Imports: reimportation with simultaneous entry for free circulation and home use

Question 1

1. Customs procedure codes starting with 61 00

Accepted Answer

1.1 61 00 000

Goods covered

Goods of a non-commercial nature imported to free circulation in the UK or EU for which Outward Processing Relief (OPR) is claimed being the personal property of the importer or members of their family for which application for OPR is made at the time of importation, being goods which were previously temporarily exported from the UK or EU for repair.

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 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 code
enter the OPR authorisation reference number
declare authorisation by declaration, OPR authorisation reference number OP/9999/ 999/99 as a 00100 AI statement
enter the declared values or prices must be the values or prices of the compensating products on importation
enter the amount of customs duty payable must be calculated as described in Notice 3001: customs special procedures for the Union Customs Code
enter document codes 9AID and/or 9AIV and status codes JP or UP
enter DTY as the last 3 characters of the Rate column and the duty payable in the amount column of box 47

Additional documents needed

A certificate of posting - form C&E 132 or export entry and/or departure message showing the declaration unique consignment identifier reference (DUCR) number produced from the Customs Handling of Import and Export Freight (CHIEF) system.

Repairers invoice or other evidence of repair costs or copy of warranty document if repairs carried out free of charge.

Documentary evidence of the identity and value of the temporary exported goods.

The importer must be able to show that no commercial purpose is intended for the imported goods.

Security needed

Where delivery is needed before production of the certificate of posting or a certified INF2 / international information document, 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.

Additional information

Box 8 - must be coded PR.

VAT

No VAT certificate will be issued for importations under this Custom Procedure Code (CPC).

Post clearance action

If delivery is taken on deposit before production of documents, they must be submitted - when available - to the office where the entry was originally presented.

Notes

Repairs of a non commercial nature means repairs:

which are carried out on an occasional basis
concerning exclusively goods confined to the personal use of the importer or importer’s family and it being clear from the nature and quantity of the goods that no commercial purpose is intended

Customs Duty and VAT are chargeable as for importations under CPCs 61 21 B02 and 48 00 001. No VAT certificate will be issued for importations under this CPC.

1.2 61 00 F02

Goods covered

Reimported Common Agricultural Policy (CAP) goods and goods manufactured from CAP goods which are returning in the same condition as at export, on which returned goods relief (RGR) from Customs Duty and (if appropriate) CAP charges, Excise Duty and VAT is being claimed.

Notice

Notice 236: Returned Goods Relief.

Specific fields in the declaration/notes on completion

Box 40 - enter previous document class ‘Z’, zzz and reference to the related export entry in the format EPU-Number-Date. Where Customs Freight Simplified Procedures (CFSP) is used and the intention is to use RGR then they must show the export entry details in Box 40 of the Simplified Frontier Declaration (SFD) not the Supplementary Declaration (SD).

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

Where relief from Customs Duty is claimed, ‘DTY’ must be entered as the last 3 characters in the rate column and ‘0.00’ in box 47d.

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 47d.

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 must be entered as the last 3 characters in the rate column and ‘0.00’ in box 47d (find out more details about reliefs in the UK Trade Tariff: imports and community transport inwards guide).
Where Excise Duty relief is not appropriate on excise goods, the appropriate Excise Duty amount must be declared and paid.

Additional documents needed

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

b) Evidence of export and free circulation status as described in Notice 236: Returned Goods Relief, except where the export declaration reference is quoted in Box 40.

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

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

e) An additional copy 6 of the Single Administrative Document (SAD) if repayment of CAP export charges is to be claimed from a member state other than the UK.

f) Evidence that reimport within 12 months was prevented due to circumstances beyond the control of the importer, if appropriate.

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.

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 repayment of CAP export levy, security will not be needed.

Additional information

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

VAT

-

Post clearance action

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

Notes

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

For diplomatic, consular/embassy staff and armed forces, the time limit for claiming returned goods relief (RGR) is 6 years.

1.3 61 00 F03

Goods covered

Reimported goods (excluding CAP goods and goods manufactured from CAP goods) which are returning after:

having received unforeseen repair/restoration (other than just routine maintenance)
having been exported without the intention to be reimported, and treatment had begun on them before they were found to be defective or unsuitable for their use and on which total or partial relief from Customs Duty and (if appropriate) VAT is being claimed under RGR

Notice

Notice 236: Returned Goods Relief.

Specific fields in the declaration/notes on completion

Box 40 - enter previous document class ‘Z’, zzz and reference to the related export entry in the format EPU-Number-Date. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

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

Where total relief from Customs Duty is claimed, ‘DTY’ must be entered as the last 3 characters in the rate column and ‘0.00’ in box 47d.

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 correct VAT amount must be declared and paid.

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. This waiver must be shown to be reasonable to HM Revenue and Customs (HMRC) when needed.

Additional documents needed

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

b) Evidence of export and free circulation status as described in Notice 236: Returned Goods Relief, except where the 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 ‘M’ to ‘V’ 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 when and how to calculate any Customs Duty and VAT that may be due on the repaired/processed goods.

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 before production of documents, they must be presented within 28 days.

Notes

All supporting materials (for example rope, wood and plastic) used for the storage and protection of the goods 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.

For diplomatic, consular/embassy staff and armed forces, the time limit for claiming returned goods relief (RGR) is 6 years.

1.4 61 00 F04

Goods covered

Reimported goods (excluding CAP goods and goods manufactured from CAP goods) returning in the same condition as at export, containing components which were previously relieved from Customs Duty under Inward Processing (IP) arrangements, and on which partial relief from Customs Duty (and VAT if appropriate) is being claimed under RGR.

Notice

Notice 236: Returned Goods Relief.

Specific fields in the declaration/notes on completion

Box 40 - enter previous document class ‘Z’, zzz and reference to the related export entry in the format EPU-Number-Date. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Box 44 - enter document codes 9AID and/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. This waiver must be shown to be reasonable to HMRC when needed.

Additional documents needed

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

b) Evidence of export and duty status as described in Notice 236: Returned Goods Relief, except where the National Export System (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 form C1314 explain how to calculate the Customs Duty (and VAT if previously suspended under IP) due on the returning IP goods for entry in box 47.

VAT

Where VAT relief is not appropriate (for goods not reimported by the original exporter), the appropriate VAT amount must be declared and paid. Where total VAT relief is appropriate (for goods previously VAT paid under IP drawback, reimported by the original exporter) ‘VAX’ must be entered as the last 3 characters in the rate column.

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 before production of documents, they must be presented within 28 days.

Notes

All supporting materials (for example rope, wood and plastic) used for the storage and protection of the goods 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.

Question 2

2. Customs procedure codes starting with 61 21

Accepted Answer

2.1 61 21 000

Goods covered

Goods imported to free circulation in the UK for which outward processing (OP) is claimed being compensating products obtained from goods which were exported from the UK under a UK issued authorisation for an authorised process, and goods not covered by any other OP CPC.

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 imported to free circulation in the UK for which OP is claimed being compensating products obtained from goods which were exported from the UK under a UK issued authorisation for an authorised process, and goods not covered by any other OP CPC.

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. Where the Simplified Customs Declaration Process (SCDP) is used and the intention is to use OP then they must show the export entry details in Box 40 of SFD not the SD.

Box 44:

enter document code C019
do not enter a document status code
enter the OP authorisation reference number, if the exported goods have been sold whilst outside the UK or EU to the importer enter OP 9999/999/99
where no details have been entered in box 40 security will be needed until the evidence of export under OPR is provided
enter document codes 9AID and/or 9AIV and status codes JP or UP
declare the full name and address of the supervising customs office as a SPOFF statement
the declared values or prices must be the values or prices of the compensating products on importation
the amount of customs duty payable must be calculated as described in Using outward processing to process or repair your goods
enter DTY as the last 3 characters of the rate column and the duty payable in the Amount column of box 47

Additional documents needed

Documentary evidence of the identity and value of the temporary exported goods.

