Guidance

Requested Procedure 31: Re-export or Dispatch of non-Union goods following a Special Procedure

Updated 6 July 2024

This Appendix contains the specific completion rules instructions for the 31-series Procedure Codes for Data Element (DE) 1/10 for re-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.

3151
3153
3154
3171

To note: 3178 deleted as re-exports from a free zone do not require a written customs declaration.

This will be covered under the CDS Declaration Completion Instructions for Exports.

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.

3151:

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 permanent re-exportation, to outside the territory of the Customs Union, of non-Union goods which were previously entered to Inward Processing (IP) (B1).

This Procedure code may also be used for the dispatch of goods previously entered to VAT only IP to any Special Fiscal Territory or other territory with which the EU has formed a Customs Union (B4).

Conditions for Use:

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

Restrictions on usage:

Evidence must be held and made available to Customs on request, demonstrating the audit trail between the re-exported goods and the goods previously imported to IP.

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.

Failure to submit a Bill of Discharge by the due date to the supervising office may lead to having to pay any suspended duty and VAT.

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

Where the additional declaration type used in DE 1/2 is: A or C, 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. Note: Exports of Merchandise in Baggage from GB are only permitted to use Additional Declaration Type code A.

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

Additional declaration type (DE 1/2): C, F, J, K, Y or Z cannot be used where use of the previous procedure was approved by Authorisation by Customs Declaration. AI codes ABDOU and 00100 in DE 2/2 may only be used with code A or D in DE 1/2 on this declaration.

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

EIDR may only be used for direct exports and where the pre-departure declaration is waived, as per Commission Delegated Regulation (EU) No. 2015/2446, Article 245.

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

Notices:

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

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

Apply to delay or pay less duty on goods you import to process or repair
Pay less import duty and VAT when re-importing goods to the UK

Declaration category:

B1, B4, C1 C&F and C21e EIDR NOP

Declaration Type (DE 1/1):

Enter code: EX or CO

For IP goods being re-exported or dispatched from the UK, 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’ (VAT only IP). Codes F75 and A04 must be declared in DE 1/11 (Additional Procedure Code).
• If the goods are being permanently re-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, C, D, F, J, K, Y or Z.

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

For re-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)
Y (to be completed on supplementary declarations only — elements SDE, CLE* DCR and DCS must be repeated as necessary).	SDE (to represent the simplified declaration) CLE (to represent the entry in declarants records).	For SDE: Enter the MRN for the simplified declaration. For CLE: Enter the date of the EIDR record.	Enter the goods item number from the simplified declaration (SDE) or EIDR record.
Y (to be completed on supplementary declarations only — elements SDE, CLE* DCR and DCS must be repeated as necessary).	DCR (to represent the DUCR).	For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (to be completed on supplementary declarations only — elements SDE, CLE* DCR and DCS must be repeated as necessary).	DCS (to represent any DUCR part no’s).	For SDE and CLE: Enter any part numbers associated with the DUCR.	—
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z	MRN (Declaration/ notification).	Enter the MRN of the declaration used to enter the goods to IP.	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—
Z	MCR (to represent the MUCR).	Enter the MUCR assigned to the goods.	Enter the goods item number from the goods manifest.

*Please note that SDE represents the Simplified Declaration Procedure (SDP) regular use and CLE represents Entry in Declarants’ Records (EIDR).

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: IP Authorisation granted on the declaration at the time of entry to the procedure. Note: AI code ABDOU must also be declared when removing goods from a Special Procedure which they entered using ABD.	00100	• Enter ‘Discharge of Simplified Authorisation’ forv claims to Inward Processing ( IP). Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes for other codes which may be required for the specific operation.
Authorisation by Customs Declaration (ABD) only: Request to remove goods from a Special Procedure which was entered using ABD at the time of entry to the procedure. Note: AI code 00100 must also be declared when removing goods from a Special Procedure which they entered using ABD.	ABDOU	Enter ‘Discharge of Simplified Authorisation’ to discharge from IP.
Full authorisation holders only: Discharge of IP (Commission Delegated Regulation (EU) No. 2015/2446 Article 241(1)).	10200	Enter ‘IP’ followed by the relevant authorisation number or INF number.
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).

Required by holders of a full Inward Processing authorisation only:

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C601	e.g. GB	IPO	IP 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
Inward Processing	IPO*	The EORI number of the authorisation holder of IP at the time of entry to the procedure.

