Additional Procedure Code 4-Series: Re-export of Temporary Admission Goods
Updated 30 September 2024
© Crown copyright 2024
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/appendix-2-c21e-data-element-111-additional-procedure-codes/additional-procedure-code-4-series-re-export-of-temporary-admission-goods
This Appendix contains the specific completion rules instructions for the 4-series Additional Procedure Codes for Data Element (DE) 1/11 for Inventories Exports.
Use the index list and the Additional Procedure Codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.
Notes
The completion notes in this Appendix are a supplement to the main Customs Declaration Service (CDS) Customs Clearance Request Completion Instructions for Inventory Exports.
This Appendix only contains any additional completion notes for each 3-digit Additional 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 a supplement to the DE 1/10 Procedure Code Notes and therefore any instructions relating to the requested or previous procedure included against the relevant DE 1/10 Procedure Code (see Appendix 1: DE 1/10: Requested and Previous Procedure Codes) must also be followed.
The DE 1/10 completion notes, including conditions and restrictions, are not repeated within or superseded by the DE 1/11 completion notes.
40A: Animals (12 months or more)
Description of Procedure:
Re-export of temporarily admitted animals using an oral declaration or declaration by any other act (Article 136(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
Animals owned by a person established outside the EU being re-exported from Temporary Admission (TA).
Conditions for Use:
The Animals re-exported under this Additional Procedure Code must have remained in the Union for a minimum period of 12 months.
Animals used for the following purposes may be re-exported from TA using this Additional Procedure code:
- grazing
- seasonal moving of livestock between regions
- for performance of work
- a saddle or draught animal that was imported for private use
Information can be found in Pay less or no duty on goods you store, repair, process or temporarily use for additional TA conditions, including the use of oral declarations.
Restrictions on usage:
Where Animals were temporarily imported for a period of less than 12-months, this Additional Procedure Code may not be used.
This Additional Procedure Code may only be used to re-export animals from TA where a written customs declaration is not required.
Where pets are declared as part of a wider consignment of personal effects, Additional Procedure Code 40P should be used instead.
The goods must be re-exported within 24 months of their temporary admission.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Pay less import duty and VAT when re-importing goods to the UK.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-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 re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Additional Guidance
Bringing food, animals or plants into Great Britain.
Bringing your pet dog, cat or ferret to the UK.
If the items were used for longer than 24 months, contact the NTAS.
Notes:
Additional Procedure Code 40A can only be used with Requested and Previous Procedure code (DE 1/10): 0014.
40D: Disaster Relief Material
Description of Procedure:
Re-export of temporarily admitted disaster relief material using an oral declaration or declaration by any other act (Article 136(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
Disaster relief materials include goods of any kind to counter the effects of disasters or similar situations within the EU.
Conditions for Use:
The goods must have been used by state bodies or organisations approved by state bodies.
More information can be found in Pay less or no duty on goods you store, repair, process or temporarily use for additional TA conditions, including the use of oral declarations.
Restrictions on usage:
Only goods temporarily admitted to aid in disaster relief actions may be re-exported using this Additional Procedure Code.
Any licensable, restricted or prohibited items must be declared using a written customs declaration.
The goods must be re-exported within 24 months of their temporary admission.
Oral declarations may not be made for goods re-exported from Temporary Admission where either:
- the goods are prohibited or restricted
- other special export formality is required
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-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 re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Additional Guidance:
If the items were used for longer than 24 months, contact the NTAS.
Notes:
Additional Procedure Code 40D can only be used with Requested and Previous Procedure code (DE 1/10): 0014
40F: Goods for use in Frontier Zone
Description of Procedure:
Re-export of temporarily admitted goods used in a Frontier Zone using an oral declaration or declaration by any other act (Article 136(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
Non-Union goods temporarily admitted intended to remain within frontier zones, with suspension from customs duties and import formalities.
Conditions for Use:
The equipment must meet all of the following conditions:
- be owned by a person established in a frontier zone of a non-Union Territory that is adjacent to the frontier zone of temporary importation (within the Territory of the customs union) and
- used by a person established in the Union frontier zone of temporary import
The goods may also have been used for the building, repair or maintenance of infrastructure in Union frontier zones of temporarily importation from an adjacent non-Union frontier zone under the responsibility of public authorities.
