Requested Procedure 42: Release for free circulation with simultaneous onward supply to another member state

Question 1

Notes:

Accepted Answer

The completion notes in this Appendix are a supplement to the main Customs Declaration Service (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.

Question 2

General declaration completion notes:

Accepted Answer

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.

Question 3

4200:

Accepted Answer

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.

Release for free circulation of goods simultaneously onward supplied to another Member State which are the subject of a VAT exempt (and where applicable excise duty-suspension) onward supply (Article 143(2) of Directive 2006/112 and/or Article 17(1)(b) of Directive 2008/118/EC), and where the goods have not been subject to any previous procedure.

Permitted Import Movements:

This Procedure Code may be used to declare goods moving from:

Great Britain (GB) to Northern Ireland (NI)
Rest of the World (RoW) to NI

Conditions for use:

This Procedure Code is used to claim release for free circulation with the payment of any customs duties for non-Union Goods (H1), with simultaneous VAT-exempt onward supply to another Member State with, when applicable, an excise-duty suspension.

Or a request for VAT-exempt onward supply in the context of trade between the Union and the territories with which it has formed a customs union of goods (H5). Excise duties, where applicable will be suspended. The VAT and any applicable excise duty will be due in the Member State of final destination.

In order to use this procedure, the declarant must meet the conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in DE 3/40 Additional fiscal references identification no.

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

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

Restrictions on usage:

Goods must be intended for onward supply to another Member State at the time this procedure is requested. The goods must be onward supplied:

Within 30 days of the goods release to this procedure
In an unaltered state from the time of release to this procedure

Evidence of an onward shipment contract must be declared in DE 2/3 (Document Codes).

The importer must be UK VAT registered or appoint a tax representative VAT registered in the UK to act on their behalf. The tax representative must meet the conditions of a tax representative as defined in Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland. The tax representative details should be declared in DE 3/16 and DE 3/20. The non-UK supplier who appointed the tax representative must be declared as the Seller in DE 3/24 or DE 3/25.

OSR cannot be claimed if the UK importer or their UK appointed tax representative does not have a VAT registration number and an Economic Operator Registration and Identification (EORI).

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

Where the additional declaration type used in DE 1/2 is: C or Y authorisation to use the Simplified Declaration Procedures (SDP) must also be held.

This Procedure Code may not be used with 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.

Check if you can claim VAT relief on goods imported into Northern Ireland for onward supply to the EU.

Declaration category:

H1, H5 and I1 C&F.

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods subject to an onward supply to another Member State, 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 1/1 (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, C, D, F or Y.

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*, DCR and DCS must be repeated in sequence when aggregation is used).	SDE (to represent the simplified declaration).	For SDE: Enter the Movement Reference Number (MRN) for the simplified declaration.	Enter the goods item number from the simplified declaration (SDE).
Y (supplementary declarations only — elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the Declaration Unique Consignment Reference (DUCR)).	For SDE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (supplementary declarations only — elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For SDE: Enter any part numbers associated with the DUCR.	—
Z	ZZZ (for any other previous reference).	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).

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, ECONR, ID no. of the excise registered consignor).

Appendix 4 includes the codes for all Additional Information (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.

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

The following AI statements must be declared in all cases in DE 2/2:

Coverage	AI statement code	Details to be declared
Onward Supply using Requested Procedure 42.	OSR42	Enter the Name and Address details of the party to whom the goods are being supplied. Enter the country of destination as a suffix to the address separated by ‘-‘.
To be used for: RoW imports direct into Northern Ireland (NI) Goods sent from GB to NI that are not in free circulation and home use OSR movements into NI (Row — NI and GB — NI) Movements to NI from UK Special Fiscal Territories or EU Special Fiscal Territories	NIIMP	Leave Blank Note: Use of NIIMP requires both UK and EU Import Control measures listed in the NI Online Tariff for the commodity code to be met.

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

Coverage	AI statement code	Details to be declared
Excise Registered Consignor.	ECONR	Enter the Identification number of the excise registered consignor.
Temporary Admission relief for Packings, EU Reg. No. 2015/2446, Article 228. See 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 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).

Onward Transport details:

Using the code list in Appendix 5: DE 2/3 Documents and Other Reference Codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

The identity number of the transport contract and
The scheduled date of the onward transport

Deferment only:

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	For example, GB	CGU	Enter the authorisation reference for the comprehensive guarantee 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

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.

Buyer Identification Number (DE 3/27):

This does not require completion on the H5 or I1 C&F.

Where a tax representative is used for OSR, the Buyer details must be completed (the party, on whose behalf, the tax representative is acting).

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.

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.

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

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

This data element must be completed at item level.

This does not require completion on the H5 or I1 C&F.

Enter the appropriate codes from the table below followed by the relevant VAT Registration number to identify the parties involved in the onward supply:

Code	Details to be declared
FR1 (replaces document code Y040)	Enter the VAT identification number issued in the member state of importation for the importer designated or recognised under Article 201(1) of the VAT Directive as liable for payment of VAT. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR1GB123456789). FR1 should be used for an importer that is established and VAT registered in the UK, it cannot be used by a non VAT registered person.
FR2 (replaces document code Y041)	Enter the VAT identification number of the customer who is liable for the VAT on the intra-community acquisition of goods in accordance with Article 200(1) of the VAT Directive. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR2FR123457845). FR2 should be used for the customer in the member state where the goods are going to, it cannot be used by a non VAT registered person.
FR3 (replaces document code Y042) Note: Where a tax representative is used for OSR, the Buyer details must be completed (the party, on whose behalf, the tax representative is acting).	Enter the VAT identification number issued in the member state of importation for the tax representative. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR3GB987654321). FR3 should be used for a UK VAT registered/established agent appointed to act as an importer by a trader who is not established and VAT registered in the UK. The appointed agent/importer will be treated as importing and supplying the goods as the principal (see Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland for the UK agent tax responsibilities), it cannot be used by a non VAT registered person.

Where a single goods item is destined for onward supply to more than 1 receiving taxable person, each receiving taxable person’s VAT Registration Number must be declared separately in DE 3/40 against code FR2.

A full audit trail must be held by the dispatching taxable person to identify the quantities shipped to each onward supply entity. Failure to provide these details on request may result in a demand for the relieved import VAT being issued.

Tax Type (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 is being used, only MOP codes E or R may be used.

Country of Destination Code (DE 5/8):

Enter the appropriate code for the Member State of destination using the codes specified in Appendix 13: Country Codes, for example: FR for France.

Country codes GB and IM must not 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 codes N or P are 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 4200:

Union Additional Procedure Codes:

E01, E02, F06, F15, F21, F22, F47.

National Additional Procedure Codes:

000, 1BN, 1CD, 1CG, 1CL, 1ES, 1FV 1SC, 63P.

