Imports: home use of goods previously released for free circulation

Question 1

1. Customs procedure codes starting with 49 00

Accepted Answer

Home use of goods previously released for free circulation in the special territories of the EU or those having a customs union with the UK and EU, such as Turkey, San Marino or Andorra (for goods in chapters 25 to 97 of the Trade Tariff), or goods originating in those special territories or countries.

1.1 49 00 000

Goods covered

Basic declaration for home use by payment of, or accounting for, any excise duties, VAT, and where applicable, any accessionary customs duties.

Notice

Notice 812: UK and European Union preferences - trade with Turkey.

Specific fields in the declaration or notes on completion

The customs procedure code (CPC) (box 37) must be 49 00 000.

Additional documents needed

Special territories: T2F or T2LF, but read about details of special arrangements for trade with the Channel Islands.

San Marino and Andorra: T2 or T2L

Turkey: AT.R - see Notice 812: UK and European Union preferences - trade with Turkey and the ‘Post clearance action’ and ‘notes’ section for this CPC code.

Security needed

Security for Customs Duty at the full rate will be needed where the UK and EU status, or free circulation status (in the case of the customs union arrangements) cannot be established at the time of importation. See the ‘notes’ section.

Additional information

For goods imported under the Turkey, Andorra and San Marino customs union arrangements code 400 must be entered in box 36 of the declaration.

The following document or status codes must be entered in box 44:

ATR Movement Certificates
N018, followed by one of the following status codes:
- AE
- AF
- AG
- AP
- AS
- AT
- GE
- GP
- LE
- LP
- UA
- UE
- UP
- US
- XA
- XB
- XS
T2: N822, with appropriate status code
T2L N825, with appropriate status code
T2F C612, with appropriate status code
T2LF C620, with appropriate status code

Excise goods: retail containers of spirits, wine and made-wine imported under this CPC may be subject to the UK duty stamp requirements (see Excise Notice DS5: UK Duty Stamps Scheme for further information).

VAT

Registered taxable persons - VAT must be paid at importation if the goods are chargeable at a positive rate. Details will be included on the VAT certificate.

Exempt persons - VAT must be paid at importation if the goods are chargeable at a positive rate.

Post clearance action

In cases where an undertaking is involved the necessary documents must be produced.

Notes

Where the UK, EU or free circulation status of the goods cannot be established at the time of importation the importer will need to enter a tax line for Customs Duty in box 47, entering ‘F’ in the rate column and the relevant document code and status in box 44.

Security for duty will be taken pending production of the necessary documents.

1.2 49 00 003

This CPC is only to be used for consignments from special territories, entered by traders authorised to use the Bulk Import Reduced Data Set (BIRDS). The appropriate CPC for one-off imports is 49 00 C07.

Prior authorisation to use BIRDS by HMRC is needed to use this CPC.

This CPC must not be used for:

any goods subject to any prohibition or restriction
goods intended for any customs regime or relief

Goods covered

Consignments of an intrinsic value (ie: excluding freight, insurance or charges) of no more than £135, that are not liable to Customs Duty and Excise duties and are not subject to import VAT. To qualify for this relief, the consignments must have been dispatched from the special territories to the consignee in Great Britain.

Notice

Imports and community transport inwards.

Exports in customs procedure codes.

Specific fields in the declaration or notes

A partially completed Single Administrative Document (SAD) may be presented for eligible goods with an intrinsic value of no more than £135.

The following fields need to be completed on the SAD and input to Customs Handling of Import and Export Freight (CHIEF):

The declaration type.
Multiple consignors must be entered as AI code 00200 in each of the name, address and postcode fields. The Economic Operator Registration and Identification (EORI) field can be left blank for multiple consignors - if there is a single consignor, combined with multiple consignees, enter the consignor data at header level.
Items.
Packages.
If there is a single consignee, combined with multiple consignors, enter the consignee data at header level - multiple consignees must be entered as AI code 00200 in each of the name, address and postcode fields and enter ‘GBPR’ in ID field. If the BIRDS approved entity is declaring self-representation (in box 14) complete with name, address and EORI number.
The enter name, address and EORI number of BIRDS approved entity, where the EORI number is the same as box 8, then leave blank 15a ‘country of dispatch’.
The currency or invoice amount (forced when box 42 is declared on a multi item entry).
The goods location.
The goods description and packages marks, number or kind at commodity level.
The preference.
The CPC.
The net mass.
Any previous documents.
Supplementary units - if needed by the commodity code.
The item price - the maximum item value being declared and this field you cannot enter an amount greater than £135.00.
The AI statement BULKD and BIRDS approval number should be entered in text box at item level.

A Customs Duty tax line is not needed in box 47.

Bulking is restricted to goods that are imported on a single vessel or aircraft.

On the supporting manifest the commodity code must be shown against the description of the goods.

Additional documents needed

The single bulked entry must be supported by a manifest identifying the individual items in the consignment and their final delivery address with sufficient details for customs control purposes.

Security needed

-

Additional information

-

VAT

The CPC relieves import VAT. A VAT tax line is not needed in box 47.

There will be a liability to VAT on the supply of the goods as per the guidance here and here

Post clearance action

-

Notes

Where a consignment consists of several items to a single recipient, the total intrinsic value of those items must be no more than £135 in order to qualify for relief under this CPC. Where the total intrinsic value is more than £135, this CPC must not be used.

Use of the CPC is a declaration that the consignment:

is not liable to Excise Duty
has an intrinsic value of no more than £135
has been dispatched direct to the recipient from the special territories
is not subject to any prohibitions or restrictions, for example, controlled drugs, firearms and fake branded goods or labels which may be subject to intellectual property rights

This CPC must not be used for imports of goods that are samples eligible for CHIEF system Customs Procedure Code 40 00 C30.

This CPC must not be used for consignments that are dispatched to a recipient outside Great Britain.

Consignments to different recipients can be bulked, but for each recipient the total intrinsic value must be no more than £135.

Prior authorisation must be obtained to use this CPC from HMRC.

1.3 49 00 004

This CPC must only be used for imports of goods into Great Britain from the Channel Islands.

Goods covered

Consignments to a single recipient with an intrinsic value (ie excluding freight, insurance etc, charges) of no more than £135, that are not liable to Customs Duty or Excise duties and are subject to import VAT.

The consignment must have been dispatched direct from the special territories to the consignee in Great Britain to qualify for this relief.

This relief is only available for goods imported from the Channel Islands.

Notices

-

Specific fields in the declaration or notes on completion

A partially completed SAD may be presented for non-prohibited or restricted goods. The following fields need to be entered into CHIEF:

1
2 (box 2 for various consignors AI code 00200 must be entered in each of the Name, Street, City and Postcode fields)
5
6
8 (the trader’s EORI number must be entered)
14 (only if different to 8)
15a
21
30 (goods location)
31 (goods descriptions and packages)
33 (commodity code)
37
40

On the hard copy SAD, as well as the above, boxes 31 and 54 must be completed.

A Customs Duty tax line is not needed in box 47.

Additional documents needed

-

Security needed

-

Additional information

Where several items in a single consignment, with a intrinsic value of no more than £135, are sent to the single recipient, enter the highest valued commodity code for the item of the highest value in box 33.

VAT

The CPC does not relieve VAT. A VAT tax line is needed in box 47.

Post clearance action

-

Notes

Where a consignment consists of several items to a single recipient, the total intrinsic value of those items must be no more than £135 in order to qualify for relief under this CPC. Where the total intrinsic value is more than £135, this CPC must not be used.

Use of the CPC is a declaration that the consignment:

is not liable to Excise Duty
has an intrinsic value of no more than £135
has been dispatched direct to the recipient from the special territories
is not subject to any prohibitions or restrictions, for example, controlled drugs, firearms and fake branded goods or labels which may be subject to intellectual property rights

This CPC is not to be used for goods imported from a third country outside Great Britian (see 40 00 004).

Use CPCs 40 00 003 for declaring bulked import consignments to different recipients in accordance with Part 4B.1 of the SAD Harmonised Tariff.

This CPC must not be used for imports of goods that are samples eligible for CHIEF system Customs Procedure Code 40 00 C30.

1.4 49 00 007

Goods covered

A partially completed SAD declaration may be presented. See the ‘Specific fields in the declaration or notes on completion’ section for details of fields needed or you can submit a fully completed SAD declaration.

Goods imported from the special territories of the EU or those countries having a customs union with the UK or EU, such as Turkey, San Marino or Andorra (for goods in chapters 25 to 97 of the Trade Tariff) for the official use of US and other NATO visiting forces, except mail (see CPC 49 00 034), for which relief from duty or VAT, and car tax where applicable, is claimed.

Notice

-

Specific fields in the declaration or notes on completion

Fields needed on a partially completed SAD on completion: The CPC (box 37) must be 49 00 007. In addition, only the following fields need to be input to CHIEF:

1
2
5
6
8
14 (only if different to 8)
15a
21
37
40 (inventory linked entries only)

On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed.

Box 8 must show the allocated Traders Unique Reference Number (TURN).

Additional documents needed

2 duplicate copies of Import and export: application for release of goods free of duty and VAT under Visiting Forces Relief (C185).

Security needed

-

Additional Information

For spirits or tobacco imports, the address of the local customs office must be shown in plain language in the additional information box (box 44).

VAT

Goods entered to this CPC are relieved of VAT. A VAT tax line is not needed in box 47.

Post clearance action

A copy of any Import and export: application for release of goods free of duty and VAT under Visiting Forces Relief (C185) for spirits or tobacco goods destined for the US Navy Exchange at West Ruislip will be retained by customs for control purposes.

Notes

-

1.5 49 00 008

Goods covered

A completed SAD declaration may be presented. See specific fields in the declaration or notes on completion below for details of fields needed. Alternatively a fully completed SAD declaration may be lodged.

Goods imported from the special territories of the EU or those countries having a customs union with the UK and EU, such as Turkey, San Marino or Andorra (for goods in chapters 25 to 97 of the Trade Tariff) under diplomatic privilege for the official use of foreign missions or international organisations in the UK including diplomatic mail and diplomatic bags for which relief from all charges is claimed.

Notice

-

Specific fields in the declaration or notes on completion

Fields needed on a partially completed SAD. The CPC (box 37) must be 49 00 008.

In addition, only the following fields need to be input to CHIEF:

1
2
5
6
8
14 (only if different to 8)
15a
21
37
40 (inventory linked entries only).

On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed. Box 8 must show the allocated EORI number. Enter appropriate code in the additional information box (box 44) if form C426 is attached or the goods are diplomatic bags.

Additional documents needed

Form C426 except for diplomatic bags (see the ‘notes’ section).

Security needed

-

Additional information

-

VAT

Goods entered to this CPC are relieved from VAT. A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

Diplomatic bags must bear the seal of the foreign government and a label showing the official stamp of the sending government and the official address to which it is being sent. The label must be addressed impersonally to a mission or consular post.

Goods imported under diplomatic privilege for the personal use of entitled individuals must be entered to CPC 49 00 009.

1.6 49 00 009

Goods covered

A partially completed SAD declaration may be presented. See below for details of fields needed. Alternatively a fully completed SAD declaration may be lodged.

