Imports: customs procedure codes
Updated 15 April 2024
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This publication is available at https://www.gov.uk/government/publications/uk-trade-tariff-customs-procedure-codes/imports-customs-procedure-codes
If you are making a declaration using the Customs Declaration Service (CDS) follow the guidance in the UK Trade Tariff: volume 3 for CDS.
1. Imports: customs procedure codes
When an entry is made using the paperless entries environment, all supporting documentation must be retained at the trader’s commercial premises for audit purposes by customs. Retention for 4 years is needed by the Customs Trader (Accounts and Records) Regulation 1995.
The following codes should be used with Import and export: customs clearance request (C21) form at all locations with computerised inventory links. The numbers have been created to conform to the pattern of customs procedure codes (CPCs) but there’s no relation between the pairs of digits and the EU coding structure.
2. Customs procedure codes starting with 00
2.1 00 00 010
Goods covered
For use on Import and export: customs clearance request (C21) form at all locations with computerised inventory link. Reimported privately owned motor vehicles on which returned goods relief from duty and/or VAT is being claimed.
Notice
Specific fields in the declaration/notes on completion
-
Additional documents needed
Registration documents.
Import and export: re-importation of an unaccompanied private motor vehicle from outside the UK or EU (C179B) form (if needed).
Security needed
–
Additional information
–
VAT
Registered taxable persons – entry under this CPC is not appropriate.
Exempt Persons – entry under this CPC is a claim for returned goods relief from duty and/or VAT under Notice 3 in the case of a motor vehicle – the facts are to be declared with the entry and any necessary evidence produced.
Post clearance action
–
Notes
Normal trade re-importations are not appropriate to this code and should be entered under the following codes as appropriate:
- CPC 40 00 000
- 61 23 F01
- 61 00 F02
- 61 00 F03
- 61 00 F04
Vehicles which have had repairs, alterations or additions when abroad (other than running repairs) should be entered under the following codes as appropriate:
- CPC 40 00 000
- 61 23 F01
- 61 00 F02
- 61 00 F03
- 61 00 F04
If exempt persons cannot comply with the conditions of Notice 3 entry should be made under the following codes as appropriate:
- CPC 40 00 000
- 61 23 F01
- 61 00 F02
- 61 00 F03
- 61 00 F04
2.2 00 00 011
Goods covered
For use on form C21 at all locations with computerised inventory link, British government mail or British diplomatic bags, on which all charges are relieved.
Notice
–
Specific fields in the declaration/notes on completion
Box 37 must be 00 00 01.
Additional documents needed
Mail – no additional documents are needed.
Diplomatic bags – copy air waybill or bill of lading.
Security needed
–
Additional information
–
VAT
Goods entered to this code are relieved from VAT.
Post clearance action
-
Notes
–
2.3 00 00 020
For use on form C21 at all locations with computerised inventory link.
Goods covered
Temporarily imported:
- non-UK and non-EU registered motor vehicles, civil aircraft or pleasure craft for private or commercial transport use including normal spare parts, accessories and equipment accompanying them
- non-UK and non-EU pallets or containers entitled to relief from customs duties and/or import VAT under temporary admission (TA). Read more about loaded non-UK and non-EU pallets and containers.
For importation with relief being claimed on transfer of residence see CPC 00 00 04. For motor vehicles, civil aircraft or pleasure crafts temporarily imported for other uses such as for tests or exhibition. See ‘Additional documents needed’ section.
Notice
Notice 8: sailing your pleasure craft to and from the UK.
Notice 3001: customs special procedures for the Union Customs Code.
Specific fields in the declaration/notes on completion
-
Additional documents needed
No formal application for authorisation or customs declaration to claim relief under TA is needed for eligible non-UK and non-EU motor vehicles.
They can be released without further documentation, however for civil aircraft, sea-going vessels (for private or commercial transport use) or empty non-UK and non-EU containers/pallets:
- for private use of vehicles it is recommended that you complete a notice of arrival of a non-UK and non-EU private motor vehicle (C110), this form does not need to be presented for endorsement by HMRC – see the ‘Notes’ section
- for pleasure craft arriving in the UK direct from a country outside the EU the importer should phone the National Yachtline to notify arrival
- for civil aircraft arriving direct from outside the UK or EU the importer will need to complete a General Aviation Report (GAR) to give prior notification of the flight including crew and passenger details
- the GAR, should be sent to the National Co-ordination Unit (NCU) at least 4 hours before arrival by:
- fax: 0870 2403738
- email: ncu@hmrc.gov.uk
Importers will also need to report any prohibited or restricted goods and any duty free stores, for further details see Notice 1 – A Customs guide for travellers entering the UK – for loaded non-UK and non-EU pallets or containers a C88 (SAD) will be needed for the loaded goods that are being imported – see the ‘Notes’ section
If spare parts, accessories and equipment are imported separately for use in repair and maintenance of a TA vehicles, aircraft, pleasure craft, containers or pallets – a C88 entry will be needed (using CPC 53 00 D27 or 53 00 003 where only VAT is due), see Notice 3001: customs special procedures for the Union Customs Code.
For non-UK and non-EU motor vehicles, civil aircraft or pleasure craft temporarily imported for other uses (such as for tests or exhibitions), a C88 declaration to apply for TA authorisation must be made using the appropriate TA relief CPC in the ‘53’ series, see Notice 3001: customs special procedures for the Union Customs Code.
Security needed
–
Additional Information
–
VAT
–
Post clearance action
–
Notes
Form Import and export: temporary admission – notice of arrival of a non-UK and non-EU private motor vehicle (C110) is a notification of arrival or departure for temporarily imported private motor vehicles. The notification does not need to be presented to or endorsed by customs on arrival. The importer should complete the notification in duplicate and send one copy to:
HMRC – Temporary Admissions Team
Warwick House
67 Station Road
Redhill
Surrey
RH1 1QU
The importer may contact the Temporary Admissions Team if they have any queries concerning the vehicle. The remaining copy of the notification should be kept with the vehicle.
When the vehicle leaves the UK this copy should be returned by the holder to the National Import Reliefs Unit (NIRU) giving the date the vehicle was re-exported.
For the temporarily imported loaded non-UK and non-EU pallets and containers, a C88 declaration in respect of the goods being imported must be completed.
In Box 44 of the C88 declaration enter statement identifier PAL02 for pallets or PAL03 for containers (see additional information codes for harmonised declarations).
Economic Operator Registration and Identification (EORI) number – non-UK and non-EU importers claiming relief under TA do not need an EORI number (see imports and community transport inwards), in box 8 of the C21/C88(SAD) enter ‘00500’ in the Id field after the non-EU country code of the importer, (for example ‘US00500’) followed by their name and address.
2.4 00 00 040
For use on form C21 at all locations with computerised inventory link.
Goods covered
Unaccompanied baggage and effects, other than motor vehicles, where the importer’s declaration on form Application for Transfer of Residence relief (ToR1) includes goods imported on a transfer of residence or marriage, where the marriage has not yet taken place or cannot be proved.
Unaccompanied baggage and effects for removal to an approved depository or private premises.
Corpses and ashes of cremated corpses.
Non-UK and non-EU travellers personal effects or goods for sports purposes entitled to relief from customs duties and/or import VAT under Temporary Admissions (TA), see the ‘Additional documents needed’ section.
Notice
Notice 3001: customs special procedures for the Union Customs Code.
Specific fields in the declaration/notes on completion
–
Additional documents needed
1 Form Application for Transfer of Residence relief (ToR1) with packing list attached as appropriate. See the ‘Goods covered’ section.
2 If marriage relief is claimed on transfer of residence, and marriage has already taken place: a copy of the marriage certificate.
3 Form Application for Transfer of Residence relief (ToR1) and list of contents. See the ‘Goods covered’ section.
4 Evidence in one of the following forms (see the ‘Goods covered’ section):
- a death certificate issued by the civil registrar of the place where death occurred, or by any other competent government official
- an official authorisation to remove the remains (for example, an authorisation given by the local coroner), or a certificate of cremation given by a crematorium authority
- some evidence to connect the above evidence with the importation
5 TA (see the ‘Goods covered’ section):
- for eligible goods less than 10,000 euros in value (except firearms, ammunition and pets) goods can be released, without any further documentation, no application for authorisation or formal customs declaration or further documentation is needed to claim relief
- for eligible goods more than 10,000 euros in value (and/or including firearms, ammunition and/or pets) a declaration on form C88 (SAD) using CPC 53 00 D04 (or 53 00 003 where VAT only will be due) will be needed
Security needed
- On goods imported on a transfer of residence on marriage if the marriage has not yet taken place or cannot be proved.
- The agents undertaking covering removal of the effects.
- TA – security will be needed for customs duty and/or import VAT potentially due on goods more than 10,000 euros in value when a declaration under CPC 53 00 D04 or 53 00 003 is made.
Additional information
–
VAT
- Any VAT due must be paid at importation.
- There’s no liability to VAT. Do not complete a tax line.
- TA.
See the ‘Goods covered’ section.
Post clearance action
–
Notes
Any charges due on unaccompanied effects not eligible for transfer of residence must be declared and calculated as a separate item and inserted in Box 47. For used goods, charges are to be calculated on the importers estimated present value as shown on the C3 declaration. See the ‘Goods covered’ section.
The revenue amounts must be calculated on a worksheet attached to the clearance request. If there’s any doubt as to the exact nature or quantity of the chargeable goods, the declarant may request to see the consignment before input of the clearance request.
EORI number – non-UK and non-EU importers claiming relief under TA do not need an EORI number (see imports and community transport inwards), in box 8 of the C21 enter ‘00500’ in the Id field after the non-UK non-EU country code of the importer (for example ‘US00500’) followed by their name and address.
Any goods such as unaccompanied baggage and effects, other than motor vehicles or goods imported on a transfer of residence or marriage, should be declared to free circulation using CPC 40 00 000.
2.5 00 00 041
For use on Import and export: customs clearance request (C21) form at all locations with computerised inventory link.
Goods covered
Unaccompanied baggage and effects other than motor vehicles, where the declaration on Application for Transfer of Residence relief (ToR1) does not include any of the goods specified in CPC 00 00 040 (see the ‘Goods covered’ section) and has been fully completed (see the ‘Notes’ section).
Notice
Specific fields in the declaration/notes on completion
-
Additional documents needed
Application for Transfer of Residence relief (ToR1).
Security needed
-
Additional information
-
VAT
Any VAT payable must be paid at importation.
Post clearance action
-
Notes
-
2.6 00 00 042
For use on Import and export: customs clearance request (C21) at all locations with computerised inventory link.
Goods covered
Means of transport permanently imported by persons on which relief from duty and/or VAT is being claimed on transfer of residence.
Notice
Notice 8: sailing your pleasure craft to and from the UK.
