Imports: inward processing

Question 1

1. Customs procedure codes starting with 51 00

Accepted Answer

1.1 51 00 000

Goods covered

goods being entered to Inward Processing (IP) Suspension by the holder of a full authorisation issued under economic codes 1, 2, 3, 4, 5, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21 and 22 (includes repair and alterations under criteria set out in a Free Trade Agreement); or
goods being entered without payment of Customs Duty, to replace equivalent goods having previously been exported using prior export equivalence

where the processed products will be declared to free circulation using article 85 of the Union Customs Code (UCC) or the Taxation (Cross-border Trade) Act 2018 (TCTA) Part 1 Section 4 as the basis for valuation (rate, value, quantity of the processed goods).

If goods are subject to Anti-Dumping Duty when they are declared to Inward Processing procedure, CPC 51 00 F44 must be used.

Guidance

Find out about how to apply to delay or pay less duty on goods you import to process or repair and using outward processing to process or repair your goods.

Specific fields in the declaration, notes on completion

Goods being entered to Inward Processing (IP) Suspension

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

Box 44:

enter document identifier C601
enter the IP authorisation number
do not enter a document status code
enter the authorisation holders reference number (if any) as a GEN 45 AI statement
enter the licence details — see document status codes for harmonised declarations
enter details of the guarantee reference number as an AI statement — GRNTR

Box 47 — where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed and no levy is payable use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

Box 47e — if security is not needed do not enter an MP code.

Additional documents needed

—

Security needed

Security may be needed to ensure conditions and obligations of the relief will be met.

The supervising office will state in the authorisation or notify the holder if security is needed. If it is a valuation statement will be needed, see UK Trade Tariff: valuing goods for further information.

If you have a Union Custom Code authorisation and are using individual guarantees enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP In box 44.

Where security is needed and enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44. If it is not needed enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in box 44.

In box 47 enter MP code N, P, Q, S, T, U or V.

Additional information

Box 44 — declare the full name and address of the supervising customs office as a SPOFF statement.

VAT

—

Post clearance action

Enquiries must be made to the supervising office whose address is in box 44.

Notes

This CPC must not be used for goods entered under IP Authorisation by Declaration (please read CPC 51 00 001).

Use of this CPC is a declaration by the importer that the conditions laid down in UK/EU legislation 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 previous written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the entry is returned to the holder.

Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed and no levy is payable use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

IP allows relief from Customs Duty, specific Customs Duty, anti-dumping duty and countervailing duty. Failure to submit a suspension Bill of Discharge by the due date to the supervising office may lead to having to pay any suspended duty and VAT. Any guarantee will not be released until you have submitted your bill of discharge.

If you wish and are authorised to declare your goods to free circulation based on the imported goods under article 86(3) of the UCC or Regulation 23 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 use CPC 51 00 F44.

1.2 51 00 001

Goods covered

Suspension, using the authorisation by declaration procedures under economic codes 1, 2, 3, 4, 9, 10, 11, 13, 14, 15, 16, 17, 18, 19, 20, 21 and 22 (includes repair and alterations under criteria set out in a Free Trade Agreement).

The following goods are not eligible to use this procedure and cannot be entered to this CPC:

entering goods using simplified import procedures
where it’s intended to use simplified export procedures when disposing of the goods
goods entered under economic codes 1, 5, 6, 7, 8 and 12 for goods being removed from a customs warehouse (see CPCs 51 71 001)
all goods falling under Chapters 93 and 97 of the UK Trade Tariff
goods over the value of £500,000
where it’s intended to use equivalence
for simplified procedures for the aircraft industry and building of satellites
for simplified procedures for processing IP goods in a customs warehouse
for simplified procedures for commissary stores
to cut, slice or cook meat for airline meals
to enter catalysts, agents or production accessories
to enter ozone depleting substances
for the IP Tax Free Shopping Scheme
goods subject to Anti- Dumping Duties

Guidance

Find out about how to apply to delay or pay less duty on goods you import to process or repair and using outward processing to process or repair your goods.

Specific fields in the declaration, notes on completion

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

Box 44:

declare ‘authorisation by declaration’, IP authorization dummy reference number IP/9999/999/99 as a 00100 AI statement for goods entered using an authorisation by declaration
enter the economic code as listed in the ‘Goods covered’ section
declare NIRU as a SPOFF statement
enter the trader’s own reference number (if any) as a GEN 45 AI statement
enter ‘ECO’ = 1, 2, 3, 4, 9, 10, 11, 13, 14, 15, 16, 17, 18, 19, 20, 21 or 22
enter ‘PRO’ = 01, 02, 03, 04, 05, 06 or 07
enter ‘MCP’ = 01 or 02
enter ‘ROY’ = 01 or 02
enter ‘POD’ = 06
enter the licence details
enter the document code C601 IP dummy authorisation number IP 9999/999/99
enter details of the guarantee reference number as an AI statement — GRNTR

Find more information about additional information codes for harmonised declarations.

Box 47 — where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

Box 47e — if security is not needed do not enter an MP code.

Additional documents needed

—

Security needed

Security will be needed for Customs Duty and VAT to ensure conditions and obligations of the relief will be met. Security must be by guarantee.

In box 47 enter MP code N, P, Q, S, T, U or V.

Where security is required enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44.

Additional information

Find out about the National Import Reliefs Unit (NIRU).

VAT

—

Post clearance action

Contact the NIRU with any enquiries.

Notes

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

Goods subject to Anti-Dumping Duty cannot be used with the authorisation by declaration procedure.

Use of this CPC is a declaration by the importer that the conditions laid down in UK/EU legislation 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 previous written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the entry is returned to the holder.

Failure to submit a Bill of Discharge (form BoD3) by the due date, to NIRU may lead to having to pay any suspended duty and VAT. You must use relevant re-export CPCs in the 31 51 series or note details of any other means of disposal.

1.3 51 00 003

Goods covered

A – Goods being entered to IP (VAT only), using the authorisation by declaration procedures under economic codes 2, 3, 4, 9, 11 and 21, or for repair or alteration in the context of UK – international free trade arrangements.