If the compensating products are being imported by or on behalf of a person other than the authorisation holder, you will need to ensure the third party holds the necessary export evidence. See how to apply to pay less duty on goods you export to process or repair and using outward processing to process or repair your goods

Documentary Proof of Origin (DPO) may be needed for textile products.

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’, ‘R’, ‘S’, ‘T’, ‘U’, or ‘V’ in box 47.

Additional information

A full OP authorisation is needed to obtain relief under this CPC.

VAT

VAT must be paid on the added value, see Using outward processing to process or repair your goods.

Movements involving a change of ownership of the exported goods will not normally qualify for VAT relief.

Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry.

Insert ‘VAT’ in the ‘rate’ column of box 47 and the amount payable in sterling.

Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in box 47d, no method of payment is needed.

For registered taxable persons details will be included on the VAT certificate.

Post clearance action

If delivery is taken on deposit before production of documents, they must be submitted — when available — to the office where the entry was originally presented.

2.2 61 21 001

Goods covered

Goods imported to free circulation in the UK for which OP relief is claimed being goods:

which were exported from the UK or EU for an authorised repair carried out either free of charge or in return for payment, where authorisation was granted at the time of export under ‘Authorisation by Declaration’ using export CPC 21 00 004
replacement of goods exported from the UK or EU for an authorised repair where authorisation was granted at the time of export under Authorisation by Declaration using export CPC 21 00 004 but which have been replaced by the repairer with equivalent goods either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect, where it was not known at the time of export that the exported goods would be replaced rather than repaired — CAP goods may not be entered to this CPC.

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 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 code.
declare ‘Authorisation by Declaration’, OP authorisation dummy reference number OP/9999/999/99 as a 00100 AI statement for goods entered to OP under authorisation by declaration,
declare NIRU as a SPOFF Statement
where no details have been entered in box 40 security will be needed until the evidence of export under OPR is given
enter document codes 9AID and/or 9AIV and status codes JP or UP
the declared values or prices must be the values or prices of the compensating products on importation
the amount of Customs Duty payable must be calculated as described in: Using outward processing to process or repair your goods
no customs duty may be charged if the goods were repaired or altered under a Free Trade Arrangement
enter DTY as the last 3 characters of the rate column and the duty payable in the amount column of box 47

Additional documents needed

Reference to the previous CHIEF export entry number.

Documentary evidence of the identity and value of the temporary exported goods.

Security needed

Where delivery is needed before production of the certificate of posting or a certified INF2 / international information document, 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.

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

Additional information

—

VAT

VAT is charged on the repair costs, plus outward and inward freight charges, plus duty, but excluding insurance charges
you do not have to pay VAT on goods that have been repaired free of charge under a guarantee. You must show us this guarantee
you do have to pay VAT if a repair is made under a service contract or warranty that you’ve paid for. This is because the cost is considered part of the overall value of your goods
for replacements, you will be charged VAT on the full VAT replacement value, even if supplied free of charge as a result of a warranty

Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in box 47d, no method of payment is needed. For registered taxable persons details will be included on the VAT certificate.

Post clearance action

If delivery is taken on deposit before production of documents, they must be submitted — when available — to the office where the entry was originally presented.

Notes

This CPC is only available for goods which were temporarily exported for the purpose of being repaired. If the goods have undergone any other process, a full OP authorisation is required.

Imports under this CPC may not be made under Simplified Customs Declaration Procedures (SCDP).

2.3 61 21 002

Goods covered

Goods exported from an EU member state under an authorisation issued by an EU member state, imported to the UK or EU and entered for free circulation with OPR being claimed, being compensating products produced from goods exported for an authorised process in a third country.

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. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Box 44:

enter document code C019
do not enter a document status code
enter the OPR authorisation reference number OP 9999/999/99
declare the full name and address of the supervising customs office as a SPOFF Statement
the declared values or prices must be the values or prices of the compensating products on importation
the amount of customs duty payable must be calculated as described in Notice 3001: customs special procedures for the Union Customs Code
enter DTY as the last 3 characters of the rate column for the duty tax line of box 47
enter document codes 9AID and/or 9AIV and status codes JP or UP

Additional documents needed

Form INF2 certified by customs in the member state of export - enter code C604 if you need the INF2 to be stamped, document status code AC followed by the reference number of the INF2.

Form C&E1154, with an additional copy if customs certification is needed for the Rural Payments Agency (RPA). Documentary evidence of the identity and value of the temporary exported goods and a DPO may be needed for textile products.

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.

Additional information

-

VAT

VAT must be paid on the full customs value of the compensating products unless the conditions of VAT Notice 702: imports paragraph 5.3 can be met. Also see Notice 3001: customs special procedures for the Union Customs Code.

Movements involving a change of ownership of the exported goods will not normally qualify for VAT relief.

Post clearance action

If delivery is taken on deposit before production of documents, they must be submitted - when available - to the office where the entry was originally presented.

Notes

CAP goods can not be imported under this CPC.

2.4 61 21 003

Goods covered

Goods exported from another member state under an authorisation issued by an EU member state, imported to the UK or EU and entered for free circulation with OPR and Outward Processing Trade (OPT) is being claimed being products obtained from goods which were exported for the purpose of undergoing repair in a country outside the UK or EU.

Notice

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

Department for Business, Innovation and Skill (BIS) notices to importers..

Specific fields in the declaration/notes on completion

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

Box 40 - enter previous document class ‘Z’, zzz and reference to the related export entry in the format EPU-Number-Date. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Box 44:

enter document code C019
do not enter a document status code
enter the OPR authorisation reference number OP 9999/999/99
declare the full name and address of the supervising customs office as a SPOFF Statement
enter document code Y009 followed by the OPT authorisation number - do not enter a status code
enter document codes 9AID and/or 9AIV and status codes JP or UP
document code C604 followed by document status code AC if an INF2 is present and certification is needed
the declared values or prices must be the values or prices of the compensating products on importation
the amount of customs duty payable must be calculated as described in Notice 3001: customs special procedures for the Union Customs Code
enter DTY as the last 3 characters of the rate column for the duty tax line of box 47

Additional documents needed

Form INF2 certified by customs in the member state of export.

OPT earlier authorisation issued in the member state from which the goods were exported.

Processors invoice with proof that the processing operation has been carried out and where identification is based on documentary evidence, the information document.

Security needed

Where delivery is needed before production of the certificate of posting or a certified INF2 / international information document, 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.

Additional information

-

VAT

VAT must be paid on the full customs value of the compensating products unless the conditions of VAT Notice 702: imports paragraph 5.3 can be met. Also see Notice 3001: customs special procedures for the Union Customs Code.

Movements involving a change of ownership of the exported goods will not normally qualify for VAT relief.

Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry.

Insert ‘VAT’ in the ‘rate’ column of box 47 and the amount payable in sterling. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in box 47d, no method of payment is needed.

For registered taxable persons details will be included on the VAT certificate.

Post clearance action

If delivery is taken on deposit before production of documents, they must be submitted - when available - to the office where the entry was originally presented.

Notes

As long as the OPT requirements are met, no BIS import licence is needed for the processed products.

If OPT requirements are not met, the processed goods may only be imported under the authority of a BIS import licence.

If the goods exported for processing are imported into the UK without having been processed they may need a BIS import licence unless they are UK or EU origin goods.

DPO for certain goods falling within chapters 51 to 63 of the UK Trade Tariff will be needed.

2.5 61 21 004

Goods covered

Goods imported into the UK or EU for which OPR is claimed, entered to customs warehousing, now being entered for free circulation, being compensating products obtained from goods exported from the UK or EU under a UK or Single authorisation for an authorised process.

