Additional Procedure Code C-Series (Appendix 2A)

Question 1

Notes

Accepted Answer

The completion notes in this Appendix are a supplement to the main Customs Declaration Service (CDS) Declaration Completion Instructions for Imports.

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.

Where a single goods item requires the use of both Union and National Additional Procedure Codes, Union Codes (from Appendix 2A: DE 1/11: Additional Procedure Codes: Union Codes should be declared first (see CDS Declaration Completion Instructions for Imports, DE 1/11 for more details).

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The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.

General declaration completion notes:

Where the DE 1/10 completion notes contain different instruction from the main Declaration Completion Guide or other Appendices, the completion instructions in Appendix 1 take precedence Where information may be entered at Header or Item level:

It may only be entered at header level where it applies equally to every goods item
Information must be entered at item level where it differs for even a single goods item
It must be entered at item level where it would result in an incorrect duty calculation if only entered at header level, for example, a proportional reduction in air freight charges by gross weight.

However, please note that while DE 3/39, 8/2 and 8/3 are header level only data elements, they do not have to apply equally to all items on a declaration.

Question 2

C01: Personal property belonging to natural persons transferring their normal place of residence to the Union

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of personal property belonging to natural persons transferring their normal place of residence to the UK (Council Regulation 1186/2009 Article 3).

Goods covered:

Household effects and personal property belonging to natural persons transferring their normal place of residence, (Transfer of Residence - ToR) to the United Kingdom only.

Conditions for use:

The conditions in Transfer of residence to the UK must be met.

Prior to making this declaration an application for Transfer of Residence relief (using a ToR1 form) must be made.

No items may be sold, loaned, gifted or transferred for a minimum of 12-months after the date of importation.

All items in this consignment declared to Transfer of Residence (ToR) must be retained by the Importer at their residence for a minimum period of 12 months from date of import into UK.

Failure to comply with this post-import restriction can lead to demand of immediate payment of previously relieved import duties and charges.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

This relief cannot be used for transfer of residence to or from second homes.

The relief does not apply to alcoholic beverages, tobacco and tobacco products, commercial vehicles and articles for use in the exercise of a trade or profession other than portable instruments of the applied or liberal arts and goods that the applicant for ToR has not possessed or used for at least six consecutive months prior to the date of importation.

This relief may only be applied for in the member state in which the applicant will be taking up residence.

Any consignments applying for relief elsewhere in the EU must not be declared to this Additional Procedure Code.

Such consignments may only be approved for relief by the destination Member State’s own Customs Authority. These consignments should instead be sent onwards using Union Transit procedures.

If the personal property is being transferred:

Up to a maximum of 6-months before the applicant takes up normal residence in the UK, Additional Procedure Code C42 should be used
After the applicant has taken up temporary residence in the UK with the intention to move here permanently within 6-months of the personal property being imported, Additional Procedure Code C43 should be used

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Notices:

Transfer of Residence to the UK

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

Enter:

Coverage	AI statement code	Details to be declared
Transfer of Residence (ToR) relief for household effects and personal property belonging to natural persons transferring their normal place of residence to the United Kingdom only.	TOR01	Enter the ToR authorisation number granted.

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

Goods Manifest:

Packing lists, manifests and/or insurance documents detailing items within the consignments should be attached as appropriate, especially to identify any goods outlined above under ‘Goods covered’.

These should be declared using the relevant document codes between N235 — N787 as appropriate. The document codes which may be used, and their completion instructions may be found in Appendix 5A : DE 2/3 Documents and Other Reference Codes (Union).

Security required:

Security may be required as per Article 9 in Community System of Duty Relief (CSDR) Regulation 1186/2009 where any revenue due is not paid at the time of release to the Procedure. An appropriate Method of Payment code should be declared in DE 4/8 (see Appendix 9: DE 4/8: Method of Payment Codes for details of the codes which may be used).

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C01 can only be used with Requested and Previous Procedure code (DE 1/10): 4000, 4053, 4071, 4078.

Additional documents needed:

Claim form ToR1: Application for Transfer of Residence relief (ToR1) is required.

Question 3

C02: Trousseaux and household effects imported on the occasion of a marriage

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of trousseaux and household effects imported on the occasion of a marriage (Council Regulation 1186/2009 Article 12(1)).

Goods covered:

Trousseaux and household effects imported on the occasion of a marriage no later than 4 months after the date of the wedding.

Conditions for use:

The conditions in Transfer of residence to the UK must be met:

Goods must be imported no later than 4 months after the date of the wedding
Evidence must be held of proof of marriage
Be moving from a country outside the EU to the UK to live in the UK, transferring the applicant’s normal place of residence to the UK
Have lived outside the EU for at least the last 12 consecutive months
Have used and had possession of the goods for at least the last 6 consecutive months
Have used the goods and are going to continue using them in the new place of residence in the UK for at least the next 12 months
Import the goods within 12 months of coming to live in the UK
Not lend, pledge, give away, hire to others or transfer the goods within the first 12 months after the date on which they were imported

To be eligible for the relief:

The wedding may take place outside the EU
The Bride or Groom may already be a resident of the UK and the Bride or Groom is moving to the UK to take up residence on the occasion of the marriage

Wedding gifts and the wedding outfits of the bride and groom may also be imported and claim relief.

To claim relief for wedding gifts Additional Procedure Code C03 or C61 must be used in addition to Code C02.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

This relief may only be applied for in the member state in which the applicant will be taking up residence.

Any consignments applying for relief elsewhere in the EU must not be declared to this Additional Procedure Code.

Such consignments may only be approved for relief by the destination Member State’s own Customs Authority. These consignments should instead be sent onwards using Union Transit procedures.

The relief does not apply to:

Alcoholic beverages
Tobacco and tobacco products
Commercial vehicles
Articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts
Goods that the applicant has not possessed or used for at least 6 months (other than wedding outfits).

Relief for Wedding Gifts must be claimed under C03 or C61.

Trousseaux and household effects imported up to 2 months before marriage should use Additional Procedure Code C60.

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Notices:

Transfer of Residence to the UK

Specific fields in the declaration/notes on completion:

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

Goods Manifest:

Packing lists, manifests and/or insurance documents detailing items within the consignments should be attached as appropriate, especially to identify any goods outlined above under ‘Goods covered’.

These should be declared using the relevant document codes between N235 — N787 as appropriate. The document codes which may be used, and their completion instructions may be found in Appendix 5A : DE 2/3 Documents and Other Reference Codes (Union).

Security required:

Security may be required as per Article 9 in CSDR Regulation 1186/2009 where any revenue due is not paid at the time of release to the Procedure. An appropriate Method of Payment code should be declared in DE 4/8 (see Appendix 9: DE 4/8: Method of Payment Codes for details of the codes which may be used).

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C02 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4053, 4071, 4078.

Question 4

C03: Presents customarily given on the occasion of a marriage

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of presents customarily given on the occasion of a marriage (Council Regulation 1186/2009 Article 12(2)).

Goods covered:

Presents customarily given on the occasion of a marriage no later than 4 months after the date of the wedding.

Conditions for use:

The conditions in Transfer of residence to the UK must be met:

Gifts must be imported no later than 4 months* after the date of the wedding
Evidence must be held of proof of marriage
The value of each present must not exceed €1,000 per gift;
Be Intended for the Bride or Groom who must also be the applicant for the relief;
Of a kind normally given on marriage;
Given by persons who normally live outside the EU;
Not sold, lent, hired to others or disposed of in the UK or anywhere else in the EU within 12 months of the date of importation, unless prior notice is given to HMRC and any duty and/ or any VAT relieved at importation is paid.
Be moving from a country outside the EU to the UK to live in the UK, transferring the applicant’s normal place of residence to the UK
Have lived outside the EU for at least the last 12 consecutive months

Please note: There is no monetary limit for wedding gifts if they are imported as part of the individual’s personal belongings.

*Where the importation of gifts is delayed due to circumstances beyond the applicant’s control, the 4-month time limit may be waived. Evidence of proof of marriage and normal residence in the UK will be required.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

This relief may only be applied for in the member state in which the Bride or Groom will be taking up residence.

Any consignments applying for relief elsewhere in the EU must not be declared to this Additional Procedure Code.

Such consignments may only be approved for relief by the destination Member State’s own Customs Authority. These consignments should instead be sent onwards using Union Transit procedures.

The relief doesn’t apply to:

Alcoholic beverages
Tobacco and tobacco products
Commercial vehicles
Articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts

If wedding presents are imported up to 2 months before the wedding, then Additional Procedure Code C61 should be used instead of C03.

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Notices:

Transfer of residence to the UK

Goods that arrive before the wedding

This Additional Procedure Code must not be used. Additional Procedure Code C61 should be used instead.

Specific fields in the declaration/notes on completion:

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

Goods Manifest:

Packing lists, manifests and/or insurance documents detailing items within the consignments should be attached as appropriate, especially to identify any goods outlined above under ‘Goods covered’.

These should be declared using the relevant document codes between N235 — N787 as appropriate. The document codes which may be used, and their completion instructions may be found in Appendix 5A : DE 2/3 Documents and Other Reference Codes (Union).

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C03 can only be used with Requested and Previous Procedure code (DE 1/10): 4000, 4053, 4071, 4078.

Question 5

C04: Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of personal property acquired by inheritance by a natural person having his normal place of residence in the territory of the Customs Union (Council Regulation 1186/2009 Article 17).

Goods covered:

Inherited goods for which relief from Customs Duty is claimed.

Any goods included in the estate of the deceased intended for the applicant’s personal use or for their household needs.

Examples are:

Jewellery, stamp collections, bicycles and private motor vehicles, caravans, trailers, pleasure craft and private aircraft
Household furnishings
Family pets and saddle animals
Portable items (such as doctor’s bag, musicians’ instruments, photographers’ cameras and equipment) used by the deceased in their trade or profession.

Conditions for use:

The conditions on Gov.UK must be met.

This relief only applies to goods inherited from a deceased person.

Applicants to this relief must be able to provide documented evidence proving entitlement, such as the Last Will and Testament of the deceased, or authorised documents from the Executor for the estate of the deceased.

The pets or saddle animals must meet the conditions for admittance to the Union, for example veterinary certificates, vaccinations, pet passport etc. See Transfer of residence to the UK for details.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

The relief does not apply to:

Alcoholic drinks, tobacco and tobacco products
Stocks of raw materials and finished or semi-finished products
Tools of trade other than the portable items indicated by “goods covered” above
Commercial vehicles
Livestock and stocks of agricultural products which are more than what are required to meet a family’s normal needs
Goods bought from the executor of the estate
Goods bought or received as a gift from the person who legally inherited them.

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).

Notices:

Pay no import duties or VAT on inherited goods

Transfer of residence to the UK

Custom rules for sailing your pleasure craft to, from and within UK waters

Specific fields in the declaration/notes on completion:

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

Inherited goods Form C1421 - Enter:

Document code	Document identifier	Document status
1421	Form C1421 - Importing inherited goods free of duty and VAT (Pay no import duties or VAT on inherited goods).	Enter the applicant’s reference number from Form C1421. 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.

Goods Manifest:

Packing lists, manifests and/or insurance documents detailing items within the consignments should be attached as appropriate, especially to identify any goods outlined above under ‘Goods covered’.

These should be declared using the relevant document codes between N235 — N787 as appropriate. The document codes which may be used, and their completion instructions may be found in Appendix 5A: DE 2/3 Documents and Other Reference Codes (Union).

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C04 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4053, 4071, 4078.

Additional documents needed:

Claim form C1421 supported by the other documents referred to on Gov.UK.

The applicant must ensure that any conditions relating to the importation of the specific items, including any prohibitions or restrictions are met, such as registering aircraft with aviation authorities.

Question 6

C06: School outfits, educational materials and related household effects

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of school outfits, educational materials and related household effects (Council Regulation 1186/2009 Article 21).

Goods covered:

School outfits, educational materials and related household effects. The applicant may bring in belongings for them to wear, furnish their room or use for the purpose of their studies.

Conditions for use:

The conditions in Transfer of residence to the UK must be met:

Enter the UK to attend a school, college or university for a period of full-time study of at least 12 months.

Provide details of their course and a copy of their offer letter from the education provider with the application/ declaration.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

The student must be moving from a country outside the EU to the UK, to live in the UK whilst undertaking a period of full-time study thereby transferring their normal place of residence to the UK.

The relief does not apply to:

Alcoholic beverages
Tobacco and tobacco products
Commercial vehicles
Articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts
Goods you have not possessed or used for at least 6 months.

This relief may only be applied for in the member state in which the applicant will be taking up residence.

Any consignments applying for relief elsewhere in the EU must not be declared to this Additional Procedure Code.

Such consignments may only be approved for relief by the destination Member State’s own Customs Authority. These consignments should instead be sent onwards using Union Transit procedures.

Notices:

Transfer of residence to the UK

Specific fields in the declaration/notes on completion:

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

Goods Manifest:

Packing lists, manifests and/or insurance documents detailing items within the consignments should be attached as appropriate, especially to identify any goods outlined above under ‘Goods covered’.

These should be declared using the relevant document codes between N235 — N787 as appropriate. The document codes which may be used, and their completion instructions may be found in Appendix 5A: DE 2/3 Documents and Other Reference Codes (Union).

Security required:

Security may be required as per Article 9 in CSDR Regulation 1186/2009 where any revenue due is not paid at the time of release to the Procedure. An appropriate Method of Payment code should be declared in DE 4/8 (see Appendix 9: DE 4/8: Method of Payment Codes for details of the codes which may be used).

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C06 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

—

Question 7

C07: Consignments of negligible value

Accepted Answer

Description of procedure:

Northern Ireland (NI):

Simultaneous release for free circulation and home use of consignments of negligible value (Council Regulation 1186/2009 Article 23 and 24).

Great Britain (GB):

Simultaneous release for free circulation and home use of consignments of negligible value for which relief is granted under the Taxation (Cross-border Trade) Act 2018 (TCTA 2018), section 19(2)(c) and Schedule 1(7) and (8).

Goods covered:

All items in a single consignment to a single recipient with an intrinsic value (i.e. excluding freight, insurance etc. charges) not exceeding £135.

Goods in the single consignment may be liable to Customs Duty and/or VAT, but not liable to Excise Duty, on which relief from Customs Duty only is granted under C07.

Excise goods are not permitted under this Additional Procedure Code.

Permitted Import Movements:

This Additional Procedure Code may be used to declare goods moving from:

GB to NI
Rest of World (RoW) to NI
RoW to GB

Conditions for use:

General Conditions:

The consignments must have been dispatched direct from either a:

third country (RoW) exporter to the importer in the UK to qualify for this relief or
GB exporter to the NI importer to qualify for this relief

This Additional Procedure Code only grants relief from customs duty.

VAT must be accounted for using the specific rules detailed below.

The use of the Additional Procedure Code forms a legal undertaking to accept liability for any debts that arise as a result of its use.

Use of the Additional Procedure Code constitutes a declaration that:

the goods do not exceed £135 intrinsic value (in total)
the item price declared in DE 4/14 must be declared in Sterling (GBP)
the consignment(s) is being dispatched direct from RoW to NI, RoW to GB or GB to NI
goods are exempt from prohibitions, restrictions and licensing requirements
the goods are being imported by/for a single recipient
all goods meet the terms and conditions for any other DE 1/11 Additional Procedure Codes declared

Evidence must be held and made available to customs on request demonstrating compliance with the terms and conditions of the Additional Procedure Code.

This Additional Procedure Code may be used in conjunction with:

H7 data set where Additional Procedure Code ‘1H7’ is also declared in DE 1/11 and its requirements have been met
the grouping of commodity codes under Article 177 of the Union Customs Code (NI: Regulation No. (EU) 952/2013, GB: TCTA 2018, Sch. 1) where the requirements of Additional Procedure Code F47 are met

GB to NI Specific Conditions:

Goods must have UK domestic status (AI Statement NIDOM must be entered in DE 2/2).

Restrictions on usage:

General Restrictions:

Where a consignment consists of several items to a single recipient, the total intrinsic value of those items per recipient must not exceed £135 in order to qualify for relief under this Additional Procedure Code.

This Additional Procedure Code cannot be used:

for goods whose intrinsic value exceeds £135
for consolidation of consignments across multiple recipients and senders
for excise goods
for imports of samples
for goods intended for another customs relief or regime
for goods in customs duty suspense
for goods subject to any prohibitions or restrictions — for example, controlled drugs, firearms and fake branded goods or labels which may be subject to intellectual property rights

Where the H7 data set is to be used, 1H7 must also be declared in DE 1/11 and the condition and restrictions of the H7 must be met.

Where the Import One Stop Shop (IOSS) scheme is used to account for the VAT, Additional Procedure Code F48 must also be declared in DE 1/11.

GB to NI Specific Restrictions:

This Additional Procedure Code cannot be used for ‘At Risk’ goods.

This Additional Procedure Code is not permitted for use on GB to NI movements, where it is a customer to customer transaction, please refer to Additional Procedure Code 1PP.

Specific fields in the declaration/notes on completion:

Additional information (DE 2/2):

Enter the following AI statements as required:

Coverage	AI statement code	Details to be declared
GB movements into NI (where goods have UK Domestic goods status)	NIDOM	N/A
To be used for: * RoW imports direct into NI * goods sent from GB to NI that are not in free circulation and home use * movements to NI from UK Special Fiscal Territories or EU Special Fiscal Territories * IOSS movements to NI from RoW when combined with APC F48	NIIMP	N/A
To be used by traders to declare their goods are not at risk. Note: this is only permitted with C07 on RoW-NI movements	NIREM	N/A

Additional Fiscal References Identification Number (DE 3/40):

Business to Business only:

RoW to NI and RoW to GB:

Where postponed VAT accounting is being used on Business-to-Business transactions, the VAT registration number of the importer in DE 3/16 must be entered to DE 3/40 at header level.