The following goods are not eligible to use this procedure and cannot be entered to this CPC:

goods using simplified import procedures
where it’s intended to use simplified export procedures when disposing of the goods
goods entered under economic codes 1, 5, 6, 7, 8 and 12
goods being removed from a customs warehouse (see CPC 51 71 004)
all goods falling under Chapters 93 and 97 of the Tariff
goods over the value of £500,000
where it’s intended to use equivalence
for simplified procedures for the aircraft industry and building of satellites
for simplified procedures for commissary stores
to cut, slice or cook meat for airline meals
to enter catalysts, agents or production accessories
to enter ozone depleting substances
for the IP Tax Free Shopping Scheme
goods subject to Anti-Dumping Duty

Specific fields in the declaration, notes on completion

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

Box 44:

enter document code C601 IP authorisation number IP 9999/999/99
do not enter a document status
enter ‘authorisation by declaration’, IP authorisation reference number as a 00100 AI statement for goods entered to IP by declaration
enter economic code as listed in the ‘Goods covered’ section
enter NIRU as a SPOFF statement as the supervising custom office
enter the trader’s own reference number (if any) as a GEN 45 AI statement
enter VAT registration number (if appropriate)
enter ‘ECO’ = 2, 3,4,9,11,21
enter ‘PRO’ = 01, 02, 03, 04, 05, 06 or 07
enter ‘MCP’ = 01 or 02
enter ‘ROY’ = 01 or 02
enter ‘POD’ = 06
enter the licence details
give details of the guarantee reference number as an AI statement – GRNTR

Find more information about additional information codes for harmonised declarations.

Box 47 – enter ‘VAX’ as the last 3 characters in the VAT line.

Where the goods to be entered are liable to climate change levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

Box 47e – if security is not needed do not enter an MP code.

Additional documents needed

–

Security needed

Security will be needed for import VAT to ensure conditions and obligations of the relief will be met.

Security must be by guarantee.

In box 47 enter MP code N, P, Q, S, T, U or V and 9AIV and status code UP in box 44.

Additional information

Find out about the National Import Reliefs Unit (NIRU).

VAT

–

Post clearance action

Contact the NIRU with any enquiries.

Notes

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

Goods subject to Anti-Dumping Duty cannot be used with the authorisation by declaration procedure.

Use of this CPC is a declaration by the importer that the conditions laid down in the relevant UK or EU legislation are met.

Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979.

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

Failure to submit a Bill of Discharge (form BoD3) by the due date to NIRU may lead to having to pay any suspended duty or VAT. You must use relevant re-export CPCs in the 31 51 series or note details of the any other means of disposal.

1.4 51 00 004

Goods covered

Goods imported from outside the Union without payment of Customs Duty or VAT under prior import equivalence (import, export).

Notice

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

Specific fields in the declaration, notes on completion

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

Box 44:

enter document identifier C601
enter the IP authorisation number
do not enter a document status
enter the authorisation holders own reference (if any)
if you need an INF9 certified enter document code C610 and status code AC
enter the licence identifier from document, certificate and authorisation codes for harmonised declarations
declare the full name and address of the supervising customs office as a SPOFF statement
give details of the guarantee reference number as an AI statement – GRNTR

Box 46 – statistical value.

Box 47

–

Box 47e – if security is not needed do not enter an MP code.

Additional documents needed

For goods imported to IP that are to be released to free circulation with equivalent goods to be exported at a later date (import, export), form INF9 (the original and 3 copies) must be presented (with boxes 1 to 8 completed) with the declaration.

As long as the customs office of entry is satisfied, box 11 of the INF9 will be certified. Copy 3 of the INF9 will be sent to the supervising office for the IP authorisation, the original and copies 1 and 2 will be returned to the agent or importer.

Security needed

Security may be needed for Customs Duty and possibly VAT to ensure conditions and obligations of the relief will be met unless qualification for a waiver is met.

The supervising office will state in the authorisation or notify the holder if security is needed. If it is a valuation statement will be needed, see UK Trade Tariff: valuing goods for further information.

In box 47 enter MP code N, P, T, U or V.

If you have a Union Customs Code authorisation and are using individual guarantees enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP In box 44.

If you have a Community Customs code authorisation security is not needed enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in box 44.

The correct status codes to use with document codes 9AID, 9AIV are as follows:

authorisation issued under the Community Customs code – status code JP
authorisation issued under the Union Customs code with no CCG, for example, you wish to place a guarantee by using individual guarantee amounts – status code UP
authorisation issued under the Union Customs code with CCG – status code CP

Additional information

–

VAT

–

Post clearance action

Enquiries must be made to the supervising office whose address is in box 44.

Notes

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

1.5 51 00 005

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 using the CN22 or 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, 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 ensure 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 Bill of Discharge (form 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.

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 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 ensure 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 suspension 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.

1.6 51 00 006

Goods covered

Goods being entered to IP VAT only 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 using the CN22 or 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, notes on completion

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

Box code 5

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

Security required

Security will not be required for import VAT. However, import VAT may become due if you do not discharge the IP procedure correctly and submit your BoD1.

Additional information

–

VAT

–

Post clearance action

Enquiries must be addressed to the supervising office 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 & Excise Management Act 1979.

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

Traders are reminded that failure to submit a form BoD1 by the due date, may lead to having to pay any suspended duty or 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 special territories should use CPC 49 00 014.

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

1.7 51 00 007

Goods covered

Non-community goods which are to be processed following the issuing of an HG3 non compliance notice.

Notice

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

Specific fields in the declaration, notes on completion

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

Box 44 enter:

document identifier C601
do not enter a document status code
IP/9999/999/99 – declare the full name and address of the supervising customs office as a SPOFF statement
the appropriate licence details – see appendix C11

Additional documents required

–

Security needed

–

Additional information

–

VAT

Use of this CPC suspends import VAT. No import VAT is payable on this entry.

Post clearance action

Enquiries must be addressed to the supervising office in box 44.

Notes

For traders who import fruit and, or vegetables to an Inward Processing facility which allows the inspection and issue of a conformity certificate away from the port or airport when the goods have been selected by the Department for Environment, Food & Rural Affairs (Defra) system, Procedure for Electronic Application for Certificates (PEACH) or Automatic Licence Verification System (ALVS).

The inland inspection points do not need to be registered by HMRC. Prior approval is required from the Horticultural Marketing Inspectorate (HMI) and Plant Health and Seeds Inspectorate (PHSI) to ensure the inspection point is available for selection on PEACH.

A completed BoD3 must be sent to NIRU after finalisation of the inspection and clearance of the diversion entry.

