Guidance

Requested Procedure 21: Temporary Export under Outward Processing

Updated 6 July 2024

This Appendix contains the specific completion rules instructions for the 21-series Procedure Codes for Data Element (DE) 1/10 for Exports.

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:

2100
2144
2151
2154

Notes:

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

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

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

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

General declaration completion notes

Where 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. This restriction does not apply to DE 7/10 and DE 7/18 where seals information is required for pre-departure declarations
• Information must be entered at item level where it differs for even a single goods item

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.

2100:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Exports. 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 Exporter 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.

This procedure code is used for the temporary exportation of Union goods or goods in free circulation and home use goods under the Outward Processing (OP) procedure where the goods have not been subject to any previous procedure (Council Regulation (EU) No., Article 259 - 262).

The goods temporarily exported under this procedure should be intended for processing outside the territory of the Customs Union prior to a subsequent claim to duty relief on their re-importation.

Conditions for Use:

An OP authorisation is required 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’.

Evidence must be held and made available to Customs on request, demonstrating the audit trail between the temporarily exported goods and the subsequent re-importation of the compensating products.

Goods may be re-imported by a different person to the exporter named in DE 3/1 or 3/2 of this export declaration.

VAT relief cannot be claimed if it is intended that the goods will be sold whilst outside the European Union.

This procedure code should not be used for goods falling within the remit of DE 1/10 Requested Procedure Code 22.

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

Restrictions on usage:

OP may not be used for any of the following goods:

• in customs, excise or VAT suspense
• whose export gives rise to repayment or remission of import duty
• whose export gives rise to export refunds
• where a financial advantage other than refunds is granted under the CAP by virtue of the export of those goods. Any refunds claimed at the time of exportation will need to be repaid at re-import of the associated revenue paid prior to release.

Where VAT relief is intended to be claimed at re-import, VATZ must not be declared in DE 6/17 on the export declaration.

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

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 OP.

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

Authorisation by Customs Declaration may only be claimed where the entry to and discharge of the special procedure occur within the same Member State. Please refer to ‘Pay less or no duty on goods you store, repair, process or temporarily use’: Special Procedures, for additional requirements relating to the use of Authorisations by Customs Declaration (simplified authorisation).

Where the additional declaration type used in DE 1/2 is: A, one of the following applies:

• Where the goods are being exported via an arrived only export Goods Vehicle Movement System (GVMS) location and a Customs Supervised Exports (CSE) authorisation is not being used, DE 3/39 must include authorisation type code EXRR.
• A Customs Supervised Exports authorisation is being used, DE 3/39 must include authorisation type code CSE. If a CSE authorisation is being used for an export via an arrived only export GVMS location, then DE 3/39 must not include EXRR.
• Where goods are being exported from GB as Merchandise in Baggage, DE 3/39 must include authorisation type code MIB.

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

Notices:

Check if you need to declare goods you bring into or take out of the UK

Information can be found on OP on GOV.UK:

Apply to pay less duty on goods you export to process or repair
Pay less or no duty on goods you store, repair, process or temporarily use
VAT on goods exported from the UK (VAT Notice 703)

Declaration category:

B2.

Declaration Type (DE 1/1):

Enter code: EX.

Additional Declaration Type (DE 1/2):

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

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

For exports, the MUCR (using document type code MCR) and the DUCR (using document type code DCR) and any associated part numbers (document type code DCS), must always be declared at header level.

Other previous document type codes may be declared at either header or item level. Please refer to CDS Declaration Completion Instructions for Exports, DE 2/1 for details.

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	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).	—
Z	MCR (to represent the MUCR).	Enter the MUCR assigned to the goods.	Enter the goods item number from the goods manifest.

Additional Information (DE 2/2):

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

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

The following AI codes 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’ for claims to enter the goods to Outward Processing (OP) using ABD Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes for other 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 OP 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.
Means of identifying the exported goods in the re-imported compensating products.	GEN39	Enter the details for identifying the exported goods as agreed in the authorisation. e.g. Declare Docket number/Reference Number/Serial Number on all documents to evidence the audit trails.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Export, re-export or dispatch from a special procedure of goods of non-statistical interest.	NSTAT	Enter: ‘NON-STAT’

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, C676 to be declared when CSE is being used. Where authorisation document codes are declared in DE 2/3, 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).

Document code	Document identifier:	Document status
C604	INF2 reference number.	Use document status code AE if authorised for globalised INF2s (certification not required). Otherwise, use status code AC if certification is required.

Required by holders of a full OP authorisation only:

Enter the OP authorisation:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C019	e.g. GB	OPO	OP authorisation 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, CSE to be declared when Customs Supervised Exports is being used).

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

• Authorisation by Customs Declaration for Special Procedures

For all other authorisations:

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

Authorisation type	Authorisation type code	Identifier
Outward Processing	OPO*	The EORI number of the authorisation holder of OP at export.

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

Where goods are being exported from GB as Merchandise in Baggage, the following code must be declared in DE 3/39:

Authorisation type	Authorisation type code	Identifier
Merchandise in Baggage	MIB*	Enter the EORI number of the Exporter.

*MIB is not permitted for exports from Northern Ireland.

The following code must be declared in DE 3/39 where an arrived export declaration is made at one of the listed locations (where CSE is not held).

For more information read Locations you need to submit an ‘arrived’ export declaration before moving goods.

