Guidance

Requested procedure 40: Release to free circulation

Updated 7 October 2024

This Appendix contains the specific completion rules instructions for the 40-series Procedure Codes for Data Element (DE) 1/10 for Imports.

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

This Appendix includes Procedure Codes:

4000
4051
4053
4054
4071
4078

Notes:

The completion notes in this Appendix are a supplement to the main CDS Declaration Completion Instructions for Imports.

This Appendix only contains any additional completion notes for each 4-digit Procedure Code and does not constitute full guidance on how the declaration should be completed.

Only one 4-digit Procedure Code can be declared against each goods item in DE 1/10, however, this may be tailored to the specific circumstances for the goods treatment by the use of multiple Additional Procedure Codes in DE 1/11.

These completion notes are supplemented by the DE 1/11 Additional Procedure Code Notes and therefore any instructions relating to the Additional Procedure Code (3-digit code for DE 1/11) are not included here and must be read in addition to this Appendix.

General declaration completion notes:

Where the DE 1/10 completion notes contain different instruction from the main Declaration Completion Guide or other Appendices, the completion instructions in Appendix 1 take precedence. Where information may be entered at Header or Item level:

• It may only be entered at header level where it applies equally to every goods item
• Information must be entered at item level where it differs for even a single goods item
• It must be entered at item level where it would result in an incorrect duty calculation if only entered at header level, for example, a proportional reduction in air freight charges by gross weight.

However, please note that while DE 3/39, 8/2 and 8/3 are header level only data elements, they do not have to apply equally to all items on a declaration.

4000:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Imports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of procedure:

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

Entry for free-circulation and home use of non-Union goods (H1).

Entry for home use in the context of trade between the Union and any Special Fiscal Territory or other territory with which the EU has formed a Customs Union (H5) (Article 201, EU Reg. No. 952/2013 (UCC)) and where the goods have not been subject to any previous procedure.

Entry for release for free circulation and home use in respect of a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009 (H7).

Conditions for use:

This Procedure Code is used to claim simultaneous release for free circulation and home use with the payment of any customs duties and other charges due, or entry for home use in the context of trade between the Union and the countries with which it has formed a customs union of goods.

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Restrictions on usage:

Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibitions or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

Goods cannot be released to free circulation and home use using the H7 data set where customs duties or other charges are payable prior to release.

Where the additional declaration type used in DE 1/2 is: C, F, J, K, Y or Z authorisation to use the Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) must also be held.

EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code.

Notices:

Import goods into the UK: step by step

Working out the customs value of your imported goods

Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland

Declaration category:

H1, H5, H7*, I1 C&F, I1 B&E or C21i EIDR NOP.

H7 data set may only be used where Additional Procedure Code 1H7 is declared in DE 1/11.

Declaration Type (DE 1/1):

Enter code: IM or CO*.

For goods released to free circulation that have Customs Union status (for example, they originate in a Special Fiscal Territory, or were sent from a Territory that forms part of a customs union with the EU), the declaration type (DE 1/1) should reflect the customs status of the goods:

• If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/11 (Additional Procedure Code).
• If the goods do not have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘IM’.

*Only code IM may be declared when Declaration Category H7 is used.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: A*, B**, C, D*, E**, F, J, K, Y or Z.

*Only codes A and D may be declared when Declaration Category H7 is used.

**Additional Declaration Type B or E may only be used where the Additional Procedure Code (DE 1/11) notes specifically allow. Where additional declaration types B or E are used, a simplified declaration should be submitted, as per Appendix 21G: Declaration Category data set: Import Simplified Declaration on an occasional basis (DE 1/2 Codes B&E) for the data set to be used). In these instances, a subsequent supplementary declaration is not required.

Where additional declaration types C or F are used, a simplified declaration should be submitted, as per Appendix 21F: Declaration Category Data Sets: Import Simplified Declaration with regular use (DE 1/2 Codes C&F), and a supplementary declaration must be submitted where required.

Simplified Declaration/Previous Document (DE 2/1):

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
X	337 (Temporary Storage Declaration).	Enter the Temporary Storage Declaration or stock reference number.	Enter the goods item number from the Temporary Storage Declaration or stock reference.
Y (supplementary declarations only — elements SDE* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	SDE (to represent the simplified declaration) or CLE (for the entry in declarant’s records).	For SDE: Enter the Movement Reference Number (MRN) for the simplified declaration. For CLE: Enter the date of the EIDR	Enter the goods item number from the simplified declaration or the entry in declarant’s records.
Y (supplementary declarations only — elements SDE* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the Declaration Unique Consignment Reference (DUCR)).	For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (supplementary declarations only — elements SDE* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For SDE and CLE: Enter any part numbers associated with the DUCR.	—
Z	355 (Entry Summary Declaration).	Enter the MRN for the Entry Summary Declaration.	Enter the goods item number from the Entry Summary Declaration.
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—

*Please Note that SDE represents the Simplified Declaration Procedure (SDP) and CLE represents the Entry In Declarant’s Records (EIDR) procedure.

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment).

Appendix 4 includes the codes for all Additional Information (AI) statements that may be used on the Customs Declaration Service (CDS). Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

Only Additional Information (AI) Code RRS01 may be declared at header level on the customs declaration. All other AI codes must be declared at item level.

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

The following AI statements may be required in DE 2/2:

Coverage	AI statement code	Details to be declared
Temporary Admission relief for Packings, EU Reg. No. 2015/2446, Article 228. See Pay less or no duty on goods you store, repair, process or temporarily use.	PAL01	Enter ‘TA Packings’.
Temporary Admission relief for Pallets, EU Reg. No. 2015/2446, Articles 208 and 209. See Pay less or no duty on goods you store, repair, process or temporarily use.	PAL02	Enter ‘TA Pallets’.
Temporary Admission relief for Containers, EU Reg. No. 2015/2446, Article 210 and 211. See Pay less or no duty on goods you store, repair, process or temporarily use.	PAL03	Enter ‘TA Containers’.