1.8 51 00 A01

Goods covered

Non UK or EU products intended for re-export outside of the customs territory of the EU entered to IP where prior export of the compensating products are obtained from milk and milk products (EX/IM), either:

the holder of a full authorisation involving more than one EU member state issued under economic code 2, 3, 6, 7, 8, 9, 11, 12 and 21
the goods being entered without payment of Customs Duty, equivalent goods having previously exported by the same authorisation holder using prior export equivalence

Notice

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

Specific fields in the declaration, notes on completion

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

Box 44:

enter document identifier C601
enter the IP authorisation number
do not enter a document status code
enter the authorisation holders reference number (if any) as a GEN 45 AI statement
if you need an INF9 certified enter document code C610 and status code AC
declare the full name and address of the supervising customs office as a SPOFF statement

Box 47 – enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty.

Additional documents needed

For goods imported to replace equivalent goods previously exported (EX/IM) 3 copies (that is the original and copies 1 and 2) of form INF5 stamped by customs where the export took place must be presented.

If the quantity being imported is more than the quantity shown on the INF5, the excess balance can be entered to free circulation (with payment of duty) or may be entered to another authorised relief. If the excess balance is to be entered to IP, CPC 51 00 000 should be used.

Security needed

Security will not be needed to ensure conditions and obligations of the relief will be met.

Additional information

–

VAT

–

Post clearance action

Enquiries must be made to the supervising office whose address is in box 44.

Notes

This CPC must only be used to enter IP suspension where prior export of the compensating products is obtained from milk and milk products.

Use of this CPC is a declaration by the importer that the conditions laid down in Council 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 previous written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the entry is returned to the holder.

Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

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

1.9 51 00 A04

Goods covered

Goods being entered to IP suspension (VAT only) by the holder of a full authorisation issued under economic code 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12 or 21 (includes repair and alterations under criteria set out in a Free Trade Agreement).

Guidance

Find out about how to apply to delay or pay less duty on goods you import to process or repair and using outward processing to process or repair your goods.

Specific fields in the declaration, notes on completion

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

Box 44:

enter document identifier C601
enter the IP authorisation number
do not enter a document status code
enter the authorisation holders reference number (if any) as a GEN 45 AI statement
enter VAT registration number as a GEN 45 A1 statement (if applicable)
enter the licence details — see document, certificate and authorisation codes for harmonised declarations
give details of the guarantee reference number as an AI statement — GRNTR

Box 47 — enter ‘VAX’ as the last 3 characters in the rate column.

Box 47e — if security is not needed do not enter an MP code.

Additional documents needed

—

Security needed

Security may be needed to ensure conditions and obligations of the relief are met.

The supervising office will state in the authorisation or notify the holder if security is needed. If it is a valuation statement that will be needed, see UK Trade Tariff: valuing goods for further information.

Where security is needed and enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44. If it is not needed enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in box 44.

In box 47 enter MP code N, P, Q, S, T, U or V.

Additional information

Box 44 — declare the full name and address of the supervising customs office as a SPOFF statement in the additional information box.

VAT

—

Post clearance action

Enquiries must be made to the supervising office whose address is in box 44.

Notes

Use of this CPC is a declaration by the importer that the conditions laid down in UK/EU legislation 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 previous written approval from the authorisation holder to enter goods to IP on their behalf and ensure a copy of the entry is returned to the holder.

Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

Failure to submit a Bill of Discharge by the due date to the supervising office may lead to having to pay any suspended VAT.

1.10 51 00 F44

Goods covered

Goods being entered to IP by:

the holder of a full authorisation or authorisation involving more than one EU member state issued under economic code 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21 or 22 (includes repair and alterations under criteria set out in a Free Trade Agreement); or
goods being entered without payment of Customs Duty; equivalent goods having previously been exported using prior export equivalence

Where the processed products will be declared to free circulation using article 86(3) of the UCC or Regulation 23 of The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 as the basis for valuation (rate, value, quantity of the imported goods).

If goods are subject to Anti-Dumping Duty this CPC must be used.

Guidance

Find out about how to apply to delay or pay less duty on goods you import to process or repair and using outward processing to process or repair your goods.

Specific fields in the declaration, notes on completion

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

Box 44:

enter Document identifier C601
enter the IP authorisation number
do not enter a document status code
enter the authorisation holders reference number (if any) as a GEN 45 AI statement
enter the licence details — see UK Trade Tariff: document status codes for harmonised declarations
enter details of the guarantee reference number as an AI statement — GRNTR

Box 47 — where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

Box 47e — if security is not needed do not enter an MP code.

Additional documents needed

—

Security needed

Security may be needed to ensure conditions and obligations of the relief will be met.

The supervising office will state in the authorisation or notify the holder if security is needed. If it is a valuation statement that will be needed, see UK Trade Tariff: valuing goods for further information.

Where security is needed, enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44. If it is not needed enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in box 44.

In box 47 enter MP code N, P, Q, S, T, U or V.

Additional information

Box 44 — declare the full name and address of the supervising customs office as a SPOFF statement in the additional information box.

VAT

—

Post clearance action

Enquiries must be made 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 is a declaration by the importer that the conditions laid down in UK/EU legislation are met.

Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979.

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

Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

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

Failure to submit a suspension Bill of Discharge by the due date to the supervising office may lead to having to pay any suspended duty and VAT. Any guarantee will not be released until you have submitted your bill of discharge.

Question 2

2. Customs procedure codes starting with 51 11

Accepted Answer

2.1 51 11 002

Goods covered

Goods imported from outside the UK or EU, without payment of Customs Duty or VAT, prior export equivalence (EX/IM).

Notice

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

Specific fields in the declaration, notes on completion

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

Box 44:

enter document identifier C601
enter the IP authorisation number
do not enter a document status code
enter the authorisation holders reference number (if any) as a GEN 45 AI statement
enter the licence details – see document, certificate and authorisation codes for harmonised declarations

Box 46 – statistical value.

Box 47 – enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty. Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable.

Use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

Box 47e – if security is not needed do not enter an MP code.

Additional documents needed

For goods imported to replace equivalent goods previously exported (EX/IM) 3 copies (that is the original and copies 1 and 2) of form INF5 stamped by customs where the export took place must be presented.

If the quantity being imported is more than the quantity shown on the INF5, the excess balance can be entered to free circulation (with payment of duty) or may be entered to another authorised relief.

If the excess balance is to be entered to IP, CPC 51 00 000 should be used.

Security needed

–

Additional information

Box 44 – declare the full name and address of the supervising customs office as a SPOFF statement in the additional information box.

VAT

–

Post clearance action

Enquiries must be made to the supervising office whose address is in box 44.