Code	Description
EXRR	Submission of an arrived export declaration (where CSE Authorisation is not held)

Location of Goods (DE 5/23):

For goods being exported via a GVMS location, including arrived only GVMS locations, enter the appropriate goods location code from Appendix 16S: DE 5/23: Goods Location Codes: Goods Vehicle Movement Service.

For more information read Locations you need to submit an ‘arrived’ export declaration before moving goods.

Where Merchandise in Baggage (MIB) is being used to export goods, the location code declared in DE 5/23 for the arrived declaration should be the code for the port or airport that the goods will be exported through. This must not be a GVMS location code. Every location which has a GVMS location code, will have an alternative non-GVMS location code which can be used for MIB consignments.

For goods placed under the export procedure inland (i.e. CSE) enter the appropriate goods location code from Appendix 16L: DE 5/23: Goods Location Codes: CSE.

Where CSE is not being used, or where goods are not being exported at an arrived export declaration location, enter the location details as follows:

On pre-lodged declarations, the goods location should be declared, for the appropriate type of authorisation held, as detailed in the table below:

Type of Authorisation held	Location Type Identifier	Location Details
Full OP	GBBYOP	Followed by the OP authorisation number.
Authorisation by Customs Declaration	Enter ‘GBBYPOABD’	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.

On presentation and arrival at the UK border, the pre-lodged export declaration should be updated to show the border location of presentation.

Enter the location details appropriate to the border location where the goods are being arrived, using the appropriate code from Appendices 16A to 16H and 16J to 16L and 16R to 16S: DE 5/23: Goods Location Codes.

Supervising Customs Office (DE 5/27)

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

For fully authorised traders, the Supervising Customs Office shown on the authorisation for OP, or:

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

Statistical Value (DE 8/6):

DE 8/6 (statistical value) should only be completed in circumstances where there is no sales contract.

The statistical value must be declared in GBP (£ sterling) as the value of the unprocessed products.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 2100:

Union Additional Procedure Codes:

None

National Additional Procedure Codes:

000, 0GD, 1MB*, 46P

*APC 1MB is not permitted for exports from Northern Ireland.

Notes:

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

• Entry under this procedure code is an undertaking by the Exporter to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been declared appropriately.
• Entry under this procedure code is an undertaking by the Exporter/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 OP are not met.
• If any of these criteria are not demonstrated to the satisfaction of HMRC then the duty relieved upon re-importation will be payable and a penalty may also be charged.
• Procedure Codes on a Customs declaration must all be in the same declaration category e.g. B2.
• Agents must have prior written approval from the authorisation holder to enter goods to OP on their behalf and ensure a copy of the declaration is returned to the holder.
• Entry under this Procedure Code is a declaration that:
  • The goods are eligible to be entered to OP.
  • All other conditions and requirements associated with using OP will be met.

Additional documents needed:

• Form INF 2 is available to support claim to OP.
• Documentary evidence of the identity and value of the temporarily exported goods.

VAT

Where VAT relief is intended to be claimed at re-import:

• VAT relief cannot be claimed if the goods were sold while temporarily exported outside the European Union.
• VATZ must not be declared in DE 6/17 on the export declaration.
• Evidence must be held that the goods were VAT paid at the time of exportation.

Where goods are zero rated at export:

• VAT relief cannot be claimed at re-importation.
• The terms and conditions stipulated in VAT on goods exported from the UK (VAT Notice 703) must be met.
• Documentary evidence of export is needed to support the claim to VAT zero-rating.
• The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.
• If evidence of export is not obtained within the specified period, then the supply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see VAT on goods exported from the UK (VAT Notice 703).

Security Required

–

Excise:

Whilst excise goods may be exported under this procedure code:

• Relief of excise duty is not available under OP.
• They must not be in excise duty suspense at the time of exportation.
• They will not be eligible for excise duty relief at re-importation.

2144:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Exports. 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 Exporter 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.

This procedure code is used for the temporary exportation of goods under the Outward Processing (OP) procedure for goods previously entered to end use (Council Regulation (EU) No. 952/2013, Articles 254 (end use) and 259 – 262 (OP)).

The goods temporarily exported under this procedure should be intended for processing outside the territory of the Customs Union prior to a subsequent claim to duty relief on their re-entry to end use at re-importation.

Conditions for Use:

An OP authorisation is required 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 end use authorisation, valid at the time the goods were originally entered to end use, 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’.

Evidence must be held and made available to Customs on request, demonstrating the audit trail between the temporarily exported goods and the subsequent re-importation of the compensating products.

Goods may be re-imported by a different person to the exporter named in DE 3/1 or 3/2 of this export declaration.

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

This procedure can only be used where:

• goods were released to free circulation under a duty exemption or at a reduced rate of duty by virtue of their end use and
• the end use requirement has not been fulfilled.

This procedure code should not be used for goods falling within the remit of DE 1/10 Requested Procedure Code 22.

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

Restrictions on usage:

The temporarily exported goods must be placed back under end use following their re-importation.

OP may not be used for any of the following goods:

• In excise duty suspense
• whose export gives rise to repayment or remission of import duty
• whose export gives rise to export refunds
• where a financial advantage other than refunds is granted under the CAP by virtue of the export of those goods. Any refunds claimed at the time of exportation will need to be repaid at re-import of the associated revenue paid prior to release.

Where VAT relief was claimed at the time of original importation, VATZ must not be entered in DE 6/17.

Where VAT relief is intended to be claimed at re-import, VATZ must not be declared in DE 6/17 on the export declaration.

