Guidance

Requested Procedure 53: Entry to Temporary Admission

Updated 7 October 2024

This Appendix contains the specific completion rules instructions for the 53-series Procedure Codes for Data Element (DE) 1/10 for Imports.

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

This Appendix includes Procedure Codes:

5300
5351
5353
5354
5371
5378

Notes:

The importer (declared in DE 3/15 or DE 3/16) must be the authorisation holder for Temporary Admission (TA). The authorisation holder must also be the user of the goods unless an exemption is allowed for the specific Additional Procedure Code (DE 1/11). This will be indicated by the inclusion of a GEN Additional Information (AI) Statement Code in DE 2/2 (Additional Information). The appropriate GEN Code must be declared on the declaration according to the type of authorisation held (full or Authorisation by Customs Declaration).

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

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

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

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

When using a 53 series procedure code, one of the DE 1/11 codes from the range D01-D13, D15-D30 or D51 must be declared. See the notes for each procedure code to determine which Additional Procedure Codes are permitted to be used with it.

General declaration completion notes

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.

5300:

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

Description of procedure:

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

Entry of goods to Temporary Admission (TA) (Article 250 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 a full or partial suspension from customs duty (and where applicable excise duty and VAT) for goods entered to TA, where the goods have not been subject to any previous procedure.

A Temporary Admission (TA) 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 Codes used on the declaration (DE 1/11).

Restrictions on usage:

Evidence of eligibility for customs duty relief under the 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 TA.

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

Additional declaration type (DE 1/2): C, F, J, K, Y or 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 or D in DE 1/2.

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

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

Notices:

Information can be found on GOV.UK:

Apply to import goods temporarily to the UK.

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

Declaration category:

H3, I1 C&F or C21i EIDR NOP

Declaration Type (DE 1/1):

Enter code: IM or CO.

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

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

Additional Declaration Type (DE 1/2):

The following codes may be used for this Procedure Code: A, C, D, F, J, K, Y 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)
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 declarant’s records.
Y (supplementary declarations only — elements SDE* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCR (to represent the Declaration Unique Consignment Reference (DUCR)).	For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (supplementary declarations only — elements SDE* or CLE*, DCR and DCS must be repeated in sequence when aggregation is used).	DCS (to represent any DUCR part no’s).	For SDE and CLE: Enter any part numbers associated with the DUCR.	—
Z	355 (Entry Summary Declaration).	Enter the MRN for the Entry Summary Declaration.	Enter the goods item number from the Entry Summary Declaration.
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—

*Please note that SDE represents the 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 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 to a Special Procedure using ABD	00100	Enter ‘Simplified authorisation’ to enter the goods to Temporary Admission (TA) 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 to a 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 to a Special procedure using ABD	ABDIN	Enter ‘Simplified authorisation’
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Temporary Admissions	GEN21, GEN24, GEN27, GEN28 — GEN36, PAL01, PAL02, PAL03	Select the appropriate code from Appendix 4: DE 2/2 Additional Information Statement Codes for the specific TA circumstances or DE 1/11 Additional Procedure code being used.
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 Note: This may only be used with Additional Procedure code D51 in DE 1/11. A full TA authorisation is required.

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.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C514 to be declared when EIDR is being used). The corresponding 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).

For holders of a full TA authorisation

Enter the authorisation number used to enter the goods to TA:

Document code	Document identifier	Authorisation type code	Authorisation number
C516	e.g., GB	TEA/TEAH*	Enter the TA authorisation number
C505	e.g., 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.

*Where Authorisation Type Code TEAH is used, Additional Procedure Code D25 must be declared in DE 1/11

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

Deferment only

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	e.g., 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	e.g., 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 to pay or secure customs duty, 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, EIR to be declared when Entry in Declarant’s Records (EIDR) is being used).

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

• Authorisation by Customs Declaration for Special Procedures

For all other authorisations:

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

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

*CGU is required when a comprehensive guarantee is held for temporary admissions (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 TEA is only required when a full authorisation is held. Where Authorisation Type Code TEAH is used, Additional Procedure Code D25 must be declared in DE 1/11 (Additional Procedure Code)

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 total amount of revenue, against each tax type (DE 4/3), that would be payable if the goods were to be released to free circulation.

Payable Tax Amount (DE 4/6): (For use on TA with partial relief declarations only)

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

Enter the amount of revenue due initially payable (3% of the potential revenue payable, see DE 4/4) against each tax type (see DE 4/3).

Total Taxes (DE 4/7): (For use on TA with partial relief declarations only)

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 or Entry in Declarant’s Records (EIDR) are 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 (e.g. 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 entry to TA.

Supervising Customs Office (DE 5/27):

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

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

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

Guarantee Type (DE 8/2):

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

For full TA 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).

Where guarantees are not required for:

• Article 221 — disaster relief material intended for State approved bodies.
• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution:
• Article 228(b) — packings imported empty

Please see the Security Required notes at the end of this Procedure Code for further completion instructions

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 (e.g., General guarantee, Deferment or Cash account). The appropriate Method of Payment code must be declared in DE 4/8.

For full TA 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.