Goods imported from a special territory of the EU or those countries having a customs union with the UK and EU, such as Turkey, San Marino or Andorra (for goods in chapters 25 to 97 of the Trade Tariff) under diplomatic privilege for the personal use of entitled members of staff of foreign missions or international organisations in the UK for which relief from all charges is claimed.

Notice

-

Specific fields in the declaration or notes on completion

Fields needed on partially completed SAD on completion. Box 8 must show ‘PR’. The EORI number of the embassy must not be used. The CPC (box 37) must be 49 00 009. In addition, only the following fields need to be input to CHIEF:

1
2
5
6
8
14 (only if different to 8)
15a
21
37
40 (inventory-linked entries only)

On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed.

Enter appropriate document code in the additional information box (box 44) if form C426 is attached.

Additional documents needed

Form C426.

Security needed

-

Additional information

-

VAT

Goods entered to this CPC are relieved from VAT. A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

Goods for the official use of missions or international organisations must be entered to CPC 49 00 008.

1.7 49 00 010

Goods covered

A partially completed SAD declaration may be presented. See specific fields in the declaration or notes on completion below for details of fields needed. Alternatively a fully completed SAD declaration may be lodged.

Goods imported from the special territories of the EU or those countries having a customs union with the UK and EU, such as Turkey, San Marino or Andorra (for goods in chapters 25 to 97 of the Trade Tariff) for personal use by NATO visiting forces entitled personnel, for which relief from duty or VAT is claimed.

Notice

-

Specific fields in the declaration or notes on completion

Fields needed on partially completed SAD on completion. Box 8 must show the allocated EORI number. The CPC (box 37) must be 49 00 010. In addition, only the following fields need to be input to CHIEF:

1
2
5
6
8
14 (only if different to 8)
15a
21
37
40 (inventory-linked entries only)

On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed.

Additional documents needed

One of the following:

2 duplicate copies of Import and export: certificate of entitlement - relief from duty and VAT on the import or withdrawal of a motor vehicle (C&E941) for vehicles owned personally by members of the US Forces.
2 duplicate copies of Import and export: certificate of entitlement to relief from VAT on the purchase of a new means of transport (C&E941A) for vehicles owned personally by members of visiting forces other than US Forces
form C2 for importations of goods (including effects but excluding motor vehicles) owned personally by members of visiting forces (this form is only for US forces and is available from customs)

Form DD 1434 may be used by members of the US Forces.

Security needed

-

Additional information

-

VAT

Goods entered to this CPC are relieved from VAT. A VAT tax line is not needed in box 47.

Post clearance action

For importations of vehicles (Import and export: certificate of entitlement - relief from duty and VAT on the import or withdrawal of a motor vehicle (C&E941) or Import and export: certificate of entitlement to relief from VAT on the purchase of a new means of transport (C&E941A)) the address of the forces HM Revenue and Customs (HMRC) control officer must be shown in plain language in the additional information box (box 44).

Notes

-

1.8 49 00 013

Goods covered

Goods being entered to IP by:

the holder of a full authorization issued under economic codes 1,2,3,4,5,9,10,11,12,13,14,15,16,17,18,19,20,21,22

Imported from a special territory using the CN22/CN23 (international mail) procedure where the amount of import duty is less than £750 and a guarantee waiver is being requested.

Notice

Notice 3001: customs special procedures for the Union Customs Code.

Specific fields in the declaration or notes on completion

Box 1 enter code IM followed by A, D, Y or Z as appropriate.

Box 44 enter:

document identifier C601
IP authorisation number
do not enter a document status code
authorisation holders reference number as a GEN 45 AI statement (if any)
enter the appropriate licence details – see Appendix C10

Additional documents required

-

Security required

Security will not be required for customs duty and VAT to make sure conditions and obligations of the relief will be met. However, these may become due if you do not discharge the IP procedure correctly and submit your BOD1.

Additional information

Box 44 - enter the following statements in the additional information box;

Declare the full name and address of the supervising Customs Office as a SPOFF statement.

VAT

-

Post clearance action

Enquiries must be addressed to the supervising office whose address is in Box 44.

Notes

This CPC must not be used for goods entered under an authorisation by declaration (see CPC 51 00 001).

Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 950/2013 and Commission Regulations 2015/2446 and 2015/2447 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.

Where Customs Freight Simplified Procedures (CFSP) has been used to declare the goods, no processing may be carried out on the goods until the supplementary declaration has been submitted.

Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and make sure a copy of the entry is returned to the holder.

IP allows relief from Customs Duty, specific Customs Duty, Anti-Dumping Duty and Countervailing Duty.

Traders are reminded that failure to submit a Bill of Discharge (Form BOD1) by the due date to their supervising office may lead to having to pay any suspended duty and VAT. Any guarantee will not be released until you have submitted you bill of discharge.

You must retain evidence of export or declaration to free circulation and include this on your BoD1 form.

1.9 49 00 014

Goods being entered to IP (VAT only) from special territories by either:

the holder of a full authorization issued under economic code 1,2, 3,4, 5, 6,7,8,9,11,12, 21, imported from a special territory using the CN22/CN23 (international mail) procedure where the amount of Import Duty is less than £750 and a guarantee waiver is being requested

Specific fields in the declaration or notes on completion

Box 1 enter code IM followed by A, D, Y or Z as appropriate.

Box 44 enter document identifier C601:

IP authorisation number
do not enter a document status code
authorisation holders reference number as a GEN 45 AI statement (if any)
VAT registration number as a GEN 45 A1 statement (if applicable)
enter the appropriate licence details –see Appendix C11

Additional documents required

-

Security required

Security will not be required for Customs Duty and VAT to make sure conditions and obligations of the relief will be met. However, these may become due if you do not discharge the IP procedure correctly and submit your BOD1.

. Additional information

Box 44 – enter the following statements in the additional information box:

declare the full name and address of the supervising Customs Office as a SPOFF statement

VAT

-

Post clearance action

Enquiries must be addressed to the supervising office whose address is in Box 44.

Notes

IP allows relief from Customs Duty, specific Customs Duty, Anti-Dumping Duty and Countervailing Duty.

Use of this CPC constitutes a declaration by the importer that the conditions laid down in Regulation 950/2013 and Commission Regulation 2446/2015 and 2447/2015 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.

Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and make sure a copy of the entry is returned to the holder.

Traders are reminded that failure to submit a Bill of Discharge (Form BOD1) by the due date, may lead to having to pay any suspended VAT. They are also reminded that they must use relevant re-export CPCs in the 31 51 series or note details of the any other means of disposal.

Goods imported from non special territories should use CPC 51 00 006.

You must retain evidence of export and include this on your BoD1 form.

1.10 49 00 029

Goods covered

Goods imported from special territories of the EU or those countries having a customs union with the UK and EU, for which relief from Customs or Excise Duty or a reduced value for VAT is claimed, or it books an exemption from VAT under the zero-rating provisions.

These are:

works of art under Tariff headings 9701 to 9703
collectors’ items under Tariff heading 9704 and 9705
antiques under Tariff heading 9706
tapestries under Tariff heading 5805 and wall textiles made by hand from original designs provided by artists, provided that there are not more than 8 copies of each, individual pieces of ceramics executed entirely by the artist and signed by them, under Tariff heading 6913
photographs taken by the artist, printed by them or under their his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included, under Tariff heading 4911

Notice

VAT Notice 702: imports.

Notice 362: imported antiques.

VAT Notice 718: the VAT Margin Scheme and global accounting.

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 49 00 029.

Reduced valuation - manual entries.

Calculation of taxes (box 47) - the value for VAT must be calculated manually. The value is calculated using the appropriate duty valuation method plus any additions in accordance with VAT Notice 702: imports paragraph 3.1. That value is then multiplied by 28.58%.

The code 813 is to be entered in the type column, box 47a, and the calculated (reduced) value in the tax base, box 47b. The VAT rate code, box 47c is S.

Reduced valuation, DTI entries - the actual value for VAT must be entered as normal. The VAT rate code for box 47c is A. CHIEF will then calculate the import VAT at an effective rate of 5%.

Exemption from VAT - if exemption from VAT is claimed because in all other circumstances except for their age the goods would have qualified for zero-rating the code ‘VAX’ is to be entered in the rate column of box 47.

Additional documents needed

Satisfactory documentary evidence of authenticity to support entry to the appropriate Tariff heading and claim relevant duty relief or the reduced value for VAT (see paragraph 3.5 of VAT Notice 702: imports, and paragraphs 1.7 and 1.8 of Notice 362: imported antiques.

Enter Document Identifier DT = A2, A3, A5 or A6 or DT = B2, B3, B5 or B6 (as appropriate) in the additional information box (box 44).

Security needed

-

Additional information

-

VAT

Registered taxable persons - VAT must be paid at importation and details will be included on the VAT certificate.

Exempt persons - VAT must be paid at importation.

If satisfactory evidence is not available to claim a Customs or Excise Duty relief or the reduced import VAT value, VAT must be secured by deposit on the full value.

Post clearance action

-

Notes

Entry under this CPC is a declaration that the goods qualify for a relief or for a reduced value for import VAT, and are eligible for the second hand margin schemes where appropriate.

The reduced value calculation gives an effective import VAT rate of 5%.

1.11 49 00 034

Goods covered

A partially completed SAD declaration may be presented. See specific fields in the declaration or notes on completion below for details of fields needed. Alternatively a fully completed SAD declaration may be lodged.

Importations from the special territories of the EU or those countries having a customs union with the UK and EU, such as Turkey, San Marino or Andorra (for goods in chapters 25 to 97 of the Trade Tariff) of mail by US and other NATO visiting forces for which relief from duty or VAT is claimed.

Notice

-

Specific fields in the declaration or notes on completion

Fields needed on partially completed SAD:

Box 8 must show the allocated EORI number.

The CPC (box 37) must be 49 00 034. In addition, only the following fields need to be input to CHIEF:

1
2
5
6
14 (only if different to 8)
15a
21
37
40 (inventory-linked entries only)

On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed.

Additional documents needed

2 duplicate copies of Import and export: application for release of goods free of duty and VAT under Visiting Forces Relief (C185).

Security needed

-

Additional information

-

VAT

Goods entered to this CPC are relieved from VAT. A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

-

1.12 49 00 045

Goods covered

Goods imported from the special territories of the EU or those countries having a customs union with the UK and EU, such as Turkey, San Marino or Andorra (for goods in chapters 25 to 97 of the Trade Tariff) for or on behalf of the European Space Agency for which relief from VAT is claimed.

Goods imported from the special territories (shown in the previous paragraph) by Astrium Ltd for use in INTELSAT project for which relief from VAT is claimed.

Notice

-

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 49 00 045.

Additional documents needed

A signed and dated ESA certificate with the following wording:
`I certify that the goods specified in the attached document are being imported for the purposes of ESA for delivery to (name of firm of establishment). Relief from import duty or VAT is claimed under PRIV 4/15/6’

A signed and dated BAe certificate with the following wording:
`I certify that the goods specified on the attached invoices are being imported By Astrium Ltd for use on the INTELSAT project. Relief from duty and VAT is claimed under Board’s Order PRIV 33/BAS/381/

Security needed

None, unless delivery is needed before the documentary evidence of form C920 is produced. In this case enter appropriate document identifier code in the additional information box (box 44).