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

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 OP.

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 originally entered to end use.

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

Authorisation by Customs Declaration may only be claimed where the entry to and discharge of the special procedure occur within the same Member State. Please refer to ‘Pay less or no duty on goods you store, repair, process or temporarily use’: Special Procedures, for additional requirements relating to the use of Authorisations by Customs Declaration (simplified authorisation).

Where the additional declaration type used in DE 1/2 is: A, one of the following applies:

• Where the goods are being exported via an arrived only export GVMS location and a CSE authorisation is not being used, DE 3/39 must include authorisation type code EXRR.
• A Customs Supervised Exports authorisation is being used, DE 3/39 must include authorisation type code CSE. If a CSE authorisation is being used for an export via an arrived only export GVMS location, then DE 3/39 must not include EXRR.
• Where goods are being exported from GB as Merchandise in Baggage, DE 3/39 must include authorisation type code MIB.

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

Notices:

Check if you need to declare goods you bring into or take out of the UK

Information can be found on OP on GOV.UK:

Apply to pay less duty on goods you export to process or repair
Pay less or no duty on goods you store, repair, process or temporarily use

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

Apply to pay less duty on goods you import for specific uses
Pay less or no duty on goods you store, repair, process or temporarily use
VAT on goods exported from the UK (VAT Notice 703)

Declaration category:

B2.

Declaration Type (DE 1/1):

Enter code: EX.

Additional Declaration Type (DE 1/2):

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

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

For exports, the MUCR (using document type code MCR) and the DUCR (using document type code DCR) and any associated part numbers (document type code DCS), must always be declared at header level.

Other previous document type codes may be declared at either header or item level. Please refer to CDS Declaration Completion Instructions for Exports, DE 2/1 for details.

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	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).	—
Z	MRN (Declaration/ notification).	Enter the MRN of the declaration used to originally enter the goods to end use.	Enter the goods item number from the previous document.
Z	MCR (to represent the MUCR).	Enter the MUCR assigned to the goods.	Enter the goods item number from the goods manifest.

Additional Information (DE 2/2):

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

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

The following AI codes 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 OP using ABD. Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes for other 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 OP 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 claim OP.
Means of identifying the exported goods in the re-imported compensating products.	GEN39	Enter the details for identifying the exported goods as agreed in the authorisation. e.g. Declare Docket number/Reference Number/Serial Number on all documents to evidence the audit trails.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Export, re-export or dispatch from a special procedure of goods of non-statistical interest.	NSTAT	Enter: ‘NON-STAT’

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, C676 to be declared when CSE is being used. Where authorisation document codes are declared in DE 2/3, 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).

Document code	Document identifier:	Document status
C604	INF2 reference number.	Use document status code AE if authorised for globalised INF2s (certification not required). Otherwise, use status code AC if certification is required.

Required by holders of a full OP authorisation only:

Enter the OP authorisation:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C019	e.g. GB	OPO	OP authorisation number.

Required by holders of a full end use authorisation only:

The following codes should be declared in DE 2/3 (as applicable) where a full authorisation was held at the time the goods were originally entered to end use:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C990 (refers to end-use authorisation for ships and platforms)	e.g., GB	EUS	Enter the end-use authorisation number.
N990 (refers to end-use authorisation other than for ships and platforms)	e.g., GB	EUS	Enter the end-use authorisation 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, CSE to be declared when Customs Supervised Exports is being used).

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

• Authorisation by Customs Declaration for Special Procedures.

For all other authorisations:

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

Authorisation type	Authorisation type code	Identifier
Outward Processing	OPO*	The EORI number of the authorisation holder of OP at export.
End-use relief	EUS**	Enter the EORI number of the authorisation holder for end use.

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

**Code EUS is only required when a full authorisation was held at the time the goods were originally entered to end use.

Where goods are being exported from GB as Merchandise in Baggage, the following code must be declared in DE 3/39:

Authorisation type	Authorisation type code	Identifier
Merchandise in Baggage	MIB*	Enter the EORI number of the Exporter.

*MIB is not permitted for exports from Northern Ireland.

The following code must be declared in DE 3/39 where an arrived export declaration is made at one of the listed locations (where CSE is not held).

For more information read Locations you need to submit an ‘arrived’ export declaration before moving goods.

Code	Description
EXRR	Submission of an arrived export declaration (where CSE Authorisation is not held)

Location of Goods (DE 5/23):

For goods being exported via a GVMS location, including arrived only GVMS locations, enter the appropriate goods location code from Appendix 16S: DE 5/23: Goods Location Codes: Goods Vehicle Movement Service.

For more information read Locations you need to submit an ‘arrived’ export declaration before moving goods.

Where Merchandise in Baggage (MIB) is being used to export goods, the location code declared in DE 5/23 for the arrived declaration should be the code for the port or airport that the goods will be exported through. This must not be a GVMS location code. Every location which has a GVMS location code, will have an alternative non-GVMS location code which can be used for MIB consignments.

For goods placed under the export procedure inland (i.e. CSE) enter the appropriate goods location code from Appendix 16L: DE 5/23: Goods Location Codes: CSE.

Where CSE is not being used, enter the location details as follows:

On pre-lodged declarations, the goods location should be declared, for the appropriate type of authorisation held, as detailed in the table below:

Type of Authorisation held	Location Type Identifier	Location Details
Full End Use	GBBYEU	Followed by the End Use authorisation number.
Authorisation by Customs Declaration for end use	Enter ‘GBBYEUABD’.	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.

