If the goods are sold and will remain in the EC, a diversion entry must be made using CPC 40 53 F41. A copy of the sales invoice must be sent to the office at note 8. 9.5 If the goods are not sold they must re-exported from the EC using CPC 31 53 000 when the exhibition has ended.

53 78 005 1. Goods Covered Goods other than newly manufactured (liable to import VAT only), being removed


from a free zone for entry to Temporary Importation simplified authorisation with a view to sale at auction

2. Notice 200 – Temporary Importation 334 – Free Zones 702/9 - VAT: Imports Customs procedures with economic impact, End-Use Relief and Free Zone


See note 3 for CPC 53 00 D26 Box 49 enter Z followed by identification number of the freezone and GB



5. Security required Security for import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate


—





53 78 D25 1. Goods Covered Works of art, collectors items and antiques (liable to customs duties and import

VAT), Goods being removed from a Free Zone for entry to Temporary Importation simplified authorisation for exhibition with a view to possible sale works of art.

2. Notice 200 – Temporary Importation 334 – Free Zones 702 - VAT: Imports Customs procedures with economic impact, End-Use Relief and Free Zone




—

5. Security required Security for customs duties and import VAT must be by cash deposit or guarantee. In Box 47 enter MP code E, MN, P, Q, S, T, U, V as appropriate


—



Enquiries must be addressed to the supervising office at: National Temporary Imports Section, Custom House, Furness Quay, Salford M50 3XN Tel 0161 261 7211 / 12


E mail: [email protected] See note for the relevant TI CPC 9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid

down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 If the goods stated in box 31 will be exhibited for longer than the period identified in box 44, contact the office at note 8. The maximum period goods held for exhibition under TI relief is 24 months. 9.4 If the goods are sold and will remain in the EC, a diversion entry must be made using CPC 40 53 F41. A copy of the sales invoice must be sent to the office at note 8. 9.5 If the goods are not sold they must re-exported from the EC using CPC 31 53 000 when the exhibition has ended.

53 78 D26 1. Goods Covered Goods other than newly manufactured (liable to customs duties and import VAT),

being removed from a Free Zone for entry to Temporary Importation simplified authorisation with a view to sale at auction.

2. Notice 200 – Temporary Importation 334 – Free Zones 702 - VAT: Imports Customs procedures with economic impact, End-Use Relief and Free Zone





5. Security required Security may be required to ensure conditions and obligations of the Security for customs duties and import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate


—





53 78 D51 Note: This CPC may ONLY BE USED where a Full, Single Community or Integrated TI relief authorisation is held 1. Goods Covered Goods removed from a free zone for entry to Temporary Importation using a Full,

Single Community or integrated TI authorisation for Partial relief. Relief from customs duty claimed in accordance with Council Regulation (EEC) No 2913/92 Articles 142 and 143


Partial Relief may be claimed where the conditions of Total Relief are not met. 2.Notice • 28 Importing aircraft parts, aircraft spare part depots and temporary

importation of civil aircraft,• 200 - Temporary Importation, • 306 - Temporary Importation - containers & pallets , • 308 - Temporary Importation –Means of Transport • 334 – Free Zones


Box 1 in the first sub-division enter code ‘IM’. In the second sub-division (see Volume 3, Part 4B (Imports): • (for Full declaration) enter ‘A’ or ‘D’ as appropriate; • (where TI authorisation includes use of CFSP) enter C, F, Y or Z as appropriate. Box 8 - enter the full name and address of the person to whom the goods are to be delivered. Note: agents should not be shown as the consignee Box 31-the description of the goods, this should correspond to the description stated in the TI authorisation. Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 - Classifying your imports or exports Box 44 -. (additional information) enter: • document code N990 (do not enter a document status code) • the TI relief authorisation number held in the LCO scheme format i.e. TI/4 digit


authorisation as a SPOFF Statement (see Appendix C9). • appropriate licence identifier where applicable, from Appendix C11 Box 49 enter Z followed by identification number of the free zone and GB Box 54-State the type of representation



5. Security required Security for customs duties duty must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line.


—

7. VAT Import VAT must be paid on importation at the rate appropriate to the goods 8. Post Clearance Action


9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003 9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown in the tariff volume 1 part 7 9.3 3% of the duty will be due every month or fraction of a month that the goods remain in the EC

61 00 000 1.Goods Covered Goods of a non-commercial nature imported to free circulation in the Community for

which Outward Processing Relief (OPR) is claimed being the personal property of the importer or members of their family for which application for OPR is made at the time of importation, being goods which were previously temporarily exported from the Community for repair


Box 1 enter code IM followed by A or D as appropriate. Box 40 enter previous document class “Z”, zzz and reference to the related Export Entry in the format EPU-Number-Date

• Box 44 enter • document code C019 • do not enter a document status code. • OPR authorisation reference number • Declare ‘Simplified authorisation’, OPR authorisation reference number

OP/9999/999/99 as a 00100 AI statement • The declared values or prices must be the values or prices of the

compensating products on importation


• The amount of customs duty payable must be calculated as described in Notice 235

• Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate

• Enter DTY as the last 3 characters of the Rate column and the duty payable in the Amount column of Box 47


• A certificate of posting –form C & E 132 or export entry and / or departure message showing the declaration unique consignment identifier reference (DUCR) number produced from the CHIEF export system

• Repairers invoice or other evidence of repair costs or copy of warranty document if repairs carried out free of charge;


The importer must be able to show that no commercial purpose is intended for the imported goods.

5. Security required Where delivery is required prior to production of the certificate of posting or details of the previous export entry have not been entered in box 40, security for potential charges must be provided by deposit or guarantee.


• Box 8 must be coded PR

7. VAT See note 9.2 below 8. Post Clearance Action

If delivery is taken on deposit pending production of documents, such documents when available, must be submitted to the office where the entry was originally presented.

9. Notes 9.1 Repairs of a non commercial nature means repairs; • which are carried out on an occasional basis and • concern exclusively goods confined to the personal use of the

importer or importer’s family, it being evident from the nature and quantity of the goods that no commercial purpose is intended.

9.2 Customs duty and VAT are chargeable as for importations under CPCs 61 21 B02 and 48 00 001 as appropriate. No VAT certificate will be issued for importations under this CPC.

61 00 F02 1.Goods Covered Reimported CAP goods and goods manufactured from CAP goods which are

returning in the same condition as at export, on which returned goods relief (RGR) from customs duty ,and if appropriate CAP charges, excise duty and VAT is being claimed.


Box 40 If exported from the UK, enter previous document class Z followed by code ZZZ and reference to the related export entry in the format EPU-number-date. Box 44 - Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate Where relief from customs duty is claimed, “DTY” must be entered as the last 3

characters in the Rate column and “0.00” in Box 47(d). Where relief from CAP charges is claimed “VCL” must be entered as the last 3 characters in the Rate column and “0.00” in box 47(d) Where relief from VAT is claimed, “VAX” must be entered as the last 3 characters in the rate column. Where VAT relief is not appropriate, the appropriate VAT amount must be declared and paid. Where relief from excise duty is claimed on excise goods, the appropriate excise code (Vol 3, Part 3) must be entered as the last 3 characters in the rate column and “0.00” in Box 47(d). Where excise duty relief is not appropriate on excise goods, the appropriate excise duty amount must be declared and paid


a) Completed form C1314 b)Evidence of export and free circulation status as described in Notice 236, exceptwhere the export declaration reference is quoted in Box 40 c) The statement from the CAP paying agency in the exporting member state as described in Notice 236 d) The relevant export licence or advance fixing certificate if still unexhausted and required by Notice 236 e) An additional copy 6 of the SAD if repayment of CAP export charges is to be claimed from a member state other than the UK


f) If appropriate evidence that reimport within 12 months was prevented due to circumstances beyond the control of the importer.

5. Security required Security is not required unless delivery is taken before any of the necessary additional documents specified in item 4 have been presented. In that case, enter MP codes “N” to “V” as appropriate in Box 47. However, if the goods are not liable to any import charges and are entered to this CPC solely for the purpose of obtaining a certificate for repayment of CAP export levy, security will not be required.


Detailed information and advice concerning reimported CAP goods is given in Notice 236.



9. Notes 9.1 All ancillary materials e.g. rope, wood, plastic used for the stowage and protection of the goods in question are also eligible for relief. .


which are returning after: • having received unforeseen repair / restoration (other than just routine

maintenance) or • having been exported without the intention to be reimported, and treatment

had begun on them before they were found to be defective or unsuitable for their use,

and on which total or partial relief from customs duty, and if appropriate, VAT is being claimed under returned goods relief (RGR)


Box 40 If exported from the UK, enter previous document class Z followed by code ZZZ and reference to the related export entry in the format EPU-number-date. Box 44 - Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate Where total relief from customs duty is claimed, “DTY” must be entered as the last 3 characters in the Rate column and “0.00” in Box 47(d). Where relief from VAT is claimed, “VAX” must be entered as the last 3 characters in the rate column . Where VAT relief is not appropriate, the appropriate VAT amount must be declared and paid. If waiver of the 3 year time limit for reimportation is claimed due to special circumstances, insert “Waiver of time limit claimed” in Box 44 as a GEN03 AI Statement. Such a waiver must be justified to Customs and Revenue when required


a) Completed form C1314 b)Evidence of export and free circulation status as described in Notice 236, exceptwhere the export declaration reference is quoted in Box 40

5. Security required Security is not required unless delivery is taken before any of the necessary additional documents specified in item 4 have been presented. In that case, enter MP codes “M” to “V” as appropriate in Box 47.


Notice 236 and Form C1314 explain when and how to calculate any customs duty and VAT that may be due on the repaired / processed goods






returning in the same condition as at export, containing components which were previously relieved from customs duty under Inward Processing Relief (IPR)


arrangements, and on which partial relief from customs duty (and VAT if appropriate) is being claimed under returned goods relief (RGR).


Box 40 If exported from the UK, enter previous document class Z followed by code ZZZ and reference to the related export entry in the format EPU-number-date Box 44 Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate If waiver of the 3 year time limit for reimportation is claimed due to special circumstances, insert “Waiver of time limit claimed” in Box 44 as a GEN03 AI Statement. Such a waiver must be justified to Customs and Revenue when required.


a) Completed Form C1314 b) Evidence of export and duty status as described in Notice 236, except

where the NES export declaration reference is quoted in Box 40 5. Security required Security is not required unless delivery is taken before any of the necessary additional

documents specified in item 4 have been presented. In that case, enter MP codes “N” to “V” as appropriate in Box 47.


Notice 236 and Form C1314 explain how to calculate the customs duty (and VAT if previously suspended under IPR) due on the returning IPR goods for entry in Box 47.

7. VAT Where VAT relief is not appropriate (for goods not reimported by the original exporter), the appropriate VAT amount must be declared and paid. Where total VAT relief is appropriate (for goods previously VAT paid under IPR drawback, reimported by the original exporter) “VAX” must be entered as the last 3 characters in the rate column. For works of art, antiques or collectors’ items, there is a reduced rate of VAT – see Notice 702.




61 REIMPORTATION WITH SIMULTANEOUS ENTRY FOR FREE CIRCULATION AND HOMEUSE

61 21 000 1.Goods Covered Goods imported to free circulation in the Community for which Outward Processing

Relief (OPR) is claimed being compensating products obtained from goods which were exported from the Community under a UK issued authorisation or Single Community authorisation for an authorised process, and goods not covered by any other OPR CPC


Box 1 enter code IM followed by A, D, Y or Z as appropriate. Box 40 enter previous document class “Z”, zzz and reference to the related Export Entry in the format EPU-Number-Date. Box 44 enter

• document code C019 • do not enter a document status code. • OPR authorisation reference number if the exported goods have been sold

whilst outside the EU to the importer enter OP 9999/999/99 (see note 4) • However, where no details have been entered in box 40 security will be

required until the evidence of export under OPR is provided (see para 5). • Enter document codes 9AID and/or 9AIV and status codes JP or UP as

appropriate • Enter Item Request Identifier Code: IRQ0B when certification by Customs

on form C & E 1154 is required for submission to the Rural Payments Agency (RPA)

• Declare the full name and address of the supervising Customs Office as a SPOFF statement;

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

• The amount of customs duty payable must be calculated as described in Notice 235.


