Guidance

Imports: summary of temporary admission relief customs procedure codes

Updated 15 April 2024

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This publication is available at https://www.gov.uk/government/publications/uk-trade-tariff-customs-procedure-codes/imports-summary-of-temporary-admission-relief-customs-procedure-codes

If you are making a declaration using the Customs Declaration Service (CDS) follow the guidance in the UK Trade Tariff: volume 3 for CDS.

1. Full, single authorisations and authorisations involving the UK and an EU member state or more than one EU member state

Customs procedure code (CPC) Remarks
53 00 000 Authorisation for one or more TA reliefs. Prior application for approval must be made.
53 00 D51 TA with partial relief, prior application for approval must be made.

2. CPCs authorisation by declaration

Customs procedure code Remarks
53 00 D01 non-UK or non-EU pallets (for use only where HMRC have instructed that a C88 entry must be made).
53 00 D02 non-UK or non-EU containers (for use only where HMRC have instructed that a C88 entry must be made).
53 00 D03 non-UK or non-EU motor vehicles, civil aircraft or sea going vessels for private or commercial transport use (entry in use must be for use only where HMRC have instructed that a C88 entry must be made by customs).
53 00 D04 personal effects and goods for sports purposes (more than 10,000 Euros in value).
53 00 D05 welfare materials.
53 00 D06 disaster relief materials.
53 00 D07 medical, surgical and laboratory equipment.
53 00 D08 animals.
53 00 D09 goods for frontier zones.
53 00 D10/D11 publicity material.
53 00 D12 professional equipment.
53 00 D13 pedagogic material and scientific equipment.
53 00 D15 packings.
53 00 D16 mould, dies and blocks.
53 00 D17 special tools and instruments.
53 00 D18/D20 tests, experiments and demonstrations.
53 00 D19 acceptance tests in connection with a sales contract.
53 00 D21 samples.
53 00 D22 replacement means of production.
53 00 D23 exhibition or event.
53 00 D24 goods for approval.
53 00 D25 works of art collectors items and antiques for exhibition with a view to sale.
53 00 D26 second hand goods for auction.
53 00 D27 spare parts, accessories or equipment for use on TA relief goods.
53 00 D28/D29 goods or conditions for TA not covered by other TA reliefs.

3. VAT only CPCs

Customs procedure code Remarks
53 00 001 Full TA authorisation held for one or more TA reliefs, prior authorisation needed.
53 00 003 any TA reliefs using an authorisation except mould, dies, special tools, acceptance test in connection with a sales contract or, goods for approval.
53 00 004 TA authorisation by declaration for non-UK or non-EU motor vehicles, civil aircraft or sea going vessels for private or commercial transport use (for use only where HMRC have instructed that a C88 entry must be made)
53 00 005 moulds, dies and blocks TA authorisation by declaration.
53 00 006 special tools TA authorisation by declaration.
53 00 007 acceptance test in connection with a sales contract TA authorisation by declaration.
53 00 008 replacement means of production TA authorisation by declaration.
53 00 009 goods for approval TA authorisation by declaration.
53 00 010/D11 other forms of Total relief TA authorisation by declaration.

4. Movements between TA authorisation

Customs procedure code Remarks
53 53 000 TA goods moved between TA Full authorisation holders.
53 53 001 TA (VAT only) goods moved between TA Full authorisation holders.
53 53 002 TA goods moved to a TA simplified authorisation holder.
53 53 003 TA (VAT only) goods moved to a TA authorisation holder.
53 55 D51 TA goods subject to partial relief moved between TA partial relief authorisation holders.
53 51 000 IP goods (liable to customs duties and import VAT) declared to TA (TA Full authorisation).
53 51 001 IP goods (liable to import VAT only) declared to TA (TA Full authorisation).
53 51 002 IP goods (liable to customs duties and import VAT) declared to TA (TA Simplified authorisation)
53 51 003 IP goods (liable to import VAT only) declared to TA (TA Simplified authorisation)
53 51 D51 IP suspension goods declared to TA with Partial relief (TA Full authorisation)
53 71 000 goods removed from a Customs Warehouse declared to TA (TA Full authorisation)
53 71 001 (VAT only) goods removed from a Customs Warehouse declared to TA (TA Full authorisation)
53 71 002 goods removed from a Customs Warehouse declared to TA (TA authorisation by declaration)
53 71 003 (VAT only) goods removed from a Customs Warehouse declared to TA (TA authorisation by declaration)
53 71 004 (VAT only) works of arts, collectors items or antiques removed from a Customs Warehouse declared to TA for exhibition (TA authorisation by declaration)
53 71 005 (VAT only) goods other than newly manufactured removed from a Customs Warehouse declared to TA for auction (TA authorisation by declaration)
53 71 D25 works of arts, collectors items or antiques removed from a Customs Warehouse declared to TA for exhibition (TA authorisation by declaration)
53 71 D26 goods other than newly manufactured removed from a Customs Warehouse declared to TA for auction (TA authorisation declaration)

5. Summary of re-export CPCs used when re-exporting TA relief goods

Entry CPC Re-export CPC
53 00 000/007 31 53 000-003
53 00 D51 31 53 000
53 00 D03-D27 31 53 000-003
53 00 001-009 31 53 000
53 71 000/001 31 53 000-003

6. Customs procedure codes starting with 53 00

6.1 53 00 000

This CPC may only be used where a TA, Full authorisation or authorisation involving more than one member state is held.

Goods covered

Non-UK or non-EU goods declared for TA with total relief from customs duties and import VAT claimed in accordance with regulation (EU) 2446/2015, commission implementing regulation (EU) 2447/2015. The type of goods and uses made of them under TA will be stated in the TA authorisation held.

Notice

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

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter ‘IM’, in the second sub-division enter (read UK Trade Tariff: imports and community transport inwards and UK Trade Tariff: other documents and procedures):

  • full declaration enter A or D as appropriate
  • where TA authorisation includes use of Customs Freight Simplified Procedures (CFSP) enter Y or Z as appropriate

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — the description of the goods, this should correspond to the description stated in the TA authorisation.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 — enter:

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

Security is needed for all TA reliefs except where relief is claimed under Commission Regulation (EU) 2446/2015 and 2447/2015:

  • Article DA 221 — disaster relief material intended for State approved bodies
  • Article DA 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution
  • Article DA 228(b) — packings imported empty

In Box 47 enter MP code N, P, Q, S, T, U or V as appropriate. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office shown in Box 44.

Notes

Use of this CPC is a declaration by the authorisation holder that they hold a valid TA authorisation and the conditions TA laid down in Council Regulation 950/2013 and Commission Delegated Regulation (EU) 2015/2446 and Commission Implementing Regulation (EU) 2015/2447 are met.

Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: preferential trade arrangements for countries outside the UK and EU.

6.2 53 00 001

This CPC may only be used where a Full, or authorisation involving more than one Member State is held.

Goods covered

Non-UK or non-EU goods liable to import VAT only declared for TA with relief from import VAT claimed in accordance with Commission Delegated Regulation (EU) 2015/2446 and Commission Implementing Regulation (EU) 2015/2447.

The type of goods and uses made of them under TA will be stated in the TA authorisation held.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter ‘IM’, in the second sub-division:

  • full declaration enter A or D as appropriate
  • where TA authorisation includes use of CFSP enter Y or Z as appropriate

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — the description of the goods, this should correspond to the description stated in the TA authorisation.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44:

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

Security is needed for all TA except where relief is claimed under Commission Regulation (EU) No 2446/2015 and 2447/2015:

  • Article DA 221 — disaster relief material intended for State approved bodies
  • Article DA 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution
  • Article DA 228(b) — packings imported empty

In Box 47 enter MP code N, P, Q, S, T, U or V as appropriate.

Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office shown in Box 44.

Notes

Use of this CPC is a declaration by the authorisation holder that they hold a valid TA authorisation and that the conditions TA laid down in Council Regulation 950/2013 and Commission Regulation 2446/05 and 2447/2015 are met.

Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Finance Act 2003.

6.3 53 00 003

Goods covered

Non-UK or non-EU goods liable to import VAT only, temporarily imported for one of the uses listed below, with relief claimed under TA using a TA authorisation by declaration.

Relief is claimed in accordance (EU) 2015/2446 and Commission Implementing Regulation (EU) 2015/2447, under the Article stated at 1.1 for the corresponding TA CPC identified for goods liable to Import Duty and import VAT.

Type of goods and use:

  • 53 00 D04 — travellers personal effects and goods for sports purposes (Article DA 219)
  • 53 00 D05 — welfare materials for seafarers (Article DA 220)
  • 53 00 D06 — disaster relief materials (Article DA 221)
  • 53 00 D07 — medical, surgical and laboratory equipment (Article DA 222)
  • 53 00 D08 — animals (Article DA 223)
  • 53 00 D09 — frontier zones (Article DA 224 (a) and (b))
  • 53 00 D10 — sound, image or data carrying material (Article DA 225)
  • 53 00 D11 — publicity material (Article DA 225)
  • 53 00 D12 — professional equipment (Article DA 226)
  • 53 00 D13 — educational material and scientific equipment (Article DA 227)
  • 53 00 D15 — packings (empty) (Article DA 228 (b))
  • 53 00 D18 — goods subject to tests, experiments or demonstrations (Article DA 231 (a) and (b))
  • 53 00 D20 — goods used to carry out tests, experiments or demonstrations (Article DA 231 (c))
  • 53 00 D21 — samples (Article DA 232)
  • 53 00 D23 — goods for exhibition or use at events (Article DA 234)
  • 53 00 D25 — works of art, collectors’ items and antiques for exhibition with a view to sale (Article DA 234 (3) (a))
  • 53 00 D26 — goods other than newly manufactured ones imported with a view to their sale by auction (Article DA 234 (3) (b))
  • 53 00 D27 — spare parts, accessories and equipment for use in the repair and maintenance, including overhaul adjustments and preservation of goods held under TA relief (Article DA 235)

This CPC must not be used for eligible goods identified under CPCs:

  • 53 00 D01 — non-UK or non-EU pallets
  • 53 00 D02 — non-UK or non-EU containers
  • 53 00 D03/53 00 004 — non-UK or non-EU motor vehicles, civil aircraft or sea going vessels for private or commercial transport use
  • 53 00 D16/53 00 005 — moulds, dies blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles
  • 53 00 D17/53 00 006 — special tools and instruments
  • 53 00 D19/53 00 007 — goods subject to acceptance tests, in connection with a sales contract
  • 53 00 D22/53 00 008 — replacement means of production
  • 53 00 D24/53 00 009 — goods for approval
  • 53 00 D28/53 00 D29/53 00 010 — other forms of total relief

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

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

Box 31 — the description of the goods sufficiently precise to enable immediate and unambiguous identification to be made.

Box 44 — read the notes on completion for the corresponding TA CPC identified for duty and VAT at 1.1. In addition:

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

Read completion additional documents needed for the corresponding TA CPC for duty and VAT.

Security needed

Security is needed for all TA reliefs listed in goods covered except where GEN29 AI Statement in Box 44 identifies relief is being claimed under:

  • Article DA 221 for disaster relief materials
  • Article DA 222 for medical, surgical or laboratory equipment
  • Article DA 228(b) for empty packings

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate (read the note for 47e in UK Trade Tariff: imports and community transport inwards).

Additional information

—

VAT

Security provided at Box 5 must cover the amount of VAT potentially due. A VAT certificate will not be issued.

Post clearance action

Enquiries must be emailed to the National Temporary Admission Seat (NTAS) at: ntis@hmrc.gov.uk.

Notes

Read the notes for the corresponding TA CPCs identified for duty and VAT.

6.4 53 00 004

This CPC should not be used unless HMRC have concerns over eligibility or entitlement to claim relief using ‘any other act’ or ‘oral declaration’ procedures and have instructed that a formal C88 declaration must be made.

Goods covered

TA using an authorisation non-UK or non-EU motor vehicles, civil aircraft or sea going vessels liable to import VAT only temporarily imported for private or commercial transport use by a person:

Relief from import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 and Commission Regulation (EEC) No 2446/2015 Articles 212-216

Means of transport eligible for relief under TA:

  • motorised road vehicles including cycles with engines, trailers or caravans imported with the vehicle or separately, component parts, normal accessories and equipment imported with the vehicle
  • sea going vessels of any description used to transport goods or persons including pleasure craft such as yachts
  • inland waterway vessels of any description used to transport goods to persons
  • normal spare parts, accessories and equipment imported with the above

If the above are liable to customs duties and import VAT, read CPC 53 00 D03.

This CPC should not be used for means of transport temporarily imported other than for transport purposes. For details of other TA that may be available (for example sports purposes or exhibition, testing), read Notice 3001: customs special procedures for the Union Customs Code

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the means of transport are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter a clear description of the means of transport using their usual commercial description in sufficient details to allow them to be identified including the method of identification e.g. registration document, identification numbers, chassis number, vehicle identification number.

Box 33 — enter the commodity code for the means of transport described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, Q, S, T, U, or V as appropriate for each tax line.

Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

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

Means of transport must be re-exported from the UK or EU using CPC 31 53 000 within the periods identified in Notice 308 if a longer period is needed contact the NTAS.

Security will be brought to account if it is established that the person or means of transport is not eligible for relief.

Records concerning import, use and re-export under TA arrangements are needed to be kept for 4 years.

6.5 53 00 005

Goods covered

TA using an authorisation by declaration for moulds, dies, blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles liable to import VAT only, using a simplified authorisation.