*Code IPO 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 re-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	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 re-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 IP authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

For fully authorised traders, the Supervising Customs Office shown on the authorisation for IP, 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).

Details of Goods (DE 6/8 – 6/17):

Enter the details of the goods in terms of the processed/ compensating products.

Guarantee Type (DE 8/2)

Guarantee Reference (DE 8/3)

Statistical Value (DE 8/6):

DE 8/6 (statistical value) should only be completed in circumstances where there was no sales contract for the original importation of the unprocessed products.

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 3151:

Union Additional Procedure Codes:

A04, F44, F75

National Additional Procedure Codes:

000, 0GD, 1MB*, 2CD, 2CG

*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 customs procedure are not met.
• If any of these criteria are not demonstrated to the satisfaction of HMRC then the suspended revenue 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. B1.
• Code F44 may not be used on the re-export declaration unless F44 was also quoted on the original declaration (in DE 1/11 (Additional Procedure Code) placing the goods under IP.
• Where the authorisation was granted at the time of entry to IP under the Authorisation by Customs Declaration a copy of the authorisation letter issued by NIRU must be provided to Customs (on request) unless the MRN details of the declaration have been declared in DE 2/1 (Previous Documents).
• If the goods were first entered to IP in another member state, you must use Procedure Code 3154 instead.
• Agents must have prior written approval from the authorisation holder to declare goods to IP on their behalf and ensure a copy of the declaration is returned to the holder.
• Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.

VAT

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

The use of this procedure code discharges the requirement to pay the suspended VAT.

Failure to permanently re-export or dispatch the goods appropriately under this procedure code will result in any unpaid VAT becoming due.

Security Required

3153:

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 permanent re-exportation, to outside the territory of the Customs Union, of non-Union goods which were previously entered to Temporary Admissions (TA) (B1).

This Procedure code may also be used for the dispatch of goods previously entered to VAT only TA to any Special Fiscal Territory or other territory with which the EU has formed a Customs Union (B4).

Conditions for Use:

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

Restrictions on usage:

Evidence must be held and made available to Customs on request, demonstrating the audit trail between the re-exported goods and the goods temporarily imported.

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

Where the additional declaration type used in DE 1/2 is: A or C, 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. Note: Exports of Merchandise in Baggage from GB are only permitted to use Additional Declaration Type code A.

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

Additional declaration type (DE 1/2): C, F, J, K, Y or Z cannot be used where use TA was approved by Authorisation by Customs Declaration. If TA was approved by Authorisation by Customs Declaration, AI codes ABDOU and 00100 in DE 2/2 may only be used with codes A or D in DE 1/2 on this declaration.

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

VATZ must not be entered in DE 6/17 when using this procedure code unless D51 is declared in DE 1/11.

SDP (regular use) and EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code.

EIDR may only be used for direct exports and where the pre-departure declaration is waived, as per Commission Delegated Regulation (EU) No. 2015/2446, Article 245

Notices:

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

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

Apply to import goods temporarily to the UK
Pay less import duty and VAT when re-importing goods to the UK

Declaration category:

B1, B4, C1 C&F and C21e EIDR NOP

Declaration Type (DE 1/1):

Enter code: EX or CO

For TA goods being re-exported or dispatched from the UK, 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’ (VAT only). Code F75 must be declared in DE 1/11 (Additional Procedure Code).
• If the goods are being permanently re-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, C, D, F, J, K, Y or Z.

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

For re-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)
Y (to be completed on supplementary declarations only — elements SDE, CLE* DCR and DCS must be repeated as necessary).	SDE (to represent the simplified declaration) CLE (to represent the entry in declarants records).	For SDE: Enter the MRN for the simplified declaration. For CLE: Enter the date of the EIDR record.	Enter the goods item number from the simplified declaration (SDE) or EIDR record.
Y (to be completed on supplementary declarations only — elements SDE, CLE* DCR and DCS must be repeated as necessary).	DCR (to represent the DUCR).	For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (to be completed on supplementary declarations only — elements SDE, CLE* DCR and DCS must be repeated as necessary).	DCS (to represent any DUCR part no’s).	For SDE and CLE: Enter any part numbers associated with the DUCR.	—
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z	MRN (Declaration/ notification).	Enter the MRN of the declaration used to enter the goods to TA.	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	—
Z	DCS (to represent any DUCR part no’s).	Enter any part numbers associated with the DUCR (as appropriate).	—
Z	MCR (to represent the MUCR).	Enter the MUCR assigned to the goods.	Enter the goods item number from the goods manifest.