• Enter DTY as the last 3 characters of the Rate column and the duty payable in the Amount column of Box 47.


• Reference to the previous CHIEF export entry number • If this consignment is the second or later in a series of ‘split consignments’,


• Form C& E 1154 ,with additional copy if customs certification is required for the RPA:


• If relief from VAT is claimed, a declaration that ownership has not changed since exportation on form C& E 1154.

• If the compensating products are being imported by or on behalf of a person other than the authorisation holder, you will need to ensure the 3rd party holds the necessary export evidence. See notice 235.

• Documentary proof of Origin (DPO) may be required for textile products 5. Security required Where delivery is required prior to production of the certificate of posting or details

of the previous export entry have not been entered in box 40, security for potential charges on the full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘Q’, ‘R’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47.


6.1 An Outward Processing Relief (OPR) authorisation or single community authorisation is required. 6.2 If it is intended to triangulate the compensating products to another Member State after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate. This will need to be certified by Customs at either the supervising office or EPU along with the export declaration. Enter document code C604 followed by document status code AC if an INF2 is present and certification is required.

7. VAT VAT must be paid on the full customs value of the compensating products unless the

conditions of Notice 702 para 5.3 can be met. See also Notice 235. Triangulation movements involving a change of ownership of the exported goods will not normally qualify for VAT relief. Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry. Insert ‘VAT’ in the ‘Rate’ column of Box 47 and the amount payable in Sterling. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47d, no method of payment is required. For registered taxable persons details will be included on the VAT certificate.


If delivery is taken on deposit pending production of documents, such documents when available, must be submitted to the office where the entry was originally presented

9. Notes —


Relief (OPR) is claimed being goods; • which were exported from the Community for an authorised repair carried

out either free of charge or in return for payment, where authorisation was granted at the time of export under the OPR simplified procedure using export CPC 21 00 004 or

• replacement of goods exported from the Community for an authorised repair where authorisation was granted at the time of export under the OPR simplified procedure using export CPC 21 00 004 but which have been replaced by the repairer with equivalent goods either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect, where it was not known at the time of export that the exported goods would be replaced rather than repaired,

CAP goods may not be entered to this CPC.



Box 1 enter code IM followed by A, D, Y or Z as appropriate. Box 40 enter previous document class “Z”, zzz and reference to the related Export Entry in the format EPU-Number-Date Box 44 enter

• document code C019 • do not enter a document status code. • Declare ‘Simplified authorisation’, OPR authorisation reference number

OP/9999/999/99 as a 00100 AI statement for goods entered to simplified OPR. if the exported goods have been sold whilst outside the EU to the importer enter OP 9999/999/99 (see note 4)

• Declare NIRU as a SPOFF Statement • However, where no details have been entered in box 40 security will be


appropriate • The declared values or prices must be the values or prices of the

compensating products on importation. • The amount of customs duty payable must be calculated as described in

Notice 235. • Enter DTY as the last 3 characters of the Rate column and the duty payable in the Amount column of Box 47.




• Form C& E 1154 if duty is payable on the repair costs. • Documentary evidence of the identity and value of the temporary exported

goods If relief from VAT is claimed, a declaration that ownership has not changed since exportation on form C& E 1154

5. Security required Where delivery is required prior to production of the certificate of posting or details of the previous export entry have not been entered in box 40, security for potential charges on the full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘Q’, ‘R’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47.


7. VAT • Subject to the conditions laid down in Notice 235 paragraph 2.7 being met VAT is not chargeable on repairs carried out free of charge under warranty.

• Goods repaired in return for payment VAT is chargeable on the repair costs only, Subject to the conditions laid down in Notice 235 paragraph 2.7 being met and the appropriate declaration being made on form C&E 1154.

• VAT is due on the full value of all replacement goods even if supplied free of charge as a result of a warranty.

Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47 d, no method of payment is required. For registered taxable persons details will be included on the VAT certificate.



9. Notes • This CPC is only available for goods which were temporarily exported for the purpose of being repaired. If the goods have undergone any other process, an OPR UK issued authorisation or Single Community authorisation for an authorised process is required.

• Imports under this CPC may not be made under CFSP, LCP or SDP procedures.

If the repaired goods are returned in more than one consignment, the quantity in each consignment will be exhausted on the reverse of form INF2 and the form returned to the declarant for presentation when subsequent consignments are imported, until the quantity shown in box 14 is reached. Exhausted INF2s will be retained and attached to the final import SAD. Replacement INF2s for unentered quantities may be issued if required

61 21 002 1.Goods Covered Goods exported from another Member State under an authorisation issued by a

member state other than the UK, imported to the Community and entered for free


circulation with outward processing relief being claimed, being; (a) compensating products produced from goods exported for an authorised

process in a third country; or (b) goods imported after repair; either free of charge or in return for payment For goods supplied free of charge or in return for payment under the Standard Exchange System see CPCs 48 00 002 or 48 00 003.



• Box 40 enter previous document class “Z”, zzz and reference to the related Export Entry in the format EPU-Number-Date

Box 44 enter • document code C019 • do not enter a document status code. • OPR authorisation reference number OP/9999/001/99 • However, where no details have been entered in box 40 security will be

required until the evidence of export under OPR is provided (see para 5). • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement • Enter Item Request Identifier Code: IRQ0B when certification by Customs




• Enter DTY as the last 3 characters of the Rate column for the duty tax line of Box 47



• Reference to the previous CHIEF export entry number. If the faulty goods have not yet been exported security is required

• Form INF2 certified by customs in the Member State of export; • International information document (if appropriate) • Form C& E 1154 ,with additional copy if customs certification is required

for the RPA: • Documentary evidence of the identity and value of the temporary exported

goods • Documentary proof of Origin (DPO) may be required for textile products

For repaired goods, the above plus; • Evidence of repair costs; • Copy of warranty document or other evidence if repair is free of charge • Where the OPR authorisation was granted at the time of export under the

simplified repair procedure a copy of the SAD copy 3, certified by customs in the member state of export must be attached to the import entry unless the required information was entered in box 40 of the SAD.

5. Security required Where delivery is required prior to production of the certificate of posting or details of the previous export entry have not been entered in box 40, security for potential charges on the full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘Q’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47. When replacements are imported under the Standard Exchange System with prior importation, security for the potential customs duty on the full value is required, by deposit or guarantee. Security will be discharged when evidence is produced of the subsequent export of the goods being replaced.


—

7. VAT VAT must be paid on the full customs value of the compensating products unless the conditions of Notice 702 para 5.3 can be met. See also Notice 235. Triangulation movements involving a change of ownership of the exported goods will not normally qualify for VAT relief.



9. Notes CAP goods cannot be imported under this CPC.



member state other than the UK, imported to the Community and entered for free circulation with outward processing relief and outward processing trade (OPT) is being claimed being products obtained from goods which were exported for the purpose of undergoing an authorised process or repair in a country outside the community.

2.Notice 235, OPT DoTI Notice to importers (NTI) No 2719 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate. Box 40 enter previous document class “Z” ,zzz and reference to the related Export Entry in the format EPU-Number-Date Box 44 enter

• document code C019 • do not enter a document status code. • OPR authorisation reference number OP 9999/001/94 • However, where no details have been entered in box 40 security will be


SPOFF Statement • Document code Y009 followed by the OPT authorisation number. Do not

enter a status code • Enter document codes 9AID and/or 9AIV and status codes JP or UP as

appropriate • Document code C604 followed by document status code AC if an INF2 is

present and certification is required • Enter document code C634 followed by appropriate document status from

appendix C11 if information document is attached –form C1055 • The declared values or prices must be the values or prices of the


Notice 235. • Enter DTY as the last 3 characters of the Rate column for the duty tax line

of Box 47


• Form INF2 certified by customs in the Member State of export; • International information document (if appropriate) • OPT prior authorisation issued in the member state from which the goods

were exported • Form C& E 1154: • Processors invoice with proof that the processing operation has been carried

out and where identification is based on documentary evidence, the information document

5. Security required Where delivery is required prior to production of the certificate of posting or a

certified INF2 / international information document, security for potential charges on the full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘Q’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47.


—

7. VAT VAT must be paid on the full customs value of the compensating products unless the conditions of Notice 702 para 5.3 can be met. See also Notice 235. Triangulation movements involving a change of ownership of the exported goods will not normally qualify for VAT relief. Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry. Insert ‘VAT’ in the ‘Rate’ column of Box 47 and the amount payable in Sterling. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47 d, no method of payment is required. Blank For registered taxable persons details will be included on the VAT certificate.



9. Notes 9.1 Provided that the OPT requirements are met, no DoTI import licence is required for the processed products. 9.2 If OPT requirements are not met, the processed goods may only be imported under the authority of a DoTI import licence.


9.3 if the goods exported for processing are imported into the UK without having been processed they may require a DoTI import licence unless they are Community origin goods. 9.4 Documentary proof of origin for certain goods falling within Chapters 51 to 63 of Volume 2 of the Tariff will be required.

61 21 004 1.Goods Covered Goods imported in the Community for which Outward Processing Relief (OPR) is

claimed, entered to customs warehousing, now being entered to free circulation ,being compensating products obtained from goods which were exported from the Community under a UK issued authorisation or Single Community authorisation for an authorised process, and goods not covered by any other OPR CPC



• document code C019 • do not enter a document status code. • OPR authorisation reference number. If the exported goods have been sold



appropriate • Declare the full name and address of the supervising Customs Office as a

SPOFF statement • Enter Item Request Identifier Code: IRQ0B when certification by Customs


• The declared values or prices must be the values or prices of the compensating products on removal from customs warehouse.



• Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB








• Documentary proof of Origin (DPO) may be required for textile products. Enter document code C634 do not enter a document status code



6.1 An Outward Processing Relief (OPR) authorisation or single community authorisation is required.

6.2 If it is intended to triangulate the compensating products to another Member State after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate. This will need to be certified by Customs at either the supervising office or EPU along with the export declaration. Enter document code C604 followed by document status code AC if an INF2 is present and certification is required



conditions of Notice 702 para 5.3 can be met. See also Notice 235. Triangulation movements involving a change of ownership of the exported goods will not normally qualify for VAT relief. Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry. Insert ‘VAT’ in the ‘Rate’ column of Box 47 and the amount payable in Sterling. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47 d, no method of payment is required. blank. For registered taxable persons details will be included on the VAT certificate.



9. Notes Goods returned to the Community after repair are not appropriate to this CPC

61 21 005 1.Goods Covered Goods imported into the Community and entered to a free zone, now being entered to

free circulation for which Outward Processing Relief (OPR) is claimed being compensating products obtained from goods which were exported from the Community under a UK issued authorisation or Single Community authorisation for an authorised process or repair







SPOFF statement • Enter Item Request Identifier Code: IRQ0B when certification by Customs



• The amount of customs duty payable must be calculated as described in Notice 235 on removal from the free zone.