Where guarantees are not required for:

• Article 221 — disaster relief material intended for State approved bodies.
• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution:
• Article 228(b) — packings imported empty

Please see the Security Required notes at the end of this Procedure Code for further completion instructions

Additional procedure Codes (DE 1/11):

The following additional procedure codes may be used with Procedure Code 5300:

Union Additional Procedure Codes:

D01-D13* , D15-D30* , D51* , F15.

*One of the Additional Procedure Codes D01-D13, D15-D30 or D51 must be declared. Only one D series Additional Procedure Code is permitted per item.

National Additional Procedure Codes:

None.

Notes:

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.

• The TA authorisation may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration),
• Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003.
• Goods entered to this procedure code are not eligible for any preferential rate of duty shown in the UK Trade Tariff: preferential trade arrangements for countries outside the EU.
• 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 e.g. H3.
• Agents must have prior written approval from the authorisation holder to enter goods to TA on their behalf and ensure a copy of the declaration is returned to the holder.
• For TA with partial relief: 3% of the revenue suspended will be payable each month the goods remain under TA. The amount of revenue paid will not exceed the total amount due had the goods originally been released to free circulation.

Security required:

Security is needed for all TA reliefs except where relief is claimed under Commission Delegated Regulation (EU) 2446/2015:

• Article 221 — disaster relief material intended for State approved bodies. Enter:

  • Code ‘D06’ in DE 1/11 (Additional Procedure Code).
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘8’ must be declared in DE 8/2 (Guarantee Type) and
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)

• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution:

  • Code ‘D07’ in DE 1/11 (Additional Procedure Code).
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘8’ must be declared in DE 8/2 (Guarantee Type) and
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)
  • Article 228(b) — packings imported emptyCode ‘D15’ in DE 1/11 (Additional Procedure Code).
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘F’ must be declared in DE 8/2 (Guarantee Type) and
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)

5351:

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

Description of procedure:

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

Entry of goods to TA (Article 250 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 a full or partial suspension from customs duty (and where applicable excise duty and VAT) for goods entered to TA, which were previously entered to inward processing (IP).

A Temporary Admission (TA) 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 Codes used on the declaration (DE 1/11).

Restrictions on usage:

Evidence of eligibility for customs duty relief under the TA procedure 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 TA.

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.

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

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

This Procedure Code may not be used with SDP.

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

Notices:

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

Apply to import goods temporarily to the UK.

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

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

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

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

Declaration category:

H3.

Declaration Type (DE 1/1):

Enter code: IM or CO.

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

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

Additional Declaration Type (DE 1/2):

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

*EIDR Supplementary Declaration waiver (EU Reg. No. 2015/2446 Article 183:

The obligation to lodge a supplementary declaration shall be waived for goods for which a special procedure (other than transit) has been discharged by placing them under a subsequent special procedure other than transit, provided that all of the following conditions are fulfilled:

(a) the holder of the authorisation of the first and subsequent special procedure is the same person;

(b) the customs declaration for the first special procedure was lodged in the standard form, or the declarant has lodged a supplementary declaration in accordance with the first sub-paragraph of Article 167(1) of the Code in respect of the first special procedure;

(c) the first special procedure is discharged by the placement of goods under a subsequent special procedure other than end-use or inward processing, following the lodging of a customs declaration in the form of an entry in the declarant’s records.

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 (e.g. 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 to a Special procedure using ABD or removing goods from a Special	00100	Enter ‘Simplified authorisation’ to enter the goods to Temporary Admission (TA). Enter ‘Discharge of Simplified Authorisation’ to discharge from IP. Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes which may be required for the specific operation.
Authorisation by Customs Declaration (ABD) only: Request to place goods to a 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 to a Special procedure using ABD	ABDIN	Enter ‘Simplified authorisation’ to enter the goods to TA 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 IP
Full authorisation holders only: Discharge of Inward Processing (Article 241(1) EU Reg. No. 2015/2446 (DA)).	10200	Enter ‘IP’ followed by the relevant authorisation number or INF number.
Discharge of Inward Processing (specific commercial policy measures): Where goods placed under the inward processing procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to Pay less or no duty on goods you store, repair, process or temporarily use).	10300	Enter ‘IP CPM’.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Temporary Admissions	GEN21, GEN24, GEN27, GEN28 — GEN36,PAL01, PAL02 PAL03	Select the appropriate code from Appendix 4: DE 2/2 Additional Information Statement Codes for the specific TA circumstances or DE 1/11 Additional Procedure code being used.
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 Temporary Admission with Partial Relief Note: This may only be used with Additional Procedure code D51 in DE 1/11. A full TA authorisation is required.

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 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).

For holders of a full TA authorisation

Enter the authorisation number used to enter the goods to TA:

Document code	Document identifier	Authorisation type code	Authorisation number
C516	e.g., GB	TEA/ TEAH*	Enter the Temporary Admission authorisation number
C505	e.g., 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.

*Where Authorisation Type Code TEAH is used, Additional Procedure Code D25 must be declared in DE 1/11

**Please note where the same Customs Comprehensive Guarantee is held for both TA and deferred payment, code C505 is only required once in DE 2/3. If a separate comprehensive guarantee is held for the TA 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	e.g. GB	IPO	Inward Processing authorisation number.