Relief from import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 C Article DA 229.

The goods must be:

  • owned by a person established outside the UK or EU
  • for use in manufacturing by a person established in the UK or EU
  • at least 50% of the goods produced from their use will be exported from the UK or EU — for eligible goods liable to customs duties and import VAT, read CPC 53 00 D16

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter ‘IM’, in the second sub-division enter A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions.

Box 33 — enter the commodity codes for the goods described in Box 31 (see the online Trade Tariff tool), further information about classification is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, S, T, U or as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

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

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 24 months.

When goods in Box 31 are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

To transfer these goods to another TA authorisation holder or to declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements evidence of re-export together with details of the goods produced and evidence that at least 75% of those goods have been exported from the UK or EU must be sent to the NTAS, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and re-export under TA arrangements are needed to be kept for 4 years after disposal of the goods.

6.6 53 00 006

Goods covered

TA using an authorisation by declaration, for special tools and instruments liable to import VAT only, to be used to manufacture goods that will be exported, using an authorisation by declaration.

Relief from import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article 230.

The goods must be:

  • owned by a person established outside the UK or EU
  • made available free of charge to a person established in the UK or EU for the manufacture of goods
  • all goods produced using the TA tools and instruments are to be exported from the UK or EU

For tools and instruments liable to customs duties and import VAT, read CPC 53 00 D17.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter ‘IM’, in the second sub-division enter A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered.

Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions.

Box 33 — enter the commodity codes for the goods described in Box 31 (see the online Trade Tariff tool), further information about classification is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47, enter MP code N, P, S, T, U or V, as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

Evidence of non-UK or non-EU ownership of the goods identified in Box 31 and their availability being made free of charge in the UK or EU must be sent to the NTAS with a reference to this TA entry declaration number.

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

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

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 24 months.

When goods in Box 31 are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

To move these goods to another TA authorisation holder or to declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements evidence of re-export together with details of the all goods produced and evidence of their export from the UK or EU must be sent to the NTAS, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and export under TA arrangements are needed to be kept for 4 years after disposal of the goods.

6.7 53 00 007

Goods covered

TA using a TA an authorisation by declaration for goods liable to import VAT only that will be subject to satisfactory acceptance tests in connection with a sales contract containing provisions of the satisfactory acceptance tests and subjected to those tests.

Relief from import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article 231(b).

For eligible goods liable to customs duties and import VAT, read CPC 53 00 D19.

For goods used to carry out tests or goods subject to tests, experiments or demonstrations, read CPC 53 00 003.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter ‘IM’, in the second sub-division enter A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered.

Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions.

Box 33 — enter the commodity codes for the goods described in Box 31 (see the online Trade Tariff tool), further information about classification is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, S, T, U or V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

Details of the sales contract containing provisions of the satisfactory acceptance tests must be sent to the NTAS with a reference to this TA entry declaration number.

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

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

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: preferential trade arrangements for countries outside the UK and EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 6 months. In exceptional circumstances this period may be extended within reasonable limits, full details of why an extension is needed must be provided.

Records concerning import, use and re-export under TA arrangements are needed to be kept for 4 years after disposal of the goods if they:

  • are not accepted after tests and the goods are to be re-exported from the UK or EU a declaration using CPC 31 53 000 must be made
  • are accepted and will remain in the UK or EU a diversion entry to free circulation should be made using CPC 40 53 000

6.8 53 00 008

Goods covered

TA using a TA authorisation by declaration for replacement means of production liable to import VAT only, made temporarily available to a customer by supplier or repairer pending delivery or repair of familiar goods, using a simplified authorisation.

Relief from import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article 233.

For eligible goods liable to customs duties and import VAT, read CPC 53 00 D22.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter ‘IM’, in the second sub-division enter A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered.

Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions.

Box 33 — enter the commodity codes for the goods described in Box 31 (see the online Trade Tariff tool), further information about classification is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 47 — read the ‘Security needed’ section

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, Q, S ,T,U or V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down Regulation 950/2013 and Commission Regulation 2446/2015 and 2447/2015 are met.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

If the replacement means of production stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 6 months. In exceptional circumstances this period may be extended within reasonable limits, full details of why an extension is needed must be sent to the NTAS.

When goods in Box 31 are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

Records concerning import, use and export under TA arrangements must be kept for 4 years after you dispose of the goods.

6.9 53 00 009

Goods covered

TA using a TA authorisation by declaration for goods for approval liable to import VAT only that cannot be imported as samples which the consignor wishes to sell and the consignee may decide to purchase after inspection.

Relief from import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 article DA 234 (2).

For goods liable to customs duties and import VAT, read CPC 53 00 D24.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter ‘IM’, in the second sub-division enter A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered.

Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions.

Box 33 — enter the commodity codes for the goods described in Box 31 (read the online Trade Tariff tool), further information about classification is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 47 — read the ‘Security needed’ section

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, S, T, U or V as appropriate for each tax line.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

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

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

If the prospective buyer identified on the entry does not purchase after inspection or does purchase but will re-export the goods from the UK or EU, a re-export declaration must be made within 2 months of the entry to TA relief using CPC 31 53 000. If a longer period is needed contact the NTAS, an extension within reasonable limits may be considered.

If the prospective buyer identified on the entry does purchase the goods and they will remain in the UK or EU, a diversion entry using CPC 40 53 F41 must be made, a copy of the sales invoice must also be attached to the diversion entry.

Records concerning the entry and disposal of the goods are needed to be kept for 4 years after the disposal of the goods.

6.10 53 00 010

Goods covered

TA using an authorisation by declaration for goods liable to import VAT only, with relief from import VAT claimed in accordance with Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 236 (a) or (b) for:

  • any goods that are not listed in the TAs below
  • goods that are listed below but for whatever reason do not comply with conditions normally attached to those reliefs

provided they are imported:

  • occasionally and for a period not exceeding 3 months (Article DA 236 (a))
  • goods whose value is less than 10,000 Euros (Article 236 (b))
  • intended to be re-exported after their use in the UK

TA reliefs — conditions normally attached to these reliefs are identified under the following CPCs:

  • 54 00 D01 — non-UK or non-EU pallets
  • 53 00 D02 — non-UK or non-EU containers
  • 53 00 D03 — non-UK or non-EU motor vehicles, civil aircraft and sea going vessels for private or commercial transport use
  • 53 00 D04 — travellers personal effects and goods for sports purposes
  • 53 00 D05 — welfare material for seafarers
  • 53 00 D06 — disaster relief material
  • 53 00 D07 — medical, surgical and laboratory equipment
  • 53 00 D08 — animals owned by a person established outside the UK or EU
  • 53 00 D09 — goods for use in frontier zones
  • 53 00 D10 — sound, image or data carrying media
  • 53 00 D11 — publicity material
  • 53 00 D12 — professional equipment
  • 53 00 D13 — pedagogic (educational material and scientific equipment)
  • 53 00 D15 — packing empty
  • 53 00 D16 — moulds, dies, blocks, drawings, sketches, measuring, checking and testing equipment
  • 53 00 D17 — special tools and instruments
  • 53 00 D18 — goods subject to tests, experiments or demonstrations
  • 53 00 D19 — goods subject to satisfactory acceptance tests in connection with a sales contract
  • 53 00 D20 — goods used to carry out tests, experiments or demonstrations
  • 53 00 D21 — samples
  • 53 00 D22 — replacement means of production
  • 53 00 D23 — goods to be exhibited or used at a public event
  • 53 00 D24 — goods for approval
  • 53 00 D25 — works of art, collectors items and antiques for exhibition with a view to sale
  • 53 00 D26 — second hand goods for sale by auction
  • 53 00 D27 — spare parts, accessories and equipment for TA goods

For goods liable to customs duties and import VAT, read CPC 53 00 D28s/53 00 D29.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Read the notes on completion for CPC 53 00 D28s/D29 as appropriate.

Box 44:

  • document code N990, TA authorisation reference number TA/9999/999/99
  • declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered using an authorisation by declaration
  • details of the guarantee reference number as an AI statement — GRNTR

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, Q ,S, T, U or V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Council Regulation 950/2015 and Commission Regulation 2446/2015 and 2447/2015 are met.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. Goods on which relief is claimed under Commission Regulation 2454/93 Article 236(b) may remain in the UK or EU for the time they are needed to be used subject to a maximum of 2 years.

When goods are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Records concerning import, use and re-export under TA arrangements must be kept for 4 years after you dispose of the goods.

6.11 53 00 011

Goods covered

Non Union goods listed in Annex IX of Council Directive 2006/112/EC temporarily imported for exhibition with a view to sale or for sale by auction under TA using a full authorisation. Prior approval from HMRC is required to enable the use of this CPC.

Notice

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

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter ‘IM’, in the second sub-division (read Volume 3 part 4B Imports):

  • full declaration enter A or D as appropriate

Box 8 — enter the full name and address of the person to whom the goods are to be delivered.

Note: agents should not be shown as the consignee.

Box 31 — the description of the goods; this should correspond to the description stated in the TA authorisation.

Box 33 — enter the Commodity Code for the goods described in box 31 (read Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 — Classifying your imports or exports.

Box 44 — The TA authorisation number in the format, for example, TA/4 digit offices/3 digit reference/2 digit year (read Appendix C11) as an N990 document code.

The name and address of the supervising office responsible for the TA authorisation as a SPOFF statement (read Appendix C9).

  • enter the appropriate licence details where applicable — read Appendix C11

Box 49 —

Box 54 — read Notice 199 and completion notes in Tariff Volume 3, Part 3

Additional documents required

—

Security required

—

Additional information

—

VAT

Read Note 5. No VAT certificate will be issued.

Post clearance action

Enquiries must be addressed to the supervising office identified in Box 44.

Notes

Use of this CPC is a declaration by the authorisation holder that they hold a valid TA authorisation and are authorised to use this CPC and that the conditions for TA laid down in Council Regulation 952/2013 and Commission Regulations 2446/2015 and 2447/2015 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Finance Act 2003.

6.12 53 00 D01

This CPC should not be used unless HMRC have concerns over eligibility or entitlement to claim relief and have instructed that a formal C88 declaration must be made.

Goods covered

TA using an authorisation by declaration for non-UK or non-EU pallets with relief claimed Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 208.

For relief purposes the term ‘pallet’ means:

  • a device on the deck on which a quantity of goods can be assembled to form a unit load for the purposes of transporting, handling or stacking with the assistance of mechanical appliances
  • made up of 2 decks separated by bearers, or a single deck supported by feet
  • special deck designed for air transport with an overall height reduced to the minimum compatible with handling by fork lifts and pallet trucks it may or may not have a super structure

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate UK Trade Tariff: imports and community transport inwards.

Box 8 — enter the full name and address of the person to whom the pallets are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter a description of the pallets (sufficiently precise to enable immediate identification and classification) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions.

Box 33 — insert the appropriate commodity code for the pallets described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information), enter:

Box 54 — read Notice 199 and UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, Q, S, T, U or V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the applicant that the conditions for TA laid down in Regulation 950/2013 and Commission Regulation 2446/2015 and 2447/2015 are met.

Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003.

Pallets entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

Security will be brought to account if it is established that the person or pallets are not eligible for relief.

If the pallets in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA relief if 24 months. If pallets are re-exported unloaded a re-export declaration using CPC 31 53 000 must be made. If the pallets are re-exported loaded, the export declaration should be in respect of and using the CPC applicable to the goods being exported with statement identifier ‘PAL07’ entered in Box 44.

To move pallets to another TA authorisation holder or to declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangement, read Notice 306.

Records concerning import, use and re-export under TA arrangements are needed to be kept for 4 years.

6.13 53 00 D02

This CPC should not be used unless HMRC have concerns over eligibility or entitlement to claim relief and have instructed that a formal C88 declaration must be made.

Goods covered

TA using an authorisation by declaration for non-UK or non-EU containers liable to import VAT only, with relief claimed under Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 210.

For relief purposes ‘containers’ are defined as Articles of transport equipment (lifts, vans, movable tanks and other similar structures):

  • fully or partially enclosed to constitute a compartment for containing goods
  • of a permanent character and strong enough for repeated use
  • specifically designed to aid the carriage of goods, by one or more modes of transport, without immediate reloading
  • designed to be easily filled and emptied
  • designed for ready handling, particularly when being transferred between different modes of transport
  • having an internal volume of 1 cubic metre or more (air freight containers may be less than 1 cubic metre provided all other requirements above are met)
  • normal spare parts, accessories and equipment that accompany a container
  • demountable bodies and platform flats

Relief does not include vehicles, accessories or spare parts of vehicles.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the containers are to be delivered. Agents should not be shown as the consignee.

Box 31 — the description of the container (sufficiently precise to enable immediate identification and classification including their identifying marks) and how they are identified (read the following notes).

Box 33 — insert the appropriate commodity code for the container described in Box 31 (these are listed in Volume 2 Tariff), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 54 — read Notice 199 and UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, Q, S, T, U or V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the applicant that the conditions for TA laid down in Regulation 950/2013 and Commission Regulation 2446/2015 and 2447/2015 are met.

Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Finance Act 2003

Containers entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: preferential trade arrangements for countries outside the UK and EU.

Security will be brought to account if it is established that the person or pallets are not eligible for relief.