Specific fields in the declaration/notes on completion
-
Additional documents needed
Form Application for Transfer of Residence relief (ToR1), for motor car or for pleasure craft plus evidence of use and, if appropriate, possession abroad.
Security needed
-
Additional information
-
VAT
Registered taxable persons should not use this CPC if the goods are imported in the course of business.
Post clearance action
-
Notes
-
2.7 00 00 043
Goods covered
For use on Import and export: customs clearance request (C21) at all locations with computerised inventory link means of transport permanently imported by private persons on payment of customs and excise charges.
Notice
Notice 8: sailing your pleasure craft to and from the UK.
Specific fields in the declaration/notes on completion
Box 37 must be 00 00 04.
Additional documents needed
Form C384 for motor cars or form C384 (vessels) for pleasure craft plus evidence of value.
Security needed
–
Additional information
–
VAT
Registered taxable persons – entry under this code is not appropriate.
Exempt persons – any VAT must be paid at importation.
Post clearance action
–
Notes
For payment of revenue charges Box 47 should be completed.
2.8 00 00 061
Goods covered
For use on Import and export: customs clearance request (C21) at all locations with computerised inventory link) – EU pallets, containers or packings (read about loaded EU pallets and containers) entitled to relief from customs duties and/or import VAT being re-imported under Returned Goods Relief (RGR).
Notice
Specific fields in the declaration/notes on completion
–
Additional documents needed
No formal application for authorisation or customs declaration, to claim relief under RGR, is needed for eligible EU empty pallets, containers and packaging. They can be released without further documentation. HMRC expect the person receiving benefit of the relief to retain evidence to show goods re-imported goods are eligible for the relief.
If EU Pallets, containers and packaging are re-imported loaded or filled a C88 declaration will be needed declaring the goods being imported in or on the pallets, containers or packings.
PAL 05 must be entered in Box 44 of the declaration to show the EU Pallets, containers or packings are RGR re-imports (see additional information codes for harmonised declarations).
Security needed
–
Additional information
–
VAT
Where there’s a VAT liability on the pallets, containers or packings to be eligible for VAT RGR the same person who exported the goods from the EU must now be re-importing the goods and be the person who is gaining benefit of the RGR.
Post clearance action
–
Notes
The importer may contact this office if they have any queries concerning the eligibility of the goods being declared to this CPC.
For re-imported loaded or filled EU pallets, containers and packings, a C88 declaration in respect of the goods contained in or on the RGR pallets, containers or packages must be completed.
In Box 44 of the C88 declaration enter statement identifier PAL05 for the RGR EU pallets, containers or packings being re-imported filled and for which RGR is being claimed.
2.9 00 02 090
Goods covered
Goods being removed or on-carried from the frontier under New Computerised Transit System (NCTS) transit procedures.
This CPC should be used to clear inventory records for goods leaving a temporary storage facility under transit control at Cargo Community System (CCS) UK airports and other inventory locations if other local system procedures for the release of NCTS declarations do not apply.
Notice
–
Specific fields in the declaration/notes on completion
Box 40.
Complete this information where there’s a previous declaration and/or previous documents.
A previous declaration or document is identified by class, type and reference - class - type - reference.
If you wish to show that a previous transit declaration (T1) is in place that needs to be ended, then the following coded information may apply:
Z - 821 - 07GB00001234567891
Code Z for previous document, enter 821 for T1 and Reference = Movement Reference Number (MRN).
Additional documents needed
–
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
Inventory linked maritime locations may have other systems for the release of NCTS transit declarations, and this CPC should therefore only be used as directed by the relevant frontier customs office.
When used for goods to be removed under security of a NCTS declaration made in the UK, the NCTS declaration must be input first and the Local Reference Number (LRN) or MRN reference quoted in the ‘misc’ text field. This C21 mechanism is then used to release goods from the inventory.
In the case of NCTS authorised consignors, release will normally be automatic. This CPC can also be used for goods being on-carried to another office of destination under a valid NCTS declaration made outside the UK, as long as the details are quoted in the ‘misc’ text field.
This CPC can also be used for the release of goods for onward movement from an Enhanced Remote Transit Sheds (ERTS) using yellow label postal transit arrangements to an office of exchange.
The goods must be recorded on the ERTS inventory at item level when received into the facility and before they leave under the transit procedure.
2.10 00 02 091
Goods covered
Goods being removed or on-carried from the frontier under Form 302 transit procedure.
Notices
–
Specific fields in the
Box 44 – For military equipment, the Document Code C624 must be declared at item level.
Additional documents
–
required –
Security required
None
Additional information
–
VAT
–
Post clearance Action
–
Notes
This CPC is restricted to military goods being moved from one NATO military base to another under a single contract of carriage.
When used for goods to be removed under security of a NATO 302 declaration made in the UK, the NATO 302 declaration must be input first and the NATO 302 reference quoted in the Misc Text Field. This C21 mechanism is then used to release goods from the inventory.
This CPC can be used for goods being on-carried to a military installation controlled by another Office of Destination under a valid Form 302 declaration made outside the UK.
This procedure must not be used for personal belongings, or to send household effects to commercially-operated depositories.
The NATO 302 must be endorsed on the reverse.
2.11 00 08 020
For use on Import and export: customs clearance request (C21) at all locations with computerised inventory link.
Goods covered
Goods imported or re-imported on an ATA Carnet.
Notice
Notice 104: ATA and CPD Carnets.
Specific fields in the declaration/notes on completion
Box 8 (non-UK or non-EU issued ATA Carnets), where the Carnet holder is not established in the UK or EU an EORI number is not needed, enter ‘00500’ in the Id field after the non-UK or non-EU country code of the importer (for example ‘US00500’) followed by their name and address.
Box 44 enter:
- document code N955 and the carnet number
- document status code AC for the carnet to be certified by HMRC
Additional documents needed
The ATA Carnet must be presented.
Security needed
Security is given under the ATA Carnet by the issuing association and international chain of guaranteeing associations.
Additional information
-
VAT
-
Post clearance action
Temporarily imported goods must be produced to customs and re-exported within the time limit allowed by customs. The officer at the port or airport must forward the detached importation voucher or re-importation voucher from the ATA Carnet to:
National Carnet Unit
1st Floor
Queens Dock
Liverpool
L74 4AG
Telephone: 03000 579 060
Notes
-
2.12 00 09 034
Goods covered
Goods being imported to Memorandum of Understanding (MoU) approved temporary storage premises, where value does not exceed £5,000 at individual consignment level. Prior approval is needed. This CPC does not cover controlled/restricted goods.
Notice
The use of this CPC is restricted to express industry National Export System (NES) approved MoU operators only.
Refer to understanding MoU document and NES MoU temporary storage terms and conditions.
Specific fields in the declaration/notes on completion
The CPC (Box 37) must be 00 09 03 Customs Handling of Import and Export Freight (CHIEF) entry format = IICR.
The following boxes must also be completed: 1, 2 (consignor or MoU bulking various if more than 1 customer), 5, 6, 8 (consignee % bulk dummy TURN), 14, 15a, 30, 31, 37, 40, 4.
Additional documents needed
As MoU operators are authorised individually to use CPC 00 09 034 there’s no longer a requirement to routinely produce removal authorities and manifests to HMRC. There’s a requirement to perform variable tests on systems for customs control and assurance purposes. Refer to MoU agreements.
Security needed
Deed of undertaking.
Additional information
-
VAT
-
Post clearance action
Any enquiries should be addressed to the import officer where the declaration was originally presented.
Notes
Goods must be re-exported within 4 days (CPC 31 00 017). Use of CPC 00 09 034 applies to goods from third countries only (that is non-UK and non-EU origin goods).
2.12 00 09 035
2.13 00 09 035
Goods covered
Goods being imported to MoU approved temporary storage premises at non-inventory linked sites, where value does not exceed £5,000, at individual consignment level. Prior approval is needed. This CPC does not cover controlled/restricted goods.
Notice
The use of this CPC is restricted to express industry NES approved MoU operators only.
Refer to understanding MoU document and NES MoU temporary storage terms and conditions.
Specific fields in the declaration/notes on completion
The CPC (Box 37) must be 00 09 03 CHIEF entry format = IIFD.
The following boxes must also be completed:
- 1
- 2 (consignor or MOU bulking various if more than 1 customer)
- 5
- 6
- 8 (consignee = bulk dummy TURN)
- 14
- 15a
- 30
- 31
- 37
- 40
Additional documents needed
As MoU operators are authorised individually to use CPC 00 09 035 there’s no longer a requirement to routinely produce removal authorities and manifests to HMRC.
There’s a requirement to perform variable tests on systems for customs control and assurance purposes.
Refer to MoU agreements.
Security needed
Deed of undertaking.
Additional information
-
VAT
-
Post clearance action
Any enquiries should be addressed to the import officer where the declaration was originally presented.
Notes
Goods must be re-exported within 4 days (CPC 31 00 017). Use of CPC 00 09 035 applies to goods from third countries only (that is non-UK and non-EU origin goods).
2.14 00 09 040
Goods covered
For use on Import and export: customs clearance request (C21) at all locations with computerised link.
Goods being removed to an approved ERTS.
Notice
Notice 199A: temporary storage and approved depositories.
Specific fields in the declaration/notes on completion
Box 37 must be 00 09 040.
Additional documents needed
Transports Internationaux Routiers (TIR) Carnet where goods travelling under TIR procedures.
Security needed
-
Additional information
Enter the name and address of the ERTS as a PREMS AI Statement (Box 44 of the C21).
Enter the Local Supervising Officer’s details as a SPOFF Statement (Box 44 of the C21).
VAT
-
Post clearance action
-
Notes
The additional documents (TIR Carnet or CT documents) must be presented to customs for endorsement. Agents must ensure that the endorsements have been returned to travel with the goods.
2.15 CPC 00 09 080
For use on Import and export: customs clearance request (C21) at all locations with computerised inventory link.
Goods covered
Goods not covered by other codes.
This code should be used to clear inventory records in the following cases:
- to clear short shipments
- to generate removal/release notes for non-inventory linked (Phase 1) entries (that is inventory reference omitted from original entry)
- when goods arrived at a different port to that declared on the entry
If the C21 relates to a Customs Freight Simplified Procedures (CFSP) Simplified Frontier Declaration (SFD), before submitting the C21 you must contact the CFSP team to check if a C21 is appropriate:
Email: scdpteam@hmrc.gov.uk
Telephone: 03000 528013
Notice
-
Specific fields in the declarations/notes on completion
Box 37 – must be CPC 00 09 080.
Box 31 – the original entry details must be declared.
Box 47a – where the CPC is being used for option 1 (clearance of split consignments) tax lines must be inserted if needed and duty manually calculated. A worksheet must be attached to the entry to show HMRC how you have calculated duty.
Additional documents needed
A copy of the original customs declaration with all supporting documents should be attached with a letter of explanation.
