Group 3: Parties
Published 10 January 2025
© Crown copyright 2025
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This publication is available at https://www.gov.uk/government/publications/simplified-process-for-internal-market-movements-spimm-or-uk-carrier-ukc-scheme-customs-declaration-service-data-element-completion-guide/group-3-parties
This guidance is for information purposes only and cannot be used until the Simplified Process for Internal Market Movements (SPIMM) has been launched.
DE 3/1 Exporter
| Declaration Categories | Field format | Number of occurrences at header level | Number of occurrences at item level |
|---|---|---|---|
| H8 and I1 C&F | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
1x | 1x |
If a recognised GB or XI EORI is held it must be declared in DE 3/2. DE 3/1 must be left blank where an EORI is provided in DE 3/2.
All Declaration Categories
Enter the Exporter’s full name, address and postcode in DE 3/1.
The Exporter is defined as the party responsible for the exportation of the goods from Great Britain (GB) to Northern Ireland (NI) (the party named in the transport contract).
Name and address
In DE 3/1 enter the full name and address of the exporter, including the postcode.
If more than two parties are involved in the exportation of a goods item to NI, the party consigning the goods should be declared as the Exporter.
Notes
If there is only one exporter for the entire shipment, then the exporter details are to be supplied at header level.
Where individual goods items have different exporters, then:
- Additional Information (AI) Code 00200 must be entered in each of the Name, Street, City and Postcode fields at header level in DE 3/1
- AI Code 00200 is to be completed in DE 2/2 as per the instructions in Additional Information (AI) Codes for DE 2/2
- the individual exporter’s details must be supplied at item level (one exporter per item)
DE 3/2 Exporter Identification Number
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| H8 and I1 C&F | an..17 | 1x | 1x |
If a recognised GB or XI EORI is held it must be declared in DE 3/2. DE 3/1 must be left blank where an EORI is provided in DE 3/2.
All Declaration Categories
Enter the Exporter’s EORI number in DE 3/2.
The Exporter is defined as the party responsible for the exportation of the goods from Great Britain (GB) to Northern Ireland (NI) (the party named in the transport contract).
Notes
If there is only one exporter for the entire shipment, then the exporter details are to be supplied at header level.
DE 3/15 Importer Name and address
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| H8, I1 C&F, C21i and C21i EIDR NOP | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
1x | NA |
DE 3/15 is mandatory where a GB EORI is provided in DE 3/16.
Where one of the following Procedure Codes (PCs) are declared in DE 1/10, the Name and address entered in DE 3/15 must be that of the UK Internal Market Scheme (UKIMS) authorised party:
- 0006
- 0007
- 0700
- 0751
- 0771
- 0778
- 4051
- 4071
- 4078
Where PC 0024 is declared in DE 1/10, the Name and address entered in DE 3/15 must be that of the UK Carrier (UKC) Scheme authorised party.
All Declaration Categories
—
Name and address
Enter the full name and address of the importer, including the postcode, in DE 3/15.
The Importer Name and address is mandatory in DE 3/15 where a GB EORI is declared in DE 3/16.
The importer is the party who makes, or on whose behalf, an import declaration, Customs Clearance Request (CCR) or Entry in Declarant’s Records (EIDR) Notification of Presentation (NOP) is made. This must be the UKIMS or UKC authorised party.
Notes:
The importer may only be declared once at header level.
The only instance where DE 3/15 and DE 3/16 are both required to be completed when using SPIMM or UK Carrier (UKC) Scheme is when a GB EORI has been declared in DE 3/16.
DE 3/15 must be left blank where an XI EORI is provided in DE 3/16.
A GB EORI is permitted in DE 3/16 only when the UKIMS or UKC Scheme authorisation is held against the GB EORI of the importer. In no other circumstances may a GB EORI be declared in DE 3/16. Failure to declare the EORI of the UKIMS or UKC Scheme authorisation holder in DE 3/16 will lead to the declaration being rejected.
The instances in which a GB EORI is permitted does not affect the requirement to be established in NI.