The MP code in box 47 must be ‘N’, ‘P’, ‘Q’, ‘S’, ‘T’, ‘U’ or ‘V’ (as appropriate).

Additional information

Box 44 – enter either ‘GEN43’ for ESA scientific apparatus under the arrangements of PRIV 4/15/6 or ‘GEN44’ where PRIV 33/BAS/381 applies.

VAT

Goods entered to this CPC are relieved from VAT at importation. No VAT certificate will be issued. A VAT tax line is needed in box 47 but do not complete the amount or MP column.

Post clearance action

-

Notes

This CPC is only to be used for imports from the special territories or those countries having a customs union with the UK and EU, such as Turkey, San Marino or Andorra (for goods in chapters 25 to 97 of the Trade Tariff).

1.13 49 00 050

Goods covered

Equipment imported from the special territories of the EU or those countries having a customs union with the UK and EU, such as Turkey, San Marino or Andorra (for goods in chapters 25 to 97 of the Trade Tariff) for certain NATO contracts and projects for which relief from VAT is claimed.

(a) Ace High.

(b) SATCOM, TARE, Crypto sub-system, Pilot Secure Voice, LOS, IVSN/ACCESS SWITCH, TCF/NNCS, SSIP and FAX.

(c) CAMPS, SCARS II, LINK III and Optical Character Reader (OCR).

Notice

-

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 49 00 050.

On completion: For contracts and projects listed in (b) above:

Goods owned by NICSMA and to be transported direct to NATO installations, enter ‘NICSMA goods. Delivery free of duty and VAT claimed under Customs reference PRIV 59/1’ in the plain language area of the additional information box (box 44).

Goods owned by a contractor or to be transported to a contractor’s premises, enter ‘NICSMA goods PRIV 59/1’ in the plain language area of box 44.

For contracts and projects listed in (c) above:

Goods owned by SHNMO and to be transported direct to NATO installations, enter ‘SHNMO goods. Delivery free of duty and VAT claimed under customs reference PRIV 59/31’ in the plain language area of box 44.

Additional documents needed

An additional copy 6 (or photocopy) is needed.

Security needed

No security is needed for goods in category (a) above or for goods in categories (b) and (c) above which are owned by NICSMA or SHNMO and are to be transported direct to NATO installations.

For goods in categories (b) and (c) above, owned by a contractor or to be transported to a contractor’s premises, security is needed by bond or deposit.

The MP in box 47 must be ‘N’, ‘P’, ‘Q’, ‘W’ or ‘X’ for the duty and VAT tax lines.

Additional information

The address of the local officer of HMRC for the destination of the goods together with the category – ‘49 00 050 (a),’ ‘(b)’ or ‘(c)’ – under which the importation falls must be entered in the plain language area of the additional information box (box 44).

VAT

Goods entered to this CPC are relieved from VAT. A VAT tax line is needed in box 47 but do not complete the amount or MP column, unless security is needed (see the ‘security needed’ section).

Alternatively, for registered taxable persons, VAT can be paid at importation and a VAT copy of the declaration will be issued or the details included on a VAT certificate.

Post clearance action

An additional copy of the declaration will be retained by HMRC for control purposes.

Notes

For Ace High importations, entry under this CPC is accepted as making the declarations needed by the Commissioners’ instructions to the importers concerned.

1.14 49 00 052

Goods covered

Goods imported from one of the special territories of the EU under the special entry procedures for certain UK government departments.

Notices

None. Details notified to departments concerned.

Specific fields in the declaration; notes on completion

CPC (box 37) must be 49 00 52. Value details need not be completed at the time of presentation of the entry if unavailable due to security reasons (see the ‘notes’ section).

Additional documents needed

-

Security needed

-

Additional information

The plain language area of the additional information box (box 44) must include:

the number of any DTI direction issued or any special declaration needed from the importer
‘G’ as the licence identifier

VAT

Special arrangements have been made for any tax due to be collected subsequent to the importation, from the relevant government department.

Neither a VAT copy of the declaration or the certificate of VAT will be issued.

Post clearance action

-

Notes

Any information unavailable at the time of presentation of the entry must be forwarded to the place of importation as soon as possible and in no circumstances more than 14 days after the date of initial presentation of the entry.

1.15 49 00 065

Goods Covered

Goods in free circulation reimported from a special territory or those countries having a customs union with the UK and EU, such as Turkey, San Marino or Andorra (for goods in chapters 25 to 97 of the Trade Tariff) after repair, process, adaptation, reworking or making up outside the EU member states:

which at the time of exportation were intended to be reimported after completion of the treatment or process
the ownership of which was not transferred to any other person at exportation or during the time they were outside the EU member states for which relief from VAT is claimed.

Notice

VAT Notice 702: imports.

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 49 00 065

Additional documents needed

A certified copy of the export SAD (control copy) including:

evidence of the repair or process changes
evidence of entitlement to exemption
where needed, a worksheet showing how the VAT was calculated

Security needed

-

Additional information

-

VAT

VAT is chargeable at importation, unless exemption is claimed, on the following value:

any freight and other charges payable, except insurance, for the transport of the goods to and from the processor’s premises
the price charged for the process, repair or service, including any charge for parts and materials
any excise duty or other import charges in the UK.

Except at manual locations, the code ‘VAT’ must be entered after the VAT rate code in the rate column of box 47. The calculated amount is to be entered in the Amount column.

If the process has been carried out free of charge, for example because the goods are covered by a warranty, guarantee or service agreement, no VAT is due on reimportation.

If exemption from payment of VAT is claimed enter ‘VAX’ in the rate column of box 47.

Post Clearance Action

-

Notes

-

1.16 49 00 066

Goods Covered

Goods in free circulation reimported from a special territory or those countries having a customs union with the UK and EU, such as Turkey, San Marino or Andorra (for goods in chapters 25 to 97 of the Trade Tariff) after repair, outside the EU member states:

which at the time of exportation were intended to be reimported after completion of the treatment or process
the ownership of which was not transferred to any other person at exportation or during the time they were outside the EU member states for which relief from VAT is claimed.

Notice

VAT Notice 702: imports.

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 49 00 066.

Additional documents needed

A certified copy of the export SAD (control copy) including:

evidence of the repair or process changes
evidence of entitlement to exemption
where needed, a worksheet showing how the VAT was calculated

Security needed

-

Additional information

-

VAT

VAT is chargeable at importation, unless exemption is claimed, on the following value:

any freight and other charges payable, except insurance, for the transport of the goods to and from the processor’s premises
the price charged for the process, repair or service, including any charge for parts and materials
any excise duty or other import charges in the UK

Except at manual locations, the code ‘VAT’ must be entered after the VAT rate code in the rate column of box 47. The calculated amount is to be entered in the amount column.

If the process has been carried out free of charge, for example because the goods are covered by a warranty, guarantee or service agreement, no VAT is due on reimportation.

If exemption from payment of VAT is claimed enter ‘VAX’ in the rate column of box 47.

Post Clearance Action

-

Notes

-

1.17 49 00 070

Goods covered

Goods imported from one of the special territories of the EU for home use without payment of any VAT for zero-rated onward supply to an EU member state.

Notice

VAT Notice 702/7: import VAT relief for goods supplied onward to another country in the EC.

Specific fields in the declaration or notes on completion

-

Additional documents needed

-

Security needed

See the ‘VAT’ section.

Additional information

Box 44 - additional information box enter:

the expected place and date of onward consignment and where known, identity of the exporting ship, aircraft, road vehicle or rail wagon as a VAT06 AI statement
the name, address and VAT registration number of the consignee in the EU member state of destination as a VAT07 AI statement

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.

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 and that the goods will be removed from the UK to an EU member state within one month of the date of importation
an undertaking by the importer to produce on demand by an officer of HMRC, commercial documentation as verification that the goods have been supplied onward to an EU member state and that the goods will be removed from the UK within one month of the date of importation
an undertaking by the importer or agent to pay to the Commissioners of HMRC 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

At the time of importation all prohibition and restriction controls in force at the time must be complied with.

1.18 49 00 072

Goods covered

Parts and equipment (including safety equipment) for qualifying ships and aircraft for home use and free circulation where VAT is relieved.

Notice

-

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 49 00 072.

Additional documents needed

Commercial documentation as evidence that the goods:

are eligible parts or equipment
are for use in qualifying ships or aircraft
(where appropriate) meet the conditions for government departments, as set out in VAT below

Enter appropriate document code and status in the additional information box (box 44).

Security needed

No security for VAT is needed unless the claim for relief cannot be substantiated (for example documentation not available).

Additional information

-

VAT

This CPC relieves VAT providing the parts and equipment are:

of a kind ordinarily installed in the propulsion, navigation or communications systems
the general structure of any ship of 15 gross tons or more or any aircraft of a weight of 8,000 kgs or more, not being a ship or aircraft designed or adapted for use for recreation or pleasure
safety equipment for use in a qualifying ship or aircraft
where the importer is a government department, the parts are to be installed or incorporated
in the course or furtherance of business
in qualifying ships or aircraft used for providing rescue or assistance at sea

Post clearance action

-

Notes

-

1.19 49 00 C01

Goods Covered

Household effects and personal property belonging to natural persons transferring their normal place of residence from an EU special territory to the UK only. For Transfer of Residence (ToR) consignments to elsewhere in EU, use transit for onward shipment, do not use this CPC.

Unaccompanied baggage and effects where the importer’s declaration via this CPC includes:

prohibited or restricted goods clearly identified for UK frontier inspection on the packing list or manifest
goods imported prior to a ToR approval to the UK only being granted

Unaccompanied baggage and effects for removal to an approved depository or private premises.

Excise duty goods, for example, spirits, wines, tobacco goods, all forms of commercial transport, and items for use in a trade or profession should not be declared to this CPC and instead declared to free circulation using CPC 49 00 000.

Notices

Notice 3: bringing your belongings, pets and private motor vehicles to UK from outside the EU.

Notice 8: sailing your pleasure craft to and from the UK.

Specific fields in the declaration and notes on completion

Box 1 - enter code CO followed by A or D as appropriate.

Box 15a - mandatory - enter country of dispatch or export.

Box 22 - invoice value will be mandatory.

Box 33 - commodity codes are mandatory, for consignments of multiple commodities, enter highest value commodity items. Commodity codes subject to anti-dumping and to excise duties will be prohibited.

Box 34a - country of origin will be mandatory.

Box 40 - enter previous document class Z, one of the following, CLE, T2F, T2M or 822 (see UK Trade Tariff: document types, codes and associated classes for box 40 and reference to the related import entry in the format EPU-Number-Date).

Box 42 - item price will be mandatory.

Box 44 - enter the appropriate ToR1 statement.

Additional documents required

Packing lists, manifests and/or insurance documents detailing items within the consignments should be attached as appropriate, especially to identify any goods outlined in ‘Goods Covered’.

Security required

On goods imported prior to a ToR approval being granted for a UK residence - see ‘Goods Covered’.