This must be prefixed by the country code applicable to the VAT number: ‘GB’ for UK traders (if a trader’s IT system mandates a Role Code in DE 3/40, the code ‘FR1’ must be used — CDS will not however mandate its completion).

Where DE 3/40 is not completed, VAT will be due prior to release of the goods.

Additional Procedure Code 1RV is not permitted for these movements.

Use of the H7 data set is not permitted for these movements.

Business to Customer only:

RoW to NI

Where IOSS is being used on Business-to-Customer transactions, Additional Procedure Code F48 must also be declared in DE 1/11.

Additional Procedure Code 1RV is not permitted for these movements.

Security required:

—

VAT:

Business to Business only:

RoW to NI and RoW to GB:

Where postponed VAT accounting is being used on Business-to-Business transactions, the VAT registration number of the importer in DE 3/16 must be entered to DE 3/40 at header level.

This must be prefixed by the country code applicable to the VAT number: ‘GB’ for UK traders (if a trader’s IT system mandates a Role Code in DE 3/40, the code ‘FR1’ must be used — CDS will not however mandate its completion).

Where DE 3/40 is not completed, VAT will be due prior to release of the goods.

Additional Procedure Code 1RV is not permitted for these movements.

Use of the H7 data set is not permitted for these movements.

GB-NI:

Additional Procedure Code 1RV should also be declared in DE 1/11 and AI code NIDOM must be entered in DE 2/2. No VAT will be due on these transactions.

H7 data set may be used for these movements.

Business to Customer:

RoW-NI, RoW-GB, GB-NI:

Where eligible, VAT may be relieved on these movements and Additional Procedure Code 1RV should also be declared in DE 1/11. This is not permitted where IOSS is used.

H7 data set may only be used for these movements, where IOSS is declared.

Where the Import One Stop Shop (IOSS) scheme is being used to account for the VAT, Additional Procedure Code F48 must also be declared in DE 1/11.

Customer to Customer:

RoW — NI, RoW — GB, GB — NI:

These movements are not eligible for VAT relief.

Additional Procedure Code 1RV is not permitted for these movements.

Use of the H7 data set is not permitted for these movements.

Alternative reliefs may be available, please refer to C08 and 1PP for details.

Excise:

This Additional Procedure Code cannot be used for excise goods.

Post clearance action:

—

Notes:

Additional Procedure Code C07 can only be used with Requested and Previous Procedure Code (DE 1/10):

4000
4071
4078

The following table shows the permitted transactions and journey types when using C07:

Transaction Type	Journey type	H7 Permitted	VAT payable prior to release
Business to Business	GB-NI (NIDOM mandatory) NIREM not permitted	Yes	1RV in DE 1/11 and NIDOM in DE 2/2, no VAT due
Business to Business	RoW-NI	No	VAT may be postponed by declaring the importers VAT number in DE 3/40 at header level. Otherwise, VAT payable prior to release
Business to Business	RoW-GB	No	VAT may be postponed by declaring the importers VAT number in DE 3/40 at header level. Otherwise, VAT payable prior to release
Business to Customer	GB-NI (NIDOM mandatory) NIREM not permitted	Yes	Where 1RV is declared in DE 1/11, in addition to C07, no VAT is due
Business to Customer	RoW - GB	Yes	Where 1RV is declared in DE 1/11, in addition to C07, no VAT is due
Business to Customer	RoW - NI	Yes	Where F48 is declared in DE 1/11 in addition to C07, VAT is accounted for under IOSS
Customer to Customer	GB-NI Not permitted	No	Not permitted. Additional Procedure Code 1PP should be used instead
Customer to Customer	RoW-NI	No	Not eligible for VAT relief, VAT payable prior to release of the goods. Other reliefs may be available, see C08 and 1PP for details.
Customer to Customer	RoW-GB	No	Not eligible for VAT relief, VAT payable prior to release of the goods. Other reliefs may be available, see C08 and 1PP for details.

Additional documents needed:

Evidence must be held and made available to customs on request demonstrating compliance with the terms and conditions of the Additional Procedure Code.

Declaration Category H7

This Additional Procedure Code may be used, where eligible, with declaration category H7. This requires use of Additional Procedure Code ‘1H7’ in DE 1/11 in conjunction with Additional Procedure Code ‘C07’.

Additional Declaration Type B or E (DE 1/2) Modified I1 Data Set:

Additional Declaration Type B or E may be eligible for use with this Additional Procedure Code.

The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported, unless expressly permitted elsewhere.

Additional Procedure Code C30 may only be used with a Declaration Category I1 B&E (occasional use) data set where the following conditions are met:

every goods item on the declaration must be eligible to use a Declaration Category I1 B&E (occasional use) data set
the DE 1/10 Procedure Code permits the use of codes B and/or E in DE 1/2
all Additional Procedure Codes declared in DE 1/11 for the goods item permit the use of Declaration Category I1 B&E (occasional use)

Where Additional Declaration Types B or E are used, a simplified declaration should be submitted, as per Appendix 21G: Declaration Category data set: Import Simplified Declaration on an occasional basis (DE 1/2 Codes B&E). In these instances, a subsequent supplementary declaration is not required.

Question 8

C08: Consignments sent from one private individual to another

Accepted Answer

Description of procedure:

Northern Ireland (NI):

Simultaneous release for free circulation and home use of consignments of negligible value (Council Regulation 1186/2009 Article 25 and 27).

Great Britain (GB):

Simultaneous release for free circulation and home use of consignments of negligible value for which relief is granted under the Taxation (Cross-border Trade) Act 2018 (TCTA 2018), section 19(2)(c) and Schedule 1(7) and (8).

Goods covered:

Goods in small consignments of a non-commercial nature sent by from one private individual to another private individual not exceeding £39 to be admitted free of customs duty.

Goods in the single consignment may be liable to Customs Duty and/or VAT on which relief from Customs Duty only is granted under C08.

Where eligible to claim VAT relief, Additional Procedure Code 1RV must also be declared in DE 1/11. Excise goods are not permitted under this Additional Procedure Code.

Permitted Import Movements:

This Additional Procedure Code may be used to declare goods moving from:

Rest of World (RoW) to NI
RoW to GB

This Additional Procedure Code is not permitted for use on GB to NI movements, please refer to Additional Procedure Code 1PP.

Conditions for use:

The consignments must have been dispatched direct from a third country (RoW) to the importer in the UK to qualify for this relief.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code 1RV must also be declared in DE 1/11.

The use of the Additional Procedure Code forms a legal undertaking to accept liability for any debts that arise as a result of its use.

The consignments must meet the following conditions:

be of an occasional nature
contain only goods intended for personal or family use by the importer
by their nature or quantity, do not indicate they are being imported for any commercial purpose
the goods are being imported by/for a single recipient
are dispatched direct from a private individual sender to a private individual recipient free of charge
single item consignments must not exceed £39 in value
multi-item consignments to a single recipient must not exceed £39 in value
the item price declared in DE 4/14 must be declared in Sterling (GBP)
goods are exempt from prohibitions, restrictions and licensing requirements
all goods meet the terms and conditions for any other DE 1/11 Additional Procedure Codes declared

Evidence must be held and made available to customs on request demonstrating compliance with the terms and conditions of the Additional Procedure Code.

This Additional Procedure Code may be used in conjunction with:

H7 data set where Additional Procedure Code ‘1H7’ is also declared in DE 1/11 and its requirements have been met
the grouping of commodity codes under Article 177 of the Union Customs Code (NI: Regulation No. (EU) 952/2013, GB: TCTA 2018, Sch 1) where the requirements of Additional Procedure Code F47 are met

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code 1RV must also be declared in DE 1/11.

Restrictions on usage:

Where a consignment consists of several items to a single recipient, the total intrinsic value of those items must not exceed £39 in order to qualify for relief under this Additional Procedure Code.

Multi-item consignments to several separate importers are not eligible to use this Additional Procedure Code.

This Additional Procedure Code cannot be used:

for GB-NI movements
for goods destined for more than one recipient
for goods whose intrinsic value exceeds £39
for excise goods
for imports of samples
for goods intended for another customs relief or regime
for goods subject to any prohibitions or restrictions — for example, controlled drugs, firearms and fake branded goods or labels which may be subject to intellectual property rights

Where the H7 data set is to be used, 1H7 must also be declared in DE 1/11.

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

For RoW to NI movements, enter:

Coverage	AI statement code	Details to be declared
To be used for: RoW imports direct into NI	NIIMP	N/A

Commodity Code (DE 6/14 and 6/15):

Where there are several different goods items in a single consignment (totalling less than £39), enter the commodity code for the item that attracts the highest duty rate in DE 6/14 and DE 6/15. Additional Procedure Code F47 must also be declared in DE 1/11.

Security required:

—

VAT:

If VAT relief is to be claimed, declare Additional Procedure Code 1RV in DE 1/11 in addition to this code. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Notes:

Additional Procedure Code C08 can only be used with Requested and Previous Procedure Code (DE 1/10):

4000
4071
4078

The following table shows the options for declaring customer-to-customer transactions:

Transaction Type	Journey type	Value limit	Mandatory APCs needed	Revenue Relieved
Customer to Customer	Row-NI RoW-GB	£39	1H7, C08 and 1RV	Duty and VAT relieved, Excise prohibited
Customer to Customer	RoW-NI RoW-GB	£135	C07 only	Cannot use H7, Duty relieved, VAT payable, Excise prohibited
Customer to Customer	GB-NI (NIDOM mandatory)	Any	1PP	Cannot use H7 No Duty, VAT or Excise due

Additional documents needed:

Evidence must be held and made available to customs on request demonstrating compliance with the terms and conditions of the Additional Procedure Code.

Declaration Category H7

This Additional Procedure Code may be used, where eligible, with declaration category H7. This requires use of Additional Procedure Code ‘1H7’ in DE 1/11 in conjunction with Additional Procedure Code ‘C08’.

Additional Declaration Type B or E (DE 1/2) Modified I1 Data Set:

Additional Declaration Type B or E may be eligible for use with this Additional Procedure Code.

The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported, unless expressly permitted elsewhere.

Additional Procedure Code C08 may only be used with a Declaration Category I1 B&E (occasional use) data set where the following conditions are met:

every goods item on the declaration must be eligible to use a Declaration Category I1 B&E (occasional use) data set
the DE 1/10 Procedure Code permits the use of codes B and/or E in DE 1/2
all Additional Procedure Codes declared in DE 1/11 for the goods item permit the use of Declaration Category I1 B&E (occasional use)

Where Additional Declaration Types B or E are used, a simplified declaration should be submitted, as per Appendix 21G: Declaration Category data set: Import Simplified Declaration on an occasional basis (DE 1/2 Codes B&E). In these instances, a subsequent supplementary declaration is not required.

Restrictions on usage:

Excise duty relief cannot be claimed on these goods.

Relief from customs duty and/or VAT (using DE 1/11 code 1RV) is limited to consignments which do not exceed £39 intrinsic value (i.e. excluding freight, insurance etc. charges) per importer.

Where the consignment’s value exceeds £39 per importer (recipient), customs duty and/ or VAT will be payable on the value of the goods above the £39 limit.

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

Coverage	AI statement code	Details to be declared
Simplification of the drawing up of customs declaration or clearance requests for goods falling under different tariff subheadings. Note: The following conditions must be met in all cases in order to use this simplification: • goods may not be entered to or removed from customs duty suspense • goods may not be subject to any prohibitions or restrictions • goods must not be subject to any licencing requirements • claims to quota may not be made • goods must not be subject to CAP or ADD charges Excise goods may be grouped where the following additional conditions are met: • the goods are moving from GB to NI • excise goods must be ‘released for consumption’/ in home use prior to dispatch from GB • goods must not be in excise duty suspension • excise goods must not: • be liable to payment of any additional duty on entry to NI following the application of the excise duty offset mechanism • be declared to a customs or excise duty suspension arrangement in NI Where excise goods are being included in a grouped item, GEN45 must also be declared in DE 2/2 with the AI statement text of ‘Excise Goods included in grouped load’	00600	Enter ‘Article 228, EU Reg. No. 2015/2447 applied’.

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

Consignment Manifest:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
N271	Packing list Note: For multi item consignments, attach using document code N271, a schedule listing: • name and address of each importer • description of contents of each package • charges due for each package (with details of calculations) • total charges due	Enter the reference number of the consignment manifest/packing list. Where a sequentially numbered range of consignment manifests/packing lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned. Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

Security required:

—

VAT:

If VAT relief is to be claimed, make the declaration using Additional Procedure Code 1RV in addition to this code. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C08 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

For multi item consignments a schedule listing:

name and address of each importer
description of contents of each package
charges due for each package (with details of calculations)
total charges due

must be declared using Document Code N271 in DE 2/3.

Additional Declaration Type B or E (DE 1/2) Modified I1 Data Set:

Additional Declaration Type B or E may be eligible for use with this Additional Procedure Code.

The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported, unless expressly permitted elsewhere. Additional Procedure Code C08 may only be used with a Declaration Category I1 B&E (occasional use) data set where the following conditions are met:

Every goods item declared on the declaration must be eligible to use a Declaration Category I1 B&E (occasional use) data set
The DE 1/10 Procedure Code permits the use of codes B and/or E in DE 1/2
All Additional Procedure Codes declared in DE 1/11 for the goods item permit the use of Declaration Category I1 B&E (occasional use)

Where Additional Declaration Types B or E are used, a simplified declaration should be submitted, as per Appendix 21G: Declaration Category data set: Import Simplified Declaration on an occasional basis (DE 1/2 Codes B&E). In these instances, a subsequent supplementary declaration is not required.

Question 9

C09: Capital goods and other equipment imported on the transfer of activities from a third country into the Union

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of capital goods and other equipment imported on the transfer of activities from a third country into the Union following the cessation of activities in the third country (Council Regulation 1186/2009 Article 28).

Goods covered:

Capital goods and other equipment on which relief from Import Duty is claimed on the transfer of all business activities to the UK of limited companies and independent economic units of companies following the cessation of activities in the third country.

Capital goods and other equipment include:

Office and shop equipment or machinery, and other tools of trade
Means of transport used for the purposes of production or for providing a service
Computer and other technical equipment needed to run your business
For agricultural businesses, any livestock belonging to the business

Conditions for use:

Use of this Additional Procedure Code constitutes a declaration that the goods:

Belong to a business which has ceased its activity in a third country and is transferring its activity to the UK;
Have been used by the business for 12 months prior to cessation of its activity in the third country, unless a special case for exception can be made to and accepted by customs;
Will be used for the same purpose in the UK;
Are appropriate to the nature and size of the business;
Are being imported within 12 months of cessation of activity in the third country, unless a special case for exception can be made to and accepted by customs.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

Where relief from Import Duty is granted the goods must not be lent, given as security, hired out or transferred whether for a consideration or free of charge, for a period of 12 months without first notifying customs.

This Additional Procedure Code only grants relief from customs duty.

Where eligible, to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

This Additional Procedure Code cannot be used on:

Means of transport which are not used for the purposes of production or for providing a service
Supplies of any kind intended for human consumption or for animal feed
Fuel and stocks of raw materials or finished or semi-finished products, including horticultural products for sale, such as plants, shrubs and seeds
Livestock belonging to dealers

This Additional Procedure Code cannot be used to expand business activities into the UK, it must be a full transfer of all business activities.

Notices:

Pay less Customs Duty and VAT if you are importing capital goods

Specific fields in the declaration/notes on completion:

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

Goods Manifest:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
N271	Goods manifest: Attach a list of goods for which relief is being claimed: Note: For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.	Enter the reference number of the goods manifest/list. Where a sequentially numbered range of manifests/lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned. Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C09 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

A list detailing the goods on which duty relief is claimed must be attached to the declaration using document code N271 in DE 2/3.

Question 10

C10: Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity following the cessation of activities in the third country (Council Regulation 1186/2009 Article 34).

Goods covered:

Capital goods and other equipment on which relief from Customs Duty is claimed on the transfer of business to the UK of self-employed people (such as artists, poets, actors and journalists) and non-profit making organisations (such as charities or philanthropic bodies) who are transferring their activities to the UK following the cessation of activities in the third country.

Capital goods and other equipment include:

Office and shop equipment or machinery, and other tools of trade
Means of transport used for the purposes of production or for providing a service
Computer and other technical equipment needed to run your business
For agricultural non-profit activities, any livestock belonging to the non-profit.

Conditions for use:

Use of this Additional Procedure Code constitutes a declaration that the goods:

Belong to a self-employed person/non-profit making organisation or business which has ceased its activity in a third country and is transferring its activity to the UK
Have been used by the person/non-profit making organisation or business for 12 months prior to cessation of its activity in the third country, unless a special case for exception can be made to and accepted by customs
Will be used for the same purpose in the UK
Are appropriate to the nature and size of the business
Are being imported within 12 months of cessation of activity in the third country, unless a special case for exception can be made to and accepted by customs

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

Where relief from Import Duty is granted the goods must not be lent, given as security, hired out or transferred whether for a consideration or free of charge, for a period of 12 months without first notifying customs.

This Additional Procedure Code only grants relief from customs duty.

