Requested Procedure 44: Release to free circulation with duty relief granted under the End Use Special Procedure

Question 1

Notes:

Accepted Answer

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

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

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

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

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

4400:

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 and home use of goods simultaneously claiming customs duty and (where applicable) VAT relief granted under End Use (Article 254, EU Reg. No. 952/2013 (UCC)), where the goods have not been subject to any previous procedure.

Conditions for use:

This Procedure Code is used to claim duty (and where applicable VAT) relief under end use with simultaneous release for free circulation and home use.

Any customs duties not relieved under end use, must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

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

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

Restrictions on usage:

Evidence of eligibility for customs duty relief under end use must be held.

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

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

Additional declaration types (DE 1/2): C, F, J, K, Y or Z cannot be used where Authorisation by Customs Declaration is being claimed. AI codes ABDIN and 00100 in DE 2/2 may only be used with codes A and D in DE 1/2.

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

For Authorisations by Customs Declaration (simplified authorisation), the usage is limited to a maximum of 3 times in any 12-month period. Each individual transaction claiming the Authorisation by Customs Declaration is subject to a goods item value limit (DE 4/14) of £500,000.

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

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

Notices:

Information can be found on end use on Gov.UK:

Apply to pay less duty on goods you import for specific uses

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

Declaration category:

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

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

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

*Please note that the Additional Declaration Type B or E may only be used for Military End Use and where the Additional Procedure Code (DE 1/11) notes specifically allow.

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

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

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

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

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

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

Additional Information (DE 2/2):

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

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

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

Coverage	AI statement code	Details to be declared
Authorisation by Customs Declaration only: Special Procedure Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDIN must also be declared when placing goods into a Special procedure using ABD	00100	Enter ‘Simplified authorisation’ 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 place goods into Special Procedure using Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code 00100 must also be declared when placing goods into a Special procedure using ABD	ABDIN	Enter ‘Simplified authorisation’ to enter the goods in to End Use using ABD Note: Users of an ABD should refer to Appendix 4: DE 2/2 Additional Information Statement Codes which may be required for the specific operation.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.

Documents produced, certificates and authorisations, additional references (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 Economic Operator Registration and Identification (EORI) number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

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

Required by holders of a full end use authorisation only:

The following codes should be declared in DE 2/3 (as applicable,) where a full authorisation is held for end-use:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	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.
C990 (refers to end-use authorisation for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.
N990 (refers to end-use authorisation other than for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.

*Please note where the same Customs Comprehensive Guarantee is held for both end-use and deferred payment, code C505 is only required once in DE 2/3. If a separate comprehensive guarantee is held for the end-use authorisation, then CGU must be repeated quoting the second guarantee reference number.

Deferment only:

When deferred payment is being used, enter the following document codes:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	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 codes.

Deferred Payment (DE 2/6):

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

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

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

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

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

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

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

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

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

Authorisation by Customs Declaration for Special Procedures
Simplified Procedures on an occasional basis (I1 B&E)

For all other authorisations:

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

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	Enter the EORI number of the authorised holder
Deferred Payment	DPO**	Enter the EORI number of the DAN holder
End-use relief	EUS***	Enter the EORI number of the authorised holder

*CGU is required when a comprehensive guarantee is held for end use (full authorisations only) or where deferment is used to pay/ secure customs duties.

**DPO is only required for deferment if it is being used to pay or secure customs duty. It is not required when deferment is only being used for other taxes.

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

Tax Type (DE 4/3):

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

Method of Payment (DE 4/8):

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

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

The Method of Payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an Authorisation by Customs Declaration to secure the potential duty due at the full rate of duty.

See Appendix 9: DE 4/8 Methods of Payment for codes that can be used for other tax lines.

MOP Code	Definition
M	Security Deposit — immediate payment (cash deposit)
N	Security Deposit — immediate payment (CDS Cash Account deposit)
R	Security Deposit — deferred payment (deferment account deposit)
S	Importers general guarantee account (Importer self-representation)
T	Agent’s general guarantee account
U	Security — Importers guarantee account — standing authority (Direct/indirect representation)
V	Security — Importers guarantee account — individual/specific authority (Direct/indirect representation)
Z	Importers individual guarantee (for example, C&E 250)

Supervising Customs Office (DE 5/27):

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

For fully authorised traders, the Supervising Customs Office shown on the authorisation for end use, or;

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

Guarantee Type (DE 8/2):

Where an authorisation is granted under the ‘Authorisation by Customs Declaration’, enter code: ‘3’.

For full end-use authorisation holders:

Enter code ‘0’ (where a comprehensive guarantee waiver is held), or
Enter code ‘1’ (where a comprehensive guarantee is held).

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

Guarantee Reference (DE 8/3):

Where an authorisation is granted under the ‘Authorisation by Customs Declaration’, provide the reference number for the guarantee or the account to be used as security (for example, general guarantee, Deferment or Cash account). The appropriate Method of Payment code must be declared in DE 4/8.

For full end-use authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

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

Additional procedure Codes (DE 1/11):

The following additional procedure codes may be used with Procedure Code 4400:

Union Additional Procedure Codes:

E01, E02.

National Additional Procedure Codes:

000, 1FV, 1RL, 1RV, 1SV, 1SW*, 2CD, 2CG, 2MO*.

*Please note — 1SW and 2MO may not be used together against the same goods item.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties due at the end use rate of duty.

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

Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
Agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder.
Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any relieved duty and VAT.
Entry under this Procedure Code is a declaration that:
- The goods are eligible to claim an end use rate of duty.
- The goods will be put to the appropriate end use within the time limit required.
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with claiming end use procedure will be met.

VAT:

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

Security required:

Security is only needed for tariff quota relief where:

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

Excise:

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

Question 4

4421:

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 and home use of goods simultaneously claiming customs duty and (where applicable) VAT relief granted under end use (Article 254, EU Reg. No. 952/2013 (UCC)), where the goods are being re-imported following temporary export under outward processing (Articles 259 — 262 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim duty (and where applicable VAT) relief under end use with simultaneous release for free circulation and home use, where the goods are being re-imported following temporary export under outward processing (Articles 259 — 262 EU Reg. No. 952/2013 (UCC)).

Any customs duties not relieved under end use, must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

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

An OP authorisation, valid at the time of export, is needed to use this customs procedure. This may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration), see conditions and requirements detailed in 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.

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

See 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:

Evidence of eligibility for customs duty relief under end use must be held.

Evidence of eligibility for customs duty relief under the Outward Processing (OP) procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see 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 for end use.

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

Goods temporarily exported for processing under VAT only OP (DE 1/11 B53 or B54 at export) may not be re-imported using this Procedure Code.