On presentation and arrival at the UK border, a pre-lodged export declaration should be updated to show the border location of presentation.

Enter the location details appropriate to the border location where the goods are being arrived, using the appropriate code from Appendices 16A to 16H and 16J to 16L and 16R to 16S: DE 5/23: Goods Location Codes.

Supervising Customs Office (DE 5/27):

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

For fully authorised traders, the Supervising Customs Office shown on the authorisation for OP, or:

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

Statistical Value (DE 8/6):

The statistical value is only required where there will be no sale of the goods during their temporary export. The statistical value must include:

• The value of the previously imported unprocessed end use goods and
• The value added in the Union from the end use procedure

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 2144

Union Additional Procedure Codes:

None

National Additional Procedure Codes:

000, 0MG, 1MB*, 1SW, 46P

*APC 1MB is not permitted for exports from Northern Ireland.

Notes:

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

• Entry under this procedure code is an undertaking by the Exporter to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been declared appropriately.
• Entry under this procedure code is an undertaking by the Exporter/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 OP and end use are not met.
• If any of these criteria are not demonstrated to the satisfaction of HMRC then the duty relieved upon re-importation will be payable and a penalty may also be charged.
• Procedure Codes on a Customs declaration must all be in the same declaration category e.g. B2.
• Agents must have prior written approval from the authorisation holder to enter goods to OP on their behalf and ensure a copy of the declaration is returned to the holder.
• Agents must have prior written approval from the authorisation holder to enter goods to end use on their behalf and ensure a copy of the declaration is returned to the holder.
• Entry under this Procedure Code is a declaration that:
  • The goods are eligible to be entered to OP.
  • The goods have not fulfilled their end use requirements.
  • The goods will be placed back under end use at re-import.
  • All other conditions and requirements associated with claiming OP and end use procedure will be met.

Additional documents needed:

• Form INF 2 is available to support claim to OP.
• Documentary evidence of the identity and value of the temporary exported goods.
• Where the end use authorisation was granted at the time of original import under the Authorisation by Customs Declaration a copy of the authorisation letter issued by NIRU must be provided to Customs (on request) unless the MRN details of the end use original import declaration have been declared in DE 2/1 (Previous Documents).

VAT

Where VAT relief was claimed at the time of original importation, VATZ must not be entered in DE 6/17.

Where VAT relief is intended to be claimed at re-import:

• Evidence must be held that the goods were VAT paid at the time of exportation.
• VAT relief cannot be claimed if the goods were sold while temporarily exported outside the European Union.
• VATZ must not be declared in DE 6/17 on the export declaration.

Where goods are zero rated at export:

• VAT relief cannot be claimed at re-importation.
• The terms and conditions stipulated in VAT on goods exported from the UK (VAT Notice 703) must be met.
• Documentary evidence of export is needed to support the claim to VAT zero-rating.
• The UK supplier must ensure that they obtain and keep official or commercial evidence for all consignments.
• If evidence of export is not obtained within the specified period, then the supply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see VAT on goods exported from the UK (VAT Notice 703).

Security Required

–

Excise

Whilst excise goods may be exported under this procedure code:

• Relief of excise duty is not available under OP.
• They must not be in excise duty suspense at the time of exportation.
• They will not be eligible for excise duty relief at re-importation.

2151:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Exports. 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 Exporter 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.

This procedure code is used for the temporary exportation of non-Union goods under the Outward Processing (OP) procedure for goods previously entered to Inward Processing (IP) (Council Regulation (EU) No. 952/2013, Articles 256 (IP) and 259 – 262 (OP)).

The goods temporarily exported under this procedure should be intended for processing outside the territory of the Customs Union prior to their subsequent re-entry to IP at re-importation.

Conditions for Use:

An OP authorisation is required 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 IP authorisation, valid at the time the goods were originally 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’.

Evidence must be held and made available to Customs on request, demonstrating the audit trail between the temporarily exported goods and the subsequent re-importation of the compensating products.

Goods may be re-imported by a different person to the exporter named in DE 3/1 or 3/2 of this export declaration.

Temporary export of IP excise goods under OP:

Goods being declared using a Single Transport Contract (STC) must be covered by an Excise Movement Control System (EMCS) declaration.

Exporters must not allow goods to leave their premises without a valid EMCS declaration (eAD – electronic Administrative Document) or EMCS Fallback Document (FAD). The only exception to this is where goods are declared under Customs Supervised Exports (CSE) for direct export.

The eAD/ FAD must be cross referenced by entering the ARC into DE 2/3 of the export declaration.

An ARC number is not required in DE 2/3, where CSE is being used on a direct export only.

Excise guarantee details must be declared in DE 8/2 (Guarantee Type) and 8/3 (Guarantee Reference) where no ARC number is provided in DE 2/3.

Discharge of the movement will be achieved when the Exporter has received a report of export issued by HMRC via EMCS. Guarantors should be aware that until the movement is discharged their liability for the excise duty remains.

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

Restrictions on usage:

OP may not be used for any of the following goods:

• whose export gives rise to repayment or remission of import duty
• whose export gives rise to export refunds
• where a financial advantage other than refunds is granted under the CAP by virtue of the export of those goods. Any refunds claimed at the time of exportation will need to be repaid at re-import of the associated revenue paid prior to release.

VATZ must not be entered in DE 6/17 when using this procedure code.

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

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 OP.