Notice

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

Notice 232: customs warehousing.

Specific fields in the declaration/notes on completion

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

Box 40 - enter previous document class ‘Z’, zzz and reference to the related export entry in the format EPU-Number-Date. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Box 44:

enter document code C019
do not enter a document status code
enter the OPR authorisation reference number
if the exported goods have been sold whilst outside the UK or EU to the importer enter OP 9999/999/99
where no details have been entered in box 40 security will be needed until the evidence of export under OPR is provided
enter document codes 9AID and/or 9AIV and status codes JP or UP
declare the full name and address of the supervising customs office as a SPOFF statement
the declared values or prices must be the values or prices of the compensating products on removal from customs warehouse
the amount of Customs Duty payable must be calculated as described in Notice 3001: customs special procedures for the Union Customs Code
enter DTY as the last 3 characters of the rate column and the duty payable in the amount column of box 47

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

Additional documents needed

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).

Enter code C604 if you need the INF2 to be stamped, document status code AC followed by the reference number of the INF2.

Documentary evidence of the identity and value of the temporary exported goods.

If the compensating products are being imported by or on behalf of a person other than the authorisation holder, you will need to ensure the third party holds the necessary export evidence. See Notice 3001: customs special procedures for the Union Customs Code.

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’, ‘R’, ‘S’, ‘T’, ‘U’, or ‘V’ in box 47.

Additional information

An OPR authorisation or single EU authorisation is needed.

If an INF2 is present and requires certification by customs enter document code C604 followed by status code AC.

If you are authorised to use a ‘globalised’ INF2, insert Document Code C604 followed by document status code AE.

VAT

VAT must be paid on the full customs value of the compensating products unless the conditions of VAT Notice 702: imports paragraph 5.3 can be met. Also see Notice 3001: customs special procedures for the Union Customs Code.

Movements involving a change of ownership of the exported goods will not normally qualify for VAT relief.

Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry.

Insert ‘VAT’ in the ‘rate’ column of box 47 and the amount payable in sterling. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in box 47d, no method of payment is needed. For registered taxable persons details will be included on the VAT certificate.

Post clearance action

If delivery is taken on deposit before production of documents, they must be submitted - when available - to the office where the entry was originally presented.

Notes

Box 46 - statistical value - must be completed in sterling.

2.6 61 21 005

Goods Covered

Goods to be imported to free circulation in the Union by the MoD, for which OPR is claimed being compensating products obtained from goods which were exported from the Union under a UK issued authorisation or an authorisation involving more than one member state for an authorised process and where use of the MoDs VAT accounting arrangements are being used.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific Fields in the declaration/notes on completion

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

Box 40 - enter previous document class ‘Z’, zzz and reference to the related export entry in the format EPU-Number-Date. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Box 44 - enter:

document code C019
do not enter a status code
OPR authorisation reference number if the exported goods have been sold whilst outside the UK or EU to the importer enter OP 9999/999/99 (please read note 4)
however, where no details have been entered in Box 40 security will be required until the evidence of export under OPR is provide (please read paragraph 5)
declare the full name and address of the supervising Customs Office as a SPOFF statement
the declared values or prices must be the values or prices of the compensating products on importation
the amount of customs duty payable must be calculated as described in Notice 3001: customs special procedures for the Union Customs Code
enter DTY as the last 3 characters of the Rate column and the duty payable in the Amount column of Box 47

Additional documents required

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. (Please read Notice 3001: customs special procedures for the Union Customs Code)
documentary evidence of the identity and value of the temporarily exported goods
if the compensating products are being imported by or on behalf of a person other than the authorisation holder, you will need to ensure the third party holds the necessary export evidence. (Please read Notice 3001: customs special procedures for the Union Customs Code)
DPO may be required for textile products

Security required

Where delivery is required prior 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 provide by deposit or guarantee.

Enter MP code N, P, Q, R, S, T, U or V as appropriate in Box 47.

Additional information

An OPR authorisation or an authorisation involving more than one EU member state is required.

If an INF2 is present and requires certification by customs enter document code C604 followed by status code AC.

If you are authorised to use a “globalised” INF2, insert Document Code C604 followed by document status code AE.

VAT

VAT must be paid on the added value. (Please read Notice 3001: customs special procedures for the Union Customs Code).

Movements involving a change of ownership of the goods will not normally qualify for VAT relief. Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry. Insert ‘VAT’ in the ‘Rate’ column of Box 47 and the amount payable in Sterling.

Where no VAT is payable insert the VAT override code in Box 47c and 0.00 (amount payable) in Box 47d, no method of payment is required. For registered taxable persons details will be included on the VAT certificate.

The MoD will account for VAT by use of their Self Assessment arrangements and should show the VAT as being accounted for by postponed accounting, MP code G.

Post Clearance Action

If delivery is taken on deposit pending production of documents, such documents when available, must be submitted to the office where the entry was originally presented.

Notes

-

2.7 61 21 007

Goods covered

Goods imported to free circulation in the UK or EU for which OPR is claimed being entered for customs warehousing now being entered to free circulation, being goods; which were exported from the UK or EU for an authorised repair carried out either free of charge or in return for payment, where authorisation was granted at the time of export under the OPR simplified procedure using export CPC 21 00 004.

Notice

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

Notice 232: customs warehousing.

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. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Box 44:

enter document code C019
do not enter a document status code
enter the OPR authorisation reference number OP 9999/999/99, if the exported goods have been sold whilst outside the UK or EU to the importer enter OP 9999/999/99
no details have been entered in box 40 security will be needed until the evidence of export under OPR is provided
enter document codes 9AID and/or 9AIV and status codes JP or UP
declare the full name and address of the supervising customs office as a SPOFF statement
the declared values or prices must be the values or prices of the compensating products on importation
the amount of Customs Duty payable must be calculated as described in Notice 3001: customs special procedures for the Union Customs Code
enter DTY as the last 3 characters of the rate column and the duty payable in the amount column of box 47

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

Additional documents needed

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).

Documentary evidence of the identity and value of the temporary exported goods.

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’, ‘R’, ‘S’, ‘T’, ‘U’, or ‘V’ in box 47.

Additional information

-

VAT

Subject to the conditions laid down in Notice 3001: customs special procedures for the Union Customs Code being met VAT is not chargeable on repairs carried out free of charge under warranty.

Goods repaired in return for payment VAT is chargeable on the repair costs only, subject to the conditions laid down in Notice 3001: customs special procedures for the Union Customs Code being met.

VAT is due on the full value of all replacement goods even if supplied free of charge as a result of a warranty.

Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in box 47d, no method of payment is needed. For registered taxable persons details will be included on the VAT certificate.

Post clearance action

If delivery is taken on deposit before production of documents, they must be submitted - when available - to the office where the entry was originally presented.

Notes

This CPC is only available for goods which were temporarily exported for the purpose of being repaired. If the goods have undergone any other process, an OPR UK issued authorisation or single EU authorisation for an authorised process is needed.

Imports under this CPC may not be made under CFSP, Entry in Declarant’s Records (EIDR) or SDP procedures.

If the repaired goods are returned in more than one consignment, the quantity in each consignment will be exhausted on the reverse of form INF2 and the form returned to the declarant for presentation when subsequent consignments are imported, until the quantity shown in box 14 is reached.
Exhausted INF2s will be retained and attached to the final import SAD. Replacement INF2s for un-entered quantities may be issued if needed.

2.8 61 21 008

Goods covered

Goods exported from another member state for process, imported to a customs warehouse after process, and now being entered to free circulation.

Notice

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

Notice 232: customs warehousing.