• Box 49 enter the code Z followed by identification number of the free zone and GB








Documentary proof of Origin (DPO) may be required for textile products. 5. Security required Where delivery is required prior to production of the certificate of posting or details



6.1 An Outward Processing Relief (OPR) authorisation or single community authorisation is required.


6.2 If it is intended to triangulate the compensating products to another Member State after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate. This will need to be certified by Customs at either the supervising office or EPU along with the export declaration. Enter document code C604 followed by document status code AC if an INF2 is present and certification is required


conditions of Notice 702 para 5.3 can be met. See also Notice 235. Triangulation movements involving a change of ownership of the exported goods will not normally qualify for VAT relief. Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry. Insert ‘VAT’ in the ‘Rate’ column of Box 47 and the amount payable in Sterling. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47 d, no method of payment is required. For registered taxable persons details will be included on the VAT certificate



9. Notes • See notes 4 – 9 of CPC 61 21 004 for goods exported for process • CPC 61 21 006 for goods exported for repair under warranty, guarantee etc

free of charge • CPC 48 00 002, 48 00 003 for goods under the Standard Exchange System • CPC 61 21 001 for goods exported for authorised repair in return for

payment • CPC 61 21 B02 for goods exported for repair under a guarantee etc free of

charge using export CPC 21 00 000

61 21 006 1.Goods Covered Goods imported in the Community for which Outward Processing Relief (OPR) is

claimed, entered to customs warehousing, now being entered to free circulation, being compensating products obtained from goods which were exported from the Community under a UK issued authorisation or Single Community authorisation for an authorised repair carried out free of charge either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect. CAP goods my not be entered to this CPC


Box 1 enter code IM followed by A, D, Y or Z as appropriate. . Box 40 enter previous document class “Z”, zzz and reference to the related Export Entry in the format EPU-Number-Date. Box 44 enter





SPOFF statement • The declared values or prices must be the values or prices of the

compensating products on removal from customs warehouse. • The amount of customs duty payable must be calculated as described in

Notice 235. • Enter DTY as the last 3 characters of the Rate column and the duty payable

in the Amount column of Box 47.• Box 49 enter A,C,D or E followed by identification number of the customs

warehouse and GB 4. Additional documents required



• Documentary evidence of the identity and value of the temporary exported


goods • Form C& E 1154 if VAT is payable • If relief from VAT is claimed, a declaration that ownership has not changed

since exportation on form C& E 1154. • If the compensating products are being imported by or on behalf of a person

other than the authorisation holder, you will need to ensure the 3rd party holds the necessary export evidence. See notice 235.

• Documentary proof of Origin (DPO) may be required for textile products enter document code C634, do not enter a document status code.



6.1 An Outward Processing Relief (OPR) authorisation or single community authorisation is required. 6.2 If it is intended to triangulate the compensating products to another Member State after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate. This will need to be certified by Customs at either the supervising office or EPU along with the export declaration. Enter document code C604 followed by document status code AC if an INF2 is present and certification is required

7. VAT Subject to the conditions laid down in Notice 235 paragraph 2.7 being met VAT is

not chargeable on repairs carried out free of charge. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47 d, no method of payment is required. For registered taxable persons details will be included on the VAT certificate.



9. Notes 9.1 Goods exported under the OPR simplified repair procedure using export CPC 21 00 004 must be entered to CPC 61 21 001. 9.2 Replacement goods must be entered to CPC 48 00 002 or 48 00 003 as appropriate. 9.3 Box 46 –statistical value-must be completed in sterling


Relief (OPR) is claimed being entered for customs warehousing now being entered to free circulation , being goods; which were exported from the Community for an authorised repair carried out either free of charge or in return for payment, where authorisation was granted at the time of export under the OPR simplified procedure using export CPC 21 00 004


Box 1 enter code IM followed by A, D, Y or Z as appropriate. . Box 40 enter previous document class “Z”, zzz and reference to the related Export Entry in the format EPU-Number-Date. Box 44 enter

• document code C019 • do not enter a document status code. • OPR authorisation reference number OP9999/001/99. If the exported goods

have been sold whilst outside the EU to the importer enter OP 9999/999/99 (see note 4)












• Form C& E 1154 if duty is payable on the repair costs. • Documentary evidence of the identity and value of the temporary exported

goods • If relief from VAT is claimed, a declaration that ownership has not changed

since exportation on form C& E 1154.

5. Security required Where delivery is required prior to production of the certificate of posting or details of the previous export entry have not been entered in box 40, security for potential charges on the full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘Q’, ‘R’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47


7. VAT • Subject to the conditions laid down in Notice 235 paragraph 2.7 being met VAT is not chargeable on repairs carried out free of charge under warranty.

• Goods repaired in return for payment VAT is chargeable on the repair costs only, Subject to the conditions laid down in Notice 235 paragraph 2.7 being met and the appropriate declaration being made on form C&E 1154.

• VAT is due on the full value of all replacement goods even if supplied free of charge as a result of a warranty.

Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47 d, no method of payment is required. For registered taxable persons details will be included on the VAT certificate



9. Notes • This CPC is only available for goods which were temporarily exported for the purpose of being repaired. If the goods have undergone any other process, an OPR UK issued authorisation or Single Community authorisation for an authorised process is required.

• Imports under this CPC may not be made under CFSP, LCP or SDP procedures.

If the repaired goods are returned in more than one consignment, the quantity in each consignment will be exhausted on the reverse of form INF2 and the form returned to the declarant for presentation when subsequent consignments are imported, until the quantity shown in box 14 is reached. Exhausted INF2s will be retained and attached to the final import SAD. Replacement INF2s for unentered quantities may be issued if required


member state other then the UK, imported to the Community and entered for customs warehousing ,now being entered to free circulation with outward processing relief being claimed, being;

(c) compensating products produced from goods exported for an authorised process in a third country; or

(d) goods imported after repair; either free of charge or in return for payment For goods supplied free of charge or in return for payment under the Standard Exchange System see CPCs 48 00 002 and 48 00 003


Box 1 enter code IM followed by A D, Y or Z . Box 40 enter previous document class “Z”, zzz and reference to the related Export Entry in the format EPU-Number-Date. Box 44 enter

• document code C019


• do not enter a document status code. • OPR authorisation reference number OP/9999/001/99. If the exported

goods have been sold whilst outside the EU to the importer enter OP 9999/999/99 (see note 4)






• Enter DTY as the last 3 characters of the Rate column for the duty tax line of Box 47



• Form INF2 certified by customs in the Member State of export; • International information document (if appropriate) • Form C& E 1154 ,with additional copy if customs certification is required

for the RPA: • Documentary evidence of the identity and value of the temporary exported

goods • Documentary proof of Origin (DPO) may be required for textile products

For repaired goods, the above plus; • Evidence of repair costs; • Copy of warranty document or other evidence if repair is free of charge

Where the OPR authorisation was granted at the time of export under the simplified repair procedure a copy of the SAD copy 3, certified by customs in the member state of export must be attached to the import entry unless the required information was entered in box 44 of the SAD.

5. Security required Where delivery is required prior to production of the certificate of posting or details of the previous export entry have not been entered in box 40, security for potential charges on the full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘Q’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47.


7. VAT VAT must be paid on the full customs value of the compensating products unless the conditions of Notice 702 para 5.3 can be met. See also Notice 235. Triangulation movements involving a change of ownership of the exported goods will not normally qualify for VAT relief



9. Notes CAP goods cannot be imported under this CPC


Relief (OPR) is claimed being compensating products obtained from goods which were exported from the Community for the purpose of repair, process or exchange under CPCs 21 00 000, 21 00 004 or 21 00 005 and on which relief is claimed in accordance with Council Regulation 150/2003



• Document code N990 • End-Use authorisation number • Do not enter a document status. • Authorisation holders reference number as a GEN 45 AI statement –if any • document code C019


• do not enter a document status code. • OPR authorisation reference number for goods exported under CPC 21 00

000 , OP 9999/999/99 for goods exported under CPC 21 00 004 ,OP 8888/888/99 for goods exported under CPC 21 00 005.

• If the exported goods have been sold whilst outside the EU to the importer enter OP 9999/999/99 (see note 4)


• Document code C645 o “Duty relief claimed under regulation 150/2003” o MoD certificate reference number - in the format MC= UK/ …..

inserting the relevant certificate number after UK/ • Declare the full name and address of the supervising Customs Office as a

SPOFF statement • The declared values or prices should be the cost of repair, and/or processing. • The amount of customs duty payable must be calculated as described in


in the Amount column of Box 47.4. Additional documents required

• Certificate issued by MoD or equivalent competent authority in another Member State. In circumstances where the certificate itself is not available the certificate reference number should be quoted in Box 44.



• Form C& E 1154: • Documentary evidence of the identity and value of the temporary exported

goods • If relief from VAT is claimed, a declaration that ownership has not changed

since exportation on form C& E 1154. See also CPCs 21 00 000, 21 00 004 or 21 00 005

5. Security required Where delivery is required prior to production of the certificate of posting or details of the previous export entry have not been entered in box 40, security for potential charges on the full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘Q’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47. No security is required if certificate is available and the importers End-Use authorisation number is quoted in box 44.If the certificate is not available or quoted in box 44 or the End Use authorisation number not quoted, full security is required pending availability of the certificate or end-use authorisation number. The amount secured must cover the duty chargeable had the end-use rate of duty not been claimed. Security for duty will be required and MOP should be entered in box 47.


6.1 An End –Use Relief (EU) authorisation or single community authorisation is required.

7. VAT VAT is payable on the cost of repair, processing and transport costs. The MoD will

account for VAT by use of their self assessment arrangements and should show the VAT in box 47 as being accounted for by postponed accounting, method of payment G. All other importers allowed to use this CPC should account for VAT at the time of entry.


If delivery is taken on deposit pending production of documents, such documents when available, must be submitted to the office where the entry was originally presented. Any duty security will be discharged when the certificate and / or end-use authorisation number is produced

9. Notes Use of this CPC constitutes a declaration that the goods imported are being declared to the end-use scheme in accordance with Council Regulation 150/2003 and that the following conditions are met;

• The goods imported were in free circulation at the time of exportation; and • All VAT has been paid on the goods and that the goods had not been subject

to any refund from Customs and Excise; and • On re importation the goods are entitled to duty relief under the provisions of

Council Regulation 150/2003 VAT will be accounted for on all costs or repair, process, exchange and transport costs

61 21 B02


1.Goods Covered Goods imported to free circulation in the Community for which Outward Processing Relief (OPR) is claimed being compensating products obtained from goods which were exported from the Community under a UK issued authorisation or Single Community authorisation for an authorised repair carried out free of charge either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect. CAP goods may not be entered to this CPC


Box 1 enter code IM followed by A D, Y or Z as appropriate. Box 40 enter previous document class “Z”, zzz and reference to the related Export Entry in the format EPU-Number-Date. Box 44 enter

• document code C019 • do not enter a document status code. • OPR authorisation reference number • However, where no details have been entered in box 40 security will be



SPOFF statement • The declared values or prices must be the values or prices of the






• Form C& E 1154 if VAT is payable ,with an additional copy if customs certification is required for the RPA:



5. Security required Where delivery is required prior to production of the certificate of posting or details



An Outward Processing Relief (OPR) authorisation or single community authorisation is required.

7. VAT Subject to the conditions laid down in Notice 235 paragraph 2.7 being met VAT is not chargeable on repairs carried out free of charge. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47 d, no method of payment is required. For registered taxable persons details will be included on the VAT certificate



9. Notes • Goods exported under the OPR simplified repair procedure using export CPC 21 00 004 must be entered to CPC 61 21 001.

• Replacement goods must be entered to CPC 48 00 000 or 48 00 001 as appropriate.

• Box 46 –statistical value-must be completed in sterling.

61 21 B03 1.Goods Covered Goods imported to free circulation in the Community for which Outward Processing

Relief (OPR) is claimed being replacement products for goods exported from the Community under a UK issued authorisation or single community authorisation ,being supplied free of charge either for contractual or legal reasons arising from a


guarantee, or because of a manufacturing defect. Goods under the Standard exchange system (SES) must be entered to a CPC in the 48 series. CAP goods may not be entered to this CPC


Box 1 enter code IM followed by A or, D as appropriate. Box 40 enter previous document class “Z”, zzz and reference to the related Export Entry in the format EPU-Number-Date. Box 44 enter

• document code C019 • do not enter a document status code. • OPR authorisation reference number • However, where no details have been entered in box 40 security will be


SPOFF Statement; • The declared values or prices must be the values or prices of the






• Form C& E 1154 detailing the VAT payable ,: • Documentary evidence of the identity and value of the temporary exported

goods

5. Security required Where delivery is required prior to production of the certificate of posting or details of the previous export entry have not been entered in box 40, security for potential charges on the full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘R’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47.