Notes:

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

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

Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been onward supplied to another Member State.
Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.

VAT:

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

Security required:

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:

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

Additional procedure code F06 must be declared in DE 1/11 (Additional Procedure Code) to qualify for the exemption.

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. AI statement code ECONR must be included in DE 2/2 (Additional Information).

Question 4

4221:

Accepted Answer

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.

Release for free circulation of goods, after temporary export under outward processing, with simultaneous onward supply to another Member State which are the subject of a VAT exempt (and where applicable excise duty-suspension) (Article 143(2) of Directive 2006/112 and/or Article 17(1)(b) of Directive 2008/118/EC) (Articles 259 - 262 EU Reg. No. 952/2013 (UCC)).

Permitted Import Movements:

This Procedure Code may be used to declare goods moving from:

GB to NI
Rest of the World (RoW) to NI

Conditions for use:

This Procedure Code is used to claim release for free circulation with simultaneous VAT-exempt onward supply to another Member State with, when applicable, an excise duty suspension for Union goods re-imported after temporarily export outside the Customs Union under outward processing (H1),

Request for a VAT-exempt and, when applicable, an excise-duty suspension, onward supply to another Member States for goods re-imported after outward processing from a Special Fiscal Territory or Territory with which the EU has formed a customs union (H5). The goods must have been temporarily exported to the Special Fiscal Territory or Territory with which the EU has formed a customs union under Procedure Code 2200.

Any customs duties not relieved under Outward Processing (OP) must be paid or secured prior to the release of the goods.

The VAT and any applicable excise duty will be due in the Member State of final destination.

In order to use this procedure, the declarant must meet the conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in DE 3/40 Additional fiscal references identification no.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an Authorisation by Customs Declaration being held at the time the goods were exported under OP, unless the declaration is for ‘VAT only’ relief (see Conditions above).

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.

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

See OP conditions for use 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 Codes used on the declaration (DE 1/11).

Restrictions on usage:

Goods must be intended for onward supply to another Member State at the time this procedure is requested. The goods must be onward supplied:

Within 30 days of the goods release to this customs procedure
In an unaltered state from the time of release to this customs procedure

Evidence of an onward shipment contract must be declared in DE 2/3 (Document Codes).

Evidence of eligibility for customs duty relief under the Outward Processing (OP) procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see 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 exported under OP, unless the declaration is for ‘VAT only’ relief (see Conditions above).

Where the Additional Declaration Type used in DE 1/2 is: C, F or Y, authorisation to use the Simplified Declaration Procedures (SDP) must also be held.

Additional Declaration Types (DE 1/2): C, F or Y cannot be used where use of the previous procedure 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 codes A and D 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.

The importer must be UK VAT registered or appoint a tax representative VAT registered in the UK to act on their behalf. The tax representative must meet the conditions of a tax representative as defined in Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland. The tax representative details should be declared in DE 3/16 and DE 3/20. The non-UK supplier who appointed the tax representative must be declared as the Seller in DE 3/24 or DE 3/25.

OSR cannot be claimed if the UK importer or their UK appointed tax representative does not have a VAT registration number and an EORI.

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

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

Notices:

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.

Check if you can claim VAT relief on goods imported into Northern Ireland for onward supply to the EU.

Information can be found on Outward Processing on GOV.UK:

Apply to pay less duty on goods you export to process or repair.

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

Declaration category:

H1, H5 and I1 C&F.

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods released to onward supply that are being re-imported from:

A Special Fiscal Territory or Territory with which the EU has formed a Customs Union, 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).
A country outside the Customs Union, 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, C, D, F or Y.

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*, DCR and DCS must be repeated in sequence when aggregation is used).	SDE (to represent the simplified declaration).	For SDE: Enter the MRN for the simplified declaration.	Enter the goods item number from the simplified declaration (SDE).
Y (supplementary declarations only — elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the DUCR).	For SDE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (supplementary declarations only — elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For SDE: Enter any part numbers associated with the DUCR.	—
Z	355 (Entry Summary Declaration).	Enter the MRN for the Entry Summary Declaration.	Enter the goods item number from the Entry Summary Declaration.
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z (to represent the previous document).	MRN (Declaration/notification).	Enter the MRN of the export declaration used to enter the goods to OP.	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	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).

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 authorisation holder’s consignment reference).

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 must be declared in all cases in DE 2/2:

Coverage	AI Statement code	Details to be declared
Onward Supply using Requested Procedure 42.	OSR42	Enter the Name and Address details of the party to whom the goods are being supplied. Enter the country of destination as a suffix to the address separated by ‘-‘.
To be used for: RoW imports direct into NI Goods sent from GB to NI that are not in free circulation and home use OSR movements into NI (Row - NI and GB - NI) Movements to NI from UK Special Fiscal Territories or EU Special Fiscal Territories	NIIMP	Leave Blank Note: Use of NIIMP requires both UK and EU Import Control measures listed in the NI Online Tariff for the commodity code to be met.

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

Coverage	AI Statement code	Details to be declared
Authorisation by Customs Declaration only: Outward Processing Authorisation granted on the declaration at the time of entry to the procedure. 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 Onward Processing (OP). 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 claim OP.
Excise registered consignor.	ECONR	Enter the identification number of the excise registered consignor.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Duty calculation override Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure.	OVR01	Enter ‘Duty Override claimed’ followed by a plain text description of the reason for the override. For example: Duty override claimed Outward Processing

Documents produced, certificates and authorisations, additional references (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 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).

Onward Transport details:

Using the code list in Appendix 5: DE 2/3 Documents and Other Reference Codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

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

All Outward Processing declarations:

INF2 form:

Enter:

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

C&E1154 calculation sheet (see Pay less or no duty on goods you store, repair, process or temporarily use):

Enter:

Document code	Document identifier:	Document status
9WKS	Date of the C&E1154.	The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE or JP as appropriate.

Required by holders of a full Outward Processing authorisation only:

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C019	For example, GB	OPO	Outward Processing authorisation number.

For Deferred Payment only:

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	For example, GB	CGU	Enter the authorisation reference for the comprehensive guarantee 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

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.

Buyer Identification Number (DE 3/27):

This does not require completion on the H5 or I1 C&F. Where a tax representative is used for OSR, the Buyer details must be completed (the party, on whose behalf, the tax representative is acting).

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 (SDP) 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 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.
Outward Processing	OPO**	The EORI number of the authorisation holder of OP at export.

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

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

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

This data element must be completed at item level.