Notes

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

This CPC must not be used for goods entered under an authorisation by declaration (see CPC 51 00 001) suspension in an EU member state (see 51 54 000).

Use of this CPC is a declaration by the importer that the conditions laid down in Council 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 & Excise Management Act 1979.

Question 3

3. Customs procedure codes starting with 51 21

Accepted Answer

3.1 51 21 000

Goods covered

Goods being entered to IP after temporary exportation under OPR by the holder of a full authorisation involving more than one EU member state issued under economic code 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12 and 21.

Notice

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

Specific fields in the declaration, notes on completion

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

Box 40 – enter previous document class ‘Z’, zzz and reference to the related Export Entry in the format EPU-Number-Date.

Box 44:

enter document code C019
do not enter a document status
enter the Outward Processing Relief (OPR) authorisation reference number
enter document code C601
do not enter a document status code
enter the IP authorisation reference
where no details have been entered in box 40 security will be needed until the evidence of export under OPR is provided (see the ‘Security needed’ section)
enter document code C604 followed by document status code AC if an INF2 is present and certification is needed
enter document code C611 (if identification is based on the international information document form C1055 which must be attached to the declaration) followed by document status code AC if present and certification is needed
enter the licence details – see document, certificate and authorisation codes for harmonised declarations
enter document code 9AID/AIV and status code UP/JP as needed
enter details of the guarantee reference number as an AI statement – GRNTR

Additional documents needed

Where the goods are re-imported to the UK or EU under OPR involving different EU member states completed forms INF1 (detailing duty suspended under IP) and INF2 must be attached.

Security needed

Where delivery is needed prior to production of the certificate of posting or details of the previous export entry have not been entered in box 40, security for potential charges on the full value must be provided by deposit or guarantee.

Enter MP code ‘N’, ‘P’, ‘Q’, ‘S’, ‘T’, ‘U’, or ‘V’ in box 47.

Where security is needed enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44. If it is not needed enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in box 44.

Additional information

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

the endorsement ‘Relief claimed under Article 258 of Council Regulation 950/2013 as a GEN19 AI Statement
if it’s intended to triangulate the compensating products to an EU member state after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate – this will need to be certified by customs at either the supervising office or EPU along with the export declaration, enter document code C604 followed by document status code AC if an INF2 is present and certification is needed
declare the full name and address of the supervising customs office for the IP importer as a SPOFF statement

VAT

–

Post clearance action

Enquiries must be made to the supervising office whose address is in box 44.

Notes

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

Use of this CPC is a declaration by the importer that the conditions laid down in Council Regulation 950/2013 and Commission Regulation 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.

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

3.2 51 21 001

Goods covered

Goods being entered to IP by the holder of a full or authorisation involving more than one EU member state following temporary export for repair under OPR authorisation by declaration repair procedure.

Notice

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

Specific fields in the declaration, notes on completion

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

Box 44 – additional information: enter the licence details – see document, certificate and authorisation codes for harmonised declarations.

Additional documents needed

Reference to the previous CHIEF export entry number.

If:

this consignment is the second or later in a series of ‘split consignments’, the original INF2 issued at export, or when the first consignment was imported (see Notice 3001: customs special procedures for the Union Customs Code)
the goods are re-imported under OPR plus a certified form INF2 should be attached
identification is based on form C1055 it must be attached to the declaration

Details of the guarantee reference number as an AI statement – GRNTR.

Security needed

Where delivery is needed before production of the certificate of posting or details of the previous export entry have not been entered in box 40, security for potential charges on the full value must be provided by deposit or guarantee.

Enter MP code ‘N’, ‘P’, ‘Q’, ‘S’, ‘T’, ‘U’, or ‘V’ in box 47.

Where security is needed enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44. If it is not needed enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in box 44.

Additional information

Box 44:

enter document code C019 OP 9999/999/99
do not enter a document status code
declare ‘Simplified authorisation’, OPR authorisation reference number OP/9999/999/99 as a 00100 AI statement for goods entered to simplified OPR
enter document code C601
do not enter a document status code
enter the IP authorisation reference
enter authorisation holders reference number (if any) as a GEN 45 AI statement
where no details have been entered in box 40 security will be needed until the evidence of export under OPR is provided (see the ‘Security needed’ section)
if it’s intended to move the compensating products to an EU member state after process or re-import the compensating products in split consignments, the exporter will need to complete an INF2 form in duplicate, this will need to be certified by customs at either the supervising office or EPU along with the export declaration – enter document code C604 followed by document status code AC if an INF2 is present and certification is needed
declare the full name and address of the supervising customs office for the IP importer as a SPOFF statement
enter ‘Relief claimed under Article 258 of Council Regulation 950/2013’ as a GEN19 AI statement

VAT

–

Post clearance action

Enquiries must be made to the supervising office whose address is in box 44.

Notes

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

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

Question 4

4. Customs procedure codes starting with 51 51

Accepted Answer

4.1 51 51 000

Goods covered

Goods previously entered to IP now being transferred to another IP authorisation holder.

Notice

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

Specific fields in the declaration, notes on completion

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

Additional documents needed

–

Security needed

In box 47 enter MP code N, P, T, U or V.

If you have a Union Customs Code authorisation and are using individual guarantees enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44.

If you have a Community Customs code authorisation. If it is not needed enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in box 44.

The correct status codes to use with document codes 9AID, 9AIV are as follows:

authorisation issued under the Community Customs code – status code JP
authorisation issued under the Union Customs code with no CCG, for example, you wish to place a guarantee by using individual guarantee amounts – status code UP
authorisation issued under the Union Customs code with CCG – status code CP

Additional information

Box 44:

enter document code C601
enter the IP authorisation number
do not enter a document status code
enter the authorisation holders reference number as a GEN 45 AI statement – if any
declare the full name and address of the supervising customs office as a SPOFF statement, for goods entered to IP using the simplified authorisation procedure enter ‘NIRU’
enter the economic code
enter the authorisation holders own reference (if any) as a GEN 45 AI statement
enter ‘IP goods’ as a 10200 AI Statement only if goods are being discharged from IPS otherwise do not use
enter the licence details – see document, certificate and authorisation codes for harmonised declarations
enter details of the guarantee reference number as an AI statement – GRNTR

VAT

No import VAT is due on entries made to this CPC.

Post clearance action

Enquiries must be made to the supervising office whose address is in box 44.

Notes

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

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

4.2 51 51 A04

Goods covered

Goods previously entered to IP VAT only now being transferred to another IP VAT only authorisation holder.

