Guidance

Additional Procedure Code 5-Series: Temporary Export of Union Goods intending to claim Returned Goods Relief (RGR)

Updated 30 September 2024

This Appendix contains the specific completion rules instructions for the 5-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The DE 1/10 completion notes, including conditions and restrictions, are not repeated within or superseded by the DE 1/11 completion notes.

50A: Animals

Description of Procedure:

Animals temporarily exported with the intention to claim Returned Goods Relief (RGR) on re-importation (Article 137(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

Animals, in free circulation, being temporarily exported intending to claim to RGR on their re-importation.

Conditions for Use:

Animals may be temporarily exported under RGR using this Additional Procedure code for the following purposes:

• grazing
• seasonal moving of livestock between regions
• for performance of work or
• a saddle or draught animal being temporarily exported for private use

Evidence must be held to demonstrate the Union status of the animals at their subsequent re-importation, for example animal passport.

See Pay less import duty and VAT when re-importing goods to the UK for additional conditions for eligibility for RGR.

Restrictions on usage:

This Additional Procedure Code may only be used for animals where a written customs declaration is not required.

Animals must be re-imported within 3 years of temporary export unless a waiver applies or the property of crown servants (6-years).

Where pets are declared as part of a wider consignment of personal effects, Additional Procedure Code 50P should be used instead.

Notices

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

Additional information

Bringing food into Great Britain.

Bringing your pet dog, cat or ferret to Great Britain.

Notes:

Additional Procedure Code 50A can only be used with Requested and Previous Procedure code (DE 1/10): 0015

50D: Disaster Relief Material

Description of Procedure:

Disaster Relief Material temporarily exported with the intention to claim RGR on re-importation (Article 137(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

Disaster relief materials include goods of any kind temporarily exported to counter the effects of disasters or similar situations outside the EU.

Conditions for Use:

Evidence must be held to demonstrate the Union status of the goods being temporarily exported, for example, shipping documents.

See Pay less import duty and VAT when re-importing goods to the UK for additional conditions for eligibility for RGR.

Restrictions on usage:

Relief of excise duty is not available at re-import under RGR.

Only goods temporarily exported to aid in disaster relief actions may use this Additional Procedure Code.

Any licensable, restricted or prohibited items must be declared using a written customs declaration.

Oral declarations may not be made for goods temporarily exported under RGR where:

• the goods are prohibited or restricted, or
• other special export formality is required

Notices

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

Notes:

Additional Procedure Code 50D can only be used with Requested and Previous Procedure code (DE 1/10): 0015

50F: Goods for use in Frontier Zone

Description of Procedure:

Goods for use in frontier zone temporarily exported with the intention to claim RGR on re-importation (Article 137(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

Union goods temporarily exported from within frontier zones, with the intention to claim RGR on re-importation to a Union Frontier zone.

Conditions for Use:

The equipment must meet all of the following conditions:

• be temporarily exported by a person established in a frontier zone of a non-Union Territory that is adjacent to the Union frontier zone of temporary exportation (within the Territory of the customs union) and
• intended for use by a person established in the Non-Union frontier zone

The goods may also be used for the building, repair or maintenance of infrastructure in Non-Union frontier zones temporarily exported from an adjacent Union frontier zone under the responsibility of public authorities.

See Pay less import duty and VAT when re-importing goods to the UK for additional conditions for eligibility for RGR.

Restrictions on usage:

If the goods are being temporarily exported from an area outside the frontier zone or in an adjacent location, a written customs declaration is required.

Relief of excise duty is not available at re-import under RGR.