Additional information

VAT is payable but can be relieved by way of the VAX override code.

VAT

Any VAT that is due must be paid at importation - see ‘Goods Covered’.

Post Clearance Action

All items in this consignment declared to ToR must be retained by the consignee at their residence for a minimum period of 12 months from date of import into UK. No items may be sold, loaned, gifted or transferred. Failure to comply with this post-import restriction can lead to demand of immediate payment of previously relieved import duties and charges.

Notes

Any charges due on unaccompanied effects described in paragraph 1.1 must be calculated and inserted in Box 47. For used goods, charges are to be calculated on the importer’s estimated present value as shown on the declaration. The revenue amounts must be calculated on a worksheet attached to the clearance request. If there is any doubt as to the exact nature or quantity of the chargeable goods, the declarant may ask to see the consignment prior to input of the clearance request.

Any consignments applying for ToR elsewhere in the EU must not be declared to this CPC. Instead, such consignments may only be approved for ToR by the destination EU member state’s own customs authority. These consignments should instead be sent onwards via transit.

1.20 49 00 C04

Goods covered

Inherited goods imported from the special territories or those countries having a customs union with the UK and EU for which relief from VAT and CAP charges (if appropriate) is claimed.

Notice

Notice 368: importing inherited goods free of duty and VAT.

Specific fields in the declaration or notes on completion

-

Additional documents needed

Import and export: inherited goods – making a claim for relief from duty and VAT (C1421) supported by the other documents referred to in the Notice.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional Information

-

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47 unless security is being taken.

Post clearance action

-

Notes

This relief only applies to goods inherited from a deceased person.

1.21 49 00 C07

This CPC must only be used for imports of goods into Great Britain from the Channel Islands.

Goods covered

Consignments to a single recipient with an intrinsic value (ie excluding freight, insurance etc, charges) of no more than £15, liable to Customs Duty or VAT, and not being liable to Excise Duty, for which relief from Customs Duty and import VAT is claimed.

The consignments must have been dispatched direct from the special territories or those countries having a customs union with the EU to the consignee in the UK to qualify for this relief.

This relief is only available for goods imported from the Channel Islands.

Notice

-

Specific fields in the declaration or notes on completion

A partially completed SAD may be presented for non-prohibited or restricted goods. The following fields need to be input to CHIEF:

1
2 (box 2: for various consignor A1 code 00200 must be entered in each of the name, street, city and postcode fields)
5
6
8 (the traders EORI number must be entered)
14 (only if different to 8)
15a
21
30 (goods location)
31 (goods description and packages)
33 (commodity code)
37
40

On a hard copy (paper) SAD, as well as the above, boxes 31 and 54 must be completed.

A Customs Duty tax line is not needed in box 47.

Additional documents needed

-

Security needed

-

Additional information

Where several items in a single consignment, with an intrinsic value of no more than £15, are sent to the single recipient, enter the commodity code for the item of the highest value in box 33.

VAT

The CPC relieves VAT. A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

Where a consignment consists of several items to a single recipient, the total intrinsic value of those items must not be more than £15 in order to qualify for relief under this CPC. Where the total intrinsic value is more than £15, this CPC must not be used.

Use of this CPC is a declaration that the consignment:

is not liable to Excise Duty
has an intrinsic value of no more than £15
has been dispatched direct to the recipient from the special territories or a country having a customs union with the UK or EU
is not subject to any prohibitions or restrictions, for example, controlled drugs, firearms and fake branded goods or labels which may be subject to intellectual property rights

This CPC is not to be used for goods imported from a third country outside the UK or EU (see 40 00 C07).

Use CPC’s 40 00 003 or 40 00 005 for declaring bulked import consignments to different recipients in accordance with Part 4B.1 of the SAD Harmonised Tariff.

This CPC must not be used for imports of samples.

1.22 49 00 C08

Special note

Prohibited or restricted goods may be entered to this CPC, but the conditions and any additional information and documents (for example, import licences) normally needed on importation of such goods will still be applicable. In particular, a fully completed SAD must be presented. No offsetting may be allowed under this CPC.

Goods covered

Subject to a value limit as explained below, goods in small consignments of a non-commercial character sent from the special territories or countries having a customs union with the UK and EU by private individuals to other private individuals to be admitted free of VAT, where the consignments:

are of an occasional nature
contain only goods intended for personal or family use by the consignee
by their nature or quantity, do not indicate they are being imported for any commercial purpose

Relief from charges is limited to consignments which have an intrinsic value of no more than £39 (ie excluding freight, insurance etc, charges) per consignee. The following will therefore be relieved from charges:

single item consignments with an intrinsic value of no more than £39
multi-item consignments to one consignee up to a limit of £39 in value with charges being paid on any additional items (NB: the value of an item cannot be split – see Notice 143: a guide for international post users)
multi-item consignments to several separate consignees up to a limit of £39 in value per consignee with charges being paid on any additional items (again, with no splitting of item values)

Notice

Notice 143: a guide for international post users.

Specific fields in the declaration or notes on completion

A partially completed SAD may be presented for non-prohibited or restricted goods. Only the following fields need to be input to CHIEF:

1
2
5
6
8
14 (only if different to 8)
15a
21
33
37
40 (inventory linked entries only)

On the hard copy SAD, as well as the above, boxes 31 and 54 must be completed.

A fully completed SAD is needed for prohibited or restricted goods.

Box 33 - where goods of different commodity codes are involved, box 33 can show the code of the goods subject to the highest rate of duty.

Additional documents needed

For multi item consignments a schedule listing, name and address of each consignee description of contents of each package.

Charges due for each package (with details of calculations).

Total charges due.

Security needed

-

Additional information

-

VAT

Registered taxable persons - entry under this CPC is not appropriate.

Exempt persons - goods entered under this CPC are relieved from VAT up to the limits of the concession.

On a fully completed SAD a VAT tax line is needed in box 47 but do not complete the Amount or MP column.

On a partially completed SAD a VAT tax line is not needed.

If the limits of the concession are exceeded, VAT is payable on the full value of all taxable goods.

Post clearance action

-

Notes

-

1.23 49 00 C09

Goods covered

Capital goods and other equipment on which relief from VAT and CAP charges (as appropriate) is claimed on the transfer of business to the UK from the special territories or those countries having a customs union with the EU of limited companies and independent economic units of companies.

Self-employed people (such as artists, poets, actors and journalists) and nonprofit making organisations (such as charities or philanthropic bodies) who are transferring their activities to the UK should use CPC 49 00 C10, not this CPC.

Use of this CPC is a declaration in the terms shown in notes below.

Notice

Notice 343: importing capital goods free of duty and VAT.

Specific fields in the declaration or notes on completion

-

Additional documents needed

A list detailing the goods on which relief is claimed must be attached to the entry.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

-

VAT

VAT relief can be claimed if the taxable turnover, or expected taxable turnover, of the business to whom the goods belong exceeds the registration limit for VAT, and the business is concerned exclusively with making taxable supplies.

Registered taxable persons - if VAT relief is claimed ‘VAX’ must be entered in the rate column of box 47 for the VAT tax line. Otherwise, VAT must be paid at importation.

Exempt persons - VAT must be paid at importation.

Post clearance action

Where relief from CAP charges is granted the goods must not be lent, given as security, hired out or transferred whether for a consideration or free of charge, for a period of 12 months without first notifying customs.

Contact customs for further details.

Notes

Use of this CPC is a declaration that the goods:

belong to a business which has ceased its activity in the special territories or a country having a customs union with the UK and EU and is transferring its activity to the UK
have been used by the business for 12 months prior to cessation of its activity in that country, unless a special case for exception can be made to and accepted by customs
will be used for the same purpose in the UK
are appropriate to the nature and size of the business
are being imported within 12 months of cessation of activity in the special territories or a country having a customs union with the UK and EU, unless a special case for exception can be made to and accepted by customs

1.24 49 00 C10

Goods covered

Capital goods and other equipment on which relief from VAT and CAP charges (as appropriate) is claimed on the transfer of business to the UK from the special territories or those countries having a customs union with the UK and EU of self-employed people (such as artists, poets, actors and journalists) and non-profit making organisations (such as charities or philanthropic bodies).

Other businesses transferring their activities to the UK should use CPC 49 00 C09, not this CPC.

Use of this CPC is a declaration in the terms shown in the notes below.

Notice

Notice 343: importing capital goods free of duty and VAT.

Specific fields in the declaration or notes on completion

-

Additional documents needed

A list detailing the goods on which relief is claimed must be attached to the entry.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘M’ to ‘V’ as appropriate in box 47.

Additional information

-

VAT

VAT relief can be claimed if the taxable turnover, or expected taxable turnover, of the business to whom the goods belong exceeds the registration limit for VAT, and the business is concerned exclusively with making taxable supplies.

Registered taxable persons - if VAT relief is claimed ‘VAX’ must be entered in the rate column of box 47 for the VAT tax line. Otherwise, VAT must be paid at importation.

Exempt persons - VAT must be paid at importation.

Post clearance action

Where relief from CAP charges is granted the goods must not be lent, given as security, hired out or transferred whether for a consideration or free of charge, for a period of 12 months without first notifying customs.

Contact customs for further details.

Notes

Use of this CPC is a declaration that the goods:

belong to a self-employed person or business which has ceased its activity in the special territories or a country having a customs union with the UK and EU and is transferring its activity to the UK
have been used by the person or business for 12 months prior to cessation of its activity in that country, unless a special case for exception can be made to and accepted by customs
will be used for the same purpose in the UK
are appropriate to the nature and size of the business
are being imported within 12 months of cessation of activity in the special territories or a country having a customs union with the UK and EU, unless a special case for exception can be made to and accepted by customs

1.25 49 00 C12

Goods covered

Imports from the special territories or those countries having a customs union with the UK and EU of:

exhibition goods consigned to a museum or gallery approved by the National Import Reliefs Unit (NIRU) of HMRC on which relief from VAT is claimed
visual and auditory materials of an educational, scientific or cultural nature produced by the United Nations (UN) or one of its specialised agencies on which relief from VAT is claimed

Notices

Notice 361: importing museum and gallery exhibits free of duty and VAT.

Notice 373: importing visual and auditory materials free of duty and VAT.

Specific fields in the declaration or notes on completion

If NIRU approval has already been obtained make a GEN13 AI statement.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Additional documents needed

For exhibition goods, a letter of approval from the NIRU of HMRC as explained in Notice 361: importing museum and gallery exhibits free of duty and VAT.

For visual and auditory materials, supporting evidence showing they were produced by the UN or one of its specialised agencies. Newsreels depicting current events must also have supporting evidence to show they are limited to 2 copies of each subject.

Security needed

Security is not needed unless the goods are released before production of any necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

The serial number of any NIRU certificate or approval letter issued must be entered as GEN13 AI statement.

VAT

For exhibition goods, relief from VAT can only be claimed if they have been donated free of charge, or that condition has been relaxed in the circumstances described in Notice 361: importing museum and gallery exhibits free of duty and VAT.

For visual and auditory goods, relief from VAT can only be claimed on goods produced by the UN or one of its specialised agencies as explained in Notice 373: importing visual and auditory materials free of duty and VAT.