*Please note that SDE represents the Simplified Declaration Procedure (SDP) regular use and CLE represents Entry in Declarants’ Records (EIDR).

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.

If goods specified on the customs declaration are re-exported using non-EU packings, pallets or containers for which relief under TA was claimed, enter the PAL AI codes as appropriate.

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

Coverage	AI statement code	Details to be declared
Authorisation by Customs Declaration only: TA Authorisation granted on the declaration at the time of entry to the procedure.	00100	• Enter ‘Discharge of Simplified Authorisation’ for claims to Temporary Admission (TA). Note: Users of an Authorisation by Customs Declaration should refer to Appendix 4: DE 2/2 Additional Information Statement Codes for other codes which may be required for the specific operation.
Authorisation by Customs Declaration (ABD) only: Request to remove goods from a Special Procedure which was entered using ABD at the time of entry to the procedure. Note: AI code 00100 must also be declared when removing goods from a Special Procedure which they entered using ABD.	ABDOU	Enter ‘Discharge of Simplified Authorisation’ to discharge from TA.
Full authorisation holders only: Discharge of TA (Commission Delegated Regulation (EU) No. 2015/2446 Article 238).	10500	Enter ‘TA’ followed by the relevant authorisation number.
To be used by authorised auction houses only: To be used to declare the date of auction sale which establishes the due date for the re-export supplementary declaration.	AUC02	Enter the date the goods were sold at auction, for re-export purposes.
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’
TA relief for Packings, EU Commission Delegated Regulation (EU) No. 2015/2446, Article 228. See Pay less import duty and VAT when re-importing goods to the UK.	PAL06	Enter ‘TA Packings’.
TA relief for Pallets, Commission Delegated Regulation (EU) No. 2015/2446, Articles 208 & 209. See Pay less import duty and VAT when re-importing goods to the UK.	PAL07	Enter ‘TA Pallets’.
TA relief for Containers, Commission Delegated Regulation (EU) No. 2015/2446, Articles 210 and 211. See Pay less import duty and VAT when re-importing goods to the UK.	PAL08	Enter ‘TA Containers’.
Code used to declare: • That the pallets or containers being temporarily exported are in free circulation in the EU • Are owned by the exporter and are intended for reimportation within 3 years of the export • VAT has not been reclaimed at exportation • That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded. That the pallets or containers are eligible for RGR. As per Council Regulation (EU) No. 952/2013, Article 203 and Commission Delegated Regulation (EU) No. 2015/2446, Article 137.	PAL12	Enter ‘RGR Pallets or Containers’ followed by the exporter’s name and the intended date of export.
TA: Exportation of goods previously imported to TA. Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure.	TAEXP	Enter the date of original importation to TA followed by the intended date of exportation in the following format: ddmmyyyy-ddmmyyyy

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).

Required by holders of a full TA authorisation only:

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C516	e.g. GB	TEA/TEAH*	TA 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
Temporary Admission	TEA/TEAH*	The EORI number of the authorisation holder of TA at the time of entry to the procedure.

*Code TEA/TEAH 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 re-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 TA Authorisation	Enter ‘GBBYTA	Followed by the TA authorisation number.
Authorisation by Customs Declaration	Enter ‘GBBYTAABD’	Followed by the appropriate GB UN/LOCODE code*.

*Select the GB UN/LOCODE code from Appendix 16I: DE 5/23: Goods Location Codes: GB Place Names and UN/LOCODE Codes for the nearest place name to the premises where the goods are located.

On presentation and arrival at the UK border, the pre-lodged re-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 TA authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

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

Where an authorisation is granted under ‘Authorisation under Customs Declaration’, enter the Supervising Customs Office Code GBSFY001 for HMRC NTAS (National Temporary Admission Seat).

Guarantee Type (DE 8/2)

Guarantee Reference (DE 8/3)

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 3153:

Union Additional Procedure Codes:

D01 – D13*, D15 – D30*, D51*, F75

*One of the Additional Procedure Codes D01-D13, D15-D30 or D51 must be declared and must correspond to the code used on the entry to Temporary Admission.