6.1 An Outward Processing Relief (OPR) authorisation or single community authorisation is required. 6.2 If it is intended to triangulate the compensating products to another Member State after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate. This will need to be certified by Customs at either the supervising office or EPU along with the export declaration. Enter document code C604 followed by document status code AC if an INF2 is present and certification is required

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

For registered taxable persons details will be included on the VAT certificate 8. Post Clearance Action


9. Notes • Goods exported under the OPR simplified repair procedure using export CPC 21 00 004 must be entered to CPC 61 21 004.

• Replacement goods under the standard exchange system must be entered to CPC 48 00 000 or 48 00 001 as appropriate.

• Box 46 –statistical value-must be completed in sterling.

61 21 B04 1.Goods Covered Compensating products imported to free circulation in the Community for which

Outward Processing Relief (OPR) is claimed being compensating products obtained from goods; (a) previously imported to end –use relief which were exported from the

Community under a UK issued authorisation or Single Community authorisation for an authorised process or

(b) compensating products of OPR which qualify for end-use relief following processing.


Box 1 Enter code IM followed by A or D as appropriate. Box 40 Enter previous document class “Z”, zzz and reference to the related Export Entry in the format EPU-Number-Date.


Box 44 Enter: • Document code C019 • Do not enter a document status code. • OPR authorisation reference number • However, where no details have been entered in box 40 security will be


SPOFF Statement; • Document code N990 • Do not enter a document status code. • End-Use authorisation number



the original INF2 issued at export, or when the first consignment was imported (see Notice 235).

• Form C& E 1154 detailing the VAT payable, • Documentary evidence of the identity and value of the temporary exported

goods.

5. Security required Where delivery is required prior to production of the certificate of posting or details of the previous export entry have not been entered in box 40, security for potential charges on the full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘R’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47.


6.1 An Outward Processing Relief (OPR) authorisation or single community authorisation is required. 6.2 If it is intended to triangulate the compensating products to another Member State after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate. This will need to be certified by Customs at either the supervising office or EPU along with the export declaration. Enter document code C604 followed by document status code AC if an INF2 is present and certification is required. 6.3 Duty may be calculated at the reduced end-use rate providing the importer is authorised for end-use relief and OPR and the necessary evidence has been provided. If the goods exported had previously been imported to the Community at a reduced end-use rate of duty relief under OPR is restricted to the actual amount of duty paid on them when they were originally imported to end use.

7. VAT VAT must be paid on the full customs value of the compensating products unless the conditions of Notice 702 para 5.3 can be met. See also Notice 235. Triangulation movements involving a change of ownership of the exported goods will not normally qualify for VAT relief. Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry. Insert ‘VAT’ in the ‘Rate’ column of Box 47 and the amount payable in Sterling. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47 d, no method of payment is required. Blank. For registered taxable persons details will be included on the VAT certificate.


If delivery is taken on deposit pending production of documents, such documents when available ,must be submitted to the office where the entry was originally presented

9. Notes —


Relief (OPR) and Outward processing trade (OPT) is claimed being products obtained from goods which were exported from the Community under a UK issued authorisation or Single Community authorisation for an authorised process, and goods not covered by any other OPR/OPT CPC. CAP goods may not be entered to this CPC

2.Notice 235 and Dti Notice to importers (NTI) No 2719 3. Specific Fields in the declaration/notes on completion


• document code C019


• do not enter a document status code. • OPR authorisation reference number, if the exported goods have been sold

whilst outside the EU to the importer enter OP 9999/999/99 (see note 4). • However, where no details have been entered in box 40 security will be

required until the evidence of export under OPR is provided (see para 5). • Document code Y009 followed by the OPT authorisation number. Do not

enter a status code • Enter document codes 9AID and/or 9AIV and status codes JP or UP as

appropriate • Document code C604 followed by document status code AC if an INF2 is

present and certification is required. • the appropriate licence details –see Appendix C11

Box 47 the declared values or prices must be the values or prices of the compensating products on importation. The amount of customs duty payable must be calculated as described in Notice 235. Enter DTY as the last 3 characters of the Rate column and the duty payable in the Amount column.







• Documentary proof of Origin (DPO) may be required for textile products. • OPT prior authorisation issued by the Dti • Import declaration processors invoice showing proof that the processing

operation has been carried out in the country stated on the OPT authorisation



6.1 An Outward Processing Relief (OPR) authorisation or single community authorisation is required. 6.2 Box 44 of the SAD must be completed by inserting:

• Declare the full name and address of the supervising Customs Office as a SPOFF statement;


conditions of Notice 702 para 5.3 can be met. See also Notice 235. Triangulation movements involving a change of ownership of the exported goods will not normally qualify for VAT relief. Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry. Insert ‘VAT’ in the ‘Rate’ column of Box 47 and the amount payable in Sterling. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47 d, no method of payment is required. For registered taxable persons details will be included on the VAT certificate



9. Notes 9.1 When goods are re-imported after undergoing an authorised process or repair abroad and the compensating products are entitled to admission free of duty under the provisions of any preferential arrangements they should be entered under CPC 40 00 000 and the country of origin should be shown as the country where the repair or authorised process was undertaken. 9.2 Provided that OPT requirements are met, no Dti import licence is required for the processed goods 9.3 If the OPT requirements are not met, the processed goods may only be imported under the authority of a Dti licence 9.4 If the exported goods are imported into the UK without having been processed they may require a Dti import licence unless they are community origin goods. 9.5 Documentary Proof of Origin for certain goods falling within Chapters 51 to 63 of the Tariff will be required


61 22 001 1.Goods Covered Goods imported into the Community for which outward processing trade(OPT) in

textiles is claimed, being products obtained from goods which were exported from the EC for the purposes of undergoing an authorised process and goods not covered by any other combined OPR/OPT CPC

2.Notice Dti Notice to importers (NTI) No 2735 3. Specific Fields in the declaration/notes on completion


• Document code Y009 followed by the OPT authorisation number. Do not enter a status code

• Document code C634. Do not enter a status code • Enter document codes 9AID and/or 9AIV and status codes JP or UP as

appropriate


• Copy of the import declaration • Import declaration processors invoice showing proof that the processing

operation has been carried out in the country stated on the OPT authorisation

• If relief from VAT is claimed, a declaration that ownership has not changed since exportation on form C& E 1154

• Form INF2 if goods for processing were exported from a MS other than the UK


Declare the full name and address of the supervising Customs Office as a SPOFF statement in box 44

7. VAT VAT must be paid on the full customs value of the compensating products unless the conditions of Notice 702 para 5.3 can be met. See also Notice 235. Triangulation movements involving a change of ownership of the exported goods will not normally qualify for VAT relief. Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry. Insert ‘VAT’ in the ‘Rate’ column of Box 47 and the amount payable in Sterling. Where no VAT is payable insert the VAT override code in box 47c No method of payment is required. For registered taxable persons details will be included on the VAT certificate


—

9. Notes 9.1 Provided that OPT requirements are met ,no Dti import licence is required for the processed goods 9.2 If the OPT requirements are not met, the processed goods may only be imported under the authority of a Dti licence 9.3 If the exported goods are imported into the UK without having been processed they may require a Dti import licence unless they are community origin goods. 9.4 Documentary Proof of Origin for certain goods falling within Chapters 51 to 63 of the Tariff will be required


which were in free circulation at the time of export and are returning in the same condition as at export, on which returned goods relief (RGR) from customs duty, and if appropriate, VAT and excise duty is being claimed. Use of this CPC constitutes a declaration in the terms shown at item 9 below


Box 40 If exported from the UK, enter previous document class Z followed by code ZZZ and reference to the related export entry in the format EPU-number-date. Where relief from customs duty is claimed, “DTY” must be entered as the last 3 characters in the Rate column and “0.00” in Box 47(d). Where relief from VAT is claimed, “VAX” must be entered as the last 3 characters in the rate column. Where VAT relief is not appropriate, the appropriate VAT amount must be declared and paid. Where relief from excise duty is claimed on excise goods, the appropriate excise code


(Vol 3, Part 3) must be entered as the last 3 characters in the rate column and “0.00” in Box 47(d). Where excise duty relief is not appropriate on excise goods, the appropriate excise duty amount must be declared and paid


Evidence of export and duty status as described in Notice 236, except where the NES export declaration reference is quoted in Box 40 or the goods are; a) DEFRA fisheries laboratory equipment or buoys lost at sea and subsequently relanded, or technical equipment and professional effects of the Natural Environment Research Council (NERC), Proudman Oceanographic Laboratory, Institute of Oceanographic Sciences, Plymouth Marine Laboratory, or b) EC owned containers, trailers, pallets and packings returned empty to the owner or lessee of the owner, or c) Previously exported by, and reimported by, a UK Government Department



For goods under item 4a) or b) enter any identifying numbers in box 31.




9. Notes 9.1 The use of this CPC constitutes a declaration by the importer in the following terms: “I declare that the goods:

• are not CAP goods , or goods manufactured from CAP goods, • were in free circulation when previously exported from the customs

territory of the EC, Turkey, San Marino and Andorra, • are being entered for free circulation within 3 years of their being exported

from that territory (see 9.3 below if longer than 3 years), • have not undergone any process or repair outside that territory other than

routine maintenance to keep them in good condition, or handling which only altered the goods appearance e.g. affixing of operating instructions in foreign languages.

If I am claiming VAT relief, I further declare that: • the goods were exported from the EC by me or on my behalf, • any VAT due on the goods was paid and not refunded on export from the

EC If I am claiming excise duty relief, I further declare that:

• the goods were previously exported from the UK, • excise duty has been paid in full on the goods and not subsequently


against this declaration. 9.2 This CPC is only to be used for non-CAP goods in free circulation at the time of export from the customs territory of the EC, Turkey, San Marino and Andorra, and where the goods have not undergone any process or repair outside that territory except as detailed in 9.1. Otherwise, entry must be made to another appropriate CPC in the 61 series. Notice 236, Section 9 defines what is meant by “Goods in free circulation”. 9.4 If waiver of the 3 year time limit for reimportation is claimed due to special circumstances, insert “Waiver of time limit claimed” in Box 44 as a GEN03 AI Statement. Such a waiver must be justified to Customs and Revenue when required 9.5 All ancillary materials e.g. rope, wood, plastic used for the stowage and protection of the goods in question are also eligible for relief. 9.6 For RGR on free circulation goods reimported from the VAT Special Territories or countries having a customs union with the EC, use CPC 49 23 F01, 49 00 F02, 49 00 F03 or 49 00 F04 as appropriate. 9.6 For free circulation goods declared to RGR from a customs warehouse, use the appropriate CPC in the 40 71 or 49 71 series


which were in free circulation at the time of export and are returning in the same condition as at export, on which returned goods relief (RGR) from customs duty, and if appropriate, excise duty is being claimed, with the goods being released without


payment of VAT for VAT exempt onward supply to another EC Member State. Use of this CPC constitutes a declaration in the terms shown at item 9 below.


If exported from the UK quote the previous CHIEF export entry number in Box 40 ,the document identifier Code Z followed by codes 380, 703, 704, 705, 720, 730, 740, 741, 750, 785, IF3 or zzz as appropriate. Where relief from customs duty is claimed, “DTY” must be entered as the last 3 characters in the Rate column and “0.00” in Box 47(d). Where relief from excise duty is claimed on excise goods, the appropriate excise code (Vol 3, Part 3) must be entered as the last 3 characters in the rate column and “0.00” in Box 47(d). Where excise duty relief is not appropriate on excise goods, the appropriate excise duty amount must be declared and paid.


Evidence of export and free circulation status as described in Notice 236, except where the export declaration reference is quoted in Box 40 or the goods are: a) DEFRA fisheries laboratory equipment or buoys lost at sea and subsequently

relanded, or technical equipment and professional effects of the Natural Environment Research Council (NERC), Proudman Oceanographic Laboratory, Institute of Oceanographic Sciences, Plymouth Marine Laboratory, or

b) EC owned containers, trailers, pallets and packings returned empty to the owner or lessee of the owner, or previously exported by, and reimported by, a UK Government Department.



