Guidance

Apply to use a single commodity code to import your goods under split consignments

How to use a single commodity code to import your goods in split consignments when importing large machinery or plant.

From:
HM Revenue & Customs
Published
23 April 2014
Last updated
22 December 2023 — See all updates

If you’re importing large machinery or plant, such as a car assembly line or a power station, you may be able to import the goods under one commodity code as a single consignment.   

Before you apply 

Check the goods being imported qualify for split consignments 

Goods that qualify for import in split consignments (for example large excavators, large agricultural machinery or industrial furnaces) will be classified under the commodity code that covers the complete machine or plant.  

You’ll need to check the UK Integrated Online Tariff to work out if the imported goods are covered.

All goods classified under the following can be imported in split consignments:

What you’ll need 

You’ll need the following: 

  • a copy of the order or contract for the purchase of the goods from the supplier 
  • the expected dates of each import and the ports of arrival — this must include the expected date and port of the final import 
  • a list of all goods included in each import, and how they are integrated into the final machine or plant
  • where the goods will be assembled and the expected dates of assembly 
  • the VAT or EORI number used for importation 

You’ll also need to give HMRC a detailed description of the goods and their use. For example: 

  • product data sheets 
  • product specifications 
  • photographs 
  • a diagram identifying the main components and how they work together

Make sure that: 

  • your application covers goods that would be classified under one tariff heading  — if they’re imported in a single consignment 
  • the goods are imported under the terms of a single contract between you as the importer and a single supplier — it may be possible for the supplier to sub-contract the supply of some components 
  • you do not include any goods not related to the main machine or plant — they must be classified in their respective tariff headings 
  • you do not include spare parts and accessories 

Apply now

To apply you’ll need to: 

  1. Attach your application and documents. 

  2. Send this to the tariff classification team by email: tariffclassification@hmrc.gov.uk.

You must submit your application at least one month before the expected date of arrival of the first import.

If imports start before the application has been approved, it will not be possible to import the goods in split consignments.

HMRC will: 

  • review the information and documents you have sent
  • tell you if you can import the goods in split consignments

If you need to apply by post, you can send your application and documents to:  

HM Revenue and Customs 
Tariff Classification Service 
3rd Floor 
14 Westfield Avenue 
Stratford 
E20 1HZ

We may contact you for more information.

What happens next

We let you know if you can import the goods in split consignments. This will be on a provisional basis until the complete product has been imported. We will tell you the single tariff commodity code to use for each separate consignment.

When completing customs entries, you need to use Customs Procedure Code (CPC) 40 00 100.

You will: 

  1. Pay a duty deposit (including any anti-dumping duty) on each import to cover the liability of the goods if they are individually classified — this will also cover any valuation questions. 

  2. Pay VAT at import — unless you have approval to use the duty deferment facility.

With each split consignment customs entry you’ll need to provide: 

  • HMRC’s letter authorising the import of the goods in split consignments 
  • commercial documents specified in the customs tariff 
  • full details of the composition of the consignment 
  • a description of the complete imported product  — each item imported will be a part of this 
  • the order or contract reference 
  • confirmation of the shipment number within the split consignment  

You may submit a worksheet with your calculations of a reasonable deposit. We will make a final decision on the appropriate duty liability. 

Read more about: 

When you’ve imported the complete product

When you have imported the complete product, you need to send a complete list of the customs entries to HMRC including: 

  • customs entry numbers and dates  
  • the ports of entry 

You can send this information to the tariff classification team by email: tariffclassification@hmrc.gov.uk. 

You can also send this information by post to:

Tariff Classification Service 
3rd Floor 
14 Westfield Avenue 
Stratford 
E20 1HZ

HMRC may: 

  • check that the goods have been imported using the correct procedures
  • advise you and adjust the deposits paid on each import

We’ll let you know if we find that the correct procedures have not been followed (for example the imported components are not eligible goods). We will also charge duty on each consignment according to the liability of its contents.