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

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C512 to be declared when the Simplified Declaration Procedure (SDP) is being used). The corresponding Economic Operator Registration and Identification (EORI) number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

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

Deferment only:

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	For example, GB.	CGU	Enter the authorisation reference for the comprehensive guarantee or Enter the details shown under C505 in Appendix 5A where a comprehensive guarantee is not required.
C506	For example, GB.	DPO	Enter the Deferment Account Number being used to pay/ secure the customs duty.

Document code	Document identifier	Document status
1207	Enter the date and location details entered on the C1207S.	Enter the appropriate document status code.

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

Deferred Payment (DE 2/6):

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

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

• Defer the payment of the customs duty and other charges (for example, excise duty), or;
• Provide a deferred deposit.

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

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

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

Holder of the authorisation identification number (DE 3/39):

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, SDE to be declared when Simplified Declaration Procedure is being used).

This data element is only mandatory where an authorisation is required to declare the goods.

This data element does not require completion for the following types of authorisation:

• Simplified Procedures on an occasional basis (I1 B&E)

For all other authorisations:

The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

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

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

Additional Fiscal References Identification Number (DE 3/40):

Where postponed VAT accounting (PVA) is used to account for the import VAT, enter the VAT Registration Number of the Importer in DE 3/40 at header level.

Where Import One Stop Shop (IOSS) is used enter the Role Code FR5 and IOSS Identification Number of the supplier in DE3/40 at header level.

VAT Procedure	Role code	Identifier
Postposed VAT Accounting (PVA)	FR1 (if required by trade software)	The VAT registration number of the importer at header level
Import One Stop Shop (IOSS)	RoW to NI imports only	FR5 required at header level
The IOSS ID number of the supplier at header level Note: Additional Procedure Code F48 must also be declared in DE 1/11

Postposed VAT Accounting (PVA) and Import One Stop Shop (IOSS) cannot be combined on a single declaration. The IOSS identification number is not required on the I1C&F declaration, it is only required at the Supplementary Declaration stage when IOSS is being used.

Tax Type (DE 4/3):

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.

Method of Payment (DE 4/8):

Enter a Method of Payment (MOP) code for each tax type to be paid or secured using the codes from Appendix 9: DE 4/8: Method of Payment Codes.

When Simplified Declaration Procedure (SDP) with regular use or Entry in Declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

Guarantee Type (DE 8/2):

Enter Code Y where Cash Accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in DE 4/8 Method of Payment).

Guarantee Reference (DE 8/3):

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where Method of Payment codes N or P are declared in DE 4/8 Method of Payment.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 40 00:

Union Additional Procedure Codes:

C01-C04, C06-C61, E01, E02, F15, F21, F22, F45, F47, F48.

National Additional Procedure Codes:

000, 0GD, 1BN, 1CD, 1CG, 1CL, 1DP, 1EB, 1ES, 1FV, 1H7, 1MO, 1NC, 1NN, 1NO, 1NP, 1NV, 1PF, 1PP, 1RC, 1RE, 1RV, 1SC, 1SV, 1TO, 2CL, 2DP.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties or other charges due.

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

VAT:

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Security required:

Security is only needed for tariff quota relief where:

• Required by a critical quota or
• A claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Documents which were not available at the time of importation and which potentially substantiate a claim to quota relief must always be sent to the officer as indicated by either form C1411 or form C1412 which will be issued as appropriate when the goods are released on security for duty.

Excise:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

4051:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Imports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of procedure:

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

Entry for free-circulation and home use of non-Union goods (H1) where the goods have been previously entered to inward processing (Article 256 EU Reg. No. 952/2013 (UCC)).

Entry for home use in the context of trade between the Union and any Special Fiscal Territory or other territory with which the EU has formed a Customs Union (H5) where the goods have been previously entered to inward processing (Article 256 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim simultaneous release for free circulation and home use with the payment of any customs duties, or entry for home use in the context of trade between the Union and the countries with which it has formed a customs union of goods for goods which were previously entered to IP.

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

An Inward Processing (IP) authorisation, valid at the time the goods were entered to IP, is needed to use this customs procedure. This may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration), see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Restrictions on usage:

Evidence of eligibility for customs duty relief under the Inward Processing (IP) procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see DE 2/3 Document Codes).

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

Where the additional declaration type used in DE 1/2 is: Z authorisation to use the Entry in Declarant’s Records (EIDR) must also be held.

Additional declaration type (DE 1/2): Z cannot be used where use of the previous procedure was approved by Authorisation by Customs Declaration. If the previous procedure (IP) was approved by Authorisation by Customs Declaration, AI codes ABDOU and 00100 in DE 2/2 may only be used with code A in DE 1/2 on this declaration.

Authorisation by Customs Declaration may only be used where the entry to and discharge of the special procedure occurs within the same Member State.

Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibitions or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

This Procedure Code may not be used with Simplified Declaration Procedure (SDP).

EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code.

Notices:

Import goods into the UK: step by step

Working out the customs value of your imported goods

Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland

Information can be found on Temporary Admission on Gov.UK:

Apply to import goods temporarily to the UK

Pay less or no duty on goods you store, repair, process or temporarily use

Declaration category:

H1 or H5.

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods released to free circulation that have Customs Union status (for example, they originate in a Special Fiscal Territory, or were sent from a Territory that forms part of a customs union with the EU), the declaration type (DE 1/1) should reflect the customs status of the goods:

• If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/11 (Additional Procedure Code).
• If the goods do not have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: A or Z.