Box 44

• The expected place and date of onward consignment and where known, identity of the exporting ship / aircraft / road vehicle / rail wagon as a VAT 06 AI Statement; • The name, address and VAT registration number of the consignee in

the Member State of destination as a VAT 07 AI Statement. 7. VAT “VAX” must be entered as the last 3 characters in the rate column.

This CPC must not be used by VAT exempt persons. 8. Post Clearance Action


9. Notes 9.1 The use of this CPC constitutes a declaration by the importer in the following terms: “I declare that the goods:

• are being imported by a registered taxable person in the course of a zero rated supply of these goods by the importer to a taxable person in another Member State, and that the goods will be removed from the UK within one month of the date of importation,

• are not CAP goods, or goods manufactured from CAP goods, • were in free circulation when previously exported from the customs

territory of the EC, Turkey, San Marino and Andorra, • are being entered for free circulation within 3 years of their being exported

from that territory (see 9.3 below if longer than 3 years), • have not undergone any process or repair outside that territory other than

routine maintenance to keep them in good condition, or handling which only altered the goods appearance e.g. affixing of operating instructions in foreign languages.

If I am claiming excise duty relief, I further declare that: • the goods were previously exported from the UK, • excise duty has been paid in full on the goods and not subsequently


against this declaration. 9.2 This CPC is only to be used for non CAP goods in free circulation at the time of export from the customs territory of the EC, Turkey, San Marino and Andorra, and where the goods have not undergone any process or repair outside that territory except as detailed in 9.1. Otherwise, entry must be made to another appropriate CPC in the 61 series. Notice 236, Section 9 defines what is meant by “Goods in free circulation”. 9.3 If waiver of the 3 year time limit for reimportation is claimed due to special circumstances, insert “Waiver of time limit claimed” in Box 44 as a GEN 03 AI


statement. Such a waiver must be justified to Revenue and Customs when required. 9.4 All ancillary materials e.g. rope, wood, plastic used for the stowage and protection of the goods in question are also eligible for relief.

68 00 F01 1.Goods Covered Reimported excise goods (excluding Irish and Scotch whisk(e)y) which are returning

in the same condition as at export to be entered for warehousing for excise purposes only, and on which returned goods relief (RGR) from any of the other import charges is being claimed.


Box 40 If exported from the UK, enter previous document class Z followed by code ZZZ and reference to the related export entry in the format EPU-number-date If waiver of the 3 year time limit for reimportation is claimed due to special circumstances, insert “Waiver of time limit claimed” in Box 44 as a GEN03 AI Statement. Such a waiver must be justified to Customs and Revenue when required. Where relief from customs duty is claimed, “DTY” must be entered as the last 3 characters in the Rate column and “0.00” in Box 47(d). Where relief from CAP charges is claimed, “VCL” must be entered as the last 3 characters in the Rate column and “0.00” in Box 47(d). Where relief from VAT is claimed, “VAX” must be entered as the last 3 characters in the rate column . If the import account is to be raised at the warehouse, the Item Request Identifier Code in Box 44 should be “IRQ0C”


a) Completed C1314 with Part C left blank b) Evidence of export and duty status as described in Notice 236, except where the

NES export declaration reference is quoted in Box 40.

5. Security required 5.1 Security is required to cover the removal of excise goods to a warehouse other than in the port or place of landing. Enter MP code “S” against the excise tax line in Box 47. 5.2 Security for customs duty/CAP charges/VAT as appropriate must be given if delivery is taken before any of the necessary additional documents specified in item 4 have been presented. In that case, enter MP codes “M” to “V” as appropriate in Box 47.


• Declare the full name and address of the warehouse as a PREMS AI Statement

• Declare the full name and address of the tax warehousing supervising Customs Office as a SPOFF Statement

7. VAT Where VAT RGR is not appropriate, VAT must be paid 8. Post Clearance Action


9. Notes

9.1 Entry to this CPC constitutes: a) a declaration that the goods are eligible for excise warehousing b) an undertaking by the declarant/consignee, in consideration of permission

being granted by Revenue and Customs for the removal on importation of the entered goods without payment of the customs duties and other charges normally due, to deposit the goods without delay, intact and in the same state and condition as at import, in the warehouse stated; to give any additional security which may be required for excise duty and to comply with all other conditions and requirements imposed by Revenue and Customs or to pay them forthwith on demand any duties or other charges due in respect of the goods in question.

68 21 000 1.Goods Covered Goods imported in the community for which Outward Processing Relief (OPR) is

claimed, entered to a tax warehouse, now being removed to free circulation, being compensating products obtained from goods exported from the Community under a UK issued authorisation or single community authorisation for an authorised process.

2.Notice 235,197 3. Specific Fields in the Box 1 enter code IM followed by A or D as appropriate.



Box 40 enter previous document class “Z”, zzz and reference to the related Export Entry in the format EPU-Number-Date. Box 44 enter;




SPOFF Statement • Declare the full name and address of the tax warehousing supervising

Customs Office as a SPOFF Statement Box 49 enter Y followed by identification number of warehouse and GB

• Enter Item Request Identifier Code: IRQ0B when certification by Customs on form C & E 1154 is required for submission to the Rural Payments Agency (RPA)

• The declared values or prices must be the values or prices of the compensating products on removal from customs warehouse.






• Form C& E 1154 ,with additional copy if customs certification is required for the RPA



• If the compensating products are being imported by or on behalf of a person other than the authorization holder, you will need to ensure the 3rd party holds the necessary export evidence. See notice 235.

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation or notify the holder if security is required. If security is required a valuation statement will be needed, see the Tariff Volume 1 Part 14 for further information. Note. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221 section 35), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P, T, U, V as appropriate. Where delivery is required prior to production of the certificate of posting or details of the previous export entry have not been entered in box 40, security for potential charges on the full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘R’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47.


An outward processing relief (OPR) authorisation or single community authorisation is required.


conditions of Notice 702 para 5.3 can be met. See also Notice 235. Triangulation movements involving a change of ownership of the exported goods will not normally qualify for VAT relief. Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry. Insert ‘VAT’ in the ‘Rate’ column of Box 47 and the amount payable in Sterling. Where no VAT is payable insert the VAT override code in box 47c No method of payment is required. blank. For registered taxable persons details will be included on the VAT certificate.

8. Post Clearance An OPR authorisation or single community authorisation is required for this CPC


Action 9. Notes 9.1 A copy of the export entry and / or a copy of the departure message, clearly

showing the declaration unique consignment identifier reference (DUCR) number produced from the CHIEF export system is required to prove export under OPR.

68 23 F01 1.Goods Covered Reimported excise goods (excluding Irish and Scotch whisk(e)y) which are returning

in the same condition as at export for removal without payment of excise duty to registered premises, and on which returned goods relief (RGR) from any of the other import charges is being claimed.


Box 40 If exported from the UK, enter previous document class Z followed by code ZZZ and reference to the related export entry in the format EPU-number-date If waiver of the 3 year time limit for reimportation is claimed due to special circumstances, insert “Waiver of time limit claimed” in Box 44 as a GEN 03 AI Statement. Such a waiver must be justified to Customs and Revenue when required. Where relief from customs duty is claimed, “DTY” must be entered as the last 3 characters in the Rate column and “0.00” in Box 47(d). Where relief from CAP charges is claimed, “VCL” must be entered as the last 3 characters in the Rate column and “0.00” in Box 47(d). Where relief from VAT is claimed, “VAX” must be entered as the last 3 characters in the rate column.


c) Completed C1314 with Part C left blank d) Evidence of export and duty status as described in Notice 236, except where the

NES export declaration reference is quoted in Box 40.

5. Security required 5.1 Security for excise duty is normally covered by the undertaking referred to in 9.1. However Revenue and Customs may require additional financial security to be given. Where additional financial security has been demanded, enter MP code “S” against the excise tax line in Box 47. Where additional security is not required, an excise tax line is not required. 5.2 Security for customs duty/CAP charges/VAT as appropriate must be given if delivery is taken before any of the necessary additional documents specified in item 4 have been presented. In that case, enter MP codes “M” to “V” as appropriate in Box 47.


The address of the registered or entered premises must be entered in plain language in Box 44.

7. VAT Where VAT RGR is not appropriate, VAT must be paid. 8. Post Clearance Action


9. Notes 9.1 Entry to this CPC constitutes: a) a declaration that the goods are eligible for entry into entered or registered

premises b) an undertaking by the declarant/consignee, in consideration of permission

being granted by Revenue and Customs for the removal on importation of the entered goods without payment of the customs duties and other charges normally due, to deposit the goods without delay, intact and in the same state and condition as at import, in the entered or registered premises stated; to give any additional security which may be required for excise duty and to comply with all other conditions and requirements imposed by Revenue and Customs or to pay them forthwith on demand any duties or other charges due in respect of the goods in question

71 CUSTOMS WAREHOUSING


71 00 000 1.Goods Covered Goods liable to customs duty and / or other charges declared for customs warehousing

without payment of any customs duty or charges 2.Notice 232, 251, 252 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A, D,Y or Z as appropriate Box 44: Enter the appropriate licence details –see Appendix C11

• Enter document code C600 • Do not enter a status code • Enter document codes 9AID and/or 9AIV and status codes JP or UP as

appropriate Box 47 Do not enter a customs duty tax line Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


Where ‘D’ has been entered in box 49 the following documents are required to be attached to the entry where type D arrangements are to be applied; -a commercial invoice for the goods which supports the customs duty value and - a valuation declaration if required by current valuation rules –see Volume 3 part 3 paragraph 3.1 This can be a C105A or B unless a general valuation statement reference number is shown in Box 44. Enter code N934 in box 44 followed by document status code AE

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation if security is required. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 232), from the office of entry to the customs warehouse. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P,Q,S, T, U, V as appropriate


Box 44: • Where a preferential rate of duty is to be claimed on removal from

warehouse, enter AI statement code WHSRP followed by the type of preference claimed GSP,ACP,EFTA etc

• Declare the full name and address of the customs warehousing supervising Customs Office as a SPOFF statement

7. VAT A VAT tax line is not required 8. Post Clearance Action

—

9. Notes 9.1 Entry under this CPC constitutes; a declaration that the goods are eligible for warehousing; and will be deposited without delay and in the same state and conditions as at importation, in the warehouse stated; and that any additional security which may be required will be provided, all other conditions and requirements will be complied with.

71 00 001

1.Goods Covered Goods liable to VAT only declared for customs warehousing without payment of any charges

2.Notice 232, 251, 252 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A, D,Y or Z as appropriate Box 44 : Enter the appropriate licence details –see Appendix C10

• Enter document code C600 • Do not enter a status code • Enter document code 9AIV and status codes JP or UP as appropriate.

Box 47 Do not enter a customs duty tax line Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


Where ‘D’ has been entered in box 49 the following documents are required to be attached to the entry where type D arrangements are to be applied ; -a commercial invoice for the goods which supports the customs duty value and


- a valuation declaration if required by current valuation rules –see Volume 3 part 3 paragraph 3.1 This can be a C105A or B unless a general valuation statement reference number is shown in Box 44. Enter code N934 in box 44 followed by document status code AE

5. Security required Security may be required to ensure conditions and obligations of the relief will be met.The supervising office will state in the authorization if security is required.. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 232), from the office of entry to the customs warehouse. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate


Box 44 : • Declare the full name and address of the warehouse as a PREMS

Statement • Declare the full name and address of the customs warehousing supervising



—

9. Notes 9.1 Entry under this CPC constitutes; a declaration that the goods are eligible for warehousing; and will be deposited without delay and in the same state and conditions as at importation,in the warehouse stated; and that any additional security which may be required will be provided , all other conditions and requirements will be complied with. 9.2 Where a preferential rate of duty is to be claimed on removal from warehouse you must not use this CPC. CPC 71 00 000 should be used.