Security needed
-
Additional information
-
VAT
The instructions of VAT Notice 702: imports are to be followed in line with liability of the goods.
A tax line must be inserted for entries lodged for split consignments or where import VAT has not been separately accounted for.
Post clearance action
-
Notes
-
2.16 00 09 090
For use on Import and export: customs clearance request (C21) at all locations with computerised inventory link.
Goods covered
Goods not covered by other codes.
This code should be used with prior authorisation by customs to clear inventory records in the instances listed below:
Goods abandoned by the consignee.
Goods seized or destroyed by UKBA or another government department.
If the C21 relates to a CFSP SFD, before submitting the C21 you must contact the CFSP team to check if a C21 is appropriate:
Email scdpteam@hmrc.gov.uk
Telephone: 03000 528013
Notice
-
Specific fields in the declaration/notes on completion
Box 37 – must be CPC 00 09 090.
Box 31 – enter the NCH shed compliance reference number.
Additional documents needed
Where the CPC is being used for option 1 evidence of refusal from the consignee must be attached.
Where the CPC is being used for option 2 a copy of the seizure or destruction notice must be attached.
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
To use this CPC you must contact the NCH Shed Compliance Team:
Email: nch.shedcompliance@hmrc.gov.uk
3. Customs procedure codes starting with 06
3.1 06 10 040
SDP release to free circulation.
Goods covered
Goods eligible for clearance under the Simplified Declaration Procedure (SDP) entered by or on behalf of authorised CFSP traders.
Notice
Notice 760: Customs Freight Simplified Procedures.
Specific fields in the declaration/notes on completion
Box 1 – insert code IM followed by either:
- C for SDP SFD – goods arrived
- F for SDP SFD – goods not arrived
Box 6 – insert total packages.
Box 8 – insert the identity and if needed, the name and address of the consignee.
Box 14 – insert type, ID and if needed, the name and address of the declarant.
Box 30 – insert the frontier location of the goods.
Box 31 – insert:
- plain language description of the goods that is sufficient to allow for the easy identification and examination
- package marks, number and kind
- container number (if used)
Box 37 – the CPC must be 06 10 040
Box 40 – insert the class ‘Z’, followed by the type and reference number of the previous document/declaration.
Box 44:
- under document code ‘9DCR’ give the Declaration Unique Consignment Reference (DUCR) and DUCR Part suffix – the DUCR Part must be unique and conform to the structure recommended by the World Customs Organisation (WCO) (see the Trade Tariff)
- enter code ‘NCGDS’ (non-controlled goods)
- give any other statement or document codes needed
Additional documents needed
–
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
Only a limited number of fields need to be completed – see Trade Tariff for full details.
Supporting documentation will not normally be needed for presentation to customs at the frontier except where entries are sent route 1 or 2.
Fuller details must be given to customs on an electronic supplementary declaration.
This CPC must not be used for goods subject to frontier border inspection controls or excise duty.
3.2 06 10 061
SDP release to a special procedure, where the importer holds the appropriate full authorisation.
Goods covered
Goods eligible for release to customs procedures with economic impact (Outward Processing Relief (OPR), TA, Inward Processing (IP), Processing under Customs Control(PCC)) end use where the importer holds the appropriate full authorisation other than customs warehousing under the SDP entered by or on behalf of authorised CFSP traders.
Notice
Notice 760: Customs Freight Simplified Procedures.
Specific fields in the declaration/notes on completion
Box 1 – insert code IM followed by either:
- C for SDP SFD – goods arrived
- F for SDP SFD – goods not arrived
Box 6 – insert total packages.
Box 8 – insert the identity and if needed, the name and address of the consignee.
Box 14 – insert type, ID and, if needed, the name and address of the declarant.
Box 30 – insert the frontier location of the goods.
Box 31 – enter:
- plain language description of the goods that is sufficient to allow for easy identification and examination
- package marks number and kind
- container number, if used
Box 37 – the CPC must be 06 10 061.
Box 40 – enter the class ‘Z’ and the type and reference number of the previous document/declaration.
Box 44:
- under document code ‘9DCR’, enter the DUCR and DUCR Part suffix – the DUCR Part must be unique and meet the structure recommended by the WCO – see Trade Tariff
- enter code ‘NCGDS’ for non-controlled goods
- give any other statement or document codes needed
Additional documents needed
–
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
Only a limited number of fields need completion – see Trade Tariff for full details.
Supporting documentation will not normally be needed for presentation to customs at the frontier except where entries are sent route 1 or 2.
Fuller details must be provided to Customs on an electronic supplementary declaration.
This code must not be used for goods subject to frontier border inspection controls or excise duty
3.3 06 10 900 (this code will be available to use from 3 May 2016)
Release to free circulation of fresh bananas without weight certificates.
Goods covered
Fresh bananas under commodity code 0803 9010 00 – subject to import duty – authorised to be declared to free circulation without weight certificates.
Notices
Notice 760: Customs Freight Simplified Procedures.
Also see Importing bananas into the UK or EU.
Specific fields in the declaration/notes on completion
Box 38 – enter a provisional weight. This may be calculated by using weight certificates from a previous consignment of bananas of the same type and origin.
Box 44 – enter document code ‘C046’ with the status ‘XU’.
Additional documents needed
See the ‘Notes’ section.
Security needed
See the ‘Notes’ section.
Post clearance action
The banana weighing certificates (C046) must be presented to the National Clearance Hub with a post clearance amendment giving the true weight within 10 days of acceptance of the declaration.
Notes
The entry must be completed as a full declaration although regular use of this CPC is limited to declarants who hold an authorisation under the simplified procedures.
The duty calculated on the provisional weight given in Box 38 must be either paid outright or secured to release the consignment. If secured, AI statement ‘RFS5M’ must be declared in Box 44.
The consignment must be weighed by an operator approved by customs for the purpose of weighing bananas with the certificates drawn up in line with the procedure laid down in Implementing Regulation 2015/2447, Annex 61-03.
The weight certificates showing the true weight of the consignment must be produced and submitted with an entry amendment to the National Clearance Hub within 10 calendar days of acceptance of the declaration.
3.4 06 11 000
Customs Freight Simplified Procedures (CFSP) release C21 to Inland Temporary Storage Facility.
Goods covered
Goods eligible for release at the frontier for inland clearance by authorised CFSP traders to CFSP inland temporary storage.
Notice
Notice 760: Customs Freight Simplified Procedures.
Specific fields in the declaration/notes on completion
Box 1 – enter code IM followed by either:
- J for EIDR (Entry In Declarants Records) C21 – goods arrived
- K for EIDR C21 – goods not arrived
Box 6 – enter total packages.
Box 8 – enter the identity and, if needed, the name and address of the consignee.
Box 14 – enter type, ID and, if needed, the name and address of the declarant.
Box 30 – enter the frontier location of the goods.
Box 31 – enter:
- plain language description of the goods that is sufficient to allow for easy identification and examination
- package marks, number and kind
- container number if used
Box 37 – the CPC must be 06 11 000.
Box 40 – enter the class ‘Z’ and the type and reference number of the previous document/declaration.
Box 44:
- under document code ‘9DCR’, enter the DUCR and DUCR Part suffix – the DUCR Part must be unique and conform to the structure recommended by the WCO – see Trade Tariff
-
for one of the following statements:
- under AI statement ‘PREMS’ enter the name and address of the premises to which the goods are moving
- under item level AI statement ‘THRDQ’ enter the third quantity of the goods if needed by the tariff
- enter code ‘NCGDS’ for non-controlled goods
- give any other statement or document codes needed
Additional documents needed
–
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
Only a limited number of fields need to be completed – see Trade Tariff for full details.
Details of the goods must subsequently be entered in the EIDR records and a C21 declaration be given to customs.
This code must not be used for goods subject to frontier border inspection controls or excise duty.
3.5 06 11 001
CFSP Release to community transit NCTS (C21).
Goods covered
Goods eligible for release at the frontier by NCTS for inland clearance at a CFSP temporary storage facility by authorised CFSP traders, moving under community transit procedures NCTS.
Notice
Notice 760: Customs Freight Simplified Procedures.
Transit Manual on the European Commission website.
Specific fields in the declaration/notes on completion
Box 1 – enter code IM followed by either:
- J for EIDR C21 – goods arrived
- K for EIDR C21 – goods not arrived
Box 6 – enter the total packages.
Box 8 – enter the identity and, if needed, the name and address of the consignee.
Box 14: enter the type, ID and, if needed, the name and address of the declarant
Box 30: enter the frontier location of the goods.
Box 31 – enter:
- plain language description of the goods that is sufficient to allow for easy identification and examination
- package marks, number and kind
- container number, if used
Box 37 – the CPC must be 06 11 001.
Box 40 – insert the class ‘Z’ and the type and reference number of the previous document/declaration.
Box 44:
- under document code ‘9MCR’ enter the Master Unique Consignment Reference Number (MUCR)
- under document code ‘9DCR’ enter the DUCR and DUCR Part suffix – the DUCR Part must be unique and conform to the structure recommended by the WCO – see Trade Tariff
- under item level AI statement ‘THRDQ’ enter the third quantity of the goods if needed by the Tariff
- under AI statement ‘PREMS’ enter the name and address of the premises to which the goods are moving
- under AI statement ‘SPOFF’, enter the name and address of the intended office of destination
- under document code ‘N820’ or ‘N821’ enter the status code and MRN for the transit movement.
- enter the document code ‘NCGDS’ for non-controlled goods
- give any other statement or document codes needed
Additional documents needed
Transit Accompanying Document (TAD) or NCTS fallback document showing an inland office of destination.
Security needed
–
Additional information
–
VAT
–
Post clearance action
The TAD or NCTS fallback document must be sent to the inland office of destination within 24 hours of goods arrival at the designated premises.
Notes
Only a limited number of fields need completion – see Trade Tariff for full details.
The TAD or NCTS fallback document travels with the goods to the office of destination and the movement is ended on the NCTS (except where NCTS fallback is used).
Details of the goods must subsequently be entered in the EIDR and an electronic supplementary declaration should be given to customs.
This code must not be used for goods subject to frontier border inspection controls or excise duty.
3.6 06 11 002
EIDR Release by C21 for goods requiring conformity and/or phytosanitary certificates moving under a Temporary Storage (TS) authorisation for inland clearance using EIDR.
Goods covered
Eligible goods requiring conformity and or phytosanitary certificates entered by or on behalf of a CFSP authorisation holder, moving under a TS authorisation to a CFSP inland storage facility for inland clearance using EIDR.
Notice
Notice 760: Customs Freight Simplified Procedures.
Transit Manual on the European Commission website.
Specific fields in the declaration/notes on completion
Box 1 – enter code IM followed by either:
- enter J for EIDR C21 – goods arrived
- enter K for EIDR C21 – goods not arrived
Box 6 – enter the total packages.
Box 8 – enter the identity and if needed, the name and address of the consignee.