Eligible containers must be durably marked in a clearly visible place with:

  • the identity of the owner or operator
  • an identification mark and number given by the owners or operator and its tare weight including all its permanently fixed equipment (not needed for swap bodies or combined road-rail transport)
  • with the exception of containers used for transport by air, the country to which the container belongs shown in full or by the ISO country code or by distinguishing initials used to indicate the country of registration of motor vehicles in international traffic or by numbers for swap bodies used in combined rail and road transport

If containers are re-exported unloaded a re-export declaration using CPC 31 53 000 must be made:

6.14 53 00 D03

This CPC should not be used unless HMRC have concerns over eligibility or entitlement to claim relief using ‘any other act’ or ‘oral declaration’ procedures and have instructed that a formal C88 declaration must be made.

Goods covered

TA using a TA authorisation by declaration.

Non-UK or non-EU motor vehicles, civil aircraft or sea going vessels liable to customs duties and import VAT temporarily imported for private or commercial transport use by a person:

Relief claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Articles DA 212 to 217.

Means of transport eligible for relief:

  • motorised road vehicles including cycles with engines, trailers or caravans imported with the vehicle or separately, component parts, normal accessories and equipment imported with the vehicle
  • rail transport (rail engines, railcards and rolling stock) of any description
  • sea going vessels of any description used to transport goods or persons including pleasure craft such as yachts
  • inland waterway vessels of any description used to transport goods to persons — where the above are liable to import VAT only, read CPC 53 00 004

This CPC should not be used for the above if temporarily imported other than for transport purposes. For details of other TA that may be available (for example sports purposes exhibition or testing), read Notice 3001: customs special procedures for the Union Customs Code.

Notice

Notice 308: Temporary Admission — temporarily importing non-UK or non-EU means of transport for private or commercial use.

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 consignee — enter the full name and address of the person to whom the means of transport are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the description of the means of transport using their usual commercial description in sufficient detail to allow them to be identified including the method of identification eg registration document, identification numbers, chassis number, vehicle identification number.

Box 33 — enter the appropriate commodity code for the means of transport described in Box 31 (see the Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 54 — read Notice 199 and completion notes UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code, N, P, Q, S, T, U, and V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the applicant that the conditions for TA laid down in Regulation 950/2013 and Commission Regulation 2446/2015 and 2447/2015 are met.

If the means of transport must be re-exported from the UK or EU using CPC 31 53 000 within the periods identified in Notice 3001: customs special procedures for the Union Customs Code stated in Box 31 are needed to be used for longer than the period identified in Box 44 contact the NTAS.

The maximum period goods may remain for use under TA relief is 24 months.

Security will be brought to account if it is established that the person and/or means of transport is not eligible for relief.

Records concerning import, use and re-export under TA arrangements are needed to be kept for 4 years.

6.15 53 00 D04

Goods covered

TA using a TA authorisation by declaration for:

  • travellers personal effects or goods for sports purposes (accompanied or unaccompanied) more than 10,000 Euros in value
  • firearms or ammunition regardless of their value and pets, imported by a person normally resident outside the UK or EU — relief from customs duties and import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 219

Except for firearms, ammunition and pets, no formal customs declaration or documentation is needed to claim TA for personal effects or goods for sports purposes less than 10,000 Euros in value. A declaration using this CPC will only be needed where such goods have been incorrectly declared with payment of customs duties or import VAT and a retrospective claim to TA needs to be made.

Personal effects and sports goods are articles new or used which a traveller may reasonably need for their personal use during a journey but excludes any goods imported for commercial purposes. A traveller is a person temporarily entering the customs territory of the UK or EU, not normally resident there.

Personal effects:

  • clothing, toilet articles, personal jewellery
  • still and motion picture cameras together with a reasonable quantity of film and accessories
  • portable slide or film projectors and accessories together with a reasonable quantity of slides or films
  • video cameras and portable video recorders with a reasonable quantity of tapes
  • portable musical instruments, gramophones with records, sound recorders and reproducers (including dictating machines) with tapes, radio receivers, television sets, typewriters, calculators, personal computers
  • binoculars, perambulators, wheelchairs for invalids
  • sports equipment such as tents and other camping equipment, fishing equipment, climbing equipment, diving equipment, sporting firearms with ammunition, non-motorised bicycles, canoes or kayaks less than 5.5 metres long, skis, tennis rackets, surfboards windsurfers, hang gliders and delta wings, golfing equipment
  • portable dialysis and similar medical apparatus, and the disposable items imported for use therewith
  • other articles clearly of a personal nature

Sports goods:

  • track and field equipment such as hurdles, javelins, discuses, poles, hammers
  • ball game equipment such as balls of any kind, rackets, mallets, clubs, sticks and the like, nets of any kind, goal posts
  • winter sports wear, shoes, gloves and headgear of any kind
  • water sports equipment such as canoes and kayaks, sail and row boats, sails, oars and paddles, surf boards and sails
  • motor vehicles and craft such as cars, motor cycles, motor boats
  • equipment for miscellaneous events such as firearms and ammunition, non-motorised bicycles, archers bows and arrows, fencing equipment, gymnastic equipment, compasses, wrestling mats and tatamis, weight lifting equipment, riding equipment, sulkies, hang-gliders, delta wings, windsurfers, climbing equipment, music cassettes to accompany the performance
  • auxiliary equipment such as measuring and score display equipment, blood and urine test apparatus

For eligible goods liable to import VAT only, read CPC 53 00 003.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’ followed by A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — the description of the goods sufficiently precise to enable immediate and unambiguous identification to be made.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44:

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

For firearms and ammunition, a UK police British Visitors permit must be presented.

Security needed

Security for customs duties and import VAT will be needed for goods more than 10,000 Euros in value. In Box 47 enter MP code, N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

Security provided must cover the amount of VAT potentially due. A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the applicant that the conditions for TA laid down in Regulation 950/2013 and Commission Regulation 2446/2015 and 2447/2015 are met.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: preferential trade arrangements for countries outside the UK or EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA relief is 24 months. When goods are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

To transfer these goods to another TA authorisation holder or declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements, read Notice 3001: customs special procedures for the Union Customs Code.

6.16 53 00 D05

Goods covered

TA using an authorisation by declaration for welfare materials for seafarers more than 10,000 Euros in value.

If eligible goods are under 10,000 Euros in value no C88 declaration under this CPC is needed to apply for relief.

A declaration using this CPC will only be needed for goods less than 10,000 Euros if they have been incorrectly declared with payment of customs duties and import VAT and a retrospective claim to TA needs to be made.

Relief from customs duties and import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA220 for goods:

  • used on a vessel engaged in international maritime traffic including goods from such vessels
  • unloaded from such a vessel and temporarily used ashore by the crew
  • used by the crew of such a vessel in cultural or social establishments managed by non profit making organisations or in places of worship where services for seafarers are regularly held

Goods include:

  • reading material, such as books of any kind, correspondence courses, newspapers, journals and periodicals, pamphlets on welfare facilities in ports
  • audio visual material such as sound and image reproducing instruments, tape-recorders, radio nets, television sets, cinematographic and other projectors, recording on tapes or discs (language courses, radio programmes, greeting, music and entertainment), films, exposed and developed, film slides, videotapes
  • sports gear, such as sportswear, balls, rackets and nets, deck games, athletic equipment, gymnastic equipment
  • hobby material such as indoor games, musical instruments, material for amateur dramatics, materials for painting, sculpture, woodwork and metalwork, carpet making
  • equipment for religious activities and parts and accessories for welfare material For eligible goods liable to import VAT only, read CPC 53 00 003

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D, as appropriate, read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made.

Box 33 — insert the appropriate commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying your goods is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

Security for customs duties and import VAT must be by cash deposit or guarantee. In Box 47 enter code, N,P,Q,S,T,U,V as appropriate for each tax line (read the note for Box 47e in imports and community transport inwards)

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

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

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 24 months. When goods are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

To transfer these goods to another TA authorisation holder or declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and export under TA arrangements are needed to be kept for 4 years after you dispose of the goods.

6.17 53 00 D06

Goods covered

TA using an authorisation by declaration for disaster relief materials with relief from customs duties and VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article 221.

Disaster relief materials include goods of any kind to counter the effects of disasters or similar situations within the UK or EU provided they are intended for use by state bodies or organisations approved by state bodies. For eligible goods liable to import VAT only, read CPC 53 00 003.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made.

Box 33 — enter the appropriate commodity code for the goods described in Box 31 (see Volume 2 Tariff), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 (additional information) — enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

—

Additional information

Details of approved state body or organisation who will use the goods must been to the supervising NTAS together with a reference to this entry declaration.

VAT

No import VAT is due unless the goods are diverted to free circulation, enter VAX in the override column of Box 47 for the VAT tax line. A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

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

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA relief is 24 months.

When goods are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

To transfer these goods to another TA authorisation holder or declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and re-export under TA arrangements are needed to be kept by the authorisation holder for 4 years after disposal of the goods.

6.18 53 00 D07

Goods covered

TA using a TA authorisation by declaration.

Medical, surgical and laboratory equipment with relief from customs duties and import VAT claimed Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 222 for equipment dispatched on loan at the request of a hospital or other medical institution in urgent need of such equipment, to make up for the inadequacy of its own facilities and where intended for diagnostic or therapeutic purposes.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the hospital or medical institution to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 — additional information, enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

—

Additional information

—

VAT

No import VAT is due unless the goods are diverted to free circulation, enter VAX in the override column of Box 47 for the VAT tax line. A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for Temporary Admission laid down in Regulation 950/2013 and Commission Regulation 2446/2015 and 2447/2015 are met.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 24 months.

When TA goods are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

To transfer these goods to another TA authorisation holder or declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and re-export under TA arrangements are needed to be kept by the authorisation holder for 4 years after disposal of the goods.

6.19 53 00 D08

Goods covered

TA using an authorisation by declaration for animals owned by a person established outside the UK or EU with relief from customs duties and import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 223.

Eligible uses include:

  • dressage
  • training
  • breeding
  • shoeing or weighing
  • veterinary treatment
  • veterinary examinations or trial’, for example, with a view to purchase
  • participation on shows
  • exhibitions
  • contests
  • competitions or demonstrations
  • entertainment
  • touring, including pet animals of travellers
  • exercise of function, for example police dogs or horses, detector dogs, dogs for the blind
  • rescue operations
  • transhumance or grazing
  • performance of work
  • medical purposes, for example, delivery of snake poison

Where temporarily imported for grazing, seasonal moving of livestock between regions, for performance of work or the animal is a saddle or draught animal being imported for private use, an application for relief may be made using the ‘oral declaration’ procedure. Where eligible to use an oral declaration security will not normally be needed. For further information, read Notice 3001: customs special procedures for the Union Customs Code.

Where liable to import VAT only, read CPC 53 00 003.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the animal is to be delivered. Agents should not be shown as the consignee.

Box 31 — enter a clear description of the animals sufficiently precise to enable immediate and unambiguous identification to be made and how they are identified.

Box 33 — enter the commodity codes for the animals in Box 31 (see the online Trade Tariff tool), further information about classification is available in Notice 600: classifying your imports or exports.

Box 44 — additional information, enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code, N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

Evidence of non-UK or non-EU ownership must be sent to the supervising office in post clearance action with a reference to this entry declaration.

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

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

Animals entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the animals stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period animals may remain for use under TA is 24 months.

When the animal goods are re-exported from the UK or EU, a declaration using CPC 31 53 000 must be made.

To transfer the animals to another TA authorisation holder or to declare to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and re-export under TA arrangements are needed to be kept by the authorisation holder for 4 years after disposal of the animals.

6.20 53 00 D09

Goods covered

TA using an authorisation by declaration.

Goods for frontier zones with relief from customs duties and import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 224 (a) & (b) for:

  • equipment owned by a person established in the frontier zone adjacent to the frontier zone of temporary importation and used by a person established in that adjacent frontier zone
  • goods used for the building, repair or maintenance of infrastructure in such a frontier zone under responsibility of public authorities
  • for eligible goods liable to import VAT only, read CPC 53 00 003

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made).

Box 33 — enter the commodity codes for the goods described in Box 31 (see the online Trade Tariff tool), further information about classification is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in Tariff UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code, N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

Details to be sent to the office identified in Box 44:

  • for equipment entered — evidence that is owned by a person established in the frontier zone adjacent to the frontier zone of temporary importation and used by a person established in that adjacent frontier zone
  • for goods used for the building, repair or maintenance of infrastructure in the frontier zone — evidence that such work is carried out under the responsibility of public authorities

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

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

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 24 months.

When goods are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

Records concerning import, use and export under TA arrangements are needed to be kept by the authorisation holder for 4 years after disposal of the goods.

6.21 53 00 D10

Goods covered

TA using an authorisation by declaration.

Sound image or data carrying media with relief from customs duties and import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 225 (a) for:

  • the purpose of presentation prior to commercialisation
  • free of charge
  • for provision with sound track, dubbing or copying

For eligible goods liable to import VAT only, read CPC 53 00 003.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made and how they are identified such as manufactures marks, serial numbers.

Box 33 — enter the commodity codes for the goods described in Box 31 (see the online Trade Tariff tool), further information about classification is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code, N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down Regulation 950/2013 and Commission Regulation 2446/2015 and 2447/2015 are met.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 24 months.

When goods are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

To transfer these goods to another TA authorisation holder or to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and re-export under TA arrangements are needed to be kept by the authorisation holder for 4 years after disposal of the goods.

6.22 53 00 D11

Goods covered

TA using an authorisation by declaration.