Simplified Declaration/Previous Document (DE 2/1):

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier
Y (supplementary declarations only — elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	CLE (for the entry in declarant’s records (EIDR)).	For CLE: Enter the date of the EIDR	Enter the goods item number from the simplified declaration or the entry in declarant’s records.
Y (supplementary declarations only — elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the DUCR).	For CLE: Enter the DUCR assigned in the commercial records to the consignment	—
Y (supplementary declarations only — elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For CLE: Enter any part numbers associated with the DUCR.	—
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z	MRN (Declaration/notification).	Enter the MRN of the declaration used to enter the goods to IP.	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—

*Please note that CLE represents the Entry in Declarant’s Records (EIDR) procedure.

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment).

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in DE 2/2:

Coverage	AI Statement code	Details to be declared
Authorisation by Customs Declaration only: Inward Processing Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDOU must also be declared when removing goods from a Special Procedure which they entered using ABD	00100	Enter ‘Discharge of Simplified Authorisation’ to Inward Processing (IP). Note: Users of an authorisation by customs declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes which may be required for the specific operation.
Authorisation by Customs Declaration (ABD) only: Request to remove goods from a Special Procedure which was entered using ABD at the time of entry to the procedure.  Note: AI code 00100 must also be declared when removing goods from a Special Procedure which they entered using ABD	ABDOU	Enter ‘Discharge of Simplified Authorisation’ to discharge from IP
Full authorisation holders only: Discharge of Inward Processing (Article 241(1) EU Reg No 2015/2446 (DA))	10200	Enter ‘IP’ followed by the relevant authorisation number or INF number.
Discharge of Inward Processing (specific commercial policy measures): Where goods placed under the inward processing procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to Pay less or no duty on goods you store, repair, process or temporarily use).	10300	Enter ‘IP CPM’.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Use with A.86(3) Union Customs Code (UCC) debt rules only: Declaration that the Inward Processing (IP) authorisation holder is using the Article 86(3) EU Reg. No. 952/2013 (UCC) customs debt rules. This AI code must be used with DE 1/11 Additional Procedure Code F44. See DE 1/11 Additional Procedure Code notes for details.	GEN86	Enter ‘Article 86(3)’.
Duty calculation override. Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure.	OVR01	Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override. For example: Duty override claimed Inward Processing
Postponed VAT Accounting Note: this code is only to be declared where Postponed VAT Accounting is being used and AI Code OVR01 has also been declared, as required by the customs procedure.	PVA01	Enter ‘PVA amount £xx.xx’ where £xx.xx is the amount of VAT payable on the VAT return (for example £25.16)

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

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C514 to be declared when EIDR is being used). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

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

Required by holders of a full Inward Processing authorisation only:

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C601	For example, GB.	IPO	Inward Processing authorisation number.

Deferment only:

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	For example, GB.	CGU	Enter the authorisation reference for the comprehensive guarantee or Enter the details shown under C505 in Appendix 5A where a comprehensive guarantee is not required.
C506	For example, GB.	DPO	Enter the Deferment Account Number being used to pay/secure the customs duty.

Document code	Document identifier	Document status
1207	Enter the date and location details entered on the C1207S.	Enter the appropriate document status code.

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

Inward Processing declarations where Article 86(3) UCC customs debt rules are being used:

Enter:

Document code	Document identifier:	Document status
9WKS	Reference number of the commercial records detailing the duty calculation.	The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE or JP as appropriate.

Deferred Payment (DE 2/6):

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

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

• Defer the payment of the customs duty and other charges (for example, excise duty), or;
• Provide a deferred deposit.

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

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

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

Holder of the authorisation identification number (DE 3/39):

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, EIR to be declared when Entry in Declarant’s Records (EIDR) is being used).

This data element does not require completion for the following types of authorisation:

• Authorisation by Customs Declaration for Special Procedures

For all other authorisations:

The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

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

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

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

Additional Fiscal References Identification Number (DE 3/40):

Where postponed VAT accounting (PVA) is used to account for the import VAT, enter the VAT Registration Number of the Importer in DE 3/40 at header level.

Tax Type (DE 4/3):

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.

Tax Base (DE 4/4):

DE 4/4 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information). Enter the measurement unit code of ‘GBP’ followed by the value of the goods originally entered to inward processing.

Payable Tax Amount (DE 4/6):

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

Document code 9WKS should be entered in DE 2/3 (Document Codes).

Total Taxes (DE 4/7):

DE 4/7 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information).

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

Method of Payment (DE 4/8):

Enter a Method of Payment (MOP) code for each tax type to be paid or secured using the codes from Appendix 9: DE 4/8: Method of Payment Codes.

When Entry in Declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

Item Price/Amount (DE 4/14):

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

Location of Goods (DE 5/23):

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

Type of Authorisation held	Location Type Identifier	Location Details
Full IP authorisation	Enter ‘GBBYIP’.	Followed by the IP authorisation number.
Authorisation by Customs Declaration	Enter ‘GBBYIPABD’.	Followed by the appropriate GB UN/LOCODE code*.

*Select the GB UN/LOCODE code from Appendix 16I: DE 5/23: Goods Location Codes: GB Place Names and UN/LOCODE Codes for the nearest place name to the premises where the goods are located.

Supervising Customs Office (DE 5/27):

Enter the supervising customs office code applicable for the Inward Processing authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

For fully authorised traders, the Supervising Customs Office shown on the authorisation for Inward Processing, or;

Where an authorisation is granted under ‘Authorisation by Customs Declaration’, enter the Supervising office (SPOFF) code ‘GBBEL004’ for the HMRC National Import Relief Unit (NIRU).

Details of Goods (DE 6/8 — 6/17):

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

Guarantee Type (DE 8/2):

Enter Code ‘Y’ where Cash Accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in DE 4/8 Method of Payment).

Guarantee Reference (DE 8/3):

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where the Method of Payment codes N or P are declared in DE 4/8 Method of Payment.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 40 51:

Union Additional Procedure Codes:

A04, C11 — C26, C29 — C36, C40, C58, C59, F15, F44, F45.