Where applicable, relief can be claimed by entering ‘VAX’ in the rate column of box 47 for the VAT tax line. In all other cases VAT has to be paid.

Post clearance action

-

Notes

This CPC should only be used to claim VAT relief on donated exhibition goods or UN produced goods.

Goods ineligible for VAT relief should normally be entered to CPC 49 00 000 or 49 00 029.

1.26 49 00 C15

Goods covered

Imports from the special territories or those countries having a customs union with the UK and EU of:

animals specially prepared for laboratory use, imported for education or scientific research for which relief from VAT is claimed
certain listed biological or chemical substances for use in non-commercial education or scientific research for which relief from VAT is claimed

Notices

Notice 365: importing animals for scientific research free of duty and VAT.

Notice 366: importing biological and chemical substances for research free of duty and VAT.

Specific fields in the declaration or notes on completion

If any additional documents needed are already attached make a GEN13 AI statement.

Box 44 - enter document codes 9AID or 9AIV and status codes JP or UP.

Additional documents needed

For animals if VAT relief is claimed, evidence that the animals have been supplied free of charge.

For animals if imported by private establishments, a copy of the Home Office letter confirming designation under the terms of the Animals (Scientific Procedures) Act 1986.

For biological or chemical substances imported by private establishments, a copy of the approval letter issued by the NIRU of HMRC.

Security needed

Security is not needed unless the goods are released before production of any necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

-

VAT

For animals, relief from VAT can only be claimed if they have been supplied free of charge. Where applicable, relief can be claimed by entering ‘VAX’ in the rate column of box 47 for the VAT tax line. Otherwise VAT must be paid at importation.

For biological or chemical substances, this CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

This CPC should only be used to claim VAT relief where the conditions in Notice 365: importing animals for scientific research free of duty and VAT and Notice 366: importing biological and chemical substances for research free of duty and VAT (as appropriate) are met.

Goods ineligible for VAT relief should normally be entered to CPC 49 00 000.

1.27 49 00 C16

Goods covered

Therapeutic substances of human origin, blood grouping and tissue-typing reagents imported from the special territories or countries having a customs union with the UK and EU exclusively for non-commercial medical or scientific purposes for which relief from VAT is claimed.

Notice

Notice 369: importing blood grouping, tissue typing and therapeutic substances duty and VAT free.

Specific fields in the declaration or notes on compilation

-

Additional documents needed

For private establishments, the Department of Health letter of approval as explained in Notice 369: importing blood grouping, tissue typing and therapeutic substances duty and VAT free.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Security needed

Security is not needed unless the goods are released before production of any necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

-

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

This CPC should only be used to claim relief on goods liable to a positive (non zero) rate of VAT. Goods exempt from VAT should normally be entered to CPC 49 00 000.

1.28 49 00 C17

Goods covered

Donated instruments and apparatus imported from the special territories or countries having a customs union with the UK and EU for use in medical research, in establishing medical diagnosis or in carrying out medical treatment, on which relief from VAT is claimed.

Notice

Notice 341: importing donated medical equipment free of duty and VAT

VAT Notice 701/6: charity funded equipment for medical, veterinary etc uses

Specific fields in the declaration or notes on completion

-

Additional documents needed

The declaration from VAT Notice 701/6: charity funded equipment for medical, veterinary etc uses.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Security needed

Security is not needed unless any goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

-

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

-

1.29 49 00 C19

Special note

Prohibited or restricted goods may be entered to this CPC, but the conditions, any additional information and documents (for example, import licences) normally needed on importation of such goods will still be applicable.

Goods covered

Pharmaceutical products for medical use by persons or animals coming from the special territories or those countries having a customs union with the UK and EU to participate in international sports events on which relief from VAT is claimed.

Notice

-

Specific fields in the declaration or notes on completion

-

Additional documents needed

Supporting documents about the pharmaceuticals and their use (if any). See also ‘special note’ above for prohibited or restricted goods.

Security needed

-

Additional Information

-

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

Entry to this CPC is a declaration by the importer that the goods are solely for medical use by persons or animals coming from the special territories or those countries having a customs union with the UK and EU to participate in international sports events, and are limited to the quantities necessary during their stay.

1.30 49 00 C20

Goods covered

Imports from the special territories or those countries having a customs union with the UK and EU of the following goods imported by an approved charitable or philanthropic organisation for which relief from VAT is claimed:

basic necessities to meet the immediate physical needs of people (for example food, medicines, clothing, blankets) which will be distributed free of charge
goods sent free of charge to the organisation to be used or sold at occasional charitable events to raise funds for needy persons
equipment and office materials sent free of charge to be used solely by the organisation to meet its charitable and philanthropic aims

Relief cannot be claimed on alcoholic products, tobacco products, coffee, tea, and motor vehicles other than ambulances.

Notice

Notice 317: imports by charities free of duty and VAT.

Specific fields in the declaration or notes on completion

Enter document codes 9AID or 9AIV and status codes JP or UP.

Additional documents needed

-

Security needed

-

Additional information

-

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

Use of this CPC is a declaration by the organisation that the goods:

meet the conditions for relief, and will be used in accordance with the procedures in Notice 317: imports by charities free of duty and VAT
will not be used for any other purpose without the prior consent of HMRC and payment of VAT

1.31 49 00 C22

Goods covered

Articles specially designed for use by blind or partially sighted people and imported from the special territories or countries having a customs union with the UK and EU by those individuals for their own use, on which VAT zero-rating is claimed.

Notices

Notice 371: importing goods for disabled people free of duty and VAT.

VAT Notice 701/7: VAT reliefs for disabled and older people.

Specific fields in the declaration or notes on completion

-

Additional documents needed

The declaration from Notice 701/7 if VAT zero-rating is claimed.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

VAT

This CPC provides relief from VAT.

A VAT tax line is not needed unless security is being taken.

Post clearance action

The goods must be for the personal use of the blind or partially sighted person. If they are to be disposed of at a later stage, HMRC must be informed.

Notes

-

1.32 49 00 C23

Goods covered

Articles specially designed for use by blind or partially sighted people and imported from the special territories or countries having a customs union with the UK and EU by an organisation concerned with the education of or provision of assistance to such people, on which relief from VAT is claimed under a certificate issued by the NIRU of HMRC, and on which VAT zero-rating is claimed.

Notices

Notice 371: importing goods for disabled people free of duty and VAT.

VAT Notice 701/7: VAT reliefs for disabled and older people.

Specific fields in the declaration or notes on completion

If the NIRU certificate is available, make a GEN AI statement.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Additional documents needed

The NIRU certificate.

The declaration from VAT Notice 701/7: VAT reliefs for disabled and older people if VAT zero-rating is claimed.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

The serial number of any NIRU certificate issued must be entered as GEN13 AI statement.

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47 unless security is being taken.

Post clearance action

-

Notes

Use of this CPC is a declaration by the organisation that:

the goods meet the conditions for relief, and will be used in accordance with the procedures in Notice 371: importing goods for disabled people free of duty and VAT
the goods will not be used for any other purpose without the prior consent of HMRC and payment of duty and VAT as appropriate
if VAT zero-rating is not applicable, and relief from VAT at 20% is sought, the goods have been donated to the organisation with no commercial intent on the part of the donor

1.33 49 00 C24

Goods covered

Articles specially designed for use by disabled people (other than blind or partially sighted) and imported from the special territories or countries having a customs union with the U|K and EU by those individuals for their own use, on which VAT zero-rating is claimed.

Notices

Notice 371: importing goods for disabled people free of duty and VAT.

VAT Notice 701/7: VAT reliefs for disabled and older people.

Specific fields in the declaration or notes on completion

-

Additional documents needed

The declaration from VAT Notice 701/7: VAT reliefs for disabled and older people if VAT zero-rating is claimed.

Enter document codes 9AID or 9AIV and status codes JP or UP.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

-

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47 unless security is being taken.

Post clearance action

The goods must be for the personal use of the disabled person. If they are to be disposed of at a later stage, HMRC must be informed.

Notes

For articles specially designed for use by blind or partially sighted people and imported by those individuals, see CPC 49 00 C22.

1.34 49 00 C25

Goods covered

Articles specially designed for use by disabled people (other than blind or partially sighted) imported from the special territories or countries having a customs union with the UK and EU by an organisation concerned with the education of or provision of assistance to such people, on which relief from Customs Duty is claimed under a certificate issued by the NIRU of HMRC, and on which VAT zero-rating or relief may also be claimed.

Notices

Notice 371: importing goods for disabled people free of duty and VAT.

VAT Notice 701/7: VAT reliefs for disabled and older people.

Specific fields in the declaration or notes on completion

If the NIRU certificate or VAT declaration is available, make a GEN AI statement and VAT AI statement as appropriate.

Additional documents needed

The NIRU certificate.

The declaration from VAT Notice 701/7: VAT reliefs for disabled and older people if VAT zero-rating is claimed.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

The serial number of any NIRU certificate issued must be entered as GEN13 AI statement.

Make a VAT12 AI statement to indicate the declaration from VAT Notice 701/7: VAT reliefs for disabled and older people is attached.

VAT

If VAT zero-rating is claimed under the terms of Notice 701/7, enter ‘VAX’ in the rate column of box 47 for the tax line, otherwise VAT must be paid at importation.

Post clearance action

-

Notes

Use of this CPC is a declaration by the organisation that:

the goods meet the conditions for relief, and will be used in accordance with the procedures in Notice 371: importing goods for disabled people free of duty and VAT
the goods will not be used for any other purpose without the prior consent of HMRC and payment of duty and VAT as appropriate
if VAT zero-rating is not applicable, and relief from VAT at 20% is sought, the goods have been donated to the organisation with no commercial intent on the part of the donor

For articles specially designed for use by blind or partially sighted people imported by an organisation concerned with the education of or provision of assistance to such people see CPC 49 00 C23.

1.35 49 00 C26

Determining when Disaster Relief becomes available

Full relief from import duty is available for alleviating the impact of a disaster.

For the purposes of this relief an incident will be termed a disaster once a Minister from HM Treasury makes an announcement to that effect. Details of the scope of this relief and information on making claims will be made publicly available.

Persons Eligible to Claim Relief

Relief is available in respect of:

United Kingdom state organisations
charitable or philanthropic organisations given either automatic approval or approval on application
disaster-relief agencies
any approved importer who sells to one of the above categories directly or indirectly
persons authorised by NIRU to act on behalf of the above (additional information about applying for authorisation can be found here: Pay no import duty and VAT on medical supplies and protective equipment brought in due to coronavirus (COVID-19) - GOV.UK (www.gov.uk))

The goods must be:

for distribution free of charge to the victims of such disasters occurring in or affecting the United Kingdom
to be made available free of charge to the victims whilst remaining the property of the organisations
to meet the needs of the disaster relief agency

Relief cannot be claimed on materials and equipment intended for rebuilding disaster areas.

Guidance

Pay no import duty and VAT on medical supplies and protective equipment brought in due to coronavirus (COVID-19)

Specific fields in the declaration or notes on completion

Enter document codes 9AID or 9AIV and status codes JP or UP.