Publicity material exclusively used for publicity purposes with relief from customs duties and import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 225 (b).

Eligible goods include:

  • material such as pictures and drawings, framed photographs and photographic enlargements, art books, paintings, engravings or lithographs, sculptures and tapestries and other similar works of art, intended for display in the offices of the accredited representatives or correspondents appointed by the official national tourist agencies or in other places approved by the customs authorities of the member state of temporary importation
  • display material (show cases, stands and similar Articles), including electrical and mechanical equipment needed for operating such display
  • documentary films, records, tape recordings and other sound recordings intended for use in performances at which no charge is made but excluding those whose subjects lend themselves to commercial advertising and those which are on general sale in the member state of temporary importation
  • a reasonable number of flags
  • dioramas, scale models, lantern slides, printing blocks, photographic negatives
  • specimens in reasonable numbers, of Articles of national handicrafts, local costumes and similar Articles of folklore
  • if the publicity material is liable to import VAT only, read CPC 53 00 003

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made and how they are identified such as manufactures marks, serial numbers.

Box 33 — enter the commodity codes for the goods described in Box 31 (see the online Trade Tariff tool). Further information about classification is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47, enter MP code, N, P, Q, S, T, U, V as appropriate for each tax line.

Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

No VAT certificate will be issued must cover the amount of VAT and duty potentially due.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

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

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 24 months.

When goods are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

To transfer these goods to another TA authorisation holder or to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and re-export under TA arrangements are needed to be kept by the authorisation holder for 4 years after disposal of the goods.

6.23 53 00 D12

Goods covered

TA using an authorisation by declaration for professional equipment with relief from customs duties and import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 226 for goods:

  • owned by a person established outside the UK or EU
  • imported either by a person established outside the UK or EU or by an employee of the owner (the employee may be established in the UK or EU)
  • used by the importer or under their supervision, except in cases of visual co-production

A list of goods that can be entered is given in Notice 3001: customs special procedures for the Union Customs Code.

For eligible goods liable to import VAT only, read CPC 53 00 003.

Relief does not apply:

  • to equipment to be used for the industrial manufacture of packing of goods (except hand tools)
  • for the exploitation of natural resources
  • for the construction, repair or maintenance of buildings on earth moving and like projects

Relief may be claimed using the ‘oral declaration’ procedure for the following goods —where this procedure is used security will not normally be needed (for further information, read Notice 3001: customs special procedures for the Union Customs Code):

  • radio, television production, broadcasting equipment and vehicles specially adapted for this use and their equipment imported by public or private organisations established outside the UK or EU
  • instruments and apparatus necessary for doctors to provide assistance for patients awaiting organ transplant

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified.

Box 33 — enter the commodity codes for the goods described in Box 31 (see the online Trade Tariff tool), further information about classification is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47, enter MP code N, P, Q, S, T, U, V as appropriate for each tax line.

Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards).

Additional information

Evidence of non-UK or non-EU ownership must be sent to the NTAS. If the equipment is to be used on behalf of the authorisation holder, evidence that they are an employee of the owner must also be sent to the NTAS together with a reference to this entry declaration.

VAT

No VAT certificate will be used.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down Regulation 950/2013 and Commission Regulation 2446/2015 and 2447/2015 are met.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 24 months.

When goods are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

To transfer these goods to another TA authorisation holder or to declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and re-export under TA arrangements are needed to be kept by the authorisation holder for 4 years after disposal of the goods.

6.24 53 00 D13

Goods covered

TA using an authorisation by declaration for pedagogic (educational) material and scientific equipment.

Relief from customs duties and import VAT claimed Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 227.

The goods must be:

  • owned by a person established outside the UK or EU
  • imported by public or private scientific, teaching or vocational training establishments which are essentially non-profit making and exclusively used in teaching , vocational training or scientific research under their responsibility
  • imported in reasonable numbers, having regard to the purpose of the importation
  • not used for purely commercial purposes

For eligible goods liable to Import VAT only, read CPC 53 00 003.

Illustrative list of goods covered:

  • sound or image recorders or reproducers , such as slide and filmstrip projectors, cinematographic projectors, back-projectors and episcopes, magnetophones, magnetoscopes and video equipment, closed circuit television equipment
  • sound and image media such as slides, filmstrips and microfilms, cinematographic films, sound recordings (magnetic tapes, discs), videotapes
  • specialised material, such as Bibliographic equipment and audio visual material for libraries, mobile libraries, language laboratories, simultaneous interpretation equipment, programmed teaching machines, mechanical or electronic, material specially designed for the educational or vocational training of handicapped persons
  • other material such as wall charts, models, graphs, maps, plans, photographs and drawings, instruments, apparatus and models designed for demonstration purposes, collections of items with visual or audio pedagogic information, prepared for the teaching of a subject study kits, instruments, apparatus, tools and machine-tools for learning a trade or craft equipment, including specially adapted or designed vehicles for use in relief operations, which is imported for the training of persons involved in relief operations
  • other goods imported in connection with educational, scientific or cultural activities; costumes and scenery items sent on loan free of charge to dramatic societies or theatres, music scores sent on loan free of charge to music theatres or orchestras

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the public or private scientific, teaching or vocational training establishment to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified.

Box 33 — enter the commodity codes for the goods described in Box 31 (see the online Trade Tariff tool), further information about classification is available in Notice 600: classifying your imports or exports.

Box 44 (additional information) — enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code, N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

No VAT certificate will be used.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for Temporary Admission laid down in Regulation 950/2013 and Commission Regulation 2446/2015 and 2447/2015 are met.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 24 months.

When goods are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

To transfer these goods to another TA authorisation holder or to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and re-export under TA arrangements are needed to be kept by the authorisation holder for 4 years after disposal of the goods.

6.25 53 00 D15

Goods covered

TA using an authorisation by declaration for non-UK or non-EU packings (imported empty) that are intended for re-exportation filled, using an authorisation by declaration.

Relief from customs duties and import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 228 (b).

Packings must not be used for goods picked up or loaded within the UK or EU for transport and unloading within the UK or EU, except with a view to the export of those goods.

For eligible packings liable to import VAT only, read CPC 53 00 003.

A list of eligible packings is given in Notice 3001: customs special procedures for the Union Customs Code.

Filled packings — the entry declaration should be made in respect of and using the CPC applicable for the goods being imported using the packings, this declaration should include in Box 44 statement identifier PAL01 (read UK Trade Tariff: additional information codes for harmonised declarations).

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate.

Box 8 — enter the full name and address of the person to whom the packings are to be delivered. Agents should not be shown as the consignee.

Box 31 — the description of the goods sufficiently precise to enable immediate and unambiguous identification to be made.

Box 33 — enter the commodity codes for the packing described in Box 31 (see the online Trade Tariff tool), further information about classification is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

—

Additional information

—

VAT

—

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for Temporary Admission laid down in Regulation 950/2013 and Commission Regulation 2446/2015 and 2447/2015 are met.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the packing stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period packings may remain for use under TA is 24 months.

When the filled packings are re-exported from the UK or EU the declaration should be made in respect of the goods being exported using the packings, this declaration should include in Box 44 statement identifier PAL06 (read UK Trade Tariff: additional information codes for harmonised declarations).

Packings imported filled and re-exported empty should be declared at export using CPC 31 53 000.

To transfer these goods to another TA authorisation holder or to declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and re-export under TA arrangements are needed to be kept for 4 years after disposal of the goods.

6.26 53 00 D16

Goods covered

TA using an authorisation by declaration for moulds, dies, blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles, with relief from customs duties and import VAT claimed Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 229.

The goods must be:

  • owned by a person established outside the UK or EU
  • for use in manufacturing by a person established in the UK or EU
  • at least 75% of the goods produced from their use will be exported from the UK or EU — for eligible goods liable to import VAT only, read CPC 53 00 005

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter ‘IM’, in the second sub-division enter A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions.

Box 33 — enter the commodity codes for the goods described in Box 31 (see the online Trade Tariff tool), further information about classification is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code, N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for Temporary Admission laid down in Regulation 950/2013 and Commission Regulation 2446/2015 and 2447/2015 are met.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 24 months.

When goods in Box 31 are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

To transfer these goods to another TA authorisation holder or to to declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements evidence of re-export of the TA goods together with details of the goods produced and evidence that at least 75% of those goods have also been exported from the UK or EU, must be sent to the NTAS, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and re-export under TA arrangements are needed to be kept by the authorisation holder for 4 years after disposal of the goods.

6.27 53 00 D17

Goods covered

TA using an authorisation by declaration for Special tools and instruments with relief from customs duties and import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 230 572.

The goods must be:

  • owned by a person established outside the UK or EU
  • made available free of charge to a person established in the UK or EU for the manufacture
  • all goods produced using the tools and instruments must also be exported from the UK or EU

For tools and instruments liable to import VAT only, read CPC 53 00 006.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division followed by A or D as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the animal is to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal description of the goods sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions.

Box 33 — enter the appropriate commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 (additional information) enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47, enter MP code N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

Evidence of non-UK or non-EU ownership of the goods identified in Box 31 and their availability free of charge in the UK or EU must be sent to the NTAS including a reference to this import entry declaration.

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

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

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 24 months.

When goods in Box 31 are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

To transfer these goods to another TA authorisation holder or to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements evidence of re-export together with details of the all goods produced and evidence of their export from the UK or EU must be sent to the NTAS, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and export under TA arrangements are needed to be kept by the authorisation holder for 4 years after disposal of the goods.

6.28 53 00 D18

Goods covered

TA using an authorisation by declaration for goods that will be subjected to tests, experiments or demonstrations — relief from customs duties and import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 231A

For goods subject to satisfactory acceptance tests, read CPC 53 00 D19. For goods used for tests or experiments, read CPC 53 00 D20 in connection with a sales contract.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code IM, in the second sub-division enter A or D as appropriate — read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 — enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code, N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

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

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 24 months.

When goods stated in Box 31 are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

To transfer these goods to another TA authorisation holder or to declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and export under TA arrangements are needed to be kept for 4 years after you dispose of the goods.

6.29 53 00 D19

Goods covered

TA using an authorisation by declaration for goods subject to satisfactory acceptance tests in connection with a sales contract containing provisions of the satisfactory acceptance tests and subjected to those tests.

Relief from customs duties and import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 231B.

For the goods which are liable to import VAT only, read CPC 53 00 007.

For goods used to carry out tests, experiments or demonstrations, read CPC 53 00 D20. For goods subject to tests, experiments or demonstrations, read CPC 53 00 D18.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code IM in the second sub-division enter A or D as appropriate see UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions.

Box 44 — (additional information) enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

Details of the sales contract containing provisions of the satisfactory acceptance tests, must be sent to the NTAS with a reference to this import entry declaration.

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

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

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 6 months. In exceptional circumstances this period may be extended within reasonable limits, full details of why an extension is needed must be provided.

If the goods are not accepted after tests and the goods are to be re-exported from the UK or EU, a declaration using CPC 31 53 000 must be made. If the goods are accepted and will remain in the UK or EU a diversion entry to free circulation should be made using CPC 40 53 000.

Records concerning import, use and export under TA arrangements are needed to be kept by the authorisation holder for 4 years after you dispose of the goods.

6.30 53 00 D20

Goods covered

TA using an authorisation by declaration for goods that:

  • used to carry out tests, experiments or demonstrations without financial gain — relief from customs duties and import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 231C

For goods subject to satisfactory acceptance tests in connection with a sales contract, read CPC or goods subject to tests, experiments or demonstration 55 00 D18.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration notes

Box 1 — in the first sub-division enter code IM, in the second sub-division enter A or D as on completion appropriate. Read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 — enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code, N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

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

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 24 months.

When goods stated in Box 31 are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

To transfer these goods to another TA authorisation holder or to declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and export under TA arrangements are needed to be kept for 4 years after you dispose of the goods.

6.31 53 00 D21

Goods covered

TA using an authorisation by declaration for samples imported in reasonable quantities and solely used for being shown or demonstrated in the UK or EU.

Relief from customs duties and import VAT claimed in accordance with Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 232.

For eligible goods liable to import VAT only, read CPC 53 00 003.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate (read UK Trade Tariff: imports and community transport inwards.

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

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

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the goods stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 24 months.

When goods in Box 31 are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

To move these goods to another TA authorisation holder or to declare them to another customs procedure read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and re-export under TA arrangements are needed to be kept by the authorisation holder for 4 years after disposal of the goods.

6.32 53 00 D22

Goods covered

TA using an authorisation by declaration for replacement means of production made temporarily available to a customer by supplier or repairer, pending delivery or repair of familiar goods.

Relief from customs duties and import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 235.

For eligible goods liable to import VAT only, read CPC 53 00 008.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate UK Trade Tariff: imports and community transport inwards.

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — the description of the goods sufficiently precise to enable immediate and unambiguous identification to be made.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code, N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

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

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the replacement means of production stated in Box 31 are needed to be used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may remain for use under TA is 6 months. In exceptional circumstances this period may be extended within reasonable limits, full details of why an extension is needed must be sent to the NTAS.

When goods in Box 31 are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

Records concerning import, use and re-export under TA arrangements are needed to be kept by the authorisation holder for 4 years after disposal of the goods.

6.33 53 00 D23

Goods covered

TA using an authorisation by declaration for goods for exhibition or use at any event. Goods are eligible provided the event is not:

  • purely organised for commercial sale of the imported goods
  • organised for private purposes in shops or businesses with a view to their sale. Relief from customs duties and import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 234 (1)

For eligible goods liable to import VAT only, read CPC 53 00 003.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate. Read UK Trade Tariff: imports and community transport inwards.