National Additional Procedure Codes:

000, 1CL, 1MO, 1RE, 2CL.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties. The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

• Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief are not met.
• Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
• Code F44 may not be used on the diversion to Free Circulation unless F44 was also quoted on the original declaration (in DE 1/11 (Additional Procedure Code) placing the goods under IP.
• Where the authorisation was granted at the time of entry to IP under the Authorisation by Customs Declaration a copy of the authorisation letter issued by NIRU must be provided to Customs (on request) unless the MRN details of the declaration have been declared in DE 2/1 (Previous Documents).
• If the goods were first entered to IP in another member state, you must use Procedure Code 4054 instead.
• Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder.
• Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.

VAT:

The use of this requested procedure is dependent on the payment of any VAT duties, where applicable.

Postponed VAT Accounting may be used to account for the VAT when the goods are diverted to free circulation or home use.

To declare PVA in conjunction with a manual calculation of duties and taxes, the AI Code PVA01 must be declared along with the value of the VAT being accounted for on the VAT return, in DE 2/2, in addition to AI Code OVR01.

Full instructions on how to declare PVA can be found in the Import Declaration Completion Instructions for Data Element 3/40.

Security required:

Security is only needed for tariff quota relief where:

• Required by a critical quota or
• A claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

4053:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Imports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of procedure:

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

Entry for free-circulation and home use of non-Union goods (H1) where the goods have been previously entered to temporary admission (Article 250 EU Reg. No. 952/2013 (UCC)).

Entry for home use in the context of trade between the Union and any Special Fiscal Territory or other territory with which the EU has formed a Customs Union (H5) where the goods have been previously entered to temporary admission (Article 250 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim simultaneous release for free circulation and home use with the payment of any customs duties, or entry for home use in the context of trade between the Union and the countries with which it has formed a customs union of goods, for goods which were previously entered to temporary admission (TA).

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

A Temporary Admission (TA) authorisation, valid at the time the goods were entered to TA, is needed to use this customs procedure. This may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration), see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Restrictions on usage:

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

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

Where the additional declaration type used in DE 1/2 is: Z authorisation to use Entry in Declarant’s Records (EIDR) must also be held.

Additional declaration type (DE 1/2): Z cannot be used where use of the previous procedure (TA) was approved by Authorisation by Customs Declaration. If the previous procedure was approved by Authorisation by Customs Declaration, AI codes ABDOU and 00100 in DE 2/2 may only be used with code A in DE 1/2 on this declaration.

Authorisation by Customs Declaration may only be used where the entry to and discharge of the special procedure occurs within the same Member State.

Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibition or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

This Procedure Code may not be used with Simplified Declaration Procedure (SDP).

EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code.

Procedure Code 4053 must not be used with Additional Procedure Code 1NP for goods other than vehicles which were previously imported under Temporary Admission for sale to entitled US and other NATO visiting forces personnel.

Notices:

Import goods into the UK: step by step

Working out the customs value of your imported goods

Imports (VAT Notice 702)

Information can be found on Temporary Admission on Gov.UK:

Apply to import goods temporarily to the UK

Pay less or no duty on goods you store, repair, process or temporarily use

Declaration category:

H1 or H5.

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods released to free circulation that have Customs Union status (for example, they originate in a Special Fiscal Territory, or were sent from a Territory that forms part of a customs union with the EU), the declaration type (DE 1/1) should reflect the customs status of the goods:

• If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/11 (Additional Procedure Code).
• If the goods do not have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: A or Z.

Simplified Declaration/Previous Document (DE 2/1):

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
Y (supplementary declarations only — elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	CLE (for the entry in declarant’s records (EIDR)).	For CLE: Enter the date of the EIDR	Enter the goods item number from the simplified declaration or the entry in declarant’s records.
Y (supplementary declarations only — elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the DUCR).	For CLE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (supplementary declarations only — elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For CLE: Enter any part numbers associated with the DUCR.	—
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z	MRN (Declaration/notification).	Enter the MRN of the declaration used to enter the goods to IP.	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—

*Please note that CLE represents the Entry in Declarant’s Records (EIDR) procedure.

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment).

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in DE 2/2:

Coverage	AI Statement code	Details to be declared
Authorisation by Customs Declaration only: Temporary Admission Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDOU must also be declared when removing goods from a Special Procedure which they entered using ABD	00100	Enter ‘Discharge of Simplified Authorisation’ for claims to Temporary Admission (TA). Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes which may be required for the specific operation.
Authorisation by Customs Declaration (ABD) only: Request to remove goods from a Special Procedure which was entered using ABD at the time of entry to the procedure. Note: AI code 00100 must also be declared when removing goods from a Special Procedure which they entered using ABD	ABDOU	Enter ‘Discharge of Simplified Authorisation’ to discharge from TA.
Full authorisation holders only: Discharge of Temporary Admission (Article 238 EU Reg. No. 2015/2446 (DA)).	10500	Enter ‘TA’ followed by the relevant authorisation number.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Duty calculation override Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure.	OVR01	Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override. For example: Duty override claimed Temporary Admission with Partial Relief
To be used by EIDR authorised auction houses only. To be used to declare the date of auction sale (tax point) and the hammer price for revenue calculation purposes.	AUC01	Enter the date the goods were sold followed by the hammer price

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

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C514 to be declared when EIDR is being used). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

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

Required by holders of a full Temporary Admission (TA) authorisation only:

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C516	For example, GB.	TEA	Temporary Admission authorisation number.

Deferment only:

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	For example, GB.	CGU	Enter the authorisation reference for the comprehensive guarantee or Enter the details shown under C505 in Appendix 5A where a comprehensive guarantee is not required.
C506	For example, GB.	DPO	Enter the Deferment Account Number being used to pay/ secure the customs duty.

Document code	Document identifier	Document status
1207	Enter the date and location details entered on the C1207S.	Enter the appropriate document status code.