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. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Box 44:

enter document code C019
do not enter a document status code
enter the OPR authorisation reference number OP 9999/999/99, if the exported goods have been sold whilst outside the UK or EU to the importer enter OP 9999/999/99
where no details have been entered in box 40 security will be needed until the evidence of export under OPR is provided
enter document codes 9AID and/or 9AIV and status codes JP or UP
declare the full name and address of the supervising customs office as a SPOFF statement
the declared values or prices must be the values or prices of the compensating products on importation
the amount of Customs Duty payable must be calculated as described in Notice 3001: customs special procedures for the Union Customs Code
enter DTY as the last 3 characters of the rate column for the duty tax line of box 47

Box 49 enter A, C, D or E if you hold a community customs code authorisation or R or U if you hold a union customs code authorisation, followed by the identification number of the customs warehouse and GB.

Additional documents needed

Form INF2 certified by customs in the member state of export.

International information document (if appropriate).

Documentary evidence of the identity and value of the temporary exported goods.

DPO may be needed for textile products.

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.

Additional information

-

VAT

VAT must be paid on the full customs value of the compensating products unless the conditions of VAT Notice 702: imports paragraph 5.3 can be met. Also see Notice 3001: customs special procedures for the Union Customs Code.

Movements involving a change of ownership of the exported goods will not normally qualify for VAT relief.

Post clearance action

If delivery is taken on deposit before production of documents, they must be submitted - when available - to the office where the entry was originally presented.

Notes

CAP goods can not be imported under this CPC.

2.9 61 21 009

Goods covered

Goods for process or exchange under CPCs 21 00 000, 21 00 004 or 21 00 005 and on which relief is claimed in accordance with Council Regulation 150/2003.

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. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Box 44:

enter document code N990
enter the end use authorisation number
do not enter a document status
enter the authorisation holders reference number as a GEN 45 AI statement - if any
enter document code C019
do not enter a document status code
enter the OPR authorisation reference number for goods exported under CPC 21 00 000, OP 9999/999/99 for goods exported under CPC 21 00 004 ,OP 8888/888/99 for goods exported under CPC 21 00 005
if the exported goods have been sold whilst outside the EU to the importer enter OP 9999/999/99
where no details have been entered in box 40 security will be needed until the evidence of export under OPR is provided
enter document code C645
enter duty relief claimed under regulation 150/2003
enter Ministry of Defence (MoD) certificate reference number - in the format MC = UK/ ….. inserting the relevant certificate number after UK/
declare the full name and address of the supervising customs office as a SPOFF statement
the declared values or prices should be the cost of repair, and/or processing
the amount of Customs Duty payable must be calculated as described in Notice 3001: customs special procedures for the Union Customs Code
enter DTY as the last 3 characters of the rate column and the duty payable in the amount column of box 47

Additional documents needed

Certificate issued by MoD or equivalent competent authority in another member state. When the certificate itself is not available the certificate reference number should be quoted in box 44.

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 (please read Notice 3001: customs special procedures for the Union Customs Code).

Documentary evidence of the identity and value of the temporary exported goods.

Also see CPCs 21 00 000, 21 00 004 or 21 00 005.

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.

No security is needed if certificate is available and the importers end use authorisation number is quoted in box 44. If the certificate is not available or quoted in box 44 or the end use authorisation number not quoted, full security is needed before availability of the certificate or end use authorisation number.
The amount secured must cover the duty chargeable had the end use rate of duty not been claimed. Security for duty will be needed and MOP should be entered in box 47.

Additional information

An end use relief authorisation or single EU authorisation is needed.

VAT

VAT is payable on the cost of repair, processing and transport costs. The MoD will account for VAT by use of their self assessment arrangements and should show the VAT in box 47 as being accounted for by postponed accounting, method of payment G.

All other importers allowed to use this CPC should account for VAT at the time of entry.

Post clearance action

If delivery is taken on deposit before production of documents, they must be submitted - when available - to the office where the entry was originally presented.

Any duty security will be discharged when the certificate and/or end use authorisation number is produced.

Notes

Use of this CPC is a declaration that the goods imported are being declared to the end use scheme in accordance with Council Regulation 150/2003 and that the following conditions are met:

the goods imported were in free circulation at the time of exportation
all VAT has been paid on the goods and that the goods had not been subject to any refund from HMRC
on re importation the goods are entitled to duty relief under the provisions of Council Regulation 150/2003
VAT will be accounted for on all costs or repair, process, exchange and transport costs

2.10 61 21 010

Goods covered

Goods exported from an EU member state under an authorisation issued by an EU member state, imported to the UK or EU and entered for free circulation with OPR being claimed, being goods imported after repair - either free of charge or in return for payment.

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. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Box 44:

enter document code C019
do not enter a document status code
enter the OPR authorisation reference number OP 9999/999/99
declare the full name and address of the supervising customs office as a SPOFF Statement
the declared values or prices must be the values or prices of the compensating products on importation
the amount of Customs Duty payable must be calculated as described in Notice 3001: customs special procedures for the Union Customs Code
enter DTY as the last 3 characters of the rate column for the duty tax line of box 47
enter document codes 9AID and/or 9AIV and status codes JP or UP

Additional documents needed

Form INF2 certified by customs in the member state of export.

Documentary evidence of the identity and value of the temporary exported goods.

Evidence of repair costs.

Copy of warranty document or other evidence if repair is free of charge.

Where the OPR authorisation was granted at the time of export under the authorisation by declaration repair procedure a copy of the SAD copy 3, certified by customs in the member state of export, must be attached to the import entry unless the needed information was entered in box 40 of the SAD.

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.

When replacements are imported under the Standard Exchange System (SES) with earlier importation, security for the potential Customs Duty on the full value is needed, by deposit or guarantee. Security will be discharged when evidence is produced of the subsequent export of the goods being replaced.

Additional information

-

VAT

VAT must be paid on the full customs value of the repaired or replacement products unless the conditions of VAT Notice 702: imports paragraph 5.3 can be met. Also see Notice 3001: customs special procedures for the Union Customs Code.

Movements involving a change of ownership of the exported goods will not normally qualify for VAT relief.

Post clearance action

If delivery is taken on deposit before production of documents, they must be submitted - when available - to the office where the entry was originally presented.

Notes

CAP goods can not be imported under this CPC.

2.11 61 21 011

Goods covered

Goods imported into the UK or EU, for which OPR is being claimed, exported from the UK or EU under a UK or EU authorisation involving more than one EU member state entered to customs warehousing now being entered for free circulation, being goods exported for an authorised repair in return for payment.

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 40 - enter previous document class ‘Z’, zzz and reference to the related export entry in the format EPU-Number-Date. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Box 44:

enter document code C019
do not enter a document status code
enter the OPR authorisation reference number
if the exported goods have been sold whilst outside the UK or EU to the importer enter OP 9999/999/99
where no details have been entered in box 40 security will be needed until the evidence of export under OPR is provided
enter document codes 9AID and/or 9AIV and status codes JP or UP
declare the full name and address of the supervising customs office as a SPOFF statement
the declared values or prices must be the values or prices of the compensating products on removal from customs warehouse
the amount of Customs Duty payable must be calculated as described in Notice 3001: customs special procedures for the Union Customs Code
enter DTY as the last 3 characters of the rate column and the duty payable in the amount column of box 47

Box 49 - enter A,C,D or E if you have a community custom code authorisation or R or U if you have a union customs code authorisation, followed by the identification number of the customs warehouse and GB.

Additional documents needed

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).

Documentary evidence of the identity and value of the temporary exported goods.

If the repaired or replacement products are being imported by or on behalf of a person other than the authorisation holder, you will need to ensure the third party holds the necessary export evidence. See Notice 3001: customs special procedures for the Union Customs Code.

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’, ‘R’, ‘S’, ‘T’, ‘U’, or ‘V’ in box 47.

Additional information

An OPR authorisation or single EU authorisation is needed.

If an INF2 is present and requires certification by customs enter document code C604 followed by status code AC.