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.

This procedure code is only to be used where the IP goods are being temporarily exported and will be re-entered to IP on their re-importation.

For permanent exportation for IP goods, procedure code 3151 should be used.

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

Authorisation by Customs Declaration may only be claimed where the entry to and discharge of the special procedure occur within the same Member State. Please refer to ‘Pay less or no duty on goods you store, repair, process or temporarily use’: Special Procedures, for additional requirements relating to the use of Authorisations by Customs Declaration (simplified authorisation).

Where the additional declaration type used in DE 1/2 is: A, one of the following applies:

• Where the goods are being exported via an arrived only export GVMS location and a CSE authorisation is not being used, DE 3/39 must include authorisation type code EXRR.
• A Customs Supervised Exports authorisation is being used, DE 3/39 must include authorisation type code CSE. If a CSE authorisation is being used for an export via an arrived only export GVMS location, then DE 3/39 must not include EXRR.
• Where goods are being exported from GB  as Merchandise in Baggage, DE 3/39 must include authorisation type code MIB.

CSE may not be used for excise suspense goods for indirect exports unless an EMCS declaration is provided.

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

Notices:

Check if you need to declare goods you bring into or take out of the UK

Information can be found on OP on GOV.UK:

Apply to pay less duty on goods you export to process or repair
Pay less or no duty on goods you store, repair, process or temporarily use

Information can be found on IP 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:

B2.

Declaration Type (DE 1/1):

Enter code: EX.

Additional Declaration Type (DE 1/2):

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

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

For exports, the MUCR (using document type code MCR) and the DUCR (using document type code DCR) and any associated part numbers (document type code DCS), must always be declared at header level.

Other previous document type codes may be declared at either header or item level. Please refer to CDS Declaration Completion Instructions for Exports, DE 2/1 for details.

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 originally 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).	—
Z	MCR (to represent the MUCR).	Enter the MUCR assigned to the goods.	Enter the goods item number from the goods manifest.

Additional Information (DE 2/2):

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

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

The following AI codes 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.	00100	Enter ‘Simplified authorisation’ to enter the goods to Inward Processing (IP) using ABD. Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes for other 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 IP 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.
Excise Registered Consignee.	ECONE	Enter the Identification number of the excise registered consignee.
Means of identifying the exported goods in the re-imported compensating products.	GEN39	Enter the details for identifying the exported goods as agreed in the authorisation. e.g. Declare Docket number/Reference Number/Serial Number on all documents to evidence the audit trails.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Use with A.86(3) UCC debt rules only: Declaration that the IP authorisation holder is using the Council Regulation (EU) No. 952/2013, Article 86(3) customs debt rules. This AI code must be used with DE 1/11 Additional Procedure Code F44. See Appendix 2: DE 1/11 Additional Procedure Code notes for details.	GEN86	Enter ‘Article 86(3)’.
Export, re-export or dispatch from a special procedure of goods of non-statistical interest	NSTAT	Enter: ‘NON-STAT’

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, C676 to be declared when CSE is being used. Where authorisation document codes are declared in DE 2/3, 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).

Document code	Document identifier:	Document status
C604	INF2 reference number.	Use document status code AE if authorised for globalised INF2s (certification not required). Otherwise, use status code AC if certification is required.

Required by holders of a full OP authorisation only:

Enter the OP authorisation:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C019	e.g. GB	OPO	OP authorisation number.

Required by holders of a full IP 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	IP authorisation number.

Excise Movement Reference Number:

Document code C651/ C658 and a corresponding ARC number is not required in DE 2/3, where CSE is being used for direct exports only.

Excise guarantee details must be declared in DE 8/2 (Guarantee Type) and 8/3 (Guarantee Reference) where no ARC number is provided in DE 2/3.

Document code	Document identifier	Document status
C651	Enter the ARC number of the e-AD	Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for harmonised declarations for definitions): AE, AP, GE, LE, LP, UE.

Document Code C658 may be used in place of C651 where EMCS fallback is being used.

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, CSE to be declared when Customs Supervised Exports is being used).

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

• Authorisation by Customs Declaration for Special Procedures.

For all other authorisations:

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

Authorisation type	Authorisation type code	Identifier
Outward Processing	OPO*	The EORI number of the authorisation holder of OP at export.
Inward Processing	IPO**	The EORI number of the authorisation holder of IP at the time of entry to the procedure.

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

**Code IPO is only required when a full authorisation was held at the time the goods were originally entered to IP.

Where goods are being exported from GB as Merchandise in Baggage, the following code must be declared in DE 3/39:

Authorisation type	Authorisation type code	Identifier
Merchandise in Baggage	MIB*	Enter the EORI number of the Exporter.

*MIB is not permitted for exports from Northern Ireland.

The following code must be declared in DE 3/39 where an arrived export declaration is made at one of the listed locations (where CSE is not held).

For more information read Locations you need to submit an ‘arrived’ export declaration before moving goods.

Code	Description
EXRR	Submission of an arrived export declaration (where CSE Authorisation is not held)

Location of Goods (DE 5/23):

For goods being exported via a GVMS location, including arrived only GVMS locations, enter the appropriate goods location code from Appendix 16S: DE 5/23: Goods Location Codes: Goods Vehicle Movement Service.

For more information read Locations you need to submit an ‘arrived’ export declaration before moving goods.

