Guidance

Requested Procedure 000X: Customs Clearance Request for Imports (Appendix 1A)

Updated 9 January 2024

This Appendix contains the specific completion rules instructions for the 00xx series Procedure Codes for Data Element 1/10 for Inventory Imports.

Use the index list below and the Procedure Codes completion notes to help you identify the correct code to use and for guidance on how to complete the Bulk Import Reduced Data Set (BIRDS) declaration or Customs Clearance Request (CCR).

This Appendix includes Procedure Codes:

0002: Release to Free Circulation and/ or Home Use

0003: Release to Free Circulation and/or Home Use with claims to duty reliefs

0004: Re-importation of Union Status Goods

0005: Temporary Admission or Temporary Import of Non-Union Goods

0006: Transit 33

0007: Movements/Transfers of goods between locations

0008: Transhipment, prior to import

0009: Import Inventory Record Cleansing

0020: Release to free circulation using the Bulk Import Reduced Data Set (BIRDS)

Notes:

The DE 1/10 Procedure Codes in this appendix may only be used where no other Procedure Code specified in CDS Declaration Instructions for Imports collection applies.

The Procedure Codes listed in this appendix are not valid for use on a C21i Entry in Declarant’s Records Notification of Presentation (EIDR NOP). Procedure Codes from the CDS Declaration Instructions for Imports collection must be used instead.

The completion notes in this Appendix are a supplement to the main CDS Customs Clearance Request completion instructions for imports

This Appendix only contains any unique completion notes for each BIRDS and C21i 4-digit Procedure Code and does not constitute full guidance on how the BIRDS declaration or C21i CCR 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.

0002: Release to Free Circulation and/or Home Use

These completion notes should be read in conjunction with the main CDS BIRDS Declarations and Customs Clearance Request completion instructions for inventory imports. These are additional notes on specific data elements in relation to this Procedure Code and do not constitute full guidance on how the Customs Clearance Request (CCR) should be completed.

Description of Procedure:

The use of this Procedure Code is a declaration 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.

Customs Clearance Request (CCR) to release goods from customs control to free circulation and/or home use on payment of customs duty and other charges, as applicable. It may only be used for goods where a written customs declaration is not required or an oral declaration/declaration by any other act has been made.

Conditions for Use:

This Procedure Code may be used to release goods to free circulation and/or home use:

• Upon the completion of a manual tax line to declare any revenue to be paid or secured and any charges being collected satisfactorily, as applicable (Article 195, EU Reg. No. 952/2013 (UCC)).
• Where goods may be declared using an oral declaration or declaration by any other act and
• Where a written customs declaration is not required.

The manual calculations made in conjunction with any charges to be paid or secured must be declared in DE 4/4 (Tax Base), 4/6 (Payable Tax Amount) and 4/7 (Total Taxes). A Method of Payment (MOP) code must be declared for each Tax Type in DE 4/8.

DE 6/14 is only required where a document, licence or admissibility certificate has to be endorsed using the C21i. These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the Customs Clearance Request (CCR) (DE 1/11).

Restrictions:

This Procedure Code should not be used:

• For any goods claiming a duty relief
• For any goods being re-imported
• For any goods being temporarily imported or admitted to the UK
• Where a written customs declaration is required.

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

This DE 1/10 Procedure Code may only be used where no other Procedure Code specified in the CDS Declaration Instructions for Imports collection applies.

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

Notices:

Import goods into the UK: step by step.

Working out the customs value of your imported goods.

Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland.

Declaration Category:

C21i

Declaration Type (DE 1/1):

Enter code: IM or CO.

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

• If the goods have Customs Union status, then the Declaration Type (DE 1/1) should be completed with code ‘CO’. Code 15F must be declared in DE 1/11 (Additional Procedure Code).
• If the goods do not have Customs Union status, then the Declaration Type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: J, K.

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

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

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
X	337 (Temporary Storage Declaration).	Enter the Temporary Storage Declaration or stock reference number.	Enter the goods item number from the Temporary Storage Declaration or stock reference.
Z	355 (Entry Summary Declaration).	Enter the MRN for the Entry Summary Declaration.	Enter the goods item number from the Entry Summary Declaration.
Z	MCR	Enter the inventory reference number assigned to the goods.	—
Z (to represent the previous document): Free zone removals only	ZZZ (for any other previous reference).	Enter the free zone reference number associated with the removal	Enter the goods item number from the previous document.

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, PAL01 to claim Temporary Admission for packing materials).

This includes the codes for all Additional Information (AI) statements required in order to declare the goods for the customs procedure concerned. 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 Clearance Request (CCR) are imported using non-EU packings, pallets or containers for which relief under Temporary Admission is claimed, enter the PAL additional information statements as appropriate.

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

Coverage	AI statement code	Details to be declared
Simplification of the drawing up of customs declarations for goods falling under different tariff subheadings. Note: The following conditions must be met in order to use this simplification: • The total value of the goods declared must not exceed £6,000. • Goods may not be subject to any prohibitions or restrictions. • Goods must not be subject to any licences • Claims to quota may not be made • Claims to preference are not allowed • Goods must not be subject to CAP or ADD charges	00600	Enter ‘Article 228, EU Reg. No. 2015/2447 applied’.
Temporary Admission relief for Packings, Commission Delegated Regulation (EU) No. 2015/2446, Article 228. Read Pay less or no duty on goods you store, repair, process or temporarily use.	PAL01	Enter ‘TA Packings’.
Temporary Admission relief for Pallets, Commission Delegated Regulation (EU) No. 2015/2446, Articles 208 and 209. Read Pay less or no duty on goods you store, repair, process or temporarily use.	PAL02	Enter ‘TA Pallets’.
Temporary Admission relief for Containers, Commission Delegated Regulation (EU) No. 2015/2446, Articles 210 and 211. Read Pay less or no duty on goods you store, repair, process or temporarily use.	PAL03	Enter ‘TA Containers’.

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

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

This includes document codes for all types of authorisations required in order to declare the goods to the procedure concerned (for example, C505 to be declared when a Customs Comprehensive Guarantee (CCG) is used). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

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

When deferment is used for customs duty purposes, enter the following document codes:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	e.g., GB	CGU	Enter the authorisation reference for the comprehensive guarantee.
C506	e.g., GB	DPO	Enter the Deferment Account Number being used to pay the customs duty.

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

Please note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-Customs duty tax types in DE 4/8 Method of Payment.

Removals from Free Zone only:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C600	e.g., GB	FZ	The Free Zone authorisation number.

Deferred Payment (DE 2/6):

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

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

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

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

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

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

Identification of warehouse (DE 2/7):

Removals from Free Zone only, Enter:

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared). The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned.