If you are authorised to use a ‘globalised’ INF2, insert document code C604 followed by document status code AE.

VAT

VAT must be paid on the full customs value of the repaired or replacement products unless the conditions of VAT Notice 702: imports paragraph 5.3 can be met. Also see Notice 3001: customs special procedures for the Union Customs Code.

Movements involving a change of ownership of the exported goods will not normally qualify for VAT relief.

Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry.

Insert ‘VAT’ in the ‘rate’ column of box 47 and the amount payable in sterling.

Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in Box 47d, no method of payment is needed. For registered taxable persons details will be included on the VAT certificate.

Goods repaired in return for payment VAT is chargeable on the repair costs only. Subject to the conditions laid down in Notice 3001: customs special procedures for the Union Customs Code, being met.

Post clearance action

If delivery is taken on deposit before production of documents, they must be submitted - when available - to the office where the entry was originally presented.

Notes

Box 46 - statistical value - must be completed in sterling.

2.12 61 21 012

Goods covered

Goods exported from an EU member state, under an authorisation issued by an EU member state imported into the UK or EU and entered for customs warehousing, now being entered for free circulation with outward processing being claimed, being goods imported after repair either free of charge or in return for payment.

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 40 - enter previous document class ‘Z’, zzz and reference to the related export entry in the format EPU-Number-Date. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Box 44:

enter document code C019
do not enter a document status code
enter the OPR authorisation reference number OP 9999/999/99, if the exported goods have been sold whilst outside the UK or EU to the importer enter OP 9999/999/99
where no details have been entered in box 40 security will be needed until the evidence of export under OPR is provided
enter document codes 9AID and/or 9AIV and status codes JP or UP
declare the full name and address of the supervising customs office as a SPOFF statement
the declared values or prices must be the values or prices of the compensating products on importation
the amount of Customs Duty payable must be calculated as described in Notice 3001: customs special procedures for the Union Customs Code
enter DTY as the last 3 characters of the rate column for the duty tax line of box 47

Box 49 enter A, C, D or E if you have an authorisation under the community customs code or R or U if issued under the union customs code, followed by the identification number of the customs warehouse and GB.

Additional documents needed

Form INF2 certified by customs in the member state of export.

Documentary evidence of the identity and value of the temporary exported goods.

Evidence of repair costs.

Copy of warranty document or other evidence if repair is free of charge.

Where the OPR authorisation was granted at the time of export under the simplified repair procedure a copy of the SAD copy 3, certified by customs in the member state of export must be attached to the import entry unless the needed information was entered in box 40 of the SAD.

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.

Additional information

-

VAT

VAT must be paid on the full customs value of the repaired products unless the conditions of VAT Notice 702: imports paragraph 5.3 can be met. Also see Notice 3001: customs special procedures for the Union Customs Code.

Movements involving a change of ownership of the exported goods will not normally qualify for VAT relief.

Post clearance action

If delivery is taken on deposit before production of documents, they must be submitted - when available - to the office where the entry was originally presented.

Notes

CAP goods can not be imported under this CPC.

2.13 61 21 013

Goods covered

Goods imported to free circulation in the UK or EU for which OPR is being claimed being repaired products obtained from goods which were exported from the UK or EU for the purpose of repair under CPCs 21 00 000, 21 00 004 or 21 00 005 and on which relief is claimed in accordance with Council Regulation 150/2003.

Notice

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

Notice 770: imported goods - end use relief.

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. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Box 44:

enter document code N990
enter the end use authorisation number
do not enter a document status
enter the authorisation holders reference number as a GEN 45 AI statement - if any
enter document code C019
do not enter a document status code
enter the OPR authorisation reference number for goods exported under CPC 21 00 000, OP 9999/999/99 for goods exported under CPC 21 00 004, OP 9999/999/99 for goods exported under CPC 21 00 005
if the exported goods have been sold whilst outside the UK or EU to the importer enter OP 9999/999/99
where no details have been entered in box 40 security will be needed until the evidence of export under OPR is provided
enter document code C645
enter the duty relief claimed under regulation 150/2003
enter the MoD certificate reference number - in the format MC% UK/. …. inserting the relevant certificate number after UK/
declare the full name and address of the supervising customs office as a SPOFF statement
the declared values or prices should be the cost of repair, and/or processing
the amount of Customs Duty payable must be calculated as described in Notice 3001: customs special procedures for the Union Customs Code
enter DTY as the last 3 characters of the rate column and the duty payable in the amount column of box 47

Additional documents needed

Certificate issued by MoD or equivalent competent authority in another member state. When the certificate itself is not available the certificate reference number should be quoted in Box 44.

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).

Documentary evidence of the identity and value of the temporary exported goods.

Also see CPCs 21 00 000, 21 00 004 or 21 00 005.

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.

No security is needed if certificate is available and the importers end use authorisation number is quoted in box 44. If the certificate is not available or quoted in box 44 or the end use authorisation number not quoted, full security is needed before availability of the certificate or end use authorisation number.
The amount secured must cover the duty chargeable had the end use rate of duty not been claimed. Security for duty will be needed and MOP should be entered in box 47.

Additional information

An end use relief authorisation or single EU authorisation is needed.

VAT

VAT is payable on the cost of repair, processing and transport costs. The MoD will account for VAT by use of their self assessment arrangements and should show the VAT in box 47 as being accounted for by postponed accounting, method of payment G.

All other importers allowed to use this CPC should account for VAT at the time of entry.

Post clearance action

If delivery is taken on deposit before production of documents, they must be submitted - when available - to the office where the entry was originally presented.

Any duty security will be discharged when the certificate and/or end use authorisation number is produced.

Notes

Use of this CPC is a declaration that the goods imported are being declared to the end use scheme in accordance with Council Regulation 150/2003 and that the following conditions are met:

the goods imported were in free circulation at the time of exportation
all VAT has been paid on the goods and that the goods had not been subject to any refund from HMRC
on re importation the goods are entitled to duty relief under the provisions of Council Regulation 150/2003
VAT will be accounted for on all costs or repair, process, exchange and transport costs

2.14 61 21 B02

Goods covered

Goods imported to free circulation in the UK or EU for which OPR is claimed being compensating products obtained from goods which were exported from the UK or EU under a UK issued authorisation or single EU authorisation for an authorised repair carried out free of charge either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect.

CAP goods may not 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 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. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Box 44:

enter document code C019
do not enter a document status code
enter the OPR authorisation reference number
where no details have been entered in box 40 security will be needed until the evidence of export under OPR is provided
enter document codes 9AID and/or 9AIV and status codes JP or UP
declare the full name and address of the supervising customs office as a SPOFF statement
the declared values or prices must be the values or prices of the compensating products on importation

Additional documents needed

Enter the previous CHIEF export entry number in Box 40.

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).

Documentary evidence of the identity and value of the temporary exported goods.

Security needed

Where delivery is needed before production of the certificate of posting or a certified INF2 / international information document, 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.

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

Additional information

An OPR authorisation or single EU authorisation is needed.

VAT

Subject to the conditions laid down in Notice 3001: customs special procedures for the Union Customs Code being met VAT is not chargeable on repairs carried out free of charge.

Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in box 47d, no method of payment is needed. For registered taxable persons details will be included on the VAT certificate.

Post clearance action

If delivery is taken on deposit before production of documents, they must be submitted - when available - to the office where the entry was originally presented.

Notes

Goods exported under the OPR simplified repair procedure using export CPC 21 00 004 must be entered to CPC 61 21 001.

Replacement goods originally entered to SES, must be entered to CPC 48 00 000 or 48 00 001.

Where an extended guarantee has been purchased with the goods or the repair is chargeable use CPC 61 21 000 on your re-import declaration.

Box 46 - statistical value-must be completed in sterling.