This does not require completion on the H5 or I1 C&F

Enter the appropriate codes from the table below followed by the relevant VAT Registration number to identify the parties involved in the onward supply:

Code	Details to be declared
FR1 (replaces document code Y040)	Enter the VAT identification number issued in the member state of importation for the importer designated or recognised under Article 201(1) of the VAT Directive as liable for payment of VAT. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR1GB123456789). FR1 should be used for an importer that is established and VAT registered in the UK, it cannot be used by a non VAT registered person.
FR2 (replaces document code Y041)	Enter the VAT identification number of the customer who is liable for the VAT on the intra-community acquisition of goods in accordance with Article 200(1) of the VAT Directive. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR2FR123457845). FR2 should be used for the customer in the member state where the goods are going to, it cannot be used by a non VAT registered person.
FR3 (replaces document code Y042) Note: Where a tax representative is used for OSR, the Buyer details must be completed (the party, on whose behalf, the tax representative is acting).	Enter the VAT identification number issued in the member state of importation for the tax representative. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR3GB987654321). FR3 should be used for a UK VAT registered/established agent appointed to act as an importer by a trader who is not established and VAT registered in the UK. The appointed agent/importer will be treated as importing and supplying the goods as the principal (see Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland for the UK agent tax responsibilities), it cannot be used by a non VAT registered person.

Where a single goods item is destined for onward supply to more than 1 receiving taxable person, each receiving taxable person’s VAT Registration Number must be declared separately in DE 3/40 against code FR2.

A full audit trail must be held by the dispatching taxable person to identify the quantities shipped to each onward supply entity. Failure to provide these details on request may result in a demand for the relieved import VAT being issued

Tax Type (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 exported goods.

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 re-imported products as calculated on the C&E1154.

The amount of customs duties payable must be calculated on an Outward Processing relief calculation for imports sheet (C&E1154), as described in Pay less or no duty on goods you store, repair, process or temporarily use.

Document code 9WKS should be entered in DE 2/3 (Document Codes) declaring the date of the C&E1154.

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 Simplified Declaration Procedure (SDP) with regular use 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 compensating products on importation.

Country of Destination Code (DE 5/8):

Enter the appropriate code for the Member State of destination using the codes specified in Appendix 13: Country Codes, for example: FR for France.

Country codes GB and IM must not be used.

Supervising Customs Office (DE 5/27):

Enter the supervising customs office code applicable for the Outward 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 Outward Processing, or;

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

Guarantee Type (DE 8/2):

Enter Code ‘Y’ where Cash Accounts are being used to pay/secure the duties and other charges concerned (where codes N or P are 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.

Statistical Value (DE 8/6):

The statistical value is only required where there has been no sale of the goods during their temporary export:

The statistical value must be declared in GBP (£ sterling) and must be based on:

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

Additional procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 4221:

Union Additional Procedure Codes:

B02, B03, B06, F06, F15.

National Additional Procedure Codes:

000, 1CD, 1CG, 46P, 48P.

Notes:

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

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

Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been onward supplied to another Member State.
Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.

Additional documents needed:

A copy of the export entry and/or a copy of the departure message, clearly showing the MRN is needed.
Form INF 2 is available to support claim to outward processing.
A C&E1154 has been completed to evidence the calculations used.
Documentary evidence of the identity and value of the temporary exported goods.
Evidence of repair costs where applicable.
Copy of warranty document or other evidence, where applicable if any repair is free of charge.
Where the OP authorisation was granted at the time of export under the Authorisation by Customs Declaration a copy of the authorisation letter issued by NIRU must be provided to Customs (on request) unless the MRN details of the export declaration have been declared in DE 2/1 (Previous Documents).
Where an extended guarantee has been purchased with the goods or the replacement is chargeable, this will be liable to charges on re-importation.
Agents must have prior written approval from the authorisation holder to enter goods to OP on their behalf and ensure a copy of the declaration is returned to the holder.

VAT:

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

Security required:

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.

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

Excise:

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

Additional procedure code F06 must be declared in DE 1/11 (Additional Procedure Code) to qualify for the exemption.

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS (Excise Movement and Control System) following release of the goods to free circulation. AI statement code ECONR must be included in DE 2/2 (Additional Information).

Question 5

4251:

Accepted Answer

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.

Release for free circulation of goods, after inward processing (IP), with simultaneous onward supply to another Member State which are the subject of a VAT exempt (and where applicable excise duty-suspension) (Article 143(2) of Directive 2006/112 and/or Article 17(1)(b) of Directive 2008/118/EC), (Article 256 EU Reg. No. 952/2013 (UCC)).

Permitted Import Movements:

This Procedure Code may be used to declare goods moving from:

GB to NI
Rest of the World (RoW) to NI

Conditions for use:

This Procedure Code is used to claim release for free circulation after inward processing with the payment of any customs duties for non-Union goods (H1),with simultaneous VAT-exempt onward supply to another Member State.

Request for VAT-exempt onward supply for goods diverted from inward processing in the context of trade between the Union and the territories with which it has formed a customs union for goods (H5). Excise duties, where applicable will be suspended. The VAT and any applicable excise duty will be due in the Member State of final destination.

In order to use this procedure, the declarant must meet the conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in DE 3/40 Additional fiscal references identification no.

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

An 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:

Goods must be intended for onward supply to another Member State at the time this procedure is requested. The goods must be onward supplied:

Within 30 days of the goods release to this procedure;
In an unaltered state from the time of release to this customs procedure. Where the goods are diverted from IP, the goods subject to the onward supply must have been diverted unprocessed. Where the goods were processed under IP they are not eligible for onward supply relief.

Evidence of an onward shipment contract must be declared in DE 2/3 (Document Codes).

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: C, authorisation to use the Simplified Declaration Procedures (SDP) must also be held.

Additional declaration type (DE 1/2): C cannot be used where use of the previous procedure 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.

The importer must be UK VAT registered or appoint a tax representative VAT registered in the UK to act on their behalf. The tax representative must meet the conditions of a tax representative as defined in Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland. The tax representative details should be declared in DE 3/16 and DE 3/20. The non-UK supplier who appointed the tax representative must be declared as the Seller in DE 3/24 or DE 3/25.

OSR cannot be claimed if the UK importer or their UK appointed tax representative does not have a VAT registration number and an EORI.

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

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

Notices:

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

Check if you can claim VAT relief on goods imported into Northern Ireland for onward supply to the EU

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, H5 and I1 (See C* below).

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods subject to an onward supply, after inward processing, to another Member State, 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 1/1 (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 C*.

*Please note: Where a C* simplified declaration is made, the H1 data set (as specified in Appendix 21A: Declaration Category Data Sets H1) must be used and the supplementary declaration is waived.

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

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).	—

Please note that code Y for the SDE elements are not included here as the supplementary declaration is waived. The simplified declaration, code C in DE 1/2 (Additional Declaration Type) must be declared using the full H1 data set.

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, ECONR, ID no. of the excise registered consignor).