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

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	The EORI number of the authorisation holder.
Deferred Payment	DPO*	The EORI number of the DAN holder.
Authorisation for a Free Zone (removal from Free Zone only)	FZ	The EORI number of the authorisation holder.

*CGU & DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Guarantee Type (DE 8/2)

Cash accounts only

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

Guarantee Reference (DE 8/3)

Cash accounts only

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

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 0002:

Applicable 1/11 Additional Procedure Codes:

000; 14C; 15F; 20C

0003: Release to Free Circulation and/or Home Use with claims to duty reliefs

These completion notes should be read in conjunction with the main CDS BIRDS Declarations and Customs Clearance Request completion instructions for inventory imports. These are additional notes on specific data elements in relation to this Procedure Code and do not constitute full guidance on how the Customs Clearance Request (CCR) should be completed.

Description of Procedure:

The use of this Procedure Code is a declaration 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.

Customs Clearance Request (CCR) to release goods from customs control to free circulation and/or home use, where customs duties and/or other charges are (partially) relieved. It may only be used where a written customs declaration is not required or an oral declaration/declaration by any other act has been made.

Conditions for Use:

This Procedure Code may be used to release goods to free circulation and/or home use:

• Where a claim to full or partial relief from customs duties and/or other charges is made;
• Where claims to partial relief are made, upon the completion of a manual tax line to declare any revenue to be paid or secured and any charges being collected satisfactorily, as applicable (Article 195, EU Reg. No. 952/2013 (UCC)).
• Evidence of eligibility for the relief must be provided to customs authorities on request.
• Information and documentation relating to the goods eligibility for the relief must be retained for 4 years from the date of release.
• Where goods may be declared using an oral declaration or declaration by any other act and
• Where a written customs declaration is not required.

The manual calculations made in conjunction with any charges to be paid or secured must be declared in DE 4/4 (Tax Base), 4/6 (Payable Tax Amount) and 4/7 (Total Taxes). A Method of Payment (MOP) code must be declared for each Tax Type in DE 4/8.

DE 6/14 is only required where a document, licence or admissibility certificate has to be endorsed using the C21i. These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the Customs Clearance Request (CCR) (DE 1/11).

Restrictions:

This Procedure Code should not be used:

• Where no claims to relief from customs duty and/or other charges is being made
• Where eligibility to the relief cannot be demonstrated
• For any goods being re-imported
• For any goods being temporarily imported or admitted to the UK
• Where a written customs declaration is required.

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

This DE 1/10 Procedure Code may only be used where no other Procedure Code specified in the CDS Declaration Instructions for Imports collection applies.

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

Notices:

Information can be found on Customs Duty reliefs on GOV.UK.

More information on importing goods may be found in the following public notices:

Import goods into the UK: step by step - GOV.UK.

Working out the customs value of your imported goods.

Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland.

Declaration Category:

C21i.

Declaration Type (DE 1/1):

Enter code: IM or CO.

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

• If the goods have Customs Union status, then the Declaration Type (DE 1/1) should be completed with code ‘CO’. Code 15F must be declared in DE 1/11 (Additional Procedure Code).
• If the goods do not have Customs Union status, then the Declaration Type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: J, K.

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

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

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
X	337 (Temporary Storage Declaration).	Enter the Temporary Storage Declaration or stock reference number.	Enter the goods item number from the Temporary Storage Declaration or stock reference.
Z	355 (Entry Summary Declaration).	Enter the MRN for the Entry Summary Declaration.	Enter the goods item number from the Entry Summary Declaration.
Z	MCR	Enter the inventory reference number assigned to the goods.	—
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z (to represent the previous document) Free zone removals only	ZZZ (for any other previous reference).	Enter the free zone reference number associated with the removal	Enter the goods item number from the previous document.

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, PAL01 to claim Temporary Admission for packing materials).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. 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 Clearance Request (CCR) are imported using non-EU packings, pallets or containers for which relief under Temporary Admission is claimed, enter the PAL additional information statements as appropriate.

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

Coverage	AI statement code	Details to be declared
Simplification of the drawing up of customs declarations for goods falling under different tariff subheadings. Note: The following conditions must be met in order to use this simplification: • The total value of the goods declared must not exceed £6,000. • Goods may not be subject to any prohibitions or restrictions. • Goods must not be subject to any licences • Claims to quota may not be made • Claims to preference are not allowed • Goods must not be subject to CAP or ADD charges	00600	Enter ‘Article 228, EU Reg. No. 2015/2447 applied’.
Temporary Admission relief for Packings, Commission Delegated Regulation (EU) No. 2015/2446, Article 228. Read Pay less or no duty on goods you store, repair, process or temporarily use	PAL01	Enter ‘TA Packings’.
Temporary Admission relief for Pallets, Commission Delegated Regulation (EU) No. 2015/2446, Articles 208 and 209. Read Pay less or no duty on goods you store, repair, process or temporarily use.	PAL02	Enter ‘TA Pallets’.
Temporary Admission relief for Containers, Commission Delegated Regulation (EU) No. 2015/2446, Articles 210 and 211. Read Pay less or no duty on goods you store, repair, process or temporarily use.	PAL03	Enter ‘TA Containers’.
Relief/Suspension of Customs Duty Claimed. This code is only to be used in conjunction with code 1RC or 33C in DE 1/11 (Additional Procedure Code). Note: This AI statement and Additional Procedure Codes 1RC or 33C may only be used where no alternative relief available The use of this AI code and Additional Procedure Codes 1RC or 33C is a statement that the goods are eligible to a relief/suspension of customs duty. Failure to meet the conditions of the relief/suspension may result in a demand for any relieved duties and sanctions for non-compliance being issued.	RCD01	Enter ‘Relief from Customs Duty claimed’ followed by the reason for the claim.
Relief/Suspension of Excise Duty Claimed. This code is only to be used in conjunction with codes 1RE or 33E in DE 1/11 (Additional Procedure Code). Note: This AI statement and Additional Procedure Codes 1RE or 33E may only be used where no alternative relief available. The use of this AI code and Additional Procedure Codes 1RE or 33E is a statement that the goods are eligible to a relief/suspension of excise duty. Failure to meet the conditions of the relief/suspension may result in a demand for any relieved duties and sanctions for non-compliance being issued.	RED01	Enter ‘Relief from Excise Duty claimed’ followed by the reason for the claim.
Relief/Suspension of Import VAT claimed This code is only to be used in conjunction with codes 1RV or 33V in DE 1/11 (Additional Procedure Code). Note: This AI statement and Additional Procedure Codes 1RV or 33V may only be used where no alternative relief available. The use of this AI code and Additional Procedure Codes 1RV or 33V is a statement that the goods are eligible to a relief/suspension for import VAT. Failure to meet the conditions of the relief/suspension may result in a demand for any revenue relieved or suspended and sanctions for non-compliance being issued.	RVAT1	Enter ‘Relief from Import VAT claimed’ followed by the reason for the claim.