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

If an application is being made for a TA Simplified Single authorisation and an original and 2 copies of form INF6 are being presented, enter code C607 in Box 44 followed by document status code AC.

Security needed

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Regulation 950/2013 and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the goods stated in Box 31 will be exhibited or used for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may be exhibited or used at an event under TA is 24 months.

When goods in Box 31 are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

If the goods are sold at the event and will remain in the UK or EU, a diversion entry must be made using CPC 40 53 F41. A copy of the sales invoice must be sent to the NTAS.

To transfer these goods to another TA authorisation holder or to declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and re-export under TA arrangements are needed to be kept by the authorisation holder for 4 years after disposal of the goods.

6.34 53 00 D24

Goods covered

TA using an authorisation by declaration for goods for approval (liable to customs duties and import VAT) that cannot be imported as samples, which the consignor wishes to sell and the consignee may decide to purchase after inspection.

Relief from claimed in accordance with Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 234 (2).

If the goods are liable to import VAT only, read CPC 53 00 009.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D, as appropriate — read UK Trade Tariff: imports and community transport inwards).

Box 8 — the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — the description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions.

Box 33 — insert the appropriate commodity code for the goods described in Box 31 (these are listed in Volume 2 Tariff), further information about classifying the goods is available in Notice 600: classifying your imports or exports.

Box 44 — (additional information) enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Council Regulation 2913/92 and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK or EU.

If the prospective buyer identified on the entry does not purchase after inspection or does purchase but will re-export the goods from the UK or EU, a re-export declaration must be made within 2 months of the entry to TA. If a longer period is needed contact the NTAS, an extension within reasonable limits may be considered but only in exceptional circumstances. When goods are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

If the prospective buyer identified on the entry:

  • purchases the goods and the goods will remain in the UK or EU, a diversion entry using CPC 40 53 F41 must be made to pay the customs charges due, a copy of the sales invoice must also be attached to the diversion entry
  • purchases the goods but the goods will not remain in the UK or EU, liability to customs charges relieved will be discharged provided the goods are re-exported from the EU using CPC 31 53 000, this should be completed within 30 days of sale
  • does not purchase the goods, they should re-export from the UK or EU using CPC 31 53 000. Evidence of disposal must be sent to the NTAS

Records concerning import, use and disposal of the goods are needed to be kept by the authorisation holder for 4 years after disposal of the goods.

6.35 53 00 D25

Goods covered

TA using an authorisation by declaration for works of art, collectors items and antiques imported for the exhibition with a view to possible sale.

Eligible goods are defined in Annex X1 of Directive 2006/112, read Notice 3001: customs special procedures for the Union Customs Code.

Relief from customs duties and import VAT claimed in accordance with Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 234 (3) (A).

For eligible goods liable to Import VAT only, read CPC 53 00 003.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or C as appropriate (read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Council Regulation 2913/92 and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

If the goods stated in Box 31 will be exhibited for longer than the period identified in Box 44, contact the NTAS. The maximum period goods can be exhibited under TA is 24 months.

If the goods are sold and will remain in the UK or EU, a diversion entry should be completed within 30 days of sale using CPC 40 53 F41. A copy of the sales invoice must be sent to the NTAS.

If the goods are not sold they must re-exported from the UK or EU using CPC 31 53 000 when the exhibition has ended.

To transfer these goods to another TA authorisation holder or to declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and disposal of the goods entered are needed to be kept for 4 years after disposal of the goods.

6.36 53 00 D26

Goods covered

TA using a TA simplified authorisation for goods other than newly manufactured ones imported with a view to their sale by auction.

Relief from customs duties and import VAT claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 234 (3) (B).

For eligible goods liable to Import VAT only, read CPC 53 00 003.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate. Read UK Trade Tariff: imports and community transport inwards.

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 — enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

No VAT certificate will be issued

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for Temporary Admission laid down in Council Regulation 950/2013 and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

If the goods stated in Box 31 will need to be retained for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may be retained for auction under TA is 24 months.

If the goods are sold and will remain in the UK or EU, a diversion entry must be made using CPC 40 53 F41. A copy of the sales invoice must be sent to the NTAS.

If the goods are not sold at auction and will not be entered for further auction they should be re-exported from the UK or EU when the auction has ended using CPC 31 53 000.

To move these goods to another TA authorisation holder or to declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and disposal of the goods are needed to be kept for 4 years after disposal of the goods.

6.37 53 00 D27

Goods covered

TA using an authorisation by declaration for spare parts, accessories and equipment for use in the repair, maintenance, overhaul, adjustments or preservation of goods held under TA.

Relief from customs duties and import VAT under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 235.

For eligible goods liable to import VAT CPC 53 00 003.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate — read UK Trade Tariff: imports and community transport inwards.

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — the normal trade description of the goods sufficiently precise to enable immediate and unambiguous identification to be made.

Box 33 — enter the commodity code for the goods described in box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 — enter:

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Council Regulation 950/2013 and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

The period of relief will be for the time the goods are needed to be used to repair, maintain, overhaul, adjustment or preserve goods already held under TA.

The good should be re-exported from the UK or EU when the repair, maintenance, overhaul adjustments or preservation operations have been completed using CPC 31 53 000 or at the latest when the TA goods on which they have been used are re-exported.

To transfer these goods to another TA authorisation holder or to declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements, read Notice 3001: customs special procedures for the Union Customs Code.

Records concerning import, use and re-export under TA arrangements are needed to be kept for 4 years after disposal of the goods.

6.38 53 00 D28

Goods covered

TA using an authorisation by declaration for goods liable to customs duties and import VAT. Relief claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 236B for:

  • any goods that are not listed below
  • goods that are listed below and do not comply with conditions normally attached to the relief available, provided they are less than 10,000 Euros in value, for use in the UK and intended to be re-exported

For goods liable to import VAT only, read CPC 53 00 010:

TA — conditions normally attached to the following goods and uses are identified under the following CPCs:

  • 53 00 D01 — non-UK or non-EU pallets
  • 53 00 D02 — non-UK or non-EU containers
  • 53 00 D03 — non-UK or non-EU motor vehicles, civil aircraft or sea going vessels for private or commercial transport use
  • 53 00 D04 — goods for sports purposes
  • 53 00 D05 — welfare material for seafarers
  • 53 00 D06 — disaster relief material
  • 53 00 D07 — medical, surgical and laboratory equipment
  • 53 00 D08 — animals owned by a person established outside the UK or EU
  • 53 00 D09 — goods for use in frontier zones
  • 53 00 D10 — sound, image or data carrying media
  • 53 00 D11 — publicity material
  • 53 00 D12 — professional equipment
  • 53 00 D13 — pedagogic (educational material and scientific equipment)
  • 53 00 D15 — packing empty
  • 53 00 D16 — moulds, dies blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles
  • 53 00 D17 — special tools and instruments
  • 53 00 D18 — goods subject to tests, experiments or demonstrations
  • 53 00 D20 — goods used for tests, experiments or demonstrations
  • 53 00 D19 — goods subject to satisfactory acceptance tests in connection with a sales contract
  • 53 00 D21 — samples
  • 53 00 D22 — replacement means of production
  • 53 00 D23 — goods to be exhibited or used at a public event
  • 53 00 D24 — goods for approval
  • 53 00 D25 — works of art, collectors items and antiques for exhibition with a view to a sale
  • 53 00 D26 — second hand goods for sale by auction
  • 53 00 D27 — spare parts, accessories and equipment

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate. Read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions.

Box 33 — enter the commodity code for the goods described in box 31 (see the online Trade Tariff tool) further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 — enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notes in Tariff UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P,Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Council Regulation 950/2013 and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

Goods on which relief is claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article 578 (b) may remain in the UK or EU for the time they are needed to be used subject to a maximum of 2 years.

When goods are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

Records concerning import, use and re-export under TA arrangements must be kept for 4 years after you dispose of the goods.

6.39 53 00 D29

Goods covered

TA using an authorisation by declaration for goods liable to customs duties and import VAT. Relief claimed under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article DA 236 (a) for:

  • any goods that are not listed in the TA reliefs below
  • goods that are listed below but do not comply with conditions normally attached to the relief available provided they are imported:
    • for use in the UK, and
    • intended to be re-exported
  • occasionally and for a period not exceeding 3 months

For goods liable to import VAT only, read CPC 53 00 010.

TA conditions normally attached to the following goods and uses are identified under the following CPCs:

  • 53 00 D01 — non-UK or non-EU Pallets
  • 53 00 D02 — non-UK or non-EU containers
  • 53 00 D03 — non-UK or non-EU motor vehicles, civil aircraft or sea going vessels for private or commercial transport use
  • 53 00 D04 — personal Effects or Goods for sports purposes
  • 53 00 D05 — welfare material for seafarers
  • 53 00 D06 — disaster relief material
  • 53 00 D07 — medical, surgical and laboratory equipment
  • 53 00 D08 — animals owned by a person established outside the UK or EU
  • 53 00 D09 — goods for use in frontier zones
  • 53 00 D10 — sound, image or data carrying media
  • 53 00 D11 — publicity material
  • 53 00 D12 — professional equipment
  • 53 00 D13 — pedagogic (educational material and scientific equipment)
  • 53 00 D15 — packing empty
  • 53 00 D16 — moulds, dies blocks, drawings, sketches, measuring, checking and testing equipment and other similar articles
  • 53 00 D17 — special tools and instruments
  • 53 00 D18 — goods subject to tests, experiments or demonstrations
  • 53 00 D20 — goods used for tests, experiments or demonstrations
  • 53 00 D19 — goods subject to satisfactory acceptance tests in connection with a sales contract
  • 53 00 D21 — samples
  • 53 00 D22 — replacement means of production
  • 53 00 D23 — goods to be exhibited or used at a public event
  • 53 00 D24 — goods for approval
  • 53 00 D25 — works of art, collectors items and antiques for exhibition with a view to sale
  • 53 00 D26 — second hand goods for sale by auction
  • 53 00 D27 — spare parts, accessories and equipment

TA also applies under Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 Article 558 to 562 concerning temporary importation of means of transport for private or commercial use. For eligible goods liable to import VAT only, read CPC 53 00 003.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division enter A or D as appropriate — read UK Trade Tariff: imports and community transport inwards).

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — enter the normal trade description of the goods (sufficiently precise to enable immediate and unambiguous identification to be made) and how they are identified such as manufactures marks, serial numbers, illustrations or technical descriptions.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 — enter:

Box 47 — read the ‘Security needed’ section.

Box 54 — read Notice 199 and completion notices in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P,Q, S, T, U, V as appropriate for each tax line (read the note for Box 47e in UK Trade Tariff: imports and community transport inwards).

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Council Regulation 950/2013 and and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

Goods on which relief is claimed Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 must be re-exported from the UK or EU within 3 months of import, this period cannot be extended.

When goods are re-exported from the UK or EU a declaration using CPC 31 53 000 must be made.

Records concerning import, use and re-export under TA arrangements must be kept for 4 years after you dispose of the goods.

6.40 53 00 D51

This CPC may only be used where a TA Full, Single or Integrated authorisation is held.

Goods covered

Non-UK or non-EU goods entered for TA with partial relief from Customs Duty claimed under Council Regulation (EEC) No 952/2013 Articles 252. The type of goods and uses to be made of them under TA will be stated in the TA authorisation held.

Notice

—

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’, in the second sub-division (read UK Trade Tariff: imports and community transport inwards) enter:

  • (for full declarations) A, or D as appropriate
  • where TA authorisation includes use of CFSP enter Y or Z as appropriate

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — the description of the goods should correspond to the description stated in the TA authorisation.

Box 33 — enter the commodity codes for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 44 — enter:

Box 54 — read Notice 199 and completion notices in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

Import licences, certificates or permits where appropriate.

Security needed

In Box 47 enter MP code, N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

Import VAT must be paid on importation at the rate appropriate to the goods.

Post clearance action

Send any enquiries to the supervising office which is the office identified in the TA authorisation.

Notes

Use of this CPC is a declaration by the authorisation holder that the conditions for TA laid down in Council Regulation 950/2013 and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

3% of the duty will be due every month or fraction of a month that the goods remain in the UK or EU.

7. Customs procedure codes starting with 53 51

7.1 53 51 000

This CPC may only be used where a TA Full, authorisation or authorisation involving more than one member state is held.

Goods covered

IP goods liable to customs duties and import VAT being declared for relief under Temporary Admission (TA).

If a TA relief authorisation by declaration is to be used, read CPC 53 51 002.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter ‘IM’. In the second sub-division (read UK Trade Tariff: imports and community transport inwards):

  • (Full declaration) enter ‘A’ or ‘D’ as appropriate
  • (where TA authorisation includes use of CFSP) — enter C, F, Y or Z as appropriate

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — the description of the goods, this should correspond to the description stated in the TA authorisation.

Box 33 — enter the commodity codes for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

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

Box 44 (additional information) enter:

Box 54 — read Notice 199 and UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

Security is needed for all TA except where relief is claimed under Commission Regulation:

  • Article DA 221 — disaster relief material intended for State approved bodies
  • Article DA 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution
  • Article DA 228(b) — packings imported empty

This should be identified in the TA authorisation held.