Notice

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

Specific fields in the declaration, notes on completion

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

Box 44 – enter licence identifier from document, certificate and authorisation codes for harmonised declarations.

Additional documents needed

–

Security needed

Security may be needed, if it is it must be by cash deposit or guarantee.

In box 47 enter MP code N, P, T, U or V.

Where security is needed enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44. If it is not needed enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in box 44.

Additional information

Box 44:

enter document code C601
enter the IP authorisation number
do not enter a document status code
enter the authorisation holders reference number as a GEN 45 AI statement – if any
declare the full name and address of the supervising customs office as a SPOFF statement, for goods entered to IP using the simplified authorisation by declaration procedure enter ‘NIRU’
enter the economic code
enter the authorisation holders own reference (if any) as a GEN 45 AI statement
enter ‘IP goods’ as a 10200 AI Statement only if goods are being discharged from IP
details of the guarantee reference number as an AI statement – GRNTR

VAT

–

Post clearance action

Enquiries must be made to the supervising office whose address is in box 44.

Notes

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

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

Question 5

5. Customs procedure codes starting with 51 53

Accepted Answer

5.1 51 53 000

Goods covered

Goods held under a temporary admission relief now being declared to IP by the holder of a full authorisation involving more than one EU member state issued under economic code 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12 and 21.

Notice

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

Specific fields in the declaration, notes on completion

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

Box 40 (previous document) – identify the previous Temporary Admission entry by entering ‘z/zzz/’ (followed by date of the entry to Temporary Admission in the format yymmdd)/(followed by the Temporary Admission C88 entry number).

Box 44:

enter document identifier C601
enter the IP authorisation number
do not enter a document status code
enter the authorisation holders reference number (if any) as a GEN 45 AI statement
declare the full name and address of the supervising customs office as a SPOFF statement
enter the licence details – see document, certificate and authorisation codes for harmonised declarations
give details of the guarantee reference number as an AI statement – GRNTR

Box 47 – where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

Box 47e – if security is not needed do not enter an MP code.

Additional documents needed

–

Security needed

Security may be needed to ensure conditions and obligations of the relief will be met.

The supervising office will state in the authorisation or notify the holder if security is needed. If it is a valuation statement will be needed, see UK Trade Tariff: valuing goods for further information.

If you have a Union Customs Code authorisation and are using individual guarantees enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44. If you have a Community Customs code authorisation enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in box 44.

In box 47 enter MP code N, P, Q, S, T, U or V.

The correct status codes to use with document codes 9AID, 9AIV are as follows:

authorisation issued under the Community Customs code – status code JP
authorisation issued under the Union Customs code with no CCG, for example, you wish to place a guarantee by using individual guarantee amounts – status code UP
authorisation issued under the Union Customs code with CCG – status code CP

Additional information

–

VAT

–

Post clearance action

Enquiries must be made to the supervising office whose address is in box 44.

Notes

Use of this CPC is a declaration by the importer that the conditions laid down in Regulation 950/2013 and Commission Regulation 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 Finance Act 2003.

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

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

5.2 51 53 A04

Goods covered

Goods held under temporary admission relief (VAT only) now being declared to IP by the holder of a full authorisation involving more than one EU member state issued under economic code 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12 and 21.

Notice

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

Specific fields in the declaration, notes on completion

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

Box 40 (previous document) – identify the previous Temporary Admission entry by entering ‘z/zzz/’ followed by date of that entry to TA in the format yymmdd and the Temporary Admission C88 entry number.

Box 44:

enter document identifier C601
enter the IP authorisation number
do not enter a document status code
enter the authorisation holders reference number (if any) as a GEN 45 AI statement
declare the full name and address of the supervising customs office as a SPOFF statement
enter the licence details – see document, certificate and authorisation codes for harmonised declarations
details of the guarantee reference number as an AI statement – GRNTR

Box 47 – where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed and no levy is payable. Use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

Box 47e – if security is not needed do not enter an MP code.

Additional documents needed

–

Security needed

Security may be needed to ensure conditions and obligations of the relief will be met.

The supervising office will state in the authorisation or notify the holder if security is needed. If it is a valuation statement will be needed, see UK Trade Tariff: valuing goods for further information.

Where security is needed enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44. If it is not needed enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in box 44.

In box 47 enter MP code N, P, Q, S, T, U or V.

Additional information

–

VAT

–

Post clearance action

Enquiries must be made to the supervising office whose address is in box 44.

Notes

Use of this CPC is a declaration by the importer that the conditions laid down in Regulation 950/2013 and Commission Regulation 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 Finance Act 2003.

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

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

Question 6

6. Customs procedure codes starting with 51 54

Accepted Answer

6.1 51 54 000

Goods covered

Goods previously entered to IP in an EU member state being entered to IP under a local, specific, single community or integrated authorisation.

Notice

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

Specific fields in the declaration, notes on completion

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

Box 44:

enter document code C601
do not enter a document status code
enter the IP authorisation reference
declare the full name and address of the supervising customs office for the IP importer as a SPOFF statement

Box 47 – details of the guarantee reference number as an AI statement GRNTR.

Additional documents needed

An authenticated form INF1 is needed.

Security needed

Security will be needed unless you hold a waiver.

In box 47 enter MP code N, P, Q, S, T, U or V.

Where security is required enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44.

Additional information

Box 44 – enter the endorsement ‘IP/S’ goods ‘Duty based on INF1’ or ‘Duty not based on INF1’ as a GEN01 or 02 AI statement.

VAT

–

Post clearance action

Enquiries must be made to the supervising office whose address is in box 44.

Notes

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

6.2 51 54 001

Goods covered

Goods previously entered to IP in an EU member state, now being entered to IP using the authorisation by declaration procedure procedures under economic codes 2, 3, 9, 10, 11, 13, 14, 15, 16, 17, 18, 19, 20 and 21.

Notice

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

Specific fields in the declaration, notes on completion

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

Box 44:

Additional documents needed

–

Security needed

Security will be needed for Customs Duty and VAT.

Where security is required enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44.

Additional information

–

VAT

–

Post clearance action

Contact the NIRU with any enquiries.

Notes

IP allows the suspension of Customs Duty, specific Customs Duty, Anti-Dumping Duty, Countervailing Duty and VAT.

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

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

Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

Failure to submit a Bill of Discharge (form BoD3) by the due date, to NIRU may lead to having to pay any suspended duty and VAT. You must use relevant re-export CPCs in the 31 51 series or note details of the any other means of disposal.