71 21 000 1.Goods Covered Goods liable to customs duty and / or other charges returned after Outward

Processing or the outward processing simplified repair procedure, declared for customs warehousing without payment of any customs duty or charges


Box 1 enter code IM followed by A, D,Y or Z as appropriate Box 44 enter

• document code C019 • do not enter a document status code. • OPR authorisation reference number. Declare ‘Simplified authorisation’,

OPR authorisation reference number OP/9999/999/99 as a 00100 AI statement for goods entered to simplified OPR


• Declare the full name and address of the supervising Customs Office as a SPOFF Statement;


Box 47. Do not enter a customs duty tax line Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


—

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation if security is required. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 232), from the office of entry to the customs warehouse. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P,Q,S, T, U, V as appropriate


Box 44 Where a preferential rate of duty is to be claimed on removal from warehouse, enter AI statement code WHSRP followed by the type of preference claimed GSP, ACP, EFTA etc.



—

9. Notes 9.1 Entry under this CPC constitutes; a declaration that the goods are eligible for warehousing and will be deposited without delay and in the same state and conditions as at importation, in the warehouse stated; and that any additional security which may be required will be provided and that all other conditions and requirements will be complied with. .


without payment of any customs duty or charges previously entered to IPR Drawback 2.Notice 221, 232, 252 3. Specific Fields in the declaration/notes on completion



Box 47 Do not enter a customs duty tax line. Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation if security is required. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 232), from the office of entry to the customs warehouse Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P,Q,S, T, U, V as appropriate


Box 44 Where a preferential rate of duty is to be claimed on removal from warehouse, enter AI statement code WHSRP followed by the type of preference claimed GSP,ACP,EFTA etc



—

9. Notes 9.1 Entry under this CPC constitutes; a declaration that the goods are eligible for warehousing; and will be deposited without delay and in the same state and conditions as at importation, in the warehouse stated; and that any additional security which may be required will be provided and that all other conditions and requirements will be complied with.


without payment of any customs duty or charges previously entered to IPR suspension




Box 47 Do not enter a customs duty tax line. Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB




met. The supervising office will state in the authorisation if security is required. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 232), from the office of entry to the customs warehouse. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q,S T, U, V as appropriate




7. VAT No VAT is payable. A VAT tax line is not required 8. Post Clearance Action

—

9. Notes 9.1 Entry under this CPC constitutes; a declaration that the goods are eligible for warehousing; and will be deposited without delay and in the same state and conditions as at importation, in the warehouse stated; and that any additional security which may be required will be provided and that all other conditions and requirements will be complied with

71 51 A04 1.Goods Covered Goods liable to customs duty and / or other charges declared for customs warehousing

without payment of any customs duty or charges previously entered to IPR suspension VAT only.

2.Notice 197, 221, 251, 252 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A, D,Y or Z as appropriate Box 44

• For goods subject to Documentary proof of origin (DPO) requirements enter document code C634 and status code AE

• .enter appropriate licence identifier where applicable, from appendix C11 • Enter document code C600 • Do not enter a status code

Box 47 enter MP code S against the excise tax line. Do not enter a customs duty tax line in box 47.If additional security is required by cash deposit for excise duty enter MP code N or P against the excise tax line. Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


—

5. Security required Security is required by guarantee to cover removal of excise goods to a warehouse other than in the port or place of landing. Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorization or notify the holder if security is required. If security is required a valuation statement will be needed, see the tariff volume 1 part 14 for further information. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P, T, U, V as appropriate


Box 44 -Where a preferential rate of duty is to be claimed on removal from warehouse, enter AI statement code WHSRP followed by the type of preference claimed GSP,ACP,EFTA etc

• Declare the full name and address of the customs warehousing supervising Customs Office as a SPOFF Statement

7. VAT No VAT is payable. A VAT tax line is not required Box 47-.Enter ‘VAX’ as the last 3 characters in the rate column


—

9. Notes 9.1 Entry under this CPC constitutes; a declaration that the goods are eligible for warehousing; and will be deposited without delay and in the same state and conditions as at importation, in the warehouse stated; and that any additional security which may be required will be provided and that all other conditions and requirements will be


complied with.


without payment of any customs duty or charges previously entered under temporary importation regime.

2.Notice , 221, 232, 252 3. Specific Fields in the declaration/notes on completion



Box 47 Do not enter a customs duty tax line Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


—

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation if security is required. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 232), from the office of entry to the customs warehouse. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q,S T, U, V as appropriate


Box 44 -Where a preferential rate of duty is to be claimed on removal from warehouse, enter AI statement code WHSRP followed by the type of preference claimed GSP,ACP,EFTA etc



—



without payment of any customs duty or charges previously entered to IPR suspension in another member State



• Enter document code C600 • Do not enter a status code • Enter document codes 9AID and/or 9AIV and status codes JP or UP as

appropriate Box 47 Do not enter a customs duty tax line. Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


—



met. The supervising office will state in the authorisation if security is required. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 232), from the office of entry to the customs warehouse. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P,Q,S T, U, V as appropriate





—


9.2 Goods will be imported under full CT procedure. Copies 4 and 5 will be endorsed;

• “IP goods”, • Mercancias PA, • AF varer, • AV -Waren, • Eu topeouata TE • Marchandises PA, • Merci PA, • AV –goederen, • Mercadorias PA,

9.3 When NOT accompanied by an INF1 make a GEN02 AI Statement “Duty Relief will not be claimed on the basis of INF1” 9.4 When accompanied by an INF1 make a GEN01 AI Statement “Duty Relief will be claimed on the basis of INF1

71 71 000 1.Goods Covered Goods previously entered to customs warehousing now being transferred to another

customs warehouse authorisation holder.


Box 1 enter code IM followed by A or D as appropriate Box 44

• Declare the full name and address of the customs warehousing supervising Customs Office as a SPOFF Statement




Where goods are being transferred from a type D warehouse The following documents are required to be attached to the entry where type D arrangements are to be applied; -a commercial invoice for the goods which supports the customs duty value and - a valuation declaration if required by current valuation rules –see Volume 3 part 3 paragraph 3.1 This can be a C105A or B unless a general valuation statement reference number is shown in Box 44. Enter code N934 in box 44 followed by document status code AE

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation if security is required. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 232), from the office of entry to the customs warehouse. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP


code N, P,Q,S, T, U, V as appropriate 6. Additional information

—




71 78 000 1.Goods Covered Goods ex free zone liable to customs duty and / or other charges declared for customs

warehousing without payment of any customs duty or charges 2.Notice 232, 251, 334 3. Specific Fields in the declaration/notes on completion

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

• Box 44: Enter the appropriate licence details –see Appendix C11 • Enter document codes 9AID and/or 9AIV and status codes JP or UP as

appropriate


Box 47 Do not enter a customs duty tax line Box 49 enter A, C ,D or E followed by identification number of the customs warehouse and GB


—

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation if security is required. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 232), from the office of entry to the customs warehouse. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P,Q,S T, U, V as appropriate




7. VAT A VAT tax line is not required No VAT is payable 8. Post Clearance Action

—


71 91 000 Note: Direct trader input (DTI) cannot be used for this CPC 1.Goods Covered Goods liable to customs duty and / or other charges declared for customs warehousing

without payment of any customs duty or other charges having been previously declared to PCC but remaining in an unaltered state

2.Notice 232, 252,237 3. Specific Fields in the declaration/notes on completion




Do not enter a customs duty tax line in box 47 Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


A copy of the authorisation letter must be attached to the declaration

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation if security is required. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 232), from the office of entry to the customs warehouse. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P,Q,S T, U, V as appropriate





—


71 92 000 Note: Direct trader input (DTI) cannot be used for this CPC 1.Goods Covered Goods liable to customs duty and / or other charges declared for customs warehousing

without payment of any customs duty or charges having been previously declared to PCC in another member state but remaining in an unaltered state

2.Notice 197, 251, 252,237 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Box 44 Enter the appropriate licence identifier where applicable, from appendix C11




—

5. Security required Do not enter a customs duty tax line in box 47. 6. Additional information

Box 44 • Declare the full name and address of the customs warehousing supervising

Customs Office as a SPOFF Statement • Where a preferential rate of duty is to be claimed on removal from

warehouse, enter AI statement code WHSRP followed by the type of preference claimed GSP,ACP,EFTA etc


—


78 ENTRY TO FREE ZONE

78 00 000


1.Goods Covered Goods liable to customs duty and/or other charges being declared to a free zone without payment of any duty and/or charges


Box 1 enter code IM followed by A, D,Y or Z as appropriate Box 44: enter the appropriate licence details –see Appendix C11


Box 47 –do not enter a customs duty tax line Box 49 enter the code Z followed by identification number of the free zone and GB


—



Box 44 Where a preferential rate of duty is to be claimed on removal from a free zone, enter AI statement code WHSRP followed by the type of preference claimed GSP,ACP,EFTA etc • Declare the full name and address of the free zone supervising Customs

Office as a SPOFF statement 7. VAT No VAT is payable. A VAT tax line is not required for box 47 8. Post Clearance Action

—

9. Notes Entry under this CPC constitutes; a declaration that the goods are eligible for free zone and are deposited without delay and in the same state and conditions as at importation, in the freezone stated, to give any additional security which may be required and to comply with all other conditions and requirements.

78 21 000 1.Goods Covered Goods liable to customs duty and / or other charges returned after Outward

Processing declared to a free zone without payment of any customs duty or charges 2.Notice 197, , 235, 251, 252,334 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A, D, Y or Z as appropriate Box 44 enter

• Document code C019 • Do not enter a document status code. • OPR authorisation reference number. Declare ‘Simplified authorisation’,

OPR authorisation reference number OP/9999/999/99 as a 00100 AI statement for goods entered to simplified OPR


• Enter document code C600 • Do not enter a status code • Declare the full name and address of the supervising Customs Office as a

SPOFF statement • the appropriate licence details –see Appendix C11 • Enter document codes 9AID and status codes JP or UP as appropriate

Box 49 enter Z followed by identification number of the free zone and GB 4. Additional documents required

—

5. Security required Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place. Where delivery is required prior to production of the certificate of posting or details of the previous export entry have not been entered in box 40, security for potential charges on the full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘Q’, ‘S’, ‘T’, ‘U’, or ‘V’ (as appropriate) in Box 47.


—

7. VAT A VAT tax line is not required No VAT is payable 8. Post Clearance —


Action 9. Notes 9.1 Entry under this CPC constitutes;

a declaration that the goods are eligible for free zone and are deposited without delay and in the same state and conditions as at importation, in the freezone stated, to give any additional security which may be required and to comply with all other conditions and requirements.

78 41 000 1.Goods Covered Goods liable to customs duty and / or other charges entered to a free zone without

payment of any customs duty or charges previously entered to IPR Drawback 2.Notice 197, 221, 251, 252,334 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A, D, Y or Z as appropriate Box 44: the appropriate licence details –see Appendix C11



5. Security required Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place


—


—

9. Notes 9.1 Entry under this CPC constitutes; - a declaration that the goods are eligible for free zone and are deposited without delay in the same state and conditions at importation, in the free zone stated; to give any additional security which may be required and comply with all other conditions and requirements.


payment of any customs duty or charges previously entered to IPR suspension 2.Notice 197, 221, 251, 252,334 3. Specific Fields in the declaration/notes on completion




—



—


—

9. Notes 9.1 Entry under this CPC constitutes; - a declaration that the goods are eligible for free zone and that they are deposited without delay and in the same state and conditions as at importation, in the freezone stated. Also to give any additional security which may be required and to comply with all other conditions and requirements.

78 53 000


1.Goods Covered Goods liable to customs duty and / or other charges entered to a free zone without payment of any customs duty or charges previously entered to temporary importation

2.Notice 197, 221, 251, 252,334 3. Specific Fields in the declaration/notes on completion




See note 9.3



—


—

9. Notes 9.1 Entry under this CPC constitutes; - a declaration that the goods are eligible for free zone and are deposited without delay and in the same state and conditions as at importation, in the freezone stated, to give any additional security which may be required and to comply with all other conditions and requirements.


payment of any customs duty or charges previously entered to IPR suspension in another member state

2.Notice 197, 221, 251, 252,334 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A D,Y or Z as appropriate Box 44: the appropriate licence details –see Appendix C11


Box 49 enter Z followed by identification number of the free zone and GB


—



—


Enquiries must be addressed to the supervising office for the importers address

9. Notes 9.1 Entry under this CPC constitutes; - a declaration that the goods are eligible for free zone and that the goods are

eligible for the freezone; and are deposited without delay and in the same state and conditions as at importation, in the freezone stated; to give any additional security which may be required and to comply with all other conditions and requirements.