Where needed, security to cover duty and /or import VAT must be by cash deposit or guarantee. In Box 47 enter MP code N, P, Q, S, T, U or V as appropriate. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office shown in Box 44.

Notes

Use of this CPC is a declaration by the authorisation holder that the conditions for TA laid down in Council Regulation 2913/92 and Commission Regulation 2454/93 are met.

Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Finance Act 2003.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

7.2 53 51 001

This CPC may only be used where a TA full authorisation or authorisation involving more than one member state is held.

Goods covered

IP goods liable to import VAT only being declared for relief under Temporary Admission.

If a TA relief authorisation by declaration is to be used, read CPC 53 51 003.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 in the first sub-division enter ‘IM’. In the second sub-division (read UK Trade Tariff: imports and community transport inwards):

  • (Full declaration) enter ‘A’ or ‘D’ as appropriate
  • (where TA authorisation includes use of CFSP) enter C, F, Y or Z as appropriate

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — the description of the goods, this should correspond to the description stated in the TA authorisation.

Box 33 — enter the commodity codes for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

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

Box 44 (additional information) — enter:

Box 54 — read Notice 199 and UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

Security is needed for all TA except where relief is claimed under Commission Regulation:

  • Article DA 221 — disaster relief material intended for State approved bodies
  • Article DA 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution.
  • Article DA 228(b) — packings imported empty

This should be identified in the TA authorisation held.

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office shown in Box 44.

Notes

Use of this CPC is a declaration by the authorisation holder that the conditions for TA laid down in Council Regulation 950/2013 and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Finance Act 2003.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

7.3 53 51 002

Goods covered

IP Suspension goods liable to customs duties and import VAT, being declared to TA using an authorisation by declaration.

Relief is claimed in accordance with Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447, under the Article stated for the corresponding authorisation by declaration CPCs identified for duty and import VAT:

  • 53 00 D04 — personal effects or goods for sports purposes (Article DA 219)
  • 53 00 D05 — welfare materials for seafarers (Article DA 220)
  • 53 00 D06 — disaster relief materials (Article DA 221)
  • 53 00 D07 — medical, surgical and laboratory equipment (Article DA 222)
  • 53 00 D08 — animals (Article DA 223)
  • 53 00 D09 — frontier zones (Article DA 224 (a) & (b))
  • 53 00 D10 — sound, image or data carrying material (Article DA 225a)
  • 53 00 D11 — publicity material (Article DA 225b)
  • 53 00 D12 — professional equipment (Article DA 226)
  • 53 00 D13 — educational material and scientific equipment (Article DA 227)
  • 53 00 D15 — packings (empty) (Article DA 228b)
  • 53 00 D18 — goods subject to tests/ experiments/ demonstrations (Article DA231a and b)
  • 53 00 D20 — goods used to carry out tests, experiments or demonstrations (Article DA 231c)
  • 53 00 D21 — samples (Article DA 232)
  • 53 00 D23 — goods for exhibition or use at events (Article DA 234)
  • 53 00 D24 — goods for approval (Article 576(2))
  • 53 00 D25 — works of art, collectors items and antiques for exhibition with a view to sale (Article DA 234(3)a)
  • 53 00 D26 — goods other than newly manufactured ones imported with a view to their sale by auction (Article DA 234(3)b)
  • 53 00 D27 — spare parts, accessories and equipment for use in the repair and maintenance, including overhaul adjustments and preservation of goods held under TA (Article DA 235)
  • 53 00 D28s/ 53 00 D29 — Article 578 (b) applicable and goods less than 10,000 Euros in value or Article DA 236 applicable and goods imported occasionally and for a period not exceeding 3 months

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Read the completion note for the corresponding TA relief CPC identified in goods covered for duty and VAT in addition to these requirements:

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

Box 44 — where security is needed for the TA relief claimed, enter document codes 9AID and 9AIV and status code UP, where no security is needed enter document codes 9AID and 9AIV and status code JP (read the ‘Security needed’ section).

In addition in Box 44 state ‘Commission Regulation (EEC) No 2454/93’ and the Article under which TA relief is claimed as a GEN29 AI statement (read UK Trade Tariff: additional information codes for harmonised declarations):

  • document code N990, TA authorisation reference number TA/9999/999/99
  • declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered using an authorisation by declaration
  • details of the guarantee reference number as an AI statement — GRNTR

Additional documents needed

If an application is being made for a TA authorisation by declaration involving more than one member state.

Security needed

Security is needed for all TA reliefs listed in goods covered except where GEN29 AI Statement in Box 44 identifies relief is being claimed under:

  • Article DA 221 — disaster relief material intended for State approved bodies
  • Article DA 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution
  • Article DA 228(b) — packings imported empty

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate (read the note for 47e in UK Trade Tariff: imports and community transport inwards).

Additional information

Read the additional information for the corresponding TA relief CPC identified in goods covered.

VAT

See VAT for the corresponding TA CPC relief identified in goods covered.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Read the notes for the corresponding TA CPC identified in goods covered.

7.4 53 51 003

Goods covered

IP Suspension goods liable to import VAT only, being declared to Temporary Admission using an authorisation declaration.

Relief is claimed in accordance with Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447, under the Article stated for the corresponding TA relief authorisation CPCs identified for duty and import VAT:

  • 53 00 D04 — personal effects or goods for sports purposes (Article DA 219)
  • 53 00 D05 — welfare materials for seafarers (Article DA 220)
  • 53 00 D06 — disaster relief materials (Article DA 221)
  • 53 00 D07 — medical, surgical and laboratory equipment (Article DA 222)
  • 53 00 D08 — animals (Article DA 223)
  • 53 00 D09 — frontier zones (Article DA 224 a and b)
  • 53 00 D10 — sound, image or data carrying material (Article DA 225 a)
  • 53 00 D11 — publicity material (Article 225 b)
  • 53 00 D12 — professional equipment (Article 226)
  • 53 00 D13 — educational material and scientific equipment (Article 227)
  • 53 00 D15 — packings (Article DA 228b)
  • 53 00 D18 — goods subject to tests, experiments or demonstrations (Article DA 231a and b)
  • 53 00 D20 — goods used to carry out tests, experiments or demonstrations (Article DA 231)
  • 53 00 D21 — samples (Article DA 232)
  • 53 00 D23 — goods for exhibition or use at events (Article DA 234)
  • 53 00 D25 — works of art, collectors items and antiques for exhibition with a view to sale (Article DA 234 (3)(a))
  • 53 00 D26 — goods other than newly manufactured ones imported with a view to their sale by auction (Article DA 234 (3)(b))
  • 53 00 D27 — spare parts, accessories and equipment for use in the repair and maintenance, including overhaul adjustments and preservation of goods held under TA (Article DA 235)
  • 53 00 D28s/ 53 00 D29 — Article 578 (b) applicable and goods less than 10,000 Euros in value or Article DA 236 (a) applicable and goods imported occasionally and for a period not exceeding 3 months

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Read the completion notes for the corresponding TA relief CPC identified in goods covered for duty and VAT. In addition to these requirements:

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

Box 44 — where security is needed for the TA relief claimed, enter document codes 9AID and 9AIV and status code UP; where no security is needed, enter document codes 9AID and 9AIV and status code JP (read the ‘Security needed’ section).

In addition in Box 44 state Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 and the Article under which TA relief is claimed as a GEN29 AI statement (read UK Trade Tariff: additional information codes for harmonised declarations):

  • document code N990, TA authorisation reference number TA/9999/999/99
  • declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered using an authorisation by declaration
  • details of the guarantee reference number as an AI statement — GRNTR

Additional documents needed

If an application is being made for an authorisation by declaration involving more than one member state.

Security needed

Security is needed for all TA reliefs listed in goods covered except where GEN29 AI Statement in Box 44 identifies relief is being claimed under:

  • Article DA 221 — disaster relief material intended for State approved bodies
  • Article DA 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution
  • Article DA 228(b) — packings imported empty

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate (read the note for 47e in UK Trade Tariff: imports and community transport inwards).

Additional information

Read the additional information for the corresponding TA relief CPC identified in goods covered.

VAT

See VAT for the corresponding TA CPC identified in goods covered.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Read the notes for the corresponding TA relief CPC identified in goods covered.

7.5 53 51 D51

This CPC may only be used where a TA Full, authorisation or authorisation involving more than one member state is held.

Goods covered

IP suspension goods now being declared for relief under TA using a TA Full, authorisation involving more than one member state for Partial relief (relief from customs duty claimed in accordance with Council Regulation (EEC) No 2913/92 Articles 142 and 143).

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’. In the second sub-division (read UK Trade Tariff: imports and community transport inwards):

  • (for Full declaration) enter ‘A’ or ‘D’ as appropriate
  • (where TA authorisation includes use of CFSP) enter C, F, Y or Z as appropriate

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — the description of the goods. This should correspond to the description stated in the TA authorisation.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

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

Box 44 — (additional information) enter:

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

Import licences, certificates or permits where appropriate.

Security needed

In Box 47 enter MP code N, P, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

Import VAT must be paid at the rate appropriate to the goods.

Post clearance action

Enquires must be addressed to the supervising office identified in Box 44.

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Council Regulation 952/2013 and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Finance Act 2003.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

3% of the duty will be due every month or fraction of a month that the goods remain in the UK or EU.

8. Customs procedure codes starting with 53 53

8.1 53 53 000

This CPC may only be used where a TA Full, authorisation or authorisation involving more than one member state is held.

Goods covered

Goods held under TA relief being transferred to a TA relief full, TA relief authorisation if authorisation involving more than one member state.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’. In the second sub-division (read UK Trade Tariff: imports and community transport inwards) enter:

  • (Full declaration) enter ‘A’ or ‘D’ as appropriate
  • (where TA authorisation includes use of CFSP) enter C, F, Y or Z as appropriate

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — the description of the goods. This should correspond to the description stated in the TA authorisation.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

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

Box 44 — (additional information) enter:

Box 54 — read Notice 199 and UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

Security is needed for all TA reliefs listed in goods covered except where GEN29 AI Statement in Box 44 identifies relief is being claimed under:

  • Article DA 221 — disaster relief material intended for State approved bodies
  • Article DA 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution
  • Article DA 228(b) — packings imported empty

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate (read the note for 47e in UK Trade Tariff: imports and community transport inwards).

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office whose address is in Box 44.

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Council Regulation 952/2013 and Commission Delegated Regulation (EU) 2015/2446 Commission Implementing Regulation (EU) 2015/2447 are met.

Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Finance Act 2003.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

Agents must have prior written approval from the authorisation holder to enter goods to TA relief on behalf of the holder. Agents must also ensure details of the entry are given to the authorisation holder.

8.2 53 53 001

This CPC may only be used where a Full, Single or Integrated TA authorisation is held or an authorisation involving more than one member state.

Goods covered

Goods held under TA liable to import VAT only being moved to a TA full authorisation holder or an authorisation involving more than one member state.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’. In the second sub-division (read UK Trade Tariff: imports and community transport inwards) enter:

  • (Full declaration) enter ‘A’ or ‘D’ as appropriate
  • (where TA authorisation includes use of CFSP) — enter C, F, Y or Z as appropriate

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — the description of the goods. This should correspond to the description stated in the TA authorisation.

Box 33 — enter the commodity codes for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

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

Box 44 — (additional information) enter:

Box 54 — read Notice 199 and UK Trade Tariff: imports and community transport inwards.

Security needed

Security is needed for all TA reliefs listed in goods covered except where GEN29 AI Statement in Box 44 identifies relief is being claimed under:

  • Article DA 221 — disaster relief material intended for State approved bodies
  • Article DA 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution
  • Article DA 228(b) — packings imported empty

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate (read the note for 47e in UK Trade Tariff: imports and community transport inwards).

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office whose address is in Box 44.

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Council Regulation 2913/92 and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Finance Act 2003.

8.3 53 53 002

Goods covered

Goods held under TA liable to customs duties and import VAT, being transferred to a TA relief simplified authorisation holder.

Relief is claimed in accordance with Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447, under the Article stated for the corresponding TA relief simplified authorisation CPCs identified for duty and VAT:

  • 53 00 D04 — personal effects or goods for sports purposes (Article DA 219)
  • 53 00 D05 — welfare materials for seafarers (Article DA 220)
  • 53 00 D06 — disaster relief materials (Article DA 221)
  • 53 00 D07 — medical, surgical and laboratory equipment (Article DA 222)
  • 53 00 D08 — animals (Article DA 223)
  • 53 00 D09 — frontier zones (Article DA 224 a and b)
  • 53 00 D10 — sound, image or data carrying material (Article DA 225 a)
  • 53 00 D11 — publicity material (Article DA 225 b)
  • 53 00 D12 — professional equipment (Article DA 226)
  • 53 00 D13 — educational material and scientific equipment (Article DA 227)
  • 53 00 D15 — packings (empty) (Article DA 228b)
  • 53 00 D18 — goods subject to tests/experiments/demonstrations (Article DA 231 a and b)
  • 53 00 D20 — goods used to carry out tests, experiments or demonstrations (Article DA 231 c)
  • 53 00 D21 — samples (Article DA 232)
  • 53 00 D23 — goods for exhibition or use at events (Article DA234)
  • 53 00 D25 — works of art, collectors items and antiques imported for exhibition with a view to sale (Article DA 234 a)
  • 53 00 D26 — goods other than newly manufactured ones imported with a view to their sale (Article DA 234 (3)(b))
  • 53 00 D27 — spare parts, accessories and equipment for use in the repair and maintenance, including overhaul adjustments and preservation of goods held under TA relief (Article DA 235)
  • 53 00 D28 — Article DA 236 (b) applicable and goods less than 10,000 Euros in value
  • 53 00 D29 — Article DA 236 (a) applicable and goods imported occasionally and for a period not exceeding 3 months

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Read the completion notes for the corresponding TA relief CPC identified in goods covered for duty and VAT. In addition to these requirements:

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

Box 44 — where security is needed for the TA relief claimed, enter document codes 9AID and 9AIV and status code UP; where no security is needed for the TA relief claimed, enter document codes 9AID and 9AIV and status code JP (read the ‘Security needed’ section).

