Additional Procedure Code D-Series (Appendix 2A)
Updated 28 September 2024
© Crown copyright 2024
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This publication is available at https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds/additional-procedure-code-d-series-appendix-2a
Known error workarounds may apply to this area of the instructions.
General Notes on D-Series Additional Procedure Codes:
The importer (declared in Data Element (DE) 3/15 or DE 3/16) must be the authorisation holder for Temporary Admission.
The authorisation holder must also be the user of the goods unless an exemption is allowed for the specific the Additional Procedure Code (DE 1/11). This will be indicated by the inclusion of a GEN Additional Information (AI) Statement Code in DE 2/2 (Additional Information). The appropriate GEN Code must be declared on the declaration according to the type of authorisation held (Full or Authorisation by Customs Declaration).
All D-series codes can be used with Simplified Declaration Procedure (SDP) or Entry in Declarant’s Records (EIDR) unless the declarant is using Authorisation by Customs Declaration (AI statement 00100 declared in DE 2/2 (Additional Information)). However, to be eligible to use simplified procedures, the DE 1/10 Procedure Code must also permit the use of Simplified Declaration Procedure (SDP) or Entry in Declarant’s Records (EIDR).
This Appendix contains the specific completion rules instructions for the D-series Union Additional Procedure Codes for Data Element (DE) 1/11 for Imports.
Use the DE 1/10 — 1/11 correlation matrix, Additional Procedure Code index list and their respective completion notes to help you identify the correct code to use and for additional guidance on how to complete the declaration.
This Appendix includes Additional Procedure Codes:
D01: Temporary Admission; Pallets (including pallet accessories and equipment)
D02: Temporary Admission; Containers (including container accessories and equipment)
D03: Temporary Admission; Means of road, rail, air, sea and inland waterway transport
D04: Temporary Admission; Personal effects and goods for sports purposes imported by travellers
D05: Temporary Admission; Welfare material for seafarers
D06: Temporary Admission; Disaster relief material
D07: Temporary Admission; Medical, surgical and laboratory equipment
D08: Temporary Admission; Animals
D09: Temporary Admission; Goods for use in frontier zone
D10: Temporary Admission; Sound, image or data carrying media
D11: Temporary Admission; Publicity material
D12: Temporary Admission; Professional equipment
D13: Temporary Admission; Pedagogic material and scientific equipment
D15: Temporary Admission; Packings, empty
D16: Temporary Admission; Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles
D17: Temporary Admission; Special tools and instruments
D18: Temporary Admission; Goods subject to tests, experiments or demonstrations
D19: Temporary Admission; Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract
D20: Temporary Admission; Goods used to carry out tests, experiments or demonstrations without financial gain (six months)
D21: Temporary Admission; Samples
D22: Temporary Admission; Replacement means of production (six months)
D23: Temporary Admission; Goods for events or for sale
D24: Temporary Admission; Goods for approval (six months)
D25: Temporary Admission; Works of art, collectors’ items and antiques
D26: Temporary Admission; Goods imported with a view to their sale by auction
D27: Temporary Admission; Spare parts, accessories and equipment
D28: Temporary Admission; Goods imported in particular situations having no economic effect
D29: Temporary Admission; Goods imported for a period not exceeding three months
D30: Means of transport for persons established outside the customs territory of the Union or for persons preparing the transfer of their normal place of residence outside that territory:
D51: Temporary Admission; Temporary Admission with partial relief from duties
Notes:
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 Import, 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.
When using a 53 series procedure code, one of the DE 1/11 codes from the range D01-D13, D15-D30 or D51 must be declared. See the notes for each procedure code to determine which Additional Procedure Codes are permitted to be used with it.
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.
D01: Temporary Admission; Pallets (including pallet accessories and equipment)
Description of procedure:
Pallets (including spare parts, pallet accessories and equipment) (Commission Delegated Reg. (EU) No. 2015/2446, Articles 208 and 209).
Goods covered:
For relief purposes, the term ‘pallet’ means:
- A device on the deck of which a quantity of goods can be assembled to form a unit load for the purposes of transporting, handling or stacking with the assistance of mechanical appliances
- Made up of 2 decks separated by bearers, or a single deck supported by feet
- Special deck designed for air transport with an overall height reduced to the minimum compatible with handling by fork lifts and pallet trucks it may or may not have a super structure.
Conditions for use:
This Additional Procedure Code is only to be used when instructed by HMRC for when there are concerns over eligibility or entitlement to the claim for relief and where PAL02 is not eligible for use on the DE 1/10 Procedure Code.
Restrictions on usage:
This Additional Procedure Code relates only to the pallets, spare parts, pallet accessories and equipment itself and not the pallets contents.
This Additional Procedure Code is only to be used for pallets that are imported empty.
Where the pallets are imported filled, the declaration must be made in respect of the goods contained within the pallets.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: Enter the article under which the Temporary Admission relief is claimed. | GEN29 | Enter ‘EU Reg. No. 2015/2446’ followed by the appropriate article number for the relief: articles 207 — 236 refer. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or pallets are not eligible for relief.
VAT:
—
Post clearance action:
If the pallets are re-exported unloaded, then a re-export declaration using Procedure Code (DE 1/10) 3153 must be made.
If the pallets are re-exported loaded, then the export declaration should be in respect of and using the Procedure Code applicable to the goods being exported with the Additional Information code PAL07 in DE 2/2.
Notes:
If the pallets are to be used for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS) (see Pay less or no duty on goods you store, repair, process or temporarily use) (The maximum period goods may remain for use under Temporary A relief is 24 months).
Records concerning import, use and re-export of the pallets are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D01 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D02: Temporary Admission; Containers (including container accessories and equipment)
Description of procedure:
Containers (including container accessories and equipment) (Commission Delegated Reg. (EU) No. 2015/2446, Articles 210 and 211).