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

Deferred Payment (DE 2/6):

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

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

• Defer the payment of the customs duty and other charges (for example, excise duty), or;
• Provide a deferred deposit.

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

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

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

Holder of the authorisation identification number (DE 3/39):

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, EIR to be declared when Entry in Declarant’s Records (EIDR) is being used).

This data element does not require completion for the following types of authorisation:

• Authorisation by Customs Declaration for Special Procedures

For all other authorisations:

Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

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

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

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

Additional Fiscal References Identification Number (DE 3/40):

Where postponed VAT accounting (PVA) is used to account for the import VAT, enter the VAT Registration Number of the Importer in DE 3/40 at header level.

Tax Type (DE 4/3):

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.

Tax Base (DE 4/4): (For use on TA with partial relief declarations only).

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

Payable Tax Amount (DE 4/6):

DE 4/6 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information).

Enter the amount of revenue due, against each tax type on the goods release to free circulation (minus any revenue previously paid, see DE 4/4).

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

Total Taxes (DE 4/7):

DE 4/7 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information).

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

Method of Payment (DE 4/8):

Enter a Method of Payment (MOP) code for each tax type to be paid or secured using the codes from Appendix 9: DE 4/8: Method of Payment Codes.

When Entry in Declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

Item Price/Amount (DE 4/14):

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

Location of Goods (DE 5/23):

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

Type of Authorisation held	Location Type Identifier	Location Details
Full TA authorisation	Enter ‘GBBYTA’	Followed by the TA authorisation number
Authorisation by Customs Declaration	Enter ‘GBBYTAABD’	Followed by the appropriate GB UN/LOCODE code*

*Select the GB UN/LOCODE code from Appendix 16I: DE 5/23: Goods Location Codes: GB Place Names and UN/LOCODE Code List for the nearest place name to the premises where the goods are located.

Supervising Customs Office (DE 5/27):

Enter the supervising customs office code applicable for the Temporary Admission authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

For fully authorised traders, the Supervising Customs Office shown on the authorisation for Temporary Admission or;

Where an authorisation is granted under ‘Authorisation under Customs Declaration’, enter the SPOFF Code GBSFY001 for HMRC NTAS (National Temporary Admission Seat).

Guarantee Type (DE 8/2):

Enter Code ‘Y’ where Cash Accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in DE 4/8 Method of Payment).

Guarantee Reference (DE 8/3):

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where the Method of Payment codes N or P are declared in DE 4/8 Method of Payment.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 4053:

Union Additional Procedure Codes:

C01 — C04, C11 — C21, C23, C25, C26, C30 — C36, C40, C44, C56, C58 — C61 F15, F45.

National Additional Procedure Codes:

000, 1NP, 1RE, 1RV, 1XT

Additional Procedure Code 1NP must not be used with Procedure Code 4053 for goods other than vehicles which were previously imported under Temporary Admission for sale to entitled US and other NATO visiting forces personnel.

Notes:

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

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

• Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief are not met.
• Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
• Where the authorisation was granted at the time of entry to TA under the Authorisation by Customs Declaration a copy of the authorisation letter issued by NTAS must be provided to Customs (on request) unless the MRN details of the declaration have been declared in DE 2/1 (Previous Documents).
• Agents must have prior written approval from the authorisation holder to enter goods to TA on their behalf and ensure a copy of the declaration is returned to the holder.

VAT:

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Security required:

Security is only needed for tariff quota relief where:

• Required by a critical quota or
• A claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

4054:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Imports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of procedure:

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

Entry for free-circulation and home use of non-Union goods where the goods have been previously entered to inward processing in another member state (Articles 211(1) and 256 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim simultaneous release for free circulation and home use with the payment of any customs duties for goods which were previously entered to inward processing (IP) in another member state.

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

A full, multi-state Inward Processing (IP) authorisation, valid at the time the goods were entered to IP, is needed to use this customs procedure, see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Restrictions on usage:

Evidence of eligibility for customs duty relief under the Inward Processing (IP) procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see DE 2/3 Document Codes).

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

Authorisation by Customs Declaration cannot be used with this Procedure Code.
Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibitions or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

This Procedure Code may not be used with Simplified Declaration Procedure (SDP) or Entry in Declarant’s Records (EIDR).

Notices:

Import goods into the UK: step by step

Working out the customs value of your imported goods

Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland

Pay less or no duty on goods you store, repair, process or temporarily use

Information can be found on Inward Processing on Gov.UK:

Apply to delay or pay less duty on goods you import to process or repair

Pay less or no duty on goods you store, repair, process or temporarily use

Declaration category:

H1.

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: A.

Simplified Declaration/Previous Document (DE 2/1):

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

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

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment).

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in DE 2/2:

Coverage	AI Statement code	Details to be declared
Full authorisation holders only: Discharge of Inward Processing (Article 241(1) EU Reg. No. 2015/2446 (DA)).	10200	Enter ‘IP’ followed by the relevant authorisation number or INF number.
Discharge of Inward Processing (specific commercial policy measures): Where goods placed under the inward processing procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to Pay less or no duty on goods you store, repair, process or temporarily use).	10300	Enter ‘IP CPM’.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Use with A.86(3) UCC debt rules only: Declaration that the IP authorisation holder is using the Article 86(3) EU Reg. No. 952/2013 (UCC) customs debt rules. This AI code must be used with DE 1/11 Additional Procedure Code F44. See DE 1/11 Additional Procedure Code notes for details.	GEN86	Enter ‘Article 86(3)’.
Duty calculation override. Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure.	OVR01	Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override. For example: Duty override claimed Inward Processing

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

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C601 to be declared when a full IP authorisation is held). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

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

Required on all IP declarations:

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C601	For example, GB.	IPO	Inward Processing authorisation number.

Document code	Document identifier	Document status
C603	Enter the INF1 reference number.	Use document status code AE if authorised for globalised INF1s (certification not required). Otherwise, use status code AC if certification is required.