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

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

This includes document codes for all types of authorisations required in order to declare the goods to the procedure concerned (for example, C505 to be declared when a Customs Comprehensive Guarantee (CCG) is used). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

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

When deferment is used for customs duty purposes, enter the following document codes:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	e.g., GB	CGU	Enter the authorisation reference for the comprehensive guarantee.
C506	e.g., GB	DPO	Enter the Deferment Account Number being used to pay the customs duty.

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

Please note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-Customs duty tax types in DE 4/8 Method of Payment.

Removals from Free Zone/Freeport only:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C600	e.g., GB	FZ	The Free Zone authorisation number.

Deferred Payment (DE 2/6):

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

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

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

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

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

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

Identification of warehouse (DE 2/7):

Removals from Free Zone only, Enter:

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared. The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned.

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

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	The EORI number of the authorisation holder.
Deferred Payment	DPO*	The EORI number of the DAN holder.
Authorisation for a Free Zone (removal from Free Zone only)	FZ	The EORI number of the authorisation holder.

*CGU & DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Guarantee Type (DE 8/2)

Cash accounts only

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

Guarantee Reference (DE 8/3)

Cash accounts only

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

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 0003:

Applicable 1/11 Additional Procedure Codes:

14C; 15F; 31D; 32D; 33C; 33E; 33V; 34M; 35G; 36C; 37A; 38S

0004: Re-importation of Union Status Goods

These completion notes should be read in conjunction with the main CDS BIRDS Declarations and Customs Clearance Request completion instructions for inventory imports. These are additional notes on specific data elements in relation to this Procedure Code and do not constitute full guidance on how the Customs Clearance Request (CCR) should be completed.

Description of Procedure:

The use of this Procedure Code is a declaration 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.

Customs Clearance Request (CCR) to release Union Status goods from customs control to free circulation and/or home use where customs duties and/or other charges are (partially) relieved as a result of re-importation. It may only be used where a written customs declaration is not required or an oral declaration/declaration by any other act has been made.

Conditions for Use:

This Procedure Code may be used to release re-imported goods with Union Status to free circulation and/or home use:

• Where goods were in free circulation (Union Status) and/or home use at the time of export
• Where a claim to full or partial relief from customs duties and/or other charges is made as a result of re-importation under Returned Goods Relief (RGR) or ATA/CPD Carnet arrangements;
• Where claims to partial relief are made, upon the completion of a manual tax line to declare any revenue to be paid or secured and any charges being collected satisfactorily, as applicable (Article 195, EU Reg. No. 952/2013 (UCC)).
• Evidence of eligibility for the relief must be provided to customs authorities on request.
• Information and documentation relating to the goods eligibility for the relief must be retained for 4 years from the date of release.
• Where goods may be declared using an oral declaration or declaration by any other act and
• Where a written customs declaration is not required.

The manual calculations made in conjunction with any charges to be paid or secured must be declared in DE 4/4 (Tax Base), 4/6 (Payable Tax Amount) and 4/7 (Total Taxes). A Method of Payment (MOP) code must be declared for each Tax Type in DE 4/8.

DE 6/14 is only required where a document, licence or admissibility certificate has to be endorsed using the C21i.

This Procedure Code may not be used for Returned Goods Relief (RGR) unless an oral declaration or declaration by any other act is permitted for the goods. Please refer to ‘Pay less import duty and VAT when re-importing goods to the UK’ and the Additional Procedure Codes (DE 1/11) for details of the circumstances where an oral declaration is allowed for RGR and other conditions to be met for the relief.

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

Restrictions:

This Procedure Code should not be used:

• For non-Union status goods
• Where no claims to relief from customs duty and/or other charges is being made
• Where eligibility to the relief cannot be demonstrated
• Where any refunds were claimed
• Where the ATA/CPD carnet is not being discharged
• For goods declared to or being discharged from a TIR Carnet
• For any goods being temporarily imported or admitted to the UK
• Where a written customs declaration is required, for example Outward Processing.

VAT relief may not be claimed at re-import if the goods were VAT zero rated at the time of export.

Relief of excise duty is not available under Returned Goods Relief.

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

This DE 1/10 Procedure Code may only be used where no other Procedure Code specified in the CDS Declaration Instructions for Imports collection applies.

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

Notices:

More information on importing goods may be found in the following public notices:

Import goods into the UK: step by step - GOV.UK.

Working out the customs value of your imported goods.

Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland.

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

Information on RGR can be found on Gov.UK:

Import, export and customs for businesses: detailed information.

Information on ATA/CPD Carnets may be found on GOV.UK:

Apply for an ATA Carnet.

Apply for a CPD Carnet.

Declaration Category:

C21i.

Declaration Type (DE 1/1):

Enter code: IM or CO.

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

• If the goods have Customs Union status, then the Declaration Type (DE 1/1) should be completed with code ‘CO’. Code 15F must be declared in DE 1/11 (Additional Procedure Code).
• If the goods do not have Customs Union status, then the Declaration Type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: J, K.

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

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

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
X	337 (Temporary Storage Declaration).	Enter the Temporary Storage Declaration or stock reference number.	Enter the goods item number from the Temporary Storage Declaration or stock reference.
Z	355 (Entry Summary Declaration).	Enter the MRN for the Entry Summary Declaration.	Enter the goods item number from the Entry Summary Declaration.
Z	MCR	Enter the inventory reference number assigned to the goods.	—
Z	MRN (Declaration/notification where known). Where an MRN is not known, enter date of export using ZZZ	Enter the MRN of the export declaration or C21e used to export the goods.	Enter the goods item number from the previous document.
Z	955 (ATA Carnet)	Enter the number/reference for the ATA Carnet	Enter the item number from the Carnet
Z	CPD	Enter the number/reference of the CPD Carnet	Enter the item number from the Carnet
Z	ZZZ (for any other previous reference).	Enter date of export	Enter date of export
Z (to represent the previous document) Free zone removals only	ZZZ (for any other previous reference).	Enter the free zone reference number associated with the removal	Enter the goods item number from the previous document.

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, PAL05 to claim Returned Goods Relief for pallets).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. 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 Clearance Request (CCR) are imported using non-EU packings, pallets or containers for which relief under Temporary Admission is claimed, enter the PAL additional information statements as appropriate.