6.3 51 54 A04

Goods covered

Goods previously entered to IP in an EU member state being entered to IP (VAT only) under a full or authorisation involving more than one EU member state.

Notice

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

Specific fields in the declaration, notes on completion

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

Box 44:

enter document code C601
do not enter a document status code
enter the IP authorisation reference
enter VAT registration number as a GEN 45 AI statement (if appropriate)
declare the full name and address of the supervising customs office for the IP importer as a SPOFF statement
enter details of the guarantee reference number as an AI statement – GRNTR

Box 47 – where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

Additional documents needed

An authenticated form INF1 is needed.

Security needed

If you have a Union Customs Code authorisation and are using individual guarantees enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP if you have a Community Customs code authorisation in box 44. If it is not enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in box 44.

The correct status codes to use with document codes 9AID, 9AIV are as follows:

authorisation issued under the Community Customs code – status code JP
authorisation issued under the Union Customs code with no CCG, for example, you wish to place a guarantee by using individual guarantee amounts – status code UP
authorisation issued under the Union Customs code with CCG – status code CP

Additional information

Box 44 – enter the endorsement ‘IP/S’ goods ‘Duty based on INF1’ or ‘Duty not based on INF1’ as a GEN01 or GEN02 AI Statement identifier in the additional information box.

VAT

–

Post clearance action

Enquiries must be made to the supervising office whose address is in box 44.

Notes

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

Question 7

7. Customs procedure codes starting with 51 71

Accepted Answer

7.1 51 71 000

Goods covered

Goods removed from a customs warehouse for entry to IP under a full authorisation or authorisation involving more than one EU member state using valuation method under A85 of the UCC.

Notice

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

Specific fields in the declaration, notes on completion

Box 1 – enter code IM followed by A, Y or Z.

Box 44:

enter document identifier C601
enter the IP authorisation number
do not enter a document status code
enter the authorisation holders reference number (if any) as a GEN 45 AI statement
enter document identifier C600
do not enter a document status
details of the guarantee reference number as an AI statement – GRNTR

Box 47
–

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

Additional documents needed

A copy of the declaration with invoices and worksheets for certification of duty.

Security needed

Security may be needed to ensure conditions and obligations of the relief will be met.

The supervising office will state in the authorisation or notify the holder if security is needed. If it is a valuation statement will be needed, see UK Trade Tariff: valuing goods for further information.

In box 47 enter MP code N, P, Q, S, T, U or V.

Where security is required enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44. If it is not required enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in box 44.

Additional information

Box 44 – declare the full name and address of the supervising customs office as a SPOFF statement in the additional information box.

VAT

–

Post clearance action

Enquiries must be sent to the supervising office, whose address is in box 449. This CPC must not be used for goods entered under a simplified authorisation (see CPC 51 71 001 or 51 71 004).

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

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

7.2 51 71 001

Goods covered

Customs Warehouse goods being entered to IP, using the authorisation by declaration procedures under economic codes 2, 3, 4, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20 and 21.

The following goods are not eligible to use this procedure and cannot be entered to this CPC:

Notice

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

Specific fields in the declaration, notes on completion

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

Box 44:

enter document code C601 IP authorisation number IP 9999/999/99
do not enter a document status code
declare ‘authorisation by declaration’
enter the IP authorisation reference number IP/9999/999/99 as a 00100 AI statement for goods entered to authorisation by declaration IP
enter the economic code as listed in the ‘Goods covered’ section
enter document code C600
do not enter a document status code
declare the full name and address of the supervising customs office as a SPOFF statement, for goods entered to IP using the authorisation by declaration procedure enter ‘NIRU’
enter ‘ECO2’ = 2, 3, 4, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20 , 21 – see UK Trade Tariff: additional information codes for harmonised declarations
enter ‘PRO’ = 01, 02, 03, 04, 05, 06 or 07 – see UK Trade Tariff: additional information codes for harmonised declarations
enter ‘MCP’ = 01 or 02 – see UK Trade Tariff: additional information codes for harmonised declarations
enter ‘ROY’ = 01 or 02 – see UK Trade Tariff: additional information codes for harmonised declarations
enter ‘POD’ = 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17,18, 19, 20, 21, 22, 23 or 24 – see UK Trade Tariff: additional information codes for harmonised declarations
enter details of the guarantee reference number as an AI statement – GRNTR
enter the licence details – see document status codes for harmonised declarations

Box 47
–

Box 49 – enter A, C, D or E if you hold a Community Customs Code issued authorisation or R or U if you hold a UCC authorisation followed by identification number of the customs warehouse and ‘GB’.

Additional documents needed

–

Security needed

Security will be needed for Customs Duty and VAT to ensure conditions and obligations of the relief will be met.

Where security is required enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44.

The supervising office will state in the authorisation or notify the holder if security is needed. If it is a valuation statement will be needed, see valuing goods for further information.

In box 47 enter MP code N, P, Q, S, T, U or V.

Additional information

–

VAT

–

Post clearance action

Contact the NIRU with any enquiries.

Notes

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

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

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

Failure to submit a Bill of Discharge (form BoD3) by the due date to NIRU may lead to having to pay any suspended duty and VAT. You must use relevant re-export CPCs in the 31 51 series or note details of any other means of disposal.

7.3 51 71 002

Goods covered

Goods imported from outside the UK or EU, without payment of Customs Duty or VAT, being removed from customs warehousing now being entered to IP prior export equivalence (EX/IM).

Notice

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

Specific fields in the declaration, notes on completion

Box 1 – enter code IM followed by A.

Box 44:

enter document identifier C601
enter IP authorisation number
do not enter a document status code
enter the authorisation holders reference number (if any) as a GEN 45 AI statement
enter document code C600
do not enter a document status code
if you need an INF5 certified enter document code C606 and status code AC
declare the full name and address of the supervising customs office as a SPOFF statement
enter licence details from document, certificate and authorisation codes for harmonised declarations

Box 46 – statistical value.

Box 47 – enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty.

Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

Box 47e – if security is not needed do not enter an MP code.

Box 49 – enter A, C, D or E if you hold a Community Customs Code issued authorisation or R or U if you hold a UCC authorisation followed by identification number of the customs warehouse and GB.

Additional documents needed

For goods imported to replace equivalent goods previously exported (EX/IM) 3 copies (that is the original and copies 1 and 2) of form INF5 stamped by customs where the export took place must be presented.