Box 14 – insert type, ID and if needed, the name and address of the declarant.
Box 30 – enter the frontier location of the goods.
Box 31 – enter:
- the plain language description of the goods that is sufficient to allow for easy identification and examination
- package marks, number and kind
- the container number, if used
Box 37 – the CPC must be 06 11 002.
Box 40 – enter the class ‘Z’ and the type and reference number of the previous document/declaration.
Box 44:
- under document code ‘9DCR’, enter the DUCR and DUCR Part suffix – the DUCR Part must be unique and conform to the structure recommended by the WCO – see Trade Tariff
-
enter one of the following:
- under AI statement ‘SPOFF’, the name and address of the intended office of destination
- under AI statement ‘PREMS’, the name and address of the premises to which the goods are moving
- under item level AI statement ‘THRDQ’, the third quantity of the goods if needed by the tariff
- AI statement code ‘NCGDS’ for non-controlled goods
- enter any other statement or document codes needed
The appropriate document, certificate and authorisation code for the conformity or phytosanitary certificate.
Also enter the Box number and information listed below using an AI statement under GEN45.
Box 15a – enter the code for the country from which the goods were originally dispatched.
Box 33 – enter the commodity code for the goods.
Box 34a – enter the country of origin code for the goods.
Additional documents needed
–
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
Only a limited number of fields need to be completed – see Trade Tariff for full details.
Once Horticultural Marketing Inspectorate and Plant Health and Seeds Inspectorate have notified the CFSP trader of their examination requirements and given permission for the goods to be entered to a Customs procedure, details of the goods must be entered into the EIDR records as per the CFSP authorisation.
An electronic supplementary declaration must be given to customs.
3.7 06 12 071
SDP release to types R (ex type A) and U (ex type C, D and E) warehousing.
Goods covered
Goods eligible for clearance under the SDP for entry to a type R or U warehouse by or on behalf of an authorised CFSP trader.
Notice
Notice 760: Customs Freight Simplified Procedures.
Notice 3001: customs special procedures for the Union Customs Code.
Specific fields in the declaration/notes on completion
Box 1 – enter code IM followed by either:
- ‘C’ for SDP SFD – goods arrived
- ‘F’ for SDP SFD – goods not arrived
Box 6 – enter the total packages.
Box 8 – enter the identity and if needed, the name and address of the warehouse-keeper/consignee.
Box 14 – enter type, ID and if needed, the name and address of the declarant.
Box 30 – enter the frontier location of the goods.
Box 31 – enter:
- the plain language description of the goods, sufficient to allow for easy identification and examination
- package marks, number and kind
- the container number, if used
Box 37 – the CPC must be 06 12 071.
Box 40 – enter the class ‘Z’ and the type and reference number of the previous document/declaration.
Box 44:
- under document code ‘9DCR’, enter the DUCR and DUCR Part suffix – the DUCR Part must be unique and conform to the structure recommended by the WCO – see Trade Tariff
- give any other statement or document codes needed
Box 49 – enter the type, reference and country code for the customs warehouse.
Where type ‘D’ has been entered, there must be a clear link in the form of a DUCR to a commercial invoice for the goods.
This must support the customs duty value and enable the immediate, clear and unambiguous classification of the goods.
Additional documents needed
–
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
Only a limited number of fields need to be completed – see Trade Tariff for full details.
No supporting documents are needed.
This CPC must not be used for goods subject to frontier border inspection controls or excise duty.
3.8 06 14 078
SDP Release into Free Zone.
Goods covered
Goods eligible for clearance under the SDP for entry to a Free Zone by or on behalf of an authorised CFSP trader.
Notice
–
Specific fields in the declaration/notes on completion
Box 1 – insert code IM followed by either:
- ‘C’ for SDP SFD – goods arrived
- ‘F’ for SDP SFD – goods not arrived
Box 6 – insert the total packages.
Box 8 – insert the identity and if needed, the name and address of the consignee.
Box 14 – insert type, ID and if needed, the name and address of the declarant.
Box 30 – insert the frontier location of the goods.
Box 31 – insert:
- the plain language description of the goods that is sufficient to allow for easy identification and examination
- the package marks, numbers and kind
- the container number, if used
Box 37 – the CPC must be 06 14 078.
Box 40 – insert the class ‘Z’ and the type and reference number of the previous document/declaration.
Box 44:
- under document code ‘9DCR’, enter the DUCR and DUCR Part suffix, the DUCR Part must be unique and conform to the structure recommended by the WCO – see Trade Tariff
- enter code ‘NCGDS’ (non-controlled goods)
- enter any other statement or document codes needed
Box 49 – enter type Z followed by the Free Zone operators 7 digit authorisation number and country code ‘GB’.
Additional documents needed
–
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
Only a limited number of fields need to be completed – see Trade Tariff for full details.
No supporting documents are needed.
Full details must be given to customs on an electronic supplementary declaration. CPC 78 00 000 must be quoted on the supplementary entry.
This CPC must not to be used for goods subject to frontier border inspection controls or excise duty.
3.9 06 19 090
Customs Final Supplementary Declaration (FSD).
Goods covered
This is the FSD used to report the number of CFSP supplementary declarations for customs goods due/ actually transmitted for a specific reporting period.
Notice
Notice 760: Customs Freight Simplified Procedures.
Specific fields in the declaration/notes on completion
Acceptance date and time completion:
Day – insert 01.
Month – regardless of the transmission date, insert the 2 digit number representing the month being reported on, for example if the FSD is in respect of July’s supplementary declarations insert 07.
Year – insert the 4 digit number representing the year of the month being reported on, for example if the FSD is in respect of July 2015 Supplementary Declarations insert 2015.
Time – insert 00:00.
Box 1 – insert code ‘IM’ followed by the code ‘Y’.
Box 8 – insert the identity of the CFSP authorised trader.
Box 14 – insert the type, identity and, if needed, the name and address of the declarant.
If a CFSP authorised trader or indirect representative (IR) is entering the FSD, enter type 1 (SR) and leave the remaining fields blank.
If a direct representative is entering the FSD on behalf of the CFSP authorised trader, enter type 2 and the identity of the direct representative.
Box 37 – insert CPC 06 19 090.
Box 44:
-
under AI statement code FINSD enter the number of supplementary declarations (excluding FSDs) actually submitted, the number due for the reporting period, and any declarations from previous reporting periods (both Supplementary Declaration Import (SDI) and Supplementary Declaration Warehouse (SDW) statements must be included) – examples are:
- CFSP Authorisation Holder submits 0 SDI (0 SDI were due) and 20 SDWs (20 were due) then show as SDI=0/0, SDW=20/20
- CFSP Authorisation Holder submits 0 SDIs (5 SDI were due) and 2000 SDWs (2000 SDWs were due) then show as SDI=5/5, SDW=2000/2000
- CFSP Authorisation Holder submits 5 SDIs (10 SDIs were due) and 99 SDWs (1010 SDWs were due) then show as SDI=5/10, SDW=99/1010
- CFSP Authorisation Holder submits 10 SDIs (10 SDIs were due) and 100 SDWs (100 SDWs were due) for the September 2013 reporting period, plus 3 late SDIs from August 2013 reporting period then show as SDI=10/10, SDW=100/100 08/13=SDI 3
- CFSP Authorisation Holder submits 10 SDIs (10 SDIs were due) and 100 SDWs (100 SDWs were due) for the September 2013 reporting period, plus 3 late SDIs and 5 late SDWs from August 2013 reporting period then show as SDI=10/10, SDW=100/100 08/13=SDI 3 SDW 5
- CFSP Authorisation Holder submits 10 SDIs (10 SDIs were due) and 100 SDWs (100 SDWs were due) for the September 2013 reporting period, plus 5 late SDIs and 10 late SDWs from July 2013 reporting period and 7 late SDIs and 8 late SDWs from August 2013 reporting period then show as SDI=10/10, SDW=100/100 07/13=SDI 5 SDW 10 08/13=SDI 7 SDW 8
- where a CFSP Authorisation Holder does not submit any supplementary declarations during the reporting period (and none were due, that is a Nil return) then do not include extra zeros, do not use semi colons, colons or full stops, then show as SDI=0/0, SDW=0/0.
-
under document code 9DCR, the DUCR and DUCR Part must be unique and conform to the structure recommended by the WCO, see Trade Tariff.
No other information should be entered in this field.
Additional documents needed
–
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
Nil returns are needed. Where traders deal in customs and excise goods under CFSP, the excise reporting arrangements take precedent.
3.10 06 20 040
SDP controlled goods released to free circulation.
Goods covered
Goods eligible for clearance under the SDP entered by or on behalf of authorised CFSP traders that are needed to be presented at the frontier for specific pre-clearance and Border Inspection Post (BIP) controls.
Notice
Notice 760: Customs Freight Simplified Procedures.
Specific fields in the declaration/notes on completion
Box 1 – insert code IM followed by either:
- ‘C’ for SDP SFD – goods arrived
- ‘F’ for SDP SFD – goods not arrived
Box 6 – insert total packages.
Box 8 – insert the identity and if needed, the name and address of the consignee.
Box 14 – insert type, ID and if needed, the name and address of the declarant.
Box 15a – insert the code for the country from which the goods were originally dispatched to the UK.
Box 21 – insert the nationality and if needed, the identity of the active means of transport.
Box 22 – insert invoice currency and amount.
Box 30 – insert the frontier location of the goods.
Box 31 – insert:
- plain language description of the goods that is sufficient to allow for easy identification and examination
- package marks, numbers and kind
- container number, if used
Box 33 – insert the commodity code of the goods.
Box 34a – insert the country of origin code for the goods.
Box 37 – the must be 06 20 040.
Box 38 – insert the net mass in kilograms of the goods.
Box 40 – insert the class ‘Z’ and the type and reference number of the previous document/declaration.
Box 41 – if appropriate, insert the supplementary units for the goods.
Box 42 – insert the invoice price for the goods in the currency shown in Box 22.
Box 44:
- under document code ‘9DCR’, enter the DUCR and DUCR Part suffix – the DUCR Part must be unique and conform to the structure recommended by the WCO
- give any other appropriate statement/document, certificate or authorisation codes for the goods
Additional documents needed
Paper simplified frontier declarations and full supporting documentation relating to the importation of the goods must be presented if requested to the competent authorities before obtaining release of the goods.
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
Although only a limited number of fields need to be completed – see Trade Tariff for details – all normal supporting documentation must be produced with the customs declaration, including invoices, health certificates, licences and preference certificates.
All standard frontier/BIP formalities must be completed before release of the goods.
Fuller details must be given to customs on an electronic supplementary declaration.
This CPC must not be used for importations of commercial drugs or excise goods.
3.11 06 20 061
SDP controlled goods released to a special procedure where the importer holds the appropriate authorisation.