Where Merchandise in Baggage (MIB) is being used to export goods, the location code declared in DE 5/23 for the arrived declaration should be the code for the port or airport that the goods will be exported through. This must not be a GVMS location code. Every location which has a GVMS location code, will have an alternative non-GVMS location code which can be used for MIB consignments.

For goods placed under the export procedure inland (i.e. CSE) enter the appropriate goods location code from Appendix 16L: DE 5/23: Goods Location Codes: CSE.

Where CSE is not being used, or where goods are not being exported at an arrived export declaration location, enter the location details as follows:

On pre-lodged declarations, the goods location should be declared, for the appropriate type of authorisation held, as detailed in the table below:

Type of Authorisation held	Location Type Identifier	Location Details
Full IP	GBBYIP	Followed by the IP authorisation number.
Authorisation by Customs Declaration for IP	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.

On presentation and arrival at the UK border, the pre-lodged export declaration should be updated to show the border location of presentation.

Enter the location details appropriate to the border location where the goods are being arrived, using the appropriate code from Appendices 16A to 16H and 16J to 16L and 16R to 16S: DE 5/23: Goods Location Codes.

Supervising Customs Office (DE 5/27)

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

For fully authorised traders, the Supervising Customs Office shown on the authorisation for OP, or:

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

Guarantee Type (DE 8/2)

Where no ARC number has been provided in DE 2/3, enter code ‘X’ to state an excise guarantee is held and being used to secure this movement.

Where an ARC number is declared in DE 2/3, this data element may be left blank.

Guarantee Reference (DE 8/3)

Where no ARC number has been provided in DE 2/3, enter the reference number of the excise guarantee.

Where an ARC number is declared in DE 2/3, this data element may be left blank.

Statistical Value (DE 8/6):

The statistical value is only required where there is no sales contract relating to the processing of the goods. The statistical value must include:

• The value of the previously imported unprocessed goods and
• The value added in the Union from processing

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 2151:

Union Additional Procedure Codes:

B51, B52, F44

National Additional Procedure Codes:

000, 0GD, 1MB*, 46P, 48P

*APC 1MB is not permitted for exports from Northern Ireland.

Notes:

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

• Entry under this procedure code is an undertaking by the Exporter to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been declared appropriately.
• Entry under this procedure code is an undertaking by the Exporter/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 OP and IP are not met.
• If any of these criteria are not demonstrated to the satisfaction of HMRC then the revenue suspended upon re-importation will be payable and a penalty may also be charged.
• Procedure Codes on a Customs declaration must all be in the same declaration category e.g. B2.
• Code F44 may not be used on the declaration to temporarily export the goods unless F44 was also quoted on the original declaration (in DE 1/11 (Additional Procedure Code) placing the goods under IP.
• If the goods were first entered to IP in another member state, you must use Procedure Code 2154 instead.
• Agents must have prior written approval from the authorisation holder to enter goods to OP on their behalf and ensure a copy of the declaration is returned to the holder.
• Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder.
• This procedure code is only to be used where the IP goods are being temporarily exported and will be re-entered to IP on their re-importation.
• For permanent exportation for IP goods, procedure code 3151 should be used instead.
• Entry under this Procedure Code is a declaration that:
  • The goods are eligible to be entered to OP.
  • The goods will be placed back under IP at re-import.
  • All other conditions and requirements associated with using OP and IP will be met.

Additional documents needed:

• Form INF 2 is available to support claim to OP.
• Documentary evidence of the identity and value of the temporarily exported goods.
• Where the IP authorisation was granted at the time of original import under the Authorisation by Customs Declaration a copy of the authorisation letter issued by NIRU must be provided to Customs (on request) unless the MRN details of the IP original import declaration have been declared in DE 2/1 (Previous Documents).

VAT

VATZ must not be entered in DE 6/17 when using this procedure code.

Failure to re-enter the goods to IP will result in any suspended VAT becoming due on re-importation.

Security Required

Financial security is mandatory. Details of the movement guarantee must be declared in field 11 of the eAD/ FAD except where using CSE for direct exports only.

Excise

• Failure to re-enter the goods to IP will result in any suspended excise duty becoming due on re-importation.
• Financial security is mandatory for excise duty suspense goods.
• Guarantors should be aware that until the movement is discharged their liability for the excise duty remains extant.
• Exporters must not allow goods to leave their premises without a valid EMCS declaration (eAD) or EMCS FAD. The only exception to this is where goods are declared under CSE for direct export.
• Goods being declared using a STC must be covered by an EMCS declaration.

For movements under an eAD/ FAD:

• Details of the movement /guarantee must be declared in field 11 of the eAD/ FAD.
• The eAD/ FAD must be cross referenced by entering the ARC into DE 2/3 of the export declaration.
• CSE may not be used for indirect exports unless an EMCS declaration is made and an eAD/ FAD cross reference provided in DE 2/3.

CSE Direct Exports:

• Regulation 63A of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 requires the details of the movement guarantee to be shown on the export declaration.
• Excise guarantee details must be declared in DE 8/2 (Guarantee Type) and 8/3 (Guarantee Reference).
• An ARC number is not required in DE 2/3, where CSE is being used for direct exports only.

2154:

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Exports. 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 Exporter 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.

This procedure code is used for the temporary exportation of non-Union goods under the Outward Processing (OP) procedure for goods have been previously entered to Inward Processing (IP) in another Member State (Council Regulation (EU) No. 952/2013, Articles 256 (IP) and 259 – 262 (OP)).