Additional documents needed

We may ask you to provide official authorisation from any lead responders coordinating disaster responses.

Security needed

-

Additional information

The organisations benefitting from this relief may not lend, hire out or transfer any goods for which this relief has been granted, whether free of charge or for a consideration of money or money’s worth, without the approval of HMRC.

HMRC may give approval to organisation importing items where the items are then transferred to an organisation entitled to the relief.

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

Pending HMRC approval, goods may be entered to this CPC and released VAT free on the understanding that if relief is subsequently not granted, VAT will become payable by the organisation or agency.

1.36 49 00 C27

Goods covered

Decorations and awards of a symbolic nature given free of charge as tributes or in recognition of activities in a particular area for which relief from VAT is claimed on importation from the special territories or those countries having a customs union with the UK and EU.

Notice

Notice 364: importing decorations and awards free of duty and VAT.

Specific fields in the declaration or notes on completion

Enter document codes 9AID or 9AIV and status codes JP or UP.

Additional documents needed

Any documentary evidence about the decoration or award or, if none is available, a declaration on Form C920. If available, make a GEN15 AI statement.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

-

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

-

1.37 49 00 C28

Goods covered

Goods imported from the special territories of the EU or those countries having a customs union with the UK and EU, such as Turkey, San Marino or Andorra (for goods in chapters 25 to 97 of the Trade Tariff) by UK or EU residents returning from a representative visit of some international significance outside the UK or EU, having been presented with the goods during the visit, goods imported from such countries by a person from outside the UK or EU on a similar visit to the UK or EU, for presentation to a host body, and gifts sent from such countries by an official body carrying out work in the public interest based abroad to a similar body in the UK, for which relief from duty or VAT is claimed.

Notice

VAT Notice 702: imports.

Notice 362: imported antiques.

VAT Notice 718: the VAT Margin Scheme and global accounting.

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 49 00 028.

Reduced valuation – manual entries.

Calculation of taxes (box 47). The value for VAT must be calculated manually.
The value is calculated using the appropriate duty valuation method plus any additions in accordance with VAT Notice 702: imports paragraph 3.1.
That value is then multiplied by 28.58%.
The code 813 is to be entered in the Type column, box 47a, and the calculated (reduced) value in the tax base, box 47b. The VAT rate code, box 47c is S.

Reduced valuation – DTI entries. The actual value for VAT must be entered as normal. The VAT rate code for box 47c is A. CHIEF will then calculate the import VAT at an effective rate of 5%.

Exemption from VAT: if exemption from VAT is claimed because in all other circumstances except for their age the goods would have qualified for zero-rating the code ‘VAX’ is to be entered in the rate column of box 47.

Additional documents needed

Satisfactory documentary evidence of authenticity to support entry to the appropriate Tariff heading and claim relevant duty relief or the reduced value for VAT (see paragraph 3.5 of VAT Notice 702: imports, and paragraphs 1.7 and 1.8 of Notice 362: imported antiques).

Enter appropriate document code in the additional information box (box 44).

Security needed

-

Additional information

-

VAT

Registered taxable persons - VAT must be paid at importation and details will be included on the VAT certificate.

Exempt persons - VAT must be paid at importation.

If satisfactory evidence is not available to claim a Customs or Excise Duty relief or the reduced import VAT value, VAT must be secured by deposit on the full value.

Post clearance action

-

Notes

Entry under this CPC is a declaration that the goods qualify for a relief or for a reduced value for import VAT, and are eligible for the second hand margin schemes where appropriate. The reduced value calculation gives an effective import VAT rate of 5%.

1.38 49 00 C29

Goods covered

Gifts sent from the special territories of the EU or those countries having a customs union with the UK and EU, such as Turkey, San Marino or Andorra (for goods in chapters 25 to 97 of the Trade Tariff) to heads of foreign states.

Goods imported from the special territories by or on behalf of heads of foreign states by persons officially representing them for their use or consumption during an official stay in the UK on which relief from Customs Duty or VAT is claimed.

Notice

-

Specific fields in the declaration or notes on completion

The CPC (box 37) must be 49 00 C29.

Additional documents needed

A signed declaration by the importer or agent as to the circumstances of the importation or other documentary evidence such as correspondence, invoices, press publicity. Enter appropriate code and status in the additional information box (box 44).

Security needed

If evidence is not available but will be produced later, delivery may be had on deposit.

Enter MP code ‘N’, ‘P’ or ‘Q’ (as appropriate) in box 47 for the duty tax line.

Additional information

-

VAT

Goods entered to this CPC are relieved from VAT provided evidence is produced. Enter ‘VAX’ in the rate column of box 47 for the VAT tax line. If delivery is needed before the evidence is produced VAT must be secured by deposit.

Enter MP code ‘N’, ‘P’ or ‘Q’ (as appropriate) in box 47 for the VAT tax line. Alternatively for registered taxable persons VAT can be paid at importation, and details will be included on the VAT certificate.

Post clearance action

-

Notes

-

1.39 49 00 C30

A partially completed SAD declaration may be presented except in the case of prohibited or restricted goods. See specific fields in the declaration or notes on completion below for details of the fields needed. Alternatively a fully completed SAD declaration may be lodged.

Prohibited or restricted goods may be entered to this CPC, but the conditions, any additional information and documents, for example import licences, normally needed on importation of such goods will still be applicable. In particular, a fully completed SAD must be presented.

Goods covered

Samples of goods of negligible value (for example swatches, mutilated articles, single gloves) sent from the special territories or those countries having a customs union with the UK and EU to gain orders for similar goods and on which relief from VAT, and CAP charges if appropriate, is claimed.

Notice

Notice 372: importing commercial samples free of duty and VAT

Specific fields in the declaration or notes on completion

On a partially completed SAD, only the following fields need to be input to CHIEF:

1
2
5
6
8
14 (only if different to 8)
15a
21
33
37
40 (inventory linked entries only)
47 for Excise Duty purposes (see the ‘notes’ section)

On the hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed.

Box 33 - where goods of different commodity codes are involved, box 33 can show the code of the goods subject to the highest rate of duty.

Additional documents needed

See ‘highlighted note’ above for prohibited or restricted goods.

Security needed

-

Additional information

-

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

Goods may be entered to this CPC provided they can only be used to solicit orders of a type represented by the samples.

This CPC does not provide relief from Excise Duty. Any Excise Duty must be paid at importation.

Goods for test should be entered to CPC 49 00 C33, not this CPC.

1.40 49 00 C31

Goods covered

Printed advertising material such as catalogues, price lists, directions for use of brochures imported from the special territories or countries having a customs union with the UK and EU on which relief from Customs Duty and VAT is claimed.

The material must relate to:

goods for sale or hire
transport, commercial insurance or banking services
offered by a person established outside the customs territory of the UK and EU

Notice

Notice 342: importing miscellaneous documents and other related articles free of duty and VAT.

Specific fields in the declaration or notes on completion

-

Additional documents needed

-

Security needed

-

Additional information

The name of the person producing, selling or hiring the goods, or offering the services advertised must be clearly shown, and that person must be based outside the UK or EU.

Each document or, in the case of a consignment comprising several copies of the same document, must be no more than 1kg gross weight.

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

This CPC should only be used to claim relief on goods liable to a positive (non zero) rate of Customs Duty, or to claim VAT relief. Goods not liable to any duty and exempt from VAT should normally be entered to CPC 49 00 000.

Consignments can be bulked in accordance with Part 4B.1 of the SAD Harmonised Tariff. Printed advertising material cannot be bulked from one sender to a single recipient for relief purposes.

1.41 49 00 C32

Goods covered

Goods imported from the special territories or countries having a custom union with the UK and EU to be completely used up, consumed, destroyed or distributed free of charge at an exhibition, trade fair or similar event on which relief from VAT, and CAP charges if appropriate, is claimed.

This covers samples of goods for distribution including foodstuffs and beverages, goods for demonstration or to help with demonstration, paints and other items for decoration purposes, and printed matter and articles for advertising purposes.

Use of this CPC is a declaration that the conditions in the notes below have been or will be met.

Notice

-

Specific fields in the declaration or notes on completion

-

Additional documents needed

A list of the goods giving quantities and UK values of each type, and the name, place and date of the event (including hall and stand numbers where appropriate).

Enter document codes 9AID or 9AIV and status codes JP or UP.

Security needed

Security is not needed unless the goods are released before production of the necessary additional documents. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

-

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

Goods temporarily imported for use at an exhibition, trade fair or similar event not purely organised for commercial sale of goods must be declared to CPC 53 00 001 or 53 00 007, not this CPC.

Alcoholic products, tobacco products and fuels, whether solid, liquid or gaseous are not eligible for this relief and must be declared to another CPC, not this CPC.

The event concerned must not be organised in a shop or on other premises purely to sell imported goods.

Samples of goods, and printed matter and articles for advertising purposes, intended for distribution at the event, must be free of charge to the consumer, and in value and quantity be appropriate to the nature of the event, the numbers of visitors and the extent of the exhibitor’s participation.

The samples, demonstration and advertising materials must relate to goods manufactured outside the fiscal territory of the UK and EU.

Paints and other decorative items must be for items such as temporary stands and stalls occupied by representatives of countries outside the fiscal territory of the UK and EU.

1.42 49 00 C33

Goods covered

The following when imported from the special territories or countries having a customs union with the UK and EU:

Goods to undergo examination, analysis or tests to determine their composition, quality or other technical characteristics for the purposes of information or industrial or commercial research, and for which relief from CAP charges, Excise Duty and VAT is claimed.

Excise goods to test machines for making or packing tobacco products and for which relief from Excise Duty is claimed.

Notice

Notice 374: importing goods for test free of duty and VAT.

Specific fields in the declaration or notes on completion

To claim relief from Excise Duty on goods other than cigarettes, enter ‘EXD’ in the rate column (47c) and 0.00 in box 47(d).

For cigarettes, enter ‘VRP’ in the rate column (47c) and 0.01 in box 47(d), and enter 0.00 in the supplementary units box 41.

The same override codes must be entered if security for Excise Duty is needed.

Relief from Excise Duty is not available for:

goods to be consumed by a person in the tests
petrol or petrol substitutes
heavy oil for use as road fuel

Excise Duty has to be paid on them with the appropriate amount shown in box 47(d):

Relief from CAP charges can only be claimed on goods in the section ‘goods covered’ above, and ‘VCL’ should be entered as the last 3 characters in the rate column and 0.00 in box 47(d).

CAP charges must be paid on goods in the section ‘goods covered’ above.

Additional documents needed

Approval note to import excise goods for test, issued by the NIRU of HMRC.

Security needed

Security for Excise Duty is normally needed in the form of a bank guarantee, and MP code ‘S’ should be entered against the excise tax line in box 47.

Additional information

Make a GEN16 AI statement entering the month and year when tests are expected to be completed.

Enter document codes 9AID or 9AIV and status codes JP or UP.

VAT

This CPC gives relief from VAT for goods in the section ‘goods covered’ above only, and ‘VAX’ should be entered as the last 3 characters in the rate column for such goods.

For goods in the section ‘goods covered’ above, VAT has to be paid at importation.