Where eligible, to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

This Additional Procedure Code cannot be used on:

Means of transport which aren’t used for the purposes of production or for providing a service
Supplies of any kind intended for human consumption or for animal feed
Fuel and stocks of raw materials or finished or semi-finished products, including horticultural products for sale, such as plants, shrubs and seeds
Livestock belonging to dealers

This Additional Procedure Code cannot be used to expand activities into the UK, it must be a full transfer of all activities.

Notices:

Pay less Customs Duty and VAT if you are importing capital goods

Specific fields in the declaration/notes on completion:

Additional information (DE 2/2):

Where the goods are imported by a Charitable Organisation, enter:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
N271	Goods manifest: Attach a list of goods for which relief is being claimed: Note: For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.	Enter the reference number of the goods manifest/list. Where a sequentially numbered range of manifests/lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned. Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

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

Goods Manifest:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
N271	Goods manifest: Attach a list of goods for which relief is being claimed: Note: For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.	Enter the reference number of the goods manifest/list. Where a sequentially numbered range of manifests/lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned. Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for definitions: AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C10 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

A list detailing the goods on which duty relief is claimed must be attached to the declaration using document code N271 in DE 2/3.

Question 11

C11: Educational, scientific and cultural materials;  scientific instruments and apparatus as listed in Annex I to Regulation (EC) No. 1186/2009)

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of educational, scientific and cultural materials or scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009) (Council Regulation 1186/2009 Article 42).

Goods covered:

The relief covers:

Books, publications and documents of an educational, scientific or cultural nature.
Scientific instruments and apparatus;
Spare parts, components and accessories specifically for scientific instruments and apparatus which have been granted relief;
Tools to be used for maintaining, checking, calibrating or repairing eligible instruments and apparatus;

In addition, miscellaneous documents and related articles which are of:

Conditions for use:

Refer to the detailed conditions shown in Pay no Customs Duty and VAT on scientific instruments and on Gov.UK.

Where eligible, to claim VAT relief you will need to declare code F45 in DE 1/11 as a second Additional Procedure Code.

Restrictions on usage:

This Additional Procedure Code should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty.

The commodity code entered in DE 6/14 and DE 6/15 must fall within the tariff headings shown on Gov.UK.

Notices:

Pay no Customs Duty and VAT on scientific instruments

Pay no import duties and VAT on miscellaneous documents and related articles

Specific fields in the declaration/notes on completion:

—

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C11 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053, 4054, 4071, 4078.

Additional documents needed:

—

Question 12

C12: Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No. 1186/2009

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of educational, scientific and cultural materials or scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009 (Council Regulation 1186/2009 Article 43).

Goods covered:

Exhibition goods, including goods produced by the United Nations (UN), consigned to a museum or gallery approved by the National Import Reliefs Unit (NIRU) of HMRC on which relief from Customs Duty.

Visual and auditory materials, including goods produced by the UN, of an educational, scientific or cultural nature on which relief from Customs Duty is claimed.

Conditions for use:

Prior approval from NIRU for UN produced goods is not required.

Prior approval must be granted by NIRU and the NIRU approval must be used as evidence to benefit from the relief for the import of:

Museum and gallery exhibits,
Non-UN produced visual and auditory materials, an educational, scientific or cultural establishment

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

When non-UN goods are to be subsequently disposed of at a later stage, the approved person must inform NIRU first.

Refer to the detailed conditions shown on Gov.UK and Pay no import duty or VAT on visual and auditory goods.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

For exhibition goods, relief from VAT can only be claimed if they have been donated free of charge, or that condition has been relaxed in the circumstances described on Gov.UK.

For visual and auditory goods, relief from VAT can only be claimed on goods produced by the UN or one of its specialised agencies as explained in Pay no import duty or VAT on visual and auditory goods.

This Additional Procedure Code should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty on donated exhibition goods or UN produced goods, unless it is being used to claim VAT relief, requiring Additional Procedure Code F45 in DE 1/11.

Notices

Pay no Customs Duty and VAT on importing museum and gallery exhibits

Pay no import duty or VAT on visual and auditory goods

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI statements must be included in DE 2/2:

Coverage	AI statement code	Details to be declared
NIRU certificate/approval letter.	GEN13	Enter either: the NIRU certificate/approval letter serial number, or; declare ‘UN Goods’ and provide a reference/identification reference for the specific visual and auditory goods.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

If the goods imported under this Additional Procedure Code are being re-exported, Additional Procedure Code C12 must be declared in DE 1/11 on the re-export declaration.

Notes:

Additional Procedure Code C12 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053, 4054, 4071, 4078.

Additional documents needed:

—

Question 13

C13: Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools)

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of educational, scientific and cultural materials or scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools) (Council Regulation 1186/2009 Article 44-45).

Goods covered:

Scientific instruments and apparatus imported for non-commercial scientific research or educational purposes on which relief from Customs Duty is claimed under a certificate issued by the National Import Reliefs Unit (NIRU) of HMRC.

Conditions for use:

Prior approval must be granted by NIRU. The NIRU approval must be used as evidence to benefit from this relief.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

When the goods are to be subsequently disposed of at a later stage, NIRU must be informed first.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

The importer must hold a copy of the suppliers declaration from Charity funded equipment for medical and veterinary uses (VAT Notice 701/6) in order to claim VAT relief.

Refer to the detailed conditions shown in Pay no Customs Duty and VAT on scientific instruments and Charity funded equipment for medical and veterinary uses (VAT Notice 701/6).

Restrictions on usage:

This relief is for non-commercial research/educational purposes only.

Relief from VAT can only be claimed if the goods are intended for use in medical or veterinary research, training, diagnosis or treatment.

Notices:

Pay no Customs Duty and VAT on scientific instruments

Charity funded equipment for medical and veterinary uses (VAT Notice 701/6)

Specific fields in the declaration/notes on completion:

Additional information (DE 2/2):

The following AI statements must be included in DE 2/2:

Coverage	AI statement code	Details to be declared
NIRU certificate/approval letter.	GEN13	Enter the NIRU certificate/approval letter serial number.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C13 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051,4053 4054, 4071, 4078.

Additional documents needed:

—

Question 14

C14: Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union (Council Regulation 1186/2009 Article 51).

Goods covered:

Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based in a third country to carry out international scientific research under a letter of approval issued by the National Import Reliefs Unit (NIRU) of HMRC, on which relief from Customs Duty is claimed.

Conditions for use:

Prior approval must be granted by NIRU. The NIRU approval must be used as evidence to benefit from this relief.

Equipment must remain the property of a natural or legal person resident outside the EU during its stay in the territory of the Customs Union.

When the goods are to be subsequently disposed of at a later stage, NIRU must be informed first.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Refer to the detailed conditions shown in Pay no Customs Duty and VAT on scientific instruments.

Restrictions on usage:

This relief is for non-commercial research/educational purposes only.

Relief from VAT can only be claimed if the goods are intended for use in medical or veterinary research, training, diagnosis or treatment.

Notices:

Pay no Customs Duty and VAT on scientific instruments

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI statements must be included in DE 2/2:

Coverage	AI statement code	Details to be declared
NIRU certificate/approval letter.	GEN13	Enter the NIRU certificate/approval letter serial number.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C14 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053, 4054, 4071, 4078.

Additional documents needed:

—

Question 15

C15: Laboratory animals and biological or chemical substances intended for research

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of laboratory animals and/ or biological and/ or chemical substances intended for research (Council Regulation 1186/2009 Article 53).

Goods covered:

Animals specially prepared for laboratory use imported for education or scientific research for which relief from customs duty.

Certain listed biological or chemical substances for use in non-commercial education or scientific research for which relief from Customs Duty is claimed.

Conditions for use:

To be eligible for relief, you must be either:

A public establishment mainly involved in education or scientific research (this can include a division of a public establishment), examples are:
- Universities, university medical schools, schools of pharmacy or chemistry, polytechnics, colleges and similar educational establishments
- National Health Service and teaching hospitals, including medical schools and research laboratories
- Research laboratories of government departments, research councils and similar bodies or
A private establishment mainly involved in education or scientific research

For the import of animals for scientific research:

By public establishments: hold evidence showing that the animals have been specially bred or prepared for scientific use.
By private establishments, prior approval must be obtained from the Home Office. The Home Office approval certificate/letter must be used as evidence to benefit from this relief.

For information on how to apply for Home Office approval see Gov.UK.

For biological and chemical substances imported by private establishments, prior approval must be granted by NIRU. The NIRU approval must be used as evidence to benefit from this relief.

Information is available on Gov.UK on how to apply for NIRU approval.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

When the goods are to be subsequently disposed of at a later stage, NIRU must be informed first.

Refer to the detailed conditions shown on Gov.UKLINK.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

This Additional Procedure Code should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty.

For animals, relief from VAT can only be claimed if they have been supplied free of charge.

This Additional Procedure Code cannot be used with Entry in Declarant’s Records (EIDR).

Notices:

Pay no import duty or VAT when importing animals for scientific research

Pay no import duty and VAT on substances for biological and chemical research

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI statements must be included in DE 2/2 dependent on the circumstances:

Coverage	AI statement code	Details to be declared
Home Office certificate/approval letter confirming the designation of an establishment under the terms of the Animals (Scientific Procedures) Act 1986.	GEN12	Enter either: the reference from the Home Office certificate/approval letter, or; where the goods are imported by a Public Body enter: ‘Public Body’.
NIRU certificate/approval letter (for imports of biological and chemical substances for research).	GEN13	Enter either: the NIRU certificate/approval letter serial number (For biological or chemical substances imported by private establishments: where different from the reference number declared above, the serial number of any NIRU issued certificate/approval letter.), or; where the goods are imported by a Public Body enter: ‘Public Body’

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

Enter as appropriate:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
9AIV	Evidence required by Procedure or Additional Procedure Code (DE 1/10 and DE 1/11) instructions or claiming relief from VAT.	For animals if VAT relief is claimed: Enter the reference number of the evidence document which proves that the animals have been supplied free of charge. Use one of the following status codes, (see Appendix 5B: DE 2/3 document status codes for harmonised declarations): JP — Evidence required is available from trader UP — Evidence required is unavailable.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C15 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053,4054, 4071, 4078.

Additional documents needed:

The applicant must ensure that any conditions relating to the importation of the specific items, including any prohibitions, restrictions and/ or licensing requirements are met.

Question 16

C16: Therapeutic substances of human origin and blood-grouping and tissue-typing reagents

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of therapeutic substances of human origin and blood-grouping and tissue-typing reagents (Council Regulation 1186/2009 Article 54).

Goods covered:

Relief is applicable to:

Therapeutic substances of human origin, which means human blood and its derivatives (whole human blood, dried human plasma, human albumin and fixed solutions of human plasmic protein, human immunoglobulin and human fibrinogen)
Blood-grouping reagents, which means all reagents whether of human, animal, plant or other origin used for blood-type grouping and for the detection of blood incompatibilities
Tissue-typing reagents, which means all reagents whether of human, animal, plant or other origin used for the determination of human tissue types
The special packaging essential for the transport of the above goods and also any solvents and accessories needed for their use which may be included in the consignments

Conditions for use:

To be eligible for relief, you must be either:

A public institution or laboratory, or
A private establishment approved by the Department of Health (DoH).

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

Refer to the detailed conditions shown on Gov.UK.

Restrictions on usage:

This Additional Procedure Code should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty.

Notices:

Pay no Customs Duty or VAT on blood grouping, tissue typing and therapeutic substances

Specific fields in the declaration/notes on completion:

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

Where a Department of Health (DoH) licence has been issued enter:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
9005	All other import documents (including Department of Health) licences, permits or certificates other than those specifically identified by other document codes.	Enter the country code for the country of issue (GB for the UK) followed by - • Department of Health Document - DOH and the reference number of the document If using more than one licence then a separate 9005 entry in DE 2/3 is required for each licence. 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, EA, EE, EL, EP, ES, GE, GP, IA, IE, IP, IS, JA, JE, JP, JS, LE, LP, SP, TP, XB, XU, XW, XX.

Where a Department of Health (DoH) approval letter for private establishments has been issued, enter:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
9AID	Evidence required by Procedure or Additional Procedure Code (DE 1/10 and DE 1/11) instructions or claiming relief from Customs Duty.	For private establishments: the reference number of the DoH approval letter. Use one of the following status codes, (see Appendix 5B: DE 2/3 document status codes for harmonised declarations): JP — Evidence required is available from trader UP — Evidence required is unavailable.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C16 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053,4054, 4071, 4078.

Additional documents needed:

—

Question 17

C17: Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment (Council Regulation 1186/2009 Article 57).

Goods covered:

Relief covers:

Instruments and apparatus intended for medical research, establishing medical diagnosis or carrying out medical treatment
Spare parts, components and accessories specifically for eligible instruments and apparatus
Tools to be used for maintaining, checking, calibrating or repairing eligible instruments and apparatus

Conditions for use:

Prior approval must be granted by the National Import Reliefs Unit (NIRU). The NIRU approval must be used as evidence to benefit from this relief. This Additional Procedure Code can be used to claim relief on goods liable to Customs Duty.

To be eligible for the relief, the goods must have been either:

Donated by a charitable or philanthropic organisation or by a private individual to health authorities, hospital departments or medical research institutions approved by the competent authorities of the Member States to receive such articles duty free, or
Purchased by such health authorities, hospitals or medical research institutions entirely with funds supplied by a charitable or philanthropic organisation or with voluntary contributions,

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

When the goods are to be subsequently disposed of at a later stage, NIRU must be informed first.

Please refer to the detailed conditions shown in Pay no import duty or VAT on donated medical equipment and Charity funded equipment for medical and veterinary uses (VAT Notice 701/6)’.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

The donation of the instruments or apparatus in question must not conceal any commercial intent on the part of the donor.

The donor must have no connection with the manufacturer of the instruments or apparatus for which relief is requested.

Notices:

Pay no import duty or VAT on donated medical equipment

Charity funded equipment for medical and veterinary uses (VAT Notice 701/6)

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI statements must be included in DE 2/2:

Coverage	AI statement code	Details to be declared
NIRU certificate/approval letter.	GEN13	Enter the NIRU certificate/approval letter serial number.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C17 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053,4054, 4071, 4078.

Additional documents needed:

—

Question 18

C18: Reference substances for the quality control of medicinal products

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of reference substances approved by the World Health Organisation (WHO), for the quality control of medicinal products (Council Regulation 1186/2009, Article 59).

Goods covered:

Consignments which contain samples of reference substances approved by the World Health Organisation (WHO) for the quality control of materials used in the manufacture of medicinal products and are addressed to importers, authorised by the competent authorities of the Member States, to receive such consignments shall qualify for import duty relief.

Conditions for use:

This Additional Procedure Code applies only to consignments of sample reference substances approved by the World Health Organisation (WHO).

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

This Additional Procedure Code cannot be used for reference substances that are not approved by the World Health Organisation (WHO).

This Additional Procedure Code cannot be used with Entry in Declarant’s Records (EIDR).

Specific fields in the declaration/notes on completion:

—

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C18 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053, 4054, 4071, 4078.

Additional documents needed:

—

Question 19

C19: Pharmaceutical products used at international sports events

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of pharmaceutical products used at international sports events (Council Regulation 1186/2009 Article 60).

Goods covered:

Pharmaceutical products for medical use by persons or animals coming from third countries to participate in international sports events on which relief from Customs Duty is claimed.

Conditions for use:

Use of this Additional Procedure Code constitutes a declaration by the importer that the goods are solely for medical use by persons or animals coming from third countries to participate in international sports events, and are limited to the quantities necessary during their stay.

Prohibited or restricted goods may be entered to this Additional Procedure Code, but the normal importation conditions will apply, including the requirement to provide any required licences/documentation associated with the commodity code being declared in DE 6/14 — 6/17.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Where eligible to claim excise duty relief, Additional Procedure Code 1RE must also be declared in DE 1/11.

Restrictions on usage:

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).

Specific fields in the declaration/notes on completion:

—

Security required:

—

Excise:

Where goods are liable to excise duty and are to be used for medical purposes at an international sports event, use code 1RE in DE 1/11 to provide relief from excise duty. Refer to the completion notes for Additional Procedure Code 1RE for further details.

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C19 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053, 4054, 4071, 4078.

Additional documents needed:

The applicant must ensure that any conditions relating to the importation of the specific items, including any prohibitions, restrictions and/ or licensing requirements are met.

Question 20

C20: Goods for charitable or philanthropic organisations - basic necessities imported by State organisations or other approved organisations

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of basic necessities for needy people by charitable, philanthropic organisations, State organisations or other approved organisations (Council Regulation 1186/2009 Article 61(1)(a)).

Goods covered:

The following goods imported by an approved charitable or philanthropic organisation for which relief from Import Duty is claimed:

Basic necessities to meet the immediate physical needs of people (for example food, medicines, clothing, blankets) which will be distributed free of charge

Needy people are defined as those persons requiring any of the basic necessities, such as food, medicine, clothing and bed-clothes.

Conditions for use:

Goods may be imported to this Additional Procedure Code by the following charitable and philanthropic organisations:

Those registered by the Charities Commission or the Office of the Scottish Charities Regulator
State organisations which are devoted to welfare.

The following organisations may also claim relief under this Additional Procedure Code providing they are non-profit making and as long as their objective is the welfare of the needy:

Hospitals
Youth organisations
Clubs, homes and hostels for the aged
Orphanages and children’s homes
Organisations set up for the relief of distress caused by particular disasters in the customs union
Organisations concerned with the relief of distress generally (such as the British Red Cross Society or the Salvation Army).

Use of this Additional Procedure Code constitutes a declaration by the organisation that the goods:

Meet the conditions for relief, and will be used in accordance with the procedures, laid down in Pay no import duties and VAT on goods for charity.