In addition in Box 44 state ‘Commission Regulation (EEC) No 2454/93’ and the Article under which TA relief is claimed as a GEN29 AI statement (read UK Trade Tariff: additional information codes for harmonised declarations):

  • document code N990, TA authorisation reference number TA/9999/999/99
  • declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered using an authorisation by declaration
  • details of the guarantee reference number as an AI statement — GRNTR

Additional documents needed

—

Security needed

Security is needed for all TA reliefs listed in goods covered except where GEN29 AI Statement in Box 44 identifies relief is being claimed under:

  • Article DA 221 — disaster relief material intended for State approved bodies
  • Article DA 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution
  • Article DA 228(b) — packings imported empty

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate (read the note for 47e in UK Trade Tariff: imports and community transport inwards).

Additional information

Read the notes for the corresponding TA relief CPC identified in goods covered.

VAT

See VAT for the corresponding TA relief CPC identified in goods covered.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Read the notes for the corresponding TA relief CPC identified in goods covered.

8.4 53 53 003

Goods covered

Goods held under TA liable to import VAT only being transferred to a TA authorisation by declarant holder.

Relief is claimed in accordance with Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447, under the Article stated for the corresponding TA relief simplified authorisation CPCs identified for duty and VAT:

  • 53 00 D04 — travellers personal effects or goods for sports purposes (Article DA 219)
  • 53 00 D05 — welfare materials for seafarers (Article DA 220)
  • 53 00 D06 — disaster relief materials (Article DA 221)
  • 53 00 D07 — medical, surgical and laboratory equipment (Article DA 222)
  • 53 00 D08 — animals (Article DA 223)
  • 53 00 D09 — frontier zones (Article DA 224 (a) & (b))
  • 53 00 D10 — sound, image or data carrying material (Article DA 225a)
  • 53 00 D11 — publicity material (Article DA 225b)
  • 53 00 D12 — professional equipment (Article DA 226)
  • 53 00 D13 — educational material and scientific equipment (Article DA 227)
  • 53 00 D15 — packings (empty) (Article DA 228b)
  • 53 00 D18 — goods subject to tests/experiments/demonstrations (Article DA 231 a and b)
  • 53 00 D20 — goods used to carry out tests, experiments or demonstrations (Article DA 231c)
  • 53 00 D21 — samples (Article DA 232)
  • 53 00 D23 — goods for exhibition or use at events (Article DA 234)
  • 53 00 D25 — works of art, collectors items and antiques imported for exhibition with a view to sale (Article DA 234 (3) (a))
  • 53 00 D26 — goods other than newly manufactured ones imported with a view to their sale by auction (Article DA 234 (3) (b))
  • 53 00 D27 — spare parts, accessories and equipment for use in the repair and maintenance, including overhaul adjustments or preservation of goods held under TA relief (Article DA 235)
  • 53 00 D28 — Article DA 236 applicable and goods less than 10,000 Euros in value
  • 53 00 D29 — Article DA 236 applicable and goods imported occasionally and for a period not exceeding 3 months

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Read the notes on completion for the corresponding TA relief CPC identified in goods covered for duty and VAT. In addition to these requirements:

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

Box 44 — where security is needed for the TA relief claimed, enter document code 9AIV and status code UP; where no security is needed, enter 9AIV and status code JP (read the ‘Security needed’ section).

In addition in Box 44 state ‘Commission Regulation (EEC) No 2454/93’ and the Article under which TA relief is claimed as a GEN29 AI statement (read UK Trade Tariff: additional information codes for harmonised declarations).

Additional documents needed

Document code N990, TA authorisation reference number TA/9999/999/99.

Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered using an authorisation by declaration.

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

Security needed

Security is needed for all TA reliefs listed in goods covered except where GEN29 AI Statement in Box 44 identifies relief is being claimed under:

  • Article DA 221 — disaster relief material intended for State approved bodies
  • Article DA 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution
  • Article DA 228(b) — packings imported empty

In Box 47, enter MP code N, P, Q, S, T, U, V as appropriate (read the note for 47e in UK Trade Tariff: imports and community transport inwards).

Additional information

Read the additional information for the corresponding TA relief CPC identified in goods covered.

VAT

See VAT for the corresponding TA relief CPC identified in goods covered.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Read the notes for the corresponding TA relief CPC identified in goods covered.

8.5 53 53 D51

This CPC may only be used where a TA Full, Single or Integrated authorisation is held.

Goods covered

Goods held under TA with partial relief being transferred to another TA partial relief authorisation holder. Relief from Customs Duty claimed in accordance with Council Regulation (EEC) No 952/2013 Articles 252.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration/note on completion

Box 1 — in the first sub-division enter code ‘IM’. In the second sub-division (read UK Trade Tariff: imports and community transport inwards):

  • (for Full declaration) enter ‘A’ or ‘D’ as appropriate
  • (where TA authorisation includes use of CFSP) — enter C, F, Y or Z as appropriate

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — the description of the goods. This should correspond to the description stated in the TA authorisation.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

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

Box 44 — (additional information) enter:

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

—

Post clearance action

Send any enquiries to the supervising office whose address is in Box 44.

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Council Regulation 952/2013 and Commission Regulation 2454/93 are met.

Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Finance Act 2003.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

3% of the duty will be due every month or fraction of a month that the goods remain in the UK or EU.

9. Customs procedure codes starting with 53 71

9.1 53 71 000

This CPC may only be used where a TA Full authorisation or authorisation involving more than one member state is held.

Goods covered

Goods liable to customs duties and import VAT removed from a customs warehouse for entry to TA.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’. In the second sub-division (read UK Trade Tariff: imports and community transport inwards):

  • (for Full declarations) enter ‘A’ or ‘D’ as appropriate
  • (where TA authorisation includes use of CFSP) — enter C, F, Y or Z as appropriate

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — the description of the goods, this should correspond to the description stated in the TA authorisation.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 40 (previous document) — identify the previous Customs Warehouse entry by entering ‘z/zzz/’ (followed by date of that entry to CW in the format yymmdd)/(followed by the CW C88 entry number).

Box 44 (additional information):

Box 54 — read Notice 199 and UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

Security is needed for all TA reliefs listed in goods covered except where GEN29 AI Statement in Box 44 identifies relief is being claimed under:

  • Article DA 221 — disaster relief material intended for State approved bodies
  • Article DA 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution
  • Article DA 228(b) — packings imported empty

In Box 47, enter MP code N, P, Q, S, T, U, V as appropriate (read the note for 47e in UK Trade Tariff: imports and community transport inwards).

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office shown in Box 44.

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Council Regulation 2913/92 and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003.

Agents must have prior written approval from the authorisation holder to enter goods to TA relief on behalf of the holder. Agents must also ensure details of the entry are given to the authorisation holder.

9.2 53 71 001

This CPC may only be used where a TA Full authorisation or authorisation involving more than one member state is held.

Goods covered

Goods liable to import VAT only removed from a customs warehouse for entry to TA.

This CPC must not be used for goods removed from a customs warehouse using a TA relief simplified authorisation, read CPC 53 71 003.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’. In the second sub-division (read UK Trade Tariff: imports and community transport inwards):

  • (for Full declarations) enter ‘A’ or ‘D’ as appropriate
  • (where TA authorisation includes use of CFSP) — enter C, F, Y or Z as appropriate

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — the description of the goods. This should correspond to the description stated in the TA authorisation.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 40 (previous document) — identify the previous Customs Warehouse entry by entering ‘z/zzz/’ (followed by date of that entry to CW in the format yymmdd)/(followed by the CW C88 entry number).

Box 44 (additional information):

Box 54 — read Notice 199 and UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

Security is needed for all TA reliefs listed in goods covered except where GEN29 AI Statement in Box 44 identifies relief is being claimed under:

  • Article DA 221 — disaster relief material intended for State approved bodies
  • Article DA 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution
  • Article DA 228(b) — packings imported empty

In Box 47, enter MP code N, P, Q, S, T, U, V as appropriate (read the note for 47e in UK Trade Tariff: imports and community transport inwards).

Additional information

—

VAT

No VAT certificate will be issued’

Post clearance action

Send any enquiries to the supervising office shown in Box 44.

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Council Regulation 2913/92 and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003.

Agents must have prior written approval from the authorisation holder to enter goods to TA relief on behalf of the holder. Agents must also ensure details of the entry are given to the authorisation holder.

9.3 53 71 002

Goods covered

Goods liable to customs duties and import VAT removed from a customs warehouse, being declared to TA relief using an authorisation by declaration.

Relief is claimed in accordance with Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447, under the Article stated for the corresponding TA relief simplified authorisation CPCs identified for duty and import VAT:

  • 53 00 D04 — travellers personal effects or goods for sports purposes (Article DA 219)
  • 53 00 D05 — welfare materials for seafarers (Article DA 220)
  • 53 00 D06 — disaster relief materials (Article DA 221)
  • 53 00 D07 — medical, surgical and laboratory equipment (Article DA 222)
  • 53 00 D08 — animals (Article DA 223)
  • 53 00 D09 — frontier zones (Article DA 224 (a) & (b))
  • 53 00 D10 — sound, image or data carrying material (Article DA 225a)
  • 53 00 D11 — publicity material (Article DA 225b)
  • 53 00 D12 — professional equipment (Article DA 226)
  • 53 00 D13 — educational material and scientific equipment (Article DA 227)
  • 53 00 D15 — packings (empty) (Article DA 228b)
  • 53 00 D18 — goods subject to tests, experiments or demonstrations (Article DA 231 a and b)
  • 53 00 D20 — goods used to carry out tests, experiments or demonstrations (Article DA 231 c)
  • 53 00 D21 — samples (Article DA 232)
  • 53 00 D23 — goods for exhibition or use at events (Article DA 234)
  • 53 00 D25 — works of art, collectors items and antiques for exhibition with a view to sale (Article DA 234 (3) (a))
  • 53 00 D26 — goods other than newly manufactured ones imported with a view to their sale by auction (Article DA 234 (3) (b))
  • 53 00 D27 — spare parts, accessories and equipment for use in the repair and maintenance, including overhaul adjustments and preservation of goods held under TA relief (Article DA 235)
  • 53 00 D28/53 00 D29 — Article DA 236(a) applicable and goods less than 10,000 Euros in value or DA 236(b) applicable and goods imported occasionally and for a period not exceeding 3 months

Works of art, collectors items and antiques for exhibition with a view to sale (Article DA 234 (3)(a) use CPC 53 71 D25 — goods other than newly manufactured ones imported with a view to their sale by auction (Article DA 234 (3)(b)) use CPC 53 71 D26.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Read the completion notes for the corresponding TA relief CPC identified in goods covered for duty and VAT.

Box 44 — where security is needed for the TA relief claimed, enter document code 9AIV and status code UP; where security is not needed for the TA relief claimed, enter document code 9AIV and status code JP (read the ‘Security needed’ section).

In addition, in Box 44:

  • state Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 and the Article under which TA relief is claimed as a GEN29 AI statement (read UK Trade Tariff: additional information codes for harmonised declarations):
  • document code N990, TA authorisation reference number TA/9999/999/99
  • declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered using an authorisation by declaration
  • details of the guarantee reference number as an AI statement — GRNTR

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

Additional documents needed

—

Security needed

Security is needed for all TA reliefs listed in goods covered except where GEN29 AI Statement in Box 44 identifies relief is being claimed under:

  • Article DA 221 — disaster relief material intended for State approved bodies
  • Article DA 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution
  • Article DA 228(b) — packings imported empty

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate (read the note for 47e in UK Trade Tariff: imports and community transport inwards)

Additional information

Read the additional information for the corresponding TA relief CPC identified in goods covered.

VAT

See VAT for the corresponding TA relief CPC identified in goods covered.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Read the notes for the corresponding TA relief CPC identified in goods covered.

9.4 53 71 003

Goods covered

Goods liable to import VAT only removed from a customs warehouse, being declared to TA relief using an authorisation by declaration.

Relief is claimed in accordance with Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447, under the Article stated for the corresponding TA authorisation CPCs identified for duty and import VAT:

  • 53 00 D01 — non-UK or non-EU pallets (Article DA 208)
  • 53 00 D02 — non-UK or non-EU containers (Article DA 210)
  • 53 00 D03 — non-UK or non-EU motor vehicles, civil aircraft or sea going vessels for private or commercial transport (Articles DA 212 to 217)
  • 53 00 D04 — travellers personal effects/ goods for sports purposes (Article DA 219)
  • 53 00 D05 — welfare materials for seafarers (Article DA 220)
  • 53 00 D06 — disaster relief materials (Article DA 221)
  • 53 00 D07 — medical, surgical and laboratory equipment (Article DA 222)
  • 53 00 D08 — animals (Article DA 223)
  • 53 00 D09 — frontier zones (Article DA 224 (a) and (b))
  • 53 00 D10 — sound, image or data carrying material (Article DA 225a)
  • 53 00 D11 — publicity material (Article DA 225b)
  • 53 00 D12 — professional equipment (Article DA 226)
  • 53 00 D13 — educational material and scientific equipment (Article DA 227)
  • 53 00 D15 — packings (empty) (Article DA 228b)
  • 53 00 D18 — goods subject to tests/ experiments/ demonstrations (Article DA 231 a and b)
  • 53 00 D20 — goods used to carry out tests, experiments or demonstrations (Article DA 231 c)
  • 53 00 D21 — samples (Article DA 232)
  • 53 00 D23 — goods for exhibition or use at events (Article DA 234)
  • 53 00 D25 — works of art, collectors items and antiques for exhibition with a view to sale (Article DA 234 (3)(a))
  • 53 00 D26 — goods other than newly manufactured ones imported with a view to their sale by auction (Article DA 234 (3)(b))
  • 53 00 D27 — spare parts, accessories and equipment for use in the repair and maintenance, including overhaul adjustments preservation of goods held under TA relief (Article DA 235)
  • 53 00 D28/53 00 D29 — Article DA 236 (b) applicable and goods less than 10,000 Euros in value or Article DA 236 (a) applicable and goods imported occasionally and for a period not exceeding 3 months

For works of art, collectors items and antiques for exhibition with a view to sale (Article DA 234 (a)) use CPC 53 71 004.

For goods other than newly manufactured ones imported with a view to their sale by auction (Article DA 234) use CPC 53 71 006.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Read the completion notes for the corresponding TA relief CPC identified in goods covered for duty and VAT.

Box 40 (previous document) — identify the previous Customs Warehouse entry by entering ‘z/zzz/’ (followed by date of that entry to CW in the format yymmdd)/ (followed by the CW C88 entry number).

Box 44 (additional information):

Where security is needed for the TA relief claimed, enter document code 9AIV and status code UP; where no security is needed, enter 9AIV and status code JP (read the ‘Security needed’ section).

In addition, in Box 44:

  • state ‘Commission Regulation (EEC) No 2446/2015 and 2447/2015’ and the Article under which TA relief is claimed as a GEN29 AI statement (read UK Trade Tariff: additional information codes for harmonised declarations).
  • document code N990, TA authorisation reference number TA/9999/999/99
  • declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered using an authorisation by declaration
  • details of the guarantee reference number as an AI statement — GRNTR

Box 49 — enter A, C, or E if you have an authorisation issued under the Community Customs Code or R or U if you have an authorisation issued under the Union Customs Code followed by identification number of the customs warehouse and GB.

Additional documents needed

—

Security needed

Security is needed for all TA reliefs listed in goods covered except where GEN29 AI Statement in Box 44 identifies relief is being claimed under:

  • Article DA 221 — disaster relief material intended for State approved bodies
  • Article DA 222 — medical, surgical and laboratory equipment intended for a hospital or medical institution
  • Article DA 228(b) — packings imported empty

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate (read the note for 47e in UK Trade Tariff: imports and community transport inwards).

Additional information

Read the additional information for the corresponding TA relief CPC identified in goods covered.

VAT

See VAT for the corresponding TA relief CPC identified in goods covered.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Read the notes for the corresponding TA relief CPC identified in goods covered.

9.5 53 71 004

Goods covered

Works of art, collectors items and antiques (liable to import VAT only), being removed from a customs warehouse for entry to TA using a TA authorisation by declaration for exhibition with a view to possible sale.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Read the notes on completion for CPC 53 00 D25.

Box 40 (previous document) — identify the previous Customs Warehouse entry by entering ‘z/zzz/’ (followed by date of that entry to CW in the format yymmdd)/ (followed by the CW C88 entry number).

Box 44 — enter document identifier C600, do not enter a document status code:

  • document code N990, TA authorisation reference number TA/9999/999/99
  • declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered using an authorisation by declaration
  • details of the guarantee reference number as an AI statement — GRNTR

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

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Council Regulation 950/2013 and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

If the goods stated in Box 31 will be exhibited for longer than the period identified in Box 44, contact the NTAS. The maximum period goods be exhibited under TA is 24 months.

If the goods are sold at the exhibition and will remain in the UK or EU, a diversion entry should be made within 30 days of the sale using CPC 40 53 F41. A copy of the sales invoice must be sent to the NTAS.

If the goods are not sold they should be re-exported from the UK or EU using CPC 31 53 000 within 30 days of when the exhibition has ended.

Sold but will not remain in the UK or EU they should be re-exported using CPC 31 53 000 within 30 days of the sale.

9.6 53 71 005

Goods covered

Goods other than newly manufactured (liable to import VAT only), being removed from a customs warehouse for entry to TA using a TA authorisation by declaration with a view to sale at auction.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and and notes on completion

Read the notes on completion for CPC 53 00 D26 in addition.

Box 40 (previous document) — identify the previous Customs Warehouse entry by entering ‘z/zzz/’ (followed by the date of that entry to CW in the format yymmdd) / (followed by the CW C88 entry number).

Box 44 — enter Document identifier C600, do not enter a document status code:

  • document code N990, TA authorisation reference number TA/9999/999/99
  • declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered using an authorisation by declaration
  • details of the guarantee reference number as an AI statement — GRNTR

Box 49 — enter A, C, or E if you have an authorisation issued under the Community Customs Code or R or U if you have an authorisation issued under the Union Customs Code, followed by identification number of the customs warehouse and GB.

Additional documents needed

Read additional documents needed for CPC 53 00 D26.

Security needed

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Council Regulation 950/2013 and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

If the goods stated in Box 31 will need to be retained for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may be retained for auction under TA relief is 24 months.

If the goods are sold and will remain in the UK or EU, a diversion entry must be made using CPC 40 53 F41 within 30 days of the sale. A copy of the sales invoice must be sent to the NTAS.

If the goods are not sold at auction they should be re-exported from the UK or EU within 30 days when the auction has ended using CPC 31 53 000.

Sold at auction but will not remain in the UK or EU they should be re-exported using CPC 31 53 000 within 30 days of the sale.

To transfer these goods to another TA authorisation holder or to declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements, read Notice 3001: customs special procedures for the Union Customs Code.

9.7 53 71 011

Goods covered

Non Union goods listed in Annex IX of Council Directive 2006/112/EC temporarily imported for exhibition with a view to sale or for sale by auction under TA using a full authorisation being removed from customs warehousing. Prior approval from HMRC is required to enable the use of this CPC.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter ‘IM’, in the second sub-division (read Volume 3 part 4B Imports);

  • full declaration enter A or D as appropriate

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee.

Box 31 — the description of the goods; this should correspond to the description stated in the TA authorisation.

Box 33 — enter the Commodity Code for the goods described in box 31 (read Volume 2 of the Tariff), further information about classifying goods is available in Notice 600 — Classifying your imports or exports.

Box 44 — the TA authorisation number in the format, for example, TA/4 digit offices/3 digit reference/2 digit year (read Appendix C11) as an N990 document code. The name and address of the supervising office responsible for the TA authorisation as a SPOFF statement (read Appendix C9)

  • enter the appropriate licence details where applicable — read Appendix C11

Box 49 — enter the code for the warehouse from which the goods are being removed.

Box 54 — read Notice 199 and completion notes in Tariff Volume 3, Part 3.

Additional documents required

—

Security required

—

Additional information

—

VAT

Read Note 5. No VAT certificate will be issued.

Post clearance action

Enquiries must be addressed to the supervising office identified in Box 44.

Notes

Use of this CPC is a declaration by the authorisation holder that they hold a valid TA authorisation and are authorised to use this CPC and that the conditions for TA laid down in Council Regulation 952/2013 and Commission Regulations 2446/2015 and 2447/2015 are met. Anyone who gives untrue information about goods imported under these arrangements may be liable to penalties under the Finance Act 2003.

9.8 53 71 D25

Goods covered

Works of art, collectors items and antiques (liable to customs duties and import VAT), being removed from a customs warehouse for entry to TA using an authorisation by declaration for exhibition with a view to possible sale.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Read the notes on completion for CPC 53 00 D25.

Box 40 (previous document) — identify the previous Customs Warehouse entry by entering ‘z/zzz/’ (followed by date of that entry to CW in the format yymmdd)/(followed by the CW C88 entry number).

Box 44 — enter Document identifier C600, do not enter a Document status code:

  • document code N990, TA authorisation reference number TA/9999/999/99
  • declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered using an authorisation by declaration
  • details of the guarantee reference number as an AI statement — GRNTR

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

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Council Regulation 950/2013 and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

If the goods stated in Box 31 will be exhibited for longer than the period identified in Box 44, contact the NTAS. The maximum period goods can be exhibited whilst under TA is 24 months.

If the goods are sold at the exhibition and will remain in the UK or EU, a diversion entry must be made using CPC 40 53 F41 within 30 days of the sale. A copy of the sales invoice must be sent to the NTAS.

If the goods are not sold they should be re-exported from the UK or EU using CPC 31 53 000 within 30 days of when the exhibition has ended.

Sold at exhibition but will not remain in the UK or EU they should be re-exported using CPC 31 53 000 within 30 days of the sale.

9.9 53 71 D26

Goods covered

Goods other than newly manufactured (liable to customs duties and import VAT), being removed from a customs warehouse for entry to TA using an authorisation by declaration with a view to sale at auction.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Read the notes on completion for CPC 53 00 D25.

Box 40 (previous document) — identify the previous Customs Warehouse entry by entering ‘z/zzz/’ (followed by date of that entry to CW in the format yymmdd)/(followed by the CW C88 entry number).

Box 44 — enter document identifier C600, do not enter a Document status code:

  • declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered using an authorisation by declaration
  • details of the guarantee reference number as an AI statement — GRNTR

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

Additional documents needed

Read additional documents needed for CPC 53 00 D26.

Security needed

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

A VAT certificate will not be issued.

Post clearance action

Send any enquiries to the supervising office at:

National Temporary Admission Seat (NTAS)
HMRC 5th Floor
3 New Bailey
New Bailey Street
Salford
M3 5FS

Telephone: 03000 579 055
Fax: 03000 588 459
Email: ntis@hmrc.gov.uk

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Council Regulation 950/2013 and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

If the goods stated in Box 31 will need to be retained for longer than the period identified in Box 44, contact the NTAS. The maximum period goods may be retained for auction under TA is 24 months.

If the goods are:

  • re-exported from the UK or EU when the auction has ended a declaration using CPC 31 53 000 should be made within 30 days of when the auction ended
  • sold and will remain in the UK or EU, a diversion entry must be made using CPC 40 53 F41 within 30 days of the sale. A copy of the sales invoice must be sent to the NTAS
  • sold but will not remain in the UK or EU they should be re-exported using CPC 31 53 000 within 30 days of the sale

To transfer these goods to another TA authorisation holder or to declare them to another customs procedure, read Notice 3001: customs special procedures for the Union Customs Code.

To discharge TA arrangements, read Notice 3001: customs special procedures for the Union Customs Code.

9.10 53 71 D51

This CPC may only be used where a TA Full, Single or Integrated authorisation is held.

Goods covered

Goods removed from a customs warehouse for entry to TA using a Full authorisation or authorisation involving more than one member state for partial relief.

Relief from customs duty claimed in accordance with Council Regulation (EEC) No 952/2013 Articles 252.

Notice

Notice 3001: customs special procedures for the Union Customs Code

Specific fields in the declaration and notes on completion

Box 1 — in the first sub-division enter code ‘IM’. In the second sub-division (read UK Trade Tariff: imports and community transport inwards) :

  • (for Full declaration) enter ‘A’ or ‘D’ as appropriate
  • (where TA authorisation includes use of CFSP) enter C, F, Y or Z as appropriate

Box 8 — enter the full name and address of the person to whom the goods are to be delivered. Agents should not be shown as the consignee Box 31 — the description of the goods, this should correspond to the description stated in the TA authorisation.

Box 33 — enter the commodity code for the goods described in Box 31 (see the online Trade Tariff tool), further information about classifying goods is available in Notice 600: classifying your imports or exports.

Box 40 (previous document) — identify the previous Customs Warehouse entry by entering ‘z/zzz/’ (followed by date of that entry to CW in the format yymmdd)/ (followed by the CW C88 entry number).

Box 44 — (additional information) enter:

  • document code N990 (do not enter a document status code)

Box 44 — enter document identifier C600 do not enter a document status code:

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

Box 54 — read Notice 199 and completion notes in UK Trade Tariff: imports and community transport inwards.

Additional documents needed

—

Security needed

In Box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line. Read the note for Box 47e in UK Trade Tariff: imports and community transport inwards.

Additional information

—

VAT

Import VAT must be paid at the rate appropriate to the goods.

Post clearance action

Send any enquiries to the supervising office shown in Box 44.

Notes

Use of this CPC is a declaration by the importer that the conditions for TA laid down in Council Regulation 950/2013 and Commission Delegated Regulation (EU) 2015/2446, Commission Implementing Regulation (EU) 2015/2447 are met.

Anyone who gives untrue information about goods declared under these arrangements may be liable to penalties under the Finance Act 2003.

Goods entered to this CPC are not eligible for any preferential rate of duty shown in the UK Trade Tariff: trade arrangements for countries outside the UK and EU.

3% of the duty will be due every month or fraction of a month that the goods remain in the UK or EU.

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