Post clearance action

Action is needed as shown in Notice 374: importing goods for test free of duty and VAT.

Notes

The use of this CPC is a declaration by the importer in either of the following terms:

I declare that the goods are being entered for free circulation to undergo examination, analysis or test to determine their composition, quality or other technical characteristics for the purposes of information, or industrial or commercial research.
I declare that the goods are being entered for free circulation to test machines for making or packing tobacco products.
I further declare that I will abide by all the conditions of Notice 374: importing goods for test free of duty and VAT, and that if any of the said goods are not used up or destroyed in the course of the tests they will be disposed of only as allowed by the NIRU of HMRC.

1.43 49 00 C34

Goods covered

Trademarks, patterns or designs and their supporting documents, as well as applications for patents for invention or the like, to be submitted to the bodies competent to deal with the protection of copyrights or the protection of industrial or commercial patent rights imported from the special territories or countries having a customs union with the UK and EU on which relief from VAT is claimed.

Notice

Notice 342: importing miscellaneous documents and other related articles free of duty and VAT.

Special fields in the declaration or notes on completion

-

Additional documents needed

-

Security needed

-

Additional information

-

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post Clearance Action

-

Notes

This CPC should only be used to claim relief on goods liable to a positive (non zero) rate of Customs Duty, or to claim VAT relief. Goods not liable to any duty and exempt from VAT should normally be entered to CPC 49 00 000.

Consignments can be bulked in accordance with Part 4B.1 of the SAD Harmonised Tariff. Printed advertising material cannot be bulked from one sender to a single recipient for relief purposes.

1.44 49 00 C35

Goods covered

Tourist information, literature imported from the special territories or countries having a customs union with the UK and EU to be distributed free of charge for the purpose of encouraging people to visit foreign countries, provided the documents do not contain more than 25% of private advertising (excluding advertising for UK or EU firms) on which relief from VAT is claimed.

Notice

Notice 342: importing miscellaneous documents and other related articles free of duty and VAT.

Specific fields in the declaration or notes on completion

-

Additional documents needed

-

Security needed

-

Additional information

The types of goods covered by this CPC are documentation (leaflets, brochures, books, magazines, guidebooks, posters (whether or not framed), unframed photographs and photographic enlargements, maps (whether or not illustrated), window transparencies and illustrated calendars, intended to be distributed free of charge and the principle purpose of which is to encourage the public to visit foreign countries.

In particular in order to attend cultural, tourist, sporting, religious or trade or professional meetings or events, provided that the literature contains not more than 25% of private commercial advertising matter, excluding all private commercial advertising for UK or EU firms, and that the general nature of its promotional aims is evident.

Foreign hotel lists and yearbooks published by the official tourist agencies or under their authority, and timetables for foreign transport services, where such literature is intended to be distributed free of charge and contains not more than 25% of private commercial advertising excluding all private commercial advertising for UK or EU firms.

Reference material supplied to accredited representatives or correspondents appointed by official national tourist agencies and not intended for distribution, for example yearbooks, lists of telephone or telex numbers, hotel lists, fairs catalogues, specimens of craft books of negligible value and literature on museums, universities, spas or other similar establishments.

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

This CPC should only be used to claim relief on goods liable to a positive (non zero) rate of Customs Duty, or to claim VAT relief. Goods not liable to any duty and exempt from VAT should normally be entered to CPC 49 00 000.

Consignments can be bulked in accordance with Part 4B.1 of the SAD Harmonised Tariff. Printed advertising material cannot be bulked from one sender to a single recipient for relief purposes.

1.45 49 00 C36

Goods covered

Miscellaneous documents and articles imported from the special territories or countries having a customs union with the UK and EU, not covered by any other CPC, on which relief from VAT is claimed.

Notice

Notice 342: importing miscellaneous documents and other related articles free of duty and VAT.

Specific fields in the declaration or notes on completion

-

Additional documents needed

-

Security needed

-

Additional information

The types of goods covered by this CPC are:

documents sent free of charge to the public services of EU member states
publications of foreign governments and publications of official international bodies intended for distribution without charge
ballot papers for elections organised by bodies set up in third countries
objects to be submitted as evidence or for like purposes to the courts or other official agencies of the EU member states
specimen signatures and printed circulars concerning signatures sent as part of customary exchanges of information between public services or banking establishments
official printed matter sent to the central banks of the EU member states
reports, statements, notes, prospectuses, application forms and other documents drawn up companies registered in a third country and sent to the bearers or subscribers of securities issued by such companies
recorded media (for example punched cards, sound recordings and microfilms) used for the transmission of information sent free of charge to the addressee
files, archives, printed forms and other documents to be used in international meetings, conferences or congresses, and reports on such gatherings
plans, technical drawings, traced designs, descriptions and other similar documents imported with a view to obtaining or fulfilling orders in third countries or to participating in a competition held in the customs territory of the EU
documents to be used in examinations held in the customs territory of the EU by institutions set up in third countries
printed forms to be used as official documents in the international movement of vehicles or goods, within the framework of international conventions
printed forms, labels, tickets and similar documents sent by transport undertakings or by undertakings of the hotel industry in a third country to travel agencies set up in the customs territory of the EU
printed forms and tickets, bills of lading, way-bills and other commercial or office documents which have been used
official printed forms from third country or international authorities, and printed matter conforming to international standards sent for distribution by third country associations to corresponding associations located in the customs territory of the EU
photographs, slides and stereotype mats for photographs, whether or not captioned, sent to press agencies or newspaper or magazine publishers
tax and similar stamps proving payment of charges in third countries

VAT

This CPC provides relief from VAT A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

This CPC should only be used to claim relief on goods liable to a positive (non zero) rate of Customs Duty, or to claim VAT relief.

Goods not liable to any duty and exempt from VAT should normally be entered to CPC 49 00 000.

This CPC includes importations of valid issued share and bond certificates drawn up by the companies registered in a third country and sent direct to the bearer or subscriber.

It must not be used for share and bond certificates that need registration by the fiscal agent before becoming valid. Unissued or unauthenticated securities should normally be entered to CPC 49 00 000.

The value for customs purposes (box 46) of imported bonds and securities is to be taken as the paper value of the bonds or securities and not the issued face value.

Consignments can be bulked in accordance with Part 4B.1 of the SAD Harmonised Tariff. Printed advertising material cannot be bulked from one sender to a single recipient for relief purposes.

1.46 49 00 C40

Goods Covered

Goods of every description imported from the special territories or those countries having a customs union with the UK and EU by organisations approved by HMRC, including the:

Commonwealth War Graves Commission
American Battle Monuments Commission
Polish Air Force Association in Great Britain

To be used for the construction, upkeep or ornamentation of cemeteries and tombs of, and memorials to, war victims of third countries on which relief from VAT is claimed.

Notice

-

Specific fields in the declaration or notes on completion

-

Additional documents needed

-

Security needed

-

Additional information

-

VAT

This CPC provides relief from VAT. A VAT tax line is not needed in box 47.

Post clearance action

-

Notes

The relief also extends to office equipment and supplies such as furniture, PCs and stationery which are to be used in pursuance of work in relation to war graves and memorials.

The relief does not cover goods which do not contribute to the construction, upkeep or ornamentation of war graves or monuments, for example private motor cars and cycles, alcohol and tobacco products.

1.47 49 00 F02

Goods Covered

CAP goods and goods manufactured from CAP goods which are returning in the same condition as at export, reimported from one of the special territories or those countries having a customs union with the UK and EU, and on which returned goods relief (RGR) from VAT and, if appropriate, CAP charges and Excise Duty is being claimed.

Notice

Notice 236: Returned Goods Relief.

VAT Notice 702: imports.

Specific fields in the declaration or notes on completion

Box 40 - if exported from the UK, enter previous document class Z followed by code ZZZ and reference to the related export entry in the format EPU - number - date.

Box 44 - enter document codes 9AID or 9AIV and status codes JP or UP.

Where relief from VAT is claimed, ‘VAX’ must be entered as the last 3 characters in the rate column. Where VAT relief is not appropriate, the appropriate VAT amount must be declared and paid.

Where relief from CAP charges is claimed, ‘VCL’ must be entered as the last 3 characters in the rate column and ‘0.00’ in box 47(d).

Where relief from CAP charges is not appropriate, any appropriate charges must be declared and paid. Where relief from Excise Duty is claimed on excise goods, the appropriate excise code (imports and community transport inwards) must be entered as the last 3 characters in the rate column and ‘0.00’ in box 47(d).

Where Excise Duty relief is not appropriate on excise goods, the relevant Excise Duty amount must be declared and paid.

Additional documents needed

Completed Import and export: returned goods - claim for relief from duty, CAP charges and VAT (C1314).

Evidence of export as described in Notice 236: Returned Goods Relief, except where the NES export declaration reference is quoted in box 40.

The statement from the CAP paying agency in the exporting EU member state as described in Notice 236: Returned Goods Relief.

The relevant export licence or advance fixing certificate if still unexhausted and needed by Notice 236: Returned Goods Relief.

An additional copy 6 of the SAD if repayment of CAP export charges is to be claimed from an EU member state other than the UK.

If appropriate, evidence that reimport within 12 months was prevented due to circumstances beyond the control of the importer.

Security needed

Security is not needed unless delivery is taken before any of the necessary additional documents specified in additional document needed above have been presented. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

However, if the goods are not liable to any import charges and are entered to this CPC solely for the purpose of obtaining a certificate for the repayment of CAP export levy, security will not be needed.

Additional information

Detailed information and advice concerning reimported CAP goods is given in Notice 236: Returned Goods Relief .

VAT

-

Post clearance action

Where release is allowed against security pending production of documents, they must be presented within 28 days.

Notes

All materials (for example rope, wood and plastic) used for the stowage and protection of the goods in question are also eligible for relief.

1.48 49 00 F03

Goods covered

Reimported EU goods (excluding CAP goods and goods manufactured from CAP goods) which are returning from one of the special territories or those countries having a customs union with the UK and EU after having received unforeseen repair or restoration (over and above routine maintenance) not resulting in an increase in value of the goods, and on which relief from VAT is being claimed under RGR.

Notice

Notice 236: Returned Goods Relief.

VAT Notice 702: imports.

Specific fields in the declaration or notes on completion

Box 40 - if exported from the UK, enter previous document class Z followed by code ZZZ and reference to the related export entry in the format EPU - number - date.

If waiver of the 3 year time limit for reimportation is claimed due to special circumstances, insert ‘Waiver of time limit claimed’ in box 44 as a GEN03 AI statement. Such a waiver must be justified to HMRC when needed.

Where relief from VAT is claimed, ‘VAX’ must be entered as the last 3 characters in the rate column. Where VAT relief is not appropriate, the appropriate VAT amount must be declared and paid.

Box 44 - enter document codes 9AID or 9AIV and status codes JP or UP.

Additional documents needed

Completed Import and export: returned goods - claim for relief from duty, CAP charges and VAT (C1314).

Evidence of export as described in Notice 236: Returned Goods Relief, except where the NES export declaration reference is quoted in box 40.