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

Coverage	AI statement code	Details to be declared
Relief claimed under Returned Goods Relief. Waiver of time limit claimed.	GEN03	Enter ‘Waiver of time limit claimed’.
Relief claimed under Returned Goods Relief. RGR time limit extension to 6 years claimed by Crown Servants Note: Crown Servants include diplomatic staff, armed forces, embassy and consular personnel. See Customs Information Paper 2017, no. 28 for details	GEN3C	Enter ‘RGR 6-year time limit claimed: Crown Servant’
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Code used to declare: That the pallets or containers being re-imported by (foreign consignors name) were previously in free circulation in the EU: • Are owned by the importer being returned within 3 years of the original export • Being returned to the importers who or on whose behalf they were previously exported for import free of duty • Being returned to the importers who originally declared the goods to export for import free of VAT • 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.	PAL05	Enter ‘RGR Pallets or Containers’ followed by: • The name of the Exporter from the declaration or customs clearance request that was used to originally export the goods • The date of the original export declaration or customs clearance request

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

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

This includes document codes for all types of authorisations required in order to declare the goods to the procedure concerned (for example, C505 to be declared when a Customs Comprehensive Guarantee (CCG) is used). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

Where a document code reference in DE 2/1 relates to a document that can also be declared in DE 2/3, the code only requires entering into DE 2/3 if the document needs to be controlled or endorsed by customs (for example, Z955 for ATA Carnet is declared in DE 2/1, and N955 in DE 2/3 where it requires endorsement).

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

When deferment is used for customs duty purposes, enter the following document codes:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C505	e.g., GB	CGU	Enter the authorisation reference for the comprehensive guarantee.
C506	e.g., GB	DPO	Enter the Deferment Account Number being used to pay the customs duty.

Document code	Description of document	Details to be entered on the Customs Clearance Request (CCR)
1207	Enter the date and location details entered on the C1207S.	Enter the appropriate document status code.

Please note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-Customs duty tax types in DE 4/8 Method of Payment.

Claims to Returned Goods Relief (RGR) (where goods were originally exported on a standard declaration or using SDP/EIDR):

Document code	Description of document	Details to be entered on the Customs Clearance Request (CCR)
C605	INF3 for Returned Goods (C&E1558)	Enter the INF3 reference number where applicable Use status code AC if certification is required otherwise use status AE (see Appendix 5B: DE 2/3 document status codes for harmonised declarations for definitions)
1246	Form C&E1246 (Returned Goods Relief duplicate lists) (Pay less import duty and VAT when re-importing goods to the UK)	Enter the MRN of the export declaration, C21e or reference number of the alternative evidence the RGR claim relates to Use one of the following status codes (see Appendix 5B: DE. 2/3 document status codes for harmonised declarations for definitions): AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate.
1314	Form C1314 (Returned Goods Relief claim form - Pay less import duty and VAT when re-importing goods to the UK)	Enter the MRN of the export declaration, C21e or reference number of the alternative evidence the RGR claim relates to Use one of the following status codes (see Appendix 5B: DE 2/3 document status codes for harmonised declarations for definitions): AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate.

Claims to Returned Goods Relief (RGR) (where goods were originally exported using a C21):

Please refer to DE 2/1 (Previous Documents) for the details to be entered using Previous Document Type code ZZZ in that data element.

ATA carnets: (Only where the carnet requires endorsement)

Document code	Description of document	Details to be entered on the Customs Clearance Request (CCR)
N955	ATA carnet	Enter the reference number of the ATA carnet. Where a sequentially numbered range of carnets cover the goods enter, the lowest to the highest reference numbers of the carnets concerned i.e. document code + 0054037-0054047: status code. Where Carnets are not sequentially numbered, enter the reference number of each carnet concerned. Use status code AC (see Appendix 5B: DE 2/3 Document Status Codes for harmonised declarations for definition).

CPD Carnets: (Only where the carnet requires endorsement)

Document code	Description of document	Details to be entered on the Customs Clearance Request (CCR)
9CPD	CPD carnet	Enter the reference number of the CPD carnet. Where a sequentially numbered range of carnets cover the goods enter the lowest to the highest reference numbers of the carnets concerned i.e. document code + 0054037-0054047: status code. Where carnets are not sequentially numbered enter the reference number of each carnet concerned. Use status code AC (see Appendix 5B: DE 2/3 Document Status Codes for harmonised declarations for definition)

Removals from Free Zone only:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C600	e.g, GB	FZ	The Free Zone authorisation number.

Deferred Payment (DE 2/6):

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

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

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

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

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

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

Identification of warehouse (DE 2/7):

Removals from Free Zone/Freeport only, Enter:

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared. The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

Authorisation type	Authorisation type code	Identifier
Provision of a comprehensive guarantee, including reduction or waiver	CGU*	The EORI number of the authorisation holder.
Deferred Payment	DPO*	The EORI number of the DAN holder.
Authorisation for a Free Zone (removal from Free Zone only)	FZ	The EORI number of the authorisation holder.

*CGU & DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Supervising Customs Office (DE 5/27)

RGR only:

Enter the supervising customs office code ‘GBBEL004’ for the HMRC National Imports Relief Unit (NIRU).

Guarantee Type (DE 8/2)

Cash accounts only

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

Guarantee Reference (DE 8/3)

Cash accounts only

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

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 0004:

Applicable 1/11 Additional Procedure Codes:

11A; 12A; 13C; 14C; 15F; 40A; 40D; 40F; 40G; 40M; 40P; 41P; 42P; 40T; 40W 

0005: Temporary Admission or Temporary Import of Non-Union Goods

These completion notes should be read in conjunction with the main CDS BIRDS Declarations and Customs Clearance Request completion instructions for inventory imports. These are additional notes on specific data elements in relation to this Procedure Code and do not constitute full guidance on how the Customs Clearance Request (CCR) should be completed.

Description of Procedure:

The use of this Procedure Code is a declaration 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.

Customs Clearance Request (CCR) to release goods from customs control to Temporary Admission (TA) or temporary import with suspension or relief from customs duty and/or other charges. It may only be used for goods where a written customs declaration is not required or an oral declaration/declaration by any other act has been made.

Conditions for Use:

This Procedure Code may be used to release goods for temporary admission (TA) or temporary import:

• Under TA oral declaration procedures or on an ATA/CPD carnet
• Where at the point of release, there is an intention to re-export the goods at a later date
• Where a claim to suspension or relief from customs duties and/or other charges is made;
• Upon the completion of a manual tax line to declare any revenue to be secured and any securities being collected satisfactorily, as applicable (Article 195, EU Reg. No. 952/2013 (UCC)).
• Evidence of eligibility for the suspension or relief must be provided to customs authorities on request.
• Information and documentation relating to the goods eligibility for the suspension or relief must be retained for 4 years from the date of release.
• Where goods may be declared using an oral declaration or declaration by any other act and
• Where a written customs declaration is not required.