Will not be used for any other purpose without the prior consent of HMRC and the payment of any previously relieved customs duty and VAT. Goods imported under this Additional Procedure Code may claim customs duty relief, whether or not they have been supplied free of charge.

Goods will only qualify for VAT relief if they have been obtained free of charge by the organisation.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

Refer to the detailed conditions shown in Pay no import duties and VAT on goods for charity.

Restrictions on usage:

The following goods are not eligible for relief:

Alcoholic products (including alcohol based perfume)
Tobacco and tobacco products
Coffee and tea
Motor vehicles other than ambulances
Items associated solely with worship such as statues and pulpits
Any goods whose importation would give rise to abuse or major distortion of competition. HMRC may therefore limit the quantities or kinds of goods which you can import

Notices:

Pay no import duties and VAT on goods for charity

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

Where the goods are imported by a charitable organisation enter:

Coverage	AI statement code	Details to be declared
Home Office certificate/approval letter confirming the designation of an establishment under the terms of the Animals (Scientific Procedures) Act 1986.	GEN12	Enter either: the reference from the Home Office certificate/approval letter, or; where the goods are imported by a Public Body enter: ‘Public Body’.
NIRU certificate/approval letter (for imports of biological and chemical substances for research).	GEN13	Enter either: the NIRU certificate/approval letter serial number (For biological or chemical substances imported by private establishments: where different from the reference number declared above, the serial number of any NIRU issued certificate/approval letter.), or; where the goods are imported by a Public Body enter: ‘Public Body’

Security required:

—

VAT:

Goods may only claim VAT relief if they have been obtained free of charge by the organisation.

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C20 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053, 4054, 4071, 4078.

Additional documents needed:

—

Question 21

C21: Articles in Annex III to Regulation (EC) No. 1186/2009, intended for the blind

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of articles in Annex III to Regulation (EC) No. 1186/2009, intended for the blind (Council Regulation 1186/2009 Article 66).

Goods covered:

Articles specially designed for the educational, scientific or cultural advancement of blind persons as specified in Annex III of Regulation (EC) No. 1186/2009 (printed matter, printed in relief for the blind and partially sighted) on which relief from Customs Duty is claimed under a certificate issued by National Import Reliefs Unit (NIRU).

Conditions for use:

The goods must be designed for the educational, scientific or cultural advancement of blind persons. The goods must be for the use of blind or partially sighted persons.

This Additional Procedure Code is for the non-commercial importation of goods intended for the blind.

The goods covered by this Additional Procedure Code must be classified in chapter 4911.

Prior approval must be granted by NIRU. The NIRU approval must be used as evidence to benefit from this relief.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Refer to the detailed conditions shown in Pay no Customs Duty or VAT on goods for disabled people and Reliefs from VAT for disabled and older people (VAT Notice 701/7).

Restrictions on usage:

If the goods are to be subsequently disposed of at a later stage, NIRU must first be informed.

Notices:

Pay no Customs Duty or VAT on goods for disabled people

Reliefs from VAT for disabled and older people (VAT Notice 701/7)

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI statements must be included in DE 2/2:

Coverage	AI statement code	Details to be declared
Enter the NIRU certificate/approval letter serial number.	GEN13	Enter the NIRU certificate/approval letter serial number.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C21 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053, 4054, 4071, 4078.

Additional documents needed:

—

Question 22

C22: Articles in Annex IV to Regulation (EC) No. 1186/2009, intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools)

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of articles in Annex IV to Regulation (EC) No. 1186/2009, intended for the blind imported by blind persons themselves or their nominated carer for the blind person’s own use (including spare parts, components, accessories and tools) (Council Regulation 1186/2009 Articles 67(1)(a) and 67(2)).

Goods covered:

Goods specially designed for the educational, scientific or cultural advancement of blind persons, imported by the blind person or their nominated carer for the blind person’s own use, on which relief from Customs Duty is claimed under a certificate issued by the National Import Reliefs Unit (NIRU).

Conditions for use:

The goods must be designed for the educational, scientific or cultural advancement of blind persons The goods must be for the personal use of the blind or partially sighted person.

Prior approval must be granted by NIRU. The NIRU approval must be used as evidence to benefit from this relief.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

When the goods are to be subsequently disposed of at a later stage, NIRU must be informed first.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Refer to the detailed conditions shown in Pay no Customs Duty or VAT on goods for disabled people and Reliefs from VAT for disabled and older people (VAT Notice 701/7).

Restrictions on usage:

This Additional Procedure Code is can only be used by the blind person or their nominated carer.

Articles imported duty-free may not be lent, hired out or transferred, whether for a consideration or free of charge, without prior notification thereof to the competent authorities.

Imports for institutions or organisations that are principally engaged in the education of or the provision of assistance to the blind should use Additional Procedure Code C23 instead.

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).

Notices:

Pay no Customs Duty or VAT on goods for disabled people

Reliefs from VAT for disabled and older people (VAT Notice 701/7)

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI statements must be included in DE 2/2:

Coverage	AI statement code	Details to be declared
NIRU certificate/approval letter	GEN13	Enter the NIRU certificate/approval letter serial number.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C22 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4054, 4071, 4078.

Additional documents needed:

—

Question 23

C23: Articles in Annex IV to Regulation (EC) No. 1186/2009, intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of articles in Annex IV to Regulation (EC) No. 1186/2009, intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools) (Council Regulation 1186/2009 Articles 67 (1)(b) and 67(2)).

Goods covered:

Goods specifically designed for use by blind or partially sighted people imported by an organisation involved with the education of, or provision for, such people on which relief from Customs Duty is claimed under a certificate issued by NIRU.

Conditions for use:

The goods must be designed for the educational, scientific or cultural advancement of blind persons Use of this Additional Procedure Code constitutes a declaration by the organisation that:

Prior approval must be granted by the National Import Reliefs Unit (NIRU). The NIRU approval must be used as evidence to benefit from this relief.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

Goods imported under this Additional Procedure Code may claim customs duty relief, whether or not they have been supplied free of charge.

Goods will only qualify for VAT relief if they have been obtained free of charge by the organisation. Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Refer to the detailed conditions shown in Pay no Customs Duty or VAT on goods for disabled people and Reliefs from VAT for disabled and older people (VAT Notice 701/7).

Restrictions on usage:

The goods must be for institutions or organisations that are principally engaged in the education of or the provision of assistance to the blind.

Goods imported for the personal use of a blind or partially sighted person should use Additional Procedure Code C22 instead.

Notices:

Pay no Customs Duty or VAT on goods for disabled people

Reliefs from VAT for disabled and older people (VAT Notice 701/7)

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI statements must be included in DE 2/2:

Coverage	AI statement code	Details to be declared
NIRU certificate/approval letter	GEN13	Enter the NIRU certificate/approval letter serial number.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C23 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053, 4054, 4071, 4078.

Additional documents needed:

—

Question 24

C24: Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools)

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of articles, intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves or their carers for the handicapped person’s own use (including spare parts, components, accessories and tools) (Council Regulation 1186/2009 Articles 68(1)(a) and 68(2)).

Goods covered:

Goods specially designed for use by disabled people (other than blind or partially sighted) and imported by those individuals, or their nominated carers, for the sole use of the disabled person on which relief from Customs Duty is claimed under a certificate issued by the National Import Reliefs Unit (NIRU).

Goods for disabled people:

Purpose-made items and equipment, specifically designed for the sole use of the disabled person, to assist them in their ability to carry out everyday activities
Purpose-made items and equipment, specifically designed for the sole use of the disabled person, to assist them in everyday mobility, but not to be used for standard generic wheelchairs and mobility light vehicles, or for motor vehicles or other methods of transport that have not already been specifically adapted for the sole use of the disabled person
Other specifically designed items and equipment for the sole use of the disabled person, to assist them in vocational pursuits
Teaching aids and apparatus specifically designed for use by people who are disabled
Table games and accessories specially adapted or designed for people who are disabled
All other articles specially designed to be of educational, scientific or cultural help to people who are disabled
Spare parts, components, tools and accessories specially or recognisably intended for any of the above goods

Conditions for use:

The goods must be for the personal use of the disabled person.

Prior approval must be granted by NIRU The NIRU approval must be used as evidence to benefit from this relief.

When the goods are to be subsequently disposed of at a later stage, NIRU must be informed first.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Refer to the detailed conditions shown in Pay no Customs Duty or VAT on goods for disabled people and Reliefs from VAT for disabled and older people (VAT Notice 701/7).

Restrictions on usage:

This Additional Procedure Code can only be used by the disabled person or their nominated carer.

Articles imported duty-free may not be lent, hired out or transferred, whether for a consideration or free of charge, without prior notification thereof to the competent authorities.

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).

Notices:

Pay no Customs Duty or VAT on goods for disabled people

Reliefs from VAT for disabled and older people (VAT Notice 701/7)

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI statements must be included in DE 2/2:

Coverage	AI statement code	Details to be declared
NIRU certificate/approval letter	GEN13	Enter the NIRU certificate/approval letter serial number.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C24 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4054, 4071, 4078.

Additional documents needed:

—

Question 25

C25: Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools)

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of articles, intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools) (Council Regulation 1186/2009 Articles 68(1)(b) and 68(2)).

Goods covered:

Goods specifically designed for use by disabled people (other than blind or partially sighted) and imported from the special territories or countries having a Customs Union with the EU, imported by an organisation involved with the education of, or provision for, such people on which relief from Customs Duty is claimed under a certificate issued by the National Import Reliefs Unit (NIRU) .

Conditions for use:

Use of this Additional Procedure Code constitutes a declaration by the organisation that:

This Additional Procedure Code is for the non-commercial use of institutions in support of, and distribution to, disabled persons.

Prior approval must be granted by NIRU. The NIRU approval must be used as evidence to benefit from this relief.

Goods imported under this Additional Procedure Code may claim customs duty relief, whether or not they have been supplied free of charge.

Goods will only qualify for VAT relief if they have been obtained free of charge by the organisation.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

Refer to the detailed conditions shown in Pay no Customs Duty or VAT on goods for disabled people and Reliefs from VAT for disabled and older people (VAT Notice 701/7).

Restrictions on usage:

The goods must be for the use of institutions or organisations that are principally engaged in the education of or the provision of assistance to handicapped persons.

Goods imported for the personal use of a disabled person should use Additional Procedure Code C24.

Notices:

Pay no Customs Duty or VAT on goods for disabled people

Reliefs from VAT for disabled and older people (VAT Notice 701/7)

Specific fields in the declaration/notes on completion

Additional information (DE 2/2):

The following AI statements must be included in DE 2/2:

Coverage	AI statement code	Details to be declared
NIRU certificate/approval letter	GEN13	Enter the NIRU certificate/approval letter serial number.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C25 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053, 4054, 4071, 4078.

Additional documents needed:

—

Question 26

C26: Goods imported for the benefit of disaster victims

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of goods imported for the benefit of disaster victims (Council Regulation 1186/2009 Article 74).

Determining when Disaster Relief becomes available

Full relief from import duty is available for alleviating the impact of a disaster.

For the purposes of this relief an incident will be termed a disaster once a Minister from HM Treasury makes an announcement to that effect. Details of the scope of this relief and information on making claims will be made publicly available.

Relief is available in respect of:

Conditions for use:

The goods must:

For distribution free of charge to the victims of such a disaster occurring in or affecting the United Kingdom
To be made available free of charge to the victims whilst remaining the property of the organization
To meet the needs of the disaster relief agency

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Refer to the detailed conditions shown in Pay no import duties and VAT on goods for charity.

HMRC may give approval to the organisation importing items if the items are then transferred to an organisation entitled to the relief.

Restrictions on usage:

Relief cannot be claimed on materials and equipment intended for rebuilding disaster areas.

Relief is subject to HMRC granting approval after a request by the Member State or Territory affected by the disaster.

Pending commission approval, goods may be entered to this Additional Procedure Code and released duty free on the understanding that if relief is subsequently not granted, customs duty will become payable by the organisation or agency.

The organisations benefitting from this relief may not lend, hire out or transfer any goods for which this relief has been granted, whether free of charge or for a consideration of money or money’s worth, without the approval of HMRC.

Guidance

Pay no import duty and VAT on medical supplies and protective equipment brought in due to coronavirus (COVID-19)

Specific fields in the declaration or notes on completion

Additional information (DE 2/2)

The following AI statements must be included in DE 2/2:

Coverage	AI statement code	Details to be declared
NIRU certificate/approval letter.	GEN13	Enter the NIRU certificate or approval letter serial number.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C26 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053, 4054, 4071, 4078.

Additional documents needed:

HMRC may ask the declarant to provide official authorisation from any lead responders coordinating disaster responses.

Question 27

C27: Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of decorations conferred by governments of third countries on persons whose normal place of residence is in the territory of the Customs Union (Council Regulation 1186/2009 Article 81(a)).

Goods covered:

The relief covers decorations conferred by governments or heads of state of third countries on people who normally reside in the Customs Union.

Conditions for use:

Form C920 may be required to support the claim to relief on articles that have been awarded to persons, for example for services in arts, sciences, sports, for merit at a particular event.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Refer to the detailed conditions shown in Pay no import duty and VAT when importing decorations and awards.

Restrictions on usage:

This Additional Procedure Code cannot be used for:

Watches, cameras, cars
Long service awards made to employees by employers or colleagues
Prizes won in unimportant competitions such as deck games and card games
Articles bought with prize money
Gifts or prizes given instead of payment
Cases where the donor appears to be motivated largely by commercial considerations
Any consumables such as alcoholic drinks, tobacco products, foods
Souvenirs distributed which are not in keeping with the nature of the event

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).

Notices:

Pay no import duty and VAT when importing decorations and awards

Specific fields in the declaration/notes on completion:

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

Where required, enter:

Coverage	AI statement code	Details to be declared
NIRU certificate/approval letter	GEN13	Enter the NIRU certificate/approval letter serial number.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C27 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

—

Question 28

C28: Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of goods imported into the territory of the Customs Union by persons who have paid an official visit to a third country and who have received the items as gifts from the host authorities during their visit (Council Regulation 1186/2009 Article 82(a)).

Goods covered:

Goods imported by EU residents returning from a representative visit of some international significance outside the EU, having been presented with the goods during the visit.

Conditions for use:

Evidence must be held as to the circumstances of the importation in the form of a letter from the donor, correspondence, press publicity etc. The reference details of the evidence must be provided in DE 2/3 (Document Codes), see below.

Where evidence is not available a written declaration from the receiver as to the circumstances of the importation must be attached. The reference details of the written declaration must be provided in DE 2/3 (Document Codes), see below.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

Goods imported under this Additional Procedure Code must not:

Reflect any commercial interest or be put to any commercial purpose
Be gifts between representatives of business firms or trading bodies
Be gifts from overseas traders to trade delegations
Occur more than twice per year between the same donor and recipient
Any alcohol or tobacco products

Goods imported by persons on official visits to the UK where those goods will be offered as gifts to host should be declared using Additional Procedure Code C54.

Gifts being sent an EU official body, public authority or group, carrying on an activity in the public interest from a representative of a similar official body in a third country should be declared using Additional Procedure Code C55.

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).

Specific fields in the declaration/notes on completion:

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

The following Document Codes may be required:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
9005	All other import documents (including Department of Health) licences, permits or certificates other than those specifically identified by other document codes.	Enter the country code for the country of issue (GB for the UK) followed by - • Department of Health Document - DOH and the reference number of the document If using more than one licence then a separate 9005 entry in DE 2/3 is required for each licence. 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, EA, EE, EL, EP, ES, GE, GP, IA, IE, IP, IS, JA, JE, JP, JS, LE, LP, SP, TP, XB, XU, XW, XX.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C28 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

—

Question 29

C29: Goods to be used by monarchs or heads of state

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of goods to be used by monarchs or heads of state (Council Regulation 1186/2009 Article 85).

Goods covered:

Gifts sent to heads of foreign states; or goods imported by or on behalf of heads of foreign states by persons officially representing them for their use or consumption during an official stay in the UK on which relief from Customs Duty is claimed.

Conditions for use:

Evidence must be held as to the circumstances of the importation in the form of a letter from the consignor, donor, correspondence, press publicity etc. The reference details of the evidence must be provided in DE 2/3 (Document Codes), see below.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

Where evidence is not held at the time of importation, the appropriate status code must be declared in DE 2/3 (Status Code UP) to state that the evidence is unavailable.

The Importer or Representative may be requested to submit the missing evidence post-clearance to support the claim to relief. Where this cannot be supplied a demand for the relieved customs duty and/ or VAT may be issued.

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).

Specific fields in the declaration/notes on completion:

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

The specific document code references detailed below must be declared:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
9AID	Evidence required by Additional Procedure Code (DE 1/11) C29 instructions for claiming relief: Gifts to be used by Monarchs of Heads of State	Enter the reference details of the evidence: for example, letter from the consignor, donor, correspondence, press publicity, etc. Use one of the following status codes, (see Appendix 5B: DE 2/3 Document Status Codes): JP — Evidence required is available from trader UP — Evidence required is unavailable.

Security required

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C29 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4054, 4071, 4078.

Additional documents needed:

—

Question 30

C30: Samples of goods of negligible value imported for trade promotion purposes

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of samples of goods of negligible value imported for trade promotion purposes (Council Regulation 1186/2009 Article 86).

Goods covered:

Commercial samples of goods properly prepared prior to import, so that the customs authority may deem them to be of negligible value, (for example swatches, mutilated articles and single gloves), sent with the sole purpose to gain orders for similar goods and on which relief from import duty is claimed.