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 Authorisation by Customs Declaration is being claimed on this declaration for end use or where it was claimed at export for OP. AI codes ABDIN, ABDOU and 00100 in DE 2/2 may only be used with codes A and D in DE 1/2.

For Authorisations by Customs Declaration (simplified authorisation) the usage is limited to a maximum of 3 times in any 12-month period. Each individual use of Authorisation by Customs Declaration is subject to a goods item value limit (DE 4/14) of £500,000.

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

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

This procedure code cannot be used with Entry in Declarants Records (EIDR).

Notices:

Information can be found on Outward Processing on Gov.UK.

Information can be found on end use on Gov.UK.

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

Declaration category:

H1, I1 B&E or I1 C&F.

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

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

*Please note that the Additional Declaration Type B or E may only be used for Military End Use and where the Additional Procedure Code (DE 1/11) notes specifically allow.

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

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

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

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

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
X	337 (Temporary Storage Declaration).	Enter the Temporary Storage Declaration or stock reference number.	Enter the goods item number from the Temporary Storage Declaration or stock reference.
Y (supplementary declarations only — elements SDE*, 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
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 may be required in DE 2/2:

Coverage	AI statement code	Details to be declared
Authorisation by Customs Declaration only: Special Procedure Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDIN and/or ABDOU must also be declared when placing goods into a Special procedure using ABD or removing goods from a Special Procedure which they entered using (ABD)	00100	Enter ‘Simplified authorisation’ to enter the goods to End Use using ABD Enter ‘Discharge of Simplified Authorisation’ for claims to Outward 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 place goods into Special Procedure using Authorisation granted on the declaration at the time of entry to the procedure Note: AI code 00100 must also be declared when placing goods into a Special procedure using ABD	ABDIN	Enter ‘Simplified authorisation’ to enter the goods to End Use using ABD Note: Users of an ABD 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’ for claims to Outward Processing (OP).
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 (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).

Required by holders of a full end use authorisation only:

The following codes should be declared in DE 2/3 (as applicable,) where a full authorisation is held for end-use:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	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.
C990 (refers to end-use authorisation for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.
N990 (refers to end-use authorisation other than for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.

*Please note where the same Customs Comprehensive Guarantee is held for both end-use and deferred payment, code C505 is only required once in DE 2/3. If a separate comprehensive guarantee is held for the end-use authorisation, then CGU must be repeated quoting the second guarantee reference number.

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	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.

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.

Deferment only:

When deferred payment is being used, enter the following document codes:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	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 codes.

Deferred Payment (DE 2/6):

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

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

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

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

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

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

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

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

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

Authorisation by Customs Declaration for Special Procedures
Simplified Procedures on an occasional basis (I1 B&E)

For all other authorisations:

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

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	Enter the EORI number of the authorised holder
Deferred Payment	DPO**	Enter the EORI number of the DAN holder
End-use relief	EUS***	Enter the EORI number of the authorised holder
Outward Processing	OPO****	The EORI number of the authorisation holder of OP at export.

*CGU is required when a comprehensive guarantee is held for end use (full authorisations only) or where deferment is used to pay/ secure customs duties.

**DPO is only required for deferment if it is being used to pay or secure customs duty. It is not required when deferment is only being used for other taxes.

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

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

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 customs duty due at the end use rate on the re-imported products as calculated on the C&E1154. Enter the amount of revenue due against each other tax type where applicable.

The amount of customs duties payable must be calculated on an Outward Processing relief calculation for imports sheet (C&E1154), as described in 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.

The Method of Payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an Authorisation by Customs Declaration to secure the potential duty due at the full rate of duty.

See Appendix 9: DE 4/8 Methods of Payment for codes that can be used for other tax lines.

MOP Code	Definition
M	Security Deposit — immediate payment (cash deposit)
N	Security Deposit — immediate payment (CDS Cash Account deposit)
R	Security Deposit — deferred payment (deferment account deposit)
S	Importers general guarantee account (Importer self-representation)
T	Agent’s general guarantee account
U	Security — Importers guarantee account — standing authority (Direct/indirect representation)
V	Security — Importers guarantee account — individual/specific authority (Direct/indirect representation)
Z	Importers individual guarantee (for example, C&E 250)

Item Price/Amount (DE 4/14):

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

Supervising Customs Office (DE 5/27):

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

For fully authorised traders, the Supervising Customs Office shown on the authorisation for end use, or;

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

Guarantee Type (DE 8/2):

Where an end use authorisation is granted under the ‘Authorisation by Customs Declaration’, enter code: 3.

For full end-use authorisation holders:

Enter code ‘0’ (where a comprehensive guarantee waiver is held), or
Enter code ‘1’ (where a comprehensive guarantee is held).

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

Guarantee Reference (DE 8/3):

Where an end use authorisation is granted under the ‘Authorisation by Customs Declaration’, provide the reference number for the guarantee or the account to be used as security (for example, General guarantee, Deferment or Cash account). The appropriate Method of Payment code must be declared in DE 4/8.

For full end-use authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where method of payment codes N or P are declared in 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 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 4421:

Union Additional Procedure Codes:

None

National Additional Procedure Codes:

000, 1RV,1SW*, 2CD, 2CG, 2MO*, 46P

*Please note — 1SW and 2MO may not be used together against the same goods item.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties due at the end use rate of duty.

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

Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.
Agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder.
Entry under this Procedure Code is a declaration that:
- The goods are eligible to claim an end use rate of duty.
- The goods will be put to the appropriate end use within the time limit required.
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with claiming end use procedure will be met.

Additional documents needed:

A copy of the export entry and/or a copy of the departure message, clearly showing the MRN is needed.
Where delivery is needed before production of the certificate of posting or details of the previous export entry have not been entered in DE 2/1 (Previous Documents), security for potential charges on the full value must be provided by deposit or guarantee.
Form INF 2 is available to support claim to outward processing.
A C&E1154 has been completed to evidence the calculations used.
Documentary evidence of the identity and value of the temporary exported goods.
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).

VAT:

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

Security required:

Security is only needed for tariff quota relief where:

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

Excise:

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

Question 5

4422:

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 and home use of goods simultaneously claiming customs duty and (where applicable) VAT relief granted under end use (Article 254, EU Reg. No. 952/2013 (UCC)), where the goods are being re-imported following temporary export under outward processing for goods not covered by Procedure Code 4421 (Articles 259 — 262 EU Reg. No. 952/2013 (UCC)).

This procedure covers goods reimported after process, adaptation, reworking or making up outside the community, (other than under the procedures referred to under code 4421). This code covers the following situations:

The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Regulation (EC) No. 3036/94)
Temporary export of goods from the Union for repair, processing, adaptation, making up or re-working where no customs duties will be due at re-importation.