Notices

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

Notes:

The following evidence must be held:

• for equipment: evidence that it is owned by a person established in the frontier zone
• for goods intended for used in the building, repair or maintenance of infrastructure in the frontier zone - evidence that such work will be carried out under the responsibility of public authorities

Additional Procedure Code 50F can only be used with Requested and Previous Procedure code (DE 1/10): 0015

50G: Goods Temporarily Exported in Particular Situations Having No Economic Effect

Description of Procedure:

Goods temporarily exported in particular situations having no economic effect with the intention to claim RGR on re-importation (Article 137(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

Any Union Status goods that are temporarily exported that are:

• 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

Conditions for Use:

This Additional Procedure Code may only be used for temporarily exported goods:

• with Union Status
• less than 10,000 Euros in value
• intended for re-import within 3 years (or 6 years if owned by Crown Servants)
• that will not undergo any process or repair during their export other than to maintain them in a working condition

See Pay less import duty and VAT when re-importing goods to the UK for additional conditions for eligibility for RGR.

Restrictions on usage:

Evidence of Union status at the time of temporary export must be held. Goods must not be exported for the purpose of repair or process.

Any revenue re-claimed at export must be re-paid at import.

Relief of excise duty is not available at re-import under RGR.

Notices

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

Notes:

Additional Procedure Code 50G can only be used with Requested and Previous Procedure code (DE 1/10): 0015

50M: Medical, Surgical and Laboratory Equipment

Description of Procedure:

Medical, surgical and laboratory equipment temporarily exported with the intention to claim RGR on re-importation (Article 137(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

Medical, surgical and laboratory equipment temporarily exported on loan to a hospital or medical institution.

Conditions for Use:

This Additional Procedure Code may be used to temporarily export:

• medical
• surgical or
• laboratory equipment

Where such equipment is being temporarily exported, 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.

See Pay less import duty and VAT when re-importing goods to the UK for additional conditions for eligibility for RGR.

Restrictions on usage:

Evidence of eligibility to use this Additional Procedure Code must be held:

• demonstrating the Union status of the goods at the time of temporary export
• that the goods are being loaned to a medical institution for diagnostic or therapeutic purposes
• the equipment must not be exported for the purpose of repair or process

Any revenue re-claimed at export must be re-paid on subsequent re-import.

Relief of excise duty is not available at re-import under RGR.

Notices

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

Notes:

Additional Procedure Code 50M can only be used with Requested and Previous Procedure code (DE 1/10): 0015

50P: Personal Effects Temporarily Exported by Travellers

Description of Procedure:

Personal effects, including goods for sports purposes, temporarily exported by travellers with the intention to claim RGR on re-importation (Article 137(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

This Additional Procedure Code may be used to temporarily export:

• travellers personal effects
• goods for sports purposes
• pets

Personal effects are articles new or used which a traveller may reasonably need for their personal use during a journey but excludes any goods temporarily exported for commercial purposes.

Goods for sports purposes are articles new or used which a traveller may reasonably need for their sports use during their stay outside the Union but excludes any goods temporarily exported for commercial purposes.

Conditions for Use:

This Additional Procedure Code may be used to:

• temporarily export goods by travellers on a stay outside the EU
• are intended for re-import within 3 years (6-years if owned by a Crown Servant)
• where evidence of the goods Union Status at the time of temporary export is held, for example, travel documentation

The temporarily exported 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 leaving the customs territory of the EU
• goods to be used for sports purposes with an intrinsic value of under €10,000 or
• pets, where temporarily exported 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 outside the EU.

Evidence must be held to demonstrate the Union status of the animals being re-imported, for example animal passport.

Restrictions on usage:

This Additional Procedure Code may only be used for animals where a written customs declaration is not required.

This Additional Procedure Code may not be used for any goods used or intended for commercial purposes.

Any licensable, restricted or prohibited items must be declared using a written customs declaration.

Relief of excise duty is not available at re-import under RGR.

Notices

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

Security needed

Security for customs duties and import VAT may be needed at the time of re-importation for goods over €10,000 in value where evidence is not provided to demonstrate their Union status.

Additional Information:

Bringing food into Great Britain.

Bringing your pet dog, cat or ferret to Great Britain.