9.2 Goods will be imported under full CT procedure. Copies 4 and 5 will be endorsed; • “IP goods”, • Mercancias PA, • AF varer, • AV -Waren, • Eu topeouata TE • Marchandises PA, • Merci PA, • AV –goederen, • Mercadorias PA,

9.3 When NOT accompanied by an INF1 make a GEN02 AI Statement “ Duty Relief will not be claimed on the basis of INF1”


9.4 When accompanied by an INF1 make a GEN01 AI Statement “ Duty Relief will be claimed on the basis of INF1

9.5 All copies of the SAD declaration are to be marked boldly with a red FZ at the

top.

78 71 000 1.Goods Covered Goods liable to customs duty and / or other charges removed from customs

warehousing now being declared to a free zone without payment of any customs duty or charges

2.Notice 197, 232 , 251, 252,334 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Box 44 –enter appropriate licence identifier


Box 47 –do not enter a customs duty tax line Box 49 enter Z followed by identification number of the free zone and GB


—

5. Security required Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place.


—


9. Notes 9.1 Entry under this CPC constitutes; a declaration that the goods are eligible for free zone; and are deposited without delay and in the same state and conditions at importation, in the freezone stated, to give any additional security which may be required and to comply with all other conditions and requirements.

78 78 000 1.Goods Covered Goods liable to customs duty and / or other charges removed from a free zone now

being declared to another free zone without payment of any customs duty or charges 2.Notice 197, 232 , 251, 252,334 3. Specific Fields in the declaration/notes on completion

Box 1 enter code IM followed by A or D as appropriate Box 44 –enter appropriate licence identifier




—



—


—

9. Notes 9.1 Entry under this CPC constitutes; a declaration that the goods are eligible for the freezone; and are deposited without delay and in the same state and conditions as at importation, in the freezone stated; to give any additional security which may be required and to comply with all other conditions and requirements.


78 91 000 1.Goods Covered Goods liable to customs duty and / or other charges removed from processing under

customs control (PCC) in an unaltered state, now being declared to a free zone without payment of any customs duty or charges


Box 1 enter code IM followed by A, D, Y or Z as appropriate Box 44: Enter the appropriate licence details –see Appendix C11




A copy of the authorisation letter must be attached to the declaration



—

7. VAT A VAT tax line is not required. No VAT is payable 8. Post Clearance Action

—

9. Notes 9.1 Entry under this CPC constitutes; a declaration that the goods are eligible for free zone and are deposited without delay and in the same state and condition as at importation, in the freezone stated, to give any additional security and to comply with all other conditions and requirements;.

78 91 001 1.Goods Covered Goods liable to customs duty and / or other charges removed following processing

under customs control (PCC) now being declared to a free zone without payment of any customs duty or charges


Box 1 enter code IM followed by A, D, Y or Z as appropriate Box 44: Enter the appropriate licence details –see Appendix C11.




—



—


—

9. Notes 9.1 Entry under this CPC constitutes; a declaration that the goods are eligible for free zone and are deposited without delay and in the same state and condition as at importation, in the freezone stated; to give any additional security and to comply with all other conditions and requirements;.

78 92 000 1.Goods Covered Goods liable to customs duty and / or other charges having been previously declared

to PCC in another member state now being declared to a free zone without payment of any customs duty or charges

2.Notice 237,334







—

5. Security required Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221 Appendix 1(c)), from the office of entry to the premises where processing takes place.


—


—

9. Notes 9.1 Entry under this CPC constitutes; a declaration that the goods are eligible for free zone; 9.2 All copies of the SAD are to be marked boldly in red FZ at the top.

91 PROCEDURE FOR PROCESSING GOODS UNDER CUSTOMS CONTROL BEFORE PUTTING THEM INTO FREE CIRCULATION

91 00 000 1.Goods Covered Non-Community goods which are to be processed in one of the ways specified in

Notice 237.Importers must be authorised for processing under customs control (PCC) 2.Notice 237 3. Specific Fields in the declaration/notes on completion



SPOFF statement. • the appropriate licence details –see Appendix C11 • Enter document codes 9AID and/or 9AIV and status codes JP or UP as

appropriate 4. Additional documents required

—

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation or notify the holder if security is required. If security is required a valuation statement will be needed, see the tariff volume 1 part 14 for further information. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P,Q,S, T, U, V as appropriate


—

7. VAT Use of this CPC suspends import VAT. No import VAT is payable on this entry. 8. Post Clearance Action


9. Notes The use of PCC extends to customs duties and CAP charges only. PCC does not relieve the liability to excise duties. However by virtue of Article 5 of Council Directive 92/12 excise duties are not due until the goods are discharged from PCC

91 00 F11


1.Goods Covered Non-Community goods which are to be processed under customs control in one of the ways specified in Notice 237 under a simplified authorisation (form C107). This CPC should not be used:

• for goods declared to this procedure using the CFSP arrangements • for goods covered by Part B of Annex 76 to Commission Regulation

2454/93.(Notice 237 section 11) • where it is intended to use simplified procedures for transferring goods

within the UK or to other Member States. 2.Notice 237 3. Specific Fields in the declaration/notes on completion


• document code N990 • do not declare a document status code • Declare ‘Simplified authorisation’, PCC authorisation reference number

PC/9999/999/99 as a 00100 AI statement for goods entered to simplified IPR

• Declare the full name and address of the supervising Customs Office as a SPOFF statement. For goods entered to PCC using the simplified authorisation procedure enter “NIRU” or the supervising office if assurance has been passed over to local control

• the traders own reference number as a GEN 45 AI statement, if any; • the appropriate licence details –see Appendix C11 • Enter document codes 9AID and/or 9AIV and status codes JP or UP as

appropriate


A completed form C107 in triplicate

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation or notify the holder if security is required. If security is required a valuation statement will be needed, see the tariff volume 1 part 14 for further information. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate


—

7. VAT Use of this CPC suspends import VAT. No import VAT is payable on this entry 8. Post Clearance Action




Notice 237 having been previously entered to IPR Suspension. Importers must be authorised for processing under customs control (PCC)


Box 1 enter code IM followed by A, D,Y or Z as appropriate Box 44 enter

• document code C601 • do not declare a document status code • IPR authorisation number • document code N990 • Do not declare a status code • PCC authorisation number • Declare the full name and address of the supervising Customs Office as a


appropriate



—



—





Notice 237. having been previously entered to Temporary Importation relief. Importers must be authorised for processing under customs control (PCC)



• Document code N990 • Do not enter a document status code • PCC authorisation number • TI authorisation number or import entry number and date • Declare the full name and address of the supervising Customs Office as a

SPOFF Statement • Appropriate licence identifier where applicable, -see Appendix C11


—



—





Notice 237 having been previously entered to customs warehousing. Importers must be authorised for processing under customs control (PCC)




• document code N990 • do not declare a document status code • PCC authorisation number • Declare the full name and address of the supervising Customs Office as a


appropriate Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


—



—




91 71 F11 1.Goods Covered Non-Community goods which are to be processed under

customs control in one of the ways specified in Notice 237 under a simplified authorisation (form C107). This CPC should not be used:

• for goods declared to this procedure using the CFSP arrangements • for goods covered by Part B of Annex 76 to Commission Regulation

2454/93.(Notice 237section 11) • where it is intended to use simplified procedures for transferring goods

within the UK or to other Member States. being removed from customs warehousing. This CPC may only be used where both PCC and customs warehousing authorisations are held by the same person.


Box 1 enter code IM followed by A or D as appropriate. Box 44 enter

• document code N990 • do not declare a document status code • Declare ‘Simplified authorisation’, PCC authorisation reference number

PC/9999/999/99 as a 00100 AI statement for goods entered to simplified IPR

• Declare the full name and address of the supervising Customs Office as a SPOFF Statement. For goods entered to PCC using the simplified authorisation procedure enter “NIRU” or the supervising office if assurance has been passed over to local control

• the traders own reference number as a GEN 45 AI statement, if any; • licence details –see appendix C11 • Enter document codes 9AID and/or 9AIV and status codes JP or UP as

appropriate Box 49 enter A,C,D or E followed by identification number of the customs warehouse and GB


A completed form C107 in triplicate

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation or notify the holder if


security is required. If security is required a valuation statement will be needed, see the tariff volume 1 part 14 for further information. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221 Appendix 1(c)), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P, T, U, V as appropriate


—

7. VAT Use of this CPC suspends import VAT. No import VAT is payable on this entry 8. Post Clearance Action




Notice 237 having been previously entered to a free zone. Importers must be authorised for processing under customs control (PCC)




SPOFF statement • the appropriate licence details –see Appendix C11 • Enter document codes 9AID and/or 9AIV and status codes JP or UP as

appropriate Box 49 enter the code Z followed by identification number of the free zone and GB


An additional copy 6 (or photocopy) is required for customs control purposes.

5. Security required Security may be required to ensure conditions and obligations of the relief will be met. The supervising office will state in the authorisation or notify the holder if security is required. If security is required a valuation statement will be needed, see the tariff volume 1 part 14 for further information. Security (subject to minimum quantities) is required to cover the movement of any goods identified in Commission Regulation 2454/93 Annex 44c (see Notice 221), from the office of entry to the premises where processing takes place. Where required, security must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q,S T, U, V as appropriate


—




91 91 000 1.Goods Covered Goods previously entered to PCC now being transferred to another PCC authorisation

holder.





SPOFF Statement • appropriate licence details-see appendix C11


—



—





Notice 237 having been previously entered to PCC in another Member State. Importers must be authorised for processing under customs control (PCC)


Box 1 enter code IM followed by A or D as Appropriate Box 44 enter


SPOFF Statement • Appropriate licence details –see appendix C11


—



—





CPC SERIES PAGE

00 00 010 31 E4 -1 00 00 011 31 E4 -1 00 00 020 31 E4 -2 00 00 040 31 E4 -3 00 00 041 31 E4 -4 00 00 042 31 E4 -4 00 00 043 31 E4 -5 00 02 090 31 E4 -5 00 08 020 31 E4 -6 00 09 034 31 E4 -6 00 09 040 31 E4 -6 00 09 090 31 E4 -7 06 10 040 66 E4 -7 06 10 061 66 E4 -8 06 11 000 64 E4 -9 06 11 001 64 E4 -10 06 11 002 64 E4 -10 06 12 071 60 E4 -12 06 14 078 63 E4 -13 06 19 090 68 E4 -13 06 20 040 66 E4 -14 06 20 061 66 E4 -15 06 22 071 60 E4 -16 06 24 078 63 E4 -17 06 30 040 66 E4 -18 06 30 061 66 E4 -19 06 32 071 60 E4 -20 06 34 078 63 E4 -21 06 40 040 66 E4 -22 06 49 090 68 E4 -23 07 00 000 05 E4 -24 07 00 001 10 E4 -24 07 40 000 05 E4 -25 07 51 000 04 E4 -26 07 53 000 04 E4 -26 07 54 000 04 E4 -27 07 71 000 22 E4 -27 07 78 000 04 E4 -28

CPC SERIES PAGE

07 91 000 04 E4 -28 07 92 000 04 E4 -29 40 00 000 01 E4 -30 40 00 001 01 E4 -30 40 00 002 01 E4 -31 40 00 007 01 E4 -32 40 00 008 01 E4 -33 40 00 009 01 E4 -33 40 00 010 01 E4 -34 40 00 018 01 E4 -34 40 00 019 01 E4 -35 40 00 023 01 E4 -35 40 00 024 01 E4 -37 40 00 025 21 E4 -38 40 00 026 21 E4 -39 40 00 027 01 E4 -39 40 00 028 01 E4 -40 40 00 029 01 E4 -42 40 00 034 01 E4 -43 40 00 045 01 E4 -44 40 00 047 01 E4 -44 40 00 050 01 E4 -45 40 00 051 01 E4 -46 40 00 052 21 E4 -46 40 00 057 01 E4 -47 40 00 064 01 E4 -47 40 00 065 01 E4 -48 40 00 066 01 E4 -49 40 00 072 01 E4 -49 40 00 073 01 E4 -50 40 00 074 01 E4 -50 40 00 100 01 E4 -51 40 00 200 01 E4 -51 40 00 600 01 E4 -52 40 00 601 01 E4 -53 40 00 602 01 E4 -53 40 00 C04 01 E4 -54