Deferment only:

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	For example, GB.	CGU	Enter the authorisation reference for the comprehensive guarantee or Enter the details shown under C505 in Appendix 5A where a comprehensive guarantee is not required.
C506	For example, GB.	DPO	Enter the Deferment Account Number being used to pay/ secure the customs duty.

Document code	Document identifier	Document status
1207	Enter the date and location details entered on the C1207S.	Enter the appropriate document status code.

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

Inward Processing declarations where Article 86(3) UCC customs debt rules are being used:

Document code	Document identifier:	Document status
9WKS	Reference number of the commercial records detailing the duty calculation.	The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE or JP as appropriate.

Deferred Payment (DE 2/6):

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

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

• Defer the payment of the customs duty and other charges (for example, excise duty), or;
• Provide a deferred deposit.

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

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

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

Holder of the authorisation identification number (DE 3/39):

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, IPO to be declared when Inward Processing with a full authorisation is being used).

The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

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

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

Additional Fiscal References Identification Number (DE 3/40):

Where postponed VAT accounting (PVA) is used to account for the import VAT, enter the VAT Registration Number of the Importer in DE 3/40 at header level.

Tax Type (DE 4/3):

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.

Tax Base (DE 4/4):

DE 4/4 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information). Enter the measurement unit code of ‘GBP’ followed by the value of the goods originally entered to inward processing.

Payable Tax Amount (DE 4/6):

DE 4/6 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information).

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

Document code 9WKS should be entered in DE 2/3 (Document Codes).

Total Taxes (DE 4/7):

DE 4/7 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information).

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

Method of Payment (DE 4/8):

Enter a Method of Payment (MOP) code for each tax type to be paid or secured using the codes from Appendix 9: DE 4/8: Method of Payment Codes.

IItem Price/Amount (DE 4/14):

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

Location of Goods (DE 5/23):

Enter the details of the border location where the goods are being released in the UK or

Type of Authorisation held	Location Type Identifier	Location Details
IP Multi State Authorisation	Enter ‘GBBU’	Followed by the appropriate GB UN/LOCODE code*

*Select the GB UN/LOCODE code from Appendix 16I: DE 5/23: Goods Location Codes: GB Place Names and UN/LOCODE Codes for the nearest place name to the premises where the goods are located.

Supervising Customs Office (DE 5/27):

Enter the supervising customs office code applicable for the Inward Processing authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

Details of Goods (DE 6/8 — 6/17):

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

Guarantee Type (DE 8/2):

Enter Code ‘Y’ where Cash Accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in DE 4/8 Method of Payment).

Guarantee Reference (DE 8/3):

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where the Method of Payment codes N or P are declared in DE 4/8 Method of Payment.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 4054:

Union Additional Procedure Codes:

A04, C11 — C26, C29 — C36, C40, C58, C59, F44, F45

National Additional Procedure Codes:

000, 1RE,

Notes

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

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

• Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief are not met.

• Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
• Code F44 may not be used on the diversion to Free Circulation unless F44 was also quoted on the original declaration (in DE 1/11 (Additional Procedure Code) placing the goods under IP.
• The INF1 must be used to provide the information on the original entry of the goods to IP in the other Member State.
• If the goods were first entered to IP in the same member state as discharge, you must use Procedure Code 4051 instead.
• Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder.
• Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.

VAT:

The use of this requested procedure is dependent on the payment of any VAT duties, where applicable.

Security required:

Security is only needed for tariff quota relief where:

• Required by a critical quota or
• A claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

4071:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Imports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of procedure:

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

Entry for free-circulation and home use of non-Union goods (H1) where the goods are being released from a Customs Warehouse (Article 240 EU Reg. No. 952/2013 (UCC)).

Entry for home use in the context of trade between the Union and any Special Fiscal Territory or other territory with which the EU has formed a Customs Union (H5) (Article 201, EU Reg. No. 952/2013 (UCC)) where the goods are being released from a Customs Warehouse (Article 240 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim simultaneous release for free circulation and home use with the payment of any customs duties, or entry for home use in the context of trade between the Union and the countries with which it has formed a customs union of goods for goods which are being released from a Customs Warehouse (CW).

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

A Customs Warehousing (CW) authorisation is needed to use this customs procedure, see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.

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

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Restrictions on usage:

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

Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibitions or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

Where the additional declaration type used in DE 1/2 is: Z authorisation to use Entry in Declarant’s Records (EIDR) must also be held.

EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code, however it may be used to declare goods liable to excise duty (unless subject to a license/certificate requirement).

EIDR may not be used to enter the goods to free circulation on this declaration where it was previously used to enter the goods to the Customs Warehouse.

This Procedure Code may not be used with Simplified Declaration Procedure (SDP).

Notices:

Import goods into the UK: step by step

Working out the customs value of your imported goods

Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland

Pay less or no duty on goods you store, repair, process or temporarily use

Information can be found on Customs Warehousing on Gov.UK:

Apply to operate a customs warehouse

Pay less or no duty on goods you store, repair, process or temporarily use

Declaration category:

H1, H5 or I1 B&E.

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods released to free circulation that have Customs Union status (for example, they originate in a Special Fiscal Territory, or were sent from a Territory that forms part of a customs union with the EU), the declaration type (DE 1/1) should reflect the customs status of the goods:

• If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/11 (Additional Procedure Code)
• If the goods do not have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: A, B* or Z.

*Additional Declaration Type B may only be used where the Additional Procedure Code (DE 1/11) notes specifically allow. Where additional declaration types B is used, a simplified declaration should be submitted, as per Appendix 21G: Declaration Category data set: Import Simplified Declaration on an occasional basis (DE 1/2 Codes B&E) for the data set to be used). In these instances, a subsequent supplementary declaration is not required.