HMRC define a ‘commercial sample’ as an imported item that can only be used in the UK as a demonstration sample of goods in soliciting orders for the types of goods they represent from potential customers of that product.

Conditions for use:

Goods may be entered to this customs procedure provided they can only be used to solicit orders of a type represented by the samples.

Where several different samples are being imported, these may be eligible to be declared against a single goods description/goods item on the customs declaration, enter the commodity code which attracts the highest duty rate in DE 6/14 — 6/17, combined with AI Statement Code 00600 in DE 2/2.

Prohibited or restricted goods may be entered to this Additional Procedure Code, but the normal importation conditions will apply, including the requirement to provide any required licences/documentation associated with the commodity code being declared in DE 6/14 — 6/17

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Any Excise Duty must be paid at importation.

Refer to the detailed conditions shown in Pay no import duty and VAT on importing commercial samples.

Restrictions on usage:

See Pay no import duty and VAT on importing commercial samples for all exclusions.

This Additional Procedure Code does not provide relief from Excise Duty.

Goods subject to prohibitions or restrictions may not use the bulking arrangements described in DE 2/2 AI code 00600.

The modified I1 Type B&E data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported.

Notices:

Pay no import duty and VAT on importing commercial samples.

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

This use of this simplification must comply with the conditions specified in the table below:

Coverage	AI statement code	Details to be declared
NIRU certificate/approval letter.	GEN13	Enter the NIRU certificate/approval letter serial number.

Security required

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C30 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053, 4054, 4071, 4078.

Additional documents needed:

The applicant must ensure that any conditions relating to the importation of the specific items, including any prohibitions, restrictions or licensing are met.

Additional Declaration Type B or E (DE 1/2) Modified I1 Data Set:

Additional Declaration Type B or E may be eligible for use with this Additional Procedure Code.

The modified I1 data set may not be used where any commodities subject to prohibitions, restrictions or licencing conditions are being imported, unless expressly permitted elsewhere.

Additional Procedure Code C30 may only be used with a Declaration Category I1 B&E (occasional use) data set where the following conditions are met:

Every goods item declared on the declaration must be eligible to use a Declaration Category I1 B&E (occasional use) data set
The DE 1/10 Procedure Code permits the use of codes B and/or E in DE 1/2
All Additional Procedure Codes declared in DE 1/11 for the goods item permit the use of Declaration Category I1 B&E (occasional use)

Where Additional Declaration Types B or E are used, a simplified declaration should be submitted, as per Appendix 21G: Declaration Category data set: Import Simplified Declaration on an occasional basis (DE 1/2 Codes B&E). In these instances, a subsequent supplementary declaration is not required.

Question 31

C31: Printed advertising matter

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of printed advertising matter (Council Regulation 1186/2009 Article 87).

Goods covered:

Printed advertising material such as catalogues, price lists, directions for use or brochures on which relief from Customs Duty is claimed.

The material must relate to:

Goods for sale or hire;
Transport, commercial insurance or banking services offered by a person established outside the territory of the Customs Union.

Conditions for use:

The name of the person producing, selling or hiring the goods, or offering the services advertised must be clearly shown, and that person must be based outside the EU.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Refer to the detailed conditions shown on Gov.uk.

Restrictions on usage:

Printed advertising material cannot be bulked from one sender to a single recipient for relief purposes.

Each consignment must contain no more than one document or a single copy of each document if it is made up of several documents.

Consignments comprising several copies of the same document may still be eligible for relief, provided their total gross weight does not exceed one kilogram.

This Additional Procedure Code should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty.

See information on Gov.UK for all exclusions.

Goods for advertising purposes, sent free of charge should be declared using Additional Procedure Code C56

Notices:

Pay no import duties and VAT on miscellaneous documents and related articles

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

Coverage	AI statement code	Details to be declared
NIRU certificate/approval letter.	GEN13	Enter the NIRU certificate/approval letter serial number.

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

Enter:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
N271	Goods manifest: Attach a list of goods for which relief is being claimed: Note: For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration	Enter the reference number of the goods manifest/list. Where a sequentially numbered range of manifests/lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned. Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS
9AID	Evidence required by Additional Procedure Code (DE 1/11) C31: instructions for claiming relief on Printed Matter	Enter the name of the person producing, selling or hiring the goods, or offering the services advertised. Use status code: JP — Evidence required is available from trader.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C31 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053,4054 4071, 4078.

Additional documents needed:

—

Question 32

C32: Small representative samples of goods manufactured outside the customs territory of the Union, intended for a trade fair or similar event

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of small representative samples of goods manufactured outside the territory of the Customs Union, intended for a trade fair or similar event (Council Regulation 1186/2009 Article 90(1)(a)).

Goods covered:

Goods to be completely used up, consumed, destroyed or distributed free of charge at an exhibition, trade fair or similar event on which relief from customs duty is claimed.

This covers samples of goods for distribution including foodstuffs and beverages, paints and other items for decoration purposes, and printed matter and articles for advertising purposes.

Conditions for use:

The relief referred to in Council Regulation 1186/2009 Article 90(1)(a) shall be limited to samples which:

Are imported free of charge as such from third countries or are obtained at the exhibition from goods imported in bulk from those countries;
Are exclusively distributed free of charge to the public at the exhibition for use or consumption by the persons to whom they have been offered;
Are identifiable as advertising samples of low unitary value;
Are not easily marketable and, where appropriate, are packaged in such a way that the quantity of the item involved is lower than the smallest quantity of the same item actually sold on the market;
In the case of foodstuffs and beverages not packaged as mentioned above, are consumed on the spot at the exhibition;
In their total value and quantity, are appropriate to the nature of the exhibition, the number of visitors and the extent of the exhibitor’s participation

A list of the goods giving quantities and UK values of each type, and the name, place and date of the event (including hall and stand numbers where appropriate) will be required as evidence to demonstrate the usage of the goods at the event. This should be declared using document code N271 in DE 2/3 (see below).

This Additional Procedure Code is only available to a UK based Economic Operator Registration and Identification (EORI). The party declared as the importer, in DE 3/16, will be responsible for compliance with the conditions of the relief, any post-clearance audit queries and debt liabilities. This liability will be shared with the agent/representative where indirect representation is declared (code ‘3’ declared in DE 3/21 (Representative Status Code)).

HMRC may also request that the event organiser provides official evidence of participation at the event.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

Alcoholic products, tobacco products and fuels, whether solid, liquid or gaseous are not eligible for this relief and must be declared to another customs procedure.

The event concerned must not be organised in a shop or on other premises purely to sell imported goods.

Goods for demonstration or to help with demonstration cannot be imported using this Additional Procedure Code. Code C57 should be used instead.

Goods imported to build, fit out or decorate a stand at a trade fair cannot be imported using this Additional Procedure Code. Code C58 should be used instead.

Goods which are to be used for advertising purposes by the exhibitor at a trade fair cannot be imported using this Additional Procedure Code. Code C59 should be used instead.

Notices:

—

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI statements must be included in DE 2/2:

Coverage	AI statement code	Details to be declared
For use when relief or suspension of duty is claimed for goods to be used at a trade fair or similar event	GEN52	Enter the name, address, postcode and date of the event

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

Enter:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
N271	Goods manifest: Attach a list of goods for which relief is being claimed: Note: For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration	Enter the reference number of the goods manifest/list. Where a sequentially numbered range of manifests/lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned. Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C32 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053, 4054, 4071, 4078.

Additional documents needed:

—

Question 33

C33: Goods imported for examination, analysis or test purposes

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of goods imported for examination, analysis or test purposes (Council Regulation 1186/2009 Article 95).

Goods covered:

Goods imported to undergo examination, analysis or tests to determine their composition, quality or other technical characteristics for the purposes of information or industrial or commercial research, and for which relief from Customs Duty and CAP charges are claimed.

Conditions for use:

The use of this Additional Procedure Code constitutes a declaration by the importer that the goods are being entered for free circulation:

To undergo examination, analysis or test to determine their composition, quality or other technical characteristics for the purposes of information, or industrial or commercial research or
To test machines for making/packing tobacco products
That if any of the declared goods are not used up or destroyed in the course of the tests they will be disposed of only as specifically allowed by NIRU.

Only those Excise goods required to test machines for making/packing tobacco products are eligible for relief from excise duty.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

Refer to the detailed conditions shown in Pay no import duties or VAT on importing goods for testing.

Restrictions on usage:

As defined in Council Regulation 1186/2009 Articles 96 - 101:

The quantity of imported goods must be restricted to only that needed to conduct the tests and is limited to only those goods directly consumed in the testing process.

Goods used in examination, analysis or tests which in themselves constitute sales promotion operations shall not enjoy relief.

Products remaining after testing (including products produced by the examination, analysis or tests) must be:

Completely destroyed or rendered commercially valueless on completion of examination, analysis or testing; or
Surrendered to the state without causing it any expense, where this is possible under national law; or
In duly justified circumstances, exported outside the territory of the Customs Union.
Otherwise they will be subject to the relevant import duties at the rate applying on the date of completion of the examinations, analyses or tests, on the basis of the type of goods and the customs value ascertained or accepted on that date by the competent authorities.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Where eligible goods are claiming excise duty relief, Additional Procedure Code 1RE must also be declared in DE 1/11.

Relief from Excise Duty is not available for the following and Excise Duty must be paid on them.

Goods to be consumed by a person taking part in the tests
Petrol or petrol substitutes
Heavy oil for use as road fuel

This Additional Procedure Code cannot be used with Entry in Declarant’s Records (EIDR).

Notices:

Pay no import duties or VAT on importing goods for testing

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI statement must be included in DE 2/2:

Coverage	AI statement code	Details to be declared
Goods for test. Approval note from NIRU attached.	GEN16	Enter the month and year tests are expected to be completed. For example: 01/06.

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

Only required where excise duty relief is claimed for goods consumed in the testing process, enter in DE 2/3:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
9AIE	Evidence required by Additional Procedure Code (DE 1/11) C33: Excise goods consumed in tests, relief from Excise Duty.	Enter the: • type and quantity of goods to be consumed • the type of tests to be performed • followed by status code ‘JP’

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Excise

Where eligible goods are claiming excise duty relief, Additional Procedure Code 1RE must also be declared in DE 1/11. Where eligible, failure to declare all codes will result in only a single tax type being relieved.

When using 1RE in conjunction with C33, AI code RED01 will be required in DE 2/2 and document code 9AIE will be required in DE 2/3.

Post clearance action:

—

Notes:

Additional Procedure Code C33 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053,4054, 4071, 4078.

Additional documents needed:

—

Question 34

C34: Consignments, sent to organisations protecting copyrights or industrial and commercial patent rights

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of consignments, sent to organisations protecting copyrights or industrial and commercial patent rights (Council Regulation 1186/2009 Article 102).

Goods covered:

Trademarks, patterns or designs and their supporting documents, as well as applications for patents for invention or the like, to be submitted to the bodies competent to deal with the protection of copyrights or the protection of industrial or commercial patent rights on which relief from customs duties is claimed.

See information on Gov.UK for goods covered.

Conditions for use:

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Refer to the detailed conditions shown on Gov.UK.

Restrictions on usage:

This Additional Procedure Code should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty.

Notices:

Pay no import duties and VAT on miscellaneous documents and related articles

Specific fields in the declaration/notes on completion:

—

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C34 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053,4054, 4071, 4078.

Additional documents needed:

—

Question 35

C35: Tourist Information literature

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of tourist information literature (Council Regulation 1186/2009 Article 103).

Goods covered:

The following Tourist Information Literature may claim import duty relief under this Additional Procedure Code:

Documentation (leaflets, brochures, books, magazines, guidebooks, posters whether or not framed, unframed photographs and photographic enlargements, maps whether or not illustrated, window transparencies, and illustrated calendars) intended to be distributed free of charge and the principal purpose of which is to encourage the public to visit foreign countries, in particular in order to attend cultural, tourist, sporting, religious or trade or professional meetings or events, provided that such literature contains not more than 25 % of private commercial advertising matter, excluding all private commercial advertising for Union established firms, and that the general nature of its promotional aims is evident;
Foreign hotel lists and yearbooks published by the official tourist agencies, or under their auspices, and timetables for foreign transport services, where such literature is intended to be distributed free of charge and contains not more than 25 % of private commercial advertising, excluding all private commercial advertising for Union established firms;
Reference material supplied to accredited representatives or correspondents appointed by official national tourist agencies and not intended for distribution, namely yearbooks, lists of telephone or telex numbers, hotel lists, fairs catalogues, specimens of craft goods of negligible value, and literature on museums, universities, spas or other similar establishments.

See information on Gov.UK for goods covered.

Conditions for use:

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Refer to the detailed conditions shown on Gov.UK.

Restrictions on usage:

Printed advertising material cannot be bulked from one sender to a single recipient for relief purposes.

This Additional Procedure Code should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty.

Notices:

Pay no import duties and VAT on miscellaneous documents and related articles

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

Coverage	AI statement code	Details to be declared
Bulking of consignments of documents only, where these goods are not subject to any import prohibitions and restrictions. Use of this code also requires: • The Manifest Reference as a Previous Document Type in DE 2/1 using code N271 and • The number of packages for each goods item in DE 6/10 (item level) and the total number of packages in DE 6/18 (at header level).	BULKD	Enter the total value of the goods in GBP.

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

The following Document Codes may be required:

Coverage	AI statement code	Details to be declared
Home Office certificate/approval letter confirming the designation of an establishment under the terms of the Animals (Scientific Procedures) Act 1986.	GEN12	Enter either: the reference from the Home Office certificate/approval letter, or; where the goods are imported by a Public Body enter: ‘Public Body’.
NIRU certificate/approval letter (for imports of biological and chemical substances for research).	GEN13	Enter either: the NIRU certificate/approval letter serial number (For biological or chemical substances imported by private establishments: where different from the reference number declared above, the serial number of any NIRU issued certificate/approval letter.), or; where the goods are imported by a Public Body enter: ‘Public Body’

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C35 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053,4054, 4071, 4078.

Additional documents needed:

—

Question 36

C36: Miscellaneous documents and articles

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of miscellaneous documents and articles (Council Regulation 1186/2009 Article 104).

Goods covered:

The following types of documents and articles may be imported with a claim to duty relief using this Additional Procedure Code:

Documents sent free of charge to the public services of Member States;
Publications of foreign governments and publications of official international bodies intended for distribution without charge;
Ballot papers for elections organised by bodies set up in third countries;
Objects to be submitted as evidence or for like purposes to the courts or other official agencies of the Member States;
Specimen signatures and printed circulars concerning signatures sent as part of customary exchanges of information between public services or banking establishments;
Official printed matter sent to the central banks of the Member States;
Reports, statements, notes, prospectuses, application forms and other documents drawn up by companies registered in a third country and sent to the bearers or subscribers of securities issued by such companies;
Recorded media (punched cards, sound recordings, microfilms, etc.) Used for the transmission of information sent free of charge to the addressee, in so far as duty-free admission does not give rise to abuses or to major distortions of competition;
Files, archives, printed forms and other documents to be used in international meetings, conferences or congresses, and reports on such gatherings;
Plans, technical drawings, traced designs, descriptions and other similar documents imported with a view to obtaining or fulfilling orders in third countries or to participating in a competition held in the territory of the Customs Union;
Documents to be used in examinations held in the territory of the Customs Union by institutions set up in third countries;
Printed forms to be used as official documents in the international movement of vehicles or goods, within the framework of international conventions;
Printed forms, labels, tickets and similar documents sent by transport undertakings or by undertakings of the hotel industry in a third country to travel agencies set up in the customs territory of the Customs Union;
Printed forms and tickets, bills of lading, way-bills and other commercial or office documents which have been used;
Official printed forms from third country or international authorities, and printed matter conforming to international standards sent for distribution by third country associations to corresponding associations located in the territory of the Customs Union;
Photographs, slides and stereotype mats for photographs, whether or not captioned, sent to press agencies or newspaper or magazine publishers;
Tax and similar stamps proving payment of charges in third countries.

See information on Gov.UK for goods covered.

Conditions for use:

Share and Bond Certificates:

This Additional Procedure Code may only be used for valid, issued share and bond certificates drawn up by the companies registered in a third country and sent direct to the bearer or subscriber.

The value declared for the imported bonds and securities (DE 4/14 (Item Price/Amount) and DE 8/6 (Statistical Value) should be the paper value of the bonds or securities and not the issued face value.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Refer to the detailed conditions shown on Gov.UK.

Restrictions on usage:

Share and Bond Certificates:

This Additional Procedure Code must not be used for share and bond certificates that need registration by the fiscal agent before becoming valid.

This Additional Procedure Code should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty.

Notices:

Pay no import duties and VAT on miscellaneous documents and related articles

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

Coverage	AI statement code	Details to be declared
Bulking of consignments of documents only, where these goods are not subject to any import prohibitions and restrictions. Use of this code also requires: • The Manifest Reference as a Previous Document Type in DE 2/1 using code N271 and • The number of packages for each goods item in DE 6/10 (item level) and the total number of packages in DE 6/18 (at header level).	BULKD	Enter the total value of the goods in GBP.

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

Enter:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
N271	Goods manifest: Attach a list of goods for which relief is being claimed: Note: For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.	Enter the reference number of the goods manifest/list. Where a sequentially numbered range of manifests/lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned. Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C36 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053, 4054, 4071, 4078.

Additional documents needed:

—

Question 37

C37: Ancillary materials for the stowage and protection of goods during their transport

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of various materials such as rope, straw, cloth, paper and cardboard, wood and plastics which are used for the stowage and protection — including heat protection — of goods during their transport from a third country to the territory of the Customs Union, not normally reusable, shall be admitted free of import duties. (Council Regulation 1186/2009 Article 105).