The goods temporarily exported under this procedure should be intended for processing outside the territory of the Customs Union prior to their subsequent re-entry to IP at re-importation.

Conditions for Use:

An OP authorisation is required 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 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’.

Evidence must be held and made available to Customs on request, demonstrating the audit trail between the temporarily exported goods and the subsequent re-importation of the compensating products.

Goods may be re-imported by a different person to the exporter named in DE 3/1 or 3/2 of this export declaration.

Temporary export of IP excise goods under OP:

Goods being declared using a Single Transport Contract (STC) must be covered by an Excise Movement Control System (EMCS) declaration.

Exporters must not allow goods to leave their premises without a valid EMCS declaration (eAD – electronic Administrative Document) or EMCS Fallback Document (FAD). The only exception to this is where goods are declared under Customs Supervised Exports (CSE) for direct export.

The eAD/ FAD must be cross referenced by entering the ARC into DE 2/3 of the export declaration.

An ARC number is not required in DE 2/3, where CSE is being used on a direct export only.

Excise guarantee details must be declared in DE 8/2 (Guarantee Type) and 8/3 (Guarantee Reference) where no ARC number is provided in DE 2/3.

Discharge of the movement will be achieved when the Exporter has received a report of export issued by HMRC via EMCS. Guarantors should be aware that until the movement is discharged their liability for the excise duty remains.

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

Restrictions on usage:

OP may not be used for any of the following goods:

• whose export gives rise to repayment or remission of import duty
• whose export gives rise to export refunds
• where a financial advantage other than refunds is granted under the CAP by virtue of the export of those goods. Any refunds claimed at the time of exportation will need to be repaid at re-import of the associated revenue paid prior to release.

VATZ must not be entered in DE 6/17 when using this procedure code.

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

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 OP.

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

This procedure code is only to be used where the IP goods are being temporarily exported and will be re-entered to IP on their re-importation.

For permanent exportation for IP goods, procedure code 3154 should be used.

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

Authorisation by Customs Declaration may only be claimed where the entry to and discharge of the special procedure occur within the same Member State. Please refer to ‘Pay less or no duty on goods you store, repair, process or temporarily use’: Special Procedures, for additional requirements relating to the use of Authorisations by Customs Declaration (simplified authorisation).

Where the additional declaration type used in DE 1/2 is: A, one of the following applies:

• Where the goods are being exported via an arrived only export GVMS location and a CSE authorisation is not being used, DE 3/39 must include authorisation type code EXRR.
• A Customs Supervised Exports authorisation is being used, DE 3/39 must include authorisation type code CSE. If a CSE authorisation is being used for an export via an arrived only export GVMS location, then DE 3/39 must not include EXRR.

CSE may not be used for excise suspense goods for indirect exports unless an EMCS declaration is provided.

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

Notices:

Check if you need to declare goods you bring into or take out of the UK

Information can be found on OP on GOV.UK:

Apply to pay less duty on goods you export to process or repair
Pay less or no duty on goods you store, repair, process or temporarily use

Information can be found on IP 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:

B2.

Declaration Type (DE 1/1):

Enter code: EX.

Additional Declaration Type (DE 1/2):

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

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

For exports, the MUCR (using document type code MCR) and the DUCR (using document type code DCR) and any associated part numbers (document type code DCS), must always be declared at header level.

Other previous document type codes may be declared at either header or item level. Please refer to CDS Declaration Completion Instructions for Exports, DE 2/1 for details.

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 originally 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).	—
Z	MCR (to represent the MUCR).	Enter the MUCR assigned to the goods.	Enter the goods item number from the goods manifest.

Additional Information (DE 2/2):

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

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

The following AI codes 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.	00100	* Enter ‘Simplified authorisation’ to enter the goods to Outward Processing (OP) using ABD. Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes for other codes which may be required for the specific operation.
Authorisation by Customs Declaration (ABD) only: Request to place goods to 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 OP 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.
Excise Registered Consignee.	ECONE	Enter the Identification number of the excise registered consignee.
Means of identifying the exported goods in the re-imported compensating products.	GEN39	Enter the details for identifying the exported goods as agreed in the authorisation. e.g. Declare Docket number/Reference Number/Serial Number on all documents to evidence the audit trails.
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Use with A.86(3) UCC debt rules only: Declaration that the IP authorisation holder is using the Council Regulation (EU) No. 952/2013, Article 86(3) customs debt rules. This AI code must be used with DE 1/11 Additional Procedure Code F44. See Appendix 2: DE 1/11 Additional Procedure Code notes for details.	GEN86	Enter ‘Article 86(3)’.
Export, re-export or dispatch from a special procedure of goods of non-statistical interest.	NSTAT	Enter: ‘NON-STAT’

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, C676 to be declared when CSE is being used. Where authorisation document codes are declared in DE 2/3, 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).

Document code	Document identifier:	Document status
C604	INF2 reference number.	Use document status code AE if authorised for globalised INF2s (certification not required). Otherwise, use status code AC if certification is required.

Required by holders of a full OP authorisation only:

Enter the OP authorisation:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C019	e.g. GB	OPO	OP authorisation number.

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	IP authorisation number.

Enter the reference number of the INF1:

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.

Excise Movement Reference Number:

Document code C651/ C658 and a corresponding ARC number is not required in DE 2/3, where CSE is being used for direct exports only.

Excise guarantee details must be declared in DE 8/2 (Guarantee Type) and 8/3 (Guarantee Reference) where no ARC number is provided in DE 2/3.