Information can be found in Pay less or no duty on goods you store, repair, process or temporarily use for additional TA conditions, including the use of oral declarations.
Restrictions on usage:
If the TA goods were used outside the frontier zone or in an adjacent location, a written customs declaration is required.
The goods must be re-exported within 24 months of their temporary admission.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-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 re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Additional Guidance
If the items were used for longer than 24 months, contact the NTAS.
Notes:
The following evidence must be held:
- for equipment: evidence that it was used by a person established in that frontier zone
- goods were used for the building, repair or maintenance of infrastructure in the frontier zone - evidence that such work is carried out under the responsibility of public authorities
Additional Procedure Code 40F can only be used with Requested and Previous Procedure code (DE 1/10): 0014
40G: Re-export of Goods Temporarily Admitted in Particular Situations Having No Economic Effect
Description of Procedure:
Re-export of goods temporarily admitted in particular situations having no economic effect using an oral declaration or declaration by any other act (Article 136(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
Any non-union goods that were temporarily admitted which have no economic effect.
Conditions for Use:
This Additional Procedure Code may only be used for goods that are:
- less than 10,000 Euros in value
- used in the UK, and
- not covered by any other Additional Procedure Code, or
- covered by other Additional Procedure Codes but do not comply with the conditions normally attached to that Additional Procedure Code
Information can be found in Pay less or no duty on goods you store, repair, process or temporarily use for additional TA conditions, including the use of oral declarations.
Restrictions on usage:
Goods over €10,000 euros in value are not permitted under this Additional Procedure Code.
This Additional Procedure Code may only be used where no other TA Additional Procedure Code applies.
The goods must be re-exported within 24 months of their temporary admission.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-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 re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Additional Guidance
If the items were used for longer than 24 months, contact the NTAS.
Notes:
Additional Procedure Code 40G can only be used with Requested and Previous Procedure code (DE 1/10): 0014
41G: Re-export of Goods Temporarily Admitted for a Period Not Exceeding Three Months
Description of Procedure:
Re-export of goods temporarily admitted for a period not exceeding three months using an oral declaration or declaration by any other act (Article 136(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
Any non-union goods that were temporarily admitted for a period not exceeding three months.
Conditions for Use:
This Additional Procedure Code may only be used for goods that were temporarily admitted:
- for a period not exceeding 3 months
- used in the UK, and
- not covered by any other Additional Procedure Code, or
- covered by other Additional Procedure Codes but do not comply with the conditions normally attached to that Additional Procedure Code
Information can be found in Pay less or no duty on goods you store, repair, process or temporarily use for additional TA conditions, including the use of oral declarations.
Restrictions on usage:
The goods must be re-exported within 3 months of their temporary admission.
This Additional Procedure Code may only be used where no other TA Additional Procedure Code applies.
Notices
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-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 re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Additional Guidance
Goods must be re-exported from the EU within 3 months of temporary import, this period cannot be extended.
Notes:
Additional Procedure Code 41G can only be used with Requested and Previous Procedure code (DE 1/10): 0014.
40M: Medical, Surgical and Laboratory Equipment
Description of Procedure:
Re-export of temporarily admitted medical, surgical and laboratory equipment using an oral declaration or declaration by any other act (Article 136(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
Medical, surgical and laboratory equipment temporarily admitted on loan, at the request of a hospital or other medical institution in urgent need of such equipment, to make up for the inadequacy of its own facilities and where intended for diagnostic or therapeutic purposes.
Information can be found in Pay less or no duty on goods you store, repair, process or temporarily use for additional TA conditions, including the use of oral declarations.
Restrictions on usage:
Evidence must be held that the goods were being loaned to a medical institution for diagnostic or therapeutic purposes.
Any licensable, restricted or prohibited items must be declared using a written customs declaration.
The goods must be re-exported within 24 months of their temporary admission.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-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 re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Additional Guidance
If the items were used for longer than 24 months, contact the NTAS.