CPC SERIES PAGE

40 00 C07 01 E4 -54

40 00 C08 01 E4 -55

40 00 C09 01 E4 -56

40 00 C10 01 E4 -57

40 00 C11 01 E4 -57

40 00 C12 01 E4 -58

40 00 C13 01 E4 -58

40 00 C14 01 E4 -59

40 00 C15 01 E4 -59

40 00 C16 01 E4 -60

40 00 C17 01 E4 -60

40 00 C19 01 E4 -60

40 00 C20 01 E4 -61

40 00 C21 01 E4 -61

40 00 C22 01 E4 -62

40 00 C23 01 E4 -62

40 00 C24 01 E4 -62

40 00 C25 01 E4 -63

40 00 C26 01 E4 -63

40 00 C27 01 E4 -64

40 00 C28 01 E4 -64

40 00 C29 01 E4 -65

40 00 C30 01 E4 -65

40 00 01 E4 -66


CPC SERIES PAGE

C31 40 00 C32 01 E4 -66

40 00 C33 01 E4 -67

40 00 C34 01 E4 -68

40 00 C35 01 E4 -68

40 00 C36 01 E4 -69

40 00 C40 01 E4 -70

40 22 065 22 E4 -70 40 41 000 01 E4 -71 40 41 001 01 E4 -71 40 41 002 01 E4 -72 40 41 003 01 E4 -73 40 41 004 01 E4 -73 40 51 000 01 E4 -74 40 51 001 01 E4 -75 40 51 002 01 E4 -75 40 51 003 01 E4 -76 40 51 004 01 E4 -76 40 51 005 01 E4 -77 40 51 006 01 E4 -77 40 51 007 01 E4 -78 40 53 000 01 E4 -79 40 53 F41 01 E4 -79

40 54 000 01 E4 -80 40 71 000 01 E4 -81 40 71 001 01 E4 -81 40 71 002 01 E4 -82 40 71 003 01 E4 -82 40 71 004 01 E4 -84 40 71 005 01 E4 -86 40 71 006 01 E4 -86 40 71 007 01 E4 -87 40 71 008 01 E4 -87 40 71 009 01 E4 -88 40 71 010 01 E4 -88 40 71 011 01 E4 -89 40 71 012 01 E4 -90 40 71 E01 01 E4 -90

40 71 E02 01 E4 -91

40 78 000 01 E4 -91 40 78 001 01 E4 -92 40 78 004 01 E4 -92 40 91 000 98 E4 -94 40 91 001 01 E4 -94 40 91 002 98 E4 -95 40 91 003 01 E4 -96 40 91 004 01 E4 -96

CPC SERIES PAGE

40 92 000 01 E4 -97 41 00 000 01 E4 -98 41 00 001 01 E4 -99 41 21 000 01 E4 -100 41 21 001 01 E4 -101 41 41 000 01 E4 -102 41 41 001 01 E4 -103 41 51 000 01 E4 -104 41 53 000 01 E4 -105 41 54 000 01 E4 -105 41 54 001 01 E4 -106 41 71 000 01 E4 -107 41 71 001 01 E4 -108 41 78 000 01 E4 -109 41 78 001 01 E4 -110 42 00 000 01 E4 -111 42 51 000 01 E4 -112 42 53 000 01 E4 -113 42 71 000 01 E4 -113 42 71 004 01 E4 -114 42 78 000 01 E4 -115 42 91 000 01 E4 -116 42 92 000 01 E4 -116 43 00 001 01 E4 -117 43 00 003 01 E4 -118 43 00 007 01 E4 -119 43 00 009 01 E4 -119 43 00 010 01 E4 -120 43 00 018 01 E4 -120 43 00 034 01 E4 -121 43 00 044 01 E4 -121 43 00 045 01 E4 -122 43 00 050 01 E4 -122 43 00 C08 01 E4 -123

43 00 C28 01 E4 -124

43 00 C29 01 E4 -125

48 00 000 01 E4 -125 48 00 001 01 E4 -126 48 00 002 01 E4 -127 48 00 003 01 E4 -128 49 00 000 01 E4 -130 49 00 007 01 E4 -130 49 00 008 01 E4 -131 49 00 009 01 E4 -131 49 00 010 01 E4 -132 49 00 029 01 E4 -133 49 00 034 01 E4 -133 49 00 045 01 E4 -134 49 00 050 01 E4 -134 49 00 052 01 E4 -135 49 00 065 01 E4 -135 49 00 070 01 E4 -136

CPC SERIES PAGE

49 00 072 01 E4 -137 49 00 C04 01 E4 -137

49 00 C07 01 E4 -138

49 00 C08 01 E4 -138

49 00 C09 01 E4 -139

49 00 C10 01 E4 -140

49 00 C12 01 E4 -141

49 00 C15 01 E4 -141

49 00 C16 01 E4 -142

49 00 C17 01 E4 -142

49 00 C19 01 E4 -143

49 00 C20 01 E4 -143

49 00 C22 01 E4 -144

49 00 C23 01 E4 -144

49 00 C24 01 E4 -145

49 00 C25 01 E4 -145

49 00 C26 01 E4 -146

49 00 C27 01 E4 -146

49 00 C28 01 E4 -146

49 00 C29 01 E4 -147

49 00 C30 01 E4 -148

49 00 C31 01 E4 -148

49 00 C32 01 E4 -149

49 00 C33 01 E4 -149

49 00 C34 01 E4 -150

49 00 C35 01 E4 -150

49 00 C36 01 E4 -151

49 00 C40 01 E4 -152

49 00 F02 01 E4 -153

49 00 F03 01 E4 -153

49 00 F04 01 E4 -154

49 23 F01 01 E4 -154

49 71 000 22 E4 -155 49 71 001 22 E4 -156 49 71 004 22 E4 -156 51 00 000 01 E4 -158


CPC SERIES PAGE

51 00 001 01 E4 -159 51 00 002 01 E4 -160 51 00 003 01 E4 -161 51 00 004 01 E4 -162 51 00 A01

01 E4 -163

51 00 A04 01 E4 -164

51 21 000 01 E4 -165 51 21 001 01 E4 -166 51 41 000 01 E4 -167 51 41 001 01 E4 -167 51 51 000 01 E4 -169 51 51 A04

01 E4 -169

51 53 000 01 E4 -170 51 53 A04 01 E4 -171

51 54 000 01 E4 -172 51 54 001 01 E4 -173 51 54 A04 01 E4 -173

51 71 000 22 E4 -174 51 71 001 22 E4 -175 51 71 002 22 E4 -176 51 71 003 22 E4 -177 51 71 004 22 E4 -178 51 71 A01

22 E4 -179

51 71 A04 22 E4 -180

51 78 000 16 E4 -181 51 78 001 16 E4 -182 51 78 002 16 E4 -184 51 78 A04 16 E4 -185

51 91 000 01 E4 -186 51 91 A04

01 E4 -187

51 92 000 01 E4 -188 51 92 A04

01 E4 -189

53 00 000 01 E4 -190 53 00 001 01 E4 -191 53 00 002 01 E4 -192 53 00 003 01 E4 -192 53 00 004 01 E4 -193 53 00 005 01 E4 -195 53 00 006 01 E4 -195 53 00 007 01 E4 -196 53 00 008 01 E4 -197 53 00 009 01 E4 -198 53 00 010 01 E4 -198 53 00 D01 01 E4 -199

53 00 D02 01 E4 -201

53 00 D03 01 E4 -202

CPC SERIES PAGE

53 00 D04 01 E4 -203

53 00 D05 01 E4 -205

53 00 D06 01 E4 -206

53 00 D07 01 E4 -207

53 00 D08 01 E4 -208

53 00 D09 01 E4 -209

53 00 D10 01 E4 -210

53 00 D11 01 E4 -212

53 00 D12 01 E4 -213

53 00 D13 01 E4 -214

53 00 D15 01 E4 -216

53 00 D16 01 E4 -217

53 00 D17 01 E4 -218

53 00 D18 01 E4 -219

53 00 D19 01 E4 -220

53 00 D20 01 E4 -221

53 00 D21 01 E4 -222

53 00 D22 01 E4 -223

53 00 D23 01 E4 -224

53 00 D24 01 E4 -225

53 00 D25 01 E4 -226

53 00 D26 01 E4 -227

53 00 D27 01 E4 -229

53 00 D28 01 E4 -230

53 00 D29 01 E4 -231

53 00 D51 01 E4 -233

53 41 000 01 E4 -233 53 41 001 01 E4 -234 53 41 D51

01 E4 -236

53 51 000 01 E4 -237 53 51 001 01 E4 -238 53 51 002 01 E4 -239 53 51 003 01 E4 -240 53 51 D51

01 E4 -241

53 53 000 01 E4 -242 53 53 001 01 E4 -243 53 53 002 01 E4 -244

CPC SERIES PAGE

53 53 003 01 E4 -245 53 53 D51

01 E4 -247

53 71 000 22 E4 -247 53 71 001 22 E4 -249 53 71 002 22 E4 -250 53 71 003 22 E4 -251 53 71 004 22 E4 -252 53 71 005 22 E4 -252 53 71 D25

22 E4 -253

53 71 D26

22 E4 -253

53 71 D51

22 E4 -255

53 78 000 01 E4 -256 53 78 001 01 E4 -257 53 78 002 01 E4 -258 53 78 003 01 E4 -259 53 78 004 01 E4 -260 53 78 005 01 E4 -261 53 78 D25 01 E4 -261

53 78 D26 01 E4 -262

53 78 D51 01 E4 -263

61 00 000 01 E4 -264 61 00 F02 01 E4 -264

61 00 F03 01 E4 -265

61 00 F04 01 E4 -266

61 21 000 01 E4 -266 61 21 001 01 E4 -268 61 21 002 01 E4 -269 61 21 003 01 E4 -270 61 21 004 22 E4 -271 61 21 005 01 E4 -272 61 21 006 22 E4 -273 61 21 007 22 E4 -274 61 21 008 22 E4 -276 61 21 009 01 E4 -277 61 21 B02 01 E4 -278

61 21 B03 01 E4 -279

61 21 B04 01 E4 -280

61 22 000 01 E4 -281 61 22 001 01 E4 -282 61 23 F01 01 E4 -283

63 23 F01 01 E4 -284

68 00 F01 03 E4 -285

68 21 000 22 E4 -286 68 23 F01 17 E4 -287


CPC SERIES PAGE

71 00 000 05 E4 -288 71 00 000 06 E4 -288 71 00 001 06 E4 -289 71 21 000 06 E4 -289 71 41 000 07 E4 -290 71 51 000 06 E4 -291 71 51 A04 06 E4 -291

71 53 000 07 E4 -292 71 54 000 06 E4 -293 71 71 000 06 E4 -293 71 78 000 06 E4 -294 71 91 000 98 E4 -295

CPC SERIES PAGE

71 92 000 98 E4 -295 78 00 000 15 E4 -296 78 21 000 15 E4 -296 78 41 000 15 E4 -297 78 51 000 15 E4 -297 78 53 000 15 E4 -298 78 54 000 15 E4 -298 78 71 000 15 E4 -299 78 78 000 15 E4 -299 78 91 000 98 E4 -300 78 91 001 15 E4 -300 78 92 000 15 E4 -301

CPC SERIES PAGE

91 00 000 01 E4 -301 91 00 F11 01 E4 -302

91 51 000 01 E4 -303 91 53 000 01 E4 -303 91 71 000 22 E4 -304 91 71 F11 22 E4 -304

91 78 000 01 E4 -305 91 91 000 01 E4 -306 91 92 000 01 E4 -306