Notes:

Additional Procedure Code 50P can only be used with Requested and Previous Procedure code (DE 1/10): 0015

51P: Professional Equipment

Description of Procedure:

Professional equipment temporarily exported with the intention to claim RGR on re-importation (Article 137(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

Union status professional equipment temporarily exported using an oral declaration intended for use as:

• 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 and temporarily exported by:

• a person established within the EU
• by an employee of the owner or by the owner’s duly appointed representative
• under the supervision of the owner, except in cases of visual co- production

See Pay less import duty and VAT when re-importing goods to the UK for additional conditions for eligibility for RGR.

Restrictions on usage:

This Additional Procedure Code may not be used for goods temporarily exported 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)

Relief of excise duty is not available at re-import under RGR.

Notices

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

Notes:

Additional Procedure Code 51P can only be used with Requested and Previous Procedure code (DE 1/10): 0015

52P: EU Pallets or Containers Temporarily Exported

Description of Procedure:

EU pallets or containers temporarily exported with the intention to claim RGR on re-importation (Article 137(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

Empty Union (EU) status pallets or containers which are being temporarily exported empty.

Conditions for Use:

This Additional Procedure Code may only be used to temporarily export EU pallets or containers:

• where these are intended for subsequent re-importation
• whether or not they will be filled at the time of re-importation
• where evidence is held that the pallets or containers have EU status, for example, shipping manifests

See Pay less import duty and VAT when re-importing goods to the UK for additional conditions for eligibility for RGR.

Restrictions on usage:

This Additional Procedure Code may not be used to declare EU pallets or containers where they are filled at the time of temporary export.

Notices

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

Notes:

When EU pallets or containers are temporarily exported filled, the customs declaration should be in respect of the goods being exported and should include AI statement PAL12 in DE 2/2 and this Additional Procedure Code may not be used.

Additional Procedure Code 52P can only be used with Requested and Previous Procedure code (DE 1/10): 0015

50T: Means of Transport

Description of Procedure:

Means of Transport temporarily exported with the intention to claim RGR on re-importation:

• means of road, rail, air, sea and inland waterway transport and/ or
• spare parts, accessories and equipment for said means of transport

(Article 137(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

The temporary export of EU motor vehicles, civil aircraft, inland waterway vessels or sea going vessels for private or commercial transport use (Article 203, EU Reg. No. 952/2013 (Union Customs Code (UCC)).

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 temporarily exported 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

Evidence must be held and produced on request that the means of transport, spare parts and accessories:

• have Union status
• were temporarily exported from the EU
• will be re-imported within 3-years (6-years if belonging to a Crown Servant)

See Pay less import duty and VAT when re-importing goods to the UK for additional conditions for eligibility for RGR.

Restrictions on usage:

This Additional Procedure Code may not be used for MoT that are being temporarily exported 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.

Relief of excise duty is not available at re-import under RGR.

Notices

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

Notes:

Additional Procedure Code 50T can only be used with Requested and Previous Procedure code (DE 1/10): 0015

50W: Welfare Material for Seafarers

Description of Procedure:

Welfare material for seafarers temporarily exported with the intention to claim RGR on re-importation (Article 137(2) of Commission Delegated Regulation (EU) 2015/2446 (DA)).

Goods covered

This Additional Procedure Code may be used to temporarily export Union status goods for use as welfare materials for seafarers.

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:

Relief at re-import will only be granted for Union status goods that are being temporarily exported for use:

• on a vessel engaged in international maritime traffic
• loaded on such a vessel and being temporarily exported for personal use 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 in a territory outside the EU

See Pay less import duty and VAT when re-importing goods to the UK for additional conditions for eligibility for RGR.

Restrictions on usage:

This Additional Procedure Code may not be used for goods being temporarily exported for:

• the purpose of repair or process
• commercial use
• use in the maintenance or operation of the vessel and its functions

Relief of excise duty is not available at re-import under RGR.

Notices

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

Notes:

Additional Procedure Code 50W can only be used with Requested and Previous Procedure code (DE 1/10): 0015