Goods covered
Goods (including third country alcohol and tobacco products) eligible for release under the SDP – where the importer holds the appropriate authorisation other than customs warehousing entered by or on behalf of authorised CFSP traders, that are needed to be presented at the frontier for specific pre-clearance/BIP controls.
Notice
Notice 760: Customs Freight Simplified Procedures.
Specific fields in the declaration/notes on completion
Box 1 – insert code IM followed by either:
- ‘C’ for SDP SFD – goods arrived
- ‘F’ for SDP SFD – goods not arrived
Box 6 – insert total packages.
Box 8 – insert the identity and if needed, the name and address of the consignee.
Box 14 – insert declarant type and ID.
Box 15a – insert the code for the country from which the goods were originally dispatched to the UK.
Box 21 – insert the nationality and if needed, the identity of the active means of transport.
Box 22 – insert invoice currency and amount.
Box 30 – insert the frontier location of the goods.
Box 31 – insert:
- the plain language description of the goods that is sufficient to allow for easy identification and examination
- package marks, numbers and kind
- container number, if used
Box 33 – insert the commodity code for the goods.
Box 34a – insert the country of origin code for the goods.
Box 37 – the CPC must be 06 20 061.
Box 38 – insert the net mass in kilograms of the goods.
Box 40 – insert the class ‘Z’ and the type and reference number of the previous document/declaration. To claim RGR on re-import, enter the declaration number of the export declaration.
Box 41 – if appropriate, insert the supplementary units.
Box 42 – insert the invoice price for the goods in the currency shown in Box 22.
Box 44:
- under document code ‘9DCR’, enter the DUCR and DUCR Part suffix – the DUCR Part must be unique and conform to the structure recommended by the WCO
- give any other appropriate statement, document, certificate or authorisation codes for the goods
Additional documents needed
Paper simplified frontier declarations and full supporting documentation relating to the importation of the goods must be presented if requested to the competent authorities before obtaining release of the goods
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
All normal supporting documentation must be produced with the customs declaration, including invoices, health certificates, licences and preference certificates.
All standard frontier/BIP formalities must be completed before release of the goods.
Fuller details must be given to customs on an electronic supplementary declaration.
This CPC must not be used for importations of commercial drugs.
3.12 06 22 071
SDP controlled goods released to types R or U warehousing.
Goods covered
Goods (including third country alcohol and tobacco products) eligible for release under the SDP entered by or on behalf of authorised CFSP traders to a type R or U customs warehouse that are needed to be presented at the frontier for specific pre-clearance/BIP controls.
Notice
Notice 760: Customs Freight Simplified Procedures.
Notice 3001: customs special procedures for the Union Customs Code.
Specific fields in the declaration/notes on completion
Box 1 – insert code ‘IM’ followed by either:
- ‘C’ for SDP SFD – goods arrived
- ‘F’ for SDP SFD – goods not arrived
Box 6 – insert total packages.
Box 8 – insert the identity and if needed, the name and address of the warehouse-keeper/consignee.
Box 14 – insert type, ID and if needed, name and address of the declarant.
Box 15a – insert code for the country from which the goods were originally dispatched to the UK.
Box 21 – insert the nationality and if needed, the identity of the active means of transport.
Box 22 – insert invoice currency and amount.
Box 30 – insert the frontier location of the goods.
Box 31 – insert:
- the plain language description of the goods that is sufficient to allow for easy identification and examination
- package marks, number and kind
- container number, if used
Box 33 – insert the commodity code for the goods.
Box 34a – insert the country of origin code for the goods.
Box 37 – the CPC must be 06 22 071.
Box 38 – insert the net mass of the goods in kilograms.
Box 40 – insert the class ‘Z’ and the type and reference number of the previous document/declaration.
Box 41 – where needed, insert the supplementary units.
Box 42 – insert the invoice price for the goods in the currency shown in Box 22.
Box 44:
- under document code ‘9DCR’, enter the DUCR and DUCR Part suffix – the DUCR Part must be unique and conform to the structure recommended by the WCO – see Trade Tariff
- give any other appropriate statement, document, certificate or authorisation codes for the goods
Box 49 – insert the type, reference and country code for the customs warehouse.
Additional documents needed
Paper simplified frontier declarations and full supporting documentation relating to the importation of the goods must be presented if requested to the competent authorities before obtaining release of the goods.
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
Although only a limited number of fields need to be completed – see Trade Tariff for full details – all normal supporting documentation must be produced with the customs declaration, including invoices, health certificates, licences and preference certificates.
All standard frontier/BIP formalities must be completed before release of the goods.
This CPC must not be used without prior approval from your authorising office.
This CPC must not be used for commercial drugs.
3.13 06 24 078
SDP controlled goods released into Free Zone.
Goods covered
Goods (including third country alcohol and tobacco products) eligible for release under the SDP entered by or on behalf of authorised CFSP traders to a Free Zone that are needed to be presented at the frontier for specific pre-clearance/BIP controls.
Notice
Notice 760: Customs Freight Simplified Procedures.
Notice 3001: customs special procedures for the Union Customs Code.
Specific fields in the declaration/notes on completion
Box 1 – insert code ‘IM’ followed by either:
- ‘C’ for SDP SFD – goods arrived
- ‘F’ for SDP SFD – goods not arrived
Box 6 – insert total packages.
Box 8 – insert the identity and if needed, the name and address of the Free Zone manager.
Box 14 – insert type, ID and if needed, the name and address of the declarant.
Box 15a – insert code for the country from which the goods were originally dispatched to the UK.
Box 21 – insert the nationality and if needed, the identity of the active means of transport.
Box 22 – insert invoice currency and amount.
Box 30 – insert the frontier location of the goods.
Box 31 – insert:
- plain language description of the goods that is sufficient to allow for easy identification and examination
- package marks, numbers and kind
- container number, if used
Box 33 – insert the commodity code for the goods.
Box 34a – insert the country of origin code for the goods.
Box 37 – the CPC must be 06 24 078.
Box 38 – insert the net mass of the goods in kilograms.
Box 40 – insert the class ‘Z’ and the type and reference number of the previous document/declaration.
Box 41 – if appropriate, insert the supplementary units for the goods.
Box 42 – insert the invoice price for the goods in the currency shown in Box 22.
Box 44:
- under document code ‘9DCR’, enter the DUCR and DUCR Part suffix, the DUCR Part must be unique and conform to the structure recommended by the WCO – see Trade Tariff
- give any other appropriate statement, document, certificate or authorisation codes for the goods
Box 49 – type Z followed by the Free Zone operators 7 digit authorisation number and country code ‘GB’.
Additional documents needed
Paper simplified frontier declarations and full supporting documentation relating to the importation of the goods must be presented if requested to the competent authorities before obtaining release of the goods.
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
All normal supporting documentation must be produced with the customs declaration, including invoices, health certificates, licences and preference certificates.
All standard frontier/BIP formalities must be completed before release of the goods.
Fuller details must be given to customs on an electronic supplementary declaration. CPC 78 00 000 must be quoted on the supplementary entry.
This CPC must not to be used without approval from your authorising office.
This code must not be used for commercial drugs.
3.14 06 30 040
SDP controlled drugs released to free circulation.
Goods covered
Controlled drugs eligible for clearance at the frontier under the SDP entered by or on behalf of authorised CFSP traders.
Notice
Notice 760: Customs Freight Simplified Procedures.
Specific fields in the declaration/notes on completion
Box 1 – insert code ‘IM’ followed by either:
- ‘C’ for SDP SFD – goods arrived
- ‘F’ for SDP SFD – goods not arrived
Box 6 – insert total packages.
Box 8 – insert the identity and if needed, the name and address of the consignee.
Box 14 – insert type, ID and if needed, the name and address of the declarant.
Box 15a – insert code for the country from which the goods were originally dispatched to the UK.
Box 21 – insert the nationality and if needed, the identity of the active means of transport.
Box 22 – insert invoice currency and amount.
Box 30 – insert the frontier location of the goods.
Box 31 – insert:
- plain language description of the goods that it sufficient to allow for easy identification and examination
- package marks numbers and kind
- container number, if used
Box 33 – insert the commodity code of the goods.
Box 34a – insert the country of origin code for the goods.
Box 37 – the CPC must be 06 30 040.
Box 38 – insert the net mass of the goods in kilograms.
Box 40 – insert the class ‘Z’ and the type and reference of the previous document/declaration.
Box 41 – if appropriate, insert the supplementary units for the goods.
Box 42 – insert the invoice price for the goods in the currency shown in Box 22.
Box 44:
- under document code ‘9DCR’, enter the DUCR and DUCR Part suffix – the DUCR Part must be unique and conform to the structure recommended by the WCO – see Trade Tariff
- give any other appropriate statement, document, certificate or authorisation codes for the goods
Additional documents needed
Paper simplified frontier declarations and full supporting documentation relating to the importation of the goods must be presented if requested to the competent authorities before obtaining release of the goods.
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
All normal supporting documentation must be produced with the customs declaration, including invoices, health certificates, licences and preference certificates.
Fuller details must be given to customs on an electronic supplementary declaration.
This CPC must only be used for importations of controlled drugs.
3.15 06 30 061
SDP commercial drugs released to special procedures where the importer holds the appropriate full authorisation.
Goods covered
Controlled drugs eligible for release to customs procedures with economic impact (OPR, TA, IP), end use where the importer holds the appropriate full authorisation other than customs warehousing at the frontier under the SDP entered by or on behalf of authorised CFSP traders.
Notice
Notice 760: Customs Freight Simplified Procedures.
Specific fields in the declaration/notes on completion
Box 1 – insert code ‘IM’ followed by either:
- ‘C’ for SDP SFD – goods arrived
- ‘F’ for SDP SFD – goods not arrived
Box 6 – insert total packages.
Box 8 – insert the identity and if needed, the name and address of the consignee.
Box 14 – insert type, ID and if needed, the name and address of the declarant.
Box 15a – insert code for the country from which the goods were originally dispatched to the UK.
Box 21 – insert the nationality and if needed, the identity of the active means of transport.
Box 22 – insert invoice currency and amount.
Box 30 – insert the frontier location of the goods.
Box 31 – insert:
- plain language description of the goods that is sufficient to allow for easy identification and examination
- package marks, numbers and kind
- container number, if used
Box 33 – insert the commodity code for the goods.
Box 34a – insert the country of origin code for the goods.
Box 37 – the CPC must be 06 30 061.
Box 38 – insert the net mass of the goods in kilograms.
Box 40 – insert the class ‘Z’ and the type and reference number of the previous document/declaration. Where RGR is being claimed on re-import, supply the export declaration number.
Box 41 – if appropriate, insert the supplementary units for the goods.
Box 42 – insert the invoice price for the goods in the currency shown in Box 22.
