Imports: customs warehousing
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-warehousing-including-deposit-in-other-premises-under-customs-control
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. Customs procedure codes starting with 71 00
1.1 71 00 000
Goods covered
Goods liable to Customs Duty and/or other charges declared for customs warehousing without payment of any Customs Duty or charges.
Notice
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 A, D, Y or Z as appropriate.
Box 44: enter the appropriate licence details (see UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations) then:
- enter document code C600
- do not enter a status code
- enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate
- enter details of the guarantee reference number as an AI statement - GRNTR
Box 47: do not enter a Customs Duty tax line.
Box 49: enter A, C, or E if you have a Community Custom Code authorisation or R or U if you have a Union Customs Code authorisation, followed by the identification number of the customs warehouse and GB.
Additional documents needed
-
Security needed
Security may be needed to make sure conditions and obligations of the relief will be met, the supervising office will state in the authorisation if it is.
In box 47 enter MP code N, P, Q, S, T, U, V as appropriate.
Additional information
Box 44: where a preferential rate of duty is to be claimed on removal from warehouse, enter AI statement code WHSRP followed by the type of preference claimed, for example GSP, ACP, EFTA.
Declare the full name and address of the customs warehousing supervising customs office as a SPOFF statement.
VAT
A VAT tax line is not needed.
Post clearance action
-
Notes
Entry under this Customs Procedure Code (CPC) is a declaration that:
- the goods are eligible for warehousing
- the goods will be deposited without delay and in the same state and conditions as at importation in the warehouse stated
- any additional security which may be needed will be provided
- all other conditions and requirements will be met
1.2 71 00 001
Goods covered
Goods liable to VAT only declared for customs warehousing without payment of any charges.
Notice
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 A, D, Y or Z as appropriate.
Box 44: enter the appropriate licence details (see UK Trade Tariff: document status codes for harmonised declarations) then:
- enter document code 9AIV and status codes JP or UP as appropriate
- enter details of the guarantee reference number as an AI statement - GRNTR
Box 47: do not enter a Customs Duty tax line.
Box 49: enter A, C, or E if you have a Community Customs Code authorisation or R or U if you have a Union Customs Code authorisation, followed by the identification number of the customs warehouse and GB.
Additional documents needed
-
Security needed
Security may be needed to make sure conditions and obligations of the relief will be met, the supervising office will state in the authorisation if it is.
In box 47 enter MP code N, P, Q, S, T, U, V as appropriate.
Additional information
Box 44: declare the full name and address of the warehouse as a PREMS statement.
Declare the full name and address of the customs warehousing supervising customs office as a SPOFF statement.
VAT
A VAT tax line is not needed.
Post clearance action
-
Notes
Entry under this CPC is a declaration that:
- the goods are eligible for warehousing
- the goods will be deposited without delay and in the same state and conditions as at importation, in the warehouse stated
- any additional security which may be needed will be provided
- all other conditions and requirements will be met
Where a preferential rate of duty is to be claimed on removal from warehouse you must not use this CPC. CPC 71 00 000 should be used.
2. Customs procedure codes starting with 71 21
2.1 71 21 000
Goods covered
Goods liable to Customs Duty and/or other charges returned after outward processing or the outward processing simplified repair procedure, declared for customs warehousing without payment of any Customs Duty or charges.
Notice
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 A, D, Y or Z as appropriate.
Box 44:
- enter document code C019
- do not enter a document status code
- enter the Outward Processing Relief (OPR) authorisation reference number - declare ‘Simplified authorisation’, OPR authorisation reference number OP/9999/999/99 as a 00100 AI statement for goods entered to simplified OPR
- declare the full name and address of the supervising customs office as a SPOFF statement
- enter the appropriate licence details (see UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations)
- enter document code C600
- do not enter a status code
- enter details of the guarantee reference number as an AI statement - GRNTR
Box 47: do not enter a Customs Duty tax line.
Box 49: enter A, C, or E if you have a Community Customs Code authorisation or R or U if you have a Union Customs Code authorisation, followed by the identification number of the customs warehouse and GB.
Additional documents needed
-
Security needed
Security may be needed to make sure conditions and obligations of the relief will be met, the supervising office will state in the authorisation if it is.
In box 47 enter MP code N, P, Q, S, T, U, V as appropriate.