Document code	Document identifier	Document status
C651	Enter the ARC number of the e-AD	Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for harmonised declarations for definitions): AE, AP, GE, LE, LP, UE.

Document Code C658 may be used in place of C651 where EMCS fallback is being used.

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, CSE to be declared when Customs Supervised Exports is being used).

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

• Authorisation by Customs Declaration for Special Procedures.

For all other authorisations:

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

Authorisation type	Authorisation type code	Identifier
Outward Processing	OPO*	The EORI number of the authorisation holder of OP at export.
Inward Processing	IPO	The EORI number of the authorisation holder of IP at the time of entry to the procedure.

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

The following code must be declared in DE 3/39 where an arrived export declaration is made at one of the listed locations (where CSE is not held).

For more information read Locations you need to submit an ‘arrived’ export declaration before moving goods.

Code	Description
EXRR	Submission of an arrived export declaration (where CSE Authorisation is not held)

Location of Goods (DE 5/23):

For goods being exported via a GVMS location, including arrived only GVMS locations, enter the appropriate goods location code from Appendix 16S: DE 5/23: Goods Location Codes: Goods Vehicle Movement Service.

For goods placed under the export procedure inland (i.e. CSE) enter the appropriate goods location code from Appendix 16L: DE 5/23: Goods Location Codes: CSE.

Where CSE is not being used, or where goods are not being exported at an arrived export declaration location, enter the location details as follows:

On pre-lodged declarations, the goods location should be declared, for the appropriate type of authorisation held, as detailed in the table below:

Type of Authorisation held	Location Type Identifier	Location Details
Full IP	GBBYIP	Followed by the IP authorisation number.

On presentation and arrival at the UK border, the pre-lodged export declaration should be updated to show the border location of presentation.

Enter the location details appropriate to the border location where the goods are being arrived, using the appropriate code from Appendices 16A to 16H and 16J to 16L and 16R to 16S: DE 5/23: Goods Location Codes.

Supervising Customs Office (DE 5/27)

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

For fully authorised traders, the Supervising Customs Office shown on the authorisation for OP, or:

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

Guarantee Type (DE 8/2)

Where no ARC number has been provided in DE 2/3, enter code ‘X’ to state an excise guarantee is held and being used to secure this movement.

Where an ARC number is declared in DE 2/3, this data element may be left blank.

Guarantee Reference (DE 8/3)

Where no ARC number has been provided in DE 2/3, enter the reference number of the excise guarantee.

Where an ARC number is declared in DE 2/3, this data element may be left blank.

Statistical Value (DE 8/6):

The statistical value is only required where there is no sales contract relating to the processing of the goods. The statistical value must include:

• The value of the previously imported unprocessed goods and
• The value added in the Union from processing

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 2154:

Union Additional Procedure Codes:

B51, B52, F44

National Additional Procedure Codes:

000, 46P, 48P

Notes:

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

• Entry under this procedure code is an undertaking by the Exporter to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been declared appropriately.
• Entry under this procedure code is an undertaking by the Exporter/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 OP and IP are not met.
• If any of these criteria are not demonstrated to the satisfaction of HMRC then the revenue suspended upon re-importation will be payable and a penalty may also be charged.
• Procedure Codes on a Customs declaration must all be in the same declaration category e.g. B2.
• 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 temporary export, you must use Procedure Code 2151 instead.
• Agents must have prior written approval from the authorisation holder to enter goods to OP on their behalf and ensure a copy of the declaration is returned to the holder.
• Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder.
• This procedure code is only to be used where the IP goods are being temporarily exported and will be re-entered to IP on their re-importation.
• For permanent exportation for IP goods, procedure code 3154 should be used instead.
• Entry under this Procedure Code is a declaration that:
  • The goods are eligible to be entered to OP.
  • The goods will be placed back under IP at re-import.
  • All other conditions and requirements associated with using OP and IP will be met.

Additional documents needed:

• Form INF 2 is available to support claim to OP.
• Documentary evidence of the identity and value of the temporarily exported goods.

VAT

VATZ must not be entered in DE 6/17 when using this procedure code.

Failure to re-enter the goods to IP will result in any suspended VAT becoming due on re-importation.

Security Required

Financial security is mandatory. Details of the movement guarantee must be declared in field 11 of the eAD/ FAD except where using CSE for direct exports only.

Excise

• Failure to re-enter the goods to IP will result in any suspended excise duty becoming due on re-importation.
• Financial security is mandatory for excise duty suspense goods.
• Guarantors should be aware that until the movement is discharged their liability for the excise duty remains extant.
• Exporters must not allow goods to leave their premises without a valid EMCS declaration (eAD) or EMCS FAD. The only exception to this is where goods are declared under CSE for direct export.
• Goods being declared using a STC must be covered by an EMCS declaration.

For movements under an eAD/ FAD:

• Details of the movement /guarantee must be declared in field 11 of the eAD/ FAD.
• The eAD/ FAD must be cross referenced by entering the ARC into DE 2/3 of the export declaration.
• CSE may not be used for indirect exports unless an EMCS declaration is made and an eAD/ FAD cross reference provided in DE 2/3.

CSE Direct Exports:

• Regulation 63A of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 requires the details of the movement guarantee to be shown on the export declaration.
• Excise guarantee details must be declared in DE 8/2 (Guarantee Type) and 8/3 (Guarantee Reference).
• An ARC number is not required in DE 2/3, where CSE is being used for direct exports only.