The manual calculations made in conjunction with any charges to be secured must be declared in DE 4/4 (Tax Base), 4/6 (Payable Tax Amount) and 4/7 (Total Taxes). A Method of Payment (MOP) code must be declared for each Tax Type in DE 4/8.

Please refer to Pay less or no duty on goods you store, repair, process or temporarily use for additional conditions to be met when using TA.

DE 6/14 is only required where a document, licence or admissibility certificate has to be endorsed using the C21i.

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

Restrictions:

This Procedure Code should not be used:

• Where there is no intention at the time of release to re-export the goods at a later date
• Where eligibility to the suspension or relief cannot be demonstrated
• Where the ATA/CPD Carnet is being discharged
• For goods declared to or being discharged from a TIR Carnet
• For any goods being re-imported
• For any goods being released to free circulation and/or home use
• Where a written customs declaration is required (for example, full TA authorisation is used).

This Procedure Code may not be used for TA unless an oral declaration is permitted for the goods. Please refer to Pay less or no duty on goods you store, repair, process or temporarily use and the Additional Procedure Codes (DE 1/11) for details of the circumstances where an oral declaration is allowed for TA.

This DE 1/10 Procedure Code may only be used where no other Procedure Code specified in the CDS Declaration Instructions for Imports collection applies.

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

Notices:

More information on importing goods may be found in the following public notices:

Import goods into the UK: step by step - GOV.UK.

Working out the customs value of your imported goods.

Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland.

Information on Temporary Admission can be found on Gov.uk:

Apply to import goods temporarily to the UK

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

Information on ATA/CPD Carnets may be found on GOV.UK:

Apply for an ATA Carnet.

Apply for a CPD Carnet.

Declaration Category:

C21i.

Declaration Type (DE 1/1):

Enter code: IM or CO.

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

• If the goods have Customs Union status, then the Declaration Type (DE 1/1) should be completed with code ‘CO’. Code 15F must be declared in DE 1/11 (Additional Procedure Code).
• If the goods do not have Customs Union status, then the Declaration Type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: J, K.

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

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

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
X	337 (Temporary Storage Declaration).	Enter the Temporary Storage Declaration or stock reference number.	Enter the goods item number from the Temporary Storage Declaration or stock reference.
Z	355 (Entry Summary Declaration).	Enter the MRN for the Entry Summary Declaration.	Enter the goods item number from the Entry Summary Declaration.
Z	MCR	Enter the inventory reference number assigned to the goods.	—
Z	955 (ATA Carnet)	Enter the number/reference for the ATA Carnet	Enter the item number from the Carnet
Z	CPD	Enter the number/reference of the CPD Carnet	Enter the item number from the Carnet
Z	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z (to represent the previous document) Free zone removals only	ZZZ (for any other previous reference).	Enter the free zone reference number associated with the removal	Enter the goods item number from the previous document.

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).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. 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 Clearance Request (CCR) are imported using non-EU packings, pallets or containers for which relief under Temporary Admission is claimed, enter the PAL additional information statements as appropriate.

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

Coverage	AI statement code	Details to be declared
Temporary Admission (TA)	GEN21, GEN24, GEN28 – GEN31, GEN36	Select the appropriate code from Appendix 4: DE 2/2 Additional Information Statement Codes for the specific TA circumstances or DE 1/11 Additional Procedure Code being used
Consignment/work number	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder, followed by ‘Returned goods’ which will identify that the goods are eligible for RGR and that no further customs documentation is required for release
Non-EU issued ATA carnets. See Additional Procedure Codes (DE 1/11) 11A (non-licensable goods) or 12A (licensable goods) Note: this is only required where the Carnet holder is not the importer declared in DE 3/15	NEATA	Enter the non-EU country code of the importer followed by their name and address.
Temporary Admission relief for Packings, Commission Delegated Regulation (EU) No. 2015/2446, Article 228. Read Pay less or no duty on goods you store, repair, process or temporarily use.	PAL01	Enter ‘TA Packings’.
Temporary Admission relief for Pallets, Commission Delegated Regulation (EU) No. 2015/2446, Articles 208 and 209. Read Pay less or no duty on goods you store, repair, process or temporarily use.	PAL02	Enter ‘TA Pallets’.
Temporary Admission relief for Containers, Commission Delegated Regulation (EU) No. 2015/2446, Articles 210 and 211. Read Pay less or no duty on goods you store, repair, process or temporarily use.	PAL03	Enter ‘TA Containers’.

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

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

This includes document codes for all types of authorisations required in order to declare the goods to the procedure concerned (for example, 9CPD to be declared when a CPD carnet requires endorsement at the time of goods release). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

Where a document code reference in DE 2/1 relates to a document that can also be declared in DE 2/3, the code only requires entering into DE 2/3 if the document needs to be controlled or endorsed by customs (for example, Z955 for ATA Carnet is declared in DE 2/1, and N955 in DE 2/3 where it requires endorsement).

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

Document code	Description of document	Details to be entered on the Customs Clearance Request (CCR)
N955	ATA carnet	Only where the Carnet requires endorsement by the Customs authority - Enter the reference number of the ATA carnet. Where a sequentially numbered range of carnets cover the goods enter, the lowest to the highest reference numbers of the carnets concerned i.e. document code + 0054037-0054047: status code. Where Carnets are not sequentially numbered, enter the reference number of each carnet concerned. Use status code AC (see Appendix 5B: DE 2/3 Document Status Codes for harmonised declarations for definition).
9CPD	CPD carnet: Only required where the Carnet requires endorsement by the Customs authority	Enter the reference number of the CPD carnet. Where a sequentially numbered range of carnets cover the goods enter the lowest to the highest reference numbers of the carnets concerned i.e. document code + 0054037-0054047: status code. Where carnets are not sequentially numbered enter the reference number of each carnet concerned. Use status code AC (see Appendix 5B: DE 2/3 Document Status Codes for harmonised declarations for definition)

Removals from Free Zone only:

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C600	e.g, GB	FZ	The Free Zone authorisation number.

Identification of warehouse (DE 2/7):

Removals from Free Zone only, Enter:

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

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

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared. The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

Authorisation type	Authorisation type code	Identifier
Authorisation for a Free Zone/Freeport (removal from Free Zone only)	FZ	The EORI number of the authorisation holder.

Supervising Customs Office (DE 5/27)

For Temporary Admission only (not Carnet) – Enter the supervising customs office code ‘GBSFY001’ for the HMRC National Temporary Admission Seat (NTAS).