Goods covered:

Materials such as rope, straw, cloth, paper and cardboard, wood and plastics which are used for the stowage and protection, including heat protection, of goods during their transport from a third country to the territory of the Customs Union, not normally reusable.

Conditions for use:

The materials such as rope, straw, cloth, paper and cardboard, wood and plastics must be imported with the goods they are being used to stow or protect.

The ancillary materials claiming this relief must be declared as goods, in their own right, under this Additional Procedure Code.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

Materials used in the stowage and protection of imported goods must comply with all prohibitions and restrictions, in particular those related to plant heath controls.

This Additional Procedure Code should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty.

Specific fields in the declaration/notes on completion:

—

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C37 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000,

Additional documents needed:

The applicant must ensure that any conditions relating to the importation of the ancillary materials, including any prohibitions, restrictions or licensing are met.

Question 38

C38: Litter, Fodder and Feeding Stuffs for Animals During Their Transport

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of litter, fodder and feeding stuffs of any description put on board the means of transport used to convey animals from a third country to the territory of the Customs Union for the purpose of distribution to the said animals during the journey shall be admitted free of import duties. (Council Regulation 1186/2009 Article 106).

Goods covered:

Litter, fodder and feeding stuffs distributed to the animals during their journey to the EU.

Conditions for use:

Litter, fodder and feeding stuffs must be suitable for the animals being transported and must be in quantities which could reasonably be expended during the journey.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

This Additional Procedure Code must not be used to declare the animals being transported. Additional Procedure Code C38 is not to be used for general imports of litter, fodder or feeding stuffs.

Litter, fodder and feeding stuffs must comply with all prohibitions and restrictions, in particular those related to animal and plant heath controls.

This Additional Procedure Code should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty.

Specific fields in the declaration/notes on completion:

—

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C38 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000

Additional documents needed:

The applicant must ensure that any conditions relating to the importation of the litter, fodder and feeding stuffs, including any prohibitions, restrictions or licensing are met.

Question 39

C39: Fuel and lubricants present in land motor vehicles and special containers

Accepted Answer

Description of procedure:

Fuel contained in the standard or portable tanks of private and commercial motor vehicles and motor cycles.

Fuel contained in special containers (Council Regulation 1186/2009 Article 107).

Goods covered:

Fuel contained in the standard or portable tanks of private motor vehicles or motor cycles up to a maximum of 10 litres per vehicle.

Fuel contained in special containers or the standard tanks of commercial vehicles up to a maximum of 200 litres per vehicle/ container per journey.

Conditions for Use:

The fuel and lubricants must only be used in the vehicle in which they were imported.

Standard or portable tanks for private motor vehicles and motor cycles:

Fuel and lubricants up to a maximum of 10 litres per vehicle may claim import duty relief.

Special containers and commercial vehicles standard tanks:

Fuel and lubricants up to a maximum of 200 litres per vehicle/ container per journey.

The fuel must be transported within a standard tank or special container as defined below: A standard tank is defined as:

The tanks permanently fixed by the manufacturer to all motor vehicles of the same type as the vehicle in question and whose permanent fitting enables fuel to be used directly, both for the purpose of propulsion and, where appropriate, for the operation, during transport, of refrigeration systems and other systems
Gas tanks fitted to motor vehicles designed for the direct use of gas as a fuel and tanks fitted to the other systems with which the vehicle may be equipped
Tanks permanently fixed by the manufacturer to all containers of the same type as the container in question and whose permanent fitting enables fuel to be used directly for the operation, during transport, of the refrigeration systems and other systems with which special containers are equipped

A special container is defined as any container fitted with specially designed apparatus for refrigeration systems, oxygenation systems, thermal insulation systems, or other systems.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

This Additional Procedure Code does not grant excise duty relief.

C39 also applies to the lubricants present in the motor vehicles and required for their normal operation during the journey in question.

Additional Procedure Code C39 may not be used to claim customs duty relief on quantities of fuel or lubricants in excess of 10 litres per vehicle for private motor vehicles and motor cycles.

Additional Procedure Code C39 may not be used to claim customs duty relief on quantities of fuel or lubricants in excess of 200 litres per commercial vehicle standard tank or special container.

Additional Procedure Code C39 may not be used to claim import duty relief on fuel transported in containers other than those defined above.

Fuel admitted duty-free may not be used in a vehicle other than that in which it was imported nor be removed from that vehicle and stored, except during necessary repairs to that vehicle, nor be transferred, whether for a consideration or free of charge.

This Additional Procedure Code should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty.

This Additional Procedure Code cannot be used with Entry in Declarant’s Records (EIDR).

Specific fields in the declaration/notes on completion:

—

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C39 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000

Additional documents needed:

—

Question 40

C40: Materials for cemeteries for, and memorials to, war victims

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of materials for cemeteries and memorials for war victims (Council Regulation 1186/2009 Article 112).

Goods covered:

Goods of every description imported by organisations approved by HMRC, to be used for the construction, upkeep or ornamentation of cemeteries, tombs and memorials of war victims of third countries on which relief from customs duty is claimed, including the:

Commonwealth War Graves Commission
American Battle Monuments Commission

Conditions for use:

The relief extends to office equipment and supplies such as furniture, PCs and stationery which are to be used in pursuance of work in relation to war graves and memorials.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

The relief does not cover goods, which do not contribute to the construction, upkeep or ornamentation of war graves or monuments, for example private motor cars and cycles, alcohol and tobacco products.

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).

Specific fields in the declaration/notes on completion:

—

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C40 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053, 4054, 4071, 4078.

Additional documents needed:

—

Question 41

C41: Coffins, funerary urns and ornamental funerary articles

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of coffins, funerary urns and ornamental funerary articles (Council Regulation 1186/2009 Article 113).

Goods covered:

Relief applies to:

Coffins containing bodies and urns containing the ashes of deceased persons, as well as the flowers, funeral wreaths and other ornamental objects normally accompanying them
Flowers wreaths and other ornamental objects brought by persons resident outside the territory of the Customs Union, attending a funeral or coming to decorate graves in the territory of the Customs Union provided these importations do not reflect, by either their nature or their quantity, any commercial intent.

This Additional Procedure Code is only for use where a written customs declaration is required and a customs clearance request using DE 1/11 36C cannot be used to release the coffins, funerary urns and ornamental funerary articles.

Conditions for use:

This Additional Procedure Code is for private importations of coffins, funerary urns and ornamental funerary articles whether or not an agent is used to conduct the clearance activities on the applicant’s behalf.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

This Additional procedure Code is not to be used for commercial importations of coffins, funerary urns and ornamental funerary articles for sale.

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Specific fields in the declaration/notes on completion:

Any values required to be declared on the declaration should be an indicative amount for the coffin, urn, flowers wreaths and other ornamental objects. The value should not include any value attributed to the bodies or ashes of the deceased person.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C41 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

This Additional Procedure Code is only for use where a written customs declaration is required and a customs clearance request using DE 1/11 36C cannot be used to release the coffins, funerary urns and ornamental funerary articles.

Question 42

C42: Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking)

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of personal property belonging to natural persons before they transfer their normal place of residence to the UK. Customs duty relief is granted subject to an undertaking (Council Regulation 1186/2009 Article 9(1)).

Goods covered:

Household effects and personal property belonging to natural persons transferring their normal place of residence (ToR) to the United Kingdom only prior to their move to the UK.

Relief will be granted provided that an undertaking is given to confirm that the applicant will move their normal place of residence to the UK within six months of the date of acceptance of the declaration. Security will be required as per Article 9 in CSDR Regulation 1186/2009.

Conditions for use:

The conditions in Transfer of residence to the UK must be met.

Prior to making this declaration an application for Transfer of Residence relief (using a ToR1 form) must be made.

No items may be sold, loaned, gifted or transferred for a minimum of 12-months after the date of importation.

All items in this consignment declared to ToR must be retained by the Importer at their residence for a minimum period of 12 months from date of import into UK.

Failure to comply with this post-import restriction can lead to demand of immediate payment of previously relieved import duties and charges.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

This relief cannot be used for transfer of residence to or from second homes.

The relief does not apply to alcoholic beverages, tobacco and tobacco products, commercial vehicles and articles for use in the exercise of a trade or profession other than portable instruments of the applied or liberal arts and goods that the applicant for ToR has not possessed or used for at least six consecutive months prior to the date of importation.

This relief may only be applied for in the member state in which the applicant will be taking up residence.

Any consignments applying for relief elsewhere in the EU must not be declared to this Additional Procedure Code.

Such consignments may only be approved for relief by the destination Member State’s own Customs Authority. These consignments should instead be sent onwards using Union Transit procedures.

This Additional Procedure Code can only be used where the personal property is being transferred up to a maximum of 6-months prior to the applicant taking up normal residence in the UK.

If the personal property is being transferred:

After the applicant has taken up normal residence, Additional Procedure Code C01 should be used
After the applicant has taken up temporary residence in the UK with the intention to move here permanently within 6-months of the personal property being imported, Additional Procedure Code C43 should be used

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Notices

Transfer of residence to the UK

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

Enter:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
N271	Goods manifest: Attach a list of goods for which relief is being claimed: Note: For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration.	Enter the reference number of the goods manifest/list. Where a sequentially numbered range of manifests/lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned. Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

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

Goods Manifest:

Packing lists, manifests and/or insurance documents detailing items within the consignments should be attached as appropriate, especially to identify any goods outlined above under ‘Goods covered’.

These should be declared using the relevant document codes between N235 — N787 as appropriate. The document codes which may be used, and their completion instructions may be found in Appendix 5A: DE 2/3 Documents and Other Reference Codes (Union).

Security required:

Security will be required as per Article 9 in CSDR Regulation 1186/2009 where any revenue due is not paid at the time of release to the Procedure. An appropriate Method of Payment code should be declared in DE 4/8 (see Appendix 9: DE 4/8: Method of Payment Codes for details of the codes which may be used).

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C42 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

Claim form ToR1: Application for Transfer of Residence relief (ToR1) is required.

Question 43

C43: Personal property belonging to a natural person having intention to transfer his normal place of residence to the Union (duty-free admission subject to an undertaking)

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of personal property belonging to a natural person having intention to transfer his normal place of residence to the Union (duty-free admission subject to an undertaking) (Council Regulation 1186/2009 Article 10).

Goods covered:

Where, owing to occupational commitments, the person has left his third country place of residence without establishing his normal place of residence in the territory of the Customs Union, but has the intention to do so to transfer his household effects and personal property.

Household effects and personal property belonging to natural persons transferring their normal place of residence (ToR) to the United Kingdom only prior to their permanent move to the UK.

Relief will be granted provided that an undertaking is given to confirm that the applicant will move their normal place of residence to the UK within six months of the date of acceptance of the declaration.

Security will be required as per Article 9 in CSDR Regulation 1186/2009.

Conditions for use:

The conditions in Transfer of residence to the UK must be met.

Prior to making this declaration an application for Transfer of Residence relief (using a ToR1 form) must be made.

No items may be sold, loaned, gifted or transferred for a minimum of 12-months after the date of importation.

All items in this consignment declared to ToR must be retained by the Importer for a minimum period of 12 months from date of import into UK.

Failure to comply with this post-import restriction can lead to demand of immediate payment of previously relieved import duties and charges.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

This relief cannot be used for transfer of residence to or from second homes.

The relief does not apply to alcoholic beverages, tobacco and tobacco products, commercial vehicles and articles for use in the exercise of a trade or profession other than portable instruments of the applied or liberal arts and goods that the applicant for ToR has not possessed or used for at least six consecutive months prior to the date of importation.

This relief may only be applied for in the member state in which the applicant will be taking up normal residence.

Any consignments applying for relief elsewhere in the EU must not be declared to this Additional Procedure Code.

Such consignments may only be approved for relief by the destination Member State’s own Customs Authority. These consignments should instead be sent onwards using Union Transit procedures.

This Additional Procedure Code can only be used where the personal property is being transferred up to a maximum of 6-months prior to the applicant taking up normal residence in the UK.

If the personal property is being transferred:

After the applicant has taken up normal residence, Additional Procedure Code C01 should be used
Up to a maximum of 6-months before the applicant takes up normal residence in the UK, Additional Procedure Code C42 should be used

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Notices:

Transfer of residence to the UK

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

Enter:

Coverage	AI statement code	Details to be declared
Transfer of Residence (ToR) relief for household effects and personal property belonging to natural persons transferring their normal place of residence to the United Kingdom only.	TOR01	Enter the ToR authorisation number granted.

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

Goods Manifest:

Packing lists, manifests and/or insurance documents detailing items within the consignments should be attached as appropriate, especially to identify any goods outlined above under ‘Goods covered’.

These should be declared using the relevant document codes between N235 — N787 as appropriate. The document codes which may be used, and their completion instructions may be found in Appendix 5A: DE 2/3 Documents and Other Reference Codes (Union).

Security required:

Security may be required as per Article 9 in CSDR Regulation 1186/2009 where any revenue due is not paid at the time of release to the Procedure. An appropriate Method of Payment code should be declared in DE 4/8 (see Appendix 9: DE 4/8: Method of Payment Codes for details of the codes which may be used).

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C43 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

Claim form ToR1: Application for Transfer of Residence relief (ToR1) is required.

Question 44

C44: Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the territory of the Customs Union (Council Regulation 1186/2009 Article 20).

Goods covered:

Inherited goods for which relief from Customs Duty is claimed.

Any goods included in the estate of the deceased inherited by legal persons engaged in a non-profit making activity established in the of the territory of the Customs Union.

Examples are:

Jewellery, stamp collections, bicycles and private motor vehicles, caravans, trailers, pleasure craft and private aircraft
Household furnishings
Family pets and saddle animals
Portable items (such as doctor’s bag, musicians’ instruments, photographers’ cameras and equipment) used by the deceased in their trade or profession

Conditions for use:

The conditions on Gov.UK must be met.

This relief only applies to goods inherited from a deceased person.

Applicants to this relief must be able to provide documented evidence proving entitlement, such as the Last Will and Testament of the deceased, or authorised documents from the Executor for the estate of the deceased.

The pets or saddle animals must meet the conditions for admittance to the Union, for example veterinary certificates, vaccinations, pet passport etc.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

The relief does not apply to:

Alcoholic drinks, tobacco and tobacco products
Stocks of raw materials and finished or semi-finished products
Tools of trade other than the portable items (such as doctor’s bag, musicians’ instruments, photographers’ cameras and equipment) used by the deceased in their trade or profession
Commercial vehicles
Livestock and stocks of agricultural products which are more than what are required to meet a family’s normal needs
Goods bought from the executor of the estate
Goods bought or received as a gift from the legal person who inherited them

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Notices:

Pay no import duties or VAT on inherited goods

Custom rules for sailing your pleasure craft to, from and within UK waters

Specific fields in the declaration/notes on completion:

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

Inherited goods Form C1421 - Enter:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
1421	Form C1421 - Importing inherited goods free of duty and VAT (Pay no import duties or VAT on inherited goods).	Enter the applicant’s reference number from Form C1421. 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.

Goods Manifest:

Packing lists, manifests and/or insurance documents detailing items within the consignments should be attached as appropriate, especially to identify any goods outlined above under ‘Goods covered’.

These should be declared using the relevant document codes between N235 — N787 as appropriate. The document codes which may be used, and their completion instructions may be found in Appendix 5A: DE 2/3 Documents and Other Reference Codes (Union).

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C44 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4053, 4071, 4078.

Additional documents needed:

Claim form C1421 supported by the other documents referred to on Gov.UK.

The applicant must ensure that any conditions relating to the importation of the specific items, including any prohibitions or restrictions are met, such as registering aircraft with aviation authorities.

Question 45

C45: Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the territory of the Customs Union (Council Regulation 1186/2009 Article 35).

Goods covered:

Certain agricultural products and products intended for agricultural use, for example:

Agricultural and stock farming,
Bee-keeping,
Horticultural; and
Forestry products.

Products should not have undergone any treatment other than that which normally follow their harvest or production.

Conditions for use:

Stock-farming products must be derived from animals which originated in the Customs Union or animals which are in already in free circulation.

Relief shall only be granted in respect of products imported by the agricultural producer or on his behalf.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

This Additional Procedure Code will not grant relief on stock farming products derived from animals which do not originate in the Customs Union or from animals which are not already in free circulation.

This Additional Procedure Code cannot be used with Entry in Declarant’s Records (EIDR) where a licence or certificate is required at the time the imported goods are released to free circulation. Controlled goods may only be entered using Simplified Declaration Procedure (Regular Use).

Specific fields in the declaration/notes on completion:

—

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C45 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

The applicant must ensure that any conditions relating to the importation of the goods, including any prohibitions, restrictions or licensing are met.

Question 46

C46: Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of products of fishing, fish-farming and hunting activities by Union fishermen or sportsmen carried out on lakes or waterways that border a Member State. (Council Regulation 1186/2009 Article 38).

Goods covered:

Products of fishing, fish farming activities or hunting activities.

Conditions for use:

The products must have been caught or farmed by Union fishermen or sportsmen.

Products should not have undergone any treatment other than that which normally follow their harvest or production.

Relief shall only be granted in respect of products imported by the fishermen, sportsmen or their representative.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

Only products caught or farmed from lakes or waterways that border a member state are eligible to use this Additional Procedure Code.

This Additional Procedure Code cannot be used with Entry in Declarant’s Records (EIDR) where a licence or certificate is required at the time the imported goods are released to free circulation. Controlled goods may only be entered using Simplified Declaration Procedure (Regular Use).

Specific fields in the declaration/notes on completion:

—

Security required

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C46 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

The applicant must ensure that any conditions relating to the importation of the goods, including any prohibitions, restrictions or licensing are met.

Question 47

C47: Seeds, fertilisers and products for treatment of soil and crops intended for use on property located in the customs territory of the Union adjoining a third country

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of seeds, fertilisers and products for treatment of soil and crops intended for use on property located in the territory of the Customs Union adjoining a third country (Council Regulation 1186/2009 Article 39).

Goods covered:

Seeds, fertilisers and products for treatment of soil and crops on a Union agricultural property that is in a member state adjoining a third country.

Conditions for Use:

The operator of the Union agricultural property:

Must have their principle agricultural operations in a third country
The third country where their principle operations are based must adjoin the Union
The goods must be used in the member state that adjoins said third country.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

Relief is restricted to the quantity of seeds, fertilizers or other products required for the purpose operating the property.

The goods must be imported by the agricultural producer or their representative.

This Additional Procedure Code cannot be used with Entry in Declarant’s Records (EIDR) where a licence or certificate is required at the time the imported goods are released to free circulation. Controlled goods may only be entered using Simplified Declaration Procedure (Regular Use).

Specific fields in the declaration/notes on completion:

—

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C47 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

The applicant must ensure that any conditions relating to the importation of the goods, including any prohibitions, restrictions or licensing are met.

Question 48

C48: Goods contained in the personal luggage and exempted from VAT

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of goods contained in the personal luggage where they meet the conditions necessary to also relieve import VAT. (Council Regulation 1186/2009 Article 41).

Goods covered:

Goods contained in the personal luggage of travellers coming from a third country or Territory with which the EU has form a customs union which are not eligible to be declared using an oral declaration, provided such goods are also exempt from import VAT.

Conditions of use:

This Additional Procedure Code may only be used if the traveller has the goods with them when they physically enter the EU. Exceptions may be granted for luggage that was lost during the journey and is later presented to Customs.

This Additional Procedure Code should only be used where the goods are not eligible to be declared on an oral declaration, for example, the goods are over the statistical threshold or subject to admissibility controls such as licencing requirements, prohibition or restrictions (EU Reg. No. 2015/2446, Article 142).

The goods may only claim customs duty relief where they are also eligible for import VAT relief.

The use of Additional Procedure Code C48 will only relieve the customs duty.

Additional Procedure Code F45 must also be declared in DE 1/11 to be eligible to claim this relief.

Restrictions on usage:

This Additional Procedure Code must not be used where the goods have been sent as freight or unaccompanied baggage with the exception of luggage lost during the journey.

This Additional Procedure Code should not be used where the goods are eligible to be declared using an oral declaration (EU Reg. No. 2015/2446, Article 141).

This Additional Procedure Code may only be used where the goods are eligible for:

Customs duty relief and
Import VAT relief;

Excise Duty relief may be claimed (where applicable).

Where the goods are eligible excise duty relief, Additional Procedure Code 1RE must also be declared in DE 1/11 against the goods item concerned.

Failure to declare F45 will result in the declaration being rejected.

This Additional Procedure Code cannot be used with Simplified Declaration Procedure (SDP- Regular use) or Entry in Declarant’s Records (EIDR).

Specific fields in the declaration/notes on completion:

—

Security required:

—

VAT:

Failure to declare F45 will result in the declaration being rejected.

Excise:

Failure to declare 1RE in DE 1/11 will result in any excise duties due being charged.

Post clearance action:

—

Notes:

Additional Procedure Code C48 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

The applicant must ensure that any conditions relating to the importation of the goods, including any prohibitions, restrictions or licensing are met.

Question 49

C49: Goods for charitable or philanthropic organisations - goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of goods of every description to be used for fund-raising at occasional charity events for the benefit of needy persons by charitable or philanthropic organisations, State organisations or other approved organisations (Council Regulation 1186/2009 Article 61(1)(b)).

Goods covered:

Goods of any description (with the exception of those listed under Restrictions below) sent free of charge by a party in a third country to be used or sold at occasional charity events for the benefit of needy people.

Needy people are defined as those persons requiring any of the basic necessities, such as food, medicine, clothing and bed-clothes.

Conditions for use:

Goods may be imported to this Additional Procedure Code by the following charitable and philanthropic organisations:

Those registered by the Charities Commission or the Office of the Scottish Charities Regulator
State organisations which are devoted to welfare

The following organisations may also claim relief under this Additional Procedure Code providing they are non-profit making and the imported goods are intended for use at fund-raising events for the benefit of the needy:

Hospitals
Youth organisations
Clubs, homes and hostels for the aged
Orphanages and children’s homes
Organisations set up for the relief of distress caused by particular disasters in the customs union
Organisations concerned with the relief of distress generally (such as the British Red Cross Society or the Salvation Army).

The goods must have been supplied:

Free of charge from a person or organisation established outside the Customs Union
Without any commercial intent on the part of the donor.

An ‘occasional charity event’ means any event held normally not more than 4 times a year by any one organisation.

Use of this Additional Procedure Code constitutes a declaration by the organisation that the goods:

Meet the conditions for relief, and will be used in accordance with the procedures, laid down in Pay no import duties and VAT on goods for charity.
Will not be used for any other purpose without the prior consent of HMRC and the payment of previously relieved customs duty and VAT.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

Restrictions on usage:

This duty relief is not available to support any business or commercial activities that will involve retail sales and hire charges of the imported goods, or for goods manufactured or produced by a third party who then charges the charity organisation accordingly.

The following specific goods are not eligible for relief:

Alcoholic products (including alcohol based perfume)
Tobacco and tobacco products
Coffee and tea
Motor vehicles other than ambulances
Items associated solely with worship such as statues and pulpits
Any goods whose importation would give rise to abuse or major distortion of competition. HMRC may therefore limit the quantities or kinds of goods which you can import

Notices:

Pay no import duties and VAT on goods for charity.

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

Where the goods are imported by a Charitable Organisation, enter:

Coverage	AI statement code	Details to be declared
For use on imports by charities free of duty and VAT.	CCR01	Enter the Charities Commission or Office of the Scottish Charities Regulator Registration Number.

Security required:

—

VAT:

Where eligible for VAT relief under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C49 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

—

Question 50

C50: Goods for charitable or philanthropic organisations - equipment and office materials sent free of charge

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of goods imported by charitable or philanthropic organisations of equipment and office materials sent free of charge to be used to run the organisation solely for the benefit of needy people (Council Regulation 1186/2009 Article 61(1)(c)).

Goods covered:

Machines, tools and equipment of the service industry, office materials, fixtures and fittings which you receive:

Free of charge from a person or organisation established outside the Customs Union
Without any commercial intent on the part of the donor
Solely to help run an organisation and carry out any charitable and philanthropic aims for the benefit of needy people

Needy people are defined as those persons requiring any of the basic necessities, such as food, medicine, clothing and bed-clothes.

Conditions for use:

Goods may be imported to this Additional Procedure Code by the following charitable and philanthropic organisations:

Those registered by the Charities Commission or the Office of the Scottish Charities Regulator
State organisations which are devoted to welfare

The following organisations may also claim relief under this Additional Procedure Code providing they are non-profit making and as long as their objective is the welfare of the needy:

Hospitals
Youth organisations
Clubs, homes and hostels for the aged
Orphanages and children’s homes
Organisations set up for the relief of distress caused by particular disasters in the customs union
Organisations concerned with the relief of distress generally (such as the British Red Cross Society or the Salvation Army)

The goods must have been supplied:

Free of charge from a person or organisation established outside the Customs Union
Without any commercial intent on the part of the donor.

Use of this Additional Procedure Code constitutes a declaration by the organisation that the goods:

Meet the conditions for relief, and will be used in accordance with the procedures, laid down in Pay no import duties and VAT on goods for charity.

Will not be used for any other purpose without the prior consent of HMRC and the payment of previously relieved customs duty and VAT.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

Restrictions on usage:

This Additional Procedure Code may only be used for:

Machines, Tools and Equipment of the service industry,
Office materials,
Fixtures and fittings

Where supplied free of charge from a third party outside the EU to be used to run an organisation, charitable and philanthropic activity specifically for the benefit of needy people.

Any goods whose importation would give rise to abuse or major distortion of competition. HMRC may therefore limit the quantities or kinds of goods which you can import

Notices:

Pay no import duties and VAT on goods for charity

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

Where the goods are imported by a Charitable Organisation, enter:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
N271	Goods manifest: Attach a list of goods for which relief is being claimed: Note: For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration	Enter the reference number of the goods manifest/list. Where a sequentially numbered range of manifests/lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned. Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS
9AID	Evidence required by Additional Procedure Code (DE 1/11) C31: instructions for claiming relief on Printed Matter	Enter the name of the person producing, selling or hiring the goods, or offering the services advertised. Use status code: JP — Evidence required is available from trader.

Security required:

—

VAT:

Where eligible to claim VAT relief under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C50 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

—

Question 51

C51: Cups, medals and similar articles of an essentially symbolic nature which having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of cups, medals and similar articles of an essentially symbolic nature awarded in a third country to persons having their normal place of residence in EU as a tribute to their activities in fields such as the arts, the sciences, sport or the public service or as in recognition for merit at a particular event. (Council Regulation 1186/2009 Article 81(b)).

Goods covered:

Goods can claim customs duty relief if they are imported by an entitled person who has received a decoration or award in a third country.

Relief applies to awards, trophies, cups, medals and similar articles of a symbolic nature awarded free of charge in recognition of activities.

As tributes or
in any field or for merit at a particular event, such as an international competition, or
As an award for an act of courage or dedication to persons who normally reside in the Customs Union

Conditions for use:

The award, trophy, cup or medal must:

Have been awarded in a third country
Be awarded to a recipient who has their normal place of residence in the UK
Be imported by the recipient

Form C920 may be required to support the claim to relief.

The proof needed to get relief depends on the circumstances in which the decoration or award is made. HMRC will normally accept any certificate or press publicity material relating to the decoration or award, or a letter or statement from the donor or organiser of the event.

To support the application to relief, the evidence should name the claimant personally.

HMRC reserves the right to contact the donors or organisers of the award to fully confirm the evidence provided is genuine and legitimate.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Refer to the detailed conditions shown in Pay no import duty and VAT when importing decorations and awards.

Restrictions on usage:

Goods excluded from relief:

Watches, cameras, cars
Long service awards made to employees by employers or colleagues
Prizes won in unimportant competitions such as deck games and card games
Articles bought with prize money
Gifts or prizes given instead of payment
Cases where the donor appears to be motivated largely by commercial considerations
Any consumables such as alcoholic drinks, tobacco products, foods
Souvenirs distributed which are not in keeping with the nature of the event

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).

Notices:

Pay no import duty and VAT when importing decorations and awards

Specific fields in the declaration/notes on completion:

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

Where required, enter:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
920C	Declaration for imported decorations and awards. Relief from import Duty and VAT. Note: Form C920 may be required to qualify for the relief	Enter the applicant’s reference number as completed on Form C920. Where C920 is not required, enter an alternative reference number from the evidence provided to support the importation of the award. 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.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C51 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

—

Question 52

C52: Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country, to be presented in the Customs Territory of the Union, to a person having their normal place of residence in the EU

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of cups, medals and similar articles of an essentially symbolic nature given free of charge by authorities or persons established in a third country to be presented in the in the EU to a resident of the EU (Council Regulation 1186/2009 Article 81(c)).

Goods covered:

Awards, trophies, cups, medals and similar articles which meet the following requirements: the imported items are:

Symbolic in nature
Given free of charge by authorities or persons established in a third country
To be presented in the territory of the Customs Union
To persons having their normal place of residence in the territory of the Customs Union

Conditions for use:

The award trophies, cups, medals and similar articles are to be awarded:

As tributes or
In recognition of activities in any field or for merit at a particular event, such as an international competition, or
As an award for an act of courage or dedication to persons who normally reside in the Customs Union,
By authorities or persons established in third countries and imported for presentation in the Customs Union.

Relief may be claimed by the person who is to present a decoration or award.

The proof needed to get relief depends on the circumstances in which the decoration or award is made. Evidence will normally be required providing the details of the event at which the items will be awarded and/or details of the intended recipient, if the item is being imported for award to a particular person.

Form C920 may be required to support the claim to relief.

HMRC reserves the right to contact the donors or organisers of the award to fully confirm the evidence provided is genuine and legitimate.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Refer to the detailed conditions shown in Pay no import duty and VAT when importing decorations and awards.

Restrictions on usage:

Goods excluded from relief:

Watches, cameras, cars
Long service awards made to employees by employers or colleagues
Prizes won in unimportant competitions such as deck games and card games
Articles bought with prize money
Gifts or prizes given instead of payment
Cases where the donor appears to be motivated largely by commercial considerations
Any consumables such as alcoholic drinks, tobacco products, foods
Souvenirs distributed which are not in keeping with the nature of the event

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).

Notices:

Pay no import duty and VAT when importing decorations and awards

Specific fields in the declaration/notes on completion:

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

Where required, enter:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
920C	Declaration for imported decorations and awards. Relief from import Duty and VAT. Note: Form C920 may be required to qualify for the relief	Enter the applicant’s reference number as completed on Form C920. Where C920 is not required, enter an alternative reference number from the evidence provided to support the importation of the award. 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.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C52 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

—

Question 53

C53: Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events (Council Regulation 1186/2009 Article 81(d)).

Goods covered:

Relief applies to awards, cups, medals, trophies and souvenirs of a symbolic nature, with no commercial value.

Conditions for use:

The Awards, cups, medals, trophies and souvenirs must be

Imported for distribution free of charge at business conferences or similar international events
Of limited value
For issue to persons normally resident in third countries.

Form C920 may be required to support the claim to relief.

The proof needed to get relief will depend on the circumstances in which the awards, cups, medals, trophies or souvenirs are distributed.

HMRC will normally accept any certificate or press publicity material relating to the event, or a letter or statement from the organiser of the event.

HMRC reserves the right to contact the organisers to confirm the evidence provided is genuine and legitimate.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Refer to the detailed conditions shown in Pay no import duty and VAT when importing decorations and awards.

Restrictions on usage:

The goods to be awarded must be of a nature, unitary value or other features, that indicate they are not being imported for commercial reasons

Goods must only be supplied to persons normally resident in third countries.

Goods excluded from relief:

Watches, cameras, cars
Long service awards made to employees by employers or colleagues
Prizes won in unimportant competitions such as deck games and card games
Articles bought with prize money
Gifts or prizes given instead of payment
Cases where the donor appears to be motivated largely by commercial considerations
Any consumables such as alcoholic drinks, tobacco products, foods
Souvenirs distributed which are not in keeping with the nature of the event

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).

Notices:

Pay no import duty and VAT when importing decorations and awards

Specific fields in the declaration/notes on completion:

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

Where required, enter:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
920C	Declaration for imported decorations and awards. Relief from import Duty and VAT. Note: Form C920 may be required to qualify for the relief	Enter the applicant’s reference number as completed on Form C920. Where C920 is not required, enter an alternative reference number from the evidence provided to support the importation of the award. 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.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C53 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

—

Question 54

C54: Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of goods imported into the EU by persons coming to pay an official visit in the EU and who intend to offer them as gifts to the host authorities during the visit (Council Regulation 1186/2009 Article 82(b)).

Goods covered:

Relief applies to gifts being presented to the host authorities during an official visit.

Conditions for use:

To be eligible for the relief:

The gifts must be offered to an EU resident during an official visit by an official from a third country
The gifts are offered on an occasional basis
The nature, value or quantity of the gifts does not reflect any commercial interest

Evidence must be provided by the donor detailing:

The gifts to be offered
The details of the official visit.

The reference details of the evidence must be provided in DE 2/3 (Document Codes), see below.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

Goods imported under this Additional Procedure Code must not:

Reflect any commercial interest or be put to any commercial use
Be gifts between representatives of business firms or trading bodies
Be gifts from overseas traders to trade delegations
Be or contain any alcohol or tobacco products

Goods imported by EU residents returning from a representative visit of some international significance outside the EU, having been presented with the goods during their visit should be declared using Additional Procedure Code C28

Gifts being sent an EU official body, public authority or group, carrying on an activity in the public interest from a representative of a similar official body in a third country should be declared using Additional Procedure Code C55

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).

Specific fields in the declaration/notes on completion:

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

The following Document Codes may be required:

Coverage	AI statement code	Details to be declared
NIRU certificate/approval letter.	GEN13	Enter the NIRU certificate/approval letter serial number.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C54 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

—

Question 55

C55: Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Union and approved by the competent authorities to receive such articles free of duty

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of goods sent as gifts by an official body, public authority or group:

In token of friendship or goodwill,
Who are carrying on an activity in the public interest
Which is located in a third country,

The goods imported as gifts are sent to:

An official body, public authority or group
Carrying on an activity in the public interest
Which is located in the Customs Union and approved by the competent authorities to receive such articles free of customs duty (Council Regulation 1186/2009 Article 82(c)).

Goods covered:

Relief applies to gifts being sent to an EU official body, public authority or group, carrying on an activity in the public interest from a representative of a similar official body in a third country.

Conditions for use:

To be eligible for the relief:

The gifts must be offered to an EU official body, public authority or group, carrying on an activity in the public interest from a representative of a similar official body in a third country
The articles intended as gifts are offered on an occasional basis
They do not, by their nature, value or quantity, reflect any commercial interest

Evidence must be provided by the donor detailing the gifts to be offered.

The reference details of the evidence must be provided in DE 2/3 (Document Codes), see below.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

Goods imported under this Additional Procedure Code must not:

Reflect any commercial interest or be put to any commercial use
Be gifts between representatives of business firms or trading bodies
Be gifts from overseas traders to trade delegations
Be or contain any alcohol or tobacco products

Goods imported by EU residents returning from a representative visit of some international significance outside the EU, having been presented with the goods during their visit should be declared using Additional Procedure Code C28.

Gifts being presented to the host authorities during an official visit should be declared using Additional Procedure Code C54.

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) unless the declaration is being submitted by an Indirect Representative (code ‘3’ declared in DE 3/21 (Representative Status)).

Specific fields in the declaration/notes on completion:

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

The following Document Codes may be required:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
9AID	Evidence required by Additional Procedure Code (DE 1/11) C54 instructions for claiming relief: Gifts received on an official visit overseas	Evidence held (for example, letter from the donor: Enter the reference details of the evidence. Use one of the following status codes, (see Appendix 5B: DE 2/3 document status codes for harmonised declarations): JP — Evidence required is available from trader

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C55 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

—

Question 56

C56: Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which apart from their advertising function, are not capable of being used otherwise

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise (Council Regulation 1186/2009 Article 89)

Goods covered:

Goods for advertising purposes, sent free of charge by suppliers which are not capable of being used for anything other than advertising.

Conditions for use:

Goods must have no intrinsic commercial value.

Goods must not be capable of being used for anything other than advertising purposes.

Goods must have been supplied free of charge by the third country supplier to an EU customer.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Refer to the detailed conditions shown on Gov.uk.

Restrictions on usage:

Goods must not be capable of being used for anything other than advertising purposes.

Goods must not have been sold by the third country supplier.

This Additional Procedure Code should only be used to claim relief on goods liable to a positive (non-zero) rate of Customs Duty.

See information on Gov.UK for all exclusions.

Printed advertising material should be declared using Additional Procedure Code C31.

Notices:

Pay no import duties and VAT on miscellaneous documents and related articles

Specific fields in the declaration/notes on completion:

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

Enter:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
N271	Goods manifest: Attach a list of goods for which relief is being claimed: Note: For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration	Enter the reference number of the goods manifest/list. Where a sequentially numbered range of manifests/lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned. Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS
9AID	Evidence required by Additional Procedure Code (DE 1/11) C56: Advertising articles	Enter the name of the person supplying the goods free of charge Use status code: JP — Evidence required is available from trader.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C56 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4053, 4071, 4078.

Additional documents needed:

—

Question 57

C57: Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of goods imported solely for demonstration or to demonstrate machines and apparatus, manufactured outside the EU and for display at a trade fair or similar event (Council Regulation 1186/2009 Article 90(1)(b)).

Goods covered:

Any goods imported for demonstration purposes that will be completely used up, consumed or destroyed through their demonstration usage at an exhibition, trade fair or similar event on which relief from customs duty is claimed.

Conditions for use:

Goods must be consumed or destroyed at the exhibition and must be appropriate, in their total value and quantity, to the nature of the exhibition, the number of visitors and the extent of the exhibitor’s participation.

A list of the goods giving quantities and UK values of each type, and the name, place and date of the event (including hall and stand numbers where appropriate) will be required as evidence to demonstrate the usage of the goods at the event. This should be declared using document code N271 in DE 2/3 (see below).

This Additional Procedure Code is only available to a UK based EORI. The party declared as the importer, in DE 3/16, will be responsible for compliance with the conditions of the relief, any post-clearance audit queries and debt liabilities. This liability will be shared with the agent/representative where indirect representation is declared (code ‘3’ declared in DE 3/21 (Representative Status Code)).

HMRC may also request that the event organiser provides official evidence of participation at the event.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

Alcoholic products, tobacco products and fuels, whether solid, liquid or gaseous aren’t eligible for this relief and must be declared to another customs procedure.

The event concerned must not be organised in a shop or on other premises purely to sell imported goods.

Goods for distribution as samples at a trade fair cannot be imported using this Additional Procedure Code. Code C32 should be used instead.

Goods imported to build, fit out or decorate a stand at a trade fair cannot be imported using this Additional Procedure Code. Code C58 should be used instead.

Goods which are to be used for advertising purposes by the exhibitor at a trade fair cannot be imported using this Additional Procedure Code. Code C59 should be used instead.

Notices:

—

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI statements must be included in DE 2/2:

Coverage	AI statement code	Details to be declared
For use when relief or suspension of duty is claimed for goods to be used at a trade fair or similar event	GEN52	Enter the name, address, postcode and date of the event

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

Enter:

Coverage	AI statement code	Details to be declared
Goods for test. Approval note from NIRU attached.	GEN16	Enter the month and year tests are expected to be completed. For example: 01/06.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C57 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4071, 4078.

Additional documents needed:

—

Question 58

C58: Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of goods imported solely for use in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event and which are destroyed by being used (Council Regulation 1186/2009 Article 90(1)(c)).

Goods covered:

Goods such as paints, varnishes, wallpaper etc. imported to outfit the temporary stands of third country representatives at an exhibition, trade fair or similar event on which relief from customs duty is claimed.

Conditions for use:

Goods must be consumed or destroyed at the exhibition, trade fair or similar event and must be appropriate, in their total value and quantity, to the size of the third country representatives stand.

A list of the goods giving quantities and UK values of each type, and the name, place and date of the event (including hall and stand numbers where appropriate) will be required as evidence to demonstrate the usage of the goods at the event. This should be declared using document code N271 in DE 2/3 (see below).

This Additional Procedure Code is only available to a UK based EORI. The party declared as the importer, in DE 3/16, will be responsible for compliance with the conditions of the relief, any post-clearance audit queries and debt liabilities. This liability will be shared with the agent/representative where indirect representation is declared (code ‘3’ declared in DE 3/21 (Representative Status Code)).

HMRC may also request that the event organiser provides official evidence of participation at the event.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

Only goods which are directly used up or destroyed in the building of the exhibitors stand may be imported to this Additional Procedure Code.

The event concerned must not be organised in a shop or on other premises purely to sell imported goods.

Goods for distribution as samples at a trade fair cannot be imported using this Additional Procedure Code. Code C32 should be used instead.

Goods for demonstration or to help with demonstration cannot be imported using this Additional Procedure Code. Code C57 should be used instead.

Goods which are to be used for advertising purposes by the exhibitor at a trade fair cannot be imported using this Additional Procedure Code. Code C59 should be used instead.

Notices:

—

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI statements must be included in DE 2/2:

Coverage	AI statement code	Details to be declared
For use when relief or suspension of duty is claimed for goods to be used at a trade fair or similar event	GEN52	Enter the name, address, postcode and date of the event

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

Enter:

Coverage	AI statement code	Details to be declared
Goods for test. Approval note from NIRU attached.	GEN16	Enter the month and year tests are expected to be completed. For example: 01/06.

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C58 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053, 4054, 4071, 4078.

Additional documents needed:

—

Question 59

C59: Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Union and displayed at a trade fair or similar event

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of printed matter supplied free of charge in order to advertise goods manufactured outside the EU for display or distribution at a trade fair or similar event (Council Regulation 1186/2009 Article 90 (1)(d)).

Goods covered:

Printed materials imported for distribution or use at a trade fair or similar event.

Other items supplied free of charge to the public in order to advertise goods manufactured outside the customs territory of the Customs Union and displayed at a trade fair or similar event.

Conditions for use:

The goods are intended exclusively to be distributed free of charge to the public at the place where the exhibition is held.

The goods must in their total value and quantity, be appropriate to the nature of the exhibition, the number of visitors and the extent of the exhibitor’s participation.

A list of the goods giving quantities and UK values of each type, and the name, place and date of the event (including hall and stand numbers where appropriate) will be required as evidence to demonstrate the usage of the goods at the event. This should be declared using document code N271 in DE 2/3 (see below).

This Additional Procedure Code is only available to a UK based EORI. The party declared as the importer, in DE 3/16, will be responsible for compliance with the conditions of the relief, any post-clearance audit queries and debt liabilities. This liability will be shared with the agent/representative where indirect representation is declared (code ‘3’ declared in DE 3/21 (Representative Status Code)).

HMRC may also request that the event organiser provides official evidence of participation at the event.

Information on the goods entered to this relief must be entered to the approved entity’s records and retained for 4 years from the date of import.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

Only goods which are to be used for advertising purposes by the exhibitor may be imported to this Additional Procedure Code.

The event concerned must not be organised in a shop or on other premises purely to sell imported goods.

Goods for distribution as samples at a trade fair cannot be imported using this Additional Procedure Code. Code C32 should be used instead.

Goods for demonstration or to help with demonstration cannot be imported using this Additional Procedure Code. Code C57 should be used instead.

Goods imported to build, fit out or decorate a stand at a trade fair cannot be imported using this Additional Procedure Code. Code C58 should be used instead.

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI statements must be included in DE 2/2:

Coverage	AI statement code	Details to be declared
For use when relief or suspension of duty is claimed for goods to be used at a trade fair or similar event	GEN52	Enter the name, address, postcode and date of the event

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

Enter:

Document Code to be declared	Description and Usage of Code	Details to be entered on the declaration
N271	Goods manifest: Attach a list of goods for which relief is being claimed: Note: For multi item consignments, attach using document code N271, a schedule providing a detailed description of each item covered by the declaration	Enter the reference number of the goods manifest/list. Where a sequentially numbered range of manifests/lists cover the goods enter the lowest to the highest reference numbers of the packing lists concerned i.e. document code + 0054037-0054047: status code. Where packing lists are not sequentially numbered enter the reference number of each packing list concerned. Use one of the following status codes (see Appendix 5B: DE 2/3 Document Status Codes for definitions): AC, AE, AF, AG, AS, AT, GE, GP, JA, JE, JS

Security required:

—

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C59 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4051, 4053, 4054, 4071, 4078.

Additional documents needed:

—

Question 60

C60: Trousseaux and household effects imported on the occasion of a marriage entered for free circulation in the first two months before the wedding (duty relief subject to the lodging of appropriate security)

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of trousseaux and household effects imported up to two months before the wedding (duty relief subject to the lodging of appropriate security) (Council Regulation 1186/2009 Article 12(1), 15(1)(a)).

Goods covered:

Trousseaux and household effects imported on the occasion of a marriage entered for free circulation no earlier than 2 months before the wedding.

Conditions for use:

The conditions in Transfer of residence to the UK must be met. To get the relief the claimant must:

Goods must be imported no earlier than 2 months before the date of the wedding
Evidence must be held of the intention to marry
Be moving from a country outside the EU to the UK to live in the UK, transferring the applicant’s normal place of residence to the UK
Have lived outside the EU for at least the last 12 consecutive months
Have used and had possession of the goods for at least the last 6 consecutive months
Have used the goods and are going to continue using them in the new place of residence in the UK for at least the next 12 months
Import the goods within 12 months of coming to live in the UK
Not lend, pledge, give away, hire to others or transfer their goods within the first 12 months after the date on which they were imported
To be eligible for the relief:
The wedding may take place outside the EU
The Bride or Groom may already be a resident of the UK and the Bride or Groom is moving to the UK to take up residence on the occasion of the marriage

Wedding gifts and the wedding outfits of the bride and groom may also be imported and claim relief.

To claim relief for wedding gifts Additional Procedure Codes C03 or C61 must be used in addition to Code C60.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Duty relief may be subject to the provision of appropriate security, see Transfer of residence to the UK.

Restrictions on usage:

This relief may only be applied for in the member state in which the applicant will be taking up residence.

Any consignments applying for relief elsewhere in the EU must not be declared to this Additional Procedure Code.

Such consignments may only be approved for relief by the destination Member State’s own Customs Authority. These consignments should instead be sent onwards using Union Transit procedures.

The relief does not apply to:

Alcoholic beverages
Tobacco and tobacco products
Commercial vehicles
Articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts
Goods you have not possessed or used for at least 6 months (other than wedding outfits)

Relief for Wedding Gifts must be claimed under C03 or C61.

Trousseaux and household effects imported up to 4 months after the marriage should use Additional Procedure Code C02.

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Notices:

Transfer of Residence to the UK

Specific fields in the declaration/notes on completion:

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

Goods Manifest:

Packing lists, manifests and/or insurance documents detailing items within the consignments should be attached as appropriate, especially to identify any goods outlined above under ‘Goods covered’.

These should be declared using the relevant document codes between N235 — N787 as appropriate. The document codes which may be used, and their completion instructions may be found in Appendix 5A: DE 2/3 Documents and Other Reference Codes (Union).

Security required:

Security will be required as per Article 9 in CSDR Regulation 1186/2009 where any revenue due is not paid at the time of release to the Procedure. An appropriate Method of Payment code should be declared in DE 4/8 (see Appendix 9: DE 4/8: Method of Payment Codes for details of the codes which may be used).

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C60 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4053, 4071, 4078.

Question 61

C61: Presents customarily given on the occasion of a marriage entered for free circulation in the last two months before the wedding (duty relief subject to the lodging of appropriate security)

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and home use of presents customarily given on the occasion of a marriage imported up to 2 months before the date of the wedding (duty relief subject to the lodging of appropriate security) (Council Regulation 1186/2009 Article 12(2), 15(1)(a)).

Goods covered:

Presents customarily given on the occasion of a marriage entered for free circulation not earlier than 2 months before the wedding.

Conditions for use:

The conditions in Transfer of Residence to the UK must be met:

Gifts must be imported no earlier than 2 months before the date of the wedding
Evidence must be held of the intention to marry
The value of each present must not exceed €1,000 per gift;
Be Intended for the Bride or Groom who must also be the applicant for the relief;
Of a kind normally given on marriage;
Given by persons who normally live outside the EU;
Not sold, lent, hired to others or disposed of in the UK or anywhere else in the EU within 12 months of the date of importation, unless prior notice is given to HMRC and any duty and/ or any VAT relieved at importation is paid.
Be moving from a country outside the EU to the UK to live in the UK, transferring the applicant’s normal place of residence to the UK
Have lived outside the EU for at least the last 12 consecutive months

Please note: There is no monetary limit for wedding gifts if they are imported as part of the individual’s personal belongings.

This Additional Procedure Code only grants relief from customs duty.

Where eligible to claim VAT relief, Additional Procedure Code F45 must also be declared in DE 1/11.

Restrictions on usage:

This relief may only be applied for in the member state in which the Bride or Groom will be taking up residence.

Any consignments applying for relief elsewhere in the EU must not be declared to this Additional Procedure Code.

Such consignments may only be approved for relief by the destination Member State’s own Customs Authority. These consignments should instead be sent onwards using Union Transit procedures.

The relief does not apply to:

Alcoholic beverages
Tobacco and tobacco products
Commercial vehicles
Articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts

If wedding presents are imported up to 4 months after the wedding, then Additional Procedure Code C03 should be used instead of C61.

This Additional Procedure Code cannot be used with Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR).

Notices:

Transfer of Residence to the UK

Specific fields in the declaration/notes on completion:

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

Goods Manifest:

Packing lists, manifests and/or insurance documents detailing items within the consignments should be attached as appropriate, especially to identify any goods outlined above under ‘Goods covered’.

These should be declared using the relevant document codes between N235 — N787 as appropriate. The document codes which may be used, and their completion instructions may be found in Appendix 5A: DE 2/3 Documents and Other Reference Codes (Union).

Security required:

Security will be required as per Article 9 in CSDR Regulation 1186/2009 where any revenue due is not paid at the time of release to the Procedure. An appropriate Method of Payment code should be declared in DE 4/8 (see Appendix 9: DE 4/8: Method of Payment Codes for details of the codes which may be used).

VAT:

If VAT relief is to be claimed under Council Directive 2009/132/EC, then Additional Procedure Code F45 should also be declared against the goods item in DE 1/11. Where eligible, failure to declare both codes will result in only a single tax type being relieved.

Post clearance action:

—

Notes:

Additional Procedure Code C61 can only be used with Requested and Previous Procedure Code (DE 1/10): 4000, 4053, 4071, 4078.

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Notes

General declaration completion notes:

C01: Personal property belonging to natural persons transferring their normal place of residence to the Union

Description of procedure:

Goods covered:

Conditions for use:

Restrictions on usage:

Notices:

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

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

Security required:

VAT:

Post clearance action:

Notes:

Additional documents needed:

C02: Trousseaux and household effects imported on the occasion of a marriage

Description of procedure:

Goods covered:

Conditions for use:

Restrictions on usage:

Notices:

Specific fields in the declaration/notes on completion:

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

Security required:

VAT:

Post clearance action:

Notes:

C03: Presents customarily given on the occasion of a marriage

Description of procedure:

Goods covered:

Conditions for use:

Restrictions on usage:

Notices:

Goods that arrive before the wedding

Specific fields in the declaration/notes on completion:

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

Security required:

VAT:

Post clearance action:

Notes:

C04: Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union

Description of procedure:

Goods covered:

Conditions for use:

Restrictions on usage:

Notices:

Specific fields in the declaration/notes on completion:

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

Security required:

VAT:

Post clearance action:

Notes:

Additional documents needed:

C06: School outfits, educational materials and related household effects

Description of procedure:

Goods covered:

Conditions for use:

Restrictions on usage:

Notices:

Specific fields in the declaration/notes on completion:

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

Security required:

VAT:

Post clearance action:

Notes:

Additional documents needed:

C07: Consignments of negligible value

Description of procedure:

Goods covered:

Permitted Import Movements:

Conditions for use:

General Conditions:

GB to NI Specific Conditions:

Restrictions on usage:

General Restrictions:

GB to NI Specific Restrictions:

Specific fields in the declaration/notes on completion:

Additional information (DE 2/2):