Additional information
Box 44: where a preferential rate of duty is to be claimed on removal from warehouse, enter AI statement code WHSRP followed by the type of preference claimed Generalised Scheme of Preference (GSP), for example African, Caribbean and Pacific States (ACP), European Free Trade Agreement (EFTA).
VAT
A VAT tax line is not needed.
Post clearance action
-
Notes
Entry under this CPC is a declaration that:
- the goods are eligible for warehousing
- the goods will be deposited without delay and in the same state and conditions as at importation, in the warehouse
- any additional security which may be needed will be provided
- all other conditions and requirements will be met
3. Customs procedure codes starting with 71 51
3.1 71 51 000
Goods covered
Goods liable to Customs Duty and/or other charges declared for customs warehousing without payment of any Customs Duty or charges previously entered to Inward Processing (IP).
Notice
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 A, D, Y or Z as appropriate.
Box 44: enter the appropriate licence details (see UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations) then:
- enter document code C601
- do not enter a status code
- enter details of the guarantee reference number as an AI statement - GRNTR
Box 47: do not enter a Customs Duty tax line.
Box 49: enter A, C, or E if you have a Community Customs Code authorisation or R or U if you have a Union Customs Code authorisation, followed by the identification number of the customs warehouse and GB.
Additional documents needed
-
Security needed
Security may be needed to make sure conditions and obligations of the relief will be met, the supervising office will state in the authorisation if it is.
In box 47 enter MP code N, P, Q, S, T, U, V as appropriate.
Additional information
Box 44: where a preferential rate of duty is to be claimed on removal from warehouse, enter AI statement code WHSRP followed by the type of preference claimed, for example GSP, ACP, EFTA.
Declare the full name and address of the customs warehousing supervising customs office as a SPOFF statement.
VAT
No VAT is payable. A VAT tax line is not needed.
Post clearance action
-
Notes
Entry under this CPC is a declaration that:
- the goods are eligible for warehousing
- the goods will be deposited without delay and in the same state and conditions as at importation, in the warehouse stated
- any additional security which may be needed will be provided
- all other conditions and requirements will be met
3.2 71 51 A04
Goods covered
Goods liable to other charges declared for customs warehousing without payment of any VAT previously entered to IP VAT only.
Notice
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 A, D, Y or Z as appropriate.
Box 44: enter appropriate licence identifier where applicable, from UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations and:
- enter document code C600
- do not enter a status code
- enter details of the guarantee reference number as an AI statement - GRNTR
Box 47: enter MP code S against the excise tax line. Do not enter a Customs Duty tax line. If additional security is needed by cash deposit for Excise Duty enter MP code N or P against the excise tax line.
Box 49: enter A, C, or E if you have a Community Customs Code authorisation or R or U if you have a Union Customs Code authorisation, followed by the identification number of the customs warehouse and GB.
Additional documents needed
-
Security needed
Security is needed by guarantee to cover removal of excise goods to a warehouse other than in the port or place of landing. It may also be needed to make sure conditions and obligations of the relief will be met, the supervising office will state in the authorisation or notify the holder if it is.
If security is needed you’ll have to give a valuation statement, see valuing goods.
In box 47 enter MP code N, P, T, U, V as appropriate.
Additional information
Box 44: where a preferential rate of duty is to be claimed on removal from warehouse, enter AI statement code WHSRP followed by the type of preference claimed, for example GSP, ACP, EFTA.
Declare the full name and address of the customs warehousing supervising customs office as a SPOFF statement.
VAT
No VAT is payable. A VAT tax line is not needed.
In box 47 enter ‘VAX’ as the last 3 characters in the rate column.
Post clearance action
-
Notes
Entry under this CPC is a declaration that:
- the goods are eligible for warehousing
- the goods will be deposited without delay and in the same state and conditions as at importation in the warehouse stated
- any additional security which may be needed will be provided
- all other conditions and requirements will be met
4. Customs procedure codes starting with 71 53
4.1 71 53 000
Goods covered
Temporary Admission goods liable to Customs Duty and/or other charges declared for customs warehousing.
Notice
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 A, D, Y or Z as appropriate.
Box 40: (previous document) – identify the previous Temporary Admission entry by entering ‘z/zzz/’ (followed by date of that entry to TA in the format yymmdd)/ (followed by the TA C88 entry number).
