Requested Procedure 22: Temporary Export or Dispatch under Outward Processing if not covered by Procedure 21
Updated 6 July 2024
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This publication is available at https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes/requested-procedure-22-temporary-export-or-dispatch-under-outward-processing-if-not-covered-by-procedure-21
This Appendix contains the specific completion rules instructions for the 22-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:
2200
2244
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.
2200:
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 or dispatch of Union goods or goods in free circulation and home use goods under the Outward Processing (OP) procedure for goods not covered by Requested Procedure Code 21 that have not been subject to any previous procedure Council Regulation (EU) No. 952/2013, Articles 259 – 262 (OP)).
The goods temporarily exported or dispatched under this procedure should be intended for processing:
- Outside the territory of the Customs Union or
- Within a Special Fiscal Territory or other territory with which the EU has formed a Customs Union.
This procedure code may be used for:
- The simultaneous application to textile products of the Outward Processing Textiles procedure (OPT) and the economic OP procedure (Regulation (EC) No 3036/94).
- Temporary export or dispatch of goods for repair, processing, adaptation, making up or re-working.
Conditions for Use:
General Conditions:
- This procedure code should not be used for goods falling within the remit of DE 1/10 Requested Procedure Code 21.
- These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).
- Evidence must be held and made available to Customs on request, demonstrating the audit trail between the temporarily exported or dispatched goods and the subsequent re-importation of the compensating products.
Temporary Exports outside the Customs Union where customs duty and/ or VAT is relieved solely under OP:
- Goods may be eligible to claim customs duty and/ or VAT relief at re-importation providing the conditions for such relief are met.
- An OP authorisation is required to use this procedure code.
- The OP authorisation may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration). See conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.
- Goods may be re-imported by a different person to the exporter named in DE 3/1 or 3/2 of this export declaration.
- VAT relief cannot be claimed if the goods will be sold whilst outside the Customs Union.
Temporary Dispatch to a Special Fiscal Territory or other territory with which the EU has formed a Customs Union (where only VAT applies to the goods) (DE 1/11 code B54):
- B54 must be declared in DE 1/11.
- Goods will only be eligible to claim VAT relief at re-importation providing the conditions for such relief are met.
- An OP authorisation is not required to use this procedure code (VAT only OP).
- OP authorisation details do not need to be declared in DE 2/2, 2/3 and 3/39.
Temporary export or dispatch where customs duty and VAT applies to the goods but where the customs duty is relieved under tariff preference and/ or OP (DE 1/11 code B53):
- B53 must be declared in DE 1/11.
- Goods may be eligible to claim customs duty and/ or VAT relief at re-importation providing the conditions for such relief are met.
- Where customs duty is relieved under tariff preference and OP, an OP authorisation is required to use this procedure code.
- Where required, the OP authorisation 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.
- Where the customs duty is fully relieved under tariff preference and only VAT relief will be claimed under OP, an OP authorisation is not required and the VAT only OP procedures laid out in 2200 should be followed.
- 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 will be sold whilst outside the Customs Union.
Restrictions on usage:
General Restrictions:
OP may not be used for any of the following goods:
- in customs, excise or VAT suspense.
- whose export or dispatch gives rise to repayment or remission of import duty.
- whose export or dispatch gives rise to export refunds.
- where a financial advantage other than refunds is granted under the CAP by virtue of the export or dispatch of those goods. Any refunds claimed at the time of exportation or dispatch will need to be repaid at re-import of the associated revenue paid prior to release.
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).
Temporary Exports outside the Customs Union where customs duty and/ or VAT is relieved solely under OP:
- This procedure code cannot be used to temporarily export goods outside the Customs Union unless a full authorisation (single member state or multi-state), or an Authorisation by Customs Declaration is held for OP.
- Use of Authorisations by Customs Declaration (simplified authorisation) 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 occurs within the same Member State.
- Please refer to Pay less or no duty on goods you store, repair, process or temporarily use, for additional requirements relating to the use of Authorisations by Customs Declaration (simplified authorisation).
- Where VAT relief is intended to be claimed at re-import, VATZ must not be declared in DE 6/17 on the export declaration.
Temporary Dispatch to a Special Fiscal Territory or other territory with which the EU has formed a Customs Union (where only VAT applies to the goods) (DE 1/11 code B54):
- Goods are not eligible to use this procedure code for VAT only OP if they will be sold during their temporary dispatch.
- Goods must not be re-imported by a different person to the exporter named in DE 3/1 or 3/2 of this export declaration.
- VATZ must not be declared in DE 6/17 of the export declaration.
Temporary export or dispatch where customs duty and VAT applies to the goods but where the customs duty is relieved under tariff preference and/ or OP (DE 1/11 code B53):
- Where customs duty is relieved under tariff preference and OP, and Authorisation by Customs Declaration (simplified authorisation) is being used, it 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 occurs within the same Member State.
- Please refer to Pay less or no duty on goods you store, repair, process or temporarily use, for additional requirements relating to the use of Authorisations by Customs Declaration (simplified authorisation).