Security needed

Security is not needed unless delivery is taken before any of the necessary additional documents specified in additional document needed have been presented. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

-

VAT

For works of art, antiques or collectors’ items, there is a reduced rate of VAT - see VAT Notice 702: imports.

Post clearance action

Where release is allowed against security pending production of documents, they must be presented within 28 days.

Notes

All materials (for example rope, wood and plastic) used for the stowage and protection of the goods in question are also eligible for relief.

There is no relief from Excise Duty on excise goods under this CPC. The appropriate Excise Duty amount must be declared and paid.

1.49 49 00 F04

Goods covered

Reimported goods (excluding CAP goods and goods manufactured from CAP goods) in the same condition as at export, returning from one of the special territories or those countries having a customs union with the UK and EU, containing components which were previously relieved from VAT under Inward Processing Relief (IPR) suspension arrangements, and on which partial relief from VAT is being claimed under RGR.

Notice

Notice 236: Returned Goods Relief.

Specific fields in the declaration or notes on completion

Box 40 - if exported from the UK, enter previous document class Z followed by code ZZZ and reference to the related export entry in the format EPU - number - date.

Box 44 - enter document codes 9AID or 9AIV and status codes JP or UP. If waiver of the 3 year time limit for reimportation is claimed due to special circumstances, insert ‘Waiver of time limit claimed’ in box 44 as a GEN03 AI statement. Such a waiver must be justified to HMRC when needed.

Additional documents needed

Completed Import and export: returned goods - claim for relief from duty, CAP charges and VAT (C1314).

Evidence of export and duty status as described in Notice 236: Returned Goods Relief, except where the NES export declaration reference is quoted in box 40.

Security needed

Security is not needed unless delivery is taken before any of the necessary additional documents specified in item 4 have been presented. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

Notice 236: Returned Goods Relief and Import and export: returned goods - claim for relief from duty, CAP charges and VAT (C1314) explain how to calculate the VAT due on the returning IPR goods for entry in box 47.

VAT

Where VAT relief is not appropriate (for goods not reimported by the original exporter), the full VAT amount must be declared and paid. For works of art, antiques or collectors’ items, there is a reduced rate of VAT - see VAT Notice 702: imports.

Post clearance action

Where release is allowed against security pending production of documents, they must be presented within 28 days.

Notes

All materials (for example rope, wood and plastic) used for the stowage and protection of the goods in question are eligible for relief.

Question 2

2. Customs procedure codes starting with 49 23

Accepted Answer

2.1 49 23 F01

Goods covered

Reimported EU goods (excluding CAP goods and goods manufactured from CAP goods) in the same condition as at export, returning from one of the special territories or those countries having a customs union with the UK and EU, and on which RGR from VAT and, if appropriate, Excise Duty is being claimed.

Use of this CPC is a declaration as stated in the terms shown in the notes below.

Notice

Notice 236: Returned Goods Relief.

VAT Notice 702: imports.

Specific fields in the declaration or notes on completion

Box 40 - enter previous document class ‘Z’, zzz and reference to the related Export Entry in the format EPU - Number - Date if previously exported from the UK If waiver of the 3 year time limit for reimportation is claimed due to special circumstances, insert ‘Waiver of time limit claimed’ as a GEN03 AI statement. Such a waiver must be justified to Customs and Revenue when needed.

Where relief from VAT is claimed, ‘VAX’ must be entered as the last 3 characters in the rate column. Where VAT relief is not appropriate, the appropriate VAT amount must be declared and paid.

Where relief from Excise Duty is claimed on excise goods, the appropriate excise code (imports and community transport inwards) must be entered as the last 3 characters in the rate column and ‘0.00’ in box 47(d).

Where Excise Duty relief is not appropriate on excise goods, the appropriate Excise Duty amount must be declared and paid.

Additional documents needed

Enter document codes 9AID or 9AIV and status codes JP or UP.

Evidence of export as described in Notice 236: Returned Goods Relief, except where the NES export declaration reference is quoted in box 40 or the goods are:

Department for Environment, Food and Rural Affairs (Defra) fisheries laboratory equipment or buoys lost at sea and subsequently relanded, or technical equipment and professional effects of the Natural Environment Research Council (NERC), Proudman Oceanographic Laboratory, Institute of Oceanographic Sciences, Plymouth Marine Laboratory
UK or EU owned containers, trailers, pallets and packings returned empty to the owner or lessee of the owner
previously exported by, and reimported by, a UK government department

Security needed

Security is not needed unless delivery is taken before any of the necessary additional documents specified in additional document needed have been presented. In that case, enter MP codes ‘M’ to ‘V’ as appropriate in box 47.

Additional information

For goods under Additional documents needed, any identifying numbers must be entered in plain language in box 31.

VAT

For works of art, antiques or collectors’ items, there is a reduced rate of VAT - see VAT Notice 702: imports.

Post clearance action

Where release is allowed against security pending production of documents, they must be presented within 28 days.

Notes

The use of this CPC is a declaration by the importer in the following terms: ‘I declare that the goods:

are not CAP goods, or goods manufactured from CAP goods
were in free circulation when previously exported from the fiscal territory of the UK or EU
have not undergone any process or repair outside that territory other than routine maintenance to keep them in good condition, or handling which only altered the goods appearance (for example attaching operating instructions in foreign languages)
the goods were exported from the fiscal territory of the UK or EU by me or on my behalf
any VAT due on the goods was paid and not refunded on export from the fiscal territory of the UK or EU

If I am claiming Excise Duty relief, I further declare that:

the goods were previously exported from the UK
Excise Duty has been paid in full on the goods and not subsequently refunded
any excise drawback or allowance obtained at export is being repaid against this declaration

This CPC is only to be used for non CAP goods in free circulation at the time of export from the fiscal territory of the UK or EU, and where the goods have not undergone any process or repair outside that territory except as detailed above. Otherwise, entry must be made to another appropriate CPC in the 49 series. Notice 236: Returned Goods Relief, Section 9 defines what is meant by ‘Goods in free circulation’.

All materials (for example rope, wood and plastic) used for the stowage and protection of the goods in question are also eligible for relief.

For free circulation goods declared to RGR from a customs warehouse, use the appropriate CPC in the 40 71 or 49 71 series.

Question 3

3. Customs procedure codes starting with 49 71

Accepted Answer

3.1 49 71 000

Goods covered

Goods from special territories removed from a customs warehouse by payment of, and accounting for import VAT

Notice

Notice 3001: customs special procedures for the Union Customs Code.

Specific fields in the declaration or notes on completion

Box 1 - enter code IM followed by A or D.

Box 44:

Box 49 - enter A, C, D or E followed by identification number of the customs warehouse and GB.

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

-

Additional information

-

VAT

Registered taxable persons - VAT must be paid if the goods are chargeable at a positive rate and details will be included on the VAT certificate.

Exempt persons - VAT must be paid if the goods are chargeable at a positive rate.

Post clearance action

-

Notes

-

3.2 49 71 001

Goods covered

Goods from special territories or those countries having a customs union with the UK and EU such as Turkey, San Marino or Andorra (for goods in chapters 25 to 97 of the Trade Tariff) liable to VAT removed from a custom warehouse.

Notice

Notice 3001: customs special procedures for the Union Customs Code.

Specific fields in the declaration or notes on completion

Box 1 - enter code IM followed by A or D.

Box 44:

Box 49 - enter A,C,D or E followed by identification number of the customs warehouse and GB.

Additional documents needed

-

Security needed

Security for duty will be covered by the traders duty deferment guarantee. The MP code in box 47 must be ‘F’.

Additional information

-

VAT

VAT is payable on removal of the goods from the customs warehouse if they are chargeable at a positive rate.

Post clearance action

-

Notes

Prior authorisation to use procedure must be obtained from the local office of HMRC.

3.3 49 71 004

Goods covered

Goods initially entered under the customs warehousing procedure, now being transferred to free circulation with a claim to relief from duty or VAT under the RGR or EC System of Duty Reliefs (CSDR) procedures (the latter being governed by EC Council Regulation 918/83).

Notices

Notice 236: Returned Goods Relief.

Notice 317: imports by charities free of duty and VAT.

Notice 340: importing scientific instruments free of duty and VAT.

Notice 341: importing donated medical equipment free of duty and VAT.

Notice 342: importing miscellaneous documents and other related articles free of duty and VAT.

Notice 361: importing museum and gallery exhibits free of duty and VAT.

Notice 364: importing decorations and awards free of duty and VAT.

Notice 365: importing animals for scientific research free of duty and VAT.

Notice 366: importing biological and chemical substances for research free of duty and VAT.

Notice 368: importing inherited goods free of duty and VAT.

Notice 369: importing blood grouping, tissue typing and therapeutic substances duty and VAT free.

Notice 371: importing goods for disabled people free of duty and VAT.

Notice 372: importing commercial samples free of duty and VAT.

Notice 373: importing visual and auditory materials free of duty and VAT.

Notice 374: importing goods for test free of duty and VAT.

For some of the Council Regulation 918/83 reliefs, there is no current Notice – details of these can be found in relief from customs and excise duties and VAT.

Specific fields in the declaration or notes on completion

Box 44:

enter the appropriate licence details – see document, certificate and authorisation codes for harmonised declarations
enter document code C600
do not enter a document status code
enter document codes 9AID or 9AIV and status codes JP or UP
state ‘relief claimed under CPC….’ and show the appropriate CPC in the 49 00 or 49 23 series detailed in the appropriate public notice as above, or in the list at the end of the Trade Tariff, imports in customs procedure codes as a GEN17 AI statement - this will then identify the actual relief being claimed

Additional documents needed

See the relevant relief CPCs in the 49 00 or 49 23 series.

Security needed

See the relevant relief CPCs in the 49 00 or 49 23 series.

Additional information

See the relevant relief CPCs in the 49 00 or 49 23 series.

VAT

See the relevant relief CPCs in the 49 00 or 49 23 series.

Post clearance action

See the relevant relief CPCs in the 49 00 or 49 23 series.

Notes

For administrative purposes this CPC has been created to cover goods transferred from customs warehousing to any of the relief procedures quoted above.

The use of the appropriate CPC in box 44 binds the declarant to the conditions of the relief.

Make a GEN17 AI statement.

Relief claimed under CPC.

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1. Customs procedure codes starting with 49 00

1.1 49 00 000

Goods covered

Notice

Specific fields in the declaration or notes on completion

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

Notes

1.2 49 00 003

Goods covered

Notice

Specific fields in the declaration or notes

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

Notes

1.3 49 00 004

Goods covered

Notices

Specific fields in the declaration or notes on completion

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

Notes

1.4 49 00 007

Goods covered

Notice

Specific fields in the declaration or notes on completion

Additional documents needed

Security needed

Additional Information

VAT

Post clearance action

Notes

1.5 49 00 008

Goods covered

Notice

Specific fields in the declaration or notes on completion

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

Notes

1.6 49 00 009

Goods covered

Notice

Specific fields in the declaration or notes on completion

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

Notes

1.7 49 00 010

Goods covered

Notice

Specific fields in the declaration or notes on completion

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

Notes

1.8 49 00 013

Goods covered

Notice

Specific fields in the declaration or notes on completion

Additional documents required

Security required

Additional information

VAT