Notes:
Additional Procedure Code 40M can only be used with Requested and Previous Procedure code (DE 1/10): 0014
40P: Re-export of Personal Effects Temporarily Admitted by Travellers
Description of Procedure:
Re-export of personal effects, including goods for sports purposes temporarily admitted by travellers using an oral declaration or declaration by any other act (Article 136(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
This Additional Procedure Code may be used to re-export from TA:
- travellers personal effects
- goods for sports purposes under €10,000
- pets
Conditions for Use:
This Additional Procedure Code may be used to re-export goods by travellers used on their stay within the EU.
The goods may be transported in accompanied or unaccompanied baggage.
To be eligible to use this Additional Procedure Code the goods must be:
- the traveller’s own personal effects - a traveller is a person temporarily entering the customs territory of the EU
- goods which were being used for sports purposes with an intrinsic value of under €10,000 or
- pets, where temporarily admitted as part of a larger consignment
Personal effects or sports goods are articles new or used which a traveller may reasonably need for their personal use during their stay inside the EU.
Information can be found in Pay less or no duty on goods you store, repair, process or temporarily use for additional TA conditions, including the use of oral declarations.
Restrictions on usage:
This Additional Procedure Code cannot be used at re-export for goods unless Additional Procedure Code 50P was declared in DE 1/11 at the time of temporary importation.
This Additional Procedure Code may not be used for any goods used for commercial purposes.
Any licensable, restricted or prohibited items must be declared using a written customs declaration.
The goods must be re-exported within 24 months of their temporary admission.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Pay less import duty and VAT when re-importing goods to the UK.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-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 re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Additional Guidance
Bringing food, animals or plants into Great Britain.
Bringing your pet dog, cat or ferret to the UK.
If the items were used for longer than 24 months, contact the NTAS.
Notes:
Additional Procedure Code 40P can only be used with Requested and Previous Procedure code (DE 1/10): 0014
41P: Professional Equipment
Description of Procedure:
Re-export of temporarily admitted professional equipment using an oral declaration or declaration by any other act (Article 136(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
This Additional Procedure Code may be used to re-export professional equipment from TA.
A list of goods that can be entered is given in Pay less or no duty on goods you store, repair, process or temporarily use.
An oral declaration may be made to enter the following goods to TA:
- portable musical instruments
- equipment for sound/tele broadcasting
- equipment for doctor to assist patients awaiting an organ transplant
Conditions for Use:
To be eligible to use this Additional Procedure Code the goods must be:
- owned by a person established outside the EU
- re-exported either by a person established outside the EU or by an employee of the owner (the employee may be established in the EU)
- used by the exporter or under their supervision, except in cases of visual co- production
Information can be found in Pay less import duty and VAT when re-importing goods to the UK for additional TA conditions, including the use of oral declarations.
Restrictions on usage:
This Additional Procedure Code may not be used for goods temporarily admitted to:
- be used for the industrial manufacture or packing of goods
- exploit natural resources (except hand tools)
- construct, repair or maintain buildings (except hand tools) or
- be used on earth moving and like projects (except hand tools)
The goods must be re-exported within 24 months of their temporary admission.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-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 re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Additional Guidance
If the items were used for longer than 24 months, contact the NTAS.
Notes:
Additional Procedure Code 41P can only be used with Requested and Previous Procedure code (DE 1/10): 0014
42P: Non-EU Packings being Re-Exported
Description of Procedure:
Re-export of temporarily admitted non-EU Packings using an oral declaration or declaration by any other act (Article 136(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
This Additional Procedure Code may be used to re-export non-EU packings that are empty at the time of re-exportation.
Conditions for Use:
This Additional Procedure Code may only be used for packing which is re-exported empty.
Pay less or no duty on goods you store, repair, process or temporarily use for additional TA conditions, including the use of oral declarations.
Restrictions on usage:
This cannot be used for packing which has goods inside (full). Full packing should be declared using the relevant PAL AI Statement in DE 2/2 according to the completion notes for the Procedure Code (DE 1/10). Please see Appendix 1: DE 1/10: Requested and Previous Procedure Codes.
The goods must be re-exported within 24 months of their temporary admission.
This Additional Procedure Code cannot be used at re-export for goods unless Additional Procedure Code 52P was declared in DE 1/11 at the time of temporary importation.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-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 re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Additional Guidance
If the items were used for longer than 24 months, contact the NTAS.