Conditions for use:

This Procedure Code is used to claim duty (and where applicable VAT) relief under end use with simultaneous release for free circulation, where the goods are being re-imported following temporary export under outward processing for goods not covered by Procedure Code 4421 (Articles 259 — 262 EU Reg. No. 952/2013 (UCC)).

Any customs duties not relieved under end use, must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

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

An OP authorisation, valid at the time of export, is needed to use this customs procedure. This may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration), see conditions and requirements detailed in 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.

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

See 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:

Evidence of eligibility for customs duty relief under end use must be held.

Evidence of eligibility for customs duty relief under the Outward Processing (OP) procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see 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 for end use.

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

Goods temporarily exported for processing under VAT only OP (DE 1/11 B53 or B54 at export) may not be re-imported using this Procedure Code.

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 Authorisation by Customs Declaration is being claimed on this declaration for end use or where it was claimed at export for OP. AI codes ABDIN, ABDOU and 00100 in DE 2/2 may only be used with codes A and D in DE 1/2.

For Authorisations by Customs Declaration (simplified authorisation) the usage is limited to a maximum of 3 times in any 12-month period. Each individual transaction claiming the Authorisation by Customs Declaration is subject to a goods item value limit (DE 4/14) of £500,000.

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

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

This procedure code cannot be used with Entry in Declarants Records (EIDR).

Notices:

Information can be found on Outward Processing on Gov.UK.

Information can be found on end use on Gov.UK.

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

Declaration category:

H1, I1 B&E*, I1 C&F.

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

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

*Please note that the Additional Declaration Type B or E may only be used for Military End Use and where the Additional Procedure Code (DE 1/11) notes specifically allow.

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

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

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

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

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
X	337 (Temporary Storage Declaration).	Enter the Temporary Storage Declaration or stock reference number.	Enter the goods item number from the Temporary Storage Declaration or stock reference.
Y (supplementary declarations only — elements SDE*, 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
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 may be required in DE 2/2:

Coverage	AI statement code	Details to be declared
Authorisation by Customs Declaration only: Special Procedure Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDIN and/or ABDOU must also be declared when placing goods into a Special procedure using ABD or removing goods from a Special Procedure which they entered using (ABD)	00100	Enter ‘Simplified authorisation’ to enter the goods to End Use using ABD 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 place goods into Special Procedure using Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code 00100 must also be declared when placing goods into a Special procedure using ABD	ABDIN	Enter ‘Simplified authorisation’ to enter the goods to End Use using ABD Note: Users of an ABD 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’ for claims to Outward Processing (OP).
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 (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).

Required by holders of a full end use authorisation only:

The following codes should be declared in DE 2/3 (as applicable,) where a full authorisation is held for end-use:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	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.
C990 (refers to end-use authorisation for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.
N990 (refers to end-use authorisation other than for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.

*Please note where the same Customs Comprehensive Guarantee is held for both end-use and deferred payment, code C505 is only required once in DE 2/3. If a separate comprehensive guarantee is held for the end-use authorisation, then CGU must be repeated quoting the second guarantee reference number.

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	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.

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.

Deferment only:

When deferred payment is being used, enter the following document codes:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	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 codes.

Deferred Payment (DE 2/6):

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

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

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

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

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

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

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

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

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

Authorisation by Customs Declaration for Special Procedures
Simplified Procedures on an occasional basis (I1 B&E)

For all other authorisations:

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

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	Enter the EORI number of the authorised holder
Deferred Payment	DPO**	Enter the EORI number of the DAN holder
End-use relief	EUS***	Enter the EORI number of the authorised holder
Outward Processing	OPO****	The EORI number of the authorisation holder of OP at export.

*CGU is required when a comprehensive guarantee is held for end use (full authorisations only) or where deferment is used to pay/ secure customs duties.

**DPO is only required for deferment if it is being used to pay or secure customs duty. It is not required when deferment is only being used for other taxes.

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

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

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 customs duty due at the end use rate on the re-imported products as calculated on the C&E1154. Enter the amount of revenue due against each other tax type where applicable.

The amount of customs duties payable must be calculated on an Outward Processing relief calculation for imports sheet (C&E1154), as described in 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.

The Method of Payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an Authorisation by Customs Declaration to secure the potential duty due at the full rate of duty.

See Appendix 9: DE 4/8 Methods of Payment for codes that can be used for other tax lines.

MOP Code	Definition
M	Security Deposit — immediate payment (cash deposit)
N	Security Deposit — immediate payment (CDS Cash Account deposit)
R	Security Deposit — deferred payment (deferment account deposit)
S	Importers general guarantee account (Importer self-representation)
T	Agent’s general guarantee account
U	Security — Importers guarantee account — standing authority (Direct/indirect representation)
V	Security — Importers guarantee account — individual/specific authority (Direct/indirect representation)
Z	Importers individual guarantee (for example, C&E 250)

Item Price/Amount (DE 4/14):

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

Supervising Customs Office (DE 5/27):

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

For fully authorised traders, the Supervising Customs Office shown on the authorisation for end use, or;

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

Guarantee Type (DE 8/2):

Where an end use authorisation is granted under the ‘Authorisation by Customs Declaration’, enter code: 3.

For full end-use authorisation holders:

Enter code ‘0’ (where a comprehensive guarantee waiver is held), or
Enter code ‘1’ (where a comprehensive guarantee is held).

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

Guarantee Reference (DE 8/3):

Where an end use authorisation is granted under the ‘Authorisation by Customs Declaration’, provide the reference number for the guarantee or the account to be used as security (for example, General guarantee, Deferment or Cash account). The appropriate Method of Payment code must be declared in DE 4/8.

For full end-use authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where method of payment codes N or P are declared in 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 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 4422:

Union Additional Procedure Codes:

B02, B03.

National Additional Procedure Codes:

000, 1RV, 1SW*, 2CD, 2CG, 2MO*, 46P, 48P.

*Please note — 1SW and 2MO may not be used together against the same goods item.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties due at the end use rate of duty.

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

Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.
Agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder.
Entry under this Procedure Code is a declaration that:
- The goods are eligible to claim an end use rate of duty.
- The goods will be put to the appropriate end use within the time limit required.
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with claiming end use procedure will be met.

Additional documents needed:

A copy of the export entry and/or a copy of the departure message, clearly showing the MRN is needed.
Where delivery is needed before production of the certificate of posting or details of the previous export entry have not been entered in DE 2/1 (Previous Documents), security for potential charges on the full value must be provided by deposit or guarantee.
Form INF 2 is available to support claim to outward processing.
A C&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 OPT requirements are met, a DBT import licence is not needed for the processed goods.
If the OPT requirements are not met, the processed goods may only be imported under the authority of a DBT licence.
If the exported goods are imported into the UK without having been processed they may need a DBT import licence unless they are EU origin goods.
Documentary proof of origin (DPO) will be needed for certain goods falling within Chapters 51 to 63 of the UK Trade Tariff. The appropriate document code for the DPO is required in DE 2/3 (Document Codes)
Where the OP authorisation was granted at the time of export under the Authorisation by Customs Declaration a copy of the authorisation letter issued by NIRU must be provided to Customs (on request) unless the MRN details of the export declaration have been declared in 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.

VAT:

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

Security required:

Security is only needed for tariff quota relief where:

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

Excise:

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

Question 6

4451:

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 and home use of goods simultaneously claiming customs duty and (where applicable) VAT relief granted under End Use (Article 254, EU Reg. No. 952/2013 (UCC)), where the goods have been previously entered to inward processing (Article 256 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim duty (and where applicable VAT) relief under end use with simultaneous release for free circulation and home use for goods which were previously entered to inward processing (IP).

Any customs duties not relieved under end use, must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

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

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

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

Restrictions on usage:

Evidence of eligibility for customs duty relief under end use must be held.

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 for end use.

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

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

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

Additional declaration types (DE 1/2): Z cannot be used where Authorisation by Customs Declaration is being claimed on this declaration for end use or where it was claimed on entry to IP. AI codes ABDIN, ABDOU and 00100 in DE 2/2 may only be used with codes A in DE 1/2.

For Authorisations by Customs Declaration (simplified authorisation) the usage is limited to a maximum of 3 times in any 12-month period. Each individual use of Authorisation by Customs Declaration is subject to a goods item value limit (DE 4/14) of £500,000.

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

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

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

Notices:

Information can be found on end use on Gov.UK.

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

Information can be found on Inward Processing on GOV.UK.

Declaration category:

H1 and I1 B.

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

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

*Please note that the Additional Declaration Type B may only be used for Military End Use and where the Additional Procedure Code (DE 1/11) notes specifically allow.

Where additional declaration type B is used, a simplified declaration should be submitted, as per Appendix 21G:

Declaration Category data set: Import Simplified Declaration on an occasional basis (DE 1/2 Codes B&E) for the data set to be used). In these instances, a subsequent supplementary declaration is not required.

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

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

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

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

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, GEN45 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 may be required in DE 2/2:

Coverage	AI statement code	Details to be declared
Authorisation by Customs Declaration only: Special Procedure Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDIN and/or ABDOU must also be declared when placing goods into a Special procedure using ABD or removing goods from a Special Procedure which they entered using (ABD)	00100	Enter ‘Simplified authorisation’ to enter the goods to End Use using ABD Enter ‘Discharge of Simplified Authorisation’ for discharge from IP. Note: Users of an Authorisation by Customs Declaration should refer toAppendix 4: DE 2/2 Additional Information Statement Codes which may be required for the specific operation.
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’.
Authorisation by Customs Declaration (ABD) only: Request to place goods into Special Procedure using Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code 00100 must also be declared when placing goods into a Special procedure using ABD	ABDIN	Enter ‘Simplified authorisation’ to enter the goods to End Use using ABD Note: Users of an ABD 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 Inward Processing.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Use with A.86(3) Union Customs Code (UCC) debt rules only: Declaration that the IP authorisation holder is using the Article 86(3) EU Reg. No. 952/2013 (UCC) customs debt rules. This AI code must be used with DE 1/11 Additional Procedure Code F44. See DE 1/11 Additional Procedure Code notes for details.	GEN86	Enter ‘Article 86(3)’.
Duty calculation override. Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure.	OVR01	Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override. For example: Duty override claimed Inward Processing
Postponed VAT Accounting Note: this code is only to be declared where Postponed VAT Accounting is being used and AI Code OVR01 has also been declared, as required by the customs procedure.	PVA01	Enter ‘PVA amount £xx.xx’ where £xx.xx is the amount of VAT payable on the VAT return (for example £25.16)

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

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

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

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

Required by holders of a full end use authorisation only:

The following codes should be declared in DE 2/3 (as applicable,) where a full authorisation is held for end-use:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	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.
C990 (refers to end-use authorisation for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.
N990 (refers to end-use authorisation other than for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.

*Please note where the same Customs Comprehensive Guarantee is held for both end-use and deferred payment, code C505 is only required once in DE 2/3. If a separate comprehensive guarantee is held for the end-use authorisation, then CGU must be repeated quoting the second guarantee reference number.

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, 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 codes.

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

Enter:

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

Deferred Payment (DE 2/6):

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

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

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

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

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

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

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

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

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

Authorisation by Customs Declaration for Special Procedures
Simplified Procedures on an occasional basis (I1 B&E)

For all other authorisations:

The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned.

The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

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

*CGU is required when a comprehensive guarantee is held for end use (full authorisations only) or where deferment is used to pay/ secure customs duties.

**DPO is only required for deferment if it is being used to pay or secure customs duty. It is not required when deferment is only being used for other taxes.

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

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

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 customs duty due at the end use rate on the compensating products being released to free circulation. Enter the amount of revenue due against each other tax type where applicable.

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

Total Taxes (DE 4/7):

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

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

Method of Payment (DE 4/8):

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

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

The Method of Payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an Authorisation by Customs Declaration to secure the potential duty due at the full rate of duty.

See Appendix 9: DE 4/8 Methods of Payment for codes that can be used for other tax lines.

MOP Code	Definition
M	Security Deposit — immediate payment (cash deposit)
N	Security Deposit — immediate payment (CDS Cash Account deposit)
R	Security Deposit — deferred payment (deferment account deposit)
S	Importers general guarantee account (Importer self-representation)
T	Agent’s general guarantee account
U	Security — Importers guarantee account — standing authority (Direct/indirect representation)
V	Security — Importers guarantee account — individual/specific authority (Direct/indirect representation)
Z	Importers individual guarantee (for example, C&E 250)

Item Price/Amount (DE 4/14):

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

Location of Goods (DE 5/23):

Enter the location details appropriate to the type of authorisation held for the previous procedure 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 end use authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

For fully authorised traders, the Supervising Customs Office shown on the authorisation for end use, or;

Where an end use authorisation is granted under ‘Authorisation by Customs Declaration’, enter SPOFF code ‘GBBEL004’ for the HMRC National Imports 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):

Where an end use authorisation is granted under the ‘Authorisation by Customs Declaration’, enter code: 3.

For full end-use authorisation holders:

Enter code ‘0’ (where a comprehensive guarantee waiver is held), or
Enter code ‘1’ (where a comprehensive guarantee is held).

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

Guarantee Reference (DE 8/3):

Where an end use authorisation is granted under the ‘Authorisation by Customs Declaration’, provide the reference number for the guarantee or the account to be used as security (for example, General guarantee, Deferment or Cash account). The appropriate Method of Payment code must be declared in DE 4/8.

For full end-use authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

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

Additional procedure Codes (DE 1/11):

The following additional procedure codes may be used with Procedure Code 4451:

Union Additional Procedure Codes:

F44.

National Additional Procedure Codes:

000, 1RV, 1SW*, 2MO*.

*Please note — 1SW and 2MO may not be used together against the same goods item.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties due at the end use rate of duty.

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

Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
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 4454 instead.
Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.
Agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder.
Entry under this Procedure Code is a declaration that:
- The goods are eligible to claim an end use rate of duty.
- The goods will be put to the appropriate end use within the time limit required.
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with claiming end use procedure will be met.

VAT:

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

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

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

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

Security required:

Security is only needed for tariff quota relief where:

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

Excise:

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

Question 7

4453:

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 and home use of goods simultaneously claiming customs duty and (where applicable) VAT relief granted under End Use (Article 254, EU Reg. No. 952/2013 (UCC)), where the goods have been previously entered to temporary admission (Article 250 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim duty (and where applicable VAT) relief under end use with simultaneous release for free circulation and home use for goods which were previously entered to temporary admission (TA).

Any customs duties not relieved under end use, must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

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

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

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

Restrictions on usage:

Evidence of eligibility for customs duty relief under end use must be held.

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

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an Authorisation by Customs Declaration being held for end use.

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

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

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

Additional declaration types (DE 1/2): Z cannot be used where Authorisation by Customs Declaration is being claimed on this declaration for end use or where it was claimed on entry to TA. AI codes ABDIN, ABDOU and 00100 in DE 2/2 may only be used with codes A in DE 1/2.

For End Use Authorisations by Customs Declaration (simplified authorisation) the usage is limited to a maximum of 3 times in any 12-month period. Each individual transaction claiming the Authorisation by Customs Declaration is subject to a goods item value limit (DE 4/14) of £500,000.

These limits do not apply to Temporary Admission Authorisation by Customs Declaration.

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

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

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

Notices:

Information can be found on end use on GOV.UK.

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

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

Declaration category:

H1

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

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

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

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

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

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

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, GEN45 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 may be required in DE 2/2:

Coverage	AI statement code	Details to be declared
Authorisation by Customs Declaration only: Special Procedure Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDIN and/or ABDOU must also be declared when placing goods into a Special procedure using ABD or removing goods from a Special Procedure which they entered using (ABD)	00100	Enter ‘Simplified authorisation’ to enter the goods to End Use using ABD Enter ‘Discharge of Simplified Authorisation’ for discharge 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.
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.
Authorisation by Customs Declaration (ABD) only: Request to place goods into Special Procedure using Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code 00100 must also be declared when placing goods into a Special procedure using ABD	ABDIN	Enter ‘Simplified authorisation’ to enter the goods to End Use using ABD Note: Users of an ABD 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 ABDat 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 Temporary Admission.
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, C514 to be declared when Entry in Declarant’s Records (EIDR) is being used). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

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

Required by holders of a full end use authorisation only:

The following codes should be declared in DE 2/3 (as applicable), where a full authorisation is held for end-use:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	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.
C990 (refers to end-use authorisation for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.
N990 (refers to end-use authorisation other than for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.

*Please note where the same Customs Comprehensive Guarantee is held for both end-use and deferred payment, code C505 is only required once in DE 2/3. If a separate comprehensive guarantee is held for the end-use authorisation, then CGU must be repeated quoting the second guarantee reference number.

Required by holders of a full Temporary Admission authorisation only:

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

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

Deferment only:

When deferred payment is being used, 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 codes.

Deferred Payment (DE 2/6):

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

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

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

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

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

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, EUS to be declared when End Use 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*	Enter the EORI number of the authorised holder
Deferred Payment	DPO**	Enter the EORI number of the DAN holder
End-use relief	EUS***	Enter the EORI number of the authorised holder
Temporary Admission	TEA****	The EORI number of the authorisation holder of Temporary Admission (TA) at the time of entry to the procedure.

*CGU is required when a comprehensive guarantee is held for end use (full authorisations only) or where deferment is used to pay/ secure customs duties.

**DPO is only required for deferment if it is being used to pay or secure customs duty. It is not required when deferment is only being used for other taxes.

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

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

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 customs duty payable at the end use rate on the goods release to free circulation (minus any revenue previously paid, see DE 4/4).

Enter the amount of revenue due against each other tax type where applicable.

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

Total Taxes (DE 4/7):

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

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

Method of Payment (DE 4/8):

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

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

The Method of Payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an Authorisation by Customs Declaration to secure the potential duty due at the full rate of duty.

See Appendix 9: DE 4/8 Methods of Payment for codes that can be used for other tax lines.

MOP Code	Definition
M	Security Deposit — immediate payment (cash deposit)
N	Security Deposit — immediate payment (CDS Cash Account deposit)
R	Security Deposit — deferred payment (deferment account deposit)
S	Importers general guarantee account (Importer self-representation)
T	Agent’s general guarantee account
U	Security — Importers guarantee account — standing authority (Direct/indirect representation)
V	Security — Importers guarantee account — individual/specific authority (Direct/indirect representation)
Z	Importers individual guarantee (for example, C&E 250)

Item Price/Amount (DE 4/14):

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

Location of Goods (DE 5/23):

Enter the location details appropriate to the type of authorisation held for the previous procedure 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 end use authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

For fully authorised traders, the Supervising Customs Office shown on the authorisation for end use, or;

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

Guarantee Type (DE 8/2):

Where an end use authorisation is granted under the ‘Authorisation by Customs Declaration’, enter code: 3.

For full end-use authorisation holders:

Enter code ‘0’ (where a comprehensive guarantee waiver is held), or
Enter code ‘1’ (where a comprehensive guarantee is held).

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

Guarantee Reference (DE 8/3):

Where an end use authorisation is granted under the ‘Authorisation by Customs Declaration’, provide the reference number for the guarantee or the account to be used as security (for example, General guarantee, Deferment or Cash account). The appropriate Method of Payment code must be declared in DE 4/8.

For full end-use authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

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

Additional procedure Codes (DE 1/11):

The following additional procedure codes may be used with Procedure Code 4453:

Union Additional Procedure Codes:

None.

National Additional Procedure Codes:

000, 1RV, 1SW, 1XT.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties due at the end use rate of duty.

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

Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
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).
Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.
Agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder.
Entry under this Procedure Code is a declaration that:
- The goods are eligible to claim an end use rate of duty.
- The goods will be put to the appropriate end use within the time limit required.
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with claiming end use procedure will be met.

VAT:

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

Security required:

Security is only needed for tariff quota relief where:

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

Excise:

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

Question 8

4454:

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 and home use of goods simultaneously claiming customs duty and (where applicable) VAT relief granted under End Use (Article 254, EU Reg. No. 952/2013 (UCC)), where the goods have been previously entered to inward processing in another member state (Articles 211(1) and 256 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim duty (and where applicable VAT) relief under end use with simultaneous release for free circulation and home use for goods which were previously entered to inward processing (IP) in another member state.

Any customs duties not relieved under end use, must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

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

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

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

Restrictions on usage:

Evidence of eligibility for customs duty relief under end use must be held.

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 for end use.

The use of this procedure is subject to a full multi-state authorisation being held for IP.

For end use Authorisations by Customs Declaration (simplified authorisation), the usage is limited to a maximum of 3 times in any 12-month period. Each individual use of the Authorisation by Customs Declaration is subject to a goods item value limit (DE 4/14) of £500,000. Authorisation by Customs Declaration for end use may only be claimed where the entry to and discharge of the special procedure occurs within the same Member State.

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

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

Notices:

Information can be found on end use on GOV.UK.

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

Information can be found on Inward Processing on GOV.UK.

Declaration category:

H1.

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

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

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

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

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

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, GEN45 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 may be required in DE 2/2:

Coverage	AI statement code	Details to be declared
Authorisation by Customs Declaration only: Special Procedure Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDIN must also be declared when placing goods into a Special procedure using ABD.	00100	Enter ‘Simplified authorisation’ to enter the goods to End Use using ABD 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.
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’.
Authorisation by Customs Declaration (ABD) only: Request to place goods into Special Procedure using Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code 00100 must also be declared when placing goods into a Special procedure using ABD	ABDIN	Enter ‘Simplified authorisation’ to enter the goods to End Use using ABD Note: Users of an ABD should refer to Appendix 4: DE 2/2 Additional Information Statement Codes which may be required for the specific operation.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
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.

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

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

Required by holders of a full end use authorisation only:

The following codes should be declared in DE 2/3 (as applicable,) where a full authorisation is held for end-use:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	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.
C990 (refers to end-use authorisation for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.
N990 (refers to end-use authorisation other than for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.

*Please note where the same Customs Comprehensive Guarantee is held for both end-use and deferred payment, code C505 is only required once in DE 2/3. If a separate comprehensive guarantee is held for the end-use authorisation, then CGU must be repeated quoting the second guarantee reference number.

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, 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 codes.

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:

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	Enter the EORI number of the authorised holder
Deferred Payment	DPO**	Enter the EORI number of the DAN holder
End-use relief	EUS***	Enter the EORI number of the authorised holder

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 for deferment when it is only being used to pay/ secure other taxes.

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, IPO to be declared for the Inward Processing authorisation

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

Authorisation by Customs Declaration for end use

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*	Enter the EORI number of the authorised holder
Deferred Payment	DPO**	Enter the EORI number of the DAN holder
End-use relief	EUS***	Enter the EORI number of the authorised holder
Inward Processing	IPO	The EORI number of the authorisation holder of IP at the time of entry to the procedure.

*CGU is required when a comprehensive guarantee is held for end use (full authorisations only) or where deferment is used to pay/ secure customs duties.

**DPO is only required for deferment if it is being used to pay or secure customs duty. It is not required when deferment is only being used for other taxes.

***Codes EUS is only required when a full authorisation is held.

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 customs duty due at the end use rate on the compensating products being released to free circulation.

Enter the amount of revenue due against each other tax type where applicable.

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.

The Method of Payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an Authorisation by Customs Declaration to secure the potential duty due at the full rate of duty.

See Appendix 9: DE 4/8 Methods of Payment for codes that can be used for other tax lines.

MOP Code	Definition
M	Security Deposit — immediate payment (cash deposit)
N	Security Deposit — immediate payment (CDS Cash Account deposit)
R	Security Deposit — deferred payment (deferment account deposit)
S	Importers general guarantee account (Importer self-representation)
T	Agent’s general guarantee account
U	Security — Importers guarantee account — standing authority (Direct/indirect representation)
V	Security — Importers guarantee account — individual/specific authority (Direct/indirect representation)
Z	Importers individual guarantee (for example, C&E 250)

Item Price/Amount (DE 4/14):

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

Location of Goods (DE 5/23):

Enter the 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 end use authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

For fully authorised traders, the Supervising Customs Office shown on the authorisation for end use, or;

Where an end use authorisation is granted under ‘Authorisation by Customs Declaration’, enter SPOFF code ‘GBBEL004’ for the HMRC National Imports 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):

Where an end use authorisation is granted under the ‘Authorisation by Customs Declaration’, enter code: 3.

For full end-use authorisation holders:

Enter code ‘0’ (where a comprehensive guarantee waiver is held), or
Enter code ‘1’ (where a comprehensive guarantee is held).

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

Guarantee Reference (DE 8/3):

Where an end use authorisation is granted under the ‘Authorisation by Customs Declaration’, provide the reference number for the guarantee or the account to be used as security (for example, General guarantee, Deferment or Cash account). The appropriate Method of Payment code must be declared in DE 4/8.

For full end-use authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

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

Additional procedure Codes (DE 1/11):

The following additional procedure codes may be used with Procedure Code 4454:

Union Additional Procedure Codes:

F44.

National Additional Procedure Codes:

000, 1RV, 1SW.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties due at the end use rate of duty.

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

Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Procedure Codes on a Customs declaration must all be in the same declaration category, 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 4451 instead.
Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.
Agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder.
Entry under this Procedure Code is a declaration that:
- The goods are eligible to claim an end use rate of duty.
- The goods will be put to the appropriate end use within the time limit required.
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with claiming end use procedure will be met.

VAT:

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

Security required:

Security is only needed for tariff quota relief where:

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

Excise:

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

Question 9

4471:

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 and home use of goods simultaneously claiming customs duty and (where applicable) VAT relief granted under End Use (Article 254, EU Reg. No. 952/2013 (UCC)), where the goods are being released from a Customs Warehouse (Article 240 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim duty (and where applicable VAT) relief under end use with simultaneous release for free circulation and home use for goods which are being released from a Customs Warehouse (CW).

Any customs duties not relieved under end use, must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

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

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:

Evidence of eligibility for customs duty relief under end use must be held.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an Authorisation by Customs Declaration being held for end use.

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

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

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

EIDR may not be used to enter the goods to end use where it was previously used to enter the goods to the Customs Warehouse.

Additional declaration types (DE 1/2): Z cannot be used where Authorisation by Customs Declaration is being claimed on this declaration. AI codes ABDIN and 00100 in DE 2/2 may only be used with code A in DE 1/2.

For end use Authorisations by Customs Declaration (simplified authorisation) the usage is limited to a maximum of 3 times in any 12-month period. Each individual use of the Authorisation by Customs Declaration is subject to a goods item value limit (DE 4/14) of £500,000. Authorisation by Customs Declaration may only be claimed where the entry to and discharge of the special procedure occurs within the same Member State.

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

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

Notices:

Information can be found on end use on GOV.UK.

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

Information can be found on Customs Warehousing on GoOV.UK.

Declaration category:

H1 or I1 B.

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

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

*Please note that the Additional Declaration Type B may only be used for Military End Use and where the Additional Procedure Code (DE 1/11) notes specifically allow.

Where additional declaration type B is used, a simplified declaration should be submitted, as per Appendix 21G: Declaration Category data set: Import Simplified Declaration on an occasional basis (DE 1/2 Codes B&E) for the data set to be used). In these instances, a subsequent supplementary declaration is not required. Simplified Declaration/Previous Document (D. 2/1):

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

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
Y (supplementary declarations only — elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	CLE (for the entry in declarant’s records (EIDR)).	For CLE: Enter the date of the EIDR	Enter the goods item number from the entry in declarant’s records.
Y (supplementary declarations only — elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the DUCR).	For CLE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (supplementary declarations only — elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For CLE: Enter any part numbers associated with the DUCR.	—
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter 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 CLE represents the Entry In Declarant’s Records (EIDR) procedure. The DUCR quoted on the type Z declaration must be the DUCR associated with the removal of the goods from the customs warehouse

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, 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 may be required in DE 2/2:

Coverage	AI statement code	Details to be declared
Authorisation by Customs Declaration only: Special Procedure Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDIN must also be declared when placing goods into a Special procedure using ABD	00100	Enter ‘Simplified authorisation’ to enter the goods to End Use using ABD Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: D. 2/2 Additional Information Statement Codes which may be required for the specific operation.
Authorisation by Customs Declaration (ABD) only: Request to place goods into Special Procedure using Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code 00100 must also be declared when placing goods into a Special procedure using ABD	ABDIN	Enter ‘Simplified authorisation’ to enter the goods to End Use using ABD Note: Users of an ABD should refer to Appendix 4: DE 2/2 Additional Information Statement Codes which may be required for the specific operation.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.

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

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

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

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

Required by holders of a full end use authorisation only:

The following codes should be declared in DE 2/3 (as applicable,) where a full authorisation is held for end-use:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	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.
C990 (refers to end-use authorisation for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.
N990 (refers to end-use authorisation other than for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.

*Please note where the same Customs Comprehensive Guarantee is held for both end-use and deferred payment, code C505 is only required once in DE 2/3. If a separate comprehensive guarantee is held for the end-use authorisation, then CGU must be repeated quoting the second guarantee reference number.

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, 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 codes.

Deferred Payment (DE 2/6):

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

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

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

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

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

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

Identification of warehouse (DE 2/7):

Enter:

Warehouse type (codes)	Warehouse identifier (the warehouse reference number or warehouse ID)
R	Public type 1
S	Public type 2*
T	Public type 3*
U	Private

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

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

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

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

Authorisation by Customs Declaration for Special Procedures
Simplified Procedures on an occasional basis (I1 B&E)

For all other authorisations:

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

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

*CGU is required when a comprehensive guarantee is held for end use (full authorisations only) or where deferment is used to pay/ secure customs duties.

**DPO is only required for deferment if it is being used to pay or secure customs duty. It is not required when deferment is only being used for other taxes.

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

****CW2 cannot be used with GB.

Tax Type (DE 4/3):

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

Method of Payment (DE 4/8):

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

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

The Method of Payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an Authorisation by Customs Declaration to secure the potential duty due at the full rate of duty.

See Appendix 9: DE 4/8 Methods of Payment for codes that can be used for other tax lines.

MOP Code	Definition
M	Security Deposit — immediate payment (cash deposit)
N	Security Deposit — immediate payment (CDS Cash Account deposit)
R	Security Deposit — deferred payment (deferment account deposit)
S	Importers general guarantee account (Importer self-representation)
T	Agent’s general guarantee account
U	Security — Importers guarantee account — standing authority (Direct/indirect representation)
V	Security — Importers guarantee account — individual/specific authority (Direct/indirect representation)
Z	Importers individual guarantee (for example, C&E 250)

Location of Goods (DE 5/23):

Enter the location details appropriate to the type of authorisation for the previous procedure 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 end use authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

For fully authorised traders, the Supervising Customs Office shown on the authorisation for end use, or;

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

Guarantee Type (DE 8/2):

Where an end use authorisation is granted under the ‘Authorisation by Customs Declaration’, enter code: 3.

For full end-use authorisation holders:

Enter code ‘0’ (where a comprehensive guarantee waiver is held), or
Enter code ‘1’ (where a comprehensive guarantee is held).

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

Guarantee Reference (DE 8/3):

Where an end use authorisation is granted under the ‘Authorisation by Customs Declaration’, provide the reference number for the guarantee or the account to be used as security (for example, General guarantee, Deferment or Cash account). The appropriate Method of Payment code must be declared in DE 4/8.

For full end-use authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

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

Additional procedure Codes (DE 1/11):

The following additional procedure codes may be used with Procedure Code 4471:

Union Additional Procedure Codes:

E01 and E02.

National Additional Procedure Codes:

000, 1FV, 1RL, 1RV, 1SV, 1SW*, 1XT, 1XW, 2MO*.

*Please note — 1SW and 2MO may not be used together against the same goods item.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties due at the end use rate of duty.

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

Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.
Agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder.
Entry under this Procedure Code is a declaration that:
- The goods are eligible to claim an end use rate of duty.
- The goods will be put to the appropriate end use within the time limit required.
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with claiming end use procedure will be met.
- The goods are eligible for removal from warehousing.
- The goods will be removed from the warehouse stated in DE 2/7 (identification of warehouse) without delay and in the same state and conditions as declared.
- Any additional security which may be needed will be provided.
- Any duties and VAT due must be accounted for unless otherwise suspended.
- All other conditions and requirements associated with removal from the customs warehouse procedure will be met.
All items on the customs declaration must be being removed from the same warehouse and have the previous procedure code of 71 (as the third and fourth digit) in DE 1/10 (Procedure Code).

VAT:

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

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

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

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

Security required:

Security is only needed for tariff quota relief where:

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

Excise:

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

Question 10

4478:

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 and home use of goods simultaneously claiming customs duty and (where applicable) VAT relief granted under End Use (Article 254, EU Reg. No. 952/2013 (UCC)), where the goods are being released from a Free Zone (Article 243 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim duty (and where applicable VAT) relief under end use with simultaneous release for free circulation and home use for goods which are being released from a Free Zone (FZ).

Any customs duties not relieved under end use, must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

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

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:

Evidence of eligibility for customs duty relief under end use must be held.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an Authorisation by Customs Declaration being held for end use.

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

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 Record’s (EIDR).

Additional declaration types (DE 1/2): C or Y cannot be used where Authorisation by Customs Declaration is being claimed on this declaration. AI codes ABDIN and 00100 in DE 2/2 may only be used with code A in DE 1/2.

For end use Authorisations by Customs Declaration (simplified authorisation) the usage is limited to a maximum of 3 times in any 12-month period. Each individual transaction claiming the Authorisation by Customs Declaration is subject to a goods item value limit (DE 4/14) of £500,000. Authorisation by Customs Declaration may only be claimed where the entry to and discharge of the special procedure occurs within the same Member State.

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

Notices:

Information can be found on end use on GOV.UK.

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

Declaration category:

H1, I1 C, I1 B.

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

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

*Please note that the Additional Declaration Type B may only be used for Military End Use and where the Additional Procedure Code (DE 1/11) notes specifically allow.

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

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

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

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

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
Y (supplementary declarations only — elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	CLE (for the entry in declarant’s records (EIDR)).	For CLE: Enter the date of the EIDR	Enter the goods item number from the entry in declarant’s records.
Y (supplementary declarations only — elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the DUCR).	For CLE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (supplementary declarations only — elements CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For CLE: Enter any part numbers associated with the DUCR.	—
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter 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 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, 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 may be required in DE 2/2:

Coverage	AI statement code	Details to be declared
Authorisation by Customs Declaration only: Special Procedure Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDIN must also be declared when placing goods into a Special procedure using ABD.	00100	Enter ‘Simplified authorisation’ to enter the goods to End Use using ABD 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 place goods into Special Procedure using Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code 00100 must also be declared when placing goods into a Special procedure using ABD	ABDIN	Enter ‘Simplified authorisation’ to enter the goods to End Use using ABD Note: Users of an ABD should refer to Appendix 4: DE 2/2 Additional Information Statement Codes which may be required for the specific operation.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Premises Name and Address. 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 Economic Operator Registration and Identification (EORI) number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as applicable). Required by holders of a full end use authorisation only:

The following codes should be declared in DE 2/3 (as applicable,) where a full authorisation is held for end-use:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	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.
C990 (refers to end-use authorisation for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.
N990 (refers to end-use authorisation other than for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.

*Please note where the same Customs Comprehensive Guarantee is held for both end-use and deferred payment, code C505 is only required once in DE 2/3. If a separate comprehensive guarantee is held for the end-use authorisation, then CGU must be repeated quoting the second guarantee reference number.

Free Zone authorisation details:

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.
C990 (refers to end-use authorisation for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.
N990 (refers to end-use authorisation other than for ships and platforms)	For example, GB	EUS	Enter the end-use authorisation number.

Deferment only:

When deferred payment is being used, enter the following document codes:

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

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 codes.

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

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 for deferment when it is only being used to pay/ secure other taxes.

Identification of warehouse (DE 2/7):

Enter:

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

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

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

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

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

For all other authorisations:

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

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

*CGU is required when a comprehensive guarantee is held for end use (full authorisations only) or where deferment is used to pay/ secure customs duties.

**DPO is only required for deferment if it is being used to pay or secure customs duty. It is not required when deferment is only being used for other taxes.

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

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.

The Method of Payment (MOP) types shown in the following table are the only MOP codes that can be used when security is required for an Authorisation by Customs Declaration to secure the potential duty due at the full rate of duty.

See Appendix 9: DE 4/8 Methods of Payment for codes that can be used for other tax lines.

MOP Code	Definition
M	Security Deposit — immediate payment (cash deposit)
N	Security Deposit — immediate payment (CDS Cash Account deposit)
R	Security Deposit — deferred payment (deferment account deposit)
S	Importers general guarantee account (Importer self-representation)
T	Agent’s general guarantee account
U	Security — Importers guarantee account — standing authority (Direct/indirect representation)
V	Security — Importers guarantee account — individual/specific authority (Direct/indirect representation)
Z	Importers individual guarantee (for example, C&E 250)

Location of Goods (DE 5/23):

Enter the location details appropriate to the type of authorisation for the previous procedure 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 end use authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

For fully authorised traders, the Supervising Customs Office shown on the authorisation for end use, or;

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

Guarantee Type (DE 8/2):

Where an end use authorisation is granted under the ‘Authorisation by Customs Declaration’, enter code: 3.

For full end-use authorisation holders:

Enter code ‘0’ (where a comprehensive guarantee waiver is held), or
Enter code ‘1’ (where a comprehensive guarantee is held).

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

Guarantee Reference (DE 8/3):

Where an end use authorisation is granted under the ‘Authorisation by Customs Declaration’, provide the reference number for the guarantee or the account to be used as security (for example, General guarantee, Deferment or Cash account). The appropriate Method of Payment code must be declared in DE 4/8.

For full end-use authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

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

Additional procedure Codes (DE 1/11):

The following additional procedure codes may be used with Procedure Code 4478:

Union Additional Procedure Codes:

E01 and E02.

National Additional Procedure Codes:

000, 1FV, 1RL, 1RV, 1SV, 1SW*, 2CD, 2CG, 2MO*.

*Please note — 1SW and 2MO may not be used together against the same goods item.

Notes:

The use of this requested procedure is dependent on the payment of any customs duties due at the end use rate of duty.

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

Entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.
Procedure Codes on a Customs declaration must all be in the same declaration category, for example H1.
Agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder.
Entry under this Procedure Code is a declaration that:
- The goods are eligible to claim an end use rate of duty.
- The goods will be put to the appropriate end use within the time limit required.
- Any additional security which may be needed will be provided.
- All other conditions and requirements associated with claiming end use procedure will be met.
- The goods are eligible for removal from a free zone.
- The goods will be removed from the free zone stated in DE 2/7 (identification of warehouse) without delay and in the same state and conditions as declared.
- Any additional security which may be needed will be provided.
- Any duties and VAT due must be accounted for unless otherwise suspended.
- All other conditions and requirements associated with removal from the free zone procedure will be met.
All items on the customs declaration must be being removed from the same free zone and have the previous procedure code of 78 (as the third and fourth digit) in DE 1/10 (Procedure Code).

VAT:

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

Security required:

Security is only needed for tariff quota relief where:

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

Excise:

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

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Notes:

General declaration completion notes:

4400:

Description of procedure:

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):

Deferred Payment (DE 2/6):

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

Tax Type (DE 4/3):

Method of Payment (DE 4/8):

Supervising Customs Office (DE 5/27):

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:

4421:

Description of procedure:

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):

Deferred Payment (DE 2/6):

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

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):

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:

4422:

Description of procedure:

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):

Deferred Payment (DE 2/6):

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

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):

Supervising Customs Office (DE 5/27):

Guarantee Type (DE 8/2):