 We may need to contact you if we do not have all the necessary information. 

HMRC will take into account any changes to the valuation when the deposits are adjusted. 

If the total amount of the duty liability exceeds the total amount paid in deposits, you must pay the additional duty.

Valuation

If you have to pay duty, we’ll check:  

  • the value for customs purposes 
  • that the total of the declared invoice values for each part shipment is in agreement with the overall contract price  

Find out about Working out the customs value of your imported goods.

Special cases 

Even if the goods had been imported fully assembled in a single consignment, HMRC may find that the goods would have comprised more than one article for tariff classification purposes. 

If so, and the appropriate criteria is met, the split consignment procedure may be allowed with each eligible article being classified as a ‘complete’ product, rather than classifying based on its constituent parts.

If the articles are classified in different tariff headings, you’ll have to indicate their individual values. In these circumstances, post clearance action remains applicable.

Goods imported under preference arrangements

The UK has preferential trade agreements with various countries that allow certain goods to be imported from those countries at a reduced or nil rate of Customs Duty, provided certain rules are met. 

To benefit from preferential tariff rates, the goods will need to meet the Rules of Origin, and the importer will need to obtain the appropriate Proof of Origin. 

CPC 40 00 100 must be used. 

You can find more information about importing goods under preference arrangements in the guide Pay less Customs Duty on goods from a country with a UK trade agreement.

Importing goods in split consignments and preference 

Preference entitlement is linked to tariff classification — a proof of origin normally covers a single consignment. It is valid if the consignment is entered according to the right classification for each of its contents.

You can import an article in multiple consignments, covered by a single proof of origin. To qualify it must be: 

  • imported from a single preference country 
  • classified in section XVI (chapter 84 or 85 of the tariff)

The complete importation must be covered by a single valid proof of origin. This should be presented with the entry for the first consignment with a written statement that further consignments are to follow.

You must claim preference at the time of entry.  

The complete importation must be covered by a single valid proof of origin which should be presented with the entry for the first consignment with a written statement that further consignments are to follow.  

For subsequent consignments, the entry box on the import declaration for additional information should be endorsed:  

‘Preference documents with …..’ (number, date and port of first entry).  

The correct preference code should be entered in Box 36 if you’re using the Customs Handling Import and Export Freight (CHIEF) system and in Data Element (DE) 4/17 if you’re using the Customs Declaration Service (CDS). 

You can read about preference at the time of entry in Pay less Customs Duty on goods from a country with a UK trade agreement. 

A deposit is not payable if the goods qualify for duty-free admission on the basis of a valid proof of origin. 

When a valid proof of origin is not immediately available for production with the initial entry, a duty deposit will be taken on each consignment calculated at the full duty rate. A duty deposit will also be required to obtain the release of any subsequent consignment entered before the production of the movement certificate.

If HMRC provisionally allowed you to import the goods in split consignments, and the classification (the tariff commodity code) is later found to be incorrect, the movement certificate may be invalidated. If this happens, preference will only be available if you can obtain a suitably amended movement certificate from the issuing authority in the exporting preference country.

If enquiries after the complete product had been imported (post clearance) revealed that the goods should not have been classified in split consignments, duty will be payable on each consignment according to the individual liability of its contents, except where goods are eligible in their own right for preferential treatment. In the latter case, you must obtain a retrospectively issued proof of origin for each eligible consignment.

The legal provisions listed are applicable to goods imported in split consignments.

You can read the following legal provisions in the UK Integrated Online Tariff:

CPCs

Consignments imported from outside the UK — 40 00 100

Updates to this page

Published 23 April 2014
Last updated 22 December 2023 + show all updates

  1. We have updated the content with a new address to apply to HMRC. We have also removed the section 'Goods arriving from other EU member states'.

  2. The postal address for the Tariff Classification Service has been updated.

  3. First published.

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