Goods covered:
For relief purposes, ‘containers’ are defined as articles of transport equipment (lift vans, movable tanks and other similar structures) which are:
- Fully or partially enclosed to constitute a compartment for containing goods
- Of a permanent character and strong enough for repeated use
- Specifically designed to aid the carriage of goods, by one or more modes of transport, without immediate reloading
- Designed to be easily filled and emptied
- Designed for ready handling, particularly when being transferred between different modes of transport
- Having an internal volume of one cubic metre or more (air freight containers may be less than one cubic metre provided all other requirements above are met)
- Normal spare parts, accessories and equipment that accompany a container
- De-mountable bodies and platform flats.
Relief cannot be claimed for vehicles, accessories or spare parts of vehicles using this code.
Conditions for use:
This Additional Procedure Code is only to be used when instructed by HMRC for when there are concerns over eligibility or entitlement to the claim for relief and where PAL03 is not eligible for use on the DE 1/10 Procedure Code.
Restrictions on usage:
This Additional Procedure Code relates only to the container itself and not its contents.
This Additional Procedure Code is only to be used for containers that are imported empty.
Where the containers are imported filled, the declaration must be made in respect of the goods within the containers.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: Enter the article under which the Temporary Admission relief is claimed. | GEN29 | Enter ‘EU Reg. No. 2015/2446’ followed by the appropriate article number for the relief: articles 207 — 236 refer. |
Document codes (DE 2/3):
Enter Document code N235 followed by the container numbers and the applicable status code (See Appendix 5B: DE 2/3 Document Status codes).
Security required:
Security must be provided and will be brought to account if it is established that the person and/or containers are not eligible for relief.
VAT:
—
Post clearance action:
If the containers are re-exported unloaded, then a re-export declaration using Procedure Code (DE 1/10) 3153 must be made.
If the containers are re-exported loaded, then the export declaration should be in respect of and using the Procedure Code applicable to the goods being exported with the Additional Information code PAL08 in DE 2/2.
Notes:
Eligible containers must be durably marked in a clearly visible place with:
- The identity of the owner or operator
- An identification mark and number given by the owners or operator and its tare weight including all its permanently fixed equipment (not needed for swap bodies or combined road-rail transport)
- With the exception of containers used for transport by air, the country to which the container belongs shown in full or by the ISO country code or by distinguishing initials used to indicate the country of registration of motor vehicles in international traffic or by numbers for swap bodies used in combined rail/road transport
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D02 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D03: Temporary Admission; Means of road, rail, air, sea and inland waterway transport
Description of procedure:
Means of road, rail, air, sea and inland waterway transport (Commission Delegated Reg. (EU) No. 2015/2446, Article 212) and spare parts, accessories and equipment for such goods (Commission Delegated Reg. (EU) No. 2015/2446, Article 213-215).
Goods covered:
Non-EU motor vehicles, civil aircraft, inland waterway vessels or sea going vessels liable to customs duties and import VAT temporarily imported for private or commercial transport use by a person:
- Established outside the EU
- A person established inside the EU (only available in circumstances identified in Pay less or no duty on goods you store, repair, process or temporarily use)
Means of Transport (MoT) eligible for relief:
- Motorised road vehicles including cycles with engines, trailers/caravans imported with the vehicle or separately, component parts, normal accessories and equipment imported with the vehicle
- Rail transport (rail engines, railcars and rolling stock) of any description
- Sea going vessels of any description used to transport goods or persons including pleasure craft such as yachts
- Inland waterway vessels of any description used to transport goods to persons
Conditions for use:
This Additional Procedure Code is only to be used when instructed by HMRC for when there are concerns over eligibility or entitlement to the claim for relief using ‘any other act’ or ‘oral declaration’ procedures and have instructed that a written customs declaration must be made.
Restrictions on usage:
This code is not appropriate for MoT that are temporarily imported for a use other than for transport purposes. For details of other reliefs that may be available (for example; for sports purposes, exhibition or testing), see Pay less or no duty on goods you store, repair, process or temporarily use.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: Enter the article under which the Temporary Admission relief is claimed. | GEN29 | Enter ‘EU Reg. No. 2015/2446’ followed by the appropriate article number for the relief: articles 207 — 236 refer. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or the goods covered are not eligible for relief.
VAT:
—
Post clearance action:
The means of transport must be re-exported using Procedure Code (DE 1/10) 3153.
Notes:
If the MoT is to be used for longer than the period identified in DE 2/2, contact the NTAS (The maximum period goods may remain for use under Temporary Admission (TA) relief is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D03 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D04: Temporary Admission; Personal effects and goods for sports purposes imported by travellers
Description of procedure:
Personal effects or goods for sports purposes imported by travellers (Commission Delegated Reg. (EU) No. 2015/2446, Article 219).
Goods covered:
- Travellers personal effects or goods for sports purposes (accompanied or unaccompanied) more than 10,000 Euros* in value or
- Firearms and ammunition (regardless of their value) or pets, imported by a person normally resident outside the EU.
An illustrative list of personal effects and sports goods can be found in Pay less or no duty on goods you store, repair, process or temporarily use.
*See Restriction on usage below for goods of this nature under 10,000 Euros.
Conditions for use:
Personal effects are articles new or used which a traveller may reasonably need for their personal use during a journey but excludes any goods imported for commercial purposes. (A traveller is a person temporarily entering the customs territory of the EU, not normally resident there.) or
Goods for sports purposes are articles new or used which a traveller may reasonably need for their sports use during their stay in the Union but excludes any goods imported for commercial purposes. (A traveller is a person temporarily entering the customs territory of the EU, not normally resident there.)
Restrictions on usage:
A declaration using this Additional Procedure Code is only required for personal effects/goods for sports purposes with a value of less than 10,000 Euros, where such goods have been incorrectly declared (with payment of customs duties/import VAT) and a retrospective claim to the relief needs to be made.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
Security required:
Security for customs duties and import VAT will be needed for goods more than 10,000 Euros in value and will be brought to account if it is established that the person and/or the goods covered are not eligible for relief.
VAT:
—
Post clearance action:
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the goods are to be used for longer than the period identified in DE 2/2, contact the NTAS (The maximum period goods may remain for use under TA relief is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D04 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300.
Additional documents needed:
—
D05: Temporary Admission; Welfare material for seafarers
Description of procedure:
Welfare material for seafarers (Commission Delegated Reg. (EU) No. 2015/2446, Article 220).
Goods covered:
Welfare materials for seafarers more than 10,000 Euros* in value.
Goods include
- Reading material, such as books of any kind, correspondence courses, newspapers, journals and periodicals, pamphlets on welfare facilities in ports
- Audio visual material such as sound and image reproducing instruments, tape — recorders, radio sets, television sets, cinematographic and other projectors, recording on tapes or discs (language courses, radio programmes, greeting, music and entertainment), films, exposed and developed, film slides, videotapes
- Sports gear, such as sportswear, balls, rackets and nets, deck games, athletic equipment, gymnastic equipment
- Hobby material such as indoor games, musical instruments, material for amateur dramatics, materials for painting, sculpture, woodwork and metalwork, carpet making etc
- Equipment for religious activities and parts and accessories for welfare material
*See Restriction on usage below for goods of this nature under 10,000 Euros.
Conditions for use:
Relief will be granted for goods that are;
- Used on a vessel engaged in international maritime traffic including goods from such vessels
- Unloaded from such a vessel and temporarily used ashore by the crew
- Used by the crew of such a vessel in cultural or social establishments managed by non-profit making organisations or in places of worship where services for seafarers are regularly held
Restrictions on usage:
A declaration using this Additional Procedure Code is only required for goods with a value of less than 10,000 Euros, where such goods have been incorrectly declared (with payment of customs duties/import VAT) and a retrospective claim to the relief needs to be made.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
Security required:
Security for customs duties and import VAT will be needed for goods more than 10,000 Euros in value and will be brought to account if it is established that the person and/or the goods covered are not eligible for relief.
VAT:
—
Post clearance action:
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the goods are to be used for longer than the period identified in DE 2/2, contact the NTAS (The maximum period goods may remain for use under TA relief is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D05 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D06: Temporary Admission; Disaster relief material
Description of procedure:
Disaster relief material (Commission Delegated Reg. (EU) No. 2015/2446, Article 221).
Goods covered:
Disaster relief materials include goods of any kind to counter the effects of disasters or similar situations within the EU.
Conditions for use:
Relief will be granted provided the goods are intended for use by state bodies or organisations approved by state bodies. As an exception to Article 250(2)(c) of EU Reg. No. 952/2013 (Union Customs Code (UCC)) the applicant and the holder of the procedure may be established inside the EU.
Restrictions on usage:
The Union Customs Code (UCC) allows such goods to be ‘deemed’ as declared unless:
- a Common Agricultural Policy (CAP) export refund or repayment of duty will be required;
- The goods are prohibited or restricted, or
- Other special formality is required.
A written customs declaration is therefore only required in those circumstances.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. | GEN30 | Enter the use to which the Temporary Admission goods will be put and the intended locations for the goods usage |
Security required:
This additional procedure code does not require security.
VAT:
—
Post clearance action:
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the goods are to be used for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS) (The maximum period goods may remain for use under TA relief is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D06 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D07: Temporary Admission; Medical, surgical and laboratory equipment
Description of procedure:
Medical, surgical and laboratory equipment (Commission Delegated Reg. (EU) No. 2015/2446, Article 222).
Goods covered:
Medical, surgical and laboratory equipment with relief from customs duties and import VAT.
Conditions for use:
Such equipment is to be dispatched on loan at the request of a hospital or other medical institution in urgent need of such equipment, to make up for the inadequacy of its own facilities and where intended for diagnostic or therapeutic purposes. As an exception to Article 250(2)(c) of EU Reg. No. 952/2013 (Union Customs Code (UCC) the applicant and the holder of the procedure may be established inside the EU.
Restrictions on usage:
This Additional Procedure Code is only to be used when instructed by HMRC.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. This should be the responsible person at the hospitals or medical institution who will be responsible for the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. This should be the responsible person at the hospitals or medical institution who will be responsible for the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. | GEN30 | Enter the use to which the Temporary Admission goods will be put and the intended locations for the goods usage. |
Security required:
This additional procedure code does not require security.
VAT:
—
Post clearance action:
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the goods are to be used for longer than the period identified in DE 2/2, contact the NTAS (The maximum period goods may remain for use under is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D07 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D08: Temporary Admission; Animals
Description of procedure:
Animals (Commission Delegated Reg. (EU) No. 2015/2446, Article 223).
Goods covered:
Animals owned by a person established outside the EU.
Conditions for use:
Eligible uses whilst in the Union may include:
- Training; Temporary Admissions: State how long the goods will be used and the intended date for re-exportation.
- Breeding;
- Shoeing or weighing;
- Veterinary treatment including veterinary examinations/trial, for example, with a view to purchase;
- Participation in shows, Dressage, Exhibitions; Contests, Competitions or demonstrations, Entertainment,
- Touring, including pet animals of travellers;
- Exercise of function, for example, police dogs or horses, detector dogs, dogs for the blind; Rescue operations;
- Transhumance or grazing;
- Performance of work;
- Medical purposes, for example, delivery of snake poison.
Restrictions on usage:
A written customs declaration using this Additional Procedure Code is not required for animals temporarily imported for:
- Grazing,
- Seasonal moving of livestock between regions,
- For performance of work or
- The animal is a saddle or draught animal being imported for private use
An application for relief may be made using the ‘oral declaration’ procedure. Where eligible to use an oral declaration, security will not normally be required.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. | GEN30 | Enter the use to which the Temporary Admission goods will be put and the intended locations for the goods usage. |
| Temporary Admissions: Used to declare non-EU ownership of goods claiming temporary admission. | GEN31 | Enter the name and address of the non-EU owner of the goods followed by the type of ownership evidence held. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or animals are not eligible for relief.
VAT:
—
Post clearance action:
Evidence of non-Union ownership must be sent to the supervising office with a reference to this entry declaration.
When the animals are re-exported from the Union a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the animals are to be used for longer than the period identified in DE 2/2, contact the NTAS (The maximum period goods may remain for use under TA relief is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D08 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5353, 5371, 5378.
Additional documents needed:
—
D09: Temporary Admission; Goods for use in frontier zone
Description of procedure:
Goods for use in frontier zone (Commission Delegated Reg. (EU) No. 2015/2446, Article 224).
Goods covered:
Goods for use in frontier zones with relief from customs duties and import.
Conditions for use:
The equipment must meet all of the following conditions:
- Be owned by a person established in a frontier zone of a non-Union Territory
- That is adjacent to the frontier zone of temporary importation (within the Territory of the customs union) and
- Used by a person established in the Union frontier zone of temporary import.
The goods may also be eligible when used for the building, repair or maintenance of infrastructure in Union frontier zones where temporarily imported from an adjacent non-Union frontier zone under the responsibility of public authorities.
An oral declaration may be made unless HMRC expressly requires a written customs declaration.
Restrictions on usage:
This Additional Procedure Code is only to be used when instructed by HMRC.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. | GEN30 | Enter the use to which the Temporary Admission goods will be put and the intended locations for the goods usage. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
The following information is to be provided to the Supervising Office, National Temporary Admission Seat (NTAS):
- For equipment: evidence that is owned by a person established in the frontier zone adjacent to the frontier zone of temporary importation and used by a person established in that adjacent frontier zone
- For goods used for the building, repair or maintenance of infrastructure in the frontier zone — evidence that such work is carried out under the responsibility of public authorities
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the goods are to be used for longer than the period identified in DE 2/2, contact the NTAS (The maximum period goods may remain for use under TA relief is 24 months).
Records concerning import, use and re-export of the pallets are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D09 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D10: Temporary Admission; Sound, image or data carrying media
Description of procedure:
Sound, image or data carrying media (Commission Delegated Reg. (EU) No. 2015/2446, Article 225).
Goods covered:
Sound, image or data carrying media with relief from customs duties and import VAT claimed.
Conditions for use:
The goods must be temporarily imported:
- For the purpose of presentation prior to commercialisation
- Free of charge
- For provision with sound track, dubbing or copying activities
Restrictions on usage:
—
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. | GEN30 | Enter the use to which the Temporary Admission goods will be put and the intended locations for the goods usage. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the goods are to be used for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS) (The maximum period goods may remain for use under TA relief is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D10 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D11: Temporary Admission; Publicity material
Description of procedure:
Publicity material (Commission Delegated Reg. (EU) No. 2015/2446, Article 225).
Goods covered:
Publicity material exclusively used for publicity purposes with relief from customs duties and import VAT.
Conditions for use:
Eligible goods include:
- Material such as pictures and drawings, framed photographs and photographic enlargements, art books, paintings, engravings or lithographs, sculptures and tapestries and other similar works of art, intended for display in the offices of the accredited representatives or correspondents appointed by the official national tourist agencies or in other places approved by the customs authorities of the member state of temporary importation
- Display material (show cases, stands and similar articles), including electrical and mechanical equipment needed for operating such display
- Documentary films, records, tape recordings and other sound recordings intended for use in performances at which no charge is made but excluding those whose subjects lend themselves to commercial advertising and those which are on general sale in the member state of temporary importation
- A reasonable number of flags
- Dioramas, scale models, lantern slides, printing blocks, photographic negatives
- Specimens in reasonable numbers of: articles of national handicrafts, local costumes and similar articles of folklore
Restrictions on usage:
—
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. | GEN30 | Enter the use to which the Temporary Admission goods will be put and the intended locations for the goods usage. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the goods are to be used for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS) (The maximum period goods may remain for use under TA relief is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D11 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D12: Temporary Admission; Professional equipment
Description of procedure:
Professional equipment (Commission Delegated Reg. (EU) No. 2015/2446, Article 226).
Goods covered:
Professional equipment with relief from customs duties and import VAT.
A list of goods that can be entered is given in Pay less or no duty on goods you store, repair, process or temporarily use.
Conditions for use:
Goods must be:
- Owned by a person established outside the EU
- Imported either by a person established outside the EU or by an employee of the owner (the employee may be established in the EU)
- Used by the importer or under their supervision, except in cases of visual co-production
Restrictions on usage:
A written customs declaration using this Additional Procedure Code is not required for the temporary import of the following goods:
- Portable musical instruments (Commission Delegated Reg. (EU) No. 2015/2446, Articles 136(1)(i), 139 and 141))
- Equipment for sound/tele broadcasting (Commission Delegated Reg. (EU) No. 2015/2446, Article 136(1)(k))
- Equipment for doctor to assist patients awaiting an organ transplant (Commission Delegated Reg. (EU) No. 2015/2446, Article 136(1)(g)).
Relief does not apply:
- To equipment to be used for the industrial manufacture or packing of goods
- For the exploitation of natural resources (except hand tools)
- For the construction, repair or maintenance of buildings (except hand tools)
- On earth moving and like projects (except hand tools)
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. | GEN30 | Enter the use to which the Temporary Admission goods will be put and the intended locations for the goods usage. |
| Temporary Admissions: Used to declare non-EU ownership of goods claiming temporary admission. | GEN31 | Enter the name and address of the non-EU owner of the goods followed by the type of ownership evidence held. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief
VAT:
—
Post clearance action:
Evidence of non-EU ownership must be sent to the National Temporary Admission Seat (NTAS). If the equipment is to be used on behalf of the authorisation holder, evidence that they are an employee of the owner must also be sent to the NTAS together with a reference to this entry declaration.
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the goods are to be used for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS) (The maximum period goods may remain for use under TA relief is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D12 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D13: Temporary Admission; Pedagogic material and scientific equipment
Description of procedure:
Pedagogic material and scientific equipment (Commission Delegated Reg. (EU) No. 2015/2446, Article 227).
Goods covered:
Pedagogic (educational) material and scientific equipment.
Illustrative list of goods covered:
- Sound or image recorders or reproducers, such as slide and filmstrip projectors, cinematographic projectors, back-projectors and episcopes, magnetophones, magnetoscopes and video equipment, closed circuit television equipment
- Sound and image media such as slides, filmstrips and microfilms, cinematographic films, sound recordings (magnetic tapes, discs), videotapes
- Specialised material, such as Bibliographic equipment and audio-visual material for libraries, mobile libraries, language laboratories, simultaneous interpretation equipment, programmed teaching machines, mechanical or electronic, material specially designed for the educational or vocational training of handicapped persons
- Other material such as wall charts, models, graphs, maps, plans, photographs and drawings, instruments, apparatus and models designed for demonstration purposes, collections of items with visual or audio pedagogic information, prepared for the teaching of a subject study kits, instruments, apparatus, tools and machine-tools for learning a trade or craft equipment, including specially adapted or designed vehicles for use in relief operations, which is imported for the training of persons involved in relief operations
- Other goods imported in connection with educational, scientific or cultural activities; costumes and scenery items sent on loan free of charge to dramatic societies or theatres, music scores sent on loan free of charge to music theatres or orchestras
Conditions for use:
Goods must be
- Owned by a person established outside the EU
- Imported by public or private scientific, teaching or vocational training establishments which are essentially non-profit making and exclusively used in teaching, vocational training or scientific research under their responsibility
- Imported in reasonable numbers, having regard to the purpose of the importation
- Not used for purely commercial purposes
Restrictions on usage:
—
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. | GEN30 | Enter the use to which the Temporary Admission goods will be put and the intended locations for the goods usage. |
| Temporary Admissions: Used to declare non-EU ownership of goods claiming temporary admission. | GEN31 | Enter the name and address of the non-EU owner of the goods followed by the type of ownership evidence held. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the goods are to be used for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS) (The maximum period goods may remain for use under TA relief is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D13 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D15: Temporary Admission; Packings, empty
Description of procedure:
Packings, empty (Commission Delegated Reg. (EU) No. 2015/2446, Article 228).
Goods covered:
Non-EU packings (imported empty) that are intended for re-exportation filled.
A list of eligible packings is given in Pay less or no duty on goods you store, repair, process or temporarily use.
- Articles used or intended to be used as packing’s in the same state as they are entered
- Articles used, or intended to be used, as internal or external coverings for goods
- Holders on which goods are, or are intended to be, rolled, wound or attached
- Materials needed for protecting, stowing or separating goods in transit which may consist of planks, blankets, mats and pads for protecting goods
Conditions for use:
This Additional Procedure Code must only be used for non-EU packing which is imported empty.
Restrictions on usage:
Packings under the Temporary Admission procedure must not be used for goods picked up or loaded within the EU for transport and unloading within the EU, except with a view to the export of those goods.
This cannot be used for packing which has goods inside (full). Full packing should be declared using the relevant PAL AI Statement in DE 2/2 according to the completion notes for the Procedure Code (DE 1/10). Please see Appendix 1: DE 1/10: Requested and Previous Procedure Codes.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
Security required
This additional procedure code does not require security.
VAT:
—
Post clearance action:
When packings imported empty are re-exported filled, the declaration should be in respect of the goods being exported using the packings and should include the AI statement PAL06 in DE 2/2. When packings imported empty are re-exported empty they should be re-exported from the EU on a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the packings are to be used for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS) (The maximum period goods may remain for use under TA relief is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
The UK and EU have strict controls on the importation of wood packing material to prevent the introduction of pest species harmful to commercial forestry interests.
For further information on these requirements, you should contact:
Plant Health Service
Forestry Commission
Silvan House
231 Corstorphine Road
EDINBURGH
EH12 7AT
Telephone: 0300 067 5155
Email: plant.health@forestry.gov.uk
Additional Procedure Code D15 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D16: Temporary Admission; Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles
Description of procedure:
Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles (Commission Delegated Reg. (EU) No. 2015/2446, Article 229)
Goods covered:
Moulds, dies, blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles, with relief from customs duties and import VAT.
Conditions for use:
The goods must be:
- Owned by a person established outside the EU
- For use in manufacturing by a person established in the EU
- More than 50% of the goods produced from their use will be exported from the EU
Restrictions on usage:
—
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: Used to declare non-EU ownership of goods claiming temporary admission. | GEN31 | Enter the name and address of the non-EU owner of the goods followed by the type of ownership evidence held. |
| Temporary Admissions: State what goods will be manufactured using the goods entered to temporary admission. | GEN32 | Enter the details of the goods to be manufactured. |
Security required
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
Evidence of non-EU ownership of the goods identified in DE 6/8 must be sent to the National Temporary Admission Seat (NTAS) including a reference to this import entry declaration.
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Evidence of re-export must be provided together with evidence that more than 50% of the goods resulting from their use have also been exported.
Notes:
If the goods are to be used for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS) (The maximum period goods may remain for use under TA relief is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D16 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D17: Temporary Admission; Special tools and instruments
Description of procedure:
Special tools and instruments (Commission Delegated Reg. (EU) No. 2015/2446, Article 230).
Goods covered:
Special tools and instruments with relief from customs duties and import VAT.
Conditions for use:
The goods must be:
- Owned by a person established outside the EU
- More than 50% of all goods produced using the tools and instruments must also be exported from the EU
Restrictions on usage:
The maximum period these goods may remain under TA is 6 months.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: Used to declare non-EU ownership of goods claiming temporary admission. | GEN31 | Enter the name and address of the non-EU owner of the goods followed by the type of ownership evidence held. |
| Temporary Admissions: State what goods will be manufactured using the goods entered to temporary admission. | GEN32 | Enter the details of the goods to be manufactured. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
Evidence of non-EU ownership of the goods identified in DE 6/8 must be sent to the National Temporary Admission Seat (NTAS) including a reference to this import entry declaration.
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Evidence of re-export must be provided together with evidence that more than 50% of the goods resulting from their use have also been exported.
Notes:
If the goods are to be used for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D17 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D18: Temporary Admission; Goods subject to tests, experiments or demonstrations
Description of procedure:
Goods subject to tests, experiments or demonstrations (Commission Delegated Reg. (EU) No. 2015/2446, Article 231(a)).
Goods covered:
Goods that will be the subject of tests, experiments or demonstrations with relief from customs duties and import VAT.
Conditions for use:
—
Restrictions on usage:
This code is not to be used for goods subject to satisfactory acceptance tests (see Additional Procedure Code D19) or for goods used for tests, experiments etc. (see Additional Procedure Code D20) in connection with a sales contract.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. | GEN30 | Enter the use to which the Temporary Admission goods will be put and the intended locations for the goods usage. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the goods are to be used for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS) (The maximum period goods may remain for use under TA relief is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D18 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D19: Temporary Admission; Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract
Description of procedure:
Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract (Commission Delegated Reg. (EU) No. 2015/2446, Article 231(b)).
Goods covered:
Goods subject to satisfactory acceptance tests in connection with a sales contract containing provisions of the satisfactory acceptance tests and subjected to those tests.
Conditions for use:
Goods must be imported for testing with a view to subsequent purchase.
Restrictions on usage:
Where the goods are not intended to undergo pre-purchase testing, this Additional Procedure Code must not be used.
This code is not to be used for goods used to carry out tests, experiments or demonstrations (see Additional Procedure Code D20) or for goods subject to tests, experiments or demonstrations (see Additional Procedure Code D18).
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
Details of the sales contract containing provisions of the satisfactory acceptance tests, must be sent to the National Temporary Admission Seat (NTAS) with a reference to this import entry declaration.
If the goods are not accepted after tests the goods have to be re-exported from the EU, if the goods are accepted and will remain in the EU a diversion entry to free circulation using requested/previous Procedure Code (DE 1/10) 4053 should be made.
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the goods are to be used for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS) (The maximum period goods may remain for use under TA relief is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D19 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D20: Temporary Admission; Goods used to carry out tests, experiments or demonstrations without financial gain (six months)
Description of procedure:
Goods used to carry out tests, experiments or demonstrations without financial gain (Commission Delegated Reg. (EU) No. 2015/2446, Article 231(c)).
Goods covered:
Goods that are used to carry out tests, experiments or demonstrations without financial gain — relief from customs duties and import VAT.
Conditions for use:
—
Restrictions on usage:
For goods subject to tests, experiments or demonstrations (see Additional Procedure Code D18) and for goods subject to satisfactory acceptance tests in connection with a sales contract (see Additional Procedure Code D19).
The maximum period these goods may remain under TA is 6 months.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. | GEN30 | Enter the use to which the Temporary Admission goods will be put and the intended locations for the goods usage. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the goods are to be used for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D20 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D21: Temporary Admission; Samples
Description of procedure:
Samples (Commission Delegated Reg. (EU) No. 2015/2446, Article 232).
Goods covered:
Samples imported in reasonable quantities and solely used for being shown or demonstrated in the EU.
Conditions for use:
—
Restrictions on usage:
The samples temporarily imported under this Additional Procedure Code must not be for commercial sale.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. | GEN30 | Enter the use to which the Temporary Admission goods will be put and the intended locations for the goods usage. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the goods are to be used for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS) (The maximum period goods may remain for use under TA relief is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D21 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D22: Temporary Admission; Replacement means of production (six months)
Description of procedure:
Replacement means of production (six months) (Commission Delegated Reg. (EU) No. 2015/2446, Article 233).
Goods covered:
Replacement means of production made temporarily available to a customer by supplier or repairer, pending the delivery or repair of similar goods.
Conditions for use:
—
Restrictions on usage:
The maximum period these goods may remain under TA is 6 months.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. | GEN30 | Enter the use to which the Temporary Admission goods will be put and the intended locations for the goods usage. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the replacement means of production stated in DE 6/8 are needed to be used for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS).
The maximum period replacement means of production may remain for use under TA is 6 months.
Please see Pay less or no duty on goods you store, repair, process or temporarily use for details of circumstances in which the 6-month period may be extended.
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D22 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D23: Temporary Admission; Goods for events or for sale
Description of procedure:
Goods to be exhibited or used at a public event (Commission Delegated Reg. (EU) No. 2015/2446, Article 234(1)).
Goods covered:
Relief from customs duty and import VAT for goods to be exhibited or used at a public event not purely organised for the commercial sale of the goods, or obtained at such events from goods placed under the temporary admission procedure
Conditions for use:
This Additional Procedure code may only be used for goods temporarily imported for an exhibition or event.
Goods may be sold at the exhibition or event provided this was not the intended purpose of the event or their temporary admission.
Restrictions on usage:
Goods are eligible provided the exhibition or event is not:
- Purely organised for commercial sale of the imported goods
- Organised for private purposes in shops or businesses with a view to their sale.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admission for exhibitions. | GEN33 | Enter details of when and where the exhibition/event will take place and the intended date of re-export. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
If the goods are sold at the event and will remain in the EU, a diversion entry must be made using Procedure Code 4053 in DE 1/10. A copy of the sales invoice must be sent to the NTAS.
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the goods stated in DE 6/8 will be exhibited or used for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS). The maximum period goods may be exhibited or used at an event under TA is 24 months.
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D23 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D24: Temporary Admission; Goods for approval (six months)
Description of procedure:
Goods for approval (six months) (Commission Delegated Reg. (EU) No. 2015/2446, Article 234(2)).
Goods covered:
Goods for approval (liable to customs duties and import VAT) that cannot be imported as samples, which the consignor wishes to sell, and the importer may decide to purchase after inspection.
Conditions for use:
Goods may be temporarily imported for inspection with a view to purchase.
Restrictions on usage:
The maximum period these goods may remain under TA is 6 months.
Goods may not undergo pre-purchase testing.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admission: Goods for approval. Enter the details of the prospective buyer of the goods where different from the importer (DE 3/15 or DE 3/16). | GEN24 | Enter the name and address of the prospective buyer of the goods. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
If the prospective buyer identified on the entry doesn’t purchase after inspection or does purchase but will re-export the goods from the EU, a re-export declaration must be made within 2 months of the entry to TA.
If a longer period is needed contact the National Temporary Admission Seat (NTAS), an extension within reasonable limits, up to a maximum period of 6 months, may be considered but only in exceptional circumstances.
If the prospective buyer identified on the entry:
- Purchases the goods and the goods will remain in the EU, a diversion entry must be made using Procedure Code (DE 1/10) 4053 to pay the customs charges due, a copy of the sales invoice must also be attached to the diversion entry
- Purchases the goods but the goods will not remain in the EU, liability to customs charges relieved will be discharged provided the goods are re-exported from the EU, this should be completed within 30 days of sale
- Does not purchase the goods, they should re-export from the EU within 6 months of import and evidence of the disposal must be sent to the NTAS
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
- Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D24 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D25: Temporary Admission; Works of art, collectors’ items and antiques
Description of procedure:
Works of art, collectors’ items and antiques (Commission Delegated Reg. (EU) No. 2015/2446, Article 234(3)(a)).
Goods covered:
Works of art, collectors’ items and antiques imported for the exhibition with a view to possible sale.
Eligible goods are defined in Annex X1 of Directive 2006/112, see Annex C, Pay less or no duty on goods you store, repair, process or temporarily use.
Conditions for use:
—
Restrictions on usage:
—
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admission for exhibition/auction. | GEN34 | Enter details of when and where the goods will be exhibited/auctioned. |
Security required:
This additional procedure code requires security for customs duty purposes where applicable.
VAT:
In order to waive the requirement to provide security for VAT:
Authorisation Type Code TEAH must be declared in DE 2/3 and DE 3/39. Please see Appendix 1: DE 1/10: Requested and Previous Procedure Codes for details.
Post clearance action:
If the goods are sold and will remain in the EU, a diversion entry should be completed within 30 days of sale using Procedure Code 4053 in DE 1/10. A copy of the sales invoice must be sent to the NTAS.
If the goods are not sold they must be re-exported from the EU when the exhibition has ended.
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the goods stated in DE 6/8 will be exhibited for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS) (The maximum period goods can be exhibited under TA is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D25 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D26: Temporary Admission; Goods imported with a view to their sale by auction
Description of procedure:
Goods imported with a view to their sale by auction (Commission Delegated Reg. (EU) No. 2015/2446, Article 234(3)(b)).
Goods covered:
Goods other than those that are newly manufactured, imported with a view to their sale by auction.
Conditions for use:
—
Restrictions on usage:
This Additional Procedure Code may not be used for newly manufactured goods.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admission for exhibition/auction. | GEN34 | Enter details of when and where the goods will be exhibited/auctioned. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
If the goods are sold and will remain in the EU, a diversion entry must be made using Procedure Code 4053 in DE 1/10 and a copy of the sales invoice must be sent to the NTAS.
If the goods are not sold at auction and will not be entered for further auction, they should be re-exported from the EU when the auction has ended.
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the goods stated in DE 6/8 will need to be retained for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS) (The maximum period goods may be retained for auction under TA is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D26 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D27: Temporary Admission; Spare parts, accessories and equipment
Description of procedure:
Spare parts, accessories and equipment (Commission Delegated Reg. (EU) No. 2015/2446, Article 235).
Goods covered:
Spare parts, accessories and equipment for use in the repair, maintenance, overhaul, adjustments or preservation of goods held under Temporary Admission.
Conditions for use:
The spare parts, accessories and equipment temporarily imported under this Additional Procedure Code must relate to goods previously temporarily imported and still held under TA.
Restrictions on usage:
The goods temporarily imported under this Additional Procedure Code must be re-exported from the EU when the repair, maintenance, overhaul adjustments or preservation operations have been completed.
The goods temporarily imported under this Additional Procedure Code must be re-exported at the latest when the TA goods on which they have been used are re-exported.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Temporary Admission for spare parts and accessories. | GEN35 | Enter the MRN of the import declaration or clearance request on which the original goods were entered to TA, for which these spare parts and accessories are to be used. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
The period of relief will be for the time the goods are needed to be used to repair, maintain, overhaul, adjustment or preserve goods already held under TA.
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D27 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D28: Temporary Admission; Goods imported in particular situations having no economic effect
Description of procedure:
Goods imported in particular situations having no economic effect (Commission Delegated Reg. (EU) No. 2015/2446, Article 236(b)).
Goods covered:
Any goods that are not covered by Additional Procedure Codes D01 to D27 or Goods that are covered by D01 to D27 but do not comply with the conditions normally attached to the relief available, provided they are less than 10,000 Euros in value, for use in the UK and intended to be re-exported.
Conditions for use:
Please see Pay less or no duty on goods you store, repair, process or temporarily use.
Restrictions on usage:
—
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. | GEN30 | Enter the use to which the Temporary Admission goods will be put and the intended locations for the goods usage. |
| For use with Temporary Admission Additional Procedure Codes (DE 1/11) D28 and D29. | GEN36 | Enter the reason why the appropriate TA relief from Additional Procedure Codes (DE 1/11) D01 — D27 cannot be used. For example: ‘Owner not established outside the EU’; ‘User not established outside the EU’; or ‘Use of and/or type of goods not covered by other TA relief Additional Procedure Codes’. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
If the goods are to be used for longer than the period identified in DE 2/2, contact the National Temporary Admission Seat (NTAS).
Please see Pay less or no duty on goods you store, repair, process or temporarily use.
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D28 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D29: Temporary Admission; Goods imported for a period not exceeding three months
Description of procedure:
Goods imported for a period not exceeding three months (Commission Delegated Reg. (EU) No. 2015/2446, Article 236(a)).
Goods covered:
Any goods that are not covered by Additional Procedure Codes D01 to D27 or Goods that are covered by D01 to D27 but do not comply with the conditions normally attached to the relief available provided they are imported for use in the UK, intended to be re-exported; and only occasionally temporarily imported for a period not exceeding 3 months
Conditions for use:
Please see Pay less or no duty on goods you store, repair, process or temporarily use.
Restrictions on usage:
The maximum period these goods may remain under TA is 3 months.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Holders of a full Temporary Admission authorisation only. Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and DE 3/39). | GEN27 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. | GEN30 | Enter the use to which the Temporary Admission goods will be put and the intended locations for the goods usage. |
| For use with Temporary Admission Additional Procedure Codes (DE 1/11) D28 and D29. | GEN36 | Enter the reason why the appropriate TA relief from Additional Procedure Codes (DE 1/11) D01 — D27 cannot be used. For example: ‘Owner not established outside the EU’; ‘User not established outside the EU’; or ‘Use of and/or type of goods not covered by other TA relief Additional Procedure Codes’. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
Goods on which relief is claimed under additional procedure code D29 must be re-exported from the EU within 3 months of import, this period cannot be extended.
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D29 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
—
D30: Means of transport for persons established outside the customs territory of the Union or for persons preparing the transfer of their normal place of residence outside that territory:
Description of procedure:
Means of Transport for persons established outside the EU or persons preparing the transfer of their normal place of residence outside the EU (Commission Delegated Reg. (EU) No. 2015/2446, Article 216).
Goods covered:
Means of Transport can be declared for Temporary Admission if they are registered in the Union with a view to re-export in the name of one of the following persons:
- A person established outside the EU;
- A natural person who has his or her habitual residence inside that territory where that person is preparing to transfer normal residence to a place outside the EU.
Conditions for use:
This Additional Procedure Code is only to be used for importation of personal Means of Transport.
Restrictions on usage:
This code is not appropriate for Means of Transport that are temporarily imported for anything other than private transport purposes.
For details of other reliefs that may be available (for example; for sports purposes, exhibition or testing), see Pay less or no duty on goods you store, repair, process or temporarily use.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
Additional Information (DE 2/2):
Enter:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or DE 3/16). | GEN21 | Enter the name and address details of the party using the goods. |
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. | GEN28 | Enter the duration the goods intended usage followed by the intended date of re-export. |
Security required:
Security must be provided and will be brought to account if it is established that the person and/or goods are not eligible for relief.
VAT:
—
Post clearance action:
The means of transport must be re-exported using Procedure Code (DE 1/10) 3153.
Notes:
If the Means of Transport is to be used for longer than the period identified in DE 2/2, contact the NTAS (The maximum period goods may remain for use under Temporary Admission relief is 24 months).
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D30 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
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D51: Temporary Admission; Temporary Admission with partial relief from duties
Description of procedure:
Temporary Admission with partial relief from duties (Commission Delegated Reg. (EU) No. 2015/2446, Article 206).
Goods covered:
Non-EU goods entered for Temporary Admission with partial relief from Customs Duty.
Conditions for use:
Only to be used where a Full or Multi-State Temporary Admission authorisation is held.
The Temporary Admission authorisation will state the conditions and requirements applicable to the goods and uses to be made of them.
Restrictions on usage:
Authorisation by Customs Declaration may not be used with this Additional Procedure Code.
Not for use with consumable goods.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use
Specific fields in the declaration/notes on completion:
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Security required:
This additional procedure code requires security in the form of a Customs Comprehensive Guarantee.
VAT:
Import VAT must be paid on importation at the rate appropriate to the goods.
Post clearance action:
When the goods are re-exported from the EU a declaration using procedure code (DE 1/10) 3153 must be used.
Notes:
3% of the duty will be due every month or fraction of a month that the goods remain in the EU, up to a maximum of the amount of duty that would have been payable had the goods been released to free circulation on the day they entered temporary admission.
Records concerning import, use and re-export of the goods are required to be kept for 4 years after disposal of the goods.
Additional Procedure Code D51 can only be used with Requested and Previous Procedure Codes (DE 1/10): 5300, 5351, 5353, 5354, 5371, 5378.
Additional documents needed:
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