Notes:
When packings imported empty are re-exported filled, the export declaration should be in respect of the goods being exported using the packings and should include the AI statement PAL06 in DE 2/2.
Additional Procedure Code 42P can only be used with Requested and Previous Procedure code (DE 1/10): 0014.
40T: Means of Transport
Description of Procedure:
Re-export of temporarily admitted Means of Transport using an oral declaration or declaration by any other act:
- means of road, rail, air, sea and inland waterway transport and/ or
- spare parts, accessories and equipment for said means of transport
(Article 136(2) of Commission Delegated Regulation (EU) 2015/2446 (DA))
Goods covered
The re-export of non-EU motor vehicles, civil aircraft, inland waterway vessels or sea going vessels liable to customs duties and import VAT temporarily admitted for private or commercial transport use by a person:
- established outside the EU
- a person established inside the EU (only available in circumstances identified in Pay less or no duty on goods you store, repair, process or temporarily use)
Conditions for Use:
This Additional Procedure Code may be used for the following Means of Transport (MoT):
- motorised road vehicles including cycles with engines, trailers/caravans imported with the vehicle or separately, component parts, normal accessories and equipment imported with the vehicle
- rail transport (rail engines, railcars and rolling stock) of any description
- sea going vessels of any description used to transport goods or persons including pleasure craft such as yachts
- inland waterway vessels of any description used to transport goods to persons
Information can be found in Pay less or no duty on goods you store, repair, process or temporarily use for additional TA conditions, including the use of oral declarations.
Restrictions on usage:
This Additional Procedure Code may not be used for MoT that were temporarily admitted for a use other than for transport purposes.
For Means of Transport other than those listed under Conditions (see above), a written customs declaration must be used.
For details of other reliefs that may be available (for example; for sports purposes, exhibition or testing), see Pay less or no duty on goods you store, repair, process or temporarily use.
The goods must be re-exported within 24 months of their temporary admission.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Pay less import duty and VAT when re-importing goods to the UK.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission (TA): Re-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 re-exportation in the following format: ddmmyyyy-ddmmyyyy |
Additional Guidance
If the MoT were used for longer than 24 months, contact the NTAS.
Notes:
Additional Procedure Code 40T can only be used with Requested and Previous Procedure code (DE 1/10): 0014.
40W: Welfare Material for Seafarers
Description of Procedure:
Re-export of temporarily admitted welfare material for seafarers using an oral declaration or declaration by any other act (Article 136(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
This Additional Procedure Code may be used to re-export non-Union status goods temporarily admitted for use as welfare materials for seafarers under €10,000.
Goods include:
- reading material, such as books of any kind, correspondence courses, newspapers, journals and periodicals, pamphlets on welfare facilities in ports
- audio visual material such as sound and image reproducing instruments, tape- recorders, radio sets, television sets, cinematographic and other projectors, recording on tapes or discs (language courses, radio programmes, greeting, music and entertainment), films, exposed and developed, film slides, videotapes
- sports gear, such as sportswear, balls, rackets and nets, deck games, athletic equipment, gymnastic equipment
- hobby material such as indoor games, musical instruments, material for amateur dramatics, materials for painting, sculpture, woodwork and metalwork, carpet making etc
- equipment for religious activities and parts and accessories for welfare material
Conditions for Use:
This Additional Procedure Code may be used for non-Union status goods that are being re-exported after use:
- on a vessel engaged in international maritime traffic
- loaded on such a vessel and temporarily used ashore by the crew
- by the crew of such a vessel in cultural or social establishments managed by non-profit making organisations or in places of worship where services for seafarers are regularly held
More information can be found in Pay less import duty and VAT when re-importing goods to the UK for additional TA conditions, including the use of oral declarations.
Restrictions on usage:
This Additional Procedure Code may not be used for goods over €10,000.
This Additional Procedure Code may not be used for goods that were temporarily admitted:
- for the purpose of repair or process
- for commercial use
- for use in the maintenance or operation of the vessel and its functions
The goods must be re-exported within 24 months of their temporary admission.
Notices
Pay less or no duty on goods you store, repair, process or temporarily use.
Additional information
If the items were used for longer than 24 months, contact the NTAS.
Notes:
Additional Procedure Code 40W can only be used with Requested and Previous Procedure code (DE 1/10): 0014.