Importer Establishment
The importer declared in DE 3/16 and DE 3/15 must be established in NI except where:
- the holder of the UKIMS or UKC Scheme authorisation being used to make SPIMM declaration, CCR or EIDR NOP is not established in NI:
- where the UKIMS or UKC Scheme authorisation holder declared is not established in NI, an indirect representative established in NI must be used and code ‘3’ must be declared in DE 3/21
- an exemption applies under Regulation (EU) No. 952/2013 (Article 170) and/or Regulation (EU) No. 2015/2446 (Articles 5 and 6) or a CCR is being submitted:
- where the importer is exempt from being established in NI, an indirect representative does not have to be appointed
Removals from Customs Warehouses (CW), Free Zones (FZ) and Freeport (FP) Customs Sites
When goods are being removed from a private CW and the UKIMS and CW authorisation are held against EORIs with different prefixes (GB or XI), the EORI of the UKIMS authorisation holder must be entered in DE 3/16 in all instances.
For example, if the UKIMS authorisation is held by the GB EORI of the importer, but the CW authorisation is held by the XI EORI, the EORI of the UKIMS authorisation holder must be declared in DE 3/16 and the EORI of the CW authorisation holder must be entered in DE 3/18 or DE 3/20.
Failure to declare the EORI of the UKIMS authorisation holder in DE 3/16 will lead to the declaration being rejected.
When goods are being removed from a NI FZ or FP Customs Site and the UKIMS and FZ or FP business authorisation are held against EORIs with different prefixes (GB or XI), the EORI of the UKIMS authorisation holder must be entered in DE 3/16 in all instances. For example, the UKIMS authorisation is held by the GB EORI of the importer, but the FZ or FP business authorisation is held by the XI EORI, the EORI of the UKIMS authorisation holder must be declared in DE 3/16 and the EORI of the FZ or FP business authorisation holder must be entered in DE 3/18 or DE 3/20.
Failure to declare the EORI of the UKIMS authorisation holder in DE 3/16 will lead to the declaration being rejected.
Import VAT
An online Monthly Postponed Import VAT Statement (MPIVS) will not be generated when an H8 declaration is made. In the absence of an MPIVS, a copy of the declaration will need to be kept as evidence of the importation for Postponed VAT Accounting (PVA) purposes.
DE 3/16 Importer Identification Number
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| H8, I1 C&F, C21i and C21i EIDR NOP | an..17 | 1x | NA |
This Data Element (DE) is mandatory in all instances.
Where one of the following Procedure Codes (PCs) are declared in DE 1/10, the EORI number entered in DE 3/16 must be that of the UKIMS authorised party:
- 0006
- 0007
- 0700
- 0751
- 0771
- 0778
- 4051
- 4071
- 4078
Where PC 0024 is declared in DE 1/10, the EORI number entered in DE 3/16 must be that of the UK Carrier (UKC) Scheme authorised party.
DE 3/15 is mandatory where a GB EORI is provided in DE 3/16.
All Declaration Categories
Enter the Importer’s GB or XI EORI.
The Importer can only be declared once at header level.
DE 3/15 must be left blank where an XI EORI is provided in DE 3/16.
The Importer Name and address is mandatory in DE 3/15 where a GB EORI is declared in DE 3/16.
The Importer is the party who makes, or on whose behalf, an import declaration, CCR or EIDR NOP is made. This must be the UKIMS or UKC authorised party.
Notes
The Importer may only be declared once at header level.
The only instance where DE 3/15 and DE 3/16 are both required to be completed when using SPIMM or UKC is when a GB EORI has been declared in DE 3/16.
DE 3/15 must be left blank where an XI EORI is provided in DE 3/16.
A GB EORI is permitted in DE 3/16 only when the UKIMS or UKC Scheme authorisation is held against the GB EORI of the Importer. In no other circumstances may a GB EORI be declared in DE 3/16. Failure to declare the EORI of the UKIMS or UKC Scheme authorisation holder in DE 3/16 will lead to the declaration being rejected.
The instances in which a GB EORI is permitted does not affect the requirement to be established in NI.