Deferment only

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	e.g., 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	e.g., 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 to pay or secure customs duty, 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 and a manual revenue calculation is required:

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 Declarant’s Records (EIDR) is being used).

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

• Authorisation by Customs Declaration for Special Procedures

For all other authorisations:

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

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	The EORI number of the authorisation holder.
Deferred Payment	DPO**	The EORI number of the DAN holder.
Temporary Admission	TEA/ TEAH***	The EORI number of the authorisation 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 temporary admissions (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 TEA/ TEAH ares only required when a full authorisation is held. Where Authorisation Type Code TEAH is used, Additional Procedure Code D25 must be declared in DE 1/11

****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): (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 total amount of revenue, against each tax type (DE 4/3), that would be payable if the goods were to be released to free circulation.

Payable Tax Amount (DE 4/6): (For use on TA with partial relief declarations only).

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

Enter the amount of revenue due initially payable (3% of the potential revenue payable, see DE 4/4) against each tax type (see DE 4/3).

Document code 9WKS should be entered in DE 2/3 (Document Codes). Where Article 86(3) UCC customs debt rules are being used, evidence should be held demonstrating how the TA customs debt calculation has been arrived at.

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 (e.g. C&E 250)

Item Price/Amount (DE 4/14):

The declared values or prices must be the values or prices of the compensating products being entered to TA.

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.
IP 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 TA authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

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

Where a TA authorisation is granted under ‘Authorisation by Customs Declaration’, enter the SPOFF code ‘GBSFY001’ National Temporary Admission Seat (NTAS).

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

For full TA authorisation holders:

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

Where guarantees are not required for:

• Article 221 — disaster relief material intended for State approved bodies.
• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution:
• Article 228(b) — packings imported empty

Please see the Security Required notes at the end of this Procedure Code for further completion instructions.

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

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

Where guarantees are not required for:

• Article 221 — disaster relief material intended for State approved bodies.
• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution:
• Article 228(b) — packings imported empty

Please see the Security Required notes at the end of this Procedure Code for further completion instructions.

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 5351:

Union Additional Procedure Codes:

D01-D03* , D05-D07* , D09-D13* , D15-D30* , D51* , F15, F44.

*One of the Additional Procedure Codes D01-D03, D05-D07, D09-D13, D15-D30 or D51 must be declared. Only one D series Additional Procedure Code is permitted per item.

National Additional Procedure Codes:

None.

Notes:

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.

• The TA authorisation may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration),
• Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003.
• Goods entered to this procedure code are not eligible for any preferential rate of duty shown in the UK Trade Tariff: preferential trade arrangements for countries outside the EU.
• 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 e.g. H3.
• Code F44 may not be used on the transfer to TA 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 the National Imports Relief Unit (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 5354 instead.
• Agents must have prior written approval from the authorisation holder to enter goods to TA on their behalf and ensure a copy of the declaration is returned to the holder.
• 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.
• For TA with partial relief: 3% of the revenue suspended will be payable each month the goods remain under TA. The amount of revenue paid will not exceed the total amount due had the goods originally been released to free circulation.

Security required:

Security is needed for all TA reliefs except where relief is claimed under Commission Delegated Regulation (EU) 2446/2015:

• Article 221 — disaster relief material intended for State approved bodies. Enter:

  • Code ‘D06’ in DE 1/11 (Additional Procedure Code).
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘8’ must be declared in DE 8/2 (Guarantee Type) and
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)

• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution:

  • Code ‘D07’ in DE 1/11 (Additional Procedure Code).
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘8’ must be declared in DE 8/2 (Guarantee Type) and
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)

• Article 228(b) — packings imported empty

  • Code ‘D15’ in DE 1/11 (Additional Procedure Code).
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘F’ must be declared in DE 8/2 (Guarantee Type) and
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)

5353:

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.

Goods previously entered to TA now being transferred to another TA authorisation holder (Articles 218 and 250 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim a full or partial suspension from customs duty (and where applicable excise duty and VAT) for goods previously entered to TA, that are now being transferred to another TA authorisation holder.

A valid authorisation for TA is required by both parties in order to use this procedure:

The party discharging TA:

• A TA authorisation, valid at the time the goods were previously entered to TA, is needed by the party discharging TA to use this procedure code. 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
• The details for the party discharging TA should be entered against the relevant AI statement code in DE 2/2
• DE 2/3 and DE 3/39 are not required for the party discharging TA

The party entering the goods to TA:

• A TA authorisation is needed by the party now entering the goods to TA, to use this procedure code. 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
• The details of the party now entering the goods to TA should be declared against the relevant Document and Authorisation Type codes in DE 2/3 and DE 3/39

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 the TA procedure must be held by both parties.

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 TA by both parties.

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

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

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

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

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

Notices:

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

Apply to import goods temporarily to the UK.

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

Declaration category:

H3.

Declaration Type (DE 1/1):

Enter code: IM or CO.