2.15 61 21 B03

Goods covered

Goods imported to free circulation in the UK or EU for which OPR is claimed being replacement products for goods exported from the UK or EU under a UK issued authorisation or authorisation involving more than one member state, being supplied free of charge either for contractual or legal reasons arising from a guarantee, or because of a manufacturing defect. Goods under the SES must be entered to a CPC in the 48 series.

CAP goods may not 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 40 - enter previous document class ‘Z’, zzz and reference to the related export entry in the format EPU-Number-Date. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Box 44:

enter document code C019
do not enter a document status code
enter the OPR authorisation reference number
where no details have been entered in box 40 security will be needed until the evidence of export under OPR is provided
declare the full name and address of the supervising customs office as a SPOFF Statement
the declared values or prices must be the values or prices of the compensating products on importation

Additional documents needed

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).

Documentary evidence of the identity and value of the temporary exported goods.

Security needed

Where delivery is needed before production of the certificate of posting or a certified INF2 / international information document, 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.

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

Additional information

An OPR authorisation or single EU authorisation is needed.

If you are authorised to use a ‘globalised’ INF2, insert Document Code C604 followed by document status code AE.

VAT

VAT is due on the full value of all replacement goods even if supplied free of charge. For registered taxable persons details will be included on the VAT certificate.

Post clearance action

If delivery is taken on deposit before production of documents, they must be submitted - when available - to the office where the entry was originally presented.

Notes

Goods exported under the OPR authorisation by declaration repair procedure using export CPC 21 00 004 must be entered to CPC 61 21 004.

Replacement goods under the standard exchange system must be entered to CPC 4800 000 or 48 00 001.

Where an extended guarantee has been purchased with the goods or the replacement is chargeable use CPC 61 21 000 on your re-import declaration.

Box 46 - statistical value-must be completed in sterling.

2.16 61 21 B04

Goods covered

Compensating products imported to free circulation in the UK or EU for which OPR is claimed being compensating products obtained from goods:

(a) Previously imported to end - use relief which were exported from the UK or EU under a UK issued authorisation or authorisation involving more than one EU member state for an authorised process.

(b) Compensating products of OPR which qualify for end use relief following processing.

Notice

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

Notice 770: imported goods - end use relief.

Specific fields in the declaration/notes on completion

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

Box 40 - enter previous document class ‘Z’, zzz and reference to the related export entry in the format EPU-Number-Date. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Box 44:

enter document code C019
dont enter a document status code
enter the OPR authorisation reference number
where no details have been entered in box 40 security will be needed until the evidence of export under OPR is provided
declare the full name and address of the supervising customs office as a SPOFF Statement
enter document code N990
do not enter a document status code
enter the end use authorisation number

Additional documents needed

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).

Documentary evidence of the identity and value of the temporary exported goods.

Security needed

Where delivery is needed before production of the certificate of posting or a certified INF2 / international information document, 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.

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

Additional information

An OPR authorisation or single EU authorisation is needed.

Duty may be calculated at the reduced end use rate providing the importer is authorised for end use relief and OPR and the necessary evidence has been provided. If the goods exported had previously been imported to the UK or EU at a reduced end use rate of duty relief under OPR is restricted to the actual amount of duty paid on them when they were originally imported to end use.

If you are authorised to use a ‘globalised’ INF2, insert document code C604 followed by document status code AE.

VAT

VAT must be paid on the full customs value of the compensating products unless the conditions of VAT Notice 702: imports paragraph 5.3 can be met. Also see Notice 3001: customs special procedures for the Union Customs Code.

Movements involving a change of ownership of the exported goods will not normally qualify for VAT relief.

Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry.

Insert ‘VAT’ in the ‘rate’ column of box 47 and the amount payable in sterling. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in box 47d, no method of payment is needed. For registered taxable persons details will be included on the VAT certificate.

Post clearance action

If delivery is taken on deposit before production of documents, they must be submitted - when available - to the office where the entry was originally presented.

Notes

-

Question 3

3. Customs procedure codes starting with 61 22

Accepted Answer

3.1 61 22 000

Goods covered

Goods imported to free circulation in the UK or EU for which OPR and OPT is claimed being products obtained from goods which were exported from the UK or EU under a UK issued authorisation or single EU authorisation for an authorised process, and goods not covered by any other OPR/OPT CPC.

CAP goods may not be entered to this CPC.

Notice

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

BIS notices to importers.

Specific fields in the declaration/notes on completion Box

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. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Box 44:

enter document code C019
do not enter a document status code
enter the OPR authorisation reference number, if the exported goods have been sold whilst outside the UK or EU to the importer enter OP 9999/999/99
where no details have been entered in box 40 security will be needed until the evidence of export under OPR is provided
enter document code Y009 followed by the OPT authorisation number - do not enter a status code
enter document codes 9AID and/or 9AIV and status codes JP or UP
enter document code C604 followed by document status code AC if an INF2 is present and certification is needed
enter the appropriate licence details - see UK Trade Tariff: document, certificate and authorisation codes for harmonised declarations

Box 47 the declared values or prices must be the values or prices of the compensating products on importation.

The amount of Customs Duty payable must be calculated as described in Notice 3001: customs special procedures for the Union Customs Code. Enter DTY as the last 3 characters of the rate column and the duty payable in the amount column.

Additional documents needed

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).

Documentary evidence of the identity and value of the temporary exported goods.

If the compensating products are being imported by or on behalf of a person other than the authorisation holder, you will need to ensure the third party holds the necessary export evidence. See Notice 3001: customs special procedures for the Union Customs Code.

DPO may be needed for textile products.

OPT earlier authorisation issued by the BIS.

Import declaration processors invoice showing proof that the processing operation has been carried out in the country stated on the OPT authorisation.

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’, ‘R’, ‘S’, ‘T’, ‘U’, or ‘V’ in box 47.

Additional information

An OPR authorisation or single community authorisation is needed.

Box 44 of the SAD must be completed by declaring the full name and address of the supervising customs office as a SPOFF statement

VAT

VAT must be paid on the full customs value of the compensating products unless the conditions of VAT Notice 702: imports paragraph 5.3 can be met. Also see Notice 3001: customs special procedures for the Union Customs Code.

Movements involving a change of ownership of the exported goods will not normally qualify for VAT relief.

Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry.

Insert ‘VAT’ in the ‘rate’ column of box 47 and the amount payable in sterling. Where no VAT is payable insert the VAT override code in box 47c and 0.00 (amount payable) in box 47d, no method of payment is needed. For registered taxable persons details will be included on the VAT certificate.

Post clearance action

If delivery is taken on deposit before production of documents, they must be submitted - when available - to the office where the entry was originally presented.

Notes

When goods are re-imported after undergoing an authorised process or repair abroad and the compensating products are entitled to admission free of duty under the provisions of any preferential arrangements, they should be entered under CPC 40 00 000 and the country of origin should be shown as the country where the repair or authorised process was undertaken.

As long as OPT requirements are met, no BIS import licence is needed for the processed goods.

If the OPT requirements are not met, the processed goods may only be imported under the authority of a BIS licence.

If the exported goods are imported into the UK without having been processed they may need a BIS import licence unless they are UK or EU origin goods.

DPO for certain goods falling within Chapters 51 to 63 of the UK Trade Tariff will be needed.

3.2 61 22 001

Goods covered

Goods imported into the UK or EU for which OPT in textiles is claimed, being products obtained from goods which were exported from the UK or EU for the purposes of undergoing an authorised process and goods not covered by any other combined OPR/OPT CPC.

Notice

BIS notices to importers.

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:

Y009 followed by the OPT authorisation number - do not enter a status code
C634 - do not enter a status code
9AID and/or 9AIV and status codes JP or UP

Additional documents needed

Copy of the import declaration.

Import declaration processors invoice showing proof that the processing operation has been carried out in the country stated on the OPT authorisation.

If relief from VAT is claimed, a declaration that ownership has not changed since exportation on form C&E1154.

Form INF2, if goods for processing were exported from a member state other than the UK.

Security needed

-

Additional information

Declare the full name and address of the supervising customs office as a SPOFF statement in box 44.

VAT

VAT must be paid on the full customs value of the compensating products unless the conditions of VAT Notice 702: imports paragraph 5.3 can be met. Also see Notice 3001: customs special procedures for the Union Customs Code.

Movements involving a change of ownership of the exported goods will not normally qualify for VAT relief.

Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry.

Insert ‘VAT’ in the ‘rate’ column of box 47 and the amount payable in sterling.

Where no VAT is payable insert the VAT override code in box 47c, no method of payment is needed. For registered taxable persons details will be included on the VAT certificate.

Post clearance action

-

Notes

As long as OPT requirements are met, a BIS import licence is not needed for the processed goods.

If the OPT requirements are not met, the processed goods may only be imported under the authority of a BIS licence.

If the exported goods are imported into the UK without having been processed they may need a BIS import licence unless they are UK or EU origin goods.

DPO for certain goods falling within Chapters 51 to 63 of the UK Trade Tariff will be needed.

Question 4

4. Customs procedure codes starting with 61 23

Accepted Answer

4.1 61 23 F01

Goods covered

Reimported goods (excluding CAP goods and goods manufactured from CAP goods) which were in free circulation at the time of export and are returning in the same condition as at export, on which RGR from Customs Duty, and if appropriate, VAT and Excise Duty is being claimed.

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

Notice

Notice 236: Returned Goods Relief.

Specific fields in the declaration/notes on completion

Box 40 - enter previous document class ‘Z’, zzz and reference to the related export entry in the format EPU-Number-Date. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Where relief from Customs Duty is claimed, ‘DTY’ must be entered as the last 3 characters in the rate column and ‘0.00’ in box 47d.

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 must be entered as the last 3 characters in the rate column and ‘0.00’ in box 47d (find out more details about reliefs in the UK Trade Tariff: imports and community transport inwards guide).
Where Excise Duty relief is not appropriate on excise goods, the appropriate Excise Duty amount must be declared and paid.

Additional documents needed

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 or the goods are:

a) 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

b) UK or EU owned containers, pallets and packings re-imported empty must not be declared to CPC 61 23 F01. They should be cleared from the inventory using form Import and export: customs clearance request (C21) and CPC 00 00 061, no formal declaration on form C88 is needed .

c) 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 item 4 have been presented. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

For goods shown in ‘a’ or ‘b’ in the ‘Additional documents needed section’ enter any identifying numbers 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 before 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 customs territory of the UK, EU, Turkey, San Marino and Andorra
are being entered for free circulation within 3 years (6 years for diplomatic, consular/embassy staff and armed forces) of them being exported from that territory (see below if longer than 3 years)
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

If I am claiming VAT relief, I further declare that:

the goods were exported from 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 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
  or
- 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 customs territory of the UK, EU, Turkey, San Marino and Andorra, and where the goods have not undergone any process or repair outside that territory except as detailed in the declaration above.

Otherwise, entry must be made to another appropriate CPC in the 61 series. Notice 236: Returned Goods Relief, section 9 defines what is meant by ‘Goods in free circulation’.

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. This waiver must be shown to be reasonable to HMRC when requested.

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

For RGR on free circulation goods reimported from the VAT special territories or countries having a customs union with the UK or EU, use CPC 49 23 F01, 49 00 F02, 49 00 F03 or 49 00 F04.

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

Question 5

5. Customs procedure codes starting with 63 23

Accepted Answer

5.1 63 23 F01

Goods covered

Reimported goods (excluding CAP goods and goods manufactured from CAP goods) which were in free circulation at the time of export and are returning in the same condition as at export, on which RGR from Customs Duty, and if appropriate, Excise Duty is being claimed, with the goods being released without payment of VAT for VAT exempt onward supply to another member state. Use of this CPC is a declaration in the terms shown below.

Notice

Notice 236: Returned Goods Relief.

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

Specific fields in the declaration/notes on completion

If exported from the UK, quote the previous CHIEF export entry number in Box 40, document identifier Code Z followed by codes 380, 703, 704, 705, 720, 730, 740, 741,750, 785, IF3 or zzz.

Where relief from Customs Duty is claimed, ‘DTY’ must be entered as the last 3 characters in the rate column and ‘0.00’ in box 47d.

Where relief from Excise Duty is claimed on excise goods, the appropriate excise code must be entered as the last 3 characters in the rate column and ‘0.00’ in box 47d (find out more details about reliefs in the UK Trade Tariff: imports and community transport inwards guide).
Where Excise Duty relief is not appropriate on excise goods, the appropriate Excise Duty amount must be declared and paid.

Additional documents needed

Evidence of export and free circulation status as described in Notice 236: Returned Goods Relief, except where the export declaration reference is quoted in Box 40 or the goods are:

a) Defra fisheries laboratory equipment or buoys lost at sea and subsequently relanded, or technical equipment and professional effects of the:

NERC
Proudman Oceanographic Laboratory
Institute of Oceanographic Sciences
Plymouth Marine Laboratory

b) UK or EU owned containers, trailers, pallets and packings returned empty to the owner or lessee of the owner, or 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 item 4 have been presented. In that case, enter MP codes ‘N’ to ‘V’ as appropriate in box 47.

Additional information

Box 44:

Possible combination on a customs import entry are YO41 with YO40, or YO41 with YO42: it’s not possible for YO40 and YO42 to be used on the same entry.

YO40 - the VAT identification number issued in the member state of importation for the importer designated or recognised under Article 201(1) of the VAT Directive as liable for payment of VAT. The number should be prefixed with the ISO alpha-2 country code of the member state assigning the VAT number for example, YO40GB123456789.
YO40 is to be used for an importer that is established and VAT registered in the UK, it can not be used by a non VAT registered person.

YO41 - the VAT identification number of the customer who is liable for the VAT on the intra-EU acquisition of goods in accordance with Article 200(1) of the VAT Directive. The number should be prefixed with the ISO alpha-2 country code of the member state assigning the VAT number for example, YO41FR123457845.
YO41 is to be used for the customer in the member state for which the goods are bound; it can not be used by a non VAT registered person.

YO42 - the VAT identification number issued in the member state of importation for the tax representative. The number should be prefixed with the ISO alpha-2 country code of the member state assigning the VAT number for example, YO42GB987654321.
YO42 is to be used for a UK VAT registered/established agent appointed to act as an importer by a trader who is not established and VAT registered in the UK.
The appointed agent/importer will be treated as importing and supplying the goods as the principal (see VAT Notice 702: imports, for the UK agent tax responsibilities); it can not be used by a non VAT registered person.

If the VAT identification numbers of the taxable person (YO40 or YO42) importing the goods into the member state of import and/or of the customer in the member state (YO41) where the goods are bound form part of the C88 box 8 or 14 Economic Operator Registration and identification (EORI) numbers, then the corresponding ‘YO’ code in box 44 may be left blank.

VAT

‘VAX’ must be entered as the last 3 characters in the rate column. This CPC must not be used by VAT exempt persons.

Post clearance action

Where release is allowed against security before 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 being 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 another member state, and that the goods will be removed from the UK within one month of the date of importation,
are not CAP goods, or goods manufactured from CAP good
were in free circulation when previously exported from the customs territory of the UK, EU, Turkey, San Marino and Andorra
are being entered for free circulation within 3 years (6 years for diplomatic, consular/embassy staff and armed forces) of them being exported from that territory (see below if longer than 3 years)
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 of operating instructions in foreign languages

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 customs territory of the UK, EU, Turkey, San Marino and Andorra, and where the goods have not undergone any process or repair outside that territory except as detailed in the first declaration in the ‘Notes’ section.

Otherwise, entry must be made to another appropriate CPC in the 61 series. Notice 236: Returned Goods Relief, Section 9 defines what is meant by ‘Goods in free circulation’.

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 GEN 03 AI Statement. This waiver must be shown to be reasonable to HMRC when requested.

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

Question 6

6. Customs procedure codes starting with 68 00

Accepted Answer

6.1 68 00 F01

Goods covered

Excise goods which are re-imported in the same condition as at export for entry into an excise warehouse or other registered premises, and on which RGR from Customs Duty, VAT or CAP duty may be claimed where eligible.

Notice

Excise Notice 196: excise goods - registration and approval of warehousekeepers, warehouse premises, owners of goods and registered consignors.

Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.

Notice 236: Returned Goods Relief.

Excise Notice 476: Tobacco Products Duty.

Specific fields in the declaration/notes on completion

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

Box 44 - declare the full name and address of the approved warehouse as a PREMS Statement.
If the goods were exported from the UK and you have details of the export declaration number and date, enter additional information code ‘GEN45’ followed by the export declaration number and date.
If you do not have details of the export declaration number enter ‘GEN45’ and state what evidence you have that the goods were exported from the UK or EU with all the duty and tax paid.
If goods are being re-imported more than 3 years after they were originally exported enter Additional information code ‘GEN45-Waiver of 3 year time limit claimed’.
The waiver must be shown to be reasonable to HMRC if requested (See Notice 236: Returned Goods Relief for the circumstances which can be considered).
Excise Duty is suspended so do not enter a tax line.

Box 49:

Additional documents needed

a) Completed Import and export: returned goods - claim for relief from duty, CAP charges and VAT (C1314) with Part C left blank.

b) Evidence of export and duty status as described in Notice 236: Returned Goods Relief, except where the export declaration reference is quoted in Box 44.

Security needed

A movement guarantee is needed to cover the movement from the place of release to free circulation to the tax warehouse of receipt. This guarantee is detailed in the appropriate field on the e-AD prepared by the Registered Consignor.

Security is needed before the production of any documents needed to confirm the RGR relief claim.

Additional information

Only import agents or receiving warehousekeepers, once approved as a Registered Consignor, will be allowed to start Excise Duty suspended movements within the EMCS system from the place of release to free circulation to an excise warehouse.

To start the duty suspended movement the Registered Consignor must have made the customs declaration to free circulation for the goods or is the receiving warehousekeeper.

This means you must have this connection with the goods. See Notice 196 for information on becoming approved as a Registered Consignor.

These movements will need to be cover by a movement guarantee and the guarantee must be provided by either the Registered Consignor, the owner of the goods or the transporter. It is the responsibility of a Registered Consignor to ensure that the guarantee requirements are fully met before a movement starts.

Full detail on movement guarantees and the Excise Movement and Control System (EMCS) can be found in Notice 197.

VAT

Where relief from VAT is claimed, the original exporter and the person now re-importing the goods and claiming relief must be the same.

Post clearance action

Where release for removal to the excise warehouse is allowed against security before production of documents listed in section 4, they must be presented within 28 days.

Notes

Entry to this CPC is:

a) A declaration that the goods are eligible for entry into excise warehouse or registered premises.

b) An undertaking by the declarant/consignee, in consideration of permission being granted by HMRC for the removal on importation of the entered goods without payment of the customs duties and other charges normally due, to deposit the goods without delay, intact and in the same state and condition as at import, in the entered or registered premises stated; to give any additional security which may be needed for Excise Duty and to comply with all other conditions and requirements imposed by HMRC to pay them at once on demand any duties or other charges due in respect of the goods in question.

6.2 68 21 000

Goods covered

Goods imported in the UK or EU for which OPR is claimed, entered to a tax warehouse, now being removed to free circulation, being compensating products obtained from goods exported from the UK or EU under a UK issued authorisation involving more than one member state for an authorised process.

Notice

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

Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.

Specific fields in the declaration/notes on completion

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

Box 40 - enter previous document class ‘Z’, zzz and reference to the related export entry in the format EPU-Number-Date. Where CFSP is used and the intention is to use RGR then they must show the export entry details in Box 40 of SFD not the SD.

Box 44:

enter document code C019
do not enter a document status code
enter the OPR authorisation reference number, if the exported goods have been sold whilst outside the UK or EU to the importer enter OP 9999/999/99
where no details have been entered in box 40 security will be needed until the evidence of export under OPR is provided
declare the full name and address of the supervising customs office as a SPOFF Statement
declare the full name and address of the tax warehousing supervising customs office as a SPOFF Statement

Box 49 - enter Y followed by the identification number of warehouse and GB:

enter Item Request Identifier Code: IRQ0B when certification by Customs on form C&E1154 is needed for submission to RPA
the declared values or prices must be the values or prices of the compensating products on removal from customs warehouse
the amount of Customs Duty payable must be calculated as described in Notice 3001: customs special procedures for the Union Customs Code
enter DTY as the last 3 characters of the rate column and the duty payable in the amount column of box 47

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).

Form C&E1154, with an additional copy if customs certification is needed for RPA.

Documentary evidence of the identity and value of the temporary exported goods.

If relief from VAT is claimed, a declaration that ownership has not changed since exportation on form C&E1154.

If the compensating products are being imported by or on behalf of a person other than the authorisation holder, you will need to ensure the third party holds the necessary export evidence. See Notice 3001: customs special procedures for the Union Customs Code.

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 the UK Trade Tariff: valuing goods for further information.

Where needed, security must be by cash deposit or guarantee. In box 47 enter MP code N, P, T, U or V.

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’, ‘R’, ‘S’, ‘T’, ‘U’, or ‘V’ in box 47.

Additional information

An OPR authorisation or single EU authorisation is needed.

VAT

VAT must be paid on the full customs value of the compensating products unless the conditions of VAT Notice 702: imports paragraph 5.3 can be met. Also see Notice 3001: customs special procedures for the Union Customs Code.

Movements involving a change of ownership of the exported goods will not normally qualify for VAT relief.

Where a reduced value for VAT is claimed, the amount calculated must be shown on a worksheet attached to the entry.

Insert ‘VAT’ in the ‘rate’ column of box 47 and the amount payable in sterling.

Where no VAT is payable insert the VAT override code in box 47c, No method of payment is needed. For registered taxable persons details will be included on the VAT certificate.

Post clearance action

An OPR authorisation or single EU authorisation is needed for this CPC.

Notes

A copy of the export entry and/or a copy of the departure message, clearly showing the DUCR number produced from the CHIEF export system is needed to prove export under OPR.

Cookies on GOV.UK

1. Customs procedure codes starting with 61 00

1.1 61 00 000

Goods covered

Notice

Specific fields in the declaration/notes on completion

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

Notes

1.2 61 00 F02

Goods covered

Notice

Specific fields in the declaration/notes on completion

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

Notes

1.3 61 00 F03

Goods covered

Notice

Specific fields in the declaration/notes on completion

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

Notes

1.4 61 00 F04

Goods covered

Notice

Specific fields in the declaration/notes on completion

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

Notes

2. Customs procedure codes starting with 61 21

2.1 61 21 000

Goods covered

Guidance

Specific fields in the declaration/notes on completion

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

2.2 61 21 001

Goods covered

Guidance

Specific fields in the declaration/notes on completion

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

Notes

2.3 61 21 002

Goods covered

Notice

Specific fields in the declaration/notes on completion

Additional documents needed

Security needed

Additional information

VAT

Post clearance action

Notes

2.4 61 21 003

Goods covered

Notice

Specific fields in the declaration/notes on completion

Additional documents needed

Security needed

Additional information

VAT