Box 44:
- under document code ‘9DCR’, enter the DUCR and DUCR Part suffix – the DUCR Part must be unique and conform to the structure recommended by the WCO – see Trade Tariff
- give any other appropriate statement, document, certificate or authorisation codes for the goods
Additional documents needed
Paper simplified frontier declarations and full supporting documentation relating to the importation of the goods must be presented if requested to the competent authorities before obtaining release of the goods.
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
All normal supporting documentation must be produced with the customs declaration, including invoices, health certificates, licences and preference certificates.
Fuller details have to be given to customs on an electronic supplementary declaration.
This CPC must only be used for importations of controlled drugs.
3.16 06 32 071
SDP controlled drugs released to types R or U warehousing.
Goods covered
Controlled drugs eligible for release under the SDP for entry to a type R or U warehouse by or on behalf of authorised CFSP traders.
Notice
Notice 760: Customs Freight Simplified Procedures.
Notice 3001: customs special procedures for the Union Customs Code.
Specific fields in the declaration/notes on completion
Box 1 – insert code ‘IM’ followed by either:
- ‘C’ for SDP SFD – goods arrived
- ‘F’ for SDP SFD – goods not arrived
Box 6 – insert total packages.
Box 8 – insert the identity and if needed, the name and address of the warehouse-keeper/consignee.
Box 14 – insert type, ID and if needed, the name and address of the declarant.
Box 15a – insert code for the country from which the goods were originally dispatched to the UK.
Box 21 – insert the nationality and if needed, the identity of the active means of transport.
Box 22 – insert invoice currency and amount.
Box 30 – insert the frontier location of the goods.
Box 31 – insert:
- plain language description of the goods sufficient to allow for easy identification and examination
- package marks, numbers and kind
- container number, if used
Box 33 – insert the commodity code for the goods.
Box 34a – insert the country of origin code for the goods.
Box 37 – the CPC must be 06 32 071.
Box 38 – insert the net mass of the goods in kilograms.
Box 40 – insert the class ‘Z’ and the type and reference number of the previous document/declaration.
Box 41 – if appropriate, insert the supplementary units for the goods.
Box 42 – insert the invoice price for the goods in the currency shown in Box 22.
Box 44:
- under document code ‘9DCR’, enter the DUCR and DUCR Part suffix – the DUCR Part must be unique and conform to the structure recommended by the WCO – see Trade Tariff
- give any other appropriate statement, document, certificate or authorisation codes for the goods
Box 49 – insert the type, reference and country code for the customs warehouse.
Additional documents needed
Paper simplified frontier declarations and full supporting documentation relating to the importation of the goods must be presented if requested to the competent authorities before obtaining release of the goods.
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
All normal supporting documentation must be produced with the customs declaration, including invoices, licences and preference certificates.
This CPC must only be used for the importation of controlled drugs.
3.17 06 34 078
SDP controlled drugs released into a Free Zone.
Goods covered
Controlled drugs eligible for release under the SDP for entry to a Free Zone by or on behalf of authorised CFSP traders.
Notice
Notice 760: Customs Freight Simplified Procedures.
Notice 3001: customs special procedures for the Union Customs Code.
Specific fields in the declaration/notes on completion
Box 1 – insert code ‘IM’ followed by either:
- ‘C’ for SDP SFD – goods arrived
- ‘F’ for SDP SFD – goods not arrived
Box 6 – insert total packages.
Box 8 – insert the identity and if needed, the name and address of the Free Zone manager.
Box 14 – insert type, ID and if needed, the name and address of the declarant.
Box 15a – insert code for the country from which the goods were originally dispatched to the UK.
Box 21 – insert the nationality and if needed, the identity of the active means of transport.
Box 22 – insert invoice currency and amount.
Box 30 – insert the frontier location of the goods.
Box 31:
- plain language description of the goods that is sufficient to allow for easy identification and examination
- package marks, numbers and kind
- container number, if used
Box 33 – insert the commodity code for the goods.
Box 34a – insert the country of origin code for the goods.
Box 37 – the CPC must be 06 34 078.
Box 38 – insert the net mass of the goods in kilograms.
Box 40 – insert the class ‘Z’ and the type and reference number of the previous document/declaration.
Box 41 – if appropriate, insert the supplementary units for the goods.
Box 42 – insert the invoice price for the goods in the currency shown in Box 22.
Box 44:
- under document code ‘9DCR’, enter the DUCR and DUCR Part suffix – the DUCR Part must be unique and conform to the structure recommended by the WCO – see Trade Tariff
- give any other appropriate statement, document, certificate or authorisation codes for the goods
Box 49 – type Z followed by the Free Zone operators 7 digit authorisation number and country code ‘GB’.
Additional documents needed
Paper simplified frontier declarations and full supporting documentation relating to the importation of the goods must be presented if requested to the competent authorities before obtaining release of the goods.
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
All normal supporting documentation must be produced with the customs declaration, including invoices, licences and preference certificates.
Fuller details must be given to customs on an electronic supplementary declaration. CPC 78 00 000 must be quoted on the supplementary entry.
This CPC must only be used for the importation of controlled drugs.
3.18 06 40 040
Excise goods released to free circulation with payment of excise duty or excise goods released for simultaneous entry to excise warehouse and free circulation.
Goods covered
Third country alcohol and tobacco products eligible for clearance at the frontier under the SDP entered by or on behalf of authorised CFSP traders.
Notice
Notice 760: Customs Freight Simplified Procedures.
Specific fields in the declaration/notes on completion
Box 1 – insert code ‘IM’ followed by either:
- ‘C’ for SDP SFD – goods arrived
- ‘F’ for SDP SFD – goods not arrived
Box 6 – insert total packages.
Box 8 – insert the identity and if needed, the name and address of the consignee.
Box 14 – insert type, ID and if needed, the name and address of the declarant.
Box 15a – insert code for the country from which the goods were originally dispatched to the UK.
Box 21 – insert the nationality and if needed, the identity of the active means of transport.
Box 22 – insert invoice currency and amount.
Box 30 – insert the frontier location of the goods.
Box 31 – insert:
- plain language description of the goods that is sufficient to allow for easy identification and examination
- package marks, numbers and kind
- container number, if used
Box 33 – insert the commodity code for the goods.
Box 34a – insert the country of origin code for the goods.
Box 37 – the CPC must be 06 40 040.
Box 38 – insert the net mass of the goods in kilograms.
Box 40 – insert the class, type and reference number of the summary/previous document.
Box 41 – if appropriate, insert the supplementary units for the goods.
Box 42 – insert the invoice price for the goods in the currency shown in Box 22.
Box 44:
- under document code ‘9DCR’, enter the DUCR and DUCR Part suffix – the DUCR Part must be unique and conform to the structure recommended by the WCO – see Trade Tariff
- give any other appropriate statement, document, certificate or authorisation codes for the goods
- when the CPC is used for goods which are simultaneously entered to an excise warehouse, enter type, reference and country code for the excise warehouse
Additional documents needed
Paper simplified frontier declarations and full supporting documentation relating to the importation of the goods must be presented if requested to the competent authorities before obtaining release of the goods.
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
All normal supporting documentation must be produced with the customs declaration, including invoices, health certificates, licences and preference certificates.
Fuller details must be given to customs on an electronic supplementary declaration.
This CPC must only be used for importations of third country alcohol and tobacco products.
3.19 06 42 710 (this code will be available to use from 3 May 2016)
Goods covered
Goods initially entered to customs warehousing being released to home use with simultaneous entry for free circulation of goods subject to a zero rated onward supply to an EU member state using a single Supplementary Declaration Import (SDI).
There will not be a Simplified Frontier Declaration (SFD) needed before the SDI. This is a fiscal declaration where any duty due must be paid.
Notice
Notice 232: customs warehousing.
VAT Notice 702/7: import VAT relief for goods supplied onward to a country in the EU
Customs Freight Simplified Procedures guidance.
Specific Fields in the declaration/notes on completion
The following SAD boxes should be completed:
Box 1(1) – declaration type (for example, IM = imports)
Box 1(2) – declaration codes (for example, y = SDI)
Box 2 – consignor
Box 5 – items (total number of items for the consignment/on SAD)
Box 6 – total number of packages
Box 7 – traders own reference number, the DUCR may be quoted here but this must be as well as box 44
Box 8 – importer
Box 8 – importer identification number
Box 14 – declarant
Box 14 – declarant identification number
Box 14 – representative
Box 15a – country of dispatch/export code
Box 21(1) – nationality of transport
Box 21(2) – identity of transport
Box 22(1) – invoice currency
Box 22(2) – total amount invoiced
Box 26 – inland mode of transport
Box 30 – location of goods
Box 31 – description of the goods
Box 31 – type of packages
Box 31 – number of packages
Box 31 – shipping marks
Box 31 – container identification number
Box 32 – goods item number
Box 33(1) – commodity code/combined nomenclature code
Box 33(2) – commodity code/ TARIC (TARiff Integre Communautaire) code
Box 33(3) – commodity code – TARIC additional code
Box 33(5) – commodity code – national TARIC additional code
Box 34a – country of origin code
Box 35 – gross mass (kg)
Box 36 – preference
Box 37(1) – procedure
Box 37(2) – additional procedure
Box 38 – net mass (kg)
Box 40 – simplified declaration previous documents
Box 41 – supplementary units
Box 42 – item price/amount
Box 44 – the mandatory ‘Y’ statements listed in the ‘Additional information’ section
Box 44 – documents produced, certificates and authorisation and additional references and supervising office
Box 45 – adjustment
Box 46 – statistical value
Box 47 – calculation of taxes
Box 48 – deferment payment
Box 49 – identification of warehouse – this field must be completed with the type, reference number and country code of the warehouse to which the goods are being released and additional documents needed
Where goods are removed on deposit (MP code N) an additional copy of copies 3 and 4 of the SAD plus any continuation sheets must be attached.
Security needed
Security for duty will be covered by the trader’s duty deferment guarantee.
Enter MP code F in box 47.
Additional information
Possible combination on a customs import entry are YO41 with YO40, or YO41 with YO42; it is not possible for YO40 and YO42 to be used on the same entry.
Mandatory information to be supplied in Box 44 to be eligible for Onward Supply Relief (OSR):
In Box 44 – Additional Information box enter:
YO40 – the VAT identification number issued in the member state of importation for the importer designated or recognised under Article 201 (1) of the VAT Directive as liable for payment of VAT.
The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number for example, YO40GB123456789.
YO40 should be used for an importer that is established and VAT registered in the UK. It cannot be used by a non-VAT registered person.
YO41 – the VAT identification number of the customer who is liable for the VAT on the intra-Community acquisition of goods in line with Article 200 (1) of the VAT Directive.
The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number for example, YO41 fr123457845.
YO41 should be used for the customer in the member state for which the goods are bound; it cannot be used by a non-VAT registered person
YO42 – the VAT identification number issued in the member state of importation for the tax representative.