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 0005:

Applicable 1/11 Additional Procedure Codes:

11A; 12A; 13C; 15F; 50A; 50D; 50F; 50G; 51G; 50M; 50P; 51P; 52P; 50T; 50W

0006: Transit

These completion notes should be read in conjunction with the main CDS BIRDS Declarations and Customs Clearance Request completion instructions for inventory import. These are additional notes on specific data elements in relation to this Procedure Code and do not constitute full guidance on how the Customs Clearance Request (CCR) should be completed.

Description of Procedure:

The use of this Procedure Code is a declaration 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.

Customs Clearance Request (CCR) for goods entering the UK under Common or Union Transit procedures.

Conditions for Use:

This Procedure Code may be used to release goods placed under Transit procedures (including TIR Carnets) where the inventory system requires customs clearance to release the goods.

Please refer to the UK Transit Manual Supplement for further conditions on the release of goods already placed under Union or Common Transit procedures.

Where goods are already placed under the transit procedures, no guarantee details should be entered on the C21i.

Restrictions:

This Procedure Code should not be used:

• To discharge a transit movement
• For goods not declared to Transit Procedures
• For goods transhipped through the UK prior to import or export
• For goods moving on an ATA/CPD Carnet

This DE 1/10 Procedure Code may only be used where no other Procedure Code specified in the CDS Declaration Instructions for Imports collection applies.

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

Notices:

Information on Transit Procedures may be found on Gov.UK:

Union Transit: moving goods between 2 EU territories.

UK Transit Manual Supplement.

Official customs seals and trader sealing.

Declaration Category:

C21i.

Declaration Type (DE 1/1):

Enter code: IM and CO.

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

• If the goods have Customs Union status, then the Declaration Type (DE 1/1) should be completed with code ‘CO’. Code 15F must be declared in DE 1/11 (Additional Procedure Code).
• If the goods do not have Customs Union status, then the Declaration Type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: J, K.

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

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code.

Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
Z	MCR	Enter the inventory reference number assigned to the goods.	Enter the goods item number
Z	820	Union/Common Transit Declaration — Mixed Consignments (T) - Enter number/reference of Transit declaration	Enter the goods item number from the Transit declaration
Z	821	External Union/Common Transit Declaration (T1) - Enter number/reference of Transit declaration	Enter the goods item number from the Transit declaration
Z	822	Internal Union/Common Transit Declaration (T2)	Enter the goods item number from the Transit declaration
Z	952	TIR Carnet - Enter number/reference of TIR Carnet	Enter the goods item number from the Carnet
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

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 0006:

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 0006:

15F; 61T; 62T; 63T

0007: Movements/Transfers of goods between locations

These completion notes should be read in conjunction with the main CDS BIRDS Declarations and Customs Clearance Request completion instructions for inventory imports. These are additional notes on specific data elements in relation to this Procedure Code and do not constitute full guidance on how the Customs Clearance Request (CCR) should be completed.

Description of Procedure:

The use of this Procedure Code is a declaration 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.

Customs Clearance Request (CCR) where a Notification of Presentation (NOP) is being made under the EIDR procedure at import and the Procedures Code in the CDS Declaration Instructions for Imports collection do not apply.

Customs Clearance Request (CCR) for Movements in Temporary Storage (MiTS) dispatched from another MS or within the UK.

Customs Clearance Request (CCR) for the movement/transfer of non-Union goods from another Member State which are being released into the UK. For example, Single Authorisation for Simplified Procedures (SASP), centralised clearance and Special Procedure movements in records.

Conditions for Use:

This Procedure Code may be used to release goods from a UK customs clearance location:

• To move goods between Temporary Storage (TS) premises within the UK
• To release goods placed under MiTS in another MS
• Moving under a Special Procedure where the conditions for such movements have been fulfilled as per Article 211(1) of the Code
• Declared using SASP or Centralised Clearance
• Where a NOP is being made under the EIDR procedure and no other Procedure Code applies
• Where they may be declared using an oral declaration or declaration by any other act and
• Where a written customs declaration is not required.

Where this Procedure Code is used to move goods between TS premises, the details of the guarantee being used to secure the movement, must be entered in data elements 8/2 and 8/3.

Special Procedure movements can only be made:

• Between different storage facilities designated in the same authorisation;
• From the customs office of placement to the storage facilities, or;
• From the storage facilities to any customs office indicated in the authorisation for a special procedure, empowered to release goods to a subsequent customs procedure (as referred to in Article 211(1) of the Code).

This Procedure Code may be used with Entry in Declarant’s Records (EIDR).

The C21i data set must be used for this Procedure Code.

Restrictions:

This Procedure Code should be not be used for the release of goods:

• Where the goods are being released direct to a customs procedure at the border.
• Placed under Transit Procedures, including TIR Carnets
• Being transhipped through the UK prior to import or export
• Moving under an ATA/CPD carnet
• Goods being removed from TS or Free Zone/Freeport (FZ) premises for release to a customs procedure.
• For goods being moved to another Member State, please refer to the export C21e Procedure Codes
• Where a written customs declaration is required

Where any of the Special Procedure movement conditions (see above) cannot be met, a written customs declaration will be required and this Procedure Code may not be used.

Where EIDR is used to release the goods for this Procedure Code, the C21i EIDR data set must not be used. Release for free circulation may be dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibitions or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

This DE 1/10 Procedure Code may only be used where no other Procedure Code specified in the CDS Declaration Instructions for Imports collection applies.

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

Notices:

More information on importing goods may be found in the following public notices:

Import goods into the UK: step by step.

Working out the customs value of your imported goods.

Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland.

Information on EIDR may be found on Gov.UK:

Forms for import and export.

Apply to use simplified declarations for imports.

Information on Special Procedures may be found in:

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

Information on Temporary Storage may be found on Gov.UK:

Apply to operate a temporary storage facility.

Declaration Category:

C21i.

Declaration Type (DE 1/1):

Enter code: IM or CO.

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

• If the goods have Customs Union status, then the Declaration Type (DE 1/1) should be completed with code ‘CO’. Code 15F must be declared in DE 1/11 (Additional Procedure Code).
• If the goods do not have Customs Union status, then the Declaration Type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: J, K.

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

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

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
X	337 (Temporary Storage Declaration).	Enter the Temporary Storage Declaration or stock reference number.	Enter the goods item number from the Temporary Storage Declaration or stock reference.
Z	DCR (mandatory for EIDR)	Enter the Declaration Unique Consignment Reference (DUCR)	—
Z	DCS (mandatory for EIDR)	Enter the Declaration Unique Consignment Reference Part Number (DUCR Part)	—
Z	355 (Entry Summary Declaration).	Enter the MRN for the Entry Summary Declaration.	Enter the goods item number from the Entry Summary Declaration.
Z	MCR	Enter the inventory reference number assigned to the goods.	—
Z	MRN (Declaration/notification)	Enter the MRN of the customs declaration in the other Member State used to release the goods to the customs procedure (if known)	Enter the goods item number from the previous document.
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter the transaction reference number used in the movement records for the Special Procedure	Enter the goods item number from the previous document.

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, PAL01 to claim Temporary Admission for packing materials).

This includes the codes for all AI statements required in order to declare the goods for the customs procedure concerned. 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 Clearance Request (CCR) are imported using non-EU packings, pallets or containers for which relief under Temporary Admission is claimed, enter the PAL additional information statements as appropriate.

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

Coverage	AI statement code	Details to be declared
Consignment/work number.	GEN45	Enter the unique reference number, allocated to the consignment/work by the authorisation holder.
Details of the receiving Temporary Storage Facility	MOVE1	Enter the goods location code for the receiving Temporary Storage Facility (please see Appendix 16: DE 5/23: Goods Location Codes for the list of codes which may be used)
Used to specify the party taking liability for the goods during the Movement in TS (MiTS) where this is not the Dispatching TS Operator	MOVE2	Enter the EORI number of the authorised party taking liability for the TS movement
Details of the authorised party moving the goods under special procedures	MOVE3	Enter the EORI number of the authorised party for the special procedure movement
Temporary Admission relief for Packings, Commission Delegated Regulation (EU) No. 2015/2446, Article 228. Read Pay less or no duty on goods you store, repair, process or temporarily use.	PAL01	Enter ‘TA Packings’.
Temporary Admission relief for Pallets, Commission Delegated Regulation (EU) No. 2015/2446, Articles 208 and 209. Read Pay less or no duty on goods you store, repair, process or temporarily use.	PAL02	Enter ‘TA Pallets’.
Temporary Admission relief for Containers, Commission Delegated Regulation (EU) No. 2015/2446, Articles 210 and 211. Read Pay less or no duty on goods you store, repair, process or temporarily use.	PAL03	Enter ‘TA Containers’.
Premises Name and Address	PREMS	Enter the full name, address and country of the dispatching location. Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘. Enter: • The name of the person who stored the goods • The address of the premises where the goods were stored and • The goods item number as a suffix to the Address separated by ‘-‘.
The number of days the goods have already been held in Temporary Storage	TSPER	Enter the number of days the goods have been held in Temporary Storage prior to this movement

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

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

This includes document codes for all types of authorisations required in order to declare the goods to the procedure concerned (for example, C514 to provide the EIDR authorisation number). 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 should be declared (as applicable).

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
C509	e.g., GB	TST	Enter the authorisation decision number for the operation of storage facilities.
C513	e.g., GB	CCL (including SASP)	Provide the authorisation decision number for the centralised clearance/SASP.
C514	e.g., GB	EIR	Provide the authorisation decision number for EIDR.
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.

Identification of warehouse (DE 2/7):

Where the movements are being made between warehouses enter:

Warehouse type	Warehouse identifier
codes: R (public type 1) U (private)	Followed by the warehouse reference number or warehouse ID of the receiving warehouse.

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

Authorisation type	Authorisation type code	Identifier
Authorisation for centralised clearance	CCL	The EORI number of the authorisation holder.
Authorisation for a private customs warehouse	CWP	The EORI number of the authorisation holder.
Authorisation for a public customs warehouse type 1	CW1	The EORI number of the authorisation holder.
Authorisation for the use of customs declaration through an entry of data in the declarant’s records	EIR	The EORI number of the authorisation holder.
Single Authorisation for Simplified Procedures	SASP	The EORI number of the authorisation holder.
Authorisation to operate storage facilities for the temporary storage of goods	TST	The EORI number of the authorisation holder.

Person Presenting the Goods to Customs in case of Entry in the Declarant’s Records (EIDR) or Pre-Lodged Customs Declaration Identification Number - No Previous Reference (DE 3/41):

Enter the EORI number of the person presenting the goods to customs.

This data element is only required where the goods are being released using Entry in Declarant’s Records (EIDR) procedure. It is not required in any other instance on a C21i.

Where DE 3/41 is completed on an EIDR clearance request for Notification of Presentation (NOP) purposes, DE 3/18 must be left blank.

Customs Office of presentation (DE 5/26):

Enter the appropriate code from Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes for the supervising office of the location where the goods are being presented (SASP/Centralised clearance only).

Supervising Customs Office (DE 5/27):

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

For Movements in Temporary Storage (MiTS) only:

Guarantee Type (DE 8/2)

Enter the type of comprehensive guarantee authorisation held as security for the TS Movement:

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

Guarantee Reference (DE 8/3)

Enter the reference number of the guarantee used for the movement and, if appropriate, the access code and the office of guarantee.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 0007:

Applicable 1/11 Additional Procedure Codes:

000; 15F; 71M; 72M; 73N; 74A

0008: Transhipment, prior to import

These completion notes should be read in conjunction with the main CDS BIRDS Declarations and Customs Clearance Request completion instructions for inventory imports. These are additional notes on specific data elements in relation to this Procedure Code and do not constitute full guidance on how the Customs Clearance Request (CCR) should be completed.

Description of Procedure:

The use of this Procedure Code is a declaration 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.

Customs clearance request (CCR) for goods arriving in the UK for onward transhipment within the EU prior to importation.

Conditions for Use:

This Procedure Code is only to be used for goods being transhipped through the UK prior to import.

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

Restrictions:

This Procedure Code must not be used:

• To move goods between temporary storage facilities.
• For goods placed under Transit procedures (including TIR Carnets)
• For goods moving under an ATA/CPD Carnet
• For goods being transhipped through the UK prior to exportation, for example goods intended for temporary export (RGR).

This DE 1/10 Procedure Code may only be used where no other Procedure Code specified in the CDS Declaration Instructions for Imports collection applies.

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

Notices:

NA

Declaration Category:

C21i.

Declaration Type (DE 1/1):

Enter code: IM or CO.

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

• If the goods have Customs Union status, then the Declaration Type (DE 1/1) should be completed with code ‘CO’. Code 15F must be declared in DE 1/11 (Additional Procedure Code).
• If the goods do not have Customs Union status, then the Declaration Type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: J, K.

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

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code.

Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply and Appendix 3: DE 2/1: Previous Document Codes for transport document codes.