- Where VAT relief is intended to be claimed at re-import, VATZ must not be declared in DE 6/17 on the export declaration.
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 or CO.
For goods being temporarily exported or dispatched from the UK with a view to re-importation under OP, the declaration type (DE 1/1) should reflect the intended destination of the goods:
- If the goods are being dispatched to another Special Fiscal Territory or other territory with which the EU has formed a Customs Union, then the declaration type (DE 1/1) should be completed with code ‘CO’. Code F75 must be declared in DE 1/11 (Additional Procedure Code).
- If the goods are being exported to a country outside the Customs Union, then the declaration type (DE 1/1) should be completed with 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:This AI code is not required for VAT only OP. AI code ABDIN must also be declared when placing goods to a Special procedure using ABD. |
00100 | •Enter ‘Simplified authorisation’ for claims to Outward Processing (OP) for claims to OP. 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 |
*C019 is not required for VAT, only OP or ABD
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 authorisations:
- Authorisation by Customs Declaration for Special Procedures
- VAT only OP
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, 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 for OP | Enter ‘GBBYOPABD’ | Followed by the appropriate GB UN/LOCODE code* |
| VAT only OP | 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.
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)
This data element is not required for VAT only OP.
For all other OP declarations:
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 2200:
Union Additional Procedure Codes:
B51, B52, B53, B54, F75
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 are not met.
- If any of these criteria are not demonstrated to the satisfaction of HMRC then the revenue 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 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 or dispatched goods.
- Evidence of repair costs where applicable.
- Copy of warranty document or other evidence, where applicable if any repair is free of charge.
- Where an extended guarantee has been purchased with the goods or the replacement is chargeable, this will be liable to charges on re-importation.
- Where OPT requirements are met, a DIT import licence is not needed for the processed goods.
- If the OPT requirements are not met, the processed goods may only be imported under the authority of a DIT licence.
- Documentary proof of origin (DPO) will be needed for certain goods falling within Chapters 51 to 63 of the UK Integrated Online Tariff or the Northern Ireland Online Tariff. The appropriate document code for the DPO is required in DE 2/3 (Document Codes).
VAT
For VAT only OP:
- An authorisation for OP is not required.
- Additional Procedure Code B53 or B54 must be entered on the export declaration in DE 1/11.
- B06 must be declared in DE 1/11 on the subsequent re-importation declaration.
Temporary Exports outside the Customs Union:
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 Customs 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.
2244:
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, that are not covered by Requested Procedure Code 21 (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.
This procedure code may be used for:
- The simultaneous application to textile products of the Outward Processing Textiles (OPT) procedure and the economic OP procedure (Regulation (EC) No 3036/94).
- Temporary export of goods for repair, processing, adaptation, making up or re-working where no customs duties will be due at re-importation.
- Temporary export of goods previously held under end use, where the end use has not yet been fulfilled, where the goods are being sent for repair.
Conditions for Use:
An OP authorisation is required to use this customs procedure. The OP authorisation 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 Customs 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 unless the goods are being temporarily exported for repair.
This procedure code should not be used for goods falling within the remit of DE 1/10 Requested Procedure Code 21.
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 or dispatch gives rise to repayment or remission of import duty
- whose export or dispatch gives rise to export refunds
- where a financial advantage other than refunds is granted under the CAP by virtue of the export or dispatch of those goods. Any refunds claimed at the time of exportation or dispatched 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.
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 occurs 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. | 00100 | Enter ‘Simplified authorisation’ for claims to Outward Processing (OP). Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes 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 Outward Processing (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 discharge from Authorised-Use. |
| 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 |
|---|---|---|
| OP | 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/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 End Use | GBBYEU | Followed by the End Use authorisation number |
| Authorisation by Customs Declaration for end use | Enter ‘GBBTEUABD’ | 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):
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 2244:
Union Additional Procedure Codes:
B51, B52
National Additional Procedure Codes:
000, 0MG, 1MB*, 1SW, 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 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 unless the goods are being temporarily exported for repair.
- 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 temporarily exported goods.
- Evidence of repair costs where applicable.
- Copy of warranty document or other evidence, where applicable if any repair is free of charge.
- Where an extended guarantee has been purchased with the goods or the replacement is chargeable, this will be liable to charges on re-importation.
- Where OPT requirements are met, a DIT import licence is not needed for the processed goods.
- If the OPT requirements are not met, the processed goods may only be imported under the authority of a DIT licence.
- Documentary proof of origin (DPO) will be needed for certain goods falling within Chapters 51 to 63 of the UK Integrated Online Tariff or the Northern Ireland Online Tariff. The appropriate document code for the DPO is required in DE 2/3 (Document Codes).
- Where the end use authorisation was granted at the time of export under the Authorisation by Customs Declaration a copy of the authorisation letter issued by NIRU must be provided to Customs (on request) unless the MRN details of the export declaration have been declared in DE 2/1 (Previous Documents).
VAT
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 Customs 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 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
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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.