If the quantity being imported is more than the quantity shown on the INF5, the excess balance can be entered to free circulation (with payment of duty) or may be entered to another authorised relief. If the excess balance is to be entered to IP, CPC 51 00 000 should be used.

Security needed

Security will not be needed to ensure conditions and obligations of the relief will be met.

In box 47 enter MP code N, P, T, U or V.

Additional information

–

VAT

–

Post clearance action

Enquiries must be made to the supervising office whose address is in box 44.

Notes

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

7.4 51 71 003

Goods covered

Goods imported from outside the UK or EU, without payment of Customs Duty or VAT removed from customs warehousing now being entered to IP prior import equivalence (import, export).

Notice

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

Specific fields in the declaration, notes on completion

Box 1 – enter code IM followed by A.

Box 44:

enter document identifier C601
enter the IP authorisation number
do not enter a document status
enter the authorisation holders reference number (if any) as a GEN 45 AI statement
enter document code C600
do not enter a document status code
if you needed an INF9 certified enter document code C610 and status code AC
declare the full name and address of the supervising customs office as a SPOFF statement
enter licence details from document, certificate and authorisation codes for harmonised declarations
give of the guarantee reference number as an AI statement – GRNTR

Box 46 – statistical value.

Box 47 – where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

Box 47e – if security is not needed do not enter an MP code.

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

Additional documents needed

For goods imported to IP that are to be released to free circulation with equivalent goods to be exported at a later date (import, export), form INF9 (original and 3 copies) must be presented (boxes 1 to 8 completed) with the declaration.

As long as the customs office of entry is satisfied, box 11 of the INF9 will be certified. Copy 3 of the INF9 will be sent to the supervising office for the IP authorisation, the original and copies 1 and 2 will be returned to the agent or importer.

Security needed

Security may be needed to ensure conditions and obligations of the relief will be met.

The supervising office will state in the authorisation or notify the holder if security is needed. If it is a valuation statement will be needed, see valuing goods for further information.

In box 47 enter MP code, N, P, T, U or V.

If you have a Union Customs Code authorisation and are using individual guarantees enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44.If you have a community Customs Code authorisation. If it is not needed enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in box 44.

The correct status codes to use with document codes 9AID, 9AIV are as follows:

authorisation issued under the Community Customs code – status code JP
authorisation issued under the Union Customs code with no CCG, for example, you wish to place a guarantee by using individual guarantee amounts – status code UP
authorisation issued under the Union Customs code with CCG – status code CP

Additional information

–

VAT

–

Post clearance action

Enquiries must be made to the supervising office whose address is in box 44.

Notes

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

7.5 51 71 004

Goods covered

Customs warehousing goods being entered to IP (VAT only), using the authorisation by declaration procedures under economic codes 2, 3, 4, 9, 10, 13, 14, 15, 16, 17, 18, 19, 20 and 21.

The following goods are not eligible to use this procedure and cannot be entered to this CPC:

entering goods using simplified import procedures
where it’s intended to use simplified export procedures when disposing of the goods
goods entered under economic codes 1, 5, 6, 7, 8 and 12
goods that appear in Commission Regulation 2454/93 Annex 44C which need a guarantee (subject to minimum quantities)
goods being removed from a customs warehouse (see CPC 51 71 001)
all goods falling under Chapter 93 and 97 of the Trade Tariff
where it’s intended to use equivalence
goods over £500,000
where it’s intended to use simplified procedures for transferring goods within the UK or to EU member states
for simplified procedures for the aircraft industry and building of satellites
for simplified procedures for processing IP goods in a customs warehouse or free zone
for simplified procedures for commissary stores
to cut, slice or cook meat for airline meals
to enter catalysts, agents or production accessories
to enter ozone depleting substances
for the IP Tax Free Shopping Scheme
goods subject to Anti-Dumping Duty

Notice

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

Specific fields in the declaration, notes on completion

Box 1 – enter code IM followed by A, Y or Z.

Box 44:

enter document code C601 IP authorisation number IP 9999/999/99
do not declare a document status code
enter document code C600
do not enter a document status code
declare ‘Simplified authorisation’, IP authorisation reference number IP/9999/999/99 as a 00100 AI statement for goods entered to simplified IP
enter the economic code as listed in the ‘Goods covered’ section
declare the full name and address of the supervising customs office as a SPOFF statement, for goods entered to IP using the simplified authorisation procedure enter ‘NIRU’
enter the traders own reference number (if any) as a GEN 45 AI statement
enter the VAT registration number (if appropriate)
enter ‘ECO’ = 2, 3, 4, 9, 10, 13, 14, 15, 16, 17, 18, 19, 20 or 21 – see UK Trade Tariff: additional information codes for harmonised declarations
enter ‘PRO’ = 01, 02, 03, 04, 05, 06 or 07 – see UK Trade Tariff: additional information codes for harmonised declarations
enter ‘MCP’ = 01 or 02 – see UK Trade Tariff: additional information codes for harmonised declarations
enter ‘ROY’ = 01 or 02 – see UK Trade Tariff: additional information codes for harmonised declarations
enter ‘POD’ = 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23 or 24 – see UK Trade Tariff: additional information codes for harmonised declarations
give details of the guarantee reference number as an AI statement – GRNTR
enter the licence details – see document, certificate and authorisation codes for harmonised declarations

Box 49 – enter A, C, D or E if you hold a Community Customs Code issued authorisation or R or U if you hold a UCC authorisation followed by identification number of the customs warehouse and GB.

Additional documents needed

–

Security needed

Security will be needed for Customs Duty and import VAT to ensure conditions and obligations of the relief will be met.

Where security is required enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44.

The supervising office will state in the authorisation or notify the holder if security is needed. If it is a valuation statement will be needed, see valuing goods for further information.

In box 47 enter MP code N, P, Q, S, T, U or V.

Additional information

–

VAT

–

Post clearance action

Contact the NIRU with any enquiries.

Notes

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

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

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

Failure to submit a Bill of Discharge (form BoD3) by the due date, to NIRU may lead to having to pay any suspended duty and VAT. You must use relevant re-export CPCs in the 31 51 series or note details of the any other means of disposal.

7.6 51 71 A01

Goods covered

Non UK or EU products intended for re-export outside of the customs territory of the EU removed from customs warehousing now being entered to IP where prior export of the compensating products are obtained from milk and milk products.

The holder of a full authorisation or authorisation involving more than one EU member state, issued under economic code 2, 3, 6, 7, 8, 9, 11 , 12 or 21 or goods being entered without payment of Customs Duty, equivalent goods having previously exported by the same authorisation holder using prior export equivalence.

Notice

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

Specific fields in the declaration, notes on completion

Box 1 – enter code IM followed by A.

Box 44:

enter document identifier C601
enter the IP authorisation number
do not enter a document status code
enter the authorisation holders reference number (if any) as a GEN 45 AI statement
enter document code C600
do not enter a document status code
if you need an INF9 certified enter document code C610 and status code AC
declare the full name and address of the supervising customs office as a SPOFF statement

Box 47 – enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty.

Box 49 – enter A, C, D or E if you hold a Community Customs Code issued authorisation or R or U if you hold a UCC authorisation followed by the identification number of the customs warehouse and GB.

Additional documents needed

For goods imported to replace equivalent goods previously exported (EX/IM) 3 copies (that is the original and copies 1 and 2) of form INF5 stamped by customs where the export took place must be presented.

If the quantity being imported is more than the quantity shown on the INF5, the excess balance can be entered to free circulation (with payment of duty) or may be entered to another authorised relief.

If the excess balance is to be entered to IP CPC 51 00 000 should be used.

Security needed

Security will not be needed.

Additional information

–

VAT

–

Post clearance action

Enquiries must be made to the supervising office whose address is in box 44.

Notes

This CPC must only be used to enter IP suspension where prior export of the compensating products is obtained from milk and milk products.

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

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

Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

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

7.7 51 71 A04

Goods covered

Customs Warehouse goods being entered to IP VAT only by the holder of a full authorisation or authorisation involving more than one EU member state issued under economic code 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12 and 21.

Notice

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

Specific fields in the declaration, notes on completion

Box 1 – enter code IM followed by A, Y or Z.

Box 44:

enter document identifier C601
enter the IP authorisation number
do not enter a document status code
enter the authorisation holders reference number (if any) as a GEN 45 AI statement
enter document identifier C600
do not enter a document status code
enter the VAT registration number (if applicable)
declare the full name and address of the supervising customs office as a SPOFF statement
give details of the guarantee reference number as an AI statement – GRNTR
enter document code 9AIV and a document status code JP/UP
enter the licence details – see document, certificate and authorisation codes for harmonised declarations

Box 47 – enter ‘VAX’ as the last 3 characters in the rate column.

Box 47e – if security is not needed do not enter an MP code.

Additional documents needed

–

Security needed

Security may be needed to ensure conditions and obligations of the relief will be met.

The supervising office will state in the authorisation or notify the holder if security is needed. If it is a valuation statement will be needed, see valuing goods for further information.

If you have a community Customs Code authorisation and are using individual guarantees enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44. If you have a community Customs Code authorisation. If it is not needed enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in box 44.

Security must be by cash deposit or guarantee.

In box 47 enter MP code N, P, Q, S, T, U or V.

The correct status codes to use with document codes 9AID, 9AIV are as follows:

authorisation issued under the Community Customs Code – status code JP
authorisation issued under the Union Customs Code with no CCG, for example, you wish to place a guarantee by using individual guarantee amounts – status code UP
authorisation issued under the Union Customs Code with CCG – status code CP

Additional Information

–

VAT

–

Post clearance action

–

Notes

This CPC must not be used for goods entered under a simplified authorisation (see CPC 51 00 001) or for goods previously entered to IP VAT only in an EU member state (see CPC 51 54 A04).

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

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

7.8 51 71 F44

Goods covered

Goods being removed from customs warehousing and entered to IP by either:

the holder of a full authorisation or authorisation involving more than one EU member state issued under economic code 1, 5, 6, 7, 8
goods being entered without payment of Customs Duty, equivalent goods having previously been exported using prior export equivalence, prior import equivalence

Where the processed products will be declared to free circulation using article 86(3) of the UCC as the basis for valuation (rate, value, quantity of the imported goods).

Notice

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

Specific fields in the declaration, notes on completion

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

Box 44 – enter:

document 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 – read appendix C10
details of the guarantee reference number as an AI statement – GRNTR

Box 47 – enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate the potential duty.

Where the goods are subject to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

Box 47e – if security is not required do not enter an MP code.

Box 49 – enter A, C, D , E, if you hold a Community Customs Code issued authorisation ir R or U if you hold a UCC authorisation followed by identification number of the customs warehouse and GB.

Additional documents required

–

Security needed

Security may be required to ensure conditions and obligations of the relief will be met.

The supervising office will state in the authorisation or notify the holder if security is required. If security is required a valuation statement will be needed, read the tariff volume 1 part 14 for further information.

Where required, security must be by cash deposit or guarantee. In box 47 enter MP code N, P, Q, S, T, U or V as appropriate.

Where security is required enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP in box 44. If it is not required enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in box 44.

Additional information

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

full name
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 (read CPC 51 00 001).

Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 952/2013 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 ensure a copy of the entry is returned to the holder.

Where the goods to be entered are liable to Climate Change Levy (tax type code 990) a tax line must be completed but no levy is payable. Use override code ‘EXD’ in box 47c and enter the amount payable as 0.00 in box 47d.

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

Traders are reminded that failure to submit a suspension Bill of Discharge (form C&E 812) by the due date to their supervising office may lead to having to pay any suspended duty and VAT.

If you intend to declare the processed products using article 85 of the UCC you should use CPC 51 71 000.

51 91 and 51 92 deleted.

Cookies on GOV.UK

1. Customs procedure codes starting with 51 00

1.1 51 00 000

Goods covered

Guidance

Specific fields in the declaration, notes on completion

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

Notes

1.2 51 00 001

Goods covered

Guidance

Specific fields in the declaration, notes on completion

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

Notes

1.3 51 00 003

Goods covered

Specific fields in the declaration, notes on completion

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

Notes

1.4 51 00 004

Goods covered

Notice

Specific fields in the declaration, notes on completion

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

Notes

1.5 51 00 005

Goods covered

Notice

Specific fields in the declaration, notes on completion

Additional documents required

Security required

Additional information

VAT

Post clearance action

Notes

1.6 51 00 006

Goods covered

Notice

Specific fields in the declaration, notes on completion

Security required

Additional information

VAT

Post clearance action

Notes

1.7 51 00 007

Goods covered

Notice

Specific fields in the declaration, notes on completion

Additional documents required

Security needed

Additional information

VAT

Post clearance action

Notes

1.8 51 00 A01

Goods covered

Notice

Specific fields in the declaration, notes on completion

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

Notes