Box 44: enter the appropriate licence details (see UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations) then:
- declare the full name and address of the customs warehousing supervising customs office as a SPOFF statement
- enter document code C600
- do not enter a status code
- enter details of the guarantee reference number as an AI statement - GRNTR
Box 47: do not enter a Customs Duty tax line.
Box 49: enter A, C, or E if you have a Community Customs Code authorisation or R or U if you have a Union Customs Code authorisation, followed by the identification number of the customs warehouse and GB.
Additional documents needed
-
Security needed
Security may be needed to make sure conditions and obligations of the relief will be met, the supervising office will state in the authorisation if it is.
In box 47 enter MP code N, P, Q, S T, U, V as appropriate.
Additional information
-
VAT
No VAT is payable. A VAT tax line is not needed.
Post clearance action
-
Notes
Entry under this CPC is a declaration that:
- the goods are eligible for warehousing
- the goods will be deposited without delay and in the same state and conditions as they were on removal from Temporary Admission, in the warehouse stated
- any additional security which may be needed will be provided
- all other conditions and requirements will be met
5. Customs procedure codes starting with 71 54
5.1 71 54 000
Goods covered
Goods liable to Customs Duty and/or other charges declared for customs warehousing without payment of any Customs Duty or charges previously entered to IPR suspension in an EU member state.
Notice
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 A, D, Y or Z as appropriate.
Box 44: enter the appropriate licence details (see UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations) then:
- enter document code C600
- do not enter a status code
- enter document codes and status codes JP or UP as appropriate
- enter details of the guarantee reference number as an AI statement - GRNTR
Box 47: do not enter a Customs Duty tax line.
Box 49: enter A, C, or E if you have a Community Customs Code authorisation or R or U if you have a Union Customs Code authorisation, followed by the identification number of the customs warehouse and GB.
Additional documents needed
-
Security needed
Security may be needed to make sure conditions and obligations of the relief will be met, the supervising office will state in the authorisation if it is.
In box 47 enter MP code N, P, Q, S, T, U, V as appropriate.
Additional information
Box 44: where a preferential rate of duty is to be claimed on removal from warehouse, enter AI statement code WHSRP followed by the type of preference claimed, for example GSP, ACP, EFTA.
Declare the full name and address of the customs warehousing supervising customs office as a SPOFF statement.
VAT
No VAT is payable. A VAT tax line is not needed.
Post clearance action
-
Notes
Entry under this CPC is a declaration that:
- the goods are eligible for warehousing
- the goods will be deposited without delay and in the same state and conditions as at importation, in the warehouse stated
- any additional security which may be needed will be provided
- all other conditions and requirements will be met
When not accompanied by an INF1 make a GEN02 AI statement ‘Duty Relief will not be claimed on the basis of INF1’.
When accompanied by an INF1 make a GEN01 AI statement ‘Duty Relief will be claimed on the basis of INF1.
6. Customs procedure codes starting with 71 71
6.1 71 71 000
Goods covered
Goods previously entered to customs warehousing now being transferred to another customs warehouse authorisation holder within the UK.
Notice
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 A, D or Z as appropriate.
Box 2: consignor - enter the full name and address of the despatching warehouse.
Box 8: consignee - enter the full name and address of the receiving warehouse, if a type C or E warehouse if you have a Community Custom Code authorisation or U if you have a union customs code authorisation, or the depositor of the goods into a Type A warehouse if you have a Community Custom Code authorisation or R if you have a Union Customs Code authorisation.
Box 40: enter the details of the document used to enter the goods into the consignor warehouse.
Box 44: declare the full name and address of the receiving customs warehousing supervising customs office as a SPOFF statement:
- enter the appropriate licence details (see UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations)
- enter document code C600 and the identification number of the sending custom warehouse
- do not enter a status code
- enter details of the guarantee reference number as an AI statement - GRNTR
Box 49: enter A, C, D or E if you have a Community Customs Code authorisation or R or U if you have a Union Customs Code authorisation, followed by the identification number of the customs warehouse and GB.
Additional documents needed
-
Security needed
Security may be needed to make sure conditions and obligations of the relief will be met, the supervising office will state in the authorisation if it is.
In box 47 enter MP code N, P, Q, S, T, U, V as appropriate.
Additional Information
-
VAT
No import VAT is due on entries made to this CPC.
Post clearance action
Enquiries must be addressed to the supervising office whose address is in box 44.
Notes
Use of this CPC is a declaration by the importer that the conditions laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs and Excise Management Act 1979.