The number should begin with the ISO alpha-2 country code of the member state assigning the VAT number for example, YO42GB987654321.
YO42 should be used for a UK VAT registered/established agent appointed to act as an importer by a trader who is not established and VAT registered in the UK.
The appointed agent or importer will be treated as importing and supplying the goods as the principal – see section 2.7 of VAT Notice 702: imports for the UK agent tax responsibilities.
It cannot be used by a non-VAT registered person.
VAT
General use of this CPC gives relief from import VAT.
Registered taxable persons: security for VAT is not needed. VAX must be entered in the rate column of Box 47 for the VAT tax line.
Exempt persons: the CPC must not be used for VAT exempt persons.
UK VAT registered: the importer must be UK VAT registered, or a UK VAT registered agent appointed to act on behalf of an importer who is not based in the UK and not VAT registered in the UK.
You cannot claim OSR if you use a pseudo Trader’s Unique Reference Number (TURN) or the code PR.
Supply of goods – to claim the relief you must be making a zero rated supply of the imported goods, not merely dispatching them, to a taxable person (who will account for tax on their acquisition) in an EU country.
VAT Notice 702/7: import VAT relief for goods supplied onward to a country in the EU has full details of the requirements and criteria for claiming OSR, the notice should be read with this CPC.
Post clearance action
-
Notes
Entry under this CPC is a declaration by the importer or agent that the goods are imported by a registered taxable person in the course of a zero rated supply of these goods by the importer to a taxable person in an EU member state within one month of the date of importation.
Entry under this CPC is an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been supplied to an EU member state.
Entry under this CPC is an undertaking by the importer or agent to pay to the Commissioners of Revenue and Customs immediately on demand any duties or other charges due in respect of the goods in question if the conditions of the relief are not met.
3.20 06 49 090
Excise FSD.
Goods covered
This is the FSD used to report the number of CFSP supplementary declarations for excise goods due/actually transmitted for a specific reporting period.
Goods liable to both customs and excise duties have 2 reporting periods known as excise 1 and excise 2.
2 FSDs must be entered per month for these goods:
- excise 1 covers the 15th day of the month to the month end – the FSD must be entered by the fourth working day of the month end
- excise 2 covers the first to the 14th day of the month – the FSD must be entered by the fourth working day after the 14th day of the month
Notice
Notice 760: Customs Freight Simplified Procedures.
Specific fields in the declaration/notes on completion
Acceptance date and time completion:
Day – insert 01.
Month – irrespective of the transmission date, insert the 2 digit number representing the month being reported on, for example if the FSD is in respect of July’s supplementary declarations, insert 07.
Year – insert the 4 digit number representing the year of the month being reported on, for example if the FSD is in respect of July 2015 supplementary declarations insert 2015.
Time – insert 00:00.
Box 1 – insert code ‘IM’ followed by the code ‘Y’.
Box 8 – insert the identity of the CFSP authorised trader.
Box 14 – insert the type, identity and if needed, the name and address of the declarant.
If a CFSP authorised trader/ indirect representative (IR) is entering the FSD, enter type 1 (SR) and leave the remaining fields blank.
If a direct representative is entering the FSD on behalf of the CFSP authorised trader, enter type 2 and the identity of the direct representative.
Box 37 – insert CPC 06 49 090.
Box 44 – insert:
Under AI statement ’FINSD’, the number of Supplementary Declarations (excluding FSDs) due for the reporting period and the number actually submitted, for example if 48 were due but only 45 submitted, insert 45/4 – these figures should be separated into supplementary declaration types to differentiate between import and removal from warehouse declarations, for example ‘SDI = 45/48, SDW = 20/20.’
Both SDI and SDW statements must be included in the order SDI then SDW – where supplementary declarations were also submitted in respect of previous periods insert on the same line the relevant period and number transmitted, for example if 4 (late) July 2015 supplementary declarations imports were transmitted insert: ‘7/15 = SDI 4’ – this declaration would then read SDI = 45/48, SDW = 20/20, 7/15 = SDI.
If no supplementary declarations were submitted during the reporting period insert SDI=0/0, SDW=0/0.
Under document code ‘9DCR’, the DUCR and DUCR Part suffix – the DUCR Part must be unique and conform to the structure recommended by the WCO see Trade Tariff.
No other information should be entered in this field.
Additional documents needed
–
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
Nil returns are needed. Where traders deal in customs and excise goods under CFSP, the excise reporting arrangements take precedent.
3.21 06 60 040
This CPC is a customs clearance request and Notice of Presentation (NOP) to be used only by traders authorised for EIDR.
This customs clearance request (C21) allows goods entered under EIDR approval to be presented to customs and cleared from the inventory before being removed to the free circulation procedure.
The full data of a simplified declaration must be placed in the trader’s records at the same time as the NOP is submitted to CHIEF, and the NOP must be followed at the appropriate time by a Supplementary Declaration.
Goods covered
Goods entering the UK under EIDR released to free circulation procedure.
Notice
Notice 760: Customs Freight Simplified Procedures.
Specific fields in the declaration/notes on completion
Box 1 – insert code ‘IM’ followed by either:
- ‘J’ for EIDR NOP – goods arrived
- ‘K’ for EIDR NOP – goods not arrived
Box 2 – insert name of consignor.
Box 6 – insert number of packages.
Box 7 – insert commercial reference numbers.
Box 8 – insert the identity and the name and address of the consignee.
Box 14 – insert type, ID and if needed, the name and address of the declarant.
Box 30 – insert the location of the goods.
Box 31 – enter:
- plain language description of the goods that is sufficient to allow for easy identification and examination
- package marks, numbers and kind
- container number, if used
Box 32 – insert the number of items per package.
Box 37 – the CPC must be 06 60 040.
Box 40 – insert the class, type and reference number of the summary/previous document.
Box 44 – enter the following additional data required for the NOP:
- holder of the CFSP or EIDR authorisation reference number
- gross weight (kg)
- CFSP Supervising office
Additional documents needed
–
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
Only a limited number of fields need to be completed – see Trade Tariff for full details.
Supporting documentation will not normally be needed for presentation to customs at the frontier except where entries are sent route 1 or 2.
Fuller details must be given to customs on an electronic supplementary declaration.
3.22 06 60 061
This CPC is a customs clearance request and NOP to be used only by traders authorised for EIDR.
This customs clearance request (C21) allows goods entered under EIDR approval to be presented to customs and cleared from the inventory before being removed to a Customs Special Procedure (except Customs warehousing – see CPC 06 60 071 for Customs Warehousing EIDR and NOP).
The full data of a simplified declaration relating to customs special procedure must be placed in the trader’s records at the same time as the NOP is submitted to CHIEF, and the NOP must be followed at the appropriate time by a Supplementary Declaration.
Goods covered
Goods entering the UK under EIDR released to a customs special procedure (excluding customs warehousing).
Notice
Notice 760: Customs Freight Simplified Procedures.
Specific fields in the declaration/notes on completion
Box 1 – insert code ‘IM’ followed by either:
- ‘J’ for EIDR NOP – goods arrived
- ‘K’ for EIDR NOP – goods not arrived
Box 2 – insert name of consignor.
Box 6 – insert number of packages.
Box 7 – insert commercial reference numbers.
Box 8 – insert the identity and the name and address of the consignee.
Box 14 – insert type, ID and if needed, the name and address of the declarant.
Box 30 – insert the location of the goods.
Box 31 – enter:
- plain language description of the goods that is sufficient to allow for easy identification and examination
- package marks, numbers and kind
- container number, if used
Box 32 – insert the number of items per package.
Box 37 – the CPC must be 06 60 061.
Box 40 – insert the class, type and reference number of the summary/previous document.
Box 44 – enter the following additional data required for the NOP:
- holder of the CFSP or EIDR authorisation reference number
- special procedures authorisation number
- gross weight (kg)
- CFSP Supervising office
Additional documents needed
–
Security needed
–
Additional information
–
VAT
–
Post clearance action
–
Notes
Only a limited number of fields need to be completed – see Trade Tariff for full details.
Supporting documentation will not normally be needed for presentation to customs at the frontier except where entries are sent route 1 or 2.
Fuller details must be given to customs on an electronic supplementary declaration.
3.23 06 60 071
This CPC is a customs clearance request and NOP to be used only by traders authorised for EIDR.
This customs clearance request (C21) allows goods entered under EIDR approval to be presented to customs and cleared from the inventory before being removed to the customs warehousing procedure.
The full data of a simplified declaration to customs warehousing must be placed in the trader’s records at the same time as the NOP is submitted to CHIEF, and the NOP must be followed at the appropriate time by a Supplementary Declaration where necessary.
Goods covered
Goods entering the UK under EIDR released to customs warehousing procedure.
Notice
Notice 760: Customs Freight Simplified Procedures.
Specific fields in the declaration/notes on completion
Box 1 – insert code ‘IM’ followed by either:
- ‘J’ for EIDR NOP – goods arrived
- ‘K’ for EIDR NOP – goods not arrived
Box 2 – insert name of consignor.
Box 6 – insert number of packages.
Box 7 – insert commercial reference numbers.
Box 8 – insert the identity and the name and address of the consignee.
Box 14 – insert type, ID and if needed, the name and address of the declarant.
Box 30 – insert the location of the goods.
Box 31 – enter:
- plain language description of the goods that is sufficient to allow for easy identification and examination
- package marks, numbers and kind
- container number, if used
Box 32 – insert the number of items per package.
Box 37 – the CPC must be 06 60 071.
Box 40 – insert the class, type and reference number of the summary/previous document.
Box 44 – enter the following additional data required for the NOP:
- holder of the CFSP or EIDR authorisation reference number
- customs warehouse authorisation number
- gross weight (kg)
- CFSP Supervising office address
Additional documents needed
–
Security needed
–
Additional information
VAT
–
Post clearance action
–
Notes
Only a limited number of fields need to be completed – see Trade Tariff for full details.
Supporting documentation will not normally be needed for presentation to customs at the frontier except where entries are sent route 1 or 2.
Fuller details must be given to customs on an electronic supplementary declaration.
4. Customs procedure codes starting with 07
Free circulation with simultaneous entry of the goods under a warehouse procedure (including placing in other premises under fiscal control).
4.1 07 00 000
Goods covered
Any goods liable to excise duty on importation into the UK being declared for warehousing in an excise warehouse, registered tobacco store or other registered premises.
Notice
Excise Notice 179a: aviation turbine fuel.
Excise Notice 179e: biofuels and other fuel substitutes.
Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.
Excise Notice 476: Tobacco Products Duty.
Additional specific fields on the declaration notes for completion
Box 1 – enter code IM followed by A or D as appropriate.
Box 44:
- declare the full name and address of the approved tax warehouse of destination as a PREMS Statement
- excise duty is suspended therefore do not enter a tax line
Box 49 – enter Y followed by identification number (approval number) of the excise warehouse of destination – the country code should be shown as GB.
Additional documents needed
–
Security needed
A movement guarantee is needed to cover the movement from the place of release to free circulation to the tax warehouse of receipt. This guarantee is detailed in the appropriate field on the electronic Administrative Document (e-AD) prepared by the registered consignor.
Additional information
This CPC code may only be used for goods liable to excise duty and are being moved from the place of importation (released to free circulation) to the excise warehouse declared in box 49 of the declaration.
VAT
–
Post clearance action
Following the release from customs control, the goods may only be removed to the warehouse declared in box 49 in excise duty suspension by an approved registered consignor.
Excise Notice 196: excise goods – registration and approval of warehousekeepers, warehouse premises, owners of goods and registered consignors has details of how to become a registered consignor.
The excise duty suspended movement must be under the Excise Movement and Control System (EMCS) system and start immediately the goods are released to free circulation.
Read more about how the movement is started in Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.
Notes
- Customs duty must be paid or accounted for on the import declaration and the appropriate tax lines must be completed.
- Entry under this CPC is:
- a declaration that the goods are eligible for warehousing and that the receiving warehouse is approved to receive the declared goods
- an undertaking by the agent or importer, in consideration of permission being granted by the Commissioners of Revenue and Customs for the removal on importation of the entered goods without payment of the excise duties, to deposit the goods without delay and in the same state and condition as at importation, in the warehouse stated
4.2 07 40 000
Goods covered
Any goods liable to excise duty previously declared for end-use now being declared for warehousing in an excise warehouse, registered tobacco store or other registered premises.
Notice
Excise Notice 179a: aviation turbine fuel.
Excise Notice 179e: biofuels and other fuel substitutes.
Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.
Excise Notice 476: Tobacco Products Duty.
Notice 770: imported goods – end use relief.
Notice 3001: customs special procedures for the Union Customs Code.
Additional specific fields on the declaration notes for completion
Box 1 – enter code IM followed by A or D as appropriate.
Box 36 – enter preference code.
Box 44:
- declare the full name and address of the approved tax warehouse of destination as a PREMS Statement
- enter document number N990 (do not enter a status code)
- enter the end use authorisation number
- the excise duty is suspended therefore do not enter a tax line
Box 49:
- enter Y followed by identification number (approval number) of the excise warehouse of destination
- the country code should be shown as GB
Additional documents needed
-
Security needed
A movement guarantee is needed to cover the movement from the place of release to free circulation to the tax warehouse of receipt.
This guarantee is detailed in the appropriate field on the e-AD prepared by the registered consignor.
Additional information
This CPC code may only be used for goods liable to excise duty and are being moved from the place of importation (released to free circulation) to the excise warehouse declared in Box 49 of the declaration.
VAT
-
Post clearance action
Following the release from customs control the goods may only be removed to the warehouse declared in box 49 in excise duty suspension by an approved registered consignor.
Excise Notice 196: excise goods – registration and approval of warehousekeepers, warehouse premises, owners of goods and registered consignors contains details of how to become a registered consignor.
The excise duty suspended movement must be under the EMCS system and start immediately when the goods are released to free circulation.
Notes
-
Customs duty must be paid or accounted for on the import declaration and the appropriate tax lines must be completed.
-
Entry under this CPC is:
- a declaration that the goods are eligible for warehousing and that the receiving warehouse is approved to receive the declared goods
- an undertaking by the agent or importer, in consideration of permission being granted by the Commissioners of Revenue and Customs for the removal on importation of the entered goods without payment of the excise duties, to deposit the goods without delay and in the same state and condition as at importation, in the warehouse stated
-
If the claim to end-use relief cannot be substantiated customs duty must be paid or accounted for on the declaration.
-
The importer must hold an end-use authorisation number and the general provisions of CPCs 40 00 023 or 40 00 024 must be observed.
-
A declaration under this CPC is a declaration that the goods are:
- entitled to a reduced or nil rate of customs duty on account of their end-use
- identified in suspensions from customs duty or end use relief, goods used for a prescribed use and in the UK Trade Tariff as being subject to end use relief
4.3 07 51 000
Goods covered
Any compensating products liable to excise duty from any goods previously declared for IP suspension now being declared for warehousing in an excise warehouse, registered tobacco store or other registered premises.
Notice
Excise Notice 179a: aviation turbine fuel.
Excise Notice 179e: biofuels and other fuel substitutes.
Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.
Notice 3001: customs special procedures for the Union Customs Code.
Excise Notice 476: Tobacco Products Duty.
Notice 770: imported goods – end use relief.
Additional specific fields on the declaration notes for completion
Box 1 – enter code IM followed by A or D.
Box 40 – enter previous document class z/zzz/ and reference to the related import entry in the format EPU-number-date.
Box 44:
- declare the full name and address of the approved tax warehouse of destination as a PREMS Statement
- enter document identifier code C601
- enter the IP authorisation number and authorisation holders own reference number
- declare the full name and address of supervising customs office as a SPOFF Statement
- excise duty is suspended therefore do not enter a tax line
Box 49 enter:
- Y followed by identification number (approval number) of the excise warehouse of destination – the country code should be shown as GB
Additional documents needed
Documentary evidence of the amount of duty suspended, for example INF1 authenticated by the supervising office.
Security needed
A movement guarantee is needed to cover the movement from the place of release to free circulation to the tax warehouse of receipt. This guarantee is detailed in the appropriate field on the e-AD prepared by the registered consignor.
Additional information
This CPC code may only be used for goods liable to excise duty and which are being released from IP to free circulation to the excise warehouse declared in Box 49 of the declaration.
VAT
Import VAT must be paid as a condition of use of this CPC.
Post clearance action
Following the release from customs control the goods may only be removed to the warehouse declared in box 49 in excise duty suspension by an approved registered consignor.
Excise Notice 196: excise goods – registration and approval of warehousekeepers, warehouse premises, owners of goods and registered consignors contains details of how to become a registered consignor.
The excise duty suspended movement must be under the EMCS system and start immediately the goods are released to free circulation.
Read more about how the movement is started in Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.
Notes
Customs duty must be paid or accounted for on the import declaration and the appropriate tax lines must be completed.
Entry under this CPC is:
- a declaration that the goods are eligible for warehousing and that the receiving warehouse is approved to receive the declared goods
- an undertaking by the agent or importer, in consideration of permission being granted by the Commissioners of Revenue and Customs for the removal on importation of the entered goods without payment of the excise duties, to deposit the goods without delay and in the same state and condition as at importation, in the warehouse stated
4.4 07 53 000
Goods covered
Any goods liable to excise duty previous declared to TA now being declared for warehousing in an excise warehouse, registered tobacco store or other registered premises.
Notice
Excise Notice 179a: aviation turbine fuel.
Excise Notice 179e: biofuels and other fuel substitutes.
Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.
Excise Notice 476: Tobacco Products Duty.
Additional specific fields on the declaration notes for completion
Box 1 – enter code IM followed by A or D as appropriate.
Box 40 – enter:
- z/zzz/ followed by the previous temporary import relief C88 entry number (see document types, codes and associated classes for Box 40)
Box 44:
- declare the full name and address of the approved tax warehouse of destination as a PREMS statement
- declare the full name and address of the supervising customs office as a SPOFF statement – excise duty is suspended therefore do not enter a tax line
Box 49 – enter Y followed by identification number (approval number) of the excise warehouse of destination – the country code should be shown as GB.
Additional documents needed
–
Security needed
A movement guarantee is needed to cover the movement from the place of release to free circulation to the tax warehouse of receipt. This guarantee is detailed in the appropriate field on the e-AD prepared by the registered consignor.
Additional information
This CPC code may only be used for goods liable to excise duty being moved from relief under TA for entry to the excise warehouse declared in Box 49 of the declaration.
VAT
Import VAT must be paid.
Post clearance action
Following the release from customs control the goods may only be removed to the warehouse declared in box 49 in excise duty suspension by an approved registered consignor.
Excise Notice 196: excise goods – registration and approval of warehousekeepers, warehouse premises, owners of goods and registered consignors contains details of how to become a registered consignor.
The excise duty suspended movement must be under the EMCS system and start immediately the goods are released to free circulation.
Read more about how the movement is started in Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.
Notes
Customs duty must be accounted for on this declaration and the appropriate tax lines in Box 47 completed.
Entry under this CPC is:
- a declaration that the goods are eligible for warehousing and that the receiving warehouse is approved to receive the declared goods
- an undertaking by the agent or importer, in consideration of permission being granted by the Commissioners of Revenue and Customs for the removal on importation of the entered goods without payment of the excise duties, to deposit the goods without delay and in the same state and condition as at importation, in the warehouse stated
4.5 07 71 000
Goods covered
Any goods liable to excise duty on importation into the UK previously entered to customs warehousing now being declared for warehousing in an excise warehouse, registered tobacco store or other registered premises for the suspension of excise duty and import VAT.
Notice
Excise Notice 179a: aviation turbine fuel.
Excise Notice 179e: biofuels and other fuel substitutes.
Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.
Notice 3001: customs special procedures for the Union Customs Code
Excise Notice 476: Tobacco Products Duty.
Additional specific fields on the declaration notes for completion
Box 1 – enter code IM followed by R or U as appropriate.
Box 44:
- declare the full name and address of the approved tax warehouse of destination as a PREMS statement
- enter the document identifier C600 – (do not enter a document status code) followed by the identification number of the customs warehouse R or U followed by GB
- excise duty is suspended therefore do not enter a tax line
Box 49 – enter Y followed by identification number (approval number) of the excise warehouse of destination – the country code should be shown as GB.
Additional documents needed
-
Security needed
A movement guarantee is needed to cover the movement from the place of release to free circulation to the tax warehouse of receipt. This guarantee is detailed in the appropriate field on the e-AD prepared by the registered consignor.
Additional information
This CPC code may only be used for goods liable to excise duty and are being moved from the customs warehouse to the excise warehouse declared in box 49 of the declaration.
VAT
Import VAT should be accounted for on the relevant W5/W5D or W6/W6D.
Post clearance action
Following the release from customs control the goods may only be removed to the warehouse declared in box 49 in excise duty suspension by an approved registered consignor.
Excise Notice 196: excise goods – registration and approval of warehousekeepers, warehouse premises, owners of goods and registered consignors contains details of how to become a registered consignor.
The excise duty suspended movement must be under the EMCS system and start immediately the goods are released to free circulation.
Read more about how the movement is started in Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.
Notes
Customs duty must be paid or accounted for on the declaration and the appropriate tax lines must be completed.
Entry under this CPC is:
- a declaration that the goods are eligible for warehousing and that the receiving warehouse is approved to receive the declared goods
- an undertaking by the agent or importer, in consideration of permission being granted by the Commissioners of Revenue and Customs for the removal on importation of the entered goods without payment of the excise duties, to deposit the goods without delay and in the same state and condition as at importation, in the warehouse stated