Document category	Previous document type	Previous document reference	Goods item identifier
X	337 (Temporary Storage Declaration).	Enter the Temporary Storage Declaration or stock reference number.	Enter the goods item number from the Temporary Storage Declaration or stock reference.
Z	355 (Entry Summary Declaration).	Enter the MRN for the Entry Summary Declaration.	Enter the goods item number from the Entry Summary Declaration.
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z	MCR	Enter the inventory reference number assigned to the goods.	—

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

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

This includes document codes for all types of authorisations required in order to declare the goods to the procedure concerned (for example, C623 to declare a Transhipment Certificate).

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

Document code	Description	Details to be entered on the Customs Clearance Request (CCR)
C623	Transhipment certificate EXP.1.	Enter the reference number of the Certificate. Where a sequentially numbered range of certificates cover the goods enter the lowest to the highest reference numbers of the certificates concerned i.e. document code + 0054037-0054047: status code. Where certificates are not sequentially numbered enter the reference number of each certificate concerned. Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for harmonised declarations for definitions): AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XA, XB.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 0008:

Applicable 1/11 Additional Procedure Codes:

000; 15F

0009: Import Inventory Record Cleansing

These completion notes should be read in conjunction with the main CDS BIRDS Declarations and Customs Clearance Request completion instructions for inventory imports. These are additional notes on specific data elements in relation to this Procedure Code and do not constitute full guidance on how the Customs Clearance Request (CCR) should be completed.

Description of Procedure:

The use of this Procedure Code is a declaration 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.

Customs Clearance Request (CCR) for the cleansing of miscellaneous import inventory records.

Conditions for Use:

This Procedure Code is only to be used to cleanse import records from an inventory system where clearance or release of the goods from customs control is not required.

Approval may be required from customs prior to cleansing. Shed compliance reports must be submitted to NCH as per Community System Providers (CSP), Service Delivery Agreement (SDA) requirements.

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

Restrictions:

This Procedure Code must not be used to cleanse records relating to exports.

This Procedure Code may only be used by prior authorised parties.

This DE 1/10 Procedure Code may only be used where no other Procedure Code specified in the CDS Declaration Instructions for Imports collection applies.

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

Notices:

Community System Providers (CSP), Service Delivery Agreement (SDA)

Declaration Category:

C21i.

Declaration Type (DE 1/1):

Enter code: IM.

Additional Declaration Type (DE 1/2):

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

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

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 and Appendix 3: DE 2/1: Previous Document Codes for transport document codes.

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code:

Document category	Previous document type	Previous document reference	Goods item identifier
Z	MCR	Enter the inventory reference number assigned to the goods.	—
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.

Location of Goods (DE 5/23):

Enter the relevant code from Appendix 16: DE 5/23: Goods Location Codes for the inventory location to be cleared (e.g. the location of the shed whose records are to be removed).

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 0009:

Applicable 1/11 Additional Procedure Codes:

90V; 91U; 92A; 93D; 94R; 95S; 96M

0020: Release to free circulation using the Bulk Import Reduced Data Set (BIRDS)

These completion notes should be read in conjunction with the main CDS BIRDS Declarations and Customs Clearance Request completion instructions for inventory imports. These are additional notes on specific data elements in relation to this Procedure Code and do not constitute full guidance on how the BIRDS declaration should be completed.

Description of Procedure:

The use of this Procedure Code is a declaration that the conditions laid down in Taxation (Cross-Border trade) Act 2018, Schedule 1 and The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 are met.

BIRDS declaration to release goods to free circulation and/ or home use where customs duties and/or other charges are relieved.

Permitted Movement Types:

Rest of World (RoW) to GB

Conditions for Use:

This Procedure Code may be used to release single items or bulked consignments to free circulation and/or home use using a reduced data set.

The following conditions must be met when using this procedure code:

• A BIRDS authorisation must be held
• The total value of each individual consignment to a single recipient within the bulked declaration must have an intrinsic value that does not exceed £135
• If BIRDS is used for a single item, the intrinsic value of the item must not exceed £135

Restrictions:

This Procedure Code must not be used:

• Where goods are subject to excise duty
• Where goods are subject to licence controls or other prohibitions or restrictions
• Where the total value of an individual consignment to a single recipient is greater than £135 in intrinsic value

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

Notices:

Apply to import multiple low value parcels on one declaration

Declaration Category:

BIRDS.

Declaration Type (DE 1/1):

Enter code: IM or CO.

For goods released to free circulation that originate in a Special Fiscal Territory (Jersey or Guernsey), the Declaration Type (DE 1/1) should reflect the customs status of the goods:

• If the goods are being imported from Jersey or Guernsey, then the Declaration Type (DE 1/1) should be completed with code ‘CO’. Code 15F must also be declared in DE 1/11 (Additional Procedure Code).
• If the goods are being imported from a third country, then the Declaration Type (DE 1/1) should be completed with code ‘IM’.

Additional Declaration Type (DE 1/2):

The following codes may be entered for this Procedure Code: J, K.

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

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

Document category	Previous document type	Previous document reference	Goods item identifier (where applicable)
X	337 (Temporary Storage Declaration).	Enter the Temporary Storage Declaration or stock reference number.	Enter the goods item number from the Temporary Storage Declaration or stock reference.
Z	355 (Entry Summary Declaration).	Enter the MRN for the Entry Summary Declaration.	Enter the goods item number from the Entry Summary Declaration.
Z (to represent the previous document).	ZZZ (for any other previous reference).	Enter another recognisable reference number (for example stock reference).	Enter the goods item number from the previous document.
Z	DCR (to represent the DUCR).	Enter the DUCR assigned in the commercial records to the consignment (as appropriate).	DCS (to represent any DUCR part no’s). Enter any part numbers associated with the DUCR (as appropriate).

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

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

This includes document codes for all types of authorisations required in order to declare the goods to the procedure concerned (for example, 1BRD to be declared for the BIRDS authorisation). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

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

Document code	Document identifier: country code	Document identifier: authorisation type code	Document identifier: authorisation number
1BRD	e.g., GB	BRD	Enter the reference number for the BIRDS authorisation.

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

Authorisation type	Authorisation type code	Identifier
BIRDS	BRD	The EORI number of the authorisation holder.

Supervising Customs Office (DE 5/27)

Enter the supervising customs office code: GBBEL004.

Additional Procedure Codes (DE 1/11):

The following Additional Procedure Codes may be used with Procedure Code 0020:

Applicable 1/11 Additional Procedure Codes:

15F (for JE and GG imports only), 21V.

Notes:

The use of this procedure code is a declaration by the importer that the conditions laid down in Taxation (Cross-Border trade) Act 2018, Schedule 1 and The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 are met.

Entry under this procedure code is an undertaking by the importer to pay to the Commissioners of HMRC immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief aren’t met.

VAT:

—

Security required:

—

Excise:

Excise goods are not permitted.