National Additional Procedure Codes:

1MB*

*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 customs procedure are not met.
• Procedure Codes on a Customs declaration must all be in the same declaration category e.g. B1.
• If any of these criteria are not demonstrated to the satisfaction of HMRC then the suspended revenue will be payable and a penalty may also be charged.
• Where the authorisation was granted at the time of entry to TA under the Authorisation by Customs Declaration a copy of the authorisation letter issued by NTAS must be provided to Customs (on request) unless the MRN details of the declaration have been declared in DE 2/1 (Previous Documents).
• Agents must have prior written approval from the authorisation holder to declare goods to temporary admissions on their behalf and ensure a copy of the declaration is returned to the holder.

VAT:

VATZ must not be entered in DE 6/17 when using this procedure code unless D51 is declared in DE 1/11.

The use of this procedure code discharges the requirement to pay the suspended VAT.

Failure to permanently re-export or dispatch the goods appropriately under this procedure code will result in any unpaid VAT becoming due.

Security Required

3154:

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 permanent re-exportation, to outside the territory of the Customs Union, of non-Union goods which were previously entered to Inward Processing (IP) in another Member State.

Conditions for 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’.

Restrictions on usage:

Evidence must be held and made available to Customs on request, demonstrating the audit trail between the re-exported goods and the goods previously imported to IP.

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

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

Failure to submit a Bill of Discharge by the due date to the supervising office may lead to having to pay any suspended duty and VAT.

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

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.

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 Temporary Admission on GOV.UK:

Apply to delay or pay less duty on goods you import to process or repai
Pay less import duty and VAT when re-importing goods to the UK

Declaration category:

B1

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 re-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 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
Full authorisation holders only: Discharge of IP (Commission Delegated Regulation (EU) No. 2015/2446 Article 241(1)).	10200	Enter ‘IP’ followed by the relevant authorisation number or INF number.
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):

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.

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). 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
Inward Processing	IPO	The EORI number of the authorisation holder of IP at the time of entry to the procedure.

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.

For goods placed under the re-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 IP	GBBYIP	Followed by the IP authorisation number.

On presentation and arrival at the UK border, a pre-lodged re-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 IP authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

Details of Goods (DE 6/8 – 6/17):

Enter the details of the goods in terms of the processed/ compensating products.

Guarantee Type (DE 8/2)

Guarantee Reference (DE 8/3)

Statistical Value (DE 8/6):

DE 8/6 (statistical value) should only be completed in circumstances where there was no sales contract for the original importation of the unprocessed products.

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 3154:

Union Additional Procedure Codes:

A04, F44

National Additional Procedure Codes:

000

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 customs procedure are not met.
• If any of these criteria are not demonstrated to the satisfaction of HMRC then the suspended revenue 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. B1.
• 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 re-export, you must use Procedure Code 3151 instead.
• Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the declaration is returned to the holder.
• Traders are reminded that failure to submit a suspension Bill of Discharge by the due date to their supervising office may lead to having to pay any suspended duty and VAT.

VAT

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

The use of this procedure code discharges the requirement to pay the suspended VAT.

Failure to permanently re-export or dispatch the goods appropriately under this procedure code will result in any unpaid VAT becoming due.

Security Required

3171:

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.

Re-export, to outside the territory of the Customs Union, of non-Union or Union goods previously entered to Customs Warehousing (B1).

Re-export of Union goods previously entered for VAT purposes only to a Customs Warehouse now being dispatched to a Special Fiscal Territory or other territory with which the EU has formed a Customs Union (B4).

Conditions for Use:

This Procedure Code is used to re-export non-Union or Union goods previously entered to customs warehousing to outside the territory of the Customs Union.

This Procedure Code is used to dispatch Union goods from VAT only warehousing to a Special Fiscal Territory or other territory with which the EU has formed a Customs Union.

A Customs Warehousing authorisation is needed to use this customs procedure, see conditions and requirements detailed in ‘Pay less or no duty on goods you store, repair, process or temporarily use’.

The MRN of this declaration must be provided to the warehousekeeper for their records as evidence that the goods have been entered to a re-export procedure.

Restrictions on usage:

Non-Union goods must not be dispatched to a Special Fiscal Territory or territory with which the EU has formed a customs Union.

The goods must be entered to the export procedure at the approved customs warehouse as declared in DE 2/7 (Identification of Warehouse).

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

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

Where the additional declaration type used in DE 1/2 is: A or C, 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. Note: Exports of Merchandise in Baggage from GB are only permitted to use Additional Declaration Type code A.