Simplified Declaration/Previous Document (DE 2/1):

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
Y (supplementary declarations only — elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	CLE (for the entry in declarant’s records (EIDR)).	For CLE: Enter the date of the EIDR	Enter the goods item number from the entry in declarant’s records.
Y (supplementary declarations only — elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the DUCR).	For CLE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (supplementary declarations only — elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For CLE: Enter any part numbers associated with the DUCR.	—
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—

*Please Note that:

• CLE represents the Entry In Declarant’s Records (EIDR) procedure
• The DUCR quoted on the type Z declaration must be the DUCR associated with the removal of the goods from the customs warehouse

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, PREMS, non-GB warehouse name and address).

The following AI statements may be required in DE 2/2:

Coverage	AI Statement code	Details to be declared
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.

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

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C514 to be declared when EIDR is being used). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

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

Customs Warehouse authorisation details:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C517	For example, GB.	CWP (Private Customs Warehouse)	The customs warehouse authorisation number.
C518	For example, GB.	CW1 (public customs warehouse type 1)	The customs warehouse authorisation number.
C519	For example, FR.	CW2* (public customs warehouse type 2)	The customs warehouse authorisation number.

*Please note: CW2 must not be used with GB.

Deferment only:

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	For example, GB.	CGU	Enter the authorisation reference for the comprehensive guarantee or Enter the details shown under C505 in Appendix 5A where a comprehensive guarantee is not required.
C506	For example, GB.	DPO	Enter the Deferment Account Number being used to pay/ secure the customs duty.

Document code	Document identifier	Document status
1207	Enter the date and location details entered on the C1207S.	Enter the appropriate document status code.

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

Deferred Payment (DE 2/6):

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

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

• Defer the payment of the customs duty and other charges (for example, excise duty), or;
• Provide a deferred deposit.

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

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

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

Identification of warehouse (DE 2/7):

Enter:

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

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

Holder of the authorisation identification number (DE 3/39):

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, EIR to be declared when Entry in Declarant’s Records (EIDR) is being used).

This data element does not require completion for the following types of authorisation:

• Simplified Procedures on an occasional basis (I1 B&E)

For all other authorisations:

Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

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

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

**CW2 cannot be used with GB.

Additional Fiscal References Identification Number (DE 3/40):

Where postponed VAT accounting (PVA) is used to account for the import VAT, enter the VAT Registration Number of the Importer in DE 3/40 at header level.

Tax Type (DE 4/3):

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.

Method of Payment (DE 4/8):

Enter a Method of Payment (MOP) code for each tax type to be paid or secured using the codes from Appendix 9: DE 4/8: Method of Payment Codes.

When Entry in Declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

Location of Goods (DE 5/23):

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

Type of Authorisation held	Location Type Identifier	Location Details
CW authorisation	Enter ‘GBBYCW’	Followed by the warehouse ID

Supervising Customs Office (DE 5/27):

Enter the supervising customs office code applicable for the Customs Warehousing authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

Guarantee Type (DE 8/2):

Enter Code ‘Y’ where Cash Accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in DE 4/8 Method of Payment).

Guarantee Reference (DE 8/3):

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where the Method of Payment codes N or P are declared in DE 4/8 Method of Payment.

Additional Procedure Codes (DE 1/11):

The following additional procedure codes may be used with Procedure Code 4071:

Union Additional Procedure Codes:

C01 — C04, C06 — C36, C40 — C61, E01, E02, F15, F21, F22, F45.

National Additional Procedure Codes:

000, 0GD, 1CL, 1DP, 1ES, 1FV, 1MO, 1NC, 1NN, 1NO, 1NP, 1NV, 1PF, 1RC, 1RE, 1RV, 1SV, 1TO, 1VW, 1XT, 1XW, 2CL, 2DP.

Notes:

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

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.

• Entry under this Procedure Code is a declaration that:
  • The goods are eligible for removal from warehousing.
  • The goods will be removed from the warehouse stated in DE 2/7 (identification of warehouse) without delay and in the same state and conditions as declared.
  • Any additional security which may be needed will be provided.
  • Any duties and VAT due must be accounted for unless otherwise suspended.
  • All other conditions and requirements associated with removal from the customs warehouse procedure will be met.

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

VAT:

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Postponed VAT Accounting may be used to account for the VAT when the goods are diverted to free circulation or home use.

To declare PVA in conjunction with a manual calculation of duties and taxes, the AI Code PVA01 must be declared along with the value of the VAT being accounted for on the VAT return, in DE 2/2, in addition to AI Code OVR01.

Full instructions on how to declare PVA can be found in the Import Declaration Completion Instructions for Data Element 3/40.

Security required:

Security is only needed for tariff quota relief where:

• Required by a critical quota or
• A claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

4078:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Imports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

Description of procedure:

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

Entry for free-circulation and home use of non-Union goods (H1) where the goods are being released from a Free Zone (Article 243 EU Reg. No. 952/2013 (UCC)).

Entry for home use in the context of trade between the Union and any Special Fiscal Territory or other territory with which the EU has formed a Customs Union (H5) (Article 201, EU Reg. No. 952/2013 (UCC)) where the goods are being released from a Free Zone (Article 243 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim simultaneous release for free circulation and home use with the payment of any customs duties, or entry for home use in the context of trade between the Union and the countries with which it has formed a customs union of goods for goods which are being released from a Free Zone (FZ).

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

A Free Zone (FZ) authorisation is needed to use this customs procedure, see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.

The MRN of this declaration must be provided to the Free Zone Operator for their records as evidence that the goods have been entered to a customs procedure.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Restrictions on usage:

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

Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibitions or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

Where the additional declaration type used in DE 1/2 is: C, J, Y or Z authorisation to use the Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) must also be held.

EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code.

Notices:

Import goods into the UK: step by step

Working out the customs value of your imported goods

Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland

Information can be found on Free Zones in the Special Procedure Notice:

Pay less or no duty on goods you store, repair, process or temporarily use

Declaration category:

H1, H5, I1 C, I1 B and C21i EIDR NOP.