Importer Establishment
The Importer declared in DE 3/16 and DE 3/15 must be established in NI except where:
- The holder of the UKIMS or UKC Scheme authorisation being used to make SPIMM declaration, CCR or EIDR NOP is not established in NI:
- Where the UKIMS or UKC Scheme authorisation holder declared is not established in NI, an indirect representative established in NI must be used and code ‘3’ must be declared in DE 3/21
- An exemption applies under Regulation (EU) No. 952/2013 (Article 170) and/or Regulation (EU) No. 2015/2446 (Articles 5 and 6) or a CCR is being submitted:
- Where the importer is exempt from being established in NI, an indirect representative does not have to be appointed
Removals from Customs Warehouses (CW), Free Zones (FZ) and Freeport (FP) Customs Sites:
When goods are being removed from a private CW and the UKIMS and CW authorisation are held against EORIs with different prefixes (GB or XI), the EORI of the UKIMS authorisation holder must be entered in DE 3/16 in all instances.
For example, if the UKIMS authorisation is held by the GB EORI of the importer, but the CW authorisation is held by the XI EORI, the EORI of the UKIMS authorisation holder must be declared in DE 3/16 and the EORI of the CW authorisation holder must be entered in DE 3/18 or DE 3/20.
Failure to declare the EORI of the UKIMS authorisation holder in DE 3/16 will lead to the declaration being rejected.
When goods are being removed from a NI FZ or FP Customs Site and the UKIMS and FZ or FP business authorisation are held against EORIs with different prefixes (GB or XI), the EORI of the UKIMS authorisation holder must be entered in DE 3/16 in all instances.
For example, the UKIMS authorisation is held by the GB EORI of the importer, but the FZ or FP business authorisation is held by the XI EORI, the EORI of the UKIMS authorisation holder must be declared in DE 3/16 and the EORI of the FZ or FP business authorisation holder must be entered in DE 3/18 or DE 3/20.
Failure to declare the EORI of the UKIMS authorisation holder in DE 3/16 will lead to the declaration being rejected.
Import VAT
An online Monthly Postponed Import VAT Statement (MPIVS) will not be generated when an H8 declaration is made. In the absence of an MPIVS, a copy of the declaration will need to be kept as evidence of the importation for Postponed VAT Accounting (PVA) purposes.
DE 3/18 Declarant Identification Number
| Declaration Categories | Field format | Number of occurrences at header level | Number of occurrences at item level |
|---|---|---|---|
| H8, I1 C&F, C21i and C21i EIDR NOP | an..17 | 1x | NA |
This Data Element (DE) is mandatory in all instances.
All Declaration Categories
Enter the identification number (GB or XI EORI) of the Declarant in DE 3/18.
Notes
This Data Element (DE) may only be declared once at header level.
A GB EORI is only permitted in DE 3/18 where the Declarant is also the special procedure authorisation holder and is diverting goods to Free Circulation that were previously entered to a special procedure prior to the introduction of XI EORIs in CDS.
In no other circumstances may a GB EORI be declared in DE 3/18. An XI EORI is required in all other instances. The instances in which a GB EORI may be declared in DE 3/18 does not affect the requirement for establishment in Northern Ireland (NI).
Representation
Where an Importer (DE 3/15 or DE 3/16) appoints a representative to submit the declaration, CCR or EIDR NOP on their behalf the representative’s details must be declared in:
- DE 3/18 (Declarant) if the representative is submitting the declaration
- DE 3/20 (Representative) if the representative has appointed a sub-agent to submit the declaration. The sub-agent’s details must be entered in DE 3/18
Self-representation
Where self-representation is used:
- the details entered in the Declarant (DE 3/18) and Importer (DE 3/16) data elements must be the same
- Additional Information (AI) code ‘00500’ must be declared in DE 2/2
- DE 3/20 and DE 3/21 (Representative) should be left blank
- the Importer must declare the GB or XI EORI that holds the UKIMS or UK Carrier (UKC) Scheme authorisation in DE 3/16
Self-representation cannot be used if the Importer declared in DE 3/15 and/or DE 3/16 is not established in NI.
Simplified Procedures Indirect Representatives:
Where a sub-agent is completing a:
- Simplified Declaration (Additional Declaration Types C or F in DE 1/2).