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

EIDR may not be used to re-export the goods where it was previously used to enter the goods to the Customs Warehouse.

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

EIDR may only be used for direct exports and where the pre-departure declaration is waived, as per Commission Delegated Regulation (EU) No. 2015/2446. Article 245.

SDP (regular use) may not be used with CSE for excise suspense goods.

Notices:

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

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

Apply to operate a customs warehouse
Pay less or no duty on goods you store, repair, process or temporarily use

Declaration category:

B1, B4, C1 C&F or C21e EIDR NOP

Declaration Type (DE 1/1):

Enter code: EX or CO

For being re-exported or dispatched from a customs warehouse, 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). This may only be used for Union goods.
• If the goods are being permanently re-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, C, D, F, J, K, Y or Z

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

For re-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)
Y (to be completed on supplementary declarations only — elements SDE, CLE* DCR and DCS must be repeated as necessary).	SDE (to represent the simplified declaration) CLE (to represent the entry in declarants records (EDIR)).	For SDE: Enter the MRN for the simplified declaration. For CLE: Enter the date of the EIDR.	Enter the goods item number from the simplified declaration (SDE),
Y (to be completed on supplementary declarations only — elements SDE, CLE* DCR and DCS must be repeated as necessary).	DCR (to represent the DUCR).	For SDE and CLE: Enter the DUCR assigned in the commercial records to the consignment.	—
Y (to be completed on supplementary declarations only — elements SDE, CLE* DCR and DCS must be repeated as necessary).	DCS (to represent any DUCR part no’s).	For SDE and CLE: Enter any part numbers associated with the DUCR.	—
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z	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.

*Please note that SDE represents the Simplified Declaration Procedure (SDP) regular use and CLE represents Entry in Declarants’ Records (EIDR).

The DUCR quoted on the re-export declaration must be the DUCR associated with the removal of the goods from the customs warehouse.

Additional Information (DE 2/2):

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, PREMS, non-GB warehouse name and address).

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
Export, re-export or dispatch from a special procedure of goods of non-statistical interest.	NSTAT	Enter: ‘NON-STAT’
Premises Name and Address. Note: If the premises code in DE 2/7 (Identification of Warehouse) is that of a UK allocated warehouse, do not complete a PREMS AI Statement.	PREMS	Enter the full name, address and country of the warehouse where the goods can be examined. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘.

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

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates).

Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, 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).

Customs Warehouse authorisation details:

Enter the appropriate document code from the table below to indicate the type of customs warehouse authorisation held:

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

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

Identification of warehouse (DE 2/7)

Enter:

Warehouse type	Warehouse identifier
codes: R (public type 1) S (public type 2)* T (public type 3)* U (private)	Followed by the warehouse reference number or warehouse ID

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, CSE to be declared when Customs Supervised Exports is being used). The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the 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
Authorisation for a private customs warehouse	CWP	The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 1	CW1	The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 2*	CW2*	The EORI number of the authorisation holder.

*CW2 cannot be used with GB.

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
Customs Warehouse authorisation	Enter ‘GBBYCW’	Followed by the customs warehouse ID of the dispatching warehouse.

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

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 3171:

Union Additional Procedure Codes:

F75

National Additional Procedure Codes:

000, 0GD, 1DP, 1MB*, 1NO, 1NP, 1VW, 2CD, 2CG, 2DP

*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 customs procedure are not met.
• If any of these criteria are not demonstrated to the satisfaction of HMRC then the suspended revenue 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. B1.
• Entry under this Procedure Code is a declaration that:
  • The goods are eligible for removal from a customs warehouse.
  • The goods will be removed from the customs warehouse stated in DE 2/7 (identification of warehouse) without delay and in the same state and conditions as declared.
  • All other conditions and requirements associated with removal from the customs warehouse procedure will be met.
• All items on the customs declaration must be being removed from the same customs warehouse and have the previous procedure code of 71 (as the third and fourth digit) in DE 1/10 (Procedure Code).

VAT:

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

The use of this procedure code discharges the requirement to pay the suspended VAT.

Failure to permanently export or dispatch the goods appropriately under this procedure code will result in any unpaid VAT becoming due.

To note: 3178 deleted as re-exports from a free zone do not require a written customs declaration. These will be covered under the CDS Customs Clearance Request Instructions for Exports.