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods released to free circulation that have Customs Union status (for example, they originate in a Special Fiscal Territory, or were sent from a Territory that forms part of a customs union with the EU), the declaration type (DE 1/1) should reflect the customs status of the goods:

• If the goods have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F15 must be declared in DE 1/11 (Additional Procedure Code)
• If the goods do not have Customs Union status, then the declaration type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: A, B*, C, J, Y or Z.

*Additional Declaration Type B may only be used where the Additional Procedure Code (DE 1/11) notes specifically allow. Where additional declaration type B is used, a simplified declaration should be submitted, as per Appendix 21G: Declaration Category data set: Import Simplified Declaration on an occasional basis (DE 1/2 Codes B&E) for the data set to be used). In these instances, a subsequent supplementary declaration is not required.

Where additional declaration type C is used, a simplified declaration should be submitted, as per Appendix 21F: Declaration Category Data Sets: Import Simplified Declaration with regular use (DE 1/2 Codes C&F), and a supplementary declaration must be submitted where required.

Simplified Declaration/Previous Document (DE 2/1):

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
X	337 (Temporary Storage Declaration).	Enter the Temporary Storage Declaration or stock reference number followed by the DUCR (as appropriate).	Enter the goods item number from the Temporary Storage Declaration or stock reference.
Y (supplementary declarations only — elements SDE or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	SDE (to represent the simplified declaration) or CLE (for the entry in declarant’s records (EIDR)).	For SDE: Enter the MRN for the simplified declaration. For CLE: Enter the date of the EIDR	Enter the goods item number from the simplified declaration or the entry in declarant’s records.
Y (supplementary declarations only — elements SDE or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the DUCR).	For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (supplementary declarations only — elements SDE or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For SDE and CLE: Enter any part numbers associated with the DUCR.	—
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter the free zone reference number associated with the removal	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—

*Please Note that SDE represents the Simplified Declaration Procedure (SDP) and CLE represents the Entry In Declarant’s Records (EIDR) procedure.

The DUCR quoted on the type C/Y declaration must be the DUCR associated with the removal of the goods from the free zone.

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, PREMS, non-GB warehouse name and address).

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in DE 2/2:

Coverage	AI Statement code	Details to be declared
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated free zone, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the free zone where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.

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

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C514 to be declared when EIDR is being used). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

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

Free Zone authorisation details:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C600	For example, GB.	FZ	The Free Zone authorisation number.

Deferment only:

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	For example, GB.	CGU	Enter the authorisation reference for the comprehensive guarantee or Enter the details shown under C505 in Appendix 5A where a comprehensive guarantee is not required.
C506	For example, GB.	DPO	Enter the Deferment Account Number being used to pay/ secure the customs duty.

Document code	Document identifier	Document status
1207	Enter the date and location details entered on the C1207S.	Enter the appropriate document status code.

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

Deferred Payment (DE 2/6):

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

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

• Defer the payment of the customs duty and other charges (for example, excise duty), or;
• Provide a deferred deposit.

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

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

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

Identification of warehouse (DE 2/7):

Enter:

Warehouse type	Warehouse identifier
codes: Z (Free-zone).	Free Zone identification number.

Holder of the authorisation identification number (DE 3/39):

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, EIR to be declared when Entry in Declarant’s Records (EIDR) is being used).

This data element does not require completion for the following types of authorisation:

• Simplified Procedures on an occasional basis (I1 B&E)

For all other authorisations:

The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

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

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

Additional Fiscal References Identification Number (DE 3/40):

Where postponed VAT accounting (PVA) is used to account for the import VAT, enter the VAT Registration Number of the Importer in DE 3/40 at header level.

Tax Type (DE 4/3):

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.

Method of Payment (DE 4/8):

Enter a Method of Payment (MOP) code for each tax type to be paid or secured using the codes from Appendix 9: DE 4/8: Method of Payment Codes.

When Simplified Declaration Procedure (SDP) is being used, only MOP codes E or R may be used.

Location of Goods (DE 5/23):

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

Type of Authorisation held	Location Type Identifier	Location Details
FZ authorisation.	Enter ‘GBBYFZ’	Followed by the Free Zone ID.

Supervising Customs Office (DE 5/27):

Enter the supervising customs office code applicable for the Free Zone authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

Guarantee Type (DE 8/2):

Enter Code ‘Y’ where Cash Accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in DE 4/8 Method of Payment).

Guarantee Reference (DE 8/3):

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where the Method of Payment codes N or P are declared in DE 4/8 Method of Payment.

Additional procedure Codes (DE 1/11):

The following additional procedure codes may be used with Procedure Code 4078:

C01 — C04, C06 — C36, C40 — C61, E01, E02, F15, F21, F22, F45.

National Additional Procedure Codes:

000, 0GD, 1CD, 1CG, 1CL, 1DP, 1ES, 1FV, 1MO, 1NC, 1NN, 1NO, 1NP, 1NV, 1PF, 1RC, 1RE, 1RV, 1SV, 1TO, 2CL, 2DP.

Notes:

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

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

• Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief are not met.
• Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
• Entry under this Procedure Code is a declaration that:
  • The goods are eligible for removal from a free zone.
  • The goods will be removed from the free zone stated in DE 2/7 (identification of warehouse) without delay and in the same state and conditions as declared.
  • Any additional security which may be needed will be provided.
  • Any duties and VAT due must be accounted for unless otherwise suspended.
  • All other conditions and requirements associated with removal from the free zone procedure will be met.
• All items on the customs declaration must be being removed from the same free zone and have the previous procedure code of 78 (as the third and fourth digit) in DE 1/10 (Procedure Code).

VAT:

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Security required:

Security is only needed for tariff quota relief where:

• Required by a critical quota or
• A claim to preferential rates or tariff quota cannot be confirmed from the supporting documents.

Excise:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.