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

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

Additional Declaration Type (DE 1/2):

The following codes may be used 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 to 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 Temporary Admission (TA) using Authorisation by Customs Declaration Enter ‘Discharge of Simplified Authorisation’ followed by the EORI number of the party who originally entered the goods to TA using Authorisation by Customs Declaration 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 to a 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 to a Special procedure using ABD	ABDIN	Enter ‘Simplified authorisation’ to enter the goods to TA 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 TA
Full authorisation holders only: Discharge of Temporary Admission (Article 238 EU Reg. No. 2015/2446 (DA)).	10500	Enter ‘TA’ followed by the relevant authorisation number.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Temporary Admissions	GEN21, GEN24, GEN27, GEN28 — GEN36,PAL01, PAL02, PAL03	Select the appropriate code from Appendix 4: DE 2/2 Additional Information Statement Codes for the specific TA circumstances or DE 1/11 Additional Procedure code being used.
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 Note: This may only be used with Additional Procedure code D51 in DE 1/11. A full TA authorisation is required.
Temporary Admission with Partial Relief Note: Only required where the goods are being transferred between different authorisation holders.	TAPAR	Enter the total amount of revenue paid whilst the goods were held under TA 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 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).

For holders of a full TA authorisation

Enter the authorisation number used to enter the goods to TA:

Document code	Document identifier	Authorisation type code	Authorisation number
C516	e.g., GB	TEA/ TEAH*	Enter the Temporary Admission authorisation number
C505	e.g., 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.

*C516 is only required where the party now entering the goods to TA holds a full authorisation. It is not required for the party discharging TA. Where Authorisation Type Code TEAH is used, Additional Procedure Code D25 must be declared in DE 1/11

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

Deferment only

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	e.g., 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	e.g., 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 to pay or secure customs duty, 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 DE 4/8 Methods 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, EIR to be declared when Entry in Declarant’s Records (EIDR) is being used).

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

• Authorisation by Customs Declaration for Special Procedures

For all other authorisations:

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

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	The EORI number of the authorisation holder.
Deferred Payment	DPO**	The EORI number of the DAN holder.
Temporary Admission	TEA/ TEAH***	The EORI number of the authorisation holder who is now entering the goods to TA.

*CGU is required when a comprehensive guarantee is held for inward processing (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 TEAH/ TEAH is only required when a full authorisation is held by the party now entering the goods to TA. It is not required for the party discharging TA. Where Authorisation Type Code TEAH is used, Additional Procedure Code D25 must be declared in DE 1/11

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 total amount of revenue, against each tax type (DE 4/3), that would be payable if the goods were to be released to free circulation.

Payable Tax Amount (DE 4/6): (For use on TA with partial relief declarations only).

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

Enter the amount of revenue due initially payable (3% of the potential revenue payable, see DE 4/4) against each tax type (see DE 4/3).

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) are 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 (e.g. C&E 250)

Item Price/Amount (DE 4/14):

The declared values or prices must be the values or prices of the products being transferred to the new TA authorisation holder.

Location of Goods (DE 5/23):

Enter the location details in relation to where the TA goods are being transferred from (original TA authorisation holder’s location details 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 TA authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

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

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

Details of Goods (DE 6/8 — 6/17):

Enter the details of the goods in terms of the products being transferred to the new TA authorisation holder.

Guarantee Type (DE 8/2):

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

For full TA authorisation holders:

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

Where guarantees are not required for:

• Article 221 — disaster relief material intended for State approved bodies.
• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution:
• Article 228(b) — packings imported empty

Please see the Security Required notes at the end of this Procedure Code for further completion instructions

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 (e.g., General guarantee, Deferment or Cash account). The appropriate Method of Payment code must be declared in DE 4/8.

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

Where guarantees are not required for:

• Article 221 — disaster relief material intended for State approved bodies.
• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution:
• Article 228(b) — packings imported empty

Please see the Security Required notes at the end of this Procedure Code for further completion instructions

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 5353:

Union Additional Procedure Codes:

D01-D03* , D05-D13* , D15-D30* , D51* , F15.

*One of the Additional Procedure Codes D01-D03, D05-D13, D15-D30 or D51 must be declared. Only one D series Additional Procedure Code is permitted per item.

National Additional Procedure Codes:

None.

Notes:

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.

• The TA authorisation may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration),
• Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003.
• Goods entered to this procedure code are not eligible for any preferential rate of duty shown in the UK Trade Tariff: preferential trade arrangements for countries outside the EU.
• 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 e.g. H3.
• Where the authorisation was granted at the time of entry to TA (the party discharging TA) under the Authorisation by Customs Declaration, a copy of the authorisation letter issued by NTAS must be provided to Customs (on request) unless the MRN details of the declaration have been declared in DE 2/1 (Previous Documents).
• Agents must have prior written approval from the authorisation holder to enter goods to TA on their behalf and ensure a copy of the declaration is returned to the holder.
• For TA with partial relief: 3% of the revenue suspended will be payable each month the goods remain under TA. The amount of revenue paid will not exceed the total amount due had the goods originally been released to free circulation.

Security required:

Security is needed for all TA reliefs except where relief is claimed under Commission Delegated Regulation (EU) 2446/2015:

• Article 221 — disaster relief material intended for State approved bodies. Enter:

  • Code ‘D06’ in DE 1/11 (Additional Procedure Code).
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘8’ must be declared in DE 8/2 (Guarantee Type) and
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)

• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution:

  • Code ‘D07’ in DE 1/11 (Additional Procedure Code).
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘8’ must be declared in DE 8/2 (Guarantee Type) and
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)

• Article 228(b) — packings imported empty

  • Code ‘D15’ in DE 1/11 (Additional Procedure Code).
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘F’ must be declared in DE 8/2 (Guarantee Type) and
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)

5354:

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

Description of procedure:

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

Entry of goods to TA (Article 250 EU Reg. No. 952/2013 (UCC)), where the goods have been previously entered to inward processing in another member state (Article 211(1) and 256 EU Reg. No. 952/2013 (UCC)).

Conditions for use:

This Procedure Code is used to claim a full or partial suspension from customs duty (and where applicable excise duty and VAT) for goods entered to TA , which were previously entered to inward processing (IP) in another member state.

A TA 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 Codes used on the declaration (DE 1/11).

Restrictions on usage:

Evidence of eligibility for customs duty relief under the TA procedure 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 TA.

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

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

Notices:

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

Apply to import goods temporarily to the UK.

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

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

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

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

Declaration category:

H3.

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 in the other Member State.	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 (e.g. 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 to a Special procedure using ABD	00100	Enter ‘Simplified authorisation’ to enter the goods to Temporary Admission (TA) using Authorisation by Customs Declaration 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 to a 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 to a Special procedure using ABD	ABDIN	Enter ‘Simplified authorisation’ to enter the goods to TA using ABD
Full IP authorisation holders only: Discharge of Inward Processing (Article 241(1) EU Reg. No. 2015/2446 (DA)).	10200	Enter ‘IP’ followed by the relevant authorisation number or INF number.
Discharge of Inward Processing (specific commercial policy measures): Where goods placed under the inward processing procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure (refer to Pay less or no duty on goods you store, repair, process or temporarily use).	10300	Enter ‘IP CPM’.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Temporary Admissions	GEN21, GEN24, GEN27, GEN28 — GEN36, PAL01, PAL02, PAL03	Select the appropriate code from Appendix 4: DE 2/2 Additional Information Statement Codes for the specific TA circumstances or DE 1/11 Additional Procedure code being used.
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 Temporary Admission with Partial Relief Note: This may only be used with Additional Procedure code D51 in DE 1/11. A full TA authorisation is required.

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

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

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C601 to be declared when a full IP authorisation is held). The corresponding 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).

For holders of a full TA authorisation

Enter the authorisation number used to enter the goods to TA:

Document code	Document identifier	Authorisation type code	Authorisation number
C516	e.g., GB	TEA/ TEAH*	Enter the Temporary Admission authorisation number
C505	e.g., 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.

*Where Authorisation Type Code TEAH is used, Additional Procedure Code D25 must be declared in DE 1/11

**Please note where the same Customs Comprehensive Guarantee is held for both TA and deferred payment, code C505 is only required once in DE 2/3. If a separate comprehensive guarantee is held for the TA 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	e.g. GB	IPO	Inward Processing authorisation number.

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

Deferment only

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	e.g., 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	e.g., 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 to pay or secure customs duty, 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 and a manual revenue calculation is required:

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, IPO to be declared when inward processing is being used).

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

• Authorisation by Customs Declaration for TA

For all other authorisations:

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

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	The EORI number of the authorisation holder.
Deferred Payment	DPO**	The EORI number of the DAN holder.
Temporary Admission	TEA/ TEAH***	The EORI number of the authorisation 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 temporary admissions (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 TEA/ TEAH are only required when a full authorisation is held. Where Authorisation Type Code TEAH is used, Additional Procedure Code D25 must be declared in DE 1/11

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 total amount of revenue, against each tax type (DE 4/3), that would be payable if the goods were to be released to free circulation.

Payable Tax Amount (DE 4/6): (For use on TA with partial relief declarations only).

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

Enter the amount of revenue due initially payable (3% of the potential revenue payable, see DE 4/4) against each tax type (see DE 4/3).

Document code 9WKS should be entered in DE 2/3 (Document Codes). Where Article 86(3) UCC customs debt rules are being used, evidence should be held demonstrating how the TA customs debt calculation has been arrived at.

Total Taxes (DE 4/7):

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

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

Method of Payment (DE 4/8):

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

Item Price/Amount (DE 4/14):

The declared values or prices must be the values or prices of the compensating products being entered to TA.

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 TA authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

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

Where a TA authorisation is granted under ‘Authorisation by Customs Declaration’, enter the SPOFF code ‘GBSFY001’ National Temporary Admission Seat (NTAS).

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

For full TA authorisation holders:

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

Where guarantees are not required for:

• Article 221 — disaster relief material intended for State approved bodies.
• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution:
• Article 228(b) — packings imported empty

Please see the Security Required notes at the end of this Procedure Code for further completion instructions

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 (e.g., General guarantee, Deferment or Cash account). The appropriate Method of Payment code must be declared in DE 4/8.

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

Where guarantees are not required for:

• Article 221 — disaster relief material intended for State approved bodies.
• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution:
• Article 228(b) — packings imported empty

Please see the Security Required notes at the end of this Procedure Code for further completion instructions.

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 5354:

Union Additional Procedure Codes:

D01-D03* , D05-D07* , D09-D13* , D15-D30* , D51* , F44.

*One of the Additional Procedure Codes D01-D13, D05-D07, D09-D13, D15-D30 or D51 must be declared. Only one D series Additional Procedure Code is permitted per item.

National Additional Procedure Codes:

None.

Notes:

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.

• The TA authorisation may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration),
• Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003.
• Goods entered to this procedure code are not eligible for any preferential rate of duty shown in the UK Trade Tariff: preferential trade arrangements for countries outside the EU.
• 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 e.g. H3.
• Code F44 may not be used on the transfer to TA 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 5351 instead.
• Agents must have prior written approval from the authorisation holder to enter goods to TA on their behalf and ensure a copy of the declaration is returned to the holder.
• 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.
• For TA with partial relief: 3% of the revenue suspended will be payable each month the goods remain under TA. The amount of revenue paid will not exceed the total amount due had the goods originally been released to free circulation.

Security required:

Security is needed for all TA reliefs except where relief is claimed under Commission Delegated Regulation (EU) 2446/2015:

• Article 221 — disaster relief material intended for State approved bodies. Enter:

  • Code ‘D06’ in DE 1/11 (Additional Procedure Code).
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘8’ must be declared in DE 8/2 (Guarantee Type) and
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)

• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution:

  • Code ‘D07’ in DE 1/11 (Additional Procedure Code).
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘8’ must be declared in DE 8/2 (Guarantee Type) and
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)

• Article 228(b) — packings imported empty

  • Code ‘D15’ in DE 1/11 (Additional Procedure Code).
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘F’ must be declared in DE 8/2 (Guarantee Type) and
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)

5371:

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

Description of procedure:

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

Entry of goods to TA (Article 250 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 a full or partial suspension from customs duty (and where applicable excise duty and VAT) for goods entered to TA, which are being released from a Customs Warehouse.

A TA 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 Codes used on the declaration (DE 1/11).

Restrictions on usage:

Evidence of eligibility for customs duty relief under the 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 TA.

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 Records (EIDR) must also be held.

Additional declaration type (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.

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

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

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

EIDR may not be used to enter the goods to TA where it was previously used to enter the goods to the Customs Warehouse

Notices:

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

Apply to import goods temporarily to the UK.

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

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

Apply to operate a customs warehouse

Declaration category:

H3.

Declaration Type (DE 1/1):

Enter code: IM or CO.

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

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

Additional Declaration Type (DE 1/2):

The following codes may be used for this Procedure Code: A or Z*

*EIDR Supplementary Declaration waiver (EU Reg. No. 2015/2446 Article 183:

The obligation to lodge a supplementary declaration shall be waived for goods for which a special procedure (other than transit) has been discharged by placing them under a subsequent special procedure other than transit, provided that all of the following conditions are fulfilled:

(a) the holder of the authorisation of the first and subsequent special procedure is the same person;

(b) the customs declaration for the first special procedure was lodged in the standard form, or the declarant has lodged a supplementary declaration in accordance with the first sub-paragraph of Article 167(1) of the Code in respect of the first special procedure;

(c) the first special procedure is discharged by the placement of goods under a subsequent special procedure other than end-use or inward processing, following the lodging of a customs declaration in the form of an entry in the declarant’s records.

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 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 to a Special procedure using ABD	00100	Enter ‘Simplified authorisation’ to enter the goods to Temporary Admission (TA) 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 to a 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 to a Special procedure using ABD	ABDIN	Enter ‘Simplified authorisation’ to enter the goods to TA using ABD
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Temporary Admissions	GEN21, GEN24, GEN27, GEN28 — GEN36, PAL01, PAL02, PAL03	Select the appropriate code from Appendix 4: DE 2/2 Additional Information Statement Codes for the specific TA circumstances or DE 1/11 Additional Procedure code being used.
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. Note: This may only be used with Additional Procedure code D51 in DE 1/11. A full TA authorisation is required.
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.

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

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

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C514 to be declared when EIDR is being used). The corresponding 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).

For holders of a full TA authorisation

Enter the authorisation number used to enter the goods to TA:

Document code	Document identifier	Authorisation type code	Authorisation number
C516	e.g., GB	TEA/ TEAH*	Enter the Temporary Admission authorisation number
C505	e.g., 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.

*Where Authorisation Type Code TEAH is used, Additional Procedure Code D25 must be declared in DE 1/11.

**Please note where the same Customs Comprehensive Guarantee is held for both TA and deferred payment, code C505 is only required once in DE 2/3. If a separate comprehensive guarantee is held for the TA 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	e.g., GB	CWP (Private Customs Warehouse)	The customs warehouse authorisation number.
C518	e.g., GB	CW1 (public customs warehouse type 1)	The customs warehouse authorisation number.
C519	e.g., FR	CW2* (public customs warehouse type 2)	The customs warehouse authorisation number.

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

Deferment only

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	e.g., 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	e.g., 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 to pay or secure customs duty, both codes C505 and C506 must be declared. They are not required for deferment when it is only being used to pay/ secure other taxes.

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 (DAN) of the deferment accounts to be used to either:

• defer the payment of the customs duty and other charges (for example, excise duty)
• 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	Warehouse identifier
codes:	Followed by the warehouse reference number or warehouse ID.
R (public type 1)	Followed by the warehouse reference number or warehouse ID.
S (public type 2)*	Followed by the warehouse reference number or warehouse ID.
T (public type 3)*	Followed by the warehouse reference number or warehouse ID.
U (private)	Followed by the warehouse reference number or warehouse ID.

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

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

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

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

• Authorisation by Customs Declaration for Special Procedures.

For all other authorisations:

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

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	The EORI number of the authorisation holder.
Deferred Payment	DPO**	The EORI number of the DAN holder.
Temporary Admission	TEA/ TEAH***	The EORI number of the authorisation 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 temporary admissions (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 TEA is only required when a full authorisation is held. Where Authorisation Type Code TEAH is used, Additional Procedure Code D25 must be declared in DE 1/11

****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.

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 total amount of revenue, against each tax type (DE 4/3), that would be payable if the goods were to be released to free circulation.

Payable Tax Amount (DE 4/6): (For use on TA with partial relief declarations only)

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

Enter the amount of revenue due initially payable (3% of the potential revenue payable, see DE 4/4) against each tax type (see DE 4/3).

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 entry to TA.

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 TA authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

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

where an authorisation is granted under ‘Authorisation by Customs Declaration’, enter the SPOFF code ‘GBSFY001’ National Temporary Admission Seat (NTAS).

Guarantee Type (DE 8/2):

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

For full TA authorisation holders either:

• enter code ‘0’ (where a comprehensive guarantee waiver is held)
• enter code ‘1’ (where a comprehensive guarantee is held)

Where guarantees are not required for:

• Article 221 — disaster relief material intended for State approved bodies
• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution
• Article 228(b) — packings imported empty

Please see the Security Required notes at the end of this Procedure Code for further completion instructions.

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 TA authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

Where guarantees are not required for:

• Article 221 — disaster relief material intended for State approved bodies
• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution
• Article 228(b) — packings imported empty

Please see the Security Required notes at the end of this Procedure Code for further completion instructions.

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 5371:

Union Additional Procedure Codes:

D01-D03* , D05-D13* , D15-D30* , D51* , F15

*One of the Additional Procedure Codes D01-D03, D05-D13, D15-D30 or D51 must be declared. Only one D series Additional Procedure Code is permitted per item.

National Additional Procedure Codes:

None.

Notes:

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:

• the TA authorisation may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration)
• anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003
• goods entered to this procedure code are not eligible for any preferential rate of duty shown in the UK Trade Tariff: preferential trade arrangements for countries outside the EU
• entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief are not met
• Procedure Codes on a Customs declaration must all be in the same declaration category e.g., H3
• agents must have prior written approval from the authorisation holder to enter goods to TA on their behalf and ensure a copy of the declaration is returned to the holder
• for TA with partial relief: 3% of the revenue suspended will be payable each month the goods remain under TA. The amount of revenue paid will not exceed the total amount due had the goods originally been released to free circulation
• entry under this Procedure Code is a declaration that:
  • the goods are eligible for removal from warehousing
  • the goods will be removed from the warehouse stated in DE 2/7 (identification of warehouse) without delay and in the same state and conditions as declared
  • any additional security which may be needed will be provided
  • 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)

Security required:

Security is needed for all TA reliefs except where relief is claimed under Commission Delegated Regulation (EU) 2446/2015:

• Article 221 — disaster relief material intended for State approved bodies. Enter:

  • Code ‘D06’ in DE 1/11 (Additional Procedure Code)
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘8’ must be declared in DE 8/2 (Guarantee Type
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)

• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution:

  • Code ‘D07’ in DE 1/11 (Additional Procedure Code)
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘8’ must be declared in DE 8/2 (Guarantee Type)
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)

• Article 228(b) — packings imported empty:

  • Code ‘D15’ in DE 1/11 (Additional Procedure Code)
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘F’ must be declared in DE 8/2 (Guarantee Type)
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)

5378:

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

Description of procedure:

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

Entry of goods to TA (Article 250 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 a full or partial suspension from customs duty (and where applicable excise duty and VAT) for goods entered to TA, which are being released from a Free Zone (FZ).

A Temporary Admission (TA) 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 FZ 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 Codes used on the declaration (DE 1/11).

Restrictions on usage:

Evidence of eligibility for customs duty relief under the 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 TA.

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.

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

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

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

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

Notices:

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

Apply to import goods temporarily to the UK.

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

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

Declaration category:

H3 or I1 C.

Declaration Type (DE 1/1):

Enter code: IM or CO.

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

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

Additional Declaration Type (DE 1/2):

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

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

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

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
X	337 (Temporary Storage Declaration).	Enter the Temporary Storage Declaration or stock reference number.	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 (to represent the previous document).	ZZZ (for any other previous reference).	Enter the free zone stock reference number associated with the removal.	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—

*Please Note that SDE represents the SDP

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

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 to a Special procedure using ABD	00100	Enter ‘Simplified authorisation’ to enter the goods to Temporary Admission (TA) 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 to a 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 to a Special procedure using ABD	ABDIN	Enter ‘Simplified authorisation’ to enter the goods to TA 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.
Temporary Admissions	GEN21, GEN24, GEN27, GEN28 — GEN36 PAL01, PAL02, PAL03	Select the appropriate code from Appendix 4: DE 2/2 Additional Information Statement Codes for the specific TA circumstances or DE 1/11 Additional Procedure code being used.
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. Note: This may only be used with Additional Procedure code D51 in DE 1/11. A full TA authorisation is required.
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, C5124 to be declared when 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).

For holders of a full TA authorisation

Enter the authorisation number used to enter the goods to TA:

Document code	Document identifier	Authorisation type code	Authorisation number
C516	e.g., GB	TEA/ TEAH*	Enter the Temporary Admission authorisation number
C505	e.g., 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.

*Where Authorisation Type Code TEAH is used, Additional Procedure Code D25 must be declared in DE 1/11

**Please note where the same Customs Comprehensive Guarantee is held for both TA and deferred payment, code C505 is only required once in DE 2/3. If a separate comprehensive guarantee is held for the TA 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
C600	e.g., GB	FZ	The Free Zone authorisation number.

Deferment only

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	e.g., 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	e.g., 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 to pay or secure customs duty, both codes C505 and C506 must be declared. They are not required for deferment when it is only being used to pay/ secure other taxes.

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 either:

• defer the payment of the customs duty and other charges (for example, excise duty)
• 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	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 SDP is being used).

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

• Authorisation by Customs Declaration for Special Procedures

For all other authorisations:

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

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

*CGU is required when a comprehensive guarantee is held for temporary admissions (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 TEA/ TEAH is only required when a full authorisation is held. Where Authorisation Type Code TEAH is used, Additional Procedure Code D25 must be declared in DE 1/11.

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 total amount of revenue, against each tax type (DE 4/3), that would be payable if the goods were to be released to free circulation.

Payable Tax Amount (DE 4/6): (For use on TA with partial relief declarations only)

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

Enter the amount of revenue due initially payable (3% of the potential revenue payable, see DE 4/4) against each tax type (see DE 4/3).

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 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 goods on their entry to TA.

Location of Goods (DE 5/23):

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

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

Supervising Customs Office (DE 5/27):

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

For fully authorised traders, the Supervising Customs Office shown on the authorisation for TA or
where an authorisation is granted under ‘Authorisation by Customs Declaration’, enter the SPOFF code ‘GBSFY001’ National Temporary Admission Seat (NTAS).

Guarantee Type (DE 8/2):

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

For full TA authorisation holders either enter code:

• ‘0’ (where a comprehensive guarantee waiver is held)
• ‘1’ (where a comprehensive guarantee is held)

Where guarantees are not required for:

• Article 221 — disaster relief material intended for State approved bodies
• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution
• Article 228(b) — packings imported empty

Please see the Security Required notes at the end of this Procedure Code for further completion instructions.

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 TA authorisation holders enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

Where guarantees are not required for:

• Article 221 — disaster relief material intended for State approved bodies
• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution
• Article 228(b) — packings imported empty

Please see the Security Required notes at the end of this Procedure Code for further completion instructions.

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 5378:

Union Additional Procedure Codes:

D01-D03* , D05-D13* , D15-D30* , D51* , F15

*One of the Additional Procedure Codes D01-D03, D05-D13, D15-D30 or D51 must be declared. Only one D series Additional Procedure Code is permitted per item.

National Additional Procedure Codes:

None.

Notes:

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.

• the TA authorisation may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration)
• anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003
• goods entered to this procedure code are not eligible for any preferential rate of duty shown in the UK Trade Tariff: preferential trade arrangements for countries outside the EU
• entry under this procedure code is an undertaking by the importer/agent to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief are not met
• Procedure Codes on a Customs declaration must all be in the same declaration category e.g., H3
• agents must have prior written approval from the authorisation holder to enter goods to TA on their behalf and ensure a copy of the declaration is returned to the holder
• for TA with partial relief: 3% of the revenue suspended will be payable each month the goods remain under TA. The amount of revenue paid will not exceed the total amount due had the goods originally been released to free circulation
• entry under this Procedure Code is a declaration that:
  • the goods are eligible for removal from a FZ
  • the goods will be removed from the FZ 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
  • all other conditions and requirements associated with removal from the FZ procedure will be met
• all items on the customs declaration must be being removed from the same FZ and have the previous procedure code of 78 (as the third and fourth digit) in DE 1/10 (Procedure Code)

Security required:

Security is needed for all TA reliefs except where relief is claimed under Commission Delegated Regulation (EU) 2446/2015:

• Article 221 — disaster relief material intended for State approved bodies. Enter:

  • Code ‘D06’ in DE 1/11 (Additional Procedure Code)
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘8’ must be declared in DE 8/2 (Guarantee Type)
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)

• Article 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution:

  • Code ‘D07’ in DE 1/11 (Additional Procedure Code)
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘8’ must be declared in DE 8/2 (Guarantee Type)
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)

• Article 228(b) — packings imported empty:

  • Code ‘D15’ in DE 1/11 (Additional Procedure Code)
  • GBCGUguaranteenotrequired with status code XW in DE 2/3 (document codes)
  • Code ‘F’ must be declared in DE 8/2 (Guarantee Type)
  • ‘guaranteenotrequired’ entered in DE 8/3 (Guarantee Reference)