- Entry in Declarant’s Records Notification of Presentation (EIDR NOP) (Additional Declaration Types J or K in DE 1/2) and/or
- Supplementary Declarations (Additional Declaration Types Y or Z in DE 1/2)
on behalf of a SDP, EIDR or UKIMS EIDR trader who is authorised for simplified procedures as an indirect representative, then:
- the Importer holding the UKIMS or UKC authorisation must be declared in DE 3/16 (Importer)
- the sub-agent’s identity must be entered in DE 3/18 (Declarant’s Identity) and
- the identity of the authorised trader for SDP, EIDR or UKIMS EIDR (the Indirect Representative) must be entered in DE 3/20 (Representative’s Identification Number)
Declarant Establishment
The party being declared in DE 3/18 must be established in NI, except where either:
- an exemption applies under Regulation (EU) No. 952/2013 (Article 170) and/or Regulation (EU) No. 2015/2446 (Articles 5 and 6)
- a Customs Clearance Request (CCR) is being submitted (unless self-representation is being used)
- a sub-agent is being used to submit the declaration
- a customs representative established in NI is being used and acts on behalf of persons who are not required to be established
DE 3/20 Representative Identification Number
| Declaration Categories | Field format | Number of occurrences at header level | Number of occurrences at item level |
|---|---|---|---|
| H8, I1 C&F, C21i and C21i EIDR NOP | an..17 | 1x | NA |
A Representative should only be declared to CDS where, the Representative (party who will be responsible for the customs formalities), differs from the Declarant declared in DE 3/18.
All Declaration Categories
Enter the EORI number of the Representative (as defined in Article 18 of the Union Customs Code, Regulation (EU) No. 952/2013) in DE 3/20 where required.
This data element may only be declared once at header level.
Representation
Where an Importer (DE 3/15 or DE 3/16) appoints a representative to submit the declaration, CCR or EIDR NOP on their behalf the representative’s details must be declared in:
- DE 3/18 (Declarant) if the representative is submitting the declaration.
- DE 3/20 (Representative) if the representative has appointed a sub-agent to submit the declaration. The sub-agent’s details must be entered in DE 3/18
If the importer has empowered the representative to act in a direct capacity, they must enter code ‘2’ in DE 3/21 (Representative Status Code).
If the importer has empowered the representative to act in an indirect capacity, they must enter code ‘3’ in DE 3/21 (Representative Status Code).
Representative establishment
Where the representative is being declared in DE 3/20, they must be established in Northern Ireland (NI) except where they are acting on behalf of persons who are not required to be established due to either:
- an exemption applying under Regulation (EU) No. 952/2013 (Article 170) and/or Regulation (EU) No. 2015/2446 (Articles 5 and 6)
- a Customs Clearance Request (CCR) being submitted
DE 3/21 Representative Status Code
| Declaration Categories | Field format | Number of occurrences at header level | Number of occurrences at item level |
|---|---|---|---|
| H8, I1 C&F, C21i and C21i EIDR NOP | n1 | 1x | NA |
Where self-representation is used, this Data Element (DE) must be left blank.
All Declaration Categories
Enter the relevant code showing the status of the representative:
| Code | Representation |
|---|---|
| 2 | Direct representation |
| 3 | Indirect representation |
Any person may appoint a representative (agent) to perform the acts and formalities laid down by customs rules.
Representation
Where an Importer (DE 3/15 or DE 3/16) appoints a representative to submit the declaration, CCR or EIDR NOP on their behalf the representative’s details must be declared in:
- DE 3/18 (Declarant) if the representative is submitting the declaration
- DE 3/20 (Representative) if the representative has appointed a sub-agent to submit the declaration
If the importer has empowered the representative to act in a direct capacity, they must enter code ‘2’ in DE 3/21 (Representative Status Code).
If the importer has empowered the representative to act in an indirect capacity, they must enter code ‘3’ in DE 3/21 (Representative Status Code).
Sub-agents
If a representative sub-contracts the completion of the declaration to a third party, the sub-agent submitting the declaration must declare their details in DE 3/18 (Declarant) and the details of the representative that employed them must be declared in DE 3/20 (Representative).
If the importer has empowered the representative to act in a direct capacity, the sub-agent must enter code ‘2’ in DE 3/21 (Representative Status Code).
If the importer has empowered the representative to act in an indirect capacity, the sub-agent must enter code ‘3’ in DE 3/21 (Representative Status Code).
The sub-agent does not have to be established in Northern Ireland (NI) in order to act as the submitter of the declaration.
Self-representation
Where self-representation is used:
- the details entered in the Declarant (DE 3/18) and Importer (DE 3/16) data elements must be the same
- Additional Information (AI) code ‘00500’ must be declared in DE 2/2
- DE 3/20 and DE 3/21 (Representative) should be left blank
- the Importer must declare the GB or XI EORI that holds the UKIMS or UK Carrier (UKC) Scheme authorisation in DE 3/16
Self-representation cannot be used if the Importer declared in DE 3/15 and/or DE 3/16 is not established in NI.
Representative establishment
Where Codes ‘2’ or ‘3’ are declared, the Declarant (DE 3/18) or Representative (where declared in DE 3/20) must be established in NI except where the customs representative acts on behalf of persons who are not required to be established within NI (for example Transit).
Where the Importer holding the UKIMS or UKC Scheme authorisation is not established in NI, an Indirect Representative who is established in NI must be used, and code ‘3’ must be declared in DE 3/21.
The instances in which a GB EORI is permitted does not affect the requirement for establishment in NI.
Notes
Use of Representatives or Agents to submit the declaration on the importer’s or legal declarant’s behalf
Article 5(15) of Council Regulation No. 952/2013 (Union Customs Code (UCC)) defines the legal declarant as the person lodging a customs declaration, EIDR NOP or Customs Clearance Request (CCR) in his or her own name or the person in whose name such a declaration, CCR or EIDR NOP is lodged.
Where the legal declarant (for example importer) is completing the declaration, CCR or EIDR NOP themselves under ‘self-representation’, they shall be liable for the content of all declarations, CCRs or EIDR NOPs being completed and submitted.
Article 18 of Regulation (EU) No. 952/2013 (UCC) permits customs representatives to be appointed to act on another person’s behalf. This representation may be:
- Direct: the representative acts in the name and of behalf of the other person. The liability rests with the original party (usually the importer). This is dependent on the representative holding appropriate evidence of their empowerment to act on behalf of the original party and can demonstrate that the original party’s instructions have been followed
- Indirect: the representative acts in their own name but on behalf of another person. The liability is held jointly and severally between both parties
Article 5(6) of Regulation (EU) No. 952/2013 (UCC)) defines a representative as any person appointed by another person to carry out the acts and formalities required under the customs legislation in his or her dealings with customs authorities.
A customs representative shall be established within NI, except where the customs representative acts on behalf of persons who are not required to be established within NI (for example Transit).
DE 3/37 Additional Supply Chain Actor(s) Identification Number
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| I1 C&F | Role code: a..3 + Identifier: an..17 |
99x | 99x |
This Data Element (DE) is optional and may be left blank.
All Declaration Categories
Where completed, enter the EORI number of the relevant party that fulfils the role listed in the table below.
This Data Element (DE) comprises of two components:
First Component: Role Code (a..3)
Enter the role code specifying their role in the supply chain.
The following parties can be declared:
| Role Code | Party | Description |
|---|---|---|
| CS | Consolidator | Freight forwarder combining individual smaller consignments into a single larger consignment (in a consolidation process) that is sent to a counterpart who mirrors the consolidator’s activity by dividing the consolidated consignment into its original components. |
| MF | Manufacturer | Party which manufactures goods. |
| FW | Freight Forwarder | Party undertaking forwarding of goods. |
| WH | Warehouse Keeper | Party taking responsibility for goods entered into a warehouse. |
Second component: Identification number of the party (an..17)
Enter the GB or XI EORI number of the relevant party.
Notes
Up to 99 separate instances may be declared in DE 3/37 at header level and item level.
DE 3/39 Holder of the Authorisation Identification Number
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| H8, I1 C&F, C21i and C21i EIDR NOP | Authorisation type code: an..4 + Identifier: an..17 |
99x | NA |
This Data Element (DE) is mandatory in all instances.
Declaration Categories H8, I1 C&F and C21i EIDR NOP only
Enter the GB or XI EORI number of the UKIMS authorisation holder against Authorisation Type Code ‘UKIM’ in DE 3/39 on the declaration or EIDR NOP.
Declaration Category C21i
Where Procedure Code (PC) 0006 or 0007 is declared in DE 1/10, enter the EORI number of the UKIMS authorisation holder against Authorisation Type Code ‘UKIM’ in DE 3/39 on the CCR.
Where PC 0024 is declared in DE 1/10, enter the EORI number of the UK Carrier (UKC) Scheme authorisation holder against Authorisation Type Code ‘PUKC’ in DE 3/39 on the CCR.
All Declaration Categories
This Data Element (DE) should be used to declare the EORI number against the appropriate Authorisation Type Code for each type of authorisation required in order to declare the goods to the customs procedure concerned.
This Data Element (DE) comprises two components.
First Component: Authorisation type code (an..4)
Enter the type of authorisation using the relevant code from Authorisation type codes for DE 3/39.
Second Component: Identifier (an..17)
Enter the GB or XI EORI number of the authorised party.
Notes
Up to 99 separate instances may be declared in DE 3/39 at header level.
Whilst DE 3/39 is header level only, it may not have to apply equally to all items on a customs declaration, CCR or EIDR NOP.
The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code. Authorisation type codes for DE 3/39 contains the list of codes to be declared for this Data Element ((DE) for example, SDE to be declared when Simplified Declaration Procedure (SDP) Regular Use is being used).
The Procedure Code (PC) and Additional Procedure Code (APC) completion instructions provide guidance on the Authorisation Type Codes expected to be used in specific circumstances for the procedure concerned. They are not a definitive guide however and should be read in conjunction with the full list provided in Authorisation type codes for DE 3/39.
The EORI numbers for the authorisation holders must have an XI country code prefix and relate to NI specific authorisations or approvals with the exception of:
- certain transit authorisations where a specific legal exemption applies under Taxation (Cross-Border Trade) Act (TCTA) 2018 or Regulation (EU) No. 952/2013 (Article 170) and/or Regulation (EU) No. 2015/2446 (Articles 5 and 6)
- goods entered to a special procedure prior to the introduction of XI EORIs in CDS which are now being diverted to Free Circulation (FC) and/or Home Use (HU)
- UKIMS authorisations and UKC Scheme authorisations
- excise authorisations and approvals
The circumstances in which a GB EORI is permitted in DE 3/39 do not affect the requirement for the importer declared in DE 3/16 to be the UKIMS or UKC Scheme authorisation holder. Failure to declare the EORI of the UKIMS or UKC Scheme authorisation holder in DE 3/16 will lead to the declaration being rejected.
DE 3/40 Additional Fiscal References Identification Number
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| H8 | Role code: an3 + VAT identification number: an..17 |
1x (PVA) | N/A |
This Data Element (DE) is mandatory when Additional Procedure Code (APC) A04 or 1VW are declared on an H8 in DE 1/11 on at least one goods item. This Data Element (DE) may not be used in any other circumstances.
All Declaration Categories:
Only one instance may be declared at header level in DE 3/40 for Postponed VAT Accounting (PVA). Whilst DE 3/40 is header level only it does not have to apply equally to all items on a customs declaration.
This Data Element (DE) consists of two components.
First Component: Role code (an3)
The role code, in component one, is optional and is only required if needed by the Declarant’s commercial software:
| Role Code | Party | Description |
|---|---|---|
| FR1 | Importer | The VAT registered importer in NI who is using PVA to account for the import VAT |
Second Component: VAT identification number (an..17)
The second component is mandatory where APC A04 or 1VW is declared in DE 1/11 on an H8 on at least one goods item.
The Value Added Tax identification number is structured as follows:
| Field | Content | Format |
|---|---|---|
| 1 | Country Code must be: GB or IM | a2 |
| 2 | Enter the VAT registration number of the Importer | an..15 |
Notes
Postponed VAT Accounting (PVA)
Postponed VAT Accounting may only be used on a declaration where the goods are being entered to home use following discharge from VAT only Inward Processing (IP) or removal from VAT only Customs Warehousing. APC A04 or 1VW must be declared in DE 1/11 on at least one goods item in order to be eligible to use PVA.
An online Monthly Postponed Import VAT Statement (MPIVS) will not be generated when an H8 declaration is made. In the absence of an MPIVS, a copy of the declaration will need to be kept as evidence of the importation for Postponed VAT Accounting (PVA) purposes.