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 must be declared in all cases in DE 2/2:

Coverage	AI statement code	Details to be declared
Onward Supply using Requested Procedure 42.	OSR42	Enter the Name and Address details of the party to whom the goods are being supplied. Enter the country of destination as a suffix to the address separated by ‘-‘.
To be used for: RoW imports direct into NI Goods sent from GB to NI that are not in free circulation and home use OSR movements into NI (Row - NI and GB - NI) Movements to NI from UK Special Fiscal Territories or EU Special Fiscal Territories	NIIMP	Leave Blank Note: Use of NIIMP requires both UK and EU Import Control measures listed in the NI Online Tariff for the commodity code to be met.

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’ for claims 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).	ECONR	Enter the identification number of the excise registered consignor.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Use with A.86(3) UCC debt rules only: Declaration that the IP authorisation holder is using the Article 86(3) EU Reg. No. 952/2013 (UCC) customs debt rules. This AI code must be used with 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, C512 to be declared when the Simplified Declaration Procedure 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).

Onward Transport details:

Using the code list in Appendix 5: DE 2/3 Documents and Other Reference Codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

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

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

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.

Buyer Identification Number (DE 3/27):

This does not require completion on the H5 or I1 C&F.

Where a tax representative is used for OSR, the Buyer details must be completed (the party, on whose behalf, the tax representative is acting).

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 (SDP) 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 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 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):

This data element must be completed at item level.

This does not require completion on the H5.

Enter the appropriate codes from the table below followed by the relevant VAT Registration number to identify the parties involved in the onward supply:

Code	Details to be declared
FR1 (replaces document code Y040)	Enter the VAT identification number issued in the member state of importation for the importer designated or recognised under Article 201(1) of the VAT Directive as liable for payment of VAT. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR1GB123456789). FR1 should be used for an importer that is established and VAT registered in the UK, it cannot be used by a non VAT registered person.
FR2 (replaces document code Y041)	Enter the VAT identification number of the customer who is liable for the VAT on the intra-community acquisition of goods in accordance with Article 200(1) of the VAT Directive. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR2FR123457845). FR2 should be used for the customer in the member state where the goods are going to, it cannot be used by a non VAT registered person.
FR3 (replaces document code Y042) Note: Where a tax representative is used for OSR, the Buyer details must be completed (the party, on whose behalf, the tax representative is acting).	Enter the VAT identification number issued in the member state of importation for the tax representative. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR3GB987654321). FR3 should be used for a UK VAT registered/established agent appointed to act as an importer by a trader who is not established and VAT registered in the UK. The appointed agent/importer will be treated as importing and supplying the goods as the principal (see Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland for the UK agent tax responsibilities), it cannot be used by a non VAT registered person.

Where a single goods item is destined for onward supply to more than 1 receiving taxable person, each receiving taxable person’s VAT Registration Number must be declared separately in DE 3/40 against code FR2.

A full audit trail must be held by the dispatching taxable person to identify the quantities shipped to each onward supply entity. Failure to provide these details on request may result in a demand for the relieved import VAT being issued

Tax Type (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 goods 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 Simplified Declaration Procedure (SDP) with regular use 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 being released to free circulation.

Country of Destination Code (DE 5/8):

Enter the appropriate code for the Member State of destination using the codes specified in Appendix 13: Country Codes, for example: FR for France.

Country codes GB and IM must not 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
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 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 codes N or P are 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 4251:

Union Additional Procedure Codes:

A04, F06, F15, F44.

National Additional Procedure Codes:

000, 1CD, 1CG.

Notes:

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

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

Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been onward supplied to another Member State.
Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Procedure Codes on a Customs declaration must all be in the same declaration category, for example, H1.
Code F44 may not be used on the diversion to Free Circulation unless F44 was also quoted on the original declaration (in 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 4254 instead.
Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder.
Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.

VAT:

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

Security required:

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:

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

Additional procedure code F06 must be declared in DE 1/11 (Additional Procedure Code) to qualify for the exemption.

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. AI statement code ECONR must be included in DE 2/2 (Additional Information).

Question 6

4253:

Accepted Answer

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.

Permitted Import Movements:

This Procedure Code may be used to declare goods moving from:

GB to NI
Rest of the World (RoW) to NI

Conditions for use:

This Procedure Code is used to claim release for free circulation after temporary admission with the payment of any customs duties for non-Union goods (H1),with simultaneous VAT-exempt onward supply to another Member State.

Request for VAT-exempt onward supply for goods diverted from temporary admission in the context of trade between the Union and the territories with which it has formed a customs union for goods (H5). Excise duties, where applicable will be suspended. The VAT and applicable excise duty will be due in the Member State of final destination.

In order to use this procedure, the declarant must meet the conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in DE 3/40 Additional fiscal references identification no.

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

A Temporary Admission (TA) authorisation, valid at the time the goods were entered to TA, is needed to use this customs procedure. This may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration), see conditions and requirements detailed in 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:

Goods must be intended for onward supply to another Member State at the time this procedure is requested. The goods must be onward supplied:

Within 30 days of the goods release to this customs procedure
In an unaltered state from the time of release to this customs procedure

Evidence of an onward shipment contract must be declared in DE 2/3 (Document Codes).

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

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

Where the additional declaration type used in DE 1/2 is: C authorisation to use the Simplified Declaration Procedures (SDP) must also be held.

Additional declaration type (DE 1/2): C cannot be used where use of the previous procedure 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.

The importer must be UK VAT registered or appoint a tax representative VAT registered in the UK to act on their behalf. The tax representative must meet the conditions of a tax representative as defined in Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland. The tax representative details should be declared in DE 3/16 and DE 3/20. The non-UK supplier who appointed the tax representative must be declared as the Seller in DE 3/24 or DE 3/25.

OSR cannot be claimed if the UK importer or their UK appointed tax representative does not have a VAT registration number and an EORI.

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

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

Notices:

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

Check if you can claim VAT relief on goods imported into Northern Ireland for onward supply to the EU

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, H5 and I1 (See C* below).

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods subject to an onward supply, after temporary admission, to another Member State, 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 1/1 (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 C*.

Please note: Where a C* simplified declaration is made, the H1 data set (as specified in Appendix 21A: Declaration Category Data Sets H1) must be used and the supplementary declaration is waived.

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

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 TA.	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, ECONR, ID no. of the excise registered consignor).

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 must be declared in all cases in DE 2/2:

Coverage	AI Statement code	Details to be declared
Onward Supply using Requested Procedure 42.	OSR42	Enter the Name and Address details of the party to whom the goods are being supplied. Enter the country of destination as a suffix to the address separated by ‘-‘.
To be used for: RoW imports direct into NI Goods sent from GB to NI that are not in free circulation and home use OSR movements into NI (Row - NI and GB - NI) Movements to NI from UK Special Fiscal Territories or EU Special Fiscal Territories	NIIMP	Leave Blank Note: Use of NIIMP requires both UK and EU Import Control measures listed in the NI Online Tariff for the commodity code to be met.

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.
Excise registered consignor.	ECONR	Enter the identification number of the excise registered consignor.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Duty calculation override Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure.	OVR01	Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override. For example: Duty override claimed Temporary Admission with Partial Relief

Documents produced, certificates and authorisations, additional references (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 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).

Onward Transport details:

Using the code list in Appendix 5: DE 2/3 Documents and Other Reference Codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

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

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 orEnter 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

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.

Buyer Identification Number (DE 3/27):

This does not require completion on the H5 or I1 C&F. Where a tax representative is used for OSR, the Buyer details must be completed (the party, on whose behalf, the tax representative is acting).

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 (SDP) 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 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 only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

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

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

This data element must be completed at item level.

This does not require completion on the H5.

Enter the appropriate codes from the table below followed by the relevant VAT Registration number to identify the parties involved in the onward supply:

Code	Details to be declared
FR1 (replaces document code Y040)	Enter the VAT identification number issued in the member state of importation for the importer designated or recognised under Article 201(1) of the VAT Directive as liable for payment of VAT. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR1GB123456789). FR1 should be used for an importer that is established and VAT registered in the UK, it cannot be used by a non VAT registered person.
FR2 (replaces document code Y041)	Enter the VAT identification number of the customer who is liable for the VAT on the intra-community acquisition of goods in accordance with Article 200(1) of the VAT Directive. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR2FR123457845). FR2 should be used for the customer in the member state where the goods are going to, it cannot be used by a non VAT registered person.
FR3 (replaces document code Y042) Note: Where a tax representative is used for OSR, the Buyer details must be completed (the party, on whose behalf, the tax representative is acting).	Enter the VAT identification number issued in the member state of importation for the tax representative. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR3GB987654321). FR3 should be used for a UK VAT registered/established agent appointed to act as an importer by a trader who is not established and VAT registered in the UK. The appointed agent/importer will be treated as importing and supplying the goods as the principal (see Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland for the UK agent tax responsibilities), it cannot be used by a non VAT registered person.

Where a single goods item is destined for onward supply to more than 1 receiving taxable person, each receiving taxable person’s VAT Registration Number must be declared separately in DE 3/40 against code FR2.

A full audit trail must be held by the dispatching taxable person to identify the quantities shipped to each onward supply entity. Failure to provide these details on request may result in a demand for the relieved import VAT being issued

Tax Type (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 Simplified Declaration Procedure (SDP) with regular use 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).

Country of Destination Code (DE 5/8):

Enter the appropriate code for the Member State of destination using the codes specified in Appendix 13: Country Codes, for example: FR for France.

Country codes GB and IM must not 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
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 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 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 codes N or P are 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 4253:

Union Additional Procedure Codes:

F06, F15.

National Additional Procedure Codes:

000, 1CD, 1CG.

Notes:

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

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

Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been onward supplied to another Member State.
Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
Where the authorisation was granted at the time of entry to TA under the Authorisation by Customs Declaration a copy of the authorisation letter issued by NTAS must be provided to Customs (on request) unless the MRN details of the declaration have been declared in 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:

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

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:

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

Additional procedure code F06 must be declared in DE 1/11 (Additional Procedure Code) to qualify for the exemption.

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. AI statement code ECONR must be included in DE 2/2 (Additional Information).

Question 7

4254:

Accepted Answer

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.

Release for free circulation of goods, after inward processing in another Member State, with simultaneous onward supply to another Member State which are the subject of a VAT exempt (and where applicable excise duty-suspension) (Article 143(2) of Directive 2006/112 and/or Article 17(1)(b) of Directive 2008/118/EC), (Articles 211(1) and 256 EU Reg. No. 952/2013 (UCC)).

Permitted Import Movements:

This Procedure Code may be used to declare goods moving from:

GB to NI
Rest of the World (RoW) to NI

Conditions for use:

This Procedure Code is used to claim release for free circulation after inward processing in another Member State, with the payment of any customs duties for non-Union goods, with simultaneous VAT-exempt onward supply to another Member State.

The VAT and applicable excise duty will be due in the Member State of final destination.

In order to use this procedure, the declarant must meet the conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in DE 3/40 Additional fiscal references identification no.

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

A full, multi-state 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:

Goods must be intended for onward supply to another Member State at the time this procedure is requested. The goods must be onward supplied:

Within 30 days of the goods release to this customs procedure
In an unaltered state from the time of release to this customs procedure. Where the goods are diverted from IP, the goods subject to the onward supply must have been diverted unprocessed. Where the goods were processed under IP they are not eligible for onward supply relief.

Evidence of an onward shipment contract must be declared in DE 2/3 (Document Codes).

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.

Authorisation by Customs Declaration cannot be used with this Procedure Code.

The importer must be UK VAT registered or appoint a tax representative VAT registered in the UK to act on their behalf. The tax representative must meet the conditions of a tax representative as defined in Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland. The tax representative details should be declared in DE 3/16 and DE 3/20. The non-UK supplier who appointed the tax representative must be declared as the Seller in DE 3/24 or DE 3/25.

OSR cannot be claimed if the UK importer or their UK appointed tax representative does not have a VAT registration number and an EORI.

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

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

Notices:

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

Check if you can claim VAT relief on goods imported into Northern Ireland for onward supply to the EU

Information can be found on Inward Processing 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

Declaration Type (DE 1/1):

Enter code: IM

Additional Declaration Type (DE 1/2):

The following code 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, ECONR, ID no. of the excise registered consignor).

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.

Coverage	AI statement code	Details to be declared
Onward Supply using Requested Procedure 42.	OSR42	Enter the Name and Address details of the party to whom the goods are being supplied. Enter the country of destination as a suffix to the address separated by ‘-‘.
To be used for: RoW imports direct into NI Goods sent from GB to NI that are not in free circulation and home use OSR movements into NI (Row - NI and GB - NI) Movements to NI from UK Special Fiscal Territories or EU Special Fiscal Territories	NIIMP	Leave Blank Note: Use of NIIMP requires both UK and EU Import Control measures listed in the NI Online Tariff for the commodity code to be met.

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’.
Excise registered consignor.	ECONR	Enter the identification number of the excise registered consignor.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Use with A.86(3) UCC debt rules only: Declaration that the IP authorisation holder is using the Article 86(3) EU Reg. No. 952/2013 (UCC) customs debt rules. This AI code must be used with 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).

Onward Transport details:

Using the code list in Appendix 5: DE 2/3 Documents and Other Reference Codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

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

Required on all IP declarations:

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

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

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

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.

Buyer Identification Number (DE 3/27):

This does not require completion on the H5 or I1 C&F.

Where a tax representative is used for OSR, the Buyer details must be completed (the party, on whose behalf, the tax representative is acting).

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, DPO to be declared when Deferred Payment is being used).

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

Code	Details to be declared
FR1 (replaces document code Y040)	Enter the VAT identification number issued in the member state of importation for the importer designated or recognised under Article 201(1) of the VAT Directive as liable for payment of VAT. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR1GB123456789). FR1 should be used for an importer that is established and VAT registered in the UK, it cannot be used by a non VAT registered person.
FR2 (replaces document code Y041)	Enter the VAT identification number of the customer who is liable for the VAT on the intra-community acquisition of goods in accordance with Article 200(1) of the VAT Directive. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR2FR123457845). FR2 should be used for the customer in the member state where the goods are going to, it cannot be used by a non VAT registered person.
FR3 (replaces document code Y042) Note: Where a tax representative is used for OSR, the Buyer details must be completed (the party, on whose behalf, the tax representative is acting).	Enter the VAT identification number issued in the member state of importation for the tax representative. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR3GB987654321). FR3 should be used for a UK VAT registered/established agent appointed to act as an importer by a trader who is not established and VAT registered in the UK. The appointed agent/importer will be treated as importing and supplying the goods as the principal (see Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland for the UK agent tax responsibilities), it cannot be used by a non VAT registered person.

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

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

This data element must be completed at item level.

Enter the appropriate codes from the table below followed by the relevant VAT Registration number to identify the parties involved in the onward supply:

Code	Details to be declared
FR1 (replaces document code Y040)	Enter the VAT identification number issued in the member state of importation for the importer designated or recognised under Article 201(1) of the VAT Directive as liable for payment of VAT. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR1GB123456789). FR1 should be used for an importer that is established and VAT registered in the UK, it cannot be used by a non VAT registered person.
FR2 (replaces document code Y041)	Enter the VAT identification number of the customer who is liable for the VAT on the intra-community acquisition of goods in accordance with Article 200(1) of the VAT Directive. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR2FR123457845). FR2 should be used for the customer in the member state where the goods are going to, it cannot be used by a non VAT registered person.
FR3 (replaces document code Y042) Note: Where a tax representative is used for OSR, the Buyer details must be completed (the party, on whose behalf, the tax representative is acting).	Enter the VAT identification number issued in the member state of importation for the tax representative. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR3GB987654321). FR3 should be used for a UK VAT registered/established agent appointed to act as an importer by a trader who is not established and VAT registered in the UK. The appointed agent/importer will be treated as importing and supplying the goods as the principal (see Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland for the UK agent tax responsibilities), it cannot be used by a non VAT registered person.

Where a single goods item is destined for onward supply to more than 1 receiving taxable person, each receiving taxable person’s VAT Registration Number must be declared separately in DE 3/40 against code FR2.

A full audit trail must be held by the dispatching taxable person to identify the quantities shipped to each onward supply entity. Failure to provide these details on request may result in a demand for the relieved import VAT being issued

Tax Type (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 goods 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.

Item Price/Amount (DE 4/14):

The declared values or prices must be the values or prices of the goods being released to free circulation.

Country of Destination Code (DE 5/8):

Enter the appropriate code for the Member State of destination using the codes specified in Appendix 13: Country Codes, for example: FR for France.

Country codes GB and IM must not be used.

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 codes N or P are 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 4254:

Union Additional Procedure Codes:

A04, F06, F44.

National Additional Procedure Codes:

000.

Notes:

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

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

Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been onward supplied to another Member State.
Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
Code F44 may not be used on the diversion to Free Circulation unless F44 was also quoted on the original declaration (in 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 4251 instead.
Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder.
Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.

VAT:

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

Security required:

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:

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

Additional procedure code F06 must be declared in DE 1/11 (Additional Procedure Code) to qualify for the exemption.

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. AI statement code ECONR must be included in DE 2/2 (Additional Information).

Question 8

4271:

Accepted Answer

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.

Release for free circulation of goods, after customs warehousing (CW), with simultaneous onward supply to another Member State which are the subject of a VAT exempt (and where applicable excise duty-suspension) (Article 143(2) of Directive 2006/112 and/or Article 17(1)(b) of Directive 2008/118/EC), (Article 240 EU Reg. No. 952/2013 (UCC)).

Permitted Import Movements:

This Procedure Code may be used to declare goods moving from:

GB to NI
Rest of the World (RoW) to NI

Conditions for use:

This Procedure Code is used to claim release for free circulation after customs warehousing with the payment of any customs duties for non-Union goods (H1),with simultaneous VAT-exempt onward supply to another Member State.

Request for VAT-exempt onward supply for goods released from a customs warehouse in the context of trade between the Union and the territories with which it has formed a customs union for goods (H5). Excise duties, where applicable will be suspended. The VAT and applicable excise duty will be due in the Member State of final destination.

In order to use this procedure, the declarant must meet the conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in DE 3/40 Additional fiscal references identification no.

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

A Customs Warehousing (CW) authorisation is needed to use this customs procedure, see conditions and requirements detailed in 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:

Goods must be intended for onward supply to another Member State at the time this procedure is requested: The goods must be onward supplied:

Within 30 days of the goods release to this procedure;
In an unaltered state from the time of entry to the customs warehouse, other than those necessary to preserve them.

Evidence of an onward shipment contract must be declared in DE 2/3 (Document Codes).

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

The importer must be UK VAT registered or appoint a tax representative VAT registered in the UK to act on their behalf. The tax representative must meet the conditions of a tax representative as defined in Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland. The tax representative details should be declared in DE 3/16 and DE 3/20. The non-UK supplier who appointed the tax representative must be declared as the Seller in DE 3/24 or DE 3/25.

OSR cannot be claimed if the UK importer or their UK appointed tax representative does not have a VAT registration number and an EORI.

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

Where the additional declaration type used in DE 1/2 is: C, authorisation to use the Simplified Declaration Procedures (SDP) must also be held.

This Procedure Code may not be used with 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

Check if you can claim VAT relief on goods imported into Northern Ireland for onward supply to the EU

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 and I1 (See C* below).

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods subject to an onward supply, after customs warehousing, to another Member State, 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 1/1 (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 C*.

*Please note: Where a C* simplified declaration is made, the H1 data set (as specified in Appendix 21A: Declaration Category Data Sets H1) must be used and the supplementary declaration is waived.

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

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 the customs warehouse stock 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 code Y for the SDE elements are not included here as the supplementary declaration is waived. The simplified declaration, code C in DE 1/2 (Additional Declaration Type) must be declared using the full H1 data set.
The DUCR quoted on the type C 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, ECONR, ID no. of the excise registered consignor).

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 must be declared in all cases in DE 2/2:

Coverage	AI statement code	Details to be declared
Onward Supply using Requested Procedure 42.	OSR42	Enter the Name and Address details of the party to whom the goods are being supplied. Enter the country of destination as a suffix to the address separated by ‘-‘.
To be used for: RoW imports direct into NI Goods sent from GB to NI that are not in free circulation and home use OSR movements into NI (Row - NI and GB - NI) Movements to NI from UK Special Fiscal Territories or EU Special Fiscal Territories	NIIMP	Leave Blank Note: Use of NIIMP requires both UK and EU Import Control measures listed in the NI Online Tariff for the commodity code to be met.

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

Coverage	AI Statement code	Details to be declared
Excise registered consignor.	ECONR	Enter the identification number of the excise registered consignor.
Premises Name and Address. 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, C512 to be declared when the Simplified Declaration Procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

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

Onward Transport details:

Using the code list in Appendix 5: DE 2/3 Documents and Other Reference Codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

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

Customs Warehouse authorisation details:

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

*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: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	For example, GB	CGU	Enter the authorisation reference for the comprehensive guarantee orEnter 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.

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

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.

Buyer Identification Number (D E 3/27):

This does not require completion on the H5 or I1 C&F. Where a tax representative is used for OSR, the Buyer details must be completed (the party, on whose behalf, the tax representative is acting).

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).

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 private customs warehouse	CWP	The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 1	CW1	The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 2**	CW2**	The EORI number of the authorisation holder.

*CGU and DPO only required when paying customs duty via deferment. They are not required when deferment is only being used for other taxes.

**CW2 cannot be used with GB.

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

This data element must be completed at item level.

This does not require completion on the H5.

Enter the appropriate codes from the table below followed by the relevant VAT Registration number to identify the parties involved in the onward supply:

Code	Details to be declared
FR1 (replaces document code Y040)	Enter the VAT identification number issued in the member state of importation for the importer designated or recognised under Article 201(1) of the VAT Directive as liable for payment of VAT. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR1GB123456789). FR1 should be used for an importer that is established and VAT registered in the UK, it cannot be used by a non VAT registered person.
FR2 (replaces document code Y041)	Enter the VAT identification number of the customer who is liable for the VAT on the intra-community acquisition of goods in accordance with Article 200(1) of the VAT Directive. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR2FR123457845). FR2 should be used for the customer in the member state where the goods are going to, it cannot be used by a non VAT registered person.
FR3 (replaces document code Y042) Note: Where a tax representative is used for OSR, the Buyer details must be completed (the party, on whose behalf, the tax representative is acting).	Enter the VAT identification number issued in the member state of importation for the tax representative. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR3GB987654321). FR3 should be used for a UK VAT registered/established agent appointed to act as an importer by a trader who is not established and VAT registered in the UK. The appointed agent/importer will be treated as importing and supplying the goods as the principal (see Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland for the UK agent tax responsibilities), it cannot be used by a non VAT registered person.

Where a single goods item is destined for onward supply to more than 1 receiving taxable person, each receiving taxable person’s VAT Registration Number must be declared separately in DE 3/40 against code FR2.

A full audit trail must be held by the dispatching taxable person to identify the quantities shipped to each onward supply entity. Failure to provide these details on request may result in a demand for the relieved import VAT being issued

Tax Type (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 is being used, only MOP codes E or R may be used.

Country of Destination Code (DE. 5/8):

Enter the appropriate code for the Member State of destination using the codes specified in Appendix 13: Country Codes, for example: FR for France.

Country codes GB and IM must not 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 codes N or P are 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 4271:

Union Additional Procedure Codes:

E01, E02, F06, F15, F21, F22.

National Additional Procedure Codes:

000, 1CD, 1CG, 1FV, 1VW, 1XW, 63P.

Notes:

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

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

Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been onward supplied to another Member State.
Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
Entry under this Procedure Code is a declaration that:
- The goods are eligible for removal from warehousing.
- The goods will be removed from the warehouse stated in 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:

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

Security required:

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:

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

Additional procedure code F06 must be declared in DE 1/11 (Additional Procedure Code) to qualify for the exemption.

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. AI statement code ECONR must be included in DE 2/2 (Additional Information).

Question 9

4278:

Accepted Answer

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.

Release for free circulation of goods, on removal from a free zone (FZ), with simultaneous onward supply to another Member State which are the subject of a VAT exempt (and where applicable excise duty-suspension) (Article 143(2) of Directive 2006/112 and/or Article 17(1)(b) of Directive 2008/118/EC), (Article 243 EU Reg. No. 952/2013 (UCC)).

Permitted Import Movements:

This Procedure Code may be used to declare goods moving from:

GB to NI
Rest of the World (RoW) to NI

Conditions for use:

This Procedure Code is used to claim release for free circulation from a free zone with the payment of any customs duties for non-Union goods (H1),with simultaneous VAT-exempt onward supply to another Member State.

Request for VAT-exempt onward supply for goods released from a free zone in the context of trade between the Union and the territories with which it has formed a customs union for goods (H5). Excise duties, where applicable will be suspended. The VAT and applicable excise duty will be due in the Member State of final destination.

In order to use this procedure, the declarant must meet the conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in DE 3/40 Additional fiscal references identification no.

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

A Free Zone (FZ) authorisation is needed to use this customs procedure, see conditions and requirements detailed in 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:

Goods must be intended for onward supply to another Member State at the time this procedure is requested. The goods must be onward supplied:

Within 30 days of the goods release to this procedure;
In an unaltered state from the time of entry to free zone, other than those necessary to preserve them.

Evidence of an onward shipment contract must be declared in DE 2/3 (Document Code).

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

The importer must be UK VAT registered or appoint a tax representative VAT registered in the UK to act on their behalf. The tax representative must meet the conditions of a tax representative as defined in Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland. The tax representative details should be declared in DE 3/16 and 3/20. The non-UK supplier who appointed the tax representative must be declared as the Seller in DE 3/24 or 3/25.

OSR cannot be claimed if the UK importer or their UK appointed tax representative does not have a VAT registration number and an EORI.

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

Where the additional declaration type used in DE 1/2 is: C or Y authorisation to use the Simplified Declaration Procedures (SDP) must also be held.

This Procedure Code may not be used with 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

Check if you can claim VAT relief on goods imported into Northern Ireland for onward supply to the EU

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 or I1 C.

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods subject to an onward supply, on removal from a free zone, to another Member State, 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 1/1 (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, C or Y.

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*, DCR and DCS must be repeated in sequence when aggregation is used).	SDE (to represent the simplified declaration).	For SDE: Enter the MRN for the simplified declaration.	Enter the goods item number from the simplified declaration (SDE).
Y (supplementary declarations only — elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the DUCR).	For SDE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (supplementary declarations only — elements SDE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For SDE: Enter any part numbers associated with the DUCR.	—
Z (to represent the previous document)	ZZZ (for any other previous reference).	Enter the free zone stock 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).

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, ECONR, ID no. of the excise registered consignor).

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 must be declared in all cases in DE 2/2:

Coverage	AI statement code	Details to be declared
Onward Supply using Requested Procedure 42.	OSR42	Enter the Name and Address details of the party to whom the goods are being supplied. Enter the country of destination as a suffix to the address separated by ‘-‘.
To be used for: RoW imports direct into NI Goods sent from GB to NI that are not in free circulation and home use OSR movements into NI (Row - NI and GB - NI) Movements to NI from UK Special Fiscal Territories or EU Special Fiscal Territories	NIIMP	Leave Blank Note: Use of NIIMP requires both UK and EU Import Control measures listed in the NI Online Tariff for the commodity code to be met.

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

Coverage	AI Statement code	Details to be declared
Excise registered consignor.	ECONR	Enter the identification number of the excise registered consignor.
Premises Name and Address. 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, C512 to be declared when the Simplified Declaration Procedure (SDP) is being used). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

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

Onward Transport details:

Using the code list in Appendix 5: DE 2/3 Documents and Other Reference Codes, select the appropriate document code between N703 to N787 to specify the onward means of transport. Enter the relevant code followed by:

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

Free Zone authorisation details:

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

Deferment only:

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	For example, GB	CGU	Enter the authorisation reference for the comprehensive guarantee 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:

Document code	Document identifier:	Document status
9WKS	Date of the C&E1154.	The document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE or JP as appropriate.

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:

Code	Details to be declared	Description
1DAN	Deferment account number (n7).	The deferment account to be used for all charges

Buyer Identification Number (DE 3/27):

This does not require completion on the H5 or I1 C&F.

Where a tax representative is used for OSR, the Buyer details must be completed (the party, on whose behalf, the tax representative is acting).

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 (SDP) is being used). The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in 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 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):

This data element must be completed at item level.

This does not require completion on the H5 or I1C&F.

Enter the appropriate codes from the table below followed by the relevant VAT Registration number to identify the parties involved in the onward supply:

Code	Details to be declared
FR1 (replaces document code Y040)	Enter the VAT identification number issued in the member state of importation for the importer designated or recognised under Article 201(1) of the VAT Directive as liable for payment of VAT. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR1GB123456789). FR1 should be used for an importer that is established and VAT registered in the UK, it cannot be used by a non VAT registered person.
FR2 (replaces document code Y041)	Enter the VAT identification number of the customer who is liable for the VAT on the intra-community acquisition of goods in accordance with Article 200(1) of the VAT Directive. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR2FR123457845). FR2 should be used for the customer in the member state where the goods are going to, it cannot be used by a non VAT registered person.
FR3 (replaces document code Y042) Note: Where a tax representative is used for OSR, the Buyer details must be completed (the party, on whose behalf, the tax representative is acting).	Enter the VAT identification number issued in the member state of importation for the tax representative. The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number (for example, FR3GB987654321). FR3 should be used for a UK VAT registered/established agent appointed to act as an importer by a trader who is not established and VAT registered in the UK. The appointed agent/importer will be treated as importing and supplying the goods as the principal (see Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland for the UK agent tax responsibilities), it cannot be used by a non VAT registered person.

Where a single goods item is destined for onward supply to more than 1 receiving taxable person, each receiving taxable person’s VAT Registration Number must be declared separately in DE 3/40 against code FR2.

A full audit trail must be held by the dispatching taxable person to identify the quantities shipped to each onward supply entity. Failure to provide these details on request may result in a demand for the relieved import VAT being issued.

Tax Type (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 is being used, only MOP codes E or R may be used.

Country of Destination Code (DE 5/8):

Enter the appropriate code for the Member State of destination using the codes specified in Appendix 13: Country Codes, for example: FR for France.

Country codes GB and IM must not 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 codes N or P are 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 4278:

Union Additional Procedure Codes:

E01, E02, F06, F15, F21, F22.

National Additional Procedure Codes:

000, 1CD, 1CG, 1FV.

Notes:

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

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

Entry under this procedure code is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been onward supplied to another Member State.
Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
Entry under this Procedure Code is a declaration that:
- The goods are eligible for removal from a free zone.
- The goods will be removed from the free zone stated in 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:

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

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:

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

Additional procedure code F06 must be declared in DE 1/11 (Additional Procedure Code) to qualify for the exemption.

Excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. AI statement code ECONR must be included in DE 2/2 (Additional Information).

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Notes:

General declaration completion notes:

4200:

Description of procedure:

Permitted Import Movements:

Conditions for use:

Restrictions on usage:

Notices:

Declaration category:

Declaration Type (DE 1/1):

Additional Declaration Type (DE 1/2):

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

Additional Information (DE 2/2):

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

Onward Transport details:

Deferment only:

Deferred Payment (DE 2/6):

Buyer Identification Number (DE 3/27):

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

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

Tax Type (DE 4/3):

Method of Payment (DE 4/8):

Country of Destination Code (DE 5/8):

Guarantee Type (DE 8/2):

Guarantee Reference (DE 8/3):

Additional Procedure Codes (DE 1/11):

Union Additional Procedure Codes:

National Additional Procedure Codes:

Notes:

VAT:

Security required:

Excise:

4221:

Description of procedure:

Permitted Import Movements:

Conditions for use:

Restrictions on usage:

Notices:

Declaration category:

Declaration Type (DE 1/1):

Additional Declaration Type (DE 1/2):

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

Additional Information (DE 2/2):

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

Onward Transport details:

All Outward Processing declarations:

C&E1154 calculation sheet (see Pay less or no duty on goods you store, repair, process or temporarily use):

Required by holders of a full Outward Processing authorisation only:

For Deferred Payment only:

Deferred Payment (DE 2/6):

Buyer Identification Number (DE 3/27):

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

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

Tax Type (DE 4/3):

Tax Base (DE 4/4):

Payable Tax Amount (DE 4/6):

Total Taxes (DE 4/7):

Method of Payment (DE 4/8):

Item Price/Amount (DE 4/14):

Country of Destination Code (DE 5/8):

Supervising Customs Office (DE 5/27):

Guarantee Type (DE 8/2):

Guarantee Reference (DE 8/3):

Statistical Value (DE 8/6):

Additional procedure Codes (DE 1/11):

Union Additional Procedure Codes:

National Additional Procedure Codes:

Notes:

Additional documents needed:

VAT:

Security required:

Excise:

4251:

Description of procedure:

Permitted Import Movements:

Conditions for use:

Restrictions on usage:

Notices:

Declaration category: