Additional Procedure Code F-Series (Appendix 2A)

Question 1

Notes:

Accepted Answer

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

This Appendix only contains any additional completion notes for each 3-digit Additional Procedure Code and does not constitute full guidance on how the declaration should be completed.

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

Only one 4-digit Procedure Code can be declared against each goods item in DE 1/10, however, this may be tailored to the specific circumstances for the goods treatment by the use of multiple Additional Procedure Codes in DE 1/11.

These completion notes are a supplement to the DE 1/10 Procedure Code Notes and therefore any instructions relating to the requested or previous procedure included against the relevant DE 1/10 Procedure Code (see Appendix 1: DE 1/10: Requested and Previous Procedure Codes) must also be followed.

The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes.

General declaration completion notes:

Where the DE 1/10 completion notes contain different instruction from the main Declaration Completion Guide or other Appendices, the completion instructions in Appendix 1 take precedence.

Where information may be entered at Header or Item level:

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

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

Question 2

F01: Relief from import duties for returned goods (Article 203 of the Code)

Accepted Answer

Description of procedure:

Returned Goods Relief (RGR): Relief from import duties for returned goods (Article 203, EU Reg. No. 952/2013 (Union Customs Code (UCC)).

Goods covered:

Re-importation of goods claiming Returned Goods Relief (RGR) for customs duty purposes only that were in free circulation when previously exported from the customs territory of the EU or a territory with which it has formed a Customs Union.

Conditions for use:

This Additional Procedure Code is used to claim customs duty relief under RGR on their release to free circulation for goods re-imported in an unaltered state (Article 203, EU Reg. No. 952/2013 (UCC)).

Any customs duties refunded at export must be repaid prior to the release of the goods.

Any customs duties not relieved under RGR must be paid or accounted for on their release to free circulation under Article 195, EU Reg. No. 952/2013 (UCC))

Evidence must be available to demonstrate the Union status of the goods at their original export.

Goods must return in an un-altered state, to the Union within 3 years of export (unless a waiver has been granted). A period of 6 years is allowed for Crown Servants.

No changes may be made to the goods, other than to maintain them in the same working condition as they were exported.

No changes may be made to the goods that will increase the value or upgrade the specification.

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

These notes must be read in conjunction with the appropriate 4-digit Procedure Code completion notes used on the declaration (DE 1/10).

Restrictions on usage:

Evidence of eligibility for customs duty relief under RGR must be held at the time of release of the goods to free circulation.

Goods must not have been exported for the purpose of repair or process.

Where an INF document code is declared in DE 2/3, Entry in Declarant’s Records (EIDR) may not be used.

Notices:

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

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI statements may be required in DE 2/2 where a waiver of the 3-year time limit is being claimed:

Description and usage of code	AI statement code	Details to be entered on the declaration
Relief claimed under Returned Goods Relief. Waiver of time limit claimed.	GEN03	Enter ‘Waiver of time limit claimed’
Relief claimed under Returned Goods Relief. RGR time limit extension to 6 years claimed by Crown Servants Note: Crown Servants include diplomatic staff, armed forces, embassy and consular personnel. See Customs Information Paper 2017, no. 28 for details	GEN3C	Enter ‘RGR 6-year time limit claimed: Crown Servant’

Security required:

—

VAT:

This Additional Procedure Code only relieves Customs Duty. Where relief from VAT is also required, Additional Procedure Code F05 must be used instead.

Excise:

This Additional Procedure Code only relieves Customs Duty. Where relief from excise (and VAT) under RGR is required, Additional Procedure Code F05 and Additional Procedure Code 1RE must be used instead.

Post clearance action:

—

Notes:

Application of customs duty relief is automatically applied by use of this code in DE 1/11.

If claiming Returned Goods Relief together with Onward Supply Dispatch (Requested Procedure Code 01), or Onward Supply Relief (Requested Procedure Code 42), then use Additional Procedure Code 63P instead of F01.

If claiming Returned Goods Relief together with End Use, then use Additional Procedure Code 1RL instead of F01.

Additional Procedure Code F01 can only be used with Requested and Previous Procedure codes (DE 1/10): 61 10, 61 11, 61 23, 71 23.

Additional documents needed:

—

Question 3

F02: Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)

Accepted Answer

Description of procedure:

RGR: Relief from import duties for returned goods (RGR, Article 203, EU Reg. No. 952/2013 Union Customs Code (UCC)); Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446; Agricultural goods.

Goods covered:

Re-importation of agricultural goods in special circumstances claiming Returned Goods Relief (RGR) for customs duty purposes only that were in free circulation when previously exported from the customs territory of the EU or a territory with which it has formed a Customs Union.

Conditions for use:

This Additional Procedure Code is used to claim customs duty relief for agricultural goods under RGR on their release to free circulation for goods re-imported in an unaltered state (Article 203 EU Reg. No. 952/2013 (UCC)).

Goods must return in an un-altered state, to the Union within 1 year of export (unless a waiver has been granted).

Any customs duties or other charges previously refunded at export must be repaid prior to the release of the goods.

Any customs duties not relieved under RGR must be paid or accounted for on their release to free circulation under Article 195, EU Reg. No. 952/2013 (UCC))

Evidence must be available to demonstrate the Union status of the goods at their original export.

No changes may be made to the goods, other than to maintain them in the same working condition as they were exported.

No changes may be made to the goods that will increase the value or upgrade the specification.

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

These notes must be read in conjunction with the appropriate 4-digit Procedure Code completion notes used on the declaration (DE 1/10).

Restrictions on usage:

Evidence of eligibility for customs duty relief under RGR must be held at the time of release to free circulation.

Goods must not have been exported for the purpose of repair or process.

Any revenue re-claimed at export must be re-paid at import (for example, CAP export refund).

Where an INF document code is declared in DE 2/3, Entry in Declarant’s Records (EIDR) may not be used.

Notices:

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

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI statement must be included in DE 2/2 where a waiver of the 1-year time limit is being claimed:

Description and Usage of Code	AI statement code	Details to be entered on the declaration
Relief claimed under Returned Goods Relief. Waiver of time limit claimed.	GEN03	Enter ‘Waiver of time limit claimed’

Security required:

—

VAT:

To claim relief from VAT: Additional Procedure Code 1RV, Additional Information (DE 2/2) code RVAT1 and Document Code (DE 2/3) 9AIV must also be used.

In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the Economic Operator Registration and Identification (EORI) number or named person shown in DE 3/1 or DE 3/2 at export and DE 3/15 or DE 3/16 at import must be the same).

VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions in Pay less import duty and VAT when re-importing goods to the UK are met.

Excise:

Relief of excise duty is not available using this Additional Procedure Code. Where relief from excise (and VAT) under RGR is required, Additional Procedure Code F05 and Additional Procedure Code 1RE must be used instead.

Post clearance action:

—

Notes:

Application of customs duty relief is automatically applied by use of this code in DE 1/11.

If claiming Returned Goods Relief together with Onward Supply Dispatch (Requested Procedure Code 01), or Onward Supply Relief (Requested Procedure Code 42), then use Additional Procedure Code 63P instead of F02.

If claiming Returned Goods Relief together with End Use, then use Additional Procedure Code 1RL instead of F02.

Additional Procedure Code F02 can only be used with Requested and Previous Procedure codes (DE 1/10): 6110, 6123, 7123.

Additional documents needed:

—

Question 4

F03: Relief from import duties for returned goods (Special circumstances provided for in Article 158(2) of Delegated Regulation (EU) 2015/2446 repair or restoration)

Accepted Answer

Description of procedure:

RGR: Relief from import duties for returned goods (RGR, Article 203, EU Reg. No. 952/2013 (Union Customs Code (UCC)), under the special circumstances provided for in Article 158(2) of Delegated Regulation (EU) 2015/2446.

The goods were exported with the intention to repair or restore the goods but:

where said processing did not take place and the goods are considered to be returned in the state in which they were exported; or
where the processing was unsuitable for the intended usage.

Goods covered:

This Additional Procedure Code is used to claim customs duty relief under RGR on their release to free circulation for goods re-imported and which have not undergone any process or repair outside the territory of the EU.

Conditions for use:

Any customs duties or other charges previously refunded at export must be repaid prior to the release of the goods.

Any customs duties not relieved under RGR must be paid or accounted for on their release to free circulation under Article 195, EU Reg. No. 952/2013 (UCC)

Evidence must be available to demonstrate the Union status of the goods at their original export.

Goods may be re-imported under this Additional Procedure Code in a processed or restored state only where the processing or restoration has rendered the goods unsuitable for their intended purpose.

Goods must be re-imported within 3 years of their exportation or 6 years for Crown Servants. If a waiver of the 3-year time limit is being claimed (see Pay less import duty and VAT when re-importing goods to the UK).

Any increase in the value of the goods as a result of the unsuitable processing or restoration, will incur import charges unless it was strictly necessary to enable the goods to be used in the same way as at the time of export.

Any customs duty reclaimed at export must be repaid at import.

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

These notes must be read in conjunction with the appropriate 4-digit Procedure Code completion notes used on the declaration (DE 1/10).

Restrictions on usage:

Where an INF document code is declared in DE 2/3 are declared, Entry in Declarant’s Records (EIDR) may not be used.

Notices:

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

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI statement must be included in DE 2/2 where a waiver of the 3-year time limit is being claimed:

Description and usage of code	AI statement code	Details to be entered on the declaration
Relief claimed under Returned Goods Relief. Waiver of time limit claimed.	GEN03	Enter ‘Waiver of time limit claimed’
Relief claimed under Returned Goods Relief. RGR time limit extension to 6 years claimed by Crown Servants Note: Crown Servants include diplomatic staff, armed forces, embassy and consular personnel. See Customs Information Paper 2017, no. 28 for details	GEN3C	Enter ‘RGR 6-year time limit claimed: Crown Servant’

Security required:

—

VAT:

To claim relief from VAT, Additional Procedure Code 1RV and DE 2/3 Document Code 9AIV must also be used.

In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the EORI number or named person shown in DE 3/1 or DE 3/2 at export and DE 3/15 or DE 3/16 at import must be the same).

VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions in Pay less import duty and VAT when re-importing goods to the UK are met.

Excise:

Relief of excise duty is not available using this Additional Procedure Code. Where relief from excise (and VAT) under RGR is required, Additional Procedure Code F05 and Additional Procedure Code 1RE must be used instead.

Post clearance action:

—

Notes:

Application of customs duty relief is automatically applied by use of this code in DE 1/11.

If claiming Returned Goods Relief together with Onward Supply Dispatch (Requested Procedure Code 01), or Onward Supply Relief (Requested Procedure Code 42), then use Additional Procedure Code 63P instead of F03.

If claiming Returned Goods Relief together with End Use, then use Additional Procedure Code 1RL instead of F03.

Additional Procedure Code F03 can only be used with Requested and Previous Procedure codes (DE 1/10): 6110, 6123, 7123.

Additional documents needed:

—

Question 5

F04: Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure (Article 205(1) of the Code)

Accepted Answer

Description of procedure:

Processed products which are re-imported to the European Union after having been previously re-exported after an inward processing procedure (Article 205(1) EU Reg. No. 952/2013 (Union Customs Code (UCC)).

Goods covered:

Goods previously placed under inward processing, subsequently re-exported from the EU, which are now returning to the EU.

Conditions for use:

This Additional Procedure Code is used to claim a reduced valuation for duty purposes under RGR on their release to free circulation for goods re-imported in an unaltered state, where the goods were previously re-exported under Inward Processing (IP).

The value for duty purposes is based on the value of the processed product at the time of re-export from the EU.

Any import duties and other charges must be paid or accounted for at re-importation on their release to free circulation under Article 195, EU Reg. No. 952/2013 (UCC). However, the goods may qualify for a reduced Customs Value to be used as the tax base (DE 4/4) for the duty calculation, by using the re-exported goods as the basis for the duty calculations at re-import.

Returned Goods Relief (RGR) may be claimed on any elements of the re-imported products which had Union status at the time of re-export.

Revenue is payable on any non-Union elements of the re-imported products (i.e. any goods/parts originally entered to Inward Processing (IP)).

Goods must return in an un-altered state from export, to the Union within 3 years of export (unless a waiver has been granted). A period of 6 years is allowed for Crown Servants.

No changes may be made to the goods whilst exported, other than to maintain them in the same working condition as they were exported.

No changes may be made to the goods whilst exported that will increase the value or upgrade the specification.

In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the EORI number or named person shown in DE 3/1 or DE 3/2 at export and DE 3/15 or DE 3/16 at import must be the same).

VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions Pay less import duty and VAT when re-importing goods to the UK are met.

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

These notes must be read in conjunction with the appropriate 4-digit Procedure Code completion notes used on the declaration (DE 1/10).

Restrictions on usage:

Where an INF document code is declared in DE 2/3, Entry in Declarant’s Records (EIDR) may not be used.

Notices:

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

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

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI statement codes may be required, enter:

Coverage	AI statement code	Details to be declared
Relief claimed under Returned Goods Relief. Waiver of time limit claimed.	GEN03	Enter ‘Waiver of time limit claimed’
Relief claimed under Returned Goods Relief. RGR time limit extension to 6 years claimed by Crown Servants Note: Crown Servants include diplomatic staff, armed forces, embassy and consular personnel. See Customs Information Paper 2017, no. 28 for details	GEN3C	Enter ‘RGR 6-year time limit claimed: Crown Servant’
On release to free circulation only: Duty calculation override Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure. When used with this Additional Procedure Code, the declared values or prices in DE 4/4 must be the values or prices of the processed/compensating products exported under Inward Processing, on their release to Free-Circulation.	OVR01	Enter ‘Duty Override claimed’ followed by a plain text description of the reason for the override. For example: Duty override claimed Inward Processing

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

On release to free circulation only:

Inward Processing declarations where the value for duty purposes is based on the value of the processed product at the time of re-export from the EU, enter:

Document code	Document identifier:	Document status
9WKS	Reference number of the commercial records detailing the duty calculation	the document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate

Security required:

—

VAT:

VAT is payable on any non-Union elements of the re-imported products (i.e. any goods/parts originally entered to Inward Processing (IP)).

Excise:

Relief of excise duty is not available using this Additional Procedure Code. Where relief from excise (and VAT) under RGR is required, Additional Procedure Code F05 and Additional Procedure Code 1RE must be used instead.

Post clearance action:

—

Notes:

For goods entered to Additional Procedure Code F04, import duty will be payable, on their release to free circulation, based on the value and classification of the processed product at the time of re-export from the EU. If paying duty based on the value and classification of the goods as originally entered to Inward Processing, then use Additional Procedure Code F07 rather than F04.

No revenue will be due where the goods are re-entered to IP (use a Procedure Code in the 51 series instead of F04) or placed in a customs warehouse.

If claiming Returned Goods Relief together with Onward Supply Dispatch (Requested Procedure Code) 01, or Onward Supply Relief (Requested Procedure Code) 42, then use Additional Procedure Code 63P instead of F04.

Additional Procedure Code F04 can only be used with Requested and Previous Procedure codes (DE 1/10): 6131, 7123.

Additional documents needed:

—

Question 6

F05: Relief from import duties and from VAT for returned goods (Art. 203 of the Code and Art. 143(1)(e) (Directive 2006/112/EC)

Accepted Answer

Description of procedure:

RGR: Relief from import duties and VAT for returned goods (Article 203 of EU Reg. No. 952/2013 Union Customs Code (UCC)) and Article 143(1)(e) (Directive 2006/112/EC).

Goods covered:

Re-importation of goods claiming Returned Goods Relief (RGR) for customs duty and VAT that were in free circulation when previously exported from the customs territory of the EU or a territory with which it has formed a Customs Union.

Conditions for use:

This Additional Procedure Code is used to claim customs duty (and where applicable VAT) relief under RGR on their release to free circulation for goods re-imported in an unaltered state, (Article 203 EU Reg. No. 952/2013 (UCC)).

Any customs duties or other charges previously refunded at export (for example VAT zero rated at export) must be repaid prior to the release of the goods.

Any customs duties not relieved under RGR must be paid or accounted for on their release to free circulation under Article 195, EU Reg. No. 952/2013 (UCC)

Evidence must be available to demonstrate the Union status of the goods at their original export.

Goods must return in an un-altered state, to the Union within 3 years of export (unless a waiver has been granted). A period of 6 years is allowed for Crown Servants.

No changes may be made to the goods, other than to maintain them in the same working condition as they were exported.

No changes may be made to the goods that will increase the value or upgrade the specification.

In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the EORI number or named person shown in DE 3/1 or DE 3/2 at export and DE 3/15 or DE 3/16 at import must be the same).

VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions Pay less import duty and VAT when re-importing goods to the UK are met.

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

These notes must be read in conjunction with the appropriate 4-digit Procedure Code completion notes used on the declaration (DE 1/10).

Restrictions on usage:

Evidence of eligibility for relief under RGR must be held.

Goods must not have been exported for the purpose of repair or process.

Excise duties are not relieved under RGR.

Where an INF document code is declared in DE 2/3, Entry in Declarant’s Records (EIDR) may not be used.

Notices:

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

Specific fields in the declaration/notes on completion:

Additional information (DE 2/2):

The following AI statements may be required in DE 2/2 where a waiver of the 3-year time limit is being claimed:

Description and usage of code	AI statement code	Details to be entered on the declaration
Relief claimed under Returned Goods Relief. Waiver of time limit claimed.	GEN03	Enter ‘Waiver of time limit claimed’
Relief claimed under Returned Goods Relief. RGR time limit extension to 6 years claimed by Crown Servants Note: Crown Servants include diplomatic staff, armed forces, embassy and consular personnel. See Customs Information Paper 2017, no. 28 for details	GEN3C	Enter ‘RGR 6-year time limit claimed: Crown Servant’

Security required:

—

VAT:

—

Excise:

To claim excise duty relief under RGR, Additional Procedure Code 1RE must also be declared on the same goods item as F05.

Post clearance action:

—

Notes:

If the goods are not eligible for VAT relief, Additional Procedure Code F01 should be used instead.

If claiming Returned Goods Relief together with Onward Supply Dispatch (Requested Procedure Code 01), or Onward Supply Relief (Requested Procedure Code 42), then use Additional Procedure Code 63P instead of F05.

If claiming Returned Goods Relief together with End Use, then use Additional Procedure Code 1RL instead of F05.

If claiming excise duty relief under RGR, then Additional Procedure Code IRE must also be declared on the same goods item.

Additional Procedure Code F05 can only be used with Requested and Previous Procedure codes (DE 1/10): 61 10, 61 11, 61 23, 71 23.

Additional documents needed:

—

Question 7

F06: A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC

Accepted Answer

Description of procedure:

To move excise goods under an excise duty suspension arrangement from the place of importation.

Goods covered:

A movement of excise goods under an excise duty suspension arrangement from the place of importation to their final destination or to an approved excise warehouse.

Conditions for use:

The conditions in the Excise Notices listed below must be met.

Goods may only move under excise duty suspension when the movement is started by an excise registered consignor on the Excise Movement and Control System (EMCS).

Restrictions on usage:

Entry in Declarant’s Records (EIDR) can only be used where the excise goods are being removed from customs warehouse.

Notices:

Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179

Aviation turbine fuel (Excise Notice 179a)

Biofuels and other fuel substitutes (Excise Notice 179e) before 1 April 2022

Registration and approval of excise goods held in duty suspension (Excise Notice 196)

Receive goods into and remove goods from an excise warehouse (Excise Notice 197)

Excise Notice 476: Tobacco Products Duty

How to register and use the Excise Movement and Control System

Specific fields in the declaration/notes on completion:

Additional information (DE 2/2):

Enter:

Description and usage of code	AI statement code	Details to be entered on the declaration
Excise Registered Consignor	ECONR	Enter the Identification No. of the excise registered consignor

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

Security required:

—

VAT:

—

Excise:

If the Excise and Customs Warehouse premises are in the same location, an EMCS movement is not required and this DE 1/11 Additional Procedure Code (APC F06) and DE 2/2 Additional Information (AI) Code ECONR are not required.

If the Excise and Inward Processing premises are in the same location, an EMCS movement is not required and this DE 1/11 Additional Procedure Code (APC F06) and DE 2/2 Additional Information (AI) Code ECONR are not required.

Where the premises are not co-located, excise goods may only be moved under excise duty suspension when a registered consignor has started the movement via EMCS following release of the goods to free circulation. APC F06 and AI code ECONR are mandatory in these instances.

Post clearance action:

—

Notes:

Additional Procedure Code F06 can only be used with Requested and Previous Procedure codes (DE 1/10): 01 00, 01 21, 01 51, 01 53, 01 54, 01 71, 01 78, 0700, 0721, 0751, 0753, 0754, 0771, 0778, 4200,4221, 42 51, 42 53, 42 54, 42 71, 42 78.

Additional documents needed:

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Question 8

F07: Processed products which returned to the European Union after having been previously re-exported subsequent to an inward processing procedure where the import duty is determined in accordance with Article 86(3) of the Code (Article 205(2) of the Code)

Accepted Answer

Description of procedure:

Processed products which are re-imported to the European Union after having been previously re-exported after an inward processing procedure where the import duty is determined in accordance with Article 86(3) and Article 205(2) of EU Reg. No. 952/2013 (Union Customs Code (UCC).

Goods covered:

Goods previously placed under inward processing, subsequently re-exported from the EU, which are now returning to the EU where the customs debt is incurred on the basis of Article 86(3) of the UCC.

Conditions for use:

This Additional Procedure Code is used to claim a reduced valuation for duty purposes under RGR on their release to free circulation for goods re-imported in an unaltered state, that were previously re-exported under IP (Article 203 EU Reg. No. 952/2013 (UCC)).

The customs value at re-importation may be based upon the raw materials originally entered to IP where the declarant has opted to use the Article 86(3) customs debt rules, as laid down in EU Reg. No. 952/2013.

The description and particulars of the goods entered on the re-import declaration must be completed on the basis of the details declared at re-export. However, the customs duty calculation may be based upon the details of the goods originally entered to IP.

Returned Goods Relief (RGR) may be claimed on their release to free circulation on any elements of the re-imported products which had Union status at the time of re-export.

Duty is payable on their release to free circulation on any non-Union elements of the re-imported products (i.e. any goods/parts originally entered to Inward Processing (IP)). F07 may only be used at re-import where Additional Procedure Code F44 was declared on both the original declaration entering the goods to IP as well as the re-export declaration.

Goods must return in an un-altered state from export, to the Union within 3 years of export (unless a waiver has been granted). A period of 6 years is allowed for Crown Servants.

No changes may be made to the goods whilst exported, other than to maintain them in the same working condition as they were exported.

No changes may be made to the goods whilst exported that will increase the value or upgrade the specification.

In order to be eligible for VAT relief at re-import, the legal declarant at export and re-import must be the same entity (the EORI number or named person shown in DE 3/1 or DE 3/2 at export and DE 3/15 or DE 3/16 at import must be the same).

VAT relief cannot be claimed if the goods were sold while outside the European Union unless the specific conditions Pay less import duty and VAT when re-importing goods to the UK are met.

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

These notes must be read in conjunction with the appropriate 4-digit Procedure Code completion notes used on the declaration (DE 1/10).

Restriction on usage:

Where F44 was not used to enter the goods to IP originally or was not declared on the previous re-export declaration, the goods are not eligible for F07 on re-import. Additional Procedure Code F04 must be used instead.

Where an INF document code is declared in DE 2/3, Entry in Declarant’s Records (EIDR) may not be used.

Notices:

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

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

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI codes may be required:

Coverage	AI statement code	Details to be declared
Relief claimed under Returned Goods Relief. Waiver of time limit claimed.	GEN03	Enter ‘Waiver of time limit claimed’
Relief claimed under Returned Goods Relief. RGR time limit extension to 6 years claimed by Crown Servants Note: Crown Servants include diplomatic staff, armed forces, embassy and consular personnel. See Customs Information Paper 2017, no. 28 for details	GEN3C	Enter ‘RGR 6-year time limit claimed: Crown Servant’
Use with A.86(3) UCC debt rules only: Declaration that the customs debt for the returned goods is calculated using the Article 86(3) EU Reg. No. 952/2013 (UCC) customs debt rules.	GEN86	Enter ‘Article 86(3)’
On release to free circulation only: Duty calculation override Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure. When used with this Additional Procedure Code, the declared values or prices in DE 4/4 must be the values or prices of the processed/compensating products exported under Inward Processing, on their release to Free-Circulation.	OVR01	Enter ‘Duty Override claimed’ followed by a plain text description of the reason for the override. For example: Duty override claimed Inward Processing

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

On release to free circulation only:

Inward Processing declarations where Article 86(3) UCC customs debt rules are being used:

Enter:

Document code	Document identifier:	Document status
9WKS	Reference number of the commercial records detailing the duty calculation	the document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate

Security required:

—

VAT:

VAT is payable on any non-Union elements of the re-imported products (i.e. any goods/parts originally entered to Inward Processing (IP)).

Excise:

Relief of excise duty is not available under RGR.

Post clearance action:

—

Notes:

For goods entered to Additional Procedure Code F07, import duty will be payable based on the value and classification of the goods originally imported into Inward Processing.

If paying duty based on the value of the processed product at the time of re-export from the EU, then use Additional Procedure Code F04 rather than F07.

No revenue will be due where the goods are re-entered to IP (use a Procedure Code in the 51 series instead of F07) or placed in a customs warehouse.

If claiming Returned Goods Relief together with Onward Supply Dispatch (Requested Procedure Code 01), or Onward Supply Relief (Requested Procedure Code 42), then use Additional Procedure Code 63P instead of F07.

Additional Procedure Code F07 can only be used with Requested and Previous Procedure codes (DE 1/10): 61 31, 71 23.

Additional documents needed:

—

Question 9

F15: Goods introduced in the context of trade with Special Fiscal Territories or territories with which the EU has formed a Customs Union (Article 1(3) of the Code)

Accepted Answer

Description of procedure:

Goods being declared in the context of trade with Special Fiscal Territories or territories with which the EU has formed a Customs Union (Article 1(3) of EU Reg. No. 952/2013 (Union Customs Code)).

Goods covered:

This Additional Procedure Code must be used when declaring goods in the context of trade with Special Fiscal Territories or territories with which the EU has formed a Customs Union.

Conditions for use:

F15 must be used to identify:

Goods entering the UK from a Special Fiscal Territory or territory with which the EU has formed a Customs Union
Goods are being onward dispatched to a Special Fiscal Territory or territory with which the EU has formed a Customs Union
Wherever the goods are declared with code ‘CO’ in DE 1/1 (Declaration Type)
Wherever an H5 declaration category data set is used.

Restrictions on usage:

When goods are moving in excise duty suspense, F06 must also be declared with F15 in DE 1/11 (Additional Procedure Code).

Additional Procedure Code F15 cannot be used with Entry in Declarant’s Records (EIDR) where the Procedure Code entered in DE 1/10 begins with (Requested Procedures) 01, 07 or 42.

Notices:

—

Specific fields in the declaration/notes on completion:

—

Security required:

—

VAT:

—

Excise:

—

Post clearance action:

—

Notes:

Additional Procedure Code F15 can only be used with Requested and Previous Procedure codes (DE 1/10): 01 00, 01 21, 01 51, 01 53, 01 54, 01 71, 01 78, 07 00, 07 51, 07 53, 07 71, 07 78, 40 00, 40 51, 40 53, 40 71, 40 78, 42 00, 42 21, 42 51, 42 53, 42 71, 42 78, 51 00, 51 51, 51 53, 51 71, 51 78, 53 00, 53 51, 53 53, 53 71, 53 78, 61 10, 61 22, 61 23, 61 31, 71 00, 71 10, 71 22, 71 23, 71 51, 71 53, 71 71, 71 78.

Additional documents needed:

—

Question 10

F21: Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that state

Accepted Answer

Description of procedure:

Claims to relief from import duties with simultaneous release for free circulation and home use of:

Products of sea-fishing and other products,
Taken from the sea outside the territorial waters of the EU
By vessels solely registered or recorded in a Member State and flying the flag of that Member State.

Goods covered:

Products of sea-fishing and other products taken from the sea outside the EU by a vessel registered in an EU member state

Conditions for use:

The goods must have been removed from the sea by a vessel which is solely registered and flying the flag of the Member State of registration. Proof of the customs status of the goods must comply with Commission Delegated Regulation (EU) No. 2015/2446, Article 130.

Restrictions on usage:

Cannot be used with Entry in Declarants’ Records (EIDR) where a licence or certificate is required at the time the imported goods are released to free circulation.

Notices:

—

Specific fields in the declaration/notes on completion:

—

Security Required:

—

VAT:

VAT is not relieved by this Additional Procedure Code.

Excise:

—

Post clearance action:

—

Notes:

Additional Procedure Code F21 provides relief from import duty only.

Additional Procedure Code F21 can only be used with Requested and Previous Procedure codes (DE 1/10): 01 00, 01 71, 01 78, 40 00, 40 71, 40 78, 4200, 42 71, 42 78.

Additional documents needed:

—

Question 11

F22: Exemption from import duties of products obtained from products of sea fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union on board factory-ships registered or recorded in a Member State and flying the flag of the state

Accepted Answer

Description of procedure:

Claims to relief from import duties with simultaneous release for free circulation and home use of:

Products of sea-fishing and other products,
Taken from the sea outside the territorial waters of the EU
By factory-ships solely registered or recorded in a Member State and flying the flag of that Member State.

Goods covered:

Products of sea-fishing and other products taken from the sea outside the EU by factory ships registered in an EU member state

Conditions for use:

The goods must have been removed from the sea by a factory-ship which is solely registered and flying the flag of the Member State of registration. Proof of the customs status of the goods must comply with Commission Delegated Regulation (EU) No. 2015/2446, Article 130.

Proof of the customs status of the goods must comply with Commission Delegated Regulation (EU) No. 2015/2446, Article 130.

Restrictions on usage:

Cannot be used with Entry in Declarants’ Records (EIDR) where a licence or certificate is required at the time the imported goods are released to free circulation.

Notices:

—

Specific fields in the declaration/notes on completion:

—

Security required:

—

VAT:

VAT is not relieved by this Additional Procedure Code

Excise:

—

Post clearance action:

—

Notes:

Additional Procedure Code F22 provides relief from import duty.

Additional Procedure Code F22 can only be used with Requested and Previous Procedure codes (DE 1/10): 01 00, 01 71, 01 78, 40 00, 40 71, 40 78, 42 00, 42 71, 42 78.

Additional documents needed:

—

Question 12

F44: Inward Processing; customs debt under Article 86(3) of the Code

Accepted Answer

Description of procedure:

Processed products placed under or removed from Inward Processing, where the import duty calculation is determined in accordance with Article 86(3) and Article 205(2) of EU Reg. No. 952/2013 (UCC).

Goods covered:

Goods placed under or removed from inward processing where the customs debt is incurred on the basis of Article 86(3) customs debt rules as laid down in EU Reg. No. 952/2013.

Conditions for use:

Additional Procedure Code F44 may only be declared where expressly stated in the Inward Processing authorisation.

Restrictions on usage:

Additional Procedure Code F44 may not be used on the diversion to Free Circulation declaration unless F44 was also quoted on the original declaration (in DE 1/11 (Additional Procedure Code)) placing the goods under IP.

Notices:

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

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI codes may be required:

Coverage	AI statement code	Details to be declared
Use with A.86(3) UCC debt rules only: Declaration that the IP authorisation holder is using the Article 86(3) EU Reg. No. 952/2013 (UCC) customs debt rules.	GEN86	Enter ‘Article 86(3)’
On release to free circulation only: Duty calculation override Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure.	OVR01	Enter ‘Duty Override claimed’ followed by a plain text description of the reason for the override. For example: Duty override claimed Inward Processing

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

On release to free circulation only:

Inward Processing declarations where Article 86(3) UCC customs debt rules are being used:

Enter:

Document code	Document identifier:	Document status
9WKS	Reference number of the commercial records detailing the duty calculation	the document status code as AC, AE, AF, AG, AP, AS, AT, JA, JE, or JP as appropriate

Security required:

—

VAT:

—

Excise:

—

Post clearance action:

—

Notes:

If goods are subject to Anti-Dumping Duty when they are declared to Inward Processing procedure, this additional procedure code must be used.

Additional Procedure Code F44 can only be used with Requested and Previous Procedure codes (DE 1/10): 01 51, 01 54, 07 51, 07 54, 40 51, 40 54, 42 51, 42 54, 44 51, 44 54, 51 00, 51 11, 51 21, 51 51, 51 53, 51 54, 51 71, 51 78, 53 51, 53 54, 6111, 71 51, 71 54.

Additional documents needed:

—

Question 13

F45: Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC (*))

Accepted Answer

Description of procedure:

Simultaneous release for free circulation and/ or home use where an exemption from import VAT is claimed in specific circumstances.

Goods covered:

The application of VAT relief to eligible goods in the DE 1/11 C-Series Additional Procedure Code reliefs.

Conditions for use:

F45 may only be used to claim import VAT relief when the C-series code specifically permits the use of code F45 in DE 1/11.

Restrictions on usage:

Additional Procedure Code F45 may not be used to claim import VAT relief where not expressly stated in the relevant C-series DE 1/11 Additional Procedure Code.

Additional Procedure Code F45 may only be used with Simplified Declaration Procedure (SDP) and Entry in Declarant’s Records (EIDR) where the C-series Additional Procedure Code permits use with these declaration types.

If the C-series Additional Procedure Code being declared in partnership with F45 does not permit use with SDP or EIDR, Additional Procedure Code F45 is also prohibited for that goods treatment.

Please refer to the notes at the end of this Additional Procedure Code for restrictions relating to the use of F45 with Declaration Category I1 B&E (occasional use) data sets.

Notices:

Please see Appendix 2: DE 1/11: Additional Procedure Codes C-Series for details of the applicable notices.

Specific fields in the declaration/notes on completion:

—

Security required:

—

VAT:

—

Post clearance action:

—

Notes:

Declaration Category I1 B&E (occasional use) data set.

Additional declaration type B or E may be eligible for use with this Additional Procedure Code.

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

Additional Declaration Type B or E may only be used with Additional Procedure Code F45, where the Procedure Code (DE 1/10) notes specifically allow.

Additional Procedure Code F45 may only be used with a Declaration Category I1 B&E (occasional use) data set where the following conditions are met:

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

Code F45 may not be used unless Additional Procedure Code C30 is also entered on the goods item:

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

Additional Procedure Code F45 can only be used with Requested and Previous Procedure codes (DE 1/10): 40 00, 40 51, 40 53, 4054, 40 71, 40 78.

Additional documents needed:

—

Question 14

F47: Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings

Accepted Answer

Description of procedure:

Northern Ireland (NI):

Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Union Customs Code (Regulation No. (EU) 952/2013 and Article 228 of Regulation No. (EU) 2015/2447.

Great Britain (GB):

Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Taxation (Cross-border Trade) Act 2018 (TCTA 2018), Schedule 1(7) and (8).

Goods covered:

Where a consignment is made up of goods falling within different tariff subheadings, the declarant may opt for the import duty be charged on the whole consignment on the basis of the tariff subheading for the goods which are subject to the highest rate of import duty.

Subject to the conditions and restrictions stated below, goods may be grouped on the declaration as a single goods item declared using the commodity code that attracts the highest duty rate.

Permitted Import Movements:

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

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

Conditions for use:

General Conditions:

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

The use of this Additional Procedure Code constitutes a legal declaration that the following conditions for grouping will be complied with:

all goods being grouped are exempt or eligible for a waiver from prohibitions, restrictions and licensing requirements
the grouped goods will be declared under the commodity code that attracts the highest duty rate
where grouped goods are eligible for preference, they are declared at the highest preferential duty rate applicable
all grouped goods are eligible to be declared for the Procedure Code (DE 1/10) being used
all grouped goods meet the terms and conditions for any other Additional Procedure Codes (DE 1/11) declared
evidence must be held and made available to customs on request demonstrating compliance with the terms and conditions of the Additional Procedure Code
a detailed breakdown of the goods being grouped must be held in the commercial records and will be subject to audit

Grouping Variable Duty Rate Goods (specific duty):

Variable Duty Rate goods may be grouped providing the following conditions are met:

Goods subject to the same measurement unit (Regulation No. (EU) 2015/2447, article 228(1)/ TCTA 2018, Schedule 1(8)):

Where goods are subject to a variable duty rate and the same measurement units applies to all the goods being grouped (e.g. the duty is calculated on litres for all the grouped goods) then the commodity code subject to the highest rate of specific duty must be used.

Goods subject to different measurement units (Regulation No. (EU) 2015/2447, article 228(2)) TCTA 2018, Schedule 1(8):

Where goods are subject to a variable duty rate and different measurement units apply, then the commodity code that attracts the highest specific duty rate must be identified for each separate measurement unit that applies to the goods.

The duty must then be calculated (OVR01 is not required unless specified by another Procedure Code, Additional Procedure Code or AI statement) for each type of measurement unit applicable and applied to the customs value to identify the ad valorem duty for each item. The highest ad valorem duty rate will then be charged on the whole consignment. For example, where a consignment is made up of an item subject to a duty of £2 per litre and another item subject to a duty of £3 per kg, calculate the total duty applicable on each item by multiplying rate by the measure (e.g. £2 per litre multiplied by the number of litres and £3 per kg by the number of kgs). Then divide each respectively by the customs value of the item in question to get the ad valorem duty for each item (e.g. if there are 10 litres at £2 per litre and the item value is £100 divide 20 by 100 to get an ad valorem duty of 20% and if there are 20kgs at £3 per kg and the item value is £600 divide 60 by 600 to get an ad valorem duty of 10%). Duty would then be charged on the whole consignment, this being the highest ad valorem duty.

The quantity of goods being imported must then be converted into the single measurement unit type that applies to the chosen commodity code (for example, the commodity code is calculated in litres, all quantities must be converted to litres).

Grouping variable rate and ad valorem duty rate goods (Regulation No. (EU) 2015/2447, article 228(3))/ TCTA 2018, Schedule 1(8):

For consignments being grouped where some goods attract an ad valorem duty rate and some are subject to a variable rate (specific duty):

the highest rate of duty for the goods subject to a standard ad valorem rate must be identified
the highest specific duty must be identified for the goods subject to a variable rate
the specific duty must be converted into an ad valorem duty (see above) — OVR01 is not required unless specified by another Procedure Code, Additional Procedure Code or AI statement
the commodity code selected must then be the item subject to the highest rate of either: the converted specific duty or the standard ad valorem rate goods

NI Specific Conditions:

For grouped goods being imported into Northern Ireland, the following additional conditions must be met:

Goods may only be grouped across different origins where the following conditions are met:

goods are moving between GB and NI
NIDOM and NIREM are both declared in DE 2/2
goods are not claiming preference or quota

GB Specific Conditions:

—

General Restrictions:

Where a product does not meet the conditions and restrictions detailed in this Additional Procedure Code, it may not be declared under a grouped commodity code. That item must be declared as a separate goods item on the declaration.

Goods may not be grouped:

for goods being imported into GB and NI (the goods must be declared on separate customs declarations)
where Common Agricultural Policy (CAP) applies
where claims to quota are being made
goods ineligible for preference must not be grouped with goods eligible for preference
where the goods are subject to anti-dumping duty
where they are subject to licences or restrictions and are not eligible for an exemption
which do not all meet the terms and conditions of the procedures and treatments to which they are being declared

This Additional Procedure Code may not be used to enter or remove goods from a Special Procedure.

F47 may only be used:

to group excise goods when Additional Procedure Code ‘1EB’ is also declared in DE 1/11 for GB-NI movements only
with declaration category H7 where Additional Procedure Code ‘1H7’ is also declared in DE 1/11

NI Specific Restrictions:

Goods may not be grouped as a single goods item on the declaration where all the items being grouped do not have the same status:

RoW goods cannot be grouped with UK domestic status goods.
where GB to NI movements contain a mixture of ‘At Risk’ and not ‘At Risk’ goods these cannot be grouped into a single goods item. Any ‘At Risk’ goods must be declared as a separate item on the declaration from the not ‘At Risk’ goods

Goods may not be grouped across different origins (i.e., GB origin and RoW origin, different RoW origins e.g., US and Canada):

where NIIMP is declared in DE 2/2
where goods are at risk of moving on to the EU
preference or quota is being claimed

GB Specific Restrictions:

Goods may not be grouped across different origins (i.e., GB origin and RoW origin, different RoW origins e.g., US and Canada).

Specific fields in the declaration/notes on completion:

Additional information (DE 2/2):

Enter, as appropriate:

Coverage	AI statement code	Details to be declared
Grouped goods subject to a variable duty rate where different measurement units apply to the goods (NI: Regulation No. (EU) 2015/2447, article 228(2), GB: TCTA 2018, Sch. 1)	MU177	Mixed measurement units
Grouped goods subject to a variable duty rate where the same measurement unit applies to all the goods (NI: Regulation No. (EU) 2015/2447, article 228(1), GB: TCTA 2018, Sch. 1)	VR177	Variable
Grouped goods subject to a mixture of a variable and standard ad valorem duty rates (NI: Regulation No. (EU) 2015/2447, article 228(3), GB: TCTA 2018, Sch. 1)	VS177	Variable and standard

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

For provision of an audit trail reference to the commercial records to evidence the detailed breakdown of the grouped commodities, enter:

Document code	Description and Usage of Code	Details to be entered
9WKS	Reference to commercial records to support detailed breakdown of goods, Tariff subheadings and duty rates applicable	Enter a reference number that can be used to provide an audit trail to the detailed information within the commercial records providing a breakdown of the grouped goods. Use one of the following status codes (see document status codes for harmonised declarations for definitions): AE, AP, GE, JE, JP, LE, LP, UE.

Security required:

—

Excise:

Excise goods may only be grouped for GB-NI movements where 1EB is also declared in DE 1/11. Goods must meet the additional conditions and restriction of 1EB in order to be eligible for grouping.

VAT:

Where at least one item is liable to a positive VAT rate, the highest VAT rate applicable must be entered on the declaration, where applicable, in DE 6/17. Where goods are declared with codes VATE, VATR or VATZ, all goods must be eligible to claim that VAT rate.

Post clearance action:

—

Notes:

Additional Procedure Code F47 can only be used with Requested and Previous Procedure Code (DE 1/10):

0100
0700 — may only be used in conjunction with 1EB for goods moving under excise duty suspense from GB-NI, it cannot be used for RoW imports
4000
4200 — goods cannot be grouped where they are being declared to Onward Supply Relief for delivery to more than one EU customer (please note Procedure Code 4200 only applies in NI)
6110 and 6123 — goods cannot be grouped where they are being declared for removals from Customs Warehousing

Where goods are declared with NIAID in DE 2/2, the applicable tariff will be waived up to the legal Declarant’s subsidy limit. As the goods are declared as a single item under the highest tariff rate, using grouping may use up the available subsidy limit more quickly.

Please note: It is the legal Declarant’s responsibility to keep track of their available subsidy limit.

Additional documents needed:

Evidence must be held and made available to customs on request demonstrating compliance with the terms and conditions of the Additional Procedure Code. A detailed breakdown of the goods being grouped must be held in the commercial records and will be subject to audit.

Declaration Category H7

This Additional Procedure Code may be used with declaration category H7. This requires use of Additional Procedure Code ‘1H7’ in DE 1/11 in addition to Additional Procedure Code F47.

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

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

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

Additional Procedure Code F47 may only be used with a Declaration Category I1 B&E (occasional use) data set where the following conditions are met:

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

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

Question 15

F48: Claim under special scheme for distance sales of goods imported from third countries or third territories (Title XII Chapter Section 4 Directive 2006/112/EC) (Import One Stop Shop (IOSS))

Accepted Answer

Description of procedure:

For distances sales of goods imported from third territories or third countries on which VAT is declared under this special scheme (IOSS), the VAT shall become chargeable at the time of supply. The goods shall be regarded as having been supplied at the time when the payment has been accepted.

Goods covered:

Simultaneous release of RoW goods for free circulation and home use in NI where import VAT has already been collected under the Import One Stop Shop (IOSS) scheme for Business to Customer movements only, with an intrinsic value of less than £135.

Permitted Import Movements:

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

Rest of the World (RoW) to NI

Conditions for use:

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

Use of the Additional Procedure Code constitutes a declaration that:

The supplier is registered for IOSS.
The VAT has been accounted for by the supplier under the IOSS scheme.
The goods do not exceed £135 intrinsic value (in total).
The item price declared in DE 4/14 must be declared in Sterling (GBP)
The consignment(s) is being dispatched direct from RoW to NI.
All goods meet the terms and conditions for any other DE 1/11 Additional Procedure Codes declared.

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

This Additional Procedure Code may be used in conjunction with:

H7 data set where Additional Procedure Code ‘1H7’ is also declared in DE 1/11 and its requirements have been met.
Additional Procedure Code C07 where the conditions of its use have been met.

Restrictions on usage:

Additional Procedure code cannot be used:

Where VAT is being accounted for using PVA or OSR.
For goods whose intrinsic value exceeds £135.
For goods intended for another customs relief of regime.
For goods in Customs Duty and Suspense.
Where the supplier is not registered for IOSS.
Where the VAT has not been accounted for at the time of supply under the IOSS scheme.
For Business to Business or Customer to Customer movements
For RoW to GB or GB to NI movements.
For excise goods.

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

Notices:

—

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

The following AI code is required:

Coverage	AI statement code	Details to be declared
Goods must be dispatched direct from RoW to NI	NIIMP	Leave blank

Additional fiscal references identification number (DE 3/40):

Enter:

Role code	Identifier
FR5 required at header level	The IOSS ID number of the supplier at header level.

DE 3/40 does not require completion on an I1C&F. It is required on a standard declaration or a supplementary declaration.

Security required:

—

VAT:

The supplier must be registered for IOSS and the VAT must be accounted for at the time of supply under the IOSS scheme.

Excise:

Excise goods are not permitted under IOSS.

Post clearance action:

—

Notes:

Additional Procedure Code F48 can only be used with Requested and Previous Procedure code (DE 1/10): 4000.

Additional documents needed:

—

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Notes:

General declaration completion notes:

F01: Relief from import duties for returned goods (Article 203 of the Code)

Description of procedure:

Goods covered:

Conditions for use:

Restrictions on usage:

Notices:

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

Security required:

VAT:

Excise:

Post clearance action:

Notes:

Additional documents needed:

F02: Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)

Description of procedure:

Goods covered:

Conditions for use:

Restrictions on usage:

Notices:

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

Security required:

VAT:

Excise:

Post clearance action:

Notes:

Additional documents needed:

F03: Relief from import duties for returned goods (Special circumstances provided for in Article 158(2) of Delegated Regulation (EU) 2015/2446 repair or restoration)

Description of procedure:

Goods covered:

Conditions for use:

Restrictions on usage:

Notices:

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

Security required:

VAT:

Excise:

Post clearance action:

Notes:

Additional documents needed:

F04: Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure (Article 205(1) of the Code)

Description of procedure:

Goods covered:

Conditions for use:

Restrictions on usage:

Notices:

Specific fields in the declaration/notes on completion:

Additional Information (DE 2/2):

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

Security required:

VAT:

Excise:

Post clearance action:

Notes:

Additional documents needed:

F05: Relief from import duties and from VAT for returned goods (Art. 203 of the Code and Art. 143(1)(e) (Directive 2006/112/EC)

Description of procedure:

Goods covered:

Conditions for use:

Restrictions on usage:

Notices:

Specific fields in the declaration/notes on completion:

Additional information (DE 2/2):

Security required:

VAT:

Excise:

Post clearance action:

Notes:

Additional documents needed:

F06: A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC

Description of procedure:

Goods covered:

Conditions for use:

Restrictions on usage:

Notices: