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CUSTOMS PROCEDURE CODES - uk-customs …

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PPSysBRev PageLayout: CEX002 [SO] Page: 1 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: 3 APPENDIX EVolume 3Appendix EAPPENDIX ECUSTOMS PROCEDURE Tariff Vol 311 3 APPENDIX EPPSysBRev PageLayout: CEX002 [E] Page: 2 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: PG11Volume 3Appendix Tariff Vol 311 2PPSysBRev PageLayout: CEX002 [O] Page: 3 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: 3 APPENDIX EVolume 3Appendix EAPPENDIX ECUSTOMS PROCEDURE CODES (BOX 37)The Customs Procedure Codes (CPCs) identify the customs and/or excise regimes to which goods are being entered and from which theyhave been removed (where this applies).The CPC is completed at export as well as CPC itself is based on a two digit Community Code which identifies a customs procedure, removal from warehouse, entry to freezone, export under OPR. From this the CPC is built up into a 7 digit 2 digits: Community Code for procedure applied for, ie regime to which goods are being : Special UK only codes of 00 and 01 are also 2 digits: Community Code for previous procedure, ie regime from which goods are being withdrawn (where there is none thiscode will be 00 ).Note: If the first 2 digits are 00 or 01 then the second 2 digists will also be UK use 3 digists: National coding to breakdown Community headings into more of procedures for coding purposes(Two of these basic elements must be combined to produce a four-figure code)05: Free circulation with simultaneous entry under an inward processing procedure other than those referred to under codes 02 : Free circulation with simultaneous entry of the goods under a warehouse procedure (including placing in other premises underfiscal control).10: Permanent : Temporary dispatch/export under the customs outward processing procedure other than that referred to under code : Temporary dispatch/export under an outward processing procedure other than those referred to under codes 21 or : Temporary dispatch/export for return in an unaltered : Redispatch/re-export of goods which are not in free : Home use with simultaneous entry for free : Home use with simultaneous entry for free circulation for the inward processing procedure (drawback system).42: Home use with simultaneous entry for free circulation of goods subject to a zero rated onward : Partial entry for home use with simultaneous entry for free circulation and for a warehousing procedure including deposit in otherpremises under fiscal : Free circulation under inward processing procedure (drawback system) in a customs : Free circulation under inward processing procedure (drawback system); in a free zone or free : Home use of goods previously released for free circulation in the special territories of the EU or those countries having a customsunion with the EU, such as Turkey, San Marino or Andorra (for goods in Chapters 25 97 of the Tariff); or goods originating in thosespecial territories or : Inward processing procedure (suspension system).52: Inward processing procedure other than those referred to under codes 02 and : Import under temporary import procedure. (Temporary Admission)54(a): Goods placed or obtained under the inward processing procedure (suspension system) carried out in another member state (andnot released for free circulation there).61: Reimportation with simultaneous entry for free circulation and home : Reimportation with simultaneous entry for free circulation and home use of goods subject to a zero rated onward : Reimportation with simultaneous entry for free circulation and a warehouse procedure (including deposit in other premises underfiscal control).71: Customs warehousing procedure including deposit in other premises under customs Tariff Vol 311 3 APPENDIX EPPSysBRev PageLayout: CEX002 [E] Page: 4 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: PG11Volume 3Appendix E76: Export warehousing or deposit in a free zone with advance payment of export refunds for products of goods intended for exportwithout further : Warehousing with intention to export with advance payment of export refunds for processed products and goods obtained frombasic : Free zone except in the case provided for under code : Supplies for ships and aircraft : Supplies by duty and tax-free shops at ports and : The code 00 may be used to indicate no previous procedure (ie as the third and fourth digits only).(a) These codes cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure,eg 4054 % entry for free circulation and home use of goods previously placed under IPR suspension system in another Tariff Vol 311 4PPSysBRev PageLayout: CEX002 [O] Page: 5 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: 3 APPENDIX EVolume 3Appendix ECUSTOMS PROCEDURE CODES FOR CFSP (BOX 37)Digits1&2Digit 3Digit 4Digits 5,6&7Type of goodsRelease mechanismRegime entered to:06%CFSP1%Normal0%Frontier000%National Transit2%Controlled goods1%Transit001%Community Transit (NCTS)3%Controlled drugs2%Warehouse Type A, C, D and E 002%National transit for PlantHealth material4%Excise goods3%Removal from Temporary040%Free circulationstorage4%Free Zone061%Simplified economic relief9%FSD071%Warehousing078%Free Zone09% Tariff Vol 311 3 APPENDIX EPPSysBRev PageLayout: CEX002 [E] Page: 6 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: PG11Volume 3Appendix Tariff Vol 311 6PPSysBRev PageLayout: CEX002 [O] Page: 7 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 1APPENDIX E 1EXPORTSCUSTOMS PROCEDURE Goods(a) The use of the following CPCs does not obviate the need to comply with export licensing requirements or other exportprohibitions or restrictions. Details of these export controls are given in Part 4 of Volume 1.(b) Additionally, examination of controlled drugs subject to Home Office licensing requirements will not be undertaken attrader s premises. Examination will be carried out at ship s side Goods(a) The use of the following CPCs does not relieve any requirements applying to the export of CAP goods. Failure to complywith the requirements may lead to prohibition of the export, loss of security and loss of entitlement to export refund and/orMCA payment. Full details of the requirements are given in Notices 790 (CAP: General) and Notice 800 (CAP: ExportProcedures).(b) When CAP goods are pre-entered on a SAD under any of the following CPCs, unless otherwise stated:(i) Form C88(CAP) must be presented with the copy 2 SAD export declaration for all CAP goods:(1) which are subject to a charge at export (cereal Export Tax, for example);(2) which are subject to mandatory CAP export licensing;(3) which are subject to certain production aid (eg peas); and(4) on which a claim to export refund is being made.(ii) Security for export charges must be lodged at the place of export unless a guarantee to cover these charges has beengiven to the Intervention Board.(iii) If the goods are subject to CAP export licensing, the licence must be lodged with the copy 2 SAD export declarationon which the number(s) of the licence has been entered in Box 44 unless the licence has been lodged with the InterventionBoard beforehand.(iv) Any additional documentation required must be submitted with the copy 2 of the SAD.(v) Additional requirements specific to the CAP goods exported must also be complied with.(c) For exports by traders approved as CAP schedulers Form C88(CAP) is not required in certain specified circumstances. Specialrules apply to CAP schedulers and these are set out in Notice EXPORT/DISPATCH10 00 001Note: The use of this CPC does not relieve any documentary or other control requirement for the export of goods subject to exportlicensing, other export prohibition and restriction or the provisions of the Common Agricultural addition to the requirements listed below, all documents required for the above specified controlled goods must be submitted with theSAD export declaration on which any necessary additional information relating to those goods must be included10 00 0011. Goods CoveredFree circulationgoods being exported outside the CPC mustNOTbe used for:-Goods subject to a CAP refund or CAP export licensing-Excise goods in excise duty suspension-Non EU goods on which import charges have not been paid-Goods subject to any other CPC or regime you are exporting:-Low value goods which for a single consignment of goods:,have a total value of less than 750, and weigh less than 1000kg, and-are not dutiable or 10 00 statistical goods- see Notice 275 Section 13, which:,do not require an export licence, permit or certificate,,are not being exported for commercial purposes, and,are not under Community Transit (CT) or ATR (Turkish preference) documentuseCPC 10 00 Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 8 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: PG11Volume 3Appendix E 12. Notice275 - Customs export procedures3. Status of GoodsT2 - Goods in free circulation and not subject to any other regime Specific Fields in the declaration/notesAdditional information and completion notes for these and other boxes on the declarationon completionare given in Volume 3 Part 1 of this 1:1st sub division enter Either:, CO for export to an EU Special Territory (see Tariff Volume 1 Part 2 Section 1),, EX for export outside the EU; or, EU for export to an EFTA countryin the 2nd sub division enter:, D for a full declaration, Y for a SDP supplementary declaration; or, Z for a Customs Supervised Exits (CSE) supplementary declarationBox 8- consignee: the full name and address of the person to whom the goods are to bedeliveredBox 14(1): Enter the code for representation:1 - self representation2 - direct representation3 - indirect representationBox 17:Enter the code for thenon EUcountry of ultimate destination, see Appendix C1for Country Codesnote- except for EU Special Territories or areas not under the control ofThe Government of the Republic of Cyprus, this shouldnotbe an EU country)Box 29: Office of exit,Where export will be made via another EU country (Indirect Export) the Office of Exit inthat EU country must be declared as the movement is required to be controlled by theEU Export Control System (ECS).,If goods are being exported via another EU country under a Single Transport Contract(STC) do not complete Box 29 (in such cases an Additional Information (AI) statement inBox 44 must completed - see below).Box 31: Description of goods- for each item declared enter a clear description of thegoods. Include package marks, number and kind and any container numbers 33:TheCommodity Codeto 8 digits of the goods being declared for export (seeVolume 2 of this Tariff), further information about classifying goods is available in Notice600 - Classifying your imports or exports).Box 40 - previous document- Appendix C12 identifies types of documents and codes tobe declared:,Except for supplementary declarationsidentify the relevant commercial documentand Traders own reference that provides an audit link to the consignment. For exampleto identify a packing list enter:, Z (for previous document),followed by code 271 (for packing list),followed by the packing list reference eg 1234the above components would be entered as Z-271-1234 ,For supplementary declarationsin respect of goods previously exported under SDP orCSE using CPCs 10 00 011; 10 00 014; enter:, Y-CLE for the initial SDP/CSE declaration,followed by(date of entry'-(EPU no'-(entry no'[the date of entry in records should be in the format yyyymmdd , the EPU no and entry no are from the pre-shipment advice (PSA), and the components areseparated by a dash (-). For example 44: Additional Information-For export under a Single Transport Contract enter Additional Information (AI)statement STC99 (see Appendix C9).-For Merchandise in Baggage (MiB) enter AI Code MIB01 , see note Tariff Vol 311 8PPSysBRev PageLayout: CEX002 [O] Page: 9 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 1-If goods specified on the entry are being exported using Temporary Admission (TA)non EU packing s/ pallets/ containers, enter one of the following AI codes asappropriate (see Appendix C9):, PAL 06 (for non EU packing s see Notice 200), PAL 07 (for non EU pallets see Notice 306), PAL08 (for non EU containers see Notice 306)-Enter a Unique Consignment reference number (UCR), see note A TR movement enter document code N018 (for details to be declared seeAppendix C11)Box 46 statistical value- the value declared should be the cost of the goods to thepurchaser or, if not sold, the cost to a prospective purchaser5. Additional documents requiredAny documents, licences or certificates required for goods being exported must beidentified in Box 44 using the appropriate:,licence/certificate codes indicated inAppendix C11; and,document status code indicated inAppendix C12of this Tariff6. Security required-7. Additional information-8. Pre-entry actionGoods must be presented to Customs at the office of export or other designated place. EUsafety and security legislation sets minimum time limits for goods to be presented toCustoms:,for deep sea containerised cargo, at latest 24 hours before the goods are loaded,for short sea containerised cargo, at latest 2 hours before leaving the port,for air traffic, at latest 30 minutes before departure from an airport,for rail and inland waters traffic, at latest 2 hours before departure,for road traffic, at latest 1 hour before departure,.9. Post Clearance Action-10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. The UKsupplier must ensure that they obtain and keep official or commercial evidence for allconsignments. If evidence of export is not obtained within the specified time limit then thesupply must not be zero-rated. For Full details on VAT time limits for exports and zerorating seeNotice 70311. imported into the EU are in free circulation in the EU if all import formalitieshave been completed and all duties, levies or equivalent charges have been paid and notrefunded. Goods originating in the EU are also in free goods not declared electronically under the National Export System (NES) SADcopies 2 and 3, and where required Community Transit documents (CT), must be lodgedwith the National Clearance Hub (NCH) where Customs Input Entry (CIE) facilities exist forthe submission of export entries to CHIEF. The export declaration and CT documents willnot be accepted until the goods have been presented to in Baggage (MIB) are commercial or business goods you take with youin your accompanied baggage or in your private vehicle, that are over 750 and less should:,Arrive well before your scheduled departure time (suggest a minimum of 2 hours), and,Present the goods to the export officer at the (air)port, of departure together with acopy of the completed Customs export declaration which should include theMovement Reference Number (MRN) allocated by CHIEFIf an officer is not in attendance you must use the red phone at the the export point tospeak to an officer and follow the instructions Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 10 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: PG11Volume 3Appendix E Unique Consignment reference number (UCR)- there are two main types -Declaration UCRs (DUCR) and Master UCRs (MUCR). Every CHIEF declaration will have aDUCR whilst MUCRs are used either to identify a consignment to a means of transport (air)or to group together co-loaded consignments (maritime). The DUCR consists of up to 35(alpha/numeric) characters and is split into four parts:-1st part the year in which the UCR was allocated, (2008 would equal 8)-2nd part the country code for the country in which the UCR was allocated, (GreatBritain would be GB)-3rd part the identity of the authorised trader (trader s EORI number) followed by ahyphen - .-4th part a series of characters that are unique to the trader (providing an audit trailthrough their commercial accounting system).If a manual declaration is made for input by HMRC (National Clearance Hub in Salford) anda UCR is not supplied CHIEF will derive a UCR based upon the entry reference (EPU-Entry-Number-Entry Date). For further information see Volume 3 Part 1 of this Useful contact details:-General Customs (including NES enquiries) - VAT, Excise & Customs HelplinePhone: 0300 200 3700-NES Helpdesk Phone: 0300 582 418 Email: : 00 0021. Goods CoveredExcise goods already released to consumption in the UK (excise duty paid) exported tonon-EU countries and subject to a claim for drawback of excise Notice197, 2073. Status of the 1 enter code EX followed by A or D as Specific Fields in the declaration/notesBox 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport Additional documents required 6. Security required 7. Additional information 8. Pre-export ActionYou must give written notice of intention to claim drawback to arrive at the GlasgowDrawback Processing Centre at least 2 complete working days before packaging forexport.(exception- hydrocarbon oil shipped as stores. See Note )9. Post export actionCHIEF S8 report with either a departed status of 60 for a direct export or a departed statusof 62 for an indirect export will be required to accompany the drawback claim form asevidence to support the certified C&E 132 if the export is by VAT 11. Notes1. For hydrocarbon oils shipped as stores, drawback claimants who opt for examination attheir premises are to submit form HO66 to the local Advice Centre at least 2 days prior todispatch of the oil to the ship Claimants for hydrocarbon oil shipped as stores and who operate the netting scheme[Notice 179 part 12] are to enter DRAWBACK SCHEDULER in Box 44 on the SAD. DrawbackSchedulers are not required to present a control copy 1 of the SAD to Customs at the Tariff Vol 311 10PPSysBRev PageLayout: CEX002 [O] Page: 11 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 110 00 0041. Goods CoveredImported Tobacco products in a sound condition, returned by the UK importer to theoverseas supplier on credit for repayment of the Tobacco Products Notice4763. Status of the 1 enter code EX followed by A or D as Specific Fields in the declaration/notesBox 31 warehouse stock record reference numbers should be completionBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport Additional documents required 6. Security required 7. Additional information 8. Pre-export ActionNotice of intention to pack these products for export must be given. SAD copy 3 (orphotocopy) is to be lodged with the Client Relation Manager s team for the exporter atleast 24 hours before packing is due to start. This document serves as a Notice to Pack (see paragraph 7). In addition the exporter is to complete an Excise Control Document(Form EX 49) and attach it to the SAD copy 3 (or photocopy).9. Post export actionCopy 3 of the SAD (C88) certifying the export at the office of exit from the EU will berequired as evidence to support the VAT 11. NotesCredit or repayment of tobacco products duty borne by imported tobacco products whichare returned to the overseas supplier is subject to the detailed conditions set out in Notice476, Section 00 0071. Goods CoveredFOR USE BY EXPRESS INDUSTRY NATIONAL EXPORT SYSTEM (NES) APPROVED MOUOPERATORS ONLYSupplementary declarationby authorised NES MOU operators for goods:,less than 873in value,less than1000kg, and,notdutiable or restricted,that were exported under the NES MOU procedure, where the pre shipment advice wasmade under:,CSE using CPC 10 00 077; or,SDP using CPC 10 00 067This CPCmust notbe used for:-bulking of multi consignments shipped to multi consignees-re-exporting non EU goods on which import charges havenotbeen paid2. NoticeMemorandum of Understanding arrangements require the express/fast parcel operator tofulfil specific roles and conditions set out by HMRC. Express/Fast parcel operators who areapproved CSE or SDP Operators and can fulfil the requirements set out in the MOU canapply by contacting the Express Industry Team in Cardiff on Tel: 03000 532 318 forfurther information and Status of GoodsT2 - goods in free circulation and not subject to any other regime controls4. Specific Fields in the declaration/notesFull details can be found in the data requirements provided to NES MOU approved completion5. Additional documents Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 12 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: PG11Volume 3Appendix E 16. Security required-7. Additional information-8. Pre-export actionSee relevant pre shipment CPC CSE 10 00 077 or SDP 10 00 Post Clearance ActionAn electronic aggregate supplementary declaration must be submitted using one ofthe available methods within 14 calendar days of the date of departure of the exportmeans of transport. The CPC must be 10 00 VATDocumentary evidence of export is required to support VAT zero-rating. The UK suppliermust ensure that they obtain and keep official or commercial evidence for allconsignments. If evidence of export is not obtained within the specified period then thesupply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see Notice Notes-10 00 0081. Goods CoveredFOR USE BY EXPRESS INDUSTRY NATIONAL EXPORT SYSTEM (NES) APPROVED MOUOPERATORS ONLYSupplementary declarationby authorised NES MOU operators for goods:,classified as non-statistical (see Notice 275)and,not dutiable or restricted,that were exported under the NES MOU procedure, where the pre shipment clearancerequest / advice was made under:,CSE using CPC 10 00 078; or,SDP using CPC 10 00 068This CPCmust notbe used for bulking of multi consignments shipped to multi consigneesunder standard NoticeMemorandum of Understanding arrangements require the express/fast parcel operatorto fulfil specific roles and conditions set out by HMRC. Express/Fast parcel operatorswho are approved CSE or SDP Operators and can fulfil the requirements set out in theMOU can apply by contacting the Express Industry Team in Cardiff on Tel: 03000 523318 for further information and Status of GoodsT2 - goods in free circulation and not subject to any other regime controls4. Specific Fields in the declaration/notesFull details can be found in the data requirements provided to NES MOU approved completion5. Additional documents required-6. Security required-7. Additional information-8. Pre-export actionSee relevant pre shipment CPC CSE 10 00 078 or SDP 10 00 0689. Post Clearance ActionAn electronic aggregate supplementary declaration must be submitted using one of theavailable methods within 14 calendar days of the date of departure of the export meansof transport. The CPC must be 10 00 VATDocumentary evidence of export is required to support VAT zero-rating. The UK suppliermust ensure that they obtain and keep official or commercial evidence for allconsignments. If evidence of export is not obtained within the specified period then thesupply must not be zero-rated. For full details on VAT time limits for exports and zerorating see Notice Tariff Vol 311 12PPSysBRev PageLayout: CEX002 [O] Page: 13 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 110 00 0091. Goods CoveredFOR USE BY EXPRESS INDUSTRY NATIONAL EXPORT SYSTEM (NES) APPROVED MOUOPERATORS ONLYSupplementary declaration by authorised NES MOU operators for goods exportedunder the NES MOU procedure that were:,more than 750 but less than 2000 in value,less than 1000kg; and,notdutiable or restricted,where the pre shipment advice was made under:,CSE using CPC 10 00 079; or,SDP using CPC 10 00 069This CPCmust notbe used for bulking of multi consignments shipped to multi consigneesunder standard NoticeMemorandum of Understanding arrangements require the express/fast parcel operatorto fulfil specific roles and conditions set out by parcel operators who are approved to use Customs Supervised Exports(CSE) or Simplified Declaration Procedures (SDP) and can fulfil the requirements set outin the MOU can apply by contacting the Express Industry Team in Cardiff on Tel: 03000523 318 for further information and Status of GoodsT2 - goods in free circulation and not subject to any other regime controls4. Specific Fields in the declaration; notesFull details can be found in the data requirements provided to NES MOU approvedon Additional documents:-6. Security required-7. Additional information-8. Pre-export action:See relevant pre shipment CPC CSE 10 00 079 or SDP 10 00 0699. Post export actionAn electronic aggregate supplementary declaration at item level must be submitted usingone of the available methods within 14 calendar days of the date of departure of theexport means of transport. The CPC must be 10 00 VATDocumentary evidence of export is required to support VAT zero-rating. The UK suppliermust ensure that they obtain and keep official or commercial evidence for allconsignments. If evidence of export is not obtained within the specified period then thesupply must not be zero-rated. For full details on VAT time limits for exports and zerorating see Notice Notes-10 00 0111. Goods CoveredPre-shipment declaration for free circulationgoods being exported outside the EU underNES Simplified Declaration Procedures (SDP) by or on behalf of an NES approved CPC mustNOTbe used for:-Goods subject to a CAP refund or CAP export licensing-Excise goods in excise duty suspension-Non EU goods on which import charges havenotbeen paid-Goods subject to any other SDP CPC or regime controls2. Notice275 - Customs export procedures3. Status of GoodsT2 - Goods in free circulation and not subject to any other regime Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 14 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: PG11Volume 3Appendix E 14. Specific Fields in the declaration/notesAdditional information and completion notes for boxes on the declaration are given inon completionVolume 3 Part 1 of this 11st sub division enter:, CO for export to an EU Special Territory (see Tariff Volume 1 Part 2 Section 1),, EX for export outside the EU; or, EU for export to an EFTA country2nd sub division: enter code F (pre-shipment advice (PSA) goods not arrived)Box 14(1): Enter the code for representation:1 self representation2 direct representation3 indirect representationBox 17:Enter the code for thenon EUcountry of ultimate destination, see Appendix C1for Country Codesnote- except for EU Special Territories or areas not under the control ofThe Government of the Republic of Cyprus, this shouldnotbe an EU country)Box 29,The intended Office of Exit must be declared when the export is via anotherMember State (Indirect Export) and the movement is required to be controlledby the EU Export Control System (ECS).,If goods are being exported via another EU country under a Single Transport Contract(STC) do not complete Box 29 (in such cases an Additional Information (AI) statement inBox 44 must be made see below).Box 44:-Enter a Unique Consignment reference number (UCR), see CPC 10 00 001 note export under a Single Transport Contract enter Additional Information (AI)statement STC99 (see Appendix C9).5. Additional documents required-6. Security required-7. Additional information-8. Pre-export actionGoods to be presented to Customs at the Frontier office of export, Inland Clearance Depotor other designated export place. EU safety and security legislation sets minimum timelimits for goods to be presented to Customs:-for deep sea containerised cargo, at latest 24 hours before the goods are loaded-for short sea containerised cargo, at latest 2 hours before leaving the port-for air traffic, at latest 30 minutes before departure from an airport-for rail and inland waters traffic, at latest 2 hours before departure-for road traffic, at latest 1 hour before departure-9. Post Clearance ActionA Supplementary Declaration using CPC 10 00 001 must be made within 14 calendar daysof the goods departed message .10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. The UKsupplier must therefore ensure that they obtain and keep official or commercial evidencefor all consignments. If evidence of export is not obtained within the specified time limitthen the supply must not be zero-rated. For Full details on VAT time limits for exports andzero rating see Notice 703. Lack of official evidence may affect ability to zero rate imported into the EU are in free circulation in the EU if all import formalitieshave been completed and all duties, levies or equivalent charges have been paid and notrefunded. Goods originating in the EU are also in free must be submitted electronically using one of the transmission routesavailable to CHIEF within the specified timescale:-Community Systems Provider (CSP) - Indirect link to CHIEF through a CSP using yourown software or that provided by an independent software Email - via the internet, in the form of an email attachment. You will need topurchase commercial messaging software which translates the declaration sent toand the messages received from Tariff Vol 311 14PPSysBRev PageLayout: CEX002 [O] Page: 15 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 1-NESWEB - via the interenet and the Government Gateway, using the NEWSWEBfacility. An export Declaration WEB form has been set up by HMRC which can be usedto submit information to CHIEF XML - via the internet and the Government Gateway, using the NES XML will need to purchase commercial messaging software to translate the messagessent to and from CHIEF. In addition a Government Gateway Digital Certificate isrequired for the CHIEF XML contact details:-General Customs (including NES enquiries) -VAT, Excise & Customs Helpline Phone:0300 200 3700-NES Helpdesk Phone: 03000 582 418 Email: : 00 0121 Goods coveredGoods under certain Commodity Codes indicated in the Tariff exported for Military Notice2 11: The same requirements as for CPC 10 00 001 Status of goods4 Specific fields on the declaration5 Additional documents6 Security required7 Additional information8 Pre-export action9 Post-export action10 VAT11 Notes10 00 0131 Goods coveredGoods which are free of duty and VAT, are owned by a visiting force or its personnel, andhave been obtained or imported under visiting forces Notice 3 Status of Specific fields on the declarationNotes Box 8 must show the allocated TURN. The CPC (Box 37) must be 10 00 013 oncompletion: Box 54 must be signed by an authorised addition only the following fields need to be completed: 2, 14, 17 and Additional documents 6 Security required 7 Additional information 8 Pre-export action 9 Post-export action Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 16 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: PG11Volume 3Appendix E 110 VAT 11 NotesUse of the CPC constitutes a declaration that the goods are the property of a visiting forceor its personnel and have been held in the UK under visiting forces imported under other regimes are not proper to this 00 0141. Goods CoveredPre-shipment declaration forfree circulationgoods being exported outside the EU underNES CSE by or on behalf of an approved NES CSE CPC mustnotbe used for:-goods subject to a CAP refund or CAP export licensingExcise goods in excise duty suspension-Non EU goods on which import charges havenotbeen paid-Goods subject to any other CSE CPC-Goods subject to any other regime controls-Full declarations being made from an CSE location2. Notice275 Customs export procedures3. Status of GoodsT2 Goods in free circulation and not subject to any other regime Specific Fields in the declaration/notesAdditional information and completion notes for other boxes on the declaration are givenon completionin Volume 3 Part 1 of this 1:1st sub division: enter:, CO for export to an EU Special Territory (see Tariff Volume 1 Part 2 Section 1),, EX for export outside the EU; or, EU for export to an EFTA country2nd sub division: enter code F (pre-shipment advice (PSA) goods not arrived).Box 14(1): Enter the code for representation:1 self representation2 direct representation3 indirect representationBox 17:Enter the code for thenon EUcountry of ultimate destination, see Appendix C1for Country CodesBox 29:,The intended Office of Exit must be declared when the export is via another MemberState (Indirect Export) and the movement is required to be controlled by the EU ExportControl System (ECS).If goods are being exported via another EU country under a Single Transport Contract(STC) do not complete Box 29 (in such cases an Additional Information (AI) statement inBox 44 must be made see below).Box 33:The Commodity Code to 8 digits of the goods being declared for export (see Volume 2 ofthis Tariff), further information about classifying goods is available in Notice 600 Classifying your imports or exports).Box 44:-Enter a Unique Consignment reference number (UCR), see CPC 10 00 001 note export under a Single Transport Contract complete Additional Information (AI)statement STC99 (see Appendix C9).5. Additional documents required 6. Security required 7. Additional information 8. Pre-export actionGoods to be presented to Customs at the approved CSE Tariff Vol 311 16PPSysBRev PageLayout: CEX002 [O] Page: 17 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 19. Post Clearance ActionA supplementary Declaration should be made using CPC 10 00 001 within 14 calendardays of the goods departed message .10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. The UKsupplier must ensure that they obtain and keep official or commercial evidence for allconsignments. If evidence of export is not obtained within the specified time limit then thesupply must not be zero-rated. For Full details on VAT time limits for exports and zerorating see Notice 70311. imported into the EU are in free circulation in the EU if all import formalitieshave been completed and all duties, levies or equivalent charges have been paid and notrefunded. Goods originating in the EU are also in free must be submitted electronically using one of the transmission routesavailable to CHIEF within the specified timescale:-Community Systems Provider (CSP) - Indirect link to CHIEF through a CSP using yourown software or that provided by an independent software Email - via the internet, in the form of an email attachment. You will need topurchase commercial messaging software which translates the declaration sent toand the messages received from - via the interenet and the Government Gateway, using the NEWSWEBfacility. An export Declaration WEB form has been set up by HMRC which can be usedto submit information to CHIEF XML - via the internet and the Government Gateway, using the NES XML will need to purchase commercial messaging software to translate the messagessent to and from CHIEF. In addition a Government Gateway Digital Certificate isrequired for the CHIEF XML contact details:-General Customs (including NES enquiries) -VAT, Excise & Customs Helpline Phone:0300 200 3700-NES Helpdesk Phone: 03000 582 418 Email: : 00 0181. Goods coveredAll goods exported under the EU s preferrential trade arrangements which are covered byproofs of preferential origin (EUR1/EUR-MED Movement certificates/Invoice Declarationsor Origin Declarations (issued under the EU-Korea Trade Agreement))2. Notice827, 828, 8323. Specific fields in the declaration/10 00 018 must be inserted in Box 37 of the export declarationnotes on completion4. Additional documents requiredExporters need to provide their cusotmers with proof of the preferential origin of theirgoods ( an EUR1 or EUR-MED Movement certificate where provided for, a declaration onan invoice or other commercial documents)5. Security required-6. Additional information-7. VAT-8. Post Clearance Action-9. NotesUnder SAD Harmonisation, new document codes have been introduced which must beinput to CHIEF when this CPS is used. There are 4 possible alternatives. These are 9001(Invoice Declarations), N954 (EUR 1), U045 (EUR-MED Certificates) and U048 (EUR-MEDInvoice Declarations). Please check Appendix C10/C11 of the Tariff for the appropriatestatus codes for use with these document Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 18 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: PG11Volume 3Appendix E 110 00 0271. Goods CoveredAll CAP goods exported for which a mandatory licence is required to be presented prior toexport, but export refund is not being claimed. This will normally apply where there is azero-rate of refund in place. However, it can also apply where the Exporter chooses not toclaim refund even though a positive rate is in a mandatory licence is required, but refund is being claimed (or a charge is due),CPCs 10 00 E51 (Annex 1) or 10 00 E61 (Non Annex 1) should be used Notice8003. Status Of GoodsForm T1 is required when goods are being exported to or via an EFTA country (for T5requirements, see 7 additional information , below). A T1 may also be needed if goods areshipped on a non-regular vessel which calls at another Community Specific Fields in the declaration/notesBox 2: Consignor/Exporter must be completionBox 18: Identity of means of transport at departure must be 21: Nationality of active means of transport crossing the border must be 29: The Office of Exit must be completed in accordance with the notes in Volume 3Part 34a: Country of origin code the code for the original country of origin of the goodsmust be 37: Customs Procedure Code 10 00 027 must be 47e: Enter MOP%LAll refunds fields must be completed, even though refund is not claimable/being claimed.(See CAP Export Refund Claims)5. Additional documents required CAP licence (may be paper version especially if issued by Paying Agencies in otherMembers States). Licence for food aid consignments. National/Community Transit documentation as Security requiredThe Rural Payments Agency (RPA) will notify you when licence securities are required andthese should be lodged with them before completion of the declaration. Likewise forsecurities for export charges if Additional informationThere are specific arrangements for goods from intervention and for food aidconsignments. You may have to provide additional information and/or security and/ordocumentation to the VAT-9. Pre-Entry ActionFull NES declaration to be made at time of export, using pre-entry or CSE format, asappropriate, SDP cannot be used. Prior notification must be made at least 24 hours beforeexport, unless another period has been agreed with Customs at the point of to be submitted where required. Ensure location is suitable for CAP export. ContactCustoms if in Post Clearance ActionNone11. NotesUnder SAD Harmonisation new additional information codes, document codes and statuscodes have been introduced which must be input to CHIEF Form T1 enter N821, form T5enter N823. Refer to Tariff Volume 3 Appendix C9, C10 and Tariff Vol 311 18PPSysBRev PageLayout: CEX002 [O] Page: 19 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 110 00 0281. Goods CoveredFree circulation goods being exported outside the EU as part of a groupage consignmentwhere thetotal value of the shipment does not exceed 6000. Goods must be consignedfrom one exporter to one consignee is no restriction on the number of consignments that can make up the shipment butthe total 6000 value limit should not be bulked under this export CPC mustnotbe:,subject to a CAP refund or CAP export licensing requirements,,goods that are not in free circulation,subject to any export licensing requirements, prohibition or restriction; or,goods under SDP2. Notice275 Customs export procedures3. Status of the - Goods in free circulation and not subject to any other regime Specific Fields in the declaration/notes Box 1:on completion1st sub division:, CO for export to an EU Special Territory (see Tariff Volume 1 Part 2 Section 1),, EX for export outside the EU; or, EU for export to an EFTA country2nd sub division: enter code D .Box 2- Consignor/Exporter must be 8- Consignor/Importer must be 14(1):Enter the code for representation:1 - self representation2 - direct representation3 - indirect representationBox 17:Enter the code for thenon EUcountry of ultimate destination, see Appendix C1for Country CodesBox 29:,Where export will be made via another EU country (Indirect Export) the Office ofExit in that EU country must be declared as the movement is required to becontrolled by the EU Export Control System (ECS).-If goods are being exported via another EU country under a Single TransportContract (STC) do not complete Box 29 (in such cases an Additional Information (AI)statement in Box 44 must made - see below).Box 33- Commodity Code shown must indicate the Commodity Code of the highestvalued part of the shipment (see Volume 2 of this Tariff), further information aboutclassifying goods is available in Notice 600 Classifying your imports or exports).Box 40:-identify the relevant commercial document and Traders own ref that provides anaudit link to the consignment. For example a MUCR that provides an audit link to theconsignment. To identify a MUCR enter:, Z (for previous document),followed by code ZZZ (for other),followed by the MUCR referencethe above components would be entered as Z-ZZZ-********** Box 37- CPC 10 00 028 must be 44:For export under a Single Transport Contract enter Additional Information (AI)statement STC99 (see Appendix C9).Box 46- Statistical value must not exceed 60005. Additional documents requiredNo additional documents are required however, operators using this CPC must retainrecords to account for the value and nature of goods being Security Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 20 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: PG11Volume 3Appendix E 17. Additional informationWhere an appointed Freight Agent is declaring goods using this CPC on behalf of anunregistered trader, the level of Representation must be indirect. Failure to comply withthe 6000 limitmay result in use this CPC being withdrawn by the agent / VATOperators must retain records to account for the exported bulked Pre Entry ActionA full NES declaration must be made at the time of export A full CSE entry must be made ifgoods are declared at an HMRC approved inland Post Clearance ActionOperators recordsmustaccount for the actual nature of the goods supplied and imported into the EU are in free circulation in the EU if all import formalitieshave been completed and all duties, levies or equivalent charges have been paid and notrefunded. Goods originating in the EU are also in free must be submitted electronically using one of the transmission routesavailable to CHIEF within the specified timescale:-Community Systems Provider (CSP) - Indirect link to CHIEF through a CSP using yourown software or that provided by an independent software Email - via the internet, in the form of an email attachment. You will need topurchase commercial messaging software which translates the declaration sent toand the messages received from - via the interenet and the Government Gateway, using the NEWSWEBfacility. An export Declaration WEB form has been set up by HMRC which can be usedto submit information to CHIEF XML - via the internet and the Government Gateway, using the NES XML will need to purchase commercial messaging software to translate the messagessent to and from CHIEF. In addition a Government Gateway Digital Certificate isrequired for the CHIEF XML contact details:-General Customs (including NES enquiries) -VAT, Excise & Customs Helpline Phone:0300 200 3700-NES Helpdesk Phone: 03000 582 418 Email: : 00 0291. Goods CoveredAny excise goods entered under SDP and presented for export at the Notice179, 197 & 4763. Status of the 1 enter code EX followed by A or D as Specific Fields in the declaration/notesBox 31 warehouse stock record reference numbers should be completionBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport Additional documents requiredFor goods moving in excise duty suspension the following documents are required:For direct exports: Form W8 (from the approved warehouse to the port of exportation inthe UK)For indirect exports: An AAD (from the approved warehouse to the place of exit from theEU)6. Security requiredFor both direct and indirect exports, financial security is mandatory of both the AAD Additional information 8. Pre-export Action Tariff Vol 311 20PPSysBRev PageLayout: CEX002 [O] Page: 21 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 19. Post export actionBoth the W8 and AAD must be discharged at the place of exit from the EU. Copy 3(ENDORSED) must be returned to the warehouse of dispatch to discharge the VATDocumentary evidence of export is required to support a claim to VAT zero-rating. The UKsupplier must ensure that they obtain and keep official or commercial evidence for evidence of export is not obtained within the specified period then the supply must notbe zero rated. For full details on VAT time limits for exports and zero-rating see Notes10 00 0301. Goods CoveredAny excise goods already released to consumption in the UK (excise duly paid) entered forexport under Customs Supervised Notice179, 197, & 4763. Status of the 1 enter code EX followed by A or D as Specific Fields in the declaration/notesBox 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport Additional documents required-6. Security required-7. Additional informationThis CPC cannot be used for excise goods in duty suspension (under the cover of an AAD/e-AD or W8/e-W8 or commercial equivalent documents) or for goods where drawback ofthe UK excise duty is Pre-export Action 9. Post export action-10. VATDocumentary evidence of export is required to support a claim to VAT zero-rating. The UKsupplier must ensure that they obtain and keep official or commercial evidence for evidence of export is not obtained within the specified period then the supply must notbe zero rated. For full details on VAT time limits for exports and zero-rating see Notes 10 00 0411 Goods coveredC21 Customs clearance request for goods recorded on a port or airport inventory systemthat are not specified or covered by another CPC and:-do not require formal C88 Customs export declaration as they are declared undertheir own paper Customs form; or-do not require a Customs declaration - for example free circulation goods being sentvia a third country to another EU Country, where the goods remain* loaded on boardthe vessel or aircraft during the call at the port or airport outside the EU*(if the goods will be unloaded to another vessel/aircraft in the third country, an exitsummary declaration using CPC 10 00 046 should be made)-do not require a Customs declaration for example because they are intra EUmovements of Inward Processing (IP) goods being transferred under the paper 2-copy or 3-copy SAD transfer process from an IP Authorisation holder (in the UK) toanother IP Authorisation holder (in another Member State (OMS)); Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 22 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: PG11Volume 3Appendix E 1-for similar 2-copy/3-copy SAD transfers for other CPEI procedures such as:,Customs Warehousing (CW UK) to CW (OMS);,Processing under Customs Control (PCC UK) to PCC (OMS); and,Temporary Admission (TA UK) to TA (OMS).2 Notice 3 Status of goods 4 Specific fields on the declarationBox 1:,1st sub division: EX or EU as appropriate2nd sub division: enter code 30:Goods Location Code,Part 1 Enter GB,Part 2 - Enter from Appendix C2 the relevant goods location code for where thegoods are available for examination,Part 3 - Only to be completed at locations where computerised inventorysystems are based on the use of transit shed identity codes. See Appendix 40:previous document enter the document class code and type (see Appendix C12)followed by the document reference against which the goods have been examplefor goods on an ATA carnet you would enter Z-955- (followed by the ATAcarnet number).Box 44:Additional Information, enter:,the appropriate Additional Information code (see Appendix C9),,Document Status code (see Appendix C10) and Document/Certificate Code (seeAppendix C11).5 Additional documentsThe relevant formal Customs declaration form (excluding C88), if Security required 7 Additional informationGoods must be declared electronically using CHIEF format IECR (insert export clearancerequest), so that the consignment can be processed and released under Pre-export action 9 Post-export action 10 VAT 11 NotesUseful contact details:-General Customs (including NES enquiries) -VAT, Excise & Customs Helpline Phone:0300 200 3700-NES Helpdesk Phone: 03000 582 418 email: : 00 0421 Goods coveredC21 Customs clearance requestfor non EU goods travelling en route via the UK or nonEU goods removed from a Temporary Storage facility:-For direct exit from UK outside the EU-Departing the UK under NCTS Transit procedures for onward movement to anotherEU Member State-Departing the UK under NCTS Transit procedures for onward movement to anotherEU Member State for exit from the If the goods will exit the EU from an another EU Member State and an ExitSummary Declaration (EXS) is required, CPC 10 00 046 should be made unless:-the NCTS declaration contains the exit summary declaration data; Tariff Vol 311 22PPSysBRev PageLayout: CEX002 [O] Page: 23 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 1-the office of destination is also the customs office of exit or the office of destinationis outside the declaration is required on the NCTS for all goods to be moved under Community/common transit or TIR unless simplified procedures for air, sea or rail are Notice216 at CCS-UK Status of goodsT1 goods not in free Specific fields on the declarationBox 6 goods enter 1 (with the exception of licensed goods)Box 40previous document enter Z followed by the document type code (see AppendixC12) followed by the document 44 If departing the UK under NCTS Transit procedures enter AI code TRANS .5 Additional documents 6 Security requiredFor goods moving under NCTS Transit the normal guarantee requirements for the transitprocedure concerned Additional informationDeclaration should be in the format IECR (Insert export clearance request).8 Pre-export action 9 Post-export action 10 VAT 11 NotesUseful contact details:-General Customs (including NES enquiries) VAT, Excise & Customs Helpline Phone:0300 200 3700-NES Helpdesk Phone: 03000 582 418 email: Transit the NCTS helpdesk at the CCTO, Harwich Monday to Friday 08:00 17:00Tel:603000 322 70957email: : 00 0431 Goods coveredC21 Clearance request for EU goods from another EU country (under cover of a SAD Copy3 or ECS equivalent document), being exported outside the EU via the UK. Use of thisfacility is essential for movements through inventory-linked Notice216 - Customs procedures at CCS-UK Status of goodsT2 - Goods in free circulation and not subject to any other regime Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 24 Processed: 10-04-2018 10:13:39 Job: TARIFC Unit: PG11Volume 3Appendix E 14 Specific fields on the declarationBox 11st sub division:, EX for export outside the EU; or,EU for export to an EFTA country2nd sub division: enter code 2 - ConsignorIf the Consignor has a UK EORI this is to be quoted. If not enter:,Private individuals can use GBPR where there is no commercial purpose involvedfor example household effects.,Box 30: Goods Location Code,Part 1 Enter GB,Part 2 - Enter from Appendix C2 the relevant goods location code for where thegoods are available for examination,Part 3 Only to be completed at locations where computerised inventorysystems are based on the use of transit shed identity codes (See appendix C4).5 Additional documentsSAD Copy 3 or ECS equivalent form (EAD) from Other Member State (OMS) Office of Exportfor endorsement by the UK Office of Exit (ECS Helpdesk Central Community Transit Office).6 Security required 7 Additional informationDeclaration should be in the CHIEF format IECR (Input export clearance request).8 Pre-export action 9 Post-export actionEAD (Export Accompanying Document) - with a Movement Reference Number (MRN) - tobe forwarded using the FREEPOST service to the ECS Helpdesk, Harwich, clearly showingthe NES C21 entry reference VATEAD (Export Accompanying Document) - without a Movement Reference Number (MRN) -must be endorsed by the ECS Helpdesk in NotesUseful contact details:-General Customs (including NES enquiries) -VAT, Excise & Customs Helpline Phone:0300 200 3700-NES Helpdesk Phone: 03000 582 418 Email: : 00 0441. Goods CoveredCAP refund goods originally placed in control in another Member State, travelling undercover of a Control Copy T5, and exiting from the EU via the Notice8003. StatusCommunity Status Specific Fields in the declaration/notesBox 2 Consignor/Exporter must be completionBox 18: Identity of means of transport at departure must be 21: Nationality of active means of transport crossing the border must be 34a: Country of origin code for the original country of origin of the goods must 37: Customs Procedure Code 10 00 044 must be Additional documents requiredA certified Control Copy T5 must be presented to UK Tariff Vol 311 24PPSysBRev PageLayout: CEX002 [O] Page: 25 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 16. Security requiredIf licence securities are required these should be lodged with the payment agency of theoriginating Member State before completion of the declaration. Likewise for securities forexport charges if Additional information 8. VAT 9. Pre Entry ActionIt is important this request is lodged before export. Failure to do so prevents UK Customsfrom endorsing the Control Copy T5. This could result in non-payment of CAP exportrefund or forfeit of the licence Post Clearance ActionThe T5 must be endorsed by UK Customs and sent to the originating authority in theMember State of NotesIf a Copy 3 of the SAD is presented, the procedures are set out in CPC 10 00 SAD Harmonisation new additional information codes, document codes and statuscodes have been introduced which must be input to CHIEF. Form T5 enter N823. Refer toTariff Volume 3 Appendix C9, C10 and 00 0451. Goods CoveredIndirect export via the UK of EU goods from other Member States where theconsignmentvalue does not exceed 3000 CPC mustnotbe used for:,goods not in free circulation,goods covered by EU export licenses where export has to be certified in the goods are under cover of a SAD Copy 3 or ECS equivalent document from another EUcountry CPC10 00 043should be Notice 3. Status of GoodsT2 - Goods in free circulation and not subject to any other regime Specific Fields in the declaration/notes Box 1 on completion1st sub division: CO, EX or EU as appropriate2nd sub division: enter code 2 ConsignorIf the Consignor has a UK EORI this is to be quoted.,Private individuals can use GBPR where there is no commercial purpose involvedfor example household effects.,Box 6 Bulked goods enter 30: Goods Location CodePart 1 Enter GBPart 2 Enter from Appendix C2 the relevant goods location code for where the goods areavailable for examinationPart 3 Only to be completed at locations where computerised inventory systems arebased on the use of transit shed identity codes. See appendix 31 Enter goods description Bulked OMS goods Not subject to any furthercontrols . See Appendix C8 for appropriate package Additional documents required 6. Security required 7. Additional informationInformation declaration should be in the format Insert Export Clearance Request (IECR). Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 26 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 18. Pre-export action 9. Post Clearance Action 10. VAT 11. Notes CPC 10 00 0461. Goods CoveredThis CPC is for declarants making an Exit Summary Declaration (EXS) under ECS Safety andSecurity Notice2753. Status of Goods 4. Specific Fields in the declaration/notes-Box 2 Consignor TIDon completionIf the Consignor is based in the UK, use GB pre-fixed EORI the Consignor is based in another EU MS, use non-GB pre-fixed EORI numberandprovide full Consignor name and address detailsIf Consignor is not based in the EU and does not have an EORI number, the TID Field mustshow full Consignor name and address details-For intra-EU movements with a transhipment en route in a Third Country: Box 15a: Country of Despatch: Enter GBBox 17a: Country of Destination: Enter country code for EU Member State to which goodsare S13: Countries of Routing: Enter the country code(s) of the non EU transhipmentCountries where the transhipment within the UK of non-EU status goods, the Dispatch Country fieldshould show GB with the originating country code being shown in Box 2 along withConsignor following Safety and Security items must be provided where known: Box 44: The transport document reference S13: Countries of Routing CodesBox S27: UN Dangerous Goods code (UNDG) if S28: Seal NumberBox S29: Transport Charges Method of Payment Code (TCM)-Box 31 Goods descriptionUnless subject to an EU export declaration, all goods going to a country subject to EUsanctions where a licence has been issued by the Department of Business Innovation &Skills (BIS). The licence shall be declared in the format'country code('licence type('licence identifier(This information must be given in box 31 (goods description) as box 44 (documents)cannot be used within the IEXS Additional documents required 6. Security required Tariff Vol 311 26PPSysBRev PageLayout: CEX002 [O] Page: 27 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 17. Additional informationTransaction code is IEXSReduced Data sets:There are three specific circumstances where a reduced data set can be used for the EXSdeclaration. These are the only AI statements accepted under IEXS and should be declaredin Box 44 if the reduced data set is being entry code SPCIA-Postal and ExpressTable entry code SPCIB-Ship and Aircraft suppliesTable entry code SPCIE-AEOSanctionsUnless subject to an EU export declaration, an EXS will be required for all goods goingto or from Countries that are subject to EU sanctions. Please refer to the FCO websitefor details of countries subject to sanctions., VAT 9. Post Clearance Action 10. Notes 10 00 0511 Goods coveredThe export from the EU of:-Civil aircraft or parts of civil aircraft discharged of duty liability under Article 544(c)of EC Regulation 2454/93;-Spacecraft and parts of spacecraft discharged of duty liability under Article 544(d) ofEC Regulation 2454/932 Notice30013 Status of goods1st sub division: EX2nd sub division enter code D4 Specific fields on the declaration-Box 44 see Note 75 Additional documents-6 Security requiredIf stated in IPR authorisation7 Additional informationIn Box 44 of the SAD enter:-Document code C601-IPR authorisation number-Do not enter a document status code-Authorisation holders reference number as a GEN 45 AI statement if the full name and address of the supervising Customs Office as a SPOFFStatement-Enter IP/S goods as a 10200 AI Statement-Details of security if required-enter the appropriate RFS code from Appendix C108 Pre-export action 9 Post-export action 10 VAT 11 NotesNo preference documents can be issued in respect of these Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 28 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 110 00 052 ExportationFOR USE ON FORM C21 AT ALL LOCATIONS WITH COMPUTERISED INVENTORY LINK1. Goods CoveredGoods exported or re-exported on an ATA Status of Goods 4. Specific Fields on the declarationBox 1: 1st sub division: EX or EU as appropriate 2nd sub division: enter code 30: Goods Location CodePart 1 Enter GBPart 2 Enter from Appendix C2 the relevant goods location code for where the goods areavailable for examinationPart 3 Only to be completed at locations where computerised inventory systems arebased on the use of transit shed identity codes. See Appendix 40: previous document - enter the document class code and type (see Appendix C12)followed by the document reference against which the goods have been examplefor goods on an ATA carnet you would enter Z-955- (followed bythe ATA carnet number).Box 44: Additional information, enter:The appropriate Additional Information code IRQ02 (to request endorsement of the ATAcarnet by UK customs (see Appendix C9).Document Status code AI code (see Appendix C10) and Document/Certificate Code AC (seeAppendix C11).Document code N955 to identify an ATA Additional documentsThe signed ATA Carnetmustbe Security requiredSecurity is provided for under the ATA carnet by the issuing association and internationalchain of guaranteeing associations7. Additional information 8. Pre-export action 9. Post-export actionThe officer at the port/airportmustforward the detached exportation (yellow) or re-exportation voucher (white) from the ATA carnet promptly to the: National Carnet UnitRalli Quays, Stanley Street, Salford M60 9HL 03000 579 VAT 11. NotesUseful contact details:General Customs (including NES enquiries) - VAT, Excise & Customs Helpline Phone: 0300200 00 053 Exportation1. Goods CoveredGoods exported or re-exported on an ATA carnet which need a CHIEF declaration becausea licence needs to be Status of Goods Tariff Vol 311 28PPSysBRev PageLayout: CEX002 [O] Page: 29 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 14. Specific Fields on the declarationBox 1: 1st sub division: EX or EU as appropriate 2nd sub division: enter code 30: Goods Location CodePart 1 Enter GBPart 2 Enter from Appendix C2 the relevant goods location code for where the goods areavailable for examinationBox 40: previous document - enter the document class code and type (see Appendix C12)followed by the document reference against which the goods have been formallydeclared. For ATA this is Z-955- (followed by the ATA carnet number).Box 44: Additional information, enter:The appropriate Additional Information code (see Appendix C9), Document Status code(see Appendix C10) and Document/Certificate Code (see Appendix C11). For ATA this is AIcode IRQ02 (to request endorsement of the ATA carnet by UK customs on export),document status code AC (to indicate the ATA carnet is being presented for certificationby customs), and document code N955 to identify an ATA Additional documentsThe ATA must be Security required 7. Additional informationGoods must be declared electronically using CHIEF format IEFD (insert export fullclearance), so that the consignment can be processed and released under Pre-export action 9. Post-export actionThe officer at the port/airportmustforward the detached yellow exportation or white re-exportation voucher from the ATA carnet promptly to the: National Carnet Unit RalliQuays, Stanley Street, Salford M60 9HL 03000 579 060 VAT 11. NotesUseful contact details:General Customs (including NES enquiries) - VAT, Excise & Customs Helpline Phone: 0300200 3700 - National Carnet Unit Tel: 03000 579 060Website: 00 0671. Goods CoveredFOR USE BY EXPRESS INDUSTRY NATIONAL EXPORT SYSTEM (NES) APPROVED MOUOPERATORS ONLYSDP Pre-shipment advice for free circulation goods being exported outside the EUunder the NES MOU procedure by authorised NES MOU operators, for goods:,less than 873 in value and,less than 1000kg and,not dutiable or CPC must notbe used for bulking of multi consignments shipped to multi consigneesunder standard NoticeMemorandum of Understanding arrangements require the express/fast parcel operator tofulfil specific roles and conditions set out by HMRC. Express/Fast parcel operators who areapproved CSE or SDP Operators and can fulfil the requirements set out in the MOU canapply by contacting the Express Industry Team in Cardiff on Tel: 03000 523 318 forfurther information and Status of GoodsT2 - goods in free circulation and not subject to any other regime controls4. Specific Fields in the declaration/notesFull details can be found in the data requirements provided to NES MOU approved completion5. Additional documents required 6. Security required Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 30 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 17. Additional informationThe MOU requires a pre-shipment declaration (IESP) to Pre-entry actionGoods to be presented to customs at approved locations. The authorised operator s systemholding the information on the goods to be subjected to the variable tests agreed with theauthorised operator under the MOU. Goods selected by the variable tests for customsexamination must be presented to customs in accordance with the authorised Post-export actionA supplementary declaration (IESD) must be made electronically to CHIEF using CPC 10 00007 within 14 calendar days of the goods departed message .10. VATDocumentary evidence of export is required to support VAT zero-rating. The UK suppliermust ensure that they obtain and keep official or commercial evidence for allconsignments. If evidence of export is not obtained within the specified period then thesupply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see Notice 00 0681. Goods CoveredFOR USE BY EXPRESS INDUSTRY NATIONAL EXPORT SYSTEM (NES) APPROVED MOUOPERATORS ONLYSDP Pre-shipment advice by authorised NES MOU operators for free circulation goodsbeing exported outside the EU that are:,classified as non-statistical (see Notice 275) and,not dutiable or CPCmust notbe used for bulking of multi consignments shipped to multi NoticeMemorandum of Understanding arrangements require the express/fast parcel operator tofulfil specific roles and conditions set out by HMRC. Express/Fast parcel operators who areapproved CSE or SDP Operators and can fulfil the requirements set out in the MOU canapply by contacting the Express Industry Team in Cardiff on Tel: 03000 523 318 forfurther information and Status of goodsT2 - goods in free circulation and not subject to any other regime Specific Fields in the declaration/notesFull details can be found in the data requirements provided to NES MOU approved completion5. Additional documents 6. Security required 7. Additional informationThe MOU requires input of a pre-shipment declaration (IESP) to Pre-entry actionGoods to be presented to customs at approved locations. The authorised operator s systemholding the information on the goods to be subjected to the variable tests agreed with theauthorised operator under the MOU. Goods selected by the variable tests for customsexamination must be presented to customs in accordance with the authorised Post export actionA supplementary declaration (IESD) must be made electronically to CHIEF using CPC 10 00008 within 14 calendar days of the goods departed message . evidence of export is required to support a claim to VAT zero-rating. The UKsupplier must ensure that they obtain and keep official or commercial evidence for allconsignments. If evidence of export is not obtained within the specified period then thesupply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see Notice NotesUseful contact details:-General Customs (including NES enquiries) -VAT, Excise & Customs Helpline Phone:0300 200 3700-NES Helpdesk Phone: 03000 582 418 Email: : Tariff Vol 311 30PPSysBRev PageLayout: CEX002 [O] Page: 31 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 110 00 0691. Goods CoveredFOR USE BY EXPRESS INDUSTRY NATIONAL EXPORT SYSTEM (NES) APPROVED MOUOPERATORS ONLYSDP Pre-shipment advice by authorisedSDP NES MOU operatorsfor free circulation goodsbeing exported outside the EU that are:,more than 873 but less than 2000 in value,less than 1000kg; and,not dutiable or restrictedThis CPCmust notbe used for bulking of multi consignments shipped to multi consigneesunder standard NoticeMemorandum of Understanding arrangements require the express/fast parcel operator tofulfil specific roles and conditions set out by HMRC. Express/Fast parcel operators who areapproved CSE or SDP Operators and can fulfil the requirements set out in the MOU canapply by contacting the Express Industry Team in Cardiff on Tel: 03000 523 318 forfurther information and Status of goodsT2 - goods in free circulation and not subject to any other regime controls4. Specific Fields in the declaration/notesFull details can be found in the data requirements provided to NES MOU approved completion5. Additional documents 6. Security required 7. Additional informationThe MOU requires input of a pre-shipment declaration (IESP) to CHIEF8. Pre-entry actionGoods to be presented to customs at approved locations. The authorised operator s systemholding the information on the goods to be subjected to the variable tests agreed with theauthorised operator under the MOU. Goods selected by the variable tests for customsexamination must be presented to customs in accordance with the authorised Post export actionA supplementary declaration (IESD) must be made electronically to CHIEF usingCPC 10 00009within 14 calendar days of the goods departed message .10. VATDocumentary evidence of export is required to support VAT zero-rating. The UK suppliermust ensure that they obtain and keep official or commercial evidence for allconsignments. If evidence of export is not obtained within the specified period then thesupply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see Notice NotesUseful contact details:-General Customs (including NES enquiries) - VAT, Excise & Customs Helpline Phone:0300 200 Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 32 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 1-NES Helpdesk Phone: 03000 582 418 Email: : 00 0771. Goods CoveredFOR USE BY EXPRESS INDUSTRY NATIONAL EXPORT SYSTEM (NES) APPROVED MOUOPERATORS ONLYPre-shipmentC21 clearance request by authorisedNES CSE MOU operatorsfor freecirculation goods being exported outside the EU that are:,less than 873 in value,less than 1000kg; and,not dutiable or restrictedThis CPCmust notbe used for bulking of multi consignments shipped to multi consigneesunder standard NoticeMemorandum of Understanding arrangements require the express/fast parcel operator tofulfil specific roles and conditions set out by HMRC. Express/Fast parcel operators who areapproved CSE or SDP Operators and can fulfil the requirements set out in the MOU canapply by contacting the Express Industry Team in Cardiff on Tel: 03000 523 318 forfurther information and Status of GoodsT2 - goods in free circulation and not subject to any other regime controls4. Specific Fields in the declaration/notesFull details can be found in the data requirements provided to NES MOU approved completionBox 22 Where the header value is over 100,000 a Currency of Invoice is required and itshould be declared as Additional documents required 6. Security required 7. Additional informationThe MOU does not require the input of a pre-shipment declaration however, to identifythe procedure for loaders and carriers, a pre-shipment C21 clearance request to CHIEF(IECR) will be required. The CPC must be included in the Pre-export actionGoods to be presented to customs at approved premises. The authorised operator s systemholding the information on the goods to be subjected to the variable tests agreed with theauthorised operator under the MOU. Goods selected by the variable tests for customsexamination must be presented to customs in accordance with the authorised Post export actionA supplementary declaration (IESD) must be made electronically to CHIEF usingCPC 10 00007within 14 calendar days of the goods departed message .10. VATDocumentary evidence of export is required to support VAT zero-rating. The UK suppliermust ensure that they obtain and keep official or commercial evidence for allconsignments. If evidence of export is not obtained within the specified period then thesupply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see Notice NotesUseful contact details:-General Customs (including NES enquiries) - VAT, Excise & Customs Helpline Phone:0845 010 9000-NES Helpdesk Phone: 03000 582 418 Email: : Tariff Vol 311 32PPSysBRev PageLayout: CEX002 [O] Page: 33 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 110 00 0781. Goods CoveredFOR USE BY EXPRESS INDUSTRY NATIONAL EXPORT SYSTEM (NES) APPROVED MOUOPERATORS ONLYPre-shipmentC21 clearance request by authorisedNES CSE MOU operatorsfor freecirculation goods being exported outside the EU of that are:,classified as non-statistical (see Notice 275) and,not dutiable or CPCmust notbe used for bulking of multi consignments shipped to multi consigneesunder standard NoticeMemorandum of Understanding arrangements require the express/fast parcel operator tofulfil specific roles and conditions set out by HMRC. Express/Fast parcel operators who areapproved CSE or SDP Operators and can fulfil the requirements set out in the MOU canapply by contacting the Express Industry Team in Cardiff on Tel: 03000 523 318 forfurther information and Status of GoodsT2 - goods in free circulation and not subject to any other regime controls4. Specific Fields in the declaration/notesFull details can be found in the data requirements provided to NES MOU approved completionBox 22- Where the header value is over 100,000 a Currency of Invoice is required and itshould be declared as Additional documents required 6. Security required 7. Additional informationThe MOU does not require the input of a pre-shipment declaration however, to identifythe procedure for loaders and carriers, a pre-shipment C21 clearance request to CHIEF(IECR) will be required. The CPC must be included in the Pre-export actionGoods to be presented to customs at approved premises. The authorised operator s systemholding the information on the goods to be subjected to the variable tests agreed with theauthorised operator under the MOU. Goods selected by the variable tests for customsexamination must be presented to customs in accordance with the authorised Post export actionA supplementary declaration (IESD) must be made electronically to CHIEF usingCPC 10 00008within 14 calendar days of the goods departed message .10. VATDocumentary evidence of export is required to support a claim to VAT zero-rating. The UKsupplier must ensure that they obtain and keep official or commercial evidence for allconsignments. If evidence of export is not obtained within the specified period then thesupply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see Notice NotesUseful contact details:-General Customs (including NES enquiries) - VAT, Excise & Customs Helpline Phone:0300 200 3700-NES Helpdesk Phone: 03000 582 418 Email: : 00 0791. Goods CoveredFOR USE BY EXPRESS INDUSTRY NATIONAL EXPORT SYSTEM (NES) APPROVED MOUOPERATORS ONLYPre-shipmentC21 clearance request by authorisedNES CSE MOU operatorsfor freecirculation goods being exported outside the EU that are:,more than 750 but less than 2000 in value,less than 1000kg; and,not dutiable or restrictedThis CPCmust notbe used for bulking of multi consignments shipped to multi consigneesunder standard Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 34 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 12. NoticeMemorandum of Understanding arrangements require the express/fast parcel operator tofulfil specific roles and conditions set out by HMRC. Express/Fast parcel operators who areapproved CSE or SDP Operators and can fulfil the requirements set out in the MOU canapply by contacting the Express Industry Team in Cardiff on Tel: 03000 523 318 forfurther information and Status of GoodsT2 - goods in free circulation and not subject to any other regime controls4. Specific Fields in the declaration/notesFull details can be found in the data requirements provided to NES MOU approved completionBox 22- Where the header value is over 100,000 a Currency of Invoice is required and itshould be declared as Additional documents requiredThe MOU does not require the input of a pre-shipment declaration however, to identifythe procedure for loaders and carriers, a pre-shipment C21 clearance request to CHIEF(IECR) will be required. The CPC must be included in the Security required 7. Additional information 8. Pre-export actionGoods to be presented to customs at approved premises. The authorised operator s systemholding the information on the goods to be subjected to the variable tests agreed with theauthorised operator under the MOU. Goods selected by the variable tests for customsexamination must be presented to customs in accordance with the authorised Post export actionA supplementary declaration (IESD) must be made electronically to CHIEF usingCPC 10 00009within 14 calendar days of the goods departed message .10. VATDocumentary evidence of export is required to support VAT zero-rating. The UK suppliermust ensure that they obtain and keep official or commercial evidence for allconsignments. If evidence of export is not obtained within the specified period then thesupply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see Notice NotesUseful contact details:-General Customs (including NES enquiries) - VAT, Excise & Customs Helpline Phone:0300 200 3700-NES Helpdesk Phone: 03000 582 418 Email: : 00 0961. Goods CoveredPersonal effects exported from the UK outside the EU. This CPCmust notbe used for:-CAP goods-commercial goods-non EU goods on which all import charges have not been paidgoods subject to licensing, any other customs controls or CPC listed in App E3 of this Notice275 Customs export procedures3. Status of GoodsT2 goods in free circulation and not subject to any other regime Specific Fields on the declarationAdditional information and completion notes for other boxes on the declaration are givenin Volume 3 Part 1 of this TariffBox1 1st sub division enter:- CO for export to an EU Special Territory (see Tariff Volume 1 Part 2 Section 1),- EX for export outside the EU; Tariff Vol 311 34PPSysBRev PageLayout: CEX002 [O] Page: 35 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 1- EU for export to an EFTA country2nd sub division: enter code D .Box2 enter GBPR and the Full name and address of the private individual for all declarationsmade to this 14(1): Enter the code for representation:1 self representation2 direct representation3 indirect representationBox 17: Enter the code for thenon EUcountry of ultimate destination, see Appendix C1for Country CodesBox 29: Office of exit-Indirect Export-where export will be made via another EU country the Office of Exitin that EU country must be declared as the movement is required to be controlled bythe EU Export Control System (ECS).-If the goods are being exported via another EU country under a Single TransportContract(STC)leave Box 29 blank (in Box 44 an Additional Information (AI)statement must completed see below).-Direct export where goods are being exported outside the EU direct from the UKleave box 29 31: For each item declared enter a clear description of the goods. Include packagemarks, number and kind and any container numbers where 33: Fordirect exportfrom the UK or export under Single Transport Contract this canbe left , where box 29 forindirect exporthas been completed enter the CommodityCode to 8 digits of the goods being declared for export (see Volume 2 of the Tariff),further information about classifying goods is available in Notice 600 Classifying yourimports or exports).Box 40 (previous document Appendix C12 identifies the possible types of documentsand codes to be declared):-identify the relevant document and reference that provides an audit link to theconsignment. For example to identify a packing list enter:, Z (for previous document),followed by code 271 (for packing list),followed by the packing list reference eg 1234 the above components would beentered as Z-271-1234 Box 44: Additional Information-For export under a Single Transport Contract enter Additional Information (AI)statement STC99 (see Appendix C9).Box 46 statistical value see completion note in Volume 3 Part 15. Additional documentsAny licences or certificates required for goods being exported must be identified in Box 44using the appropriate:-licence/certificate codes indicated inAppendix C11; and-document status code indicated inAppendix C126. Security required 7. Additional information 8. Pre-export actionGoods must be presented to Customs at the office of export or other designated place. EUsafety and security legislation sets minimum time limits for goods to be presented toCustoms:-for deep sea containerised cargo, at latest 24 hours before the goods are loaded-for short sea containerised cargo, at latest 2 hours before leaving the port-for air traffic, at latest 30 minutes before departure from an airport-for rail and inland waters traffic, at latest 2 hours before departure-for road traffic, at latest 1 hour before Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 36 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 1-All declarations must be submitted electronically to CHIEF using one of the followingroutes:-Community Systems Provider (CSP) - Indirect link to CHIEF through a CSP using yourown software or that provided by an independent software Email - via the internet, in the form of an email attachment. You will need topurchase commercial messaging software which translates the declaration sent toand the messages received from - via the interenet and the Government Gateway, using the NEWSWEBfacility. An export Declaration WEB form has been set up by HMRC which can be usedto submit information to CHIEF XML - via the internet and the Government Gateway, using the NES XML will need to purchase commercial messaging software to translate the messagessent to and from CHIEF. In addition a Government Gateway Digital Certificate isrequired for the CHIEF XML a paper Export Declaration (C88/ESS) may be submitted for input by HMRC(Customs Input Entry (CIE)). CIE declarations must be submitted to the National ClearanceHub (NCH) at Salford for processing If CIE entries are made they should be sent to NCH bye-mail, Fax or post to:HM Revenue & CustomsNational Clearance Hub (NCH)Customs HouseFurness QuaySALFORDM50 3ZZEmail: : 0800 496 0699If copies are emailed or faxed, originals should not be sent unless specifically requested byNCH. NCH will process CIE requests between and , Monday to Friday (excludingBank Holidays). If you have any queries about the clearance of an entry you have sent youcan phone the NCH on Tel 03000 588 Post-export action 10. VATThis CPC is restricted to private exportations where there is no commercial interest. iePersonal Effects. Export entries to this CPC cannot be used as official evidence for VAT zerorating as they are deemed NotesGoods imported into the EU are in free circulation in the EU if all import formalities havebeen completed and all duties, levies or equivalent charges have been paid and notrefunded. Goods originating in the EU are also in free contact details:-General Customs (including NES enquiries) VAT, Excise & Customs Helpline Phone:0300 200 3700-NES Helpdesk Phone: 03000 582 418 Email: : 00 0971. Goods CoveredFree circulationgoods (other than those of no statistical interest) being exported outsidethe EU that are:,less than 750 in value,weigh less than 1,000 Kgs; and,not dutiable or consignment must be to one final customer (as declared in box 8 of the declaration)and the total value of the single consignment mustnotexceed 750 in CPC mustnotbe used for bulking of multi consignments hipped to multi Notice275 Customs export Tariff Vol 311 36PPSysBRev PageLayout: CEX002 [O] Page: 37 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 13. Status of GoodsT2 goods in free circulation and not subject to any other regime controls4. Specific fields on the declarationAdditional information and completion notes for other boxes on the declaration are givenin Volume 3 Part 1:1st sub division enter:- CO for export to an EU Special Territory (see Tariff Volume 1 Part 2 Section 1)- EX for export outside the EU;- EU for export to an EFTA country2nd sub division: enter code D .Box 8: consignee: enter the full name and address of the person to whom the goods areto be deliveredBox 17: Enter the code for thenon EUcountry of ultimate destination, see Appendix C1for Country CodesBox 29: Office of exit-Indirect Export where export will be made via another EU country the Office of Exitin that EU country must be declared as the movement is required to be controlled bythe EU Export Control System (ECS).-If the goods are being exported via another EU country under a Single TransportContract(STC)leave Box 29 blank (in Box 44 an Additional Information (AI)statement must completed see below).-Direct export where goods are being exported outside the EU direct from the UKleave box 29 31: For each item declared enter a clear description of the goods. Include packagemarks, number and kind and any container numbers where 33: Fordirect exportfrom the UK or export under Single Transport Contract this maybe left , where box 29 forindirect exporthas been completed enter the CommodityCode to 8 digits of the goods being declared for export (see Volume 2 of the Tariff),further information about classifying goods is available in Notice 600 Classifying yourimports or exports).Box 40 (previous document Appendix C12 identifies the possible types of documentsand codes to be declared):-identify the relevant document and reference that provides an audit link to theconsignment. For example to identify a packing list enter:, Z (for previous document),followed by code 271 (for packing list),followed by the packing list reference eg 1234the above components would be entered as Z-271-1234 Box 44: Additional Information-For export under a Single Transport Contract enter Additional Information (AI)statement STC99 (see Appendix C9).Enter a Unique Consignment reference number (UCR), see Volume 3 Part 1 of this TariffBox 46 statistical value see completion note in Volume 3 Part 15. Additional documentsAny licences or certificates required for goods being exported must be identified in Box 44using the appropriate:-licence/certificate codes indicated inAppendix C11; and-document status code indicated inAppendix C126. Security required 7. Additional information Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 38 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 18. Pre-export actionGoods must be presented to Customs at the office of export or other designated place. EUsafety and security legislation sets minimum time limits for goods to be presented toCustoms:-for deep sea containerised cargo, at latest 24 hours before the goods are loaded-for short sea containerised cargo, at latest 2 hours before leaving the port-for air traffic, at latest 30 minutes before departure from an airport-for rail and inland waters traffic, at latest 2 hours before departure-for road traffic, at latest 1 hour before departure-All declarations must be submitted electronically to CHIEF using one of the followingroutes:-Community Systems Provider (CSP) - Indirect link to CHIEF through a CSP using yourown software or that provided by an independent software Email - via the internet, in the form of an email attachment. You will need topurchase commercial messaging software which translates the declaration sent toand the messages received from - via the interenet and the Government Gateway, using the NEWSWEBfacility. An export Declaration WEB form has been set up by HMRC which can be usedto submit information to CHIEF XML - via the internet and the Government Gateway, using the NES XML will need to purchase commercial messaging software to translate the messagessent to and from CHIEF. In addition a Government Gateway Digital Certificate isrequired for the CHIEF XML a paper Export Declaration (C88/ESS) may be submitted for input by HMRC(Customs Input Entry (CIE)). CIE declarations must be submitted to the National ClearanceHub (NCH) at Salford for processing If CIE entries are made they should be sent to NCH bye-mail, Fax or post to:HM Revenue & CustomsNational Clearance Hub (NCH)Customs HouseFurness QuaySALFORDM50 3ZZEmail: : 0800 496 0699If copies are emailed or faxed, originals should not be sent unless specifically requested byNCH. NCH will process CIE requests between and , Monday to Friday (excludingBank Holidays). If you have any queries about the clearance of an entry you have sent youcan phone the NCH on Tel 03000 588 Post-export action 10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. The UKsupplier must ensure that they obtain and keep official or commercial evidence for allconsignments. If evidence of export is not obtained within the specified time limit then thesupply must not be zero-rated. For Full details on VAT time limits for exports and zerorating see Notice imported into the EU are in free circulation in the EU if all import formalitieshave been completed and all duties, levies or equivalent charges have been paid and notrefunded. Goods originating in the EU are also in free Authorised MOU operatorsshould use CPC 10 00 067 / 10 00 077 and submitSupplementary declarations using CPC 10 00 contact details:-General Customs (including NES enquiries) -VAT, Excise & Customs Helpline Phone:0300 200 3700-NES Helpdesk Phone: 03000 582 418 Email: : Tariff Vol 311 38PPSysBRev PageLayout: CEX002 [O] Page: 39 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 110 00 0981. Goods Covered-Free circulation goods that are excluded from external trade statistics underCommission Regulation (EU) No 113/2010 Annex I (non-stat goods), being exportedoutside EU (see Notice 275 Section 14); or-free circulation goods being exported to the Channel Notice275 Customs export procedures3. Status of GoodsT2 goods in free circulation and not subject to any other regime controls4. Specific fields on the declarationBox1 1st sub division enter:- CO for export to an EU Special Territory (see Tariff Volume 1 Part 2 Section 1)- EX for export outside the EU; or- EU for export to an EFTA country2nd sub division: enter code 17: Enter the code for thenon EUcountry of ultimate destination, see Appendix C1for Country CodesBox 29: Office of exit-Indirect Export where export will be made via another EU country the Office of Exitin that EU country must be declared as the movement is required to be controlled bythe EU Export Control System (ECS).-If the goods are being exported via another EU country under a Single TransportContract(STC)leave Box 29 blank (in Box 44 an Additional Information (AI)statement must completed see below).-Direct export where goods are being exported outside the EU direct from the UKleave box 29 31: For each item declared enter a clear description of the goods. Include packagemarks, number and kind and any container numbers where 33: The Commodity Code to 8 digits of the goods being declared for export (seeVolume 2 of the Tariff), further information about classifying goods is available in Notice600 Classifying your imports or exports).Box 33: Fordirect exportfrom the UK or export under Single Transport Contract may beleft , where box 29 forindirect exporthas been completed enter the CommodityCode to 8 digits of the goods being declared for export (see Volume 2 of the Tariff),further information about classifying goods is available in Notice 600 Classifying yourimports or exports).Box 40 (previous document Appendix C12 identifies the possible types of documentsand codes to be declared):-identify the relevant document and reference that provides an audit link to theconsignment. For example to identify a packing list enter:, Z (for previous document),followed by code 271 (for packing list),followed by the packing list reference eg 1234the above components would be entered as Z-271-1234 5. Additional documentsAny licences or certificates required for goods being exported must be identified in Box 44using the appropriate:-licence/certificate codes indicated inAppendix C11; and-document status code indicated inAppendix C126. Security required 7. Additional information 8. Pre-export action 9. Post-export action Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 40 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 110. VATDocumentary evidence of export is required to support a claim to VAT zero rating. The UKsupplier must ensure that they obtain and keep official or commercial evidence for allconsignments. If evidence of export is not obtained within the specified time limit then thesupply must not be zero-rated. For Full details on VAT time limits for exports and zerorating see Notice 70311. imported into the EU are in free circulation in the EU if all import formalitieshave been completed and all duties, levies or equivalent charges have been paid and notrefunded. Goods originating in the EU are also in free goods being exported by Authorised SDP/CSE MOU operators should useCPC 10 00 068 for SDP / CPC 10 00 078 for CSE and use CPC 10 00 008 for theirsupplementary contact details:-General Customs (including NES enquiries) VAT, Excise & Customs Helpline Phone:0300 200 3700-NES Helpdesk Phone: 03000 582 418 Email: : 00 E511. Goods CoveredAnnex 1 CAP Goods (see notice 800 for list of Basic Products) exported using the Frontierprocedure or inland clearance (Customs Supervised Export) for which a refund is beingclaimed, subject to an export licence or advanced fixing Notice8003. Status of goodsForm T1 is required when goods are being exported to or via an EFTA country (for T5requirements, see 7 additional information , below). A T1 may also be needed if goods areshipped on a non-regular vessel which calls at another Community Specific Fields in the declaration/notesBox 2: Consignor/Exporter must be completionBox 18: Identity of means of transport at departure must be 21: Nationality of active means of transport crossing the border must be 29: The Office of Exit must be completed in accordance with the notes in Volume 3Part 34a: Country of origin code the code for the original country of origin of the goodsmust be 37: Customs Procedure Code 10 00 E51 must be 47e: Enter MOP%L5. Additional documents required-CAP licence if appropriate (may be paper version especially if issued by PayingAgencies in other Member States).-Licence for food aid Transit documentation as required. (See Appendix C11 for newSAD H document codes to be entered to CHIEF).6. Security requiredThe Rural Payments Agency (RPA) will notify you when licence securities are required andthese should be lodged with them before completion of the declaration. Likewise forsecurities for export charges if Additional informationAll the information required to calculate the amount of refund to be claimed, must beentered on the NES declaration at the time it is submitted to Customs. This will includequantity, full CN/ERN code, recipe code (where appropriate), etc. (See Part CAP ExportRefund Claims). There are specific arrangements for goods for food aid consignments. Youmay have to provide additional information and/or security and/or documentation to enter the CXR identifier code, as appropriate in the statement AI field. A list of thesecodes is given in Volume 3, Appendix Tariff Vol 311 40PPSysBRev PageLayout: CEX002 [O] Page: 41 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 19. Pre entry actionFull NES declaration to be made at time of export. SDP format cannot be used for goodsfalling within this CPC. Licence to be submitted where required. Ensure location is suitablefor CAP export. Contact Customs if in Post Clearance ActionNone11. NotesThis CPC is to be used ONLY where a more specific code for a particular CAP procedure orregime is not appropriate. However, if agricultural goods do not fulfil the criteria for thisCPC or any other more specific CAP CPC, the general export CPC, 10 00 001, should beused SAD Harmonisation new additional information codes, document codes and statuscodes have been introduced which must be input to T1 enter N821, form T5 enter N823, Export Licence enter X001. Refer to Volume 3Appendix C10, C11 and 00 E521. Goods CoveredAnnex 1 CAP Goods (see notice 800 for list of Basic Products) exported using the Frontierprocedure or inland clearance (Customs Supervised Export) for which a refund is beingclaimed not requiring an export licence or advanced fixing certificate :-Deliveries to member states armed forces stationed in non-member countries-Exports to the Island of Heligoland2. Notice8003. Status of goodsForm T1 is required when goods are being exported to or via an EFTA country (for T5requirements, see 7 additional information , below). A T1 may also be needed if goods areshipped on a non-regular vessel (delegated regulation 2015/2446 Article 119) that calls atanother Community Specific Fields in the declaration/notesBox 2: Consignor/Exporter must be completionBox 18: Identity of means of transport at departure must be 21: Nationality of active means of transport crossing the border must be 29: The Office of Exit must be completed in accordance with the notes in Volume 3Part 34a: Country of origin code the code for the original country of origin of the goodsmust be 37: Customs Procedure Code 10 00 E52 must be 47e: Enter MOP%L5. Additional documents requiredNational/Community Transit documentation as required. (See Appendix C11 for new SADH document codes to be entered to CHIEF)6. Security requiredThe Rural Payments Agency (RPA) will notify you when export charge securities arerequired and these should be lodged with them before completion of the Additional informationAll the information required to calculate the amount of refund to be claimed, must beentered on the NES declaration at the time it is submitted to Customs. This will includequantity, full CN/ERN code, recipe code (where appropriate), etc (see Part CAP ExportRefund Claims). You may have to provide additional information and/or security and/ordocumentation to the RPA. A T5 is required when you: Export goods via another Member State (including goods loaded on a regular vesselwhich calls at another Community port) or; Supply goods to an entitled destination within the EU;Please enter the CXR identifier code, as appropriate in the statement AI field. A list of thesecodes is given in Volume 3, Appendix VAT 9. Pre entry actionFull NES declaration to be made at time of export. SDP format cannot be used for goodsfalling within this CPC. Ensure location is suitable for CAP export. Contact Customs if Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 42 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 110. Post Clearance ActionNone11. NotesThis CPC is to be used ONLY where a more specific code for a particular CAP procedure orregime is not appropriate. However, if agricultural goods do not fulfil the criteria for thisCPC or any other more specific CAP CPC, the general export CPC, 10 00 001, should beused 00 E531. Goods CoveredAnnex 1 CAP Goods (see notice 800 for list of Basic Products) exported using the Frontierprocedure or inland clearance (Customs Supervised Export) for which a refund is beingclaimed, exported in small quantities not requiring an export licence below thequantities listed in regulation 376/08 annex III but above the quantities in article 10 of1276 Notice8003. Status of goodsForm T1 is required when goods are being exported to or via an EFTA country (for T5requirements, see 7 additional information , below). A T1 may also be needed if goods areshipped on a non-regular vessel that calls at another Community Specific Fields in the declaration/notesBox 2: Consignor/Exporter must be completionBox 18: Identity of means of transport at departure must be 21: Nationality of active means of transport crossing the border must be 29: The Office of Exit must be completed in accordance with the notes in Volume 3Part 34a: Country of origin code the code for the original country of origin of the goodsmust be 37: Customs Procedure Code 10 00 E53 must be 47e: Enter MOP%L5. Additional documents requiredNational/Community Transit documentation as required. (See Appendix C11 for new SADH document codes to be entered to CHIEF)6. Security requiredThe Rural Payments Agency (RPA), will notify you when securities for export charges arerequired and these should be lodged with them before completion of the Additional informationAll the information required to calculate the amount of refund to be claimed, must beentered on the NES declaration at the time it is submitted to Customs. This will includequantity, full CN/ERN code, recipe code (where appropriate), etc (see Part CAP ExportRefund Claims). You may have to provide additional information and/or security and/ordocumentation to the RPA. A T5 is required when you export goods via another MemberState (including goods loaded on a regular vessel that calls at another Community port).Please enter the CXR identifier code, as appropriate in the statement AI field. A list of thesecodes is given in Volume 3, Appendix VAT 9. Pre entry actionFull NES declaration to be made at time of export. SDP format cannot be used for goodsfalling within this CPC. Ensure location is suitable for CAP export. Contact Customs if Post Clearance ActionNone11. NotesThis CPC is to be used ONLY where a more specific code for a particular CAP procedure orregime is not appropriate. However, if agricultural goods do not fulfil the criteria for thisCPC or any other more specific CAP CPC, the general export CPC, 10 00 001, should beused Tariff Vol 311 42PPSysBRev PageLayout: CEX002 [O] Page: 43 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 110 00 E611. Goods CoveredNon Annex 1 CAP Goods (see notice 800) exported using the Frontier procedure or inlandclearance (Customs Supervised Export) for which a refund is being claimed subject to arefund Notice8003. Status of goodsForm T1 is required when goods are being exported to or via an EFTA country (for T5requirements, see 7 additional information , below). A T1 may also be needed if goods areshipped on a non-regular vessel that calls at another Community Specific Fields in the declaration/notesBox 2: Consignor/Exporter must be completionBox 18: Identity of means of transport at departure must be 21: Nationality of active means of transport crossing the border must be 29: The Office of Exit must be completed in accordance with the notes in Volume 3Part 34a: Country of origin code the code for the original country of origin of the goodsmust be 37: Customs Procedure Code 10 00 E61 must be 47e: Enter MOP%L5. Additional documents required-Licence for food aid Transit documentation as required. (See Appendix C11 for newSAD H document codes to be entered to CHIEF)6. Security requiredThe Rural Payments Agency (RPA) will notify you when refund certificate securities arerequired and these should be lodged with them before completion of the for securities for export charges if Additional informationAll the information required to calculate the amount of refund to be claimed, must beentered on the NES declaration at the time it is submitted to Customs. This will includequantity, full CN/ERN code, recipe code (where appropriate), etc (see Part CAP ExportRefund Claims). You may have to provide additional information and/or security and/ordocumentation to the RPA. A T5 is required when you export goods via another MemberState (including goods loaded on a regular vessel that calls at another Community port).Please enter the CXR identifier code, as appropriate in the statement AI field. A list of thesecodes is given in Volume 3, Appendix VAT 9. Pre entry actionFull NES declaration to be made at time of export. SDP format cannot be used for goodsfalling within this CPC. Ensure location is suitable for CAP export. Contact Customs if Post Clearance ActionNone11. NotesThis CPC is to be used ONLY where a more specific code for a particular CAP procedure orregime is not appropriate. However, if agricultural goods do not fulfil the criteria for thisCPC or any other more specific CAP CPC, the general export CPC, 10 00 001, should beused instead. This CPC is not to be used for whisky exported under the WERS 00 E621. Goods CoveredNon Annex 1 CAP Goods (see notice 800) exported under Frontier or Local ClearanceProcedures for which a refund is being claimed not requiring a refund certificate :-Deliveries to member states armed forces stationed in non-member countries-Exports to the Island of Heligoland-Most exports of food aid (but contact RPA for advice).2. Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 44 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 13. Status of goodsForm T1 is required when goods are being exported to or via an EFTA country (for T5requirements, see 7 additional information , below). A T1 may also be needed if goods areshipped on a non-regular vessel (delegated regulation 2015/2446 Article 119) that calls atanother Community Specific Fields in the declaration/notesBox 2: Consignor/Exporter must be completionBox 18: Identity of means of transport at departure must be 21: Nationality of active means of transport crossing the border must be 29: The Office of Exit must be completed in accordance with the notes in Volume 3Part 34a: Country of origin code the code for the original country of origin of the goodsmust be 37: Customs Procedure Code 10 00 E62 must be 47e: Enter MOP%L5. Additional documents required-Licence for food aid Transit documentation as required. (See Appendix C11 for newSAD H document codes to be entered to CHIEF)6. Security requiredThe Rural Payments Agency (RPA) will notify you when export charge securities arerequired and these should be lodged with them before completion of the Additional informationAll the information required to calculate the amount of refund to be claimed, must beentered on the NES declaration at the time it is submitted to Customs. This will includequantity, full CN/ERN code, recipe code (where appropriate), etc (see Part CAP ExportRefund Claims). You may have to provide additional information and/or security and/ordocumentation to the RPA. A T5 is required when you: export goods via another Member State (including goods loaded on a regular vesselthat calls at another Community port). supply goods to an entitled destination within the EUPlease enter the CXR identifier code, as appropriate in the statement AI field. A list of thesecodes is given in Volume 3, Appendix VAT 9. Pre entry actionFull NES declaration to be made at time of export. SDP format cannot be used for goodsfalling within this CPC. Ensure location is suitable for CAP export. Contact Customs if Post Clearance ActionNone11. NotesThis CPC is to be used ONLY where a more specific code for a particular CAP procedure orregime is not appropriate. However, if non Annex 1 CAP goods do not fulfil the criteria forthis CPC or any other more specific CAP CPC, the general export CPC, 10 00 001, should beused instead. This CPC is not to be used for whisky exported under the WERS SAD Harmonisation new additional information codes, document codes and statuscodes have been introduced which must be input to CHIEF. Form T1 enter N821, form T5enter N823. Refer to Tariff Volume 3 Appendix C9, C10 and 00 E631. Goods CoveredNon Annex 1 CAP Goods (see notice 800) exported under using the Frontier procedure orinland clearance (Customs Supervised Export) for which a refund is being claimed exportedwithout a refund certificate as part of the small exporters reserve (see RPA leaflet ET17section B).2. Notice8003. Status of goodsForm T1 is required when goods are being exported to or via an EFTA country (for T5requirements, see 7 additional information , below). A T1 may also be needed if goods areshipped on a non-regular vessel (delegated regulation 2015/2446 Article 119) that calls atanother Community Tariff Vol 311 44PPSysBRev PageLayout: CEX002 [O] Page: 45 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 14. Specific Fields in the declaration/notesBox 2: Consignor/Exporter must be completionBox 18: Identity of means of transport at departure must be 21: Nationality of active means of transport crossing the border must be 29: The Office of Exit must be completed in accordance with the notes in Volume 3Part 34a: Country of origin code the code for the original country of origin of the goodsmust be 37: Customs Procedure Code 10 00 E63 must be 47e: Enter MOP%L5. Additional documents required-Licence for food aid Transit documentation as required. (See Appendix C11 for newSAD H document codes to be entered to CHIEF)6. Security requiredThe Rural Payments Agency (RPA) will notify you when securities for export charges arerequired and these should be lodged with them before completion of the Additional informationAll the information required to calculate the amount of refund to be claimed, must beentered on the NES declaration at the time it is submitted to Customs. This will includequantity, full CN/ERN code, recipe code (where appropriate), etc (see Part CAP ExportRefund Claims). You may have to provide additional information and/or security and/ordocumentation to the RPA. A T5 is required when you: export goods via another Member State (including goods loaded on a regular vesselthat calls at another Community port). supply goods to an entitled destination within the enter the CXR identifier code, as appropriate in the statement AI field. A list of thesecodes is given in Volume 3, Appendix VAT 9. Pre entry actionFull NES declaration to be made at time of export. SDP format cannot be used for goodsfalling within this CPC. Licence to be submitted where required. Ensure location is suitablefor CAP export. Contact Customs if in Post Clearance ActionNone11. NotesThis CPC is to be used ONLY where a more specific code for a particular CAP procedure orregime is not appropriate. However, if agricultural goods do not fulfil the criteria for thisCPC or any other more specific CAP CPC, the general export CPC, 10 00 001, should beused instead. This CPC is not to be used for whisky exported under the WERS SAD Harmonisation new additional information codes, document codes and statuscodes have been introduced which must be input to CHIEF. Form T1 enter N821, form T5enter N823. Refer to Tariff Volume 3 Appendix C9, C10 and 00 E711. Goods CoveredAnnex 1 and Non Annex 1 CAP Goods (see notice 800) exported in small quantities usingthe Frontier procedure or inland clearance (Customs Supervised Export) that can bedisregarded for the calculation of minimum rates of checks (see article 2 using the Frontierprocedure or inland clearance)) for which a refund is being Notice8003. Status of goodsForm T1 is required when goods are being exported to or via an EFTA country (for T5requirements, see 7 additional information , below). A T1 may also be needed if goods areshipped on a non-regular vessel that calls at another Community Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 46 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 14. Specific Fields in the declaration/notesBox 2: Consignor/Exporter must be completionBox 18: Identity of means of transport at departure must be 21: Nationality of active means of transport crossing the border must be 29: The Office of Exit must be completed in accordance with the notes in Volume 3Part 34a: Country of origin code the code for the original country of origin of the goodsmust be 37: Customs Procedure Code 10 00 E71 must be 47e: Enter MOP%L5. Additional documents required-CAP licence if appropriate (may be paper version especially if issued by PayingAgencies in other Member States).-National/Community Transit documentation as required. (See Appendix C11 for newSAD H document codes to be entered to CHIEF)6. Security requiredThe Rural Payments Agency (RPA) will notify you when licence securities are required andthese should be lodged with them before completion of the declaration. Likewise forsecurities for export charges if Additional informationAll the information required to calculate the amount of refund to be claimed, must beentered on the NES declaration at the time it is submitted to Customs. This will includequantity, full CN/ERN code, recipe code (where appropriate), etc (see Part CAP ExportRefund Claims). There are specific arrangements for goods from intervention. You mayhave to provide additional information and/or security and/or documentation to the T5 is required when you: export goods via another Member State (including goods loaded on a regular vesselthat calls at another Community port). supply goods to an entitled destination within the enter the CXR identifier code, as appropriate in the statement AI field. A list of thesecodes is given in Volume 3, Appendix VAT 9. Pre entry actionFull NES declaration to be made at time of export. SDP format cannot be used for goodsfalling within this CPC. Licence to be submitted where required. Ensure location is suitablefor CAP export. Contact Customs if in Post Clearance ActionNone11. NotesThis CPC is to be used ONLY where a more specific code for a particular CAP procedure orregime is not appropriate. However, if agricultural goods do not fulfil the criteria for thisCPC or any other more specific CAP CPC, the general export CPC, 10 00 001, should beused instead. This CPC is not to be used for whisky exported under the WERS 00 F621. Goods CoveredCAP refund goods victualled to:1. Seagoing vessels and aircraft for consumption onboard serving international routes(including intra-EU;2. International Organisations established in the EU and listed by the RPA;3. Naval and auxiliary vessels, on the high seas, flying the flag of a Member State;4. Armed forces stationed in a Member State but not coming under its flag (includingAmerican PX stores); and5. Qualifying oil supplies can be made under either(A)the normal procedure (Full) or, if authorised,(B)the simplified procedure using a supplementary declaration (SDE).2. Notice800. See also the relevant RPA Notice to Status of goods Tariff Vol 311 46PPSysBRev PageLayout: CEX002 [O] Page: 47 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 14. Specific Fields in the declaration/notes A. Box 2(a):The Consignor/Exporter must be completionBox 18:The identity of the means of transport atdeparture must be 21:The identity and nationality of active means oftransport crossing the border must be 34(a):Country of origin code, the code for theoriginal country of origin of the goods must be 44:See Additional Information 47(e):Method of payment L must be of the aggregated nature of this procedure a supplementary declarationmessage is used. Consequently, many fields can only be completed with nominal data, asshown declaration is to be submitted for each calendar month, unless the victuallingoperations include (i) both T5 and non-T5 movements and/or (ii) more than one Q destination code. For (i) two declarations (T5 and non-T5) must be submitted and for (ii)one for each Q code must be submitted. Each item on the declaration must showaggregated totals for the month. The acceptance date must be the last day of the monthin question 30/06/2007 for the month of 6:The number of lines completed on the schedulemust be 8:For various consignees AI code 00200 mustbe entered in each of the Name, Street, City andPostcode fields. For the country enter the appropriate Q destination code (see Appendix C9).Box 17(a):The appropriate Q destination code mustbe entered Enter (see Appendix C9).Box 25:The code relating to where the first supplies were made, 1 if supplied to aship or 4 if supplied to an 34(a):Country of origin code, the code for the original country of origin of the goodsmust be 44:The claim type must be 16 . See also Additional Information 47e:Method of payment L must be Additional documents requiredPossible T5 or NATO Form 302 and any others that maybe required by the RPA. SeeAppendix Security requiredAs required by the Additional informationPlease enter the appropriate document codes and AI statements relevant to this CAPdeclaration including the CXR identifier code. Refer to section and Appendices C5 &C9 the information required to calculate the amount of refund to be claimed, must beentered on the NES declaration at the time it is submitted to Customs. This will includequantity, full CN/ERN code, recipe code (where appropriate) may have to provide additional information and/or documentation to the T5 is required when you export goods via another Member State (including goodsloaded on a regular vessel which calls at another Community port).8. VATDocumentary evidence of export is required to support a claim to VAT zero-rating. The UKsupplier must ensure that they obtain and keep official or commercial evidence for allconsignments. If evidence of export is not obtained within the specific time limit then thesupply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see Notice Pre entry actionEnsure location is suitable for CAP export. Contact Customs if in required by the RPA and the terms of your Post Clearance Action Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 48 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 111. NotesThis CPC should not be used for declarations of CAP goods being entered into or removedfrom a victualling warehouse. Such declarations are proper to CPCs 10 00 F63 and 10 destined for International Organisations and UK forces outside the EU should usethe standard CAP export procedures and already approved traders can use this facility therefore you must apply forapproval before supplying any goods under the simplified procedure. The supplementarydeclarations submitted under this procedure:-must be made to CHIEF electronically, and-are for CAP refund purposes only and are not a formal Customs 00 F631. Goods CoveredCAP refund goods being entered under inland clearance (Customs Supervised Export) intoan approved victualling warehouse with a view to victualling:1. Seagoing vessels and aircraft for consumption onboard serving international routes(including intra-EU;2. Qualifying oil Notice800. See also the relevant RPA Notice to Status of goods 4. Specific Fields in the declaration/notes Box 2:The Consignor/Exporter must be completionBox 17(a):Enter the Member State where the warehouse is 34(a):Country of origin code, the code for the original country of origin must 44:In the AI statement field enter either CXR 06 or 09 as appropriate. See alsoAdditional Information 47(e):Method of payment L must be Additional documents requiredPossible T5 and any others that maybe required by the RPA. See Appendix Security requiredAs required by the Additional informationPlease enter the appropriate document codes and AI statements relevant to this CAPdeclaration including the CXR identifier code. Refer to section and Appendices C5 &C9 the information required to calculate the amount of refund to be claimed must beentered on the NES declaration at the time it is submitted to Customs. This will includequantity, full CN/ERN code, recipe code (where appropriate) may have to provide additional information and/or documentation to the T5 is required when you place goods in a victualling warehouse in another MemberState (including goods loaded on a regular vessel which calls at another Community port).8. VATDocumentary evidence of export is required to support a claim to VAT zero-rating. The UKsupplier must ensure that they obtain and keep official or commercial evidence for allconsignments. If evidence of export is not obtained within the specific time limit then thesupply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see Notice Pre entry actionAs required by the RPA and the terms of your Post Clearance Action 11. NotesIf using this CPC then removals from the victualling warehouse must be made using 10 CPC cannot be used for victualling under the simplified warehouses must be approved before they can accept must be provided to show that the goods have been placed into a victuallingwarehouse within 30 days of acceptance of the Tariff Vol 311 48PPSysBRev PageLayout: CEX002 [O] Page: 49 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 110 00 F641. Goods CoveredCAP goods, on which a refund has already been claimed, being removed from an approvedvictualling warehouse for the victualling of:1. Seagoing vessels and aircraft for consumption onboard serving international routes(including intra-EU;2. Qualifying oil Notice800. See also the relevant RPA Notice to Status of goods-4. Specific Fields in the declaration/notes Box 2:The Consignor/Exporter must be completionBox 34(a):Country of origin code, the code for the original country of origin must Additional documents requiredPossible T5 and any others that maybe required by the RPA. See Appendix Security required 7. Additional informationA T5 is required when you load goods in another Member State (including goods loadedon a regular vessel which calls at another Community port).8. VATDocumentary evidence of export is required to support a claim to VAT zero-rating. The UKsupplier must ensure that they obtain and keep official or commercial evidence for allconsignments. If evidence of export is not obtained within the specific time limit then thesupply must not be zero-rated. For full details on VAT time limits for exports and zero-rating see Notice Pre entry action 10. Post Clearance Action 11. NotesThis CPC should only be used if the goods were entered into an approved victuallingwarehouse using 10 00 07 0011. Goods CoveredUK produced whisk(e)y consigned to a non-EU country via another Member Notice1973. Status of the 1 enter code EX followed by A or D as Additional specific fields on the exportBox 29: The Office of Exit must be completed in accordance with the notes in Volume 3declaration for completionPart 31 warehouse stock record reference numbers should be 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedure unless Vol. 2 or the tariff indicated that the additional 4 digits 40 must show the ARC number from the e-AD (See Notice 197 section forfurther details)5. Additional documents requiredThese duty suspended movements start at the tax warehouse of dispatch in the UK andmust be under the cover of an copy T56. Security requiredFinancial security is mandatory. For movements under an eAD, detail of the movementguarantee is shown on field 11 of the Additional informationThis CPC can ONLY be used for INDIRECT export of excise goods in duty Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 50 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 18. Pre-export ActionThe eAD must be cross referenced to the export declaration by entering ARC into box 40of the export 40 has three fields, which are to be completed as follows:-Field 1 Z should be entered-Field 2 AAD should be entered when moving under an eAD and FAD whenmoving under the fallback procedure (App C12 of Part 3 of the tariff refers)-Field 3 the ARC should be entered in full 12GB12345678912345671).-Note: for exports started under fallback procedures, Field 3 must contain the LRNinstead of the ARC. The LRN must be 20 characters or less. If EMCS becomesavailable before the goods have been released to the export procedure, Box 40 ofthe export declaration should be amended to show the full Post export Discharge of the movement will be achieved when the dispatching warehouse keeperhas received a report of export issued by HMRC via the EMCS. Guarantors should be awarethat until the movement is discharged their liability for the excise duty remains VATDocumentary evidence of export is required to support a claim to VAT zero-rating. The UKsupplier must ensure that they obtain and keep official or commercial evidence for evidence of export is not obtained within the specified period then the supply must notbe zero rated. For full details on VAT time limits for exports and zero-rating see Notes 10 07 0021. Goods CoveredAny excise goods (other than UK produced) removed from an excise warehouse for exportto non-EU country and/or special territories of the Notice1973. Status of the 1 enter 1st subdivision. CO for export to an EU Special Territory (see Tariff Volume 1 Part 2 Section 1), EX for export outside the EU; or EU for export to an EFTA country2nd subdivisionA or D as Additional specific fields on the exportBox 29 must be completed for indirect for completionBox 31 warehouse stock record reference numbers should be 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedure unless Vol. 2 or the tariff indicated that the additional 4 digits 40 must show the ARC number from the e-AD (See Notice 197 section forfurther details)5. Additional documents requiredThese duty suspended movements start at the tax warehouse of dispatch in the UK andmust be under the cover of an eAD or simplified documentation if allowed for directexports. (Regulation 63A of the Excise Goods (Holding, Movement and Duty Point)Regulations 2010 (as amended) Security requiredFinancial security is mandatory. For movements under an eAD, detail of the movementguarantee is shown on field 11 of the direct exports using simplified documentation as allowed under Reg 63A (see part 5above) the guarantee details must be shown in box 44 of the export Additional information Tariff Vol 311 50PPSysBRev PageLayout: CEX002 [O] Page: 51 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 18. Pre-export ActionThe eAD must be cross referenced to the export declaration by entering ARC into box 40of the export 40 has three fields, which are to be completed as follows:-Field 1 Z should be entered-Field 2 AAD should be entered when moving under an eAD and FAD whenmoving under the fallback procedure (App C12 of Part 3 of the tariff refers)-Field 3 the ARC should be entered in full 12GB12345678912345671).-Note: for exports started under fallback procedures, Field 3 must contain the LRNinstead of the ARC. The LRN must be 20 characters or less. If EMCS becomesavailable before the goods have been released to the export procedure, Box 40 ofthe export declaration should be amended to show the full Post export For movements under an eAD, discharge of the movement will be achieved when thedispatching warehouse keeper has received a report of export issued by HMRC via theEMCS For DIRECT exports using simplified movements (see points 5 and 6 above) themovement is discharged when the dispatching warehouse keeper holds commercialevidence of exports showing ICS code should be aware that until the movement is discharged their liability for theexcise duty remains VATDocumentary evidence of export is required to support a claim to VAT zero-rating. The UKsupplier must ensure that they obtain and keep official or commercial evidence for evidence of export is not obtained within the specified period then the supply must notbe zero rated. For full details on VAT time limits for exports and zero-rating see Notes 10 07 0061. Goods CoveredExportation of Denatured Alcohol and UK-produced beer, wine, made-wine, cider andperry, ex licenced or registered Notice162, 163, 197, 226 & 4733. Status of the 1 enter code EX followed by A or D as Additional specific fields on the exportBox 29 must be completed for indirect for completionBox 31 warehouse stock record reference numbers should be 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedure unless Vol. 2 or the tariff indicated that the additional 4 digits 40 must show the ARC number from the e-AD (See Notice 197 section forfurther details)5. Additional documents requiredThese duty suspended movements start at the tax warehouse of dispatch in the UK andmust be under the cover of an eAD or simplified documentation if allowed for directexports. (Regulation 63A of the Excise Goods (Holding, Movement and Duty Point)Regulations 2010 (as amended) Security requiredFinancial security is mandatory. For movements under an eAD, detail of the movementguarantee is shown on field 11 of the direct exports using simplified documentation as allowed under Reg 63A (see part 5above) the guarantee details must be shown in box 44 of the export Additional information Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 52 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 18. Pre-export ActionThe eAD must be cross referenced to the export declaration by entering ARC into box 40of the export 40 has three fields, which are to be completed as follows:-Field 1 Z should be entered-Field 2 AAD should be entered when moving under an eAD and FAD whenmoving under the fallback procedure (App C12 of Part 3 of the tariff refers)-Field 3 the ARC should be entered in full 12GB12345678912345671).-Note: for exports started under fallback procedures, Field 3 must contain the LRNinstead of the ARC. The LRN must be 20 characters or less. If EMCS becomesavailable before the goods have been released to the export procedure, Box 40 ofthe export declaration should be amended to show the full Post export For movements under an eAD, discharge of the movement will be achieved when thedispatching warehouse keeper has received a report of export issued by HMRC via theEMCS For DIRECT exports using simplified movements (see points 5 and 6 above) themovement is discharged when the dispatching warehouse keeper holds commercialevidence of exports showing ICS code should be aware that until the movement is discharged their liability for theexcise duty remains VATDocumentary evidence of export is required to support a claim to VAT zero-rating. The UKsupplier must ensure that they obtain and keep official or commercial evidence for evidence of export is not obtained within the specified period then the supply must notbe zero rated. For full details on VAT time limits for exports and zero-rating see Notes 10 07 0141. Goods CoveredAny excise goods (UK and Community produced) removed in duty suspension from anexcise warehouse for export to non-EU countries and/or special territories of Notice179, 1973. Status of the 1 enter 1st subdivision. CO for export to an EU Special Territory (see Tariff Volume 1 Part 2 Section 1), EX for export outside the EU; or EU for export to an EFTA country2nd subdivisionA or D as Additional specific fields on the exportBox 29 must be completed for indirect for completionBox 31 warehouse stock record reference numbers should be 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedure unless Vol. 2 or the tariff indicated that the additional 4 digits 40 must show the ARC number from the e-AD (See Notice 197 section forfurther details)5. Additional documents requiredThese duty suspended movements start at the tax warehouse of dispatch in the UK andmust be under the cover of an eAD or simplified documentation if allowed for directexports. (Regulation 63A of the Excise Goods (Holding, Movement and Duty Point)Regulations 2010 (as amended) Security requiredFor both direct and indirect exports, financial security is mandatory. For movements underan eAD, details of the movement guarantee is shown on field 11 of the eAD. For simplifiedmovements (Regulation 63A of the Excise Goods (Holding, Movement and Duty Point)Regulations 2010 refers) the details of the movement guarantee must be shown on theexport declaration in box Tariff Vol 311 52PPSysBRev PageLayout: CEX002 [O] Page: 53 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 17. Additional informationThis CPC can ONLY be used for excise goods in duty Pre-export ActionThe eAD must be cross referenced to the export declaration by entering ARC into box 40of the export 40 has three fields, which are to be completed as follows:-Field 1 Z should be entered-Field 2 AAD should be entered when moving under an eAD and FAD whenmoving under the fallback procedure (App C12 of Part 3 of the tariff refers)-Field 3 the ARC should be entered in full 12GB12345678912345671).-Note: for exports started under fallback procedures, Field 3 must contain the LRNinstead of the ARC. The LRN must be 20 characters or less. If EMCS becomesavailable before the goods have been released to the export procedure, Box 40 ofthe export declaration should be amended to show the full Post export For movements under an eAD, discharge of the movement will be achieved when thedispatching warehouse keeper has received a report of export issued by HMRC via theEMCS For DIRECT exports using simplified movements (see points 5 and 6 above) themovement is discharged when the dispatching warehouse keeper holds commercialevidence of exports showing ICS code should be aware that until the movement is discharged their liability for theexcise duty remains VATDocumentary evidence of export is required to support a claim to VAT zero-rating. The UKsupplier must ensure that they obtain and keep official or commercial evidence for evidence of export is not obtained within the specified period then the supply must notbe zero rated. For full details on VAT time limits for exports and zero-rating see Notes 10 07 0151. Goods CoveredTobacco products (in free circulation) exported from Registered Tobacco Premises withoutpayment of tobacco products duty for export to non-EU countries and/or special territoriesof the Notice197, 4763. Status of the 1 enter 1st subdivision. CO for export to an EU Special Territory (see Tariff Volume 1 Part 2 Section 1), EX for export outside the EU; or EU for export to an EFTA country2nd subdivisionA or D as Additional specific fields on the exportBox 29 must be completed for indirect for completionBox 31 warehouse stock record reference numbers should be 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedure unless Vol. 2 or the tariff indicated that the additional 4 digits 40 must show the ARC number from the e-AD (See Notice 197 section forfurther details).5. Additional documents requiredThese duty suspended movements start at the tax warehouse of dispatch in the UK andmust be under the cover of an eAD or simplified documentation if allowed for directexports. (Regulation 63A of the Excise Goods (Holding, Movement and Duty Point)Regulations 2010 (as amended) Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 54 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 16. Security requiredFor both direct and indirect exports, financial security is mandatory. For movements underan eAD, details of the movement guarantee is shown on field 11 of the eAD. For simplifiedmovements (Regulation 63A of the Excise Goods (Holding, Movement and Duty Point)Regulations 2010 refers) the details of the movement guarantee must be shown on theexport declaration in box Additional informationThis CPC can ONLY be used for excise goods in duty Pre-export ActionThe eAD must be cross referenced to the export declaration by entering ARC into box 40of the export 40 has three fields, which are to be completed as follows:-Field 1 Z should be entered-Field 2 AAD should be entered when moving under an eAD and FAD whenmoving under the fallback procedure (App C12 of Part 3 of the tariff refers)-Field 3 the ARC should be entered in full 12GB12345678912345671).-Note: for exports started under fallback procedures, Field 3 must contain the LRNinstead of the ARC. The LRN must be 20 characters or less. If EMCS becomesavailable before the goods have been released to the export procedure, Box 40 ofthe export declaration should be amended to show the full Post export For movements under an eAD, discharge of the movement will be achieved when thedispatching warehouse keeper has received a report of export issued by HMRC via theEMCS For DIRECT exports using simplified movements (see points 5 and 6 above) themovement is discharged when the dispatching warehouse keeper holds commercialevidence of exports showing ICS code should be aware that until the movement is discharged their liability for theexcise duty remains VATDocumentary evidence of export is required to support a claim to VAT zero-rating. The UKsupplier must ensure that they obtain and keep official or commercial evidence for evidence of export is not obtained within the specified period then the supply must notbe zero rated. For full details on VAT time limits for exports and zero-rating see Notes 10 07 E611. Goods CoveredNon Annex 1 Excise goods, national and community, removed from excise warehouse, forexport outside the Community or to eligible entitled destinations within the Community,using the Frontier procedure or inland clearance (Customs Supervised Export) where it isintended to claim CAP export refund and/or a CAP mandatory licence is CPC will mainly be used for exports of sweet liqueurs containing sugar or cream, orcertain other alcoholic drinks. However, other products may come within the remit of thisCPC from time to time if they become eligible for refund. Similarly, products may becomeineligible if refund is withdrawn on the basic ingredients. A full list of eligible products isavailable from the Rural Payments Agency (RPA), who will notify exporters of any other requirements for Non Annex 1 CAP goods exported using the frontier procedureor CSE can be found listed under CPC codes 10 00 E61 to 10 00 E71. They are alsoapplicable Notice197,275 and Status Of GoodsWhere goods are being exported indirectly to or via an EFTA Country entry to the CommonTransit (CT) system is required. Declaration to CT T1 status must be made using the NewComputerised Transit System (NCTS.). The CT Office of Departure should be the UK port ofexport or a linked location (for T5 requirements, see 7 additional information , below). AT1 may also be needed if goods are shipped on a non-regular vessel (see Regulation2454/93 article 313) which calls at another Community Tariff Vol 311 54PPSysBRev PageLayout: CEX002 [O] Page: 55 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 14. Specific Fields in the declaration/notesBox 2: Consignor/Exporter must be completionBox 18: Identity of means of transport at departure must be 21: Nationality of active means of transport crossing the border must be 34a: Country of origin code for the original country of origin of the goods must 37: Customs Procedure Code 10 07 E61 must be 47e: Enter MOP%LBox 49: Enter warehouse identification all details of the CAP refund claim in the appropriate boxes (See CAP ExportRefund Claims).5. Additional documents requiredRPA export licence details should be entered on the exports must be accompanied by a W8 from the warehouse to the UK port of exportunless CSE is being used. Indirect exports entered to CT must be accompanied by theTransit Accompanying Document (TAD) from the Office of Departure to the Office ofDestination. Indirect exports not under CT must be accompanied by an AAD from thewarehouse to the place of exit from the Security requiredSecurity is provided by an excise movement guarantee unless goods are entered to &travelling under CT when security will be provided by transit export is by CSE & direct, the movement guarantee details must be entered in Box44 as a GRNTR Additional Information Additional informationIf appropriate, Box 44 of the declaration should contain financial security details. Enter T5details as an N823 document code in Box 44, if goods are exported via another MemberState including goods loaded on a regular vessel that calls at another Community port).8. VAT 9. Pre Entry ActionNES declaration must be lodged prior to export (in accordance with the timescales agreedwith Customs at the place of export) to enable Customs to complete any required checksin accordance with Regulations 1308/13 and 1276/08. If this is not done, the goods willnotreceive export refund. Ensure location is suitable for CAP export. Contact Customs if Post Clearance Action 11. NotesThe goods are not eligible for Simplified Declaration Procedure (SDP). Whisky exportedunder the WERS scheme is not eligible to use this CPC as refund has already been CPC allows exporters withdrawing excise goods from warehouse to claim CAP Exportrefund simply and easily. It simplifies the procedure where goods have to satisfy theconditions of both regimes. CAP refund can be claimed without further action ordocumentation from the SAD Harmonisation additional information codes, document codes and status codeshave been introduced which must be input to CHIEF. Form T1 enter N821, form T5 enterN823. Export Licence enter X001. Refer to Tariff Volume 3 Appendix C9, C10 and 07 E621. Goods CoveredNon Annex 1 Excise goods, national and community, removed from excise warehouse, forexport outside the Community or to eligible entitled destinations within the Community,using the Frontier procedure or inland clearance (Customs Supervised Export) where it isintended to claim CAP export refund and a CAP export licence is not CPC will mainly be used for exports of sweet liqueurs containing sugar or cream, orcertain other alcoholic drinks. However, other products may come within the remit of thisCPC from time to time if they become eligible for refund. Similarly, products may becomeineligible if refund is withdrawn on the basic ingredients. A full list of eligible products isavailable from the Rural Payments Agency (RPA), who will notify exporters of any other requirements for Non Annex 1 CAP goods exported using the frontier procedureor CSE can be found listed under CPC codes 10 00 E61 to 10 00 E71. They are alsoapplicable Notice197, 275 and Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 56 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 13. Status Of GoodsWhere goods are being exported indirectly to or via an EFTA Country entry to the CommonTransit (CT) system is required. Declaration to CT T1 status must be made using the NewComputerised Transit System (NCTS.). The CT Office of Departure should be the UK port ofexport or a linked location (for T5 requirements, see 7 additional information , below). AT1 may also be needed if goods are shipped on a non-regular vessel which calls at anotherCommunity Specific Fields in the declaration/notesBox 2: Consignor/Exporter must be completionBox 18: Identity of means of transport at departure must be 21: Nationality of active means of transport crossing the border must be 34a: Country of origin code for the original country of origin of the goods must 37: Customs Procedure Code 10 07 E62 must be 47e: Enter MOP%LBox 49: Enter warehouse identification all details of the CAP refund claim in the appropriate boxes. (See CAP ExportRefund Claims)5. Additional documents requiredDirect exports must be accompanied by a W8 from the warehouse to the UK port of exportunless CSE is being used. Indirect exports entered to CT must be accompanied by theTransit Accompanying Document (TAD) from the Office of Departure to the Office ofDestination. Indirect exports not under CT must be accompanied by an AAD from thewarehouse to the place of exit from the Security requiredSecurity is provided by an excise movement guarantee unless goods are entered to &travelling under CT when security will be provided by transit export is by CSE & direct, the movement guarantee details must be entered in Box44 as a GRNTR Additional Information Additional informationIf appropriate, Box 44 of the declaration should contain financial security details Enter T5details as an N823 document code in Box 44, if goods are exported via another MemberState including goods loaded on a regular vessel that calls at another Community port).8. VAT 9. Pre Entry ActionNES declaration must be lodged prior to export (in accordance with the timescales agreedwith Customs at the place of export) to enable Customs to complete any required checksin accordance with Regulations 1308/13 and 1276/08. If this is not done, the goods willnotreceive export refund. Ensure location is suitable for CAP export. Contact Customs if Post Clearance Action 11. NotesThe goods are not eligible for Simplified Declaration Procedure (SDP). Whisky exportedunder the WERS scheme is not eligible to use this CPC as refund has already been CPC allows exporters withdrawing excise goods from warehouse to claim CAP Exportrefund simply and easily. It simplifies the procedure where goods have to satisfy theconditions of both regimes. CAP refund can be claimed without further action ordocumentation from the SAD Harmonisation additional information codes, document codes and status codeshave been introduced which must be input to CHIEF. Form T1 enter N821, form T5 enterN823. Refer to Tariff Volume 3 Appendix C9, C10 and Tariff Vol 311 56PPSysBRev PageLayout: CEX002 [O] Page: 57 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 110 07 E631. Goods CoveredNon Annex 1 Excise goods, national and community, removed from excise warehouse, forexport in small quantities as part of the small exporters reserve (see regulation 578/10and RPA leaflet ET17), outside the Community or to eligible entitled destinations withinthe Community, using theNES Frontier procedure or CSE (Customs Supervised Export)where it is intended to claim CAP export refund and a CAP export licence is not CPC will mainly be used for exports of sweet liqueurs containing sugar or cream, orcertain other alcoholic drinks. However, other products may come within the remit of thisCPC from time to time if they become eligible for refund. Similarly, products may becomeineligible if refund is withdrawn on the basic ingredients. A full list of eligible products isavailable from the Rural Payments Agency (RPA), who will notify exporters of any other requirements for Non Annex 1 CAP goods exported using the frontier procedureor CSE (Customs Supervised Export) can be found listed under CPC codes 10 00 E61 to 1000 E71. They are also applicable Notice197, 275 and Status Of GoodsWhere goods are being exported indirectly to or via an EFTA Country entry to the CommonTransit (CT) system is required. Declaration to CT T1 status must be made using the NewComputerised Transit System (NCTS.). The CT Office of Departure should be the UK port ofexport or a linked location (for T5 requirements, see 7 additional information , below). AT1 may also be needed if goods are shipped on a non-regular vessel which calls at anotherCommunity Specific Fields in the declaration/notesBox 2: Consignor/Exporter must be completionBox 18: Identity of means of transport at departure must be 21: Nationality of active means of transport crossing the border must be 34a: Country of origin code for the original country of origin of the goods must 37: Customs Procedure Code 10 07 E63 must be 47e: Enter MOP%LBox 49: Enter warehouse identification all details of the CAP refund claim in the appropriate boxes. (See CAP ExportRefund Claims)5. Additional documents requiredDirect exports must be accompanied by a W8 from the warehouse to the UK port of exportunless CSE is being used. Indirect exports entered to CT must be accompanied by theTransit Accompanying Document (TAD) from the Office of Departure to the Office ofDestination. Indirect exports not under CT must be accompanied by an AAD from thewarehouse to the place of exit from the Security requiredSecurity is provided by an excise movement guarantee unless goods are entered to &travelling under CT when security will be provided by transit export is by CSE & direct, the movement guarantee details must be entered in Box44 as a GRNTR Additional Information Additional informationIf appropriate, Box 44 of the declaration should contain financial security details Enter T5details as an N823 document code in Box 44, if goods are exported via another MemberState including goods loaded on a regular vessel that calls at another Community port).8. VAT 9. Pre Entry ActionNES declaration must be lodged prior to export (in accordance with the timescales agreedwith Customs at the place of export) to enable Customs to complete any required checksin accordance with Regulations 1308/13 and 1276/08. If this is not done, the goods willnotreceive export refund. Ensure location is suitable for CAP export. Contact Customs if Post Clearance Action Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 58 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 111. NotesThe goods are not eligible for Simplified Declaration Procedure (SDP). Whisky exportedunder the WERS scheme is not eligible to use this CPC as refund has already been CPC allows exporters withdrawing excise goods from warehouse to claim CAP Exportrefund simply and easily, where goods have to satisfy the conditions of both regimes. CAPrefund can be claimed without further action or documentation from the SAD Harmonisation additional information codes, document codes and status codeshave been introduced which must be input to CHIEF. Form T1 enter N821, form T5 enterN823. Refer to Tariff Volume 3 Appendix C9, C10 and 07 E711. Goods CoveredNon Annex 1 excise goods, national and community, removed from excise warehouse, forexport in small quantities outside the Community or to eligible entitled destinationswithin the Community, that can be disregarded for the calculation of the minimum rate ofchecks (article 10 of 1276/08 reg. 2090/2002) using theNES Frontier procedure orinland clearance (Customs Supervised Export)where it is intended to claim CAP exportrefund. This CPC will mainly be used for exports of sweet liqueurs containing sugar orcream, or certain other alcoholic drinks. However, other products may come within theremit of this CPC from time to time if they become eligible for refund. Similarly, productsmay become ineligible if refund is withdrawn on the basic ingredients. A full list of eligibleproducts is available from the Rural Payments Agency (RPA), who will notify exporters ofany other requirements for Non Annex 1 CAP goods exported using the frontier procedureor CSE can be found listed under CPC codes 10 00 E61 to 10 00 E71. They are alsoapplicable Notice197, 275 and Status Of GoodsWhere goods are being exported indirectly to or via an EFTA Country entry to the CommonTransit (CT) system is required. Declaration to CT T1 status must be made using the NewComputerised Transit System (NCTS.). The CT Office of Departure should be the UK port ofexport or a linked location (for T5 requirements, see 7 additional information , below). AT1 may also be needed if goods are shipped on a non-regular vessel which calls at anothercommunity Specific Fields in the declaration/notesBox 2: Consignor/Exporter must be completionBox 18: Identity of means of transport at departure must be 21: Nationality of active means of transport crossing the border must be 34a: Country of origin code for the original country of origin of the goods must 37: Customs Procedure Code 10 07 E71 must be 47e: Enter MOP%LBox 49: Enter warehouse identification all details of the CAP refund claim in the appropriate boxes. (See CAP ExportRefund Claims)5. Additional documents requiredDirect exports must be accompanied by a W8 from the warehouse to the UK port of exportunless CSE is being used. Indirect exports entered to CT must be accompanied by theTransit Accompanying Document (TAD) from the Office of Departure to the Office ofDestination. Indirect exports not under CT must be accompanied by an AAD from thewarehouse to the place of exit from the Security requiredSecurity is provided by an excise movement guarantee unless goods are entered to &travelling under CT when security will be provided by transit export is by CSE & direct, the movement guarantee details must be entered in Box44 as a GRNTR Additional Information Additional informationWhere export is direct AI statement GRNTR should be entered in box 44 then enter thefull name and address of the guarantor along with the waiver, or the guarantee T5 is required if goods are exported via another Member State (including goods loadedon a regular vessel that calls at another Community port).8. VAT Tariff Vol 311 58PPSysBRev PageLayout: CEX002 [O] Page: 59 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 19. Pre Entry ActionNES declaration must be lodged prior to export (in accordance with the timescales agreedwith Customs at the place of export) to enable Customs to complete any required checksin accordance with Regulations 1308/13 and 1276/08. If this is not done, the goods willnotreceive export refund. Ensure location is suitable for CAP export. Contact Customs if Post Clearance Action 11. NotesThe goods are not eligible for Simplified Declaration Procedure (SDP). Whisky exportedunder the WERS scheme is not eligible to use this CPC as refund has already been CPC allows exporters withdrawing excise goods from warehouse, to claim CAP exportrefund simply and easily where goods have to satisfy the conditions of both regimes. CAPrefund can be claimed without further action or documentation from the SAD Harmonisation additional information codes, document codes and status codeshave been introduced which must be input to CHIEF. Form T1 enter N821, form T5 enterN823. Refer to Tariff Volume 3 Appendix C9, C10 and 40 0001. Goods CoveredGoods held under end-use relief being exported2. Notice30013. Status of goods1st sub division: EX2nd sub division: enter code D4. Specific Fields in the declaration/notes Box 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedure5. Additional documents required 6. Security requiredSecurity is not normally required7. Additional informationInBox 44of the SAD enter the following;-Enter document code N990-End-Use authorisation number-Do not enter a document status holders reference number as a GEN 45 AI End-Use goods as a GEN 45 A1 Additional Information Code SPOFF followed by full name and address of thesupervising customs office-If agricultural goods are being exported enter AI code 303008. Pre-export actionWhere the full declaration procedure is used the goods must be pre entered9. Post Clearance Action 10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further details11. NotesFor Full declarations code A or D should be entered in box 1. For SupplementaryDeclarations where 10 40 002 or 10 40 001 was used to pre enter the goods use CPC 1040 Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 60 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 110 40 0011. Goods CoveredGoods held under end-use relief being exported as a means of discharging end-useliability eligible for export under SDP, by or on behalf of an approved NES operatorauthorised to use SDP. Supplementary declaration to be made under CPC 10 40 0032. Notice30013. Status of goods1st sub division: EX2nd sub division: enter codes C or F as appropriate4. Specific Fields in the declaration/noteson completionBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedure5. Additional documents required 6. Security requiredSecurity is not normally required7. Additional informationInBox 44of the SAD enter the following;-Document code N990-Do not enter a document status holders reference number as a GEN 45 AI statement if authorisation number-Declare the full name and address of the supervising Customs Office as a SPOFFStatement-Declare Simplified exportation with the number of the authorisation and the nameof the customs office of issue as a 30200 AI statement-8. Pre-export actionGoods to be presented to customs at the office of export or other designated place9. Post Clearance ActionSupplementary declaration to be submitted within 14 calendar days of the date ofdeparture of the export means of 40 0021. Goods CoveredGoods held under end-use relief being exported as a means of discharging end-useliability eligible for export under EIDR, by or on behalf of an approved NES operatorauthorised to use EIDR. Supplementary declaration to be made under CPC 10 40 0032. Notice30013. Status of goods1st sub division: EX2nd sub division: enter codes F4. Specific Fields in the declaration/notes Box 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedure5. Additional documents required 6. Security requiredSecurity is not normally Additional informationInBox 44of the SAD enter the following;-Enter document code N990-End-Use authorisation number-Do not enter a document status holders reference number as a GEN 45 AI End-Use goods as a GEN 45 A1 Tariff Vol 311 60PPSysBRev PageLayout: CEX002 [O] Page: 61 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 1-Declare the full name and address of the supervising Customs Office as a SPOFFStatement--Declare Simplified exportation with the number of the authorisation and the nameof the customs office of issue as a 30200 AI statement8. Pre-export actionGoods to be presented to customs at the office of export or other designated place9. Post Clearance ActionSupplementary declaration to be submitted within 14 calendar days of the date ofdeparture of the export means of transport10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further NotesThe pre and post shipment declarations for this procedure must be made to CHIEF. CPC 1040 002 is only to be entered on the pre shipment declaration. Supplementary declarationmust be made using CPC 10 40 003 and entering code Z in box 40 0031. Goods CoveredGoods held under end-use relief being exported as a means of discharging end-useliability-supplementary declaration when 10 40 001 or 10 40 002 has been used to preenter the Notice30013. Status of goods1st sub division: EX2nd sub division: enter codes Y or Z as appropriate4. Specific Fields in the declaration/notes Box 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedure5. Additional documents requiredIf entry has been made by SDP/ details of the previous entry should be entered in Box code X or Z, followed by document type CLE or ZZZ in the format EPU, Entry Numberand Security requiredSecurity is not normally required7. Additional informationInBox 44of the SAD enter the following;-Document Code N990-End-Use authorisation number-Do not enter a document status code-Authorisation holders reference number as a GEN 45 AI statement-Endorsement End-Use goods as a GEN 45 A1 Additional Information Code SPOFF followed by full name and address of thesupervising customs office-8. Pre-export action 9. Post Clearance Action 10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 62 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 111. NotesExportation should not be the normal method of discharging end-use liability unless thegoods are aircraft/aircraft parts or shipwork/continental shelf goods. Prior approval isrequired from the supervising office for the exportation of other end use goods. ForSupplementary Declarations where 10 40 002 was used to pre enter the goods, code Zshould be entered in box 1. If 10 40 001 was used to pre enter the goods, code Y shouldbe entered in box 40 0041. Goods CoveredA. Goods being exported after refusal by the importer because they;-are defective-do not comply with the contract under which they were imported; or-were damaged prior to customs clearanceB. Goods being exported which were in special situations at the time of importation2. Notice2663. Status of goods1st sub division: EX2nd sub division: enter codesA F,asappropriate4. Specific Fields in the declaration/noteson completion5. Additional documents requiredLicence, if appropriate6. Security required 7. Additional information 8. Pre-export actionComplete formC&E1179 and send to your nearest Frontiers & International Tradebusiness centre at least 48 hours before Post Clearance ActionQuote the NES export declaration reference in support of theC&E1179 claim. In Box 40of C88, enter code X or Z as appropriate followed by document type CLE or ZZZ in theformat EPU, Entry Number and VAT11. Notes10 40 0061. Goods coveredFree circulation goods exported from the EU under:-IP Prior import equivalence (IM/EX);2. Notice30013. Status of goods1st sub division: EX2nd sub division enter code A or D4. Specific Fields in the declaration/notes-Box 44 see Note 7on completion5. Additional documents required-IM/EX where the export of free circulation goods is being made at a different officeto the office where the import to IP was made, the export declaration must beaccompanied by an INF9 that was endorsed at import;6. Security requiredIf stated in IP Tariff Vol 311 62PPSysBRev PageLayout: CEX002 [O] Page: 63 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 17. Additional informationIn Box 44 of the SAD enter:-Document code C601-IP authorisation number-Do not enter a document status code-Authorisation holders reference number eg invoice/order number etc as a GEN 45 the full name and address of the supervising Customs Office as a SPOFFStatement-Enter IP/S goods as a 10200 AI Statement-Details of security if required-enter the appropriate RFS code from Appendix C10-Document code C610 and document status AC if you require an INF9 to be certified8. Pre-export action 9. Post-export action 10. VAT 11. NotesINF9 present the original and 2 copies with the export declaration. If satisfied, the Officeof Export will complete Boxes 12, 13 and 14 of the INF9. The Office of Export will retaincopies 1 and 2 and return the original to the declarant10 41 0001. Goods CoveredGoods held under Inward processing (drawback) being exported eligible for export underSDP, by or on behalf of an approved NES operator authorised to use SDP. Supplementarydeclaration to be made under CPC 10 41 0022. Notice3. Status of goods1st sub division: EX2nd sub division: enter codes C or F, as appropriate4. Specific Fields in the declaration/notesBox 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedure5. Additional documents required 6. Security requiredSecurity is not normally Additional information-In Box 44 of the SAD enter the following;-Document code C601-IP authorisation number-Do not enter a status holders reference number eg invoice/order number etc as a GEN 45 AIstatement if the full name and address of the supervising Customs Office as a IP/D goods as a 10400 AI Statement-Declare Simplified exportation with the number of the authorisation and the nameof the customs office of issue as a 30200 AI statement8. Pre-export actionGoods to be presented to customs at the office of export or other designated place9. Post Clearance ActionSupplementary declaration to be submitted within 14 calendar days of the date ofdeparture of the export means of transport10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 64 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 111. NotesThe pre and post shipment declarations for this procedure must be made to 1041 000 is only to be entered on the pre shipment declaration. Supplementary declarationmust be made using CPC 10 41 41 0011. Goods CoveredGoods held under Inward processing (drawback) being exported eligible for export underEIDR), by or on behalf of an approved NES operator authorised to use EIDR. Supplementarydeclaration to be made under CPC 10 41 0022. Notice3. Status of goods1st sub division: EX2nd sub division: enter codes C or F as appropriate4. Specific Fields in the declaration/notesBox 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedure5. Additional documents required 6. Security requiredSecurity is not normally Additional informationIn Box 44 of the SAD enter the following;-Enter document code C601-IP authorisation number-Do not enter a status code-Authorisation holders reference number eg invoice/order number etc as a GEN 45 the full name and address of the supervising Customs Office as a SPOFFStatement-Declare Simplified exportation with the number of the authorisation and the nameof the customs office of issue as a 30200 AI IP/D goods as a 10400 AI Statement8. Pre-export actionGoods to be presented to customs at the office of export or other designated place9. Post Clearance ActionSupplementary declaration to be submitted within 14 calendar days of the date ofdeparture of the export means of transport10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further details11. NotesThe pre and post shipment declarations for this procedure must be made to 1041 001 is only to be entered on the pre shipment declaration. Supplementary declarationmust be made using CPC 10 41 002 and entering code Z in box 41 0021. Goods CoveredSupplementary declaration for goods held under Inward Processing (drawback) beingexported where CPC 10 41 000 or 10 41 001 has been used to pre enter the goods2. Notice30013. Status of goods1st sub division: EX2nd sub division: enter codes Y or Z as appropriate4. Specific Fields in the declaration/notesBox 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Tariff Vol 311 64PPSysBRev PageLayout: CEX002 [O] Page: 65 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 15. Additional documents requiredIf entry has been made by SDP/ EIDR details of the previous entry should be entered inBox Security requiredSecurity is not normally Additional informationIn Box 44 of the SAD enter the following;-Document code C601-IP authorisation number-Do not enter a document status code-Authorisation holders reference number eg invoice/order number etc as a GEN 45 the full name and address of the supervising Customs Office as a SPOFFStatement-Enter IP/D goods as a 10400 AI Statement8. Pre-export action 9. Post Clearance Action 10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further details11. NotesIf 10 41 001 was used to pre enter the goods enter code Z in box 10 41 000 was used to pre enter the goods enter code Y in box 41 0031. Goods CoveredGoods held under Inward processing (drawback) being exported for which a claim forrepayment of duty will be made2. Notice30013. Status of goods1st sub division: EX2nd sub division: enter code D4. Specific Fields in the declaration/notesBox 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedure5. Additional documents requiredA copy of the export entry showing the declaration unique reference number (DUCR).6. Security requiredSecurity is not normally required7. Additional informationIn Box 44 of the SAD enter the following;-Document code C601-IP authorisation number-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 the full name and address of the supervising Customs Office as a SPOFFStatement-Declare IP/D goods as a 10400 AI Statement8. Pre-export action 9. Post Clearance Action 10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 66 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 111. NotesIf 10 40 000 or 10 40 001 was used to pre enter the goods use 10 40 002 to make thesupplementary 41 0041 Goods coveredFree circulation goods exported from the EU under equivalence (common stocking) withina IP drawback authorisation2 Notice30013 Status of goods1st Sub division: EX2nd Sub division: enter codes A or D as appropriate4 Specific fields on the declarationBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedure5 Additional documents 6 Security required 7 Additional informationIn Box 44 of the SAD enter the following;-Document code C601-IP authorisation number-Do not enter a document status code-Authorisation holders reference number eg invoice/order number etc as a GEN 45 the full name and address of the supervising Customs Office as a SPOFFStatement-Enter IP/D goods as a 10400 AI Statement8 Pre-export action 9 Post-export action 10 VAT 11 Notes 10 76 E511. Goods CoveredBoned meat of adult male animals eligible for Special Export Refund having previouslybeen placed in a customs warehouse under CPC 76 00 E51, and now being removed fromthe warehouse for Notice800, 30013. Status of goodsIn free circulation and having been placed under the customs warehousing Specific Fields in the declaration/notes-Box 30 fields 1 and 2 location of goods must be an approved SER Warehouseon completion-10 76 E51 must be entered in box 47e Method of payment%L-Box C9 RPA Claim type%15-In box 44, enter AI statement PFCLM then full entry number and date of declarationfor the entry made previously for these goods under CPC 76 00 E51-Warehouse ID must be entered in box 495. Additional documents required 6. Security required Tariff Vol 311 66PPSysBRev PageLayout: CEX002 [O] Page: 67 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 17. Additional informationA T5 is required when the goods are exported via another Member State, or sent to anentitled destination in the UK. Enter Document Code N823 in Box 448. Pre-export actionAn entry into warehouse for the same goods must have previously been made under CPC76 00 E51 within the last four months. Full NES declaration to be made at time of removalfrom warehouse. The goods location code is mandatory. SDP format cannot be used forgoods falling within this Post Clearance Action 11. NotesIt is permissible for the meat to have 1) had a change of labels, 2) been frozen and 3) beenrepackaged (in certain circumstances) from the time of its original entry into thewarehouse to the time of removal. However, any export refund due will be based on thecondition of the beef at the time of entry into the warehouse11 00 0001. Goods CoveredGoods being entered to the export procedure using IP prior export equivalence (EX/IM)using form INF52. Notice30013. Status of goods1st sub division: EX2nd sub division: enter code A or D as appropriate4. Specific Fields in the declaration/notesBox 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedure5. Additional documents requiredWhere export from the UK is made prior to import to another Member State form INF5(FormC&E1290) must be attached for CAP goods liable to a net export charge ifexported as Union goods, exporters must provide security for the charges at the place ofexport, unless a guarantee has been lodged with the Security requiredSee additional note 57. Additional informationIn Box 44 of the SAD enter the following;-Document code C601-IP authorisation number--Authorisation holders reference number eg invoice/order number etc as a GEN 45 AIstatement if code C606 followed by document status AC if form INF5 needs certifying-Declare the full name and address of the supervising Customs Office as a SPOFFStatement-Enter IP/S goods as a 10200 AI Statement-Details of security if required-enter the appropriate RFS code from Appendix C108. Pre-export actionGoods must be pre-entered unless the IP authorisation holder is approved to usesimplified export Post Clearance ActionINF5-present an original and 3 copies with the export declaration. If satisfied, the office ofexport will certify box 9 of the INF5 (if the office of export is also the office of exit fromthe Union Box 10 of the INF5 will also need to be endorsed). The office of export willretain copy 3 of the INF5 and return the original, copies1&2totheexporter. If the officeof export is not also the office of exit from the Union, the original, copies2&3must travelwith the goods for Box 10 of the INF5 to be certified at the office of exit. Once boxes 9, 7and 10 have been certified the original and copies1&2should be retained by theimporter named in Box 2 of the Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 68 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 110. VAT 11. Notes11 00 0011. Goods CoveredGoods being entered to the export procedure using IP prior export equivalence (EX/IM)using form INF5 under SDP. The goods must be entered by or on behalf of the IPRauthorisation holder whose authorisation must include approval to use SDP at , if a third party is used, they must be approved to use SDP at export and benamed on the IP authorisation under which the goods are exported. Supplementarydeclaration to be made under CPC 11 00 0032. Notice30013. Status of goods1st sub division: EX2nd sub division: enter code C or F as appropriate4. Specific Fields in the declaration/notesBox 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedure5. Additional documents requiredINF5 for prior export equivalence (EX/IM)-See note to 11 00 Security requiredSee note 5 to CPC 11 00 0007. Additional informationIn Box 44 of the SAD enter the following;-Document code C601-IP authorisation number--Document code C606 followed by document status AC-Authorisation holders reference number eg invoice/order number etc as a GEN 45 AIstatement if the full name and address of the supervising Customs Office as a SPOFFStatement-Enter IP/S goods as a 10200 AI Statement-Details of security if required-enter the appropriate RFS code from Appendix C10-Declare Simplified exportation with the number of the authorisation and the nameof the customs office of issue as a 30200 AI statement8. Pre-export actionGoods to be presented to the customs office of export or other place designated in the Post Clearance ActionSupplementary declaration to be submitted within 14 calendar days of the date ofdeparture of the export means of transport10. VAT 11. NotesThe pre and post shipment declarations for this procedure must be made to CHIEF. CPC 1151 001 is only to be entered on the pre shipment declaration. Supplementary declarationmust be made using CPC 11 00 00 0021. Goods CoveredGoods being entered to the export procedure using IP prior export equivalence (EX/IM)using form INF5 under CSE (Customs Supervised Export). The goods must be entered by oron behalf of the IP authorisation holder whose authorisation must include approval to useCSE (Customs Supervised Export) at export. Alternatively, if a third party is used, they mustbe approved to use SDP at export and be named on the IPR authorisation under which thegoods are exported. Supplementary declaration to be made under CPC 11 00 Tariff Vol 311 68PPSysBRev PageLayout: CEX002 [O] Page: 69 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 12. Notice3. Status of goods1st sub division: EX2nd sub division: enter codes C or F as appropriate4. Specific Fields in the declaration/notes Box 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedure5. Additional documents requiredINF5 for prior export equivalence (EX/IM)-See note to 11 00 0006. Security requiredSee note 5 to CPC 11 00 0007. Additional informationInBox 44of the SAD enter the following;-Document code C601-IP authorisation number--Document code C606 followed by document status AC-Authorisation holders reference number eg invoice/order number etc as a GEN 45 AIstatement if the full name and address of the supervising Customs Office as a SPOFFStatement-Enter IP/S goods as a 10200 AI Statement-Details of security if required-enter the appropriate RFS code from Appendix C10-Declare Simplified exportation with the number of the authorisation and the nameof the customs office of issue as a 30200 AI statement8. Pre-export actionGoods to be presented to the customs office of export or other place designated in the Post Clearance ActionSupplementary declaration to be submitted within 14 calendar days of the date ofdeparture of the export means of transport10. VAT 11. NotesThe pre and post shipment declarations for this procedure must be made to CHIEF. CPC 1100 002 is only to be entered on the pre shipment declaration. Supplementary declarationmust be made using CPC 11 00 003 code Z in box 00 0031. Goods CoveredSupplementary declaration for goods being entered to the export procedure using IP priorexport equivalence (EX/IM) using form INF5 where CPC 11 00 001 or 11 00 002 has beenused to pre enter the Notice30013. Status of the sub division: EX2nd sub division: enter codes, Y-Z as Specific Fields in the declaration/notes Box 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedure5. Additional documents requiredA copy of the export entry showing the declaration unique reference number (DUCR).Details of previous document should be entered in box 406. Security requiredSecurity is not normally Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 70 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 17. Additional informationInBox 44of the SAD enter the following;-Enter document code C601-IP authorisation number-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 AIstatement if the full name and address of the supervising Customs Office as a SPOFFStatement-Declare Simplified exportation with the number of the authorisation and the nameof the customs office of issue as a 30200 AI statement (where CPC 11 51 002 wasused to pre enter the goods)-Enter IP/S goods as a 10400 AI Statement-Details of security if requiredBox 40 Enter code X or Z, followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date8. Pre-export Action 9. Post Clearance Action 10. VATDocumentary evidence of export is required to support a claim to VAT zero-rating. Thedeclaration must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further details11. NotesIf 11 00 002 used to pre enter the goods code Z in box EXPORT UNDER THE CUSTOMS OUTWARD PROCESSING PROCEDURE21 00 0001. Goods CoveredGoods temporarily exported outside the Union for processing2. Notice30013. Status of goods1st sub division: EX2nd sub division: enter code D4. Specific Fields in the declaration/notes Box 31must contain details to enable the consignment to be identified on return completionserial numbers, marks or model numbers. If this information is not entered you will berequired to provide security at re-import until evidence of export under OPR is producedBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedureBox 44 complete as per instructions in the additional information box paragraph 7 Additional documents If you intend to sell the goods whilst they are outside the EU and the compensatingproducts will be imported by 3rd parties you must ensure that the importer of the goodsreceives the evidence of export in order to gain relief at import and enters the goods to aCPC in the 48 or 61 21 series using a dummy authorisation number OP 9999/999 Export Licence if A certified INF2 if it is intended to import the compensating products or import thecompensating products in split consignments (see note 7). If you intend to sell the goodswhilst they are outside the EU and the compensating products will be imported by 3rdparties you must ensure that the importer of the goods receives a certified INF2 (from theexporter) and enters the goods to a CPC in the 48 or 61 21 series using a dummyauthorisation number OP 9999/999 Security requiredSecurity may required at importation see paragraph 4 above, and note 5 to CPC 61 21 Tariff Vol 311 70PPSysBRev PageLayout: CEX002 [O] Page: 71 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 17. Additional An Outward Processing Relief (OPR) authorisation or authorisation involving morethan one Member State is 44of the SAD must be completed by inserting:-Document code C019-Do not enter a document status code-OPR authorisation reference number, OP nnnn/ of the Authorised means of identifying the exported goods in thecompensating products must be entered using AI statement GEN39. Declare Docketnumber/Reference Number/Serial Number on all documents to evidence the audittrails-Declare the full name and address of the supervising Customs Office as a SPOFFStatement-Document code C604 followed by document status code AC if you require an INF2 tobe Importing goods in split consignments and into other member you know in advance that your products will be re-imported into another member state,you should ask UKBF to certify INF2s covering the export consignment at the time youexport must describe the agreed means of identifying the exported goods in box 16 of theforms and supply an attached sheet with full details if there is insuffient space. If themeans of identification is stated as Serial Numbers they must be listed in box 16, or thisbox must refer to a separate list, a copy of which must be attached to each part of theINF2 and presented to UKBF for certification along with the document itself. Ifidentification is by means of samples (for example swatches of fabric) you should presentthem in an open, sealable envelope, with the serial number of the INF2 written on it. UKBFwill date stamp the sealed envelope, attach it to the INF2 and return it to the exporter forpresentation along with the import code C604 if you require the INF2 to be stamped, document status code AC followedby the reference number of the Pre-export An OPR authorisation or authorisation involving more than one Member State isrequired for this is presented Customs need to certify both the original andcopy. Once certified the original should be returned to the exporter (for presentation atre-import) and thecopy retained at the NCHuntil the final date for the re-importation ofthe products has Post Clearance ActionReference to the export entry will need to be entered in Box 40 upon re-import of thecompensating products and retained for audit purposes10. VAT 11. If the compensating products are imported in split consignments upon re-import ofthe compensating products the original INF2 should be presented with the import INF2 will need to be written off progressively, certified and returned to the exporteruntil the final entry is FAILURE TO OBTAIN AND PRESERVE ADEQUATE EVIDENCE OF EXPORT WILL RESULT INRELIEF BEING DENIED WHEN THE GOODS ARE For Full declarations code D should be entered in box 1. For SupplementaryDeclarations where 21 00 001 or 21 00 002 was used to pre enter the goods use CPC 2100 00 0011. Goods CoveredGoods entering Outward Processing Relief (OPR) being exported under SDP, by or onbehalf of an approved national Export system (NES) operator authorised to use declaration must be made under CPC 21 00 0032. Notice30013. Status of goods1st sub division: EX2nd sub division: enter codes C or F as Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 72 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 14. Specific Fields in the declaration/notes Box 31must contain details to enable the consignment to be identified on return completionserial numbers, marks or model numbers. If this information is not entered you will berequired to provide security at re-import until evidence of export under OPR is producedBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedure5. Additional documents Export Licence if A certified INF2 if it is intended to Import the compensating products or import thecompensating products in split consignments. If you intend to sell the goods whilst theyare outside the EU and the compensating products will be imported by 3rd parties youmust ensure that the importer of the goods receives a certified INF2 (from the exporter)and enters the goods to a CPC in the 48 or 61 21 series using a dummy authorisationnumber OP 9999/999 Security requiredSecurity may required at importation see paragraph 4 above, and note 5 to CPC 61 21 0007. Additional An Outward Processing Relief (OPR) authorisation or authorisation involving morethan one Member State is 44of the SAD must be completed by inserting:-Document Code C019-Do not enter a document status code-OPR authorisation reference number OP nnnn/nnn/nn-Details of the Authorised means of identifying the exported goods in thecompensating products will also need to be entered as AI statement GEN39. Docket number/Reference Number/Serial Number on all documents toevidence the audit trails-Declare the full name and address of the supervising Customs Office as a SPOFFStatement-Declare Simplified exportation with the number of the authorisation and the nameof the customs office of issue as a 30200 AI statement-Document code C604 followed by document status code AC if you require an INF2 tobe If it is intended to import the compensating productsto another Member State after process or re-import the compensating products in splitconsignments, the exporter will need to complete an INF2 form in duplicate. Thiswillneed to be certified by Customsat either the supervising office or EPU along with theexport declaration. If you intend to import the compensating products to another MemberStateyou must ensure that the INF2 is stamped by customs at the office of code C604 in Box 44 if you require the INF2 to be stamped and document statuscode AC followed by the reference number of the If you are authorised to use a globalised INF2, insert Document Code C604 followedby document status code AE8. Pre-export actionGoods to be presented to customs at the office of export or other designated place9. Post Clearance ActionSupplementary declaration to be submitted within 14 calendar days of the date ofdeparture of the export means of transport10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further details11. NotesThe pre and post shipment declarations for this procedure must be made to CHIEF. CPC 2100 001 is only to be entered on the pre shipment declaration. Supplementary declarationmust be made using CPC 21 00 Tariff Vol 311 72PPSysBRev PageLayout: CEX002 [O] Page: 73 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 121 00 0021. Goods CoveredGoods entering Outward Processing Relief (OPR) being exported under CSE (CustomsSupervised Export), by or on behalf of an approved national Export system (NES) operatorauthorised to use CSE. Supplementary declaration must be made under CPC 21 00 0032. Notice30013. Status of goods1st sub division: EX2nd sub division: enter codes C or F as appropriate4. Specific Fields in the declaration/notesBox 31 must contain details to enable the consignment to be identified on return completionserial numbers, marks or model numbers. If this information is not entered you will berequired to provide security at re-import until evidence of export under OPR is producedBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedure5. Additional documents Export Licence if A certified INF2 if it is intended to import the compensating products or import thecompensating products in split consignments. If you intend to sell the goods whilst theyare outside the EU and the compensating products will be imported by 3rd parties youmust ensure that the importer of the goods receives a certified INF2 (from the exporter)and enters the goods to a CPC in the 48 or 61 21 series using a dummy authorisationnumber OP 9999/999 Security requiredSecurity may required at importation see paragraph 4 above, and note 5 to CPC 61 21 0007. Additional An Outward Processing Relief (OPR) authorisation or authorisation involving morethan one Member State is Box 44 of the SAD must be completed by inserting:-Enter document code C019-Do not enter a document status code-Enter the authorised means of identifying the exported goods in the compensatingproducts against AI statement GEN39-Document code C604 followed by document status code AC if you require an INF2 tobe holders reference number eg invoice/order number etc as a GEN 45 the full name and address of the supervising Customs Office as a SPOFFStatement-Declare Simplified exportation with the number of the authorisation and the nameof the customs office of issue as a 30200 AI If it is intended to import the compensating productsto another Member State after process or re-import the compensating products in splitconsignments, the exporter will need to complete an INF2 form in duplicate. Thiswillneed to be certified by Customsat either the supervising office or EPU along with theexport declaration. Enter document code C604 and document status AC if you require theINF2 to be If you are authorised to use a globalised INF2, insert Document Code C604 followedby document status code AE8. Pre-export actionGoods to be presented to customs at the office of export or other designated place9. Post Clearance ActionSupplementary declaration to be submitted within 14 calendar days of the date ofdeparture of the export means of transport10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further details11. NotesThe pre and post shipment declarations for this procedure must be made to CHIEF. CPC 2100 002 is only to be entered on the pre shipment declaration. Supplementary declarationmust be made using CPC 21 00 03 coding Z in box Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 74 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 121 00 0031. Goods CoveredSupplementary declaration for Union Goods temporarily exported outside the EU, underOutward Processing Relief (OPR) where CPC 21 00 001 or 21 00 002 were used to pre-enter the Notice30013. Status of goods1st sub division: EX2nd sub division: enter codes, Y-Z as appropriate4. Specific Fields in the declaration/notes Box 31must contain details to enable the consignment to be identified on return completionserial numbers, marks or model numbers. If this information is not entered you will berequired to provide security at re-import until evidence of export under OPR is producedBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedure5. Additional documents requiredA copy of the export entry and/or a copy of the departure message, clearly showing thedeclaration unique consignment identifier reference (DUCR) number produced from theCHIEF export system is required. Details of previous document should be entered in box 40If you intend to sell the goods whilst they are outside the EU and the compensatingproducts will be imported by 3rd parties you must ensure that the importer of the goodsreceives the evidence of export in order to gain relief at import and enters the goods to aCPC in the 48 or 61 21 series using a dummy authorization number OP 9999/999 Export Licence if A certified INF2 if it is intended to import the compensating products or import thecompensating products in split consignments. If you intend to sell the goods whilst theyare outside the EU and the compensating products will be imported by 3rd parties youmust ensure that the importer of the goods receives a certified INF2 (from the exporter)and enters the goods to a CPC in the 48 or 61 21 series using a dummy authorizationnumber OP 9999/999 Security requiredSecurity may required at importation see paragraph 4 above, and note 5 to CPC 61 21 0007. Additional An Outward Processing Relief (OPR) authorisation or authorisation involving morethan one Member State is Box 44 of the SAD must be completed by inserting:-document code C019-OPR authorisation number-Do not enter a document status code-Authorisation holders reference number eg invoice/order number etc as a GEN 45 code C604 followed by document status AC if you require an INF2 to becertified-Declare the full name and address of the supervising Customs Office as a SPOFFStatement-Enter the authorised means of identifying the exported goods in the compensatingproducts using AI statement Docket number/Reference Number/Serial Number on all documents toevidence the audit If it is intended to import the compensating products to another Member State afterprocess or re-import the compensating products in split consignments, the exporter willneed to complete an INF2 form in duplicate. If form C&E 1155-INF2 is presented Customsneed to be certified both the original and copy. Once certified the original should bereturned to the exporter (for presentation at re-import) and the copy retained at the NCHuntil the final date for the re-imporation of the product has passed. If you intend to importthe compensating products to another Member State you must ensure that the INF2 isstamped by customs at the office of exit. Enter document code C604 and document If you are authorised to use a globalised INF2, insert Document Code C604 followedby document status code Tariff Vol 311 74PPSysBRev PageLayout: CEX002 [O] Page: 75 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 18. Pre-export An OPR authorisation or authorisation involving more than one Member State isrequired for this is presented Customs need to certify both the original andcopy. Once certified the original should be returned to the exporter (for presentation atre-import) and thecopy retained at the NCHuntil the final date for the re-importation ofthe products has Post Clearance ActionA copy of the export entry and / or a copy of the departure message, clearly showing thedeclaration unique consignment identifier reference (DUCR) number will not need to beendorsed by customs but will need to be presented upon re-import of the compensatingproducts and retained for audit purposes10. VAT 11. If the compensating products / repaired items are imported in split consignmentsupon re-import of the compensating products / repaired items the original INF2 should bepresented with the import entry. The INF2 will need to be written off progressively,certified and returned to the exporter until the final entry is FAILURE TO OBTAIN AND PRESERVE ADEQUATE EVIDENCE OF EXPORT WILL RESULT INRELIEF BEING DENIED WHEN THE GOODS ARE RE-IMPORTED21 00 0041. Goods CoveredUnion goods temporarily exported outside the Union for repair under Outward ProcessingRelief (OPR) simplified procedure for repair, with application for authorisation for OPRbeing made at the time of lodging the export declaration2. Notice30013. Status of goods1st sub division: EX2nd sub division: enter code D4. Specific Fields in the declaration/notes Box 31- must contain details to enable the consignment to be identified on return completionserial numbers, marks or model numbers. If this information is not entered you will berequired to provide security at re-import until evidence of export under OPR is producedBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedure5. Additional documents requiredA copy of the export entry and/or a copy of the departure message, clearly showing thedeclaration unique consignment identifier reference (DUCR) number produced from theCHIEF export system is will need to complete an INF2 where triangulation is involved or for re-imports of OPRgoods in split consignments. If you do not import all the repaired goods in a singleconsignment you will still need to present an INF2 which customs will endorse and returnto you for presentation when the next consignment is you intend to import the compensating products to another Member Stateyou mustensure that the INF2 is stamped by customs at the office of Docket number/Reference Number/Serial Number on all documents to evidencethe audit trails using an AI GEN 39 Security requiredSecurity may required at importation see Note 47. Additional informationBox 44 of the SAD must be completed by inserting:-AI statements from Appendix C9 -The final date the consignment is intended to bereturned to the EU Statement%POD 06, 07 to 24 (See Vol 3 Part 4, Appendix C9)-Rate of Yield%ROY 01 (See Vol 3 Part 4, Appendix C9)-AI statement 00100 followed by Simplified authorisation and OPR authorisationreference number OP/9999/999/99-Document code C604 followed by document status code AC if you require an INF2 tobe certified8. Pre-export action Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 76 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 19. Post Clearance ActionA copy of the export entry and/or a copy of the departure message, clearly showing thedeclaration unique consignment identifier reference (DUCR) number will not need to beendorsed by customs but the details will need to be entered in Box 40 upon re-import ofthe compensating products and retained for audit10. VAT 11. This CPC is only available for goods which are exported for the purpose of beingrepaired and returned to the Union where the application for authorisation is being madeat the time of lodging the export declaration. If any other process is intended this CPC isnot appropriate and a UK authorisation involving more than one Member Stateauthorisation is Authorisation under this CPC may only be obtained by presenting a full exportdeclaration at the place of export. Exports under this CPC maynottherefore be madeunder CSE (Customs Supervised Export) or Simplified Declaration Procedure (SDP) FAILURE TO OBTAIN AND PRESERVE ADEQUATE EVIDENCE OF EXPORT WILL RESULT INRELIEF DENIED WHEN THE GOODS ARE On re-importation you should use CPC 61 21 001 or 61 00 00021 00 0051. Goods CoveredUnion good owned by authorised Government Departments or Agencies, that are VAT paidand not been subject to any refund of VAT, being exported for repair, or replacementunder the standard exchange system2. Notice30013. Status of goods1st sub division: EX2nd sub division: enter codes A or D as appropriate4. Specific Fields in the declaration/notes Box 31must contain details to enable the consignment to be identified on return completionserial numbers, marks or model numbers. If this information is not entered you will berequired to provide security at re-import until evidence of export under OPR is producedBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedure5. Additional documents requiredA copy of the export entry and / or a copy of the departure message, clearly showing thedeclaration unique consignment identifier reference (DUCR) number produced from theCHIEF export system is Licence if appropriate6. Security required 7. Additional informationBox 44 of the SAD must be completed by inserting:-AI statements from Appendix C9 -The final date the consignment is intended to bereturned to the EU Statement%POD 06,07 to 24 (See Vol 3 Part 4, Appendix C9)-Rate of Yield%ROY 01 (See Vol 3 Part 4, Appendix C9)-AI statement 00100 followed by Simplified authorisation and OPR authorisationreference number OP/9999/999/998. Pre-export action 9. Post Clearance ActionThe export entry and / or a copy of the departure message, clearly showing thedeclaration unique consignment identifier reference (DUCR) number will not need to beendorsed by customs but the details will need to be entered in box 40 upon re-import ofthe compensating products and retained for audit purposes10. VAT Tariff Vol 311 76PPSysBRev PageLayout: CEX002 [O] Page: 77 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 111. Use of this CPC constitutes a declaration that the goods being exported are for thepurpose of repair, process or replacement, and are the property of an authorisedGovernment Department or Agency, and the following conditions apply:The goods at the time of export are in free circulation and-upon re-import will be subject to relief under Council Regulation 150/2003; and-VAT has been accounted for on the goods, and no reclaim of VAT has been made;and-On return of the goods to the Union, VAT will be accounted for on all repair,processing, replacement and transportation Non Government Departments or Agencies should use CPC s 21 00 000 or 21 00 004as Upon re-import 61 21 009 should be used21 00 0061. Goods CoveredUnion goods temporarily exported outside the Union for repair or replacement under thestandard exchange Notice30013. Status of goods1st sub division: EX2nd sub division: enter code D4. Specific Fields in the declaration/notes Box 31must contain details to enable the consignment to be identified on return eg onon completioncompletion serial numbers, marks or model numbers. If this information is not entered youwill be required to provide security at re-import until evidence of export under OPR isproducedBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedureBox 44 complete as per instructions in the additional information boxparagraph 7 Additional documents If you intend to sell the goods whilst they are outside the EU and the repaired orreplacement products will be imported by 3rd parties you must ensure that the importerof the goods receives the evidence of export in order to gain relief at import and entersthe goods to a CPC in the 48 or 61 21 series using a dummy authorisation number OP9999/999 Export Licence if A certified INF2 if it is intended to import the repaired or replacement products orimport the repaired or replacement products in split consignments (see note 7).If youintend to sell the goods whilst they are outside the EU and the compensating products willbe imported by 3rd parties you must ensure that the importer of the goods receives acertified INF2 (from the exporter) and enters the goods to a CPC in the 48 or 61 21 seriesusing a dummy authorisation number OP 9999/999 Security requiredSecurity may required at importation see paragraph 4 above, and note 5 to CPC 61 Additional An Outward Processing Relief (OPR) authorisation or authorisation involving morethan one Member State is 44of the SAD must be completed by inserting:-Document code C019-Do not enter a document status code-OPR authorisation reference number, ie OP nnnn/ of the Authorised means of identifying the exported goods in the repaired orreplacement products must be entered using AI statement GEN39. Declare Docketnumber/Reference Number/Serial Number on all documents to evidence the audittrails-Declare the full name and address of the supervising Customs Office as a Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 78 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 1-Document code C604 followed by document status code AC if you require an INF2 tobe If it is intended to import the repaired or replacement products to anotherMember State after process or re-import the repaired or replacement products insplit consignments, the exporter will need to complete an INF2 form in duplicate atthe time they were exported. You must describe the agreed means of identifying theexported goods in box 16 of the forms and supply an attached sheet with full detailsif there is insufficient space. If the means of identification is stated as SerialNumbers they must be listed in box 16, or this box must refer to a separate list, acopy of which must be attached to each part of the INF2 and presented to UKBF forcertification along with the document itself. If identification is by means of samples(for example swatches of fabric) you should present them in an open, seal ableenvelope, with the serial number of the INF2 written on it. UKBF will date stamp thesealed envelope, attach it to the INF2 and return it to the exporter for presentationalong with the import you are authorised to use a globalised INF2, insert Document Code C604followed by document status code AE-Box 44Enter code C604 if you require the INF2 to be stamped, document statuscode AC followed by the reference number of the Pre-export An OPR authorisation or authorisation involving more than one Member State isrequired for this is presented Customs need to certify both the original andcopy. Once certified the original should be returned to the exporter (for presentation atre-import) and thecopy retained at the NCHuntil the final date for the re-importation ofthe products has Post Clearance ActionReference to the export entry will need to be entered in Box 40 upon re-import of thecompensating products and retained for audit VAT 11. If the repaired or replacement products/repaired items are imported in splitconsignments upon re-import of the repaired or replacement products the original INF2should be presented with the import entry. The INF2 will need to be written offprogressively certified and returned to the exporter until the final entry is FAILURE TO OBTAIN AND PRESERVE ADEQUATE EVIDENCE OF EXPORT WILL RESULT INRELIEF BEING DENIED WHEN THE GOODS ARE For Full declarations code D should be entered in box 1. For SupplementaryDeclarations where 21 00 001 or 21 00 002 was used to pre enter the goods use CPC 2100 51 0001. Goods CoveredGoods imported to the Union for process, under IPR (Suspension) arrangements, beingtemporarily exported under the Outward Processing Relief (OPR).2. Notice30013. Status of goods1st sub division: EX2nd sub division: enter code D as Specific Fields in the declaration/notes Box 31 -must contain enough details to enable the consignment to be identified onon completionreturn serial numbers, marks or model numbers. If this information is not entered youmay be required to provide security at re-import until the evidence of export under OPRcan be provedBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport Tariff Vol 311 78PPSysBRev PageLayout: CEX002 [O] Page: 79 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 15. Additional documents A copy of the export entry and / or a copy of the departure message, clearly showingthe declaration unique consignment identifier reference (DUCR) number produced fromthe CHIEF export system is Export Licence if If it is intended to import the compensating products to another Member State afterprocess or re-import the compensating products in split consignments, the exporter willneed to complete an INF2 form in duplicate. If form C&E 1155-INF2 is presented Customsneed to be certified both the original and copy. Once certified the original should bereturned to the exporter (for presentation at re-import) and the copy retained at the NCHuntil the final date for the re-imporation of the product has passed. You must ensure thatthe INF2 is stamped by customs at the office of Security requiredSecurity may required at importation see Note 47. Additional informationBox 44 of the export declaration must be completed by inserting-document code C601-IPR authorisation number-Do not enter a document status code-document code C019-OPR authorisation number-Do not enter a document status code-Authorisation holders reference number eg invoice/order number etc as a GEN 45 code C604 followed by document status AC (if you require an INF2 to becertified)-Declare the full name and address of the supervising Customs Office as a SPOFFStatement-If you are authorised to use a globalised INF2, insert Document Code C604followed by document status code AE8. Pre-export An IPR authorisation or authorisation involving more than one Member State isrequired for this is presented Customs need to certify both the original andcopy. Once certified the original should be returned to the exporter (for presentation atre-import) and thecopy retained at the NCHuntil the final date for the re-importation ofthe products has passed9. Post Clearance ActionThe export entry and/or a copy of the departure message, clearly showing the declarationunique consignment identifier reference (DUCR) number will not need to be endorsed bycustoms but the details will need to be entered in box 40 upon re-import of thecompensating products and retained for audit10. VAT 11. If it is intended to import the compensating products to another Member Stateafter process or re-import the compensating products in split consignments, the exporterwill need to complete an INF2 form in duplicate. If form C&E 1155-INF2 is presentedCustoms need to be certified both the original and copy. Once certified the original shouldbe returned to the exporter (for presentation at re-import) and the copy retained at theNCH until the final date for the re-imporation of the product has passed. You must ensurethat the INF2 is stamped by customs at the office of Authorisation under this CPC may only be obtained by presenting a full exportdeclaration at the place of export. Exports under this CPC may not therefore be madeunder NES or Simplified Declaration Procedures (SDP) FAILURE TO OBTAIN AND PRESERVE ADEQUATE EVIDENCE OF EXPORT UNDERCUSTOMS CONTROL WILL RESULT IN RELIEF BEING DENIED WHEN THE GOODS ARE Goods originally imported using a simplified IPR authorisation cannot use this If the compensating products / repaired items are imported in split consignmentsupon re-import of the compensating products / repaired items the original INF2 should bepresented with the import entry. The INF2 will need to be written off progressively,certified and returned to the exporter until the final entry is Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 80 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 121 51 0011. Goods CoveredGoods previously entered to Inward Processing (IP) now entering Outward ProcessingRelief (OPR) being exported under SDP, by or on behalf of an approved national Exportsystem (NES) operator authorised to use SDP. Supplementary declaration must be madeunder CPC 21 51 Notice30013. Status of goods1st sub division: EX2nd sub division: enter codes C or F as appropriate4. Specific Fields in the declaration/notes Box 31must contain enough details to enable the consignment to be identified on returnon serial numbers, marks or model numbers. If this information is not entered you maybe required to provide security at re-import until the evidence of export under OPR can beprovedBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents A copy of the export entry and / or a copy of the departure message, clearly showingthe declaration unique consignment identifier reference (DUCR) number produced fromthe CHIEF export system is Export Licence if If it is intended to import the compensating products to another Member State afterprocess or re-import the compensating products in split consignments, the exporter willneed to complete an INF2 form in duplicate. If form C&E 1155-INF2 is presented Customsneed to be certified both the original and copy. Once certified the original should bereturned to the exporter (for presentation at re-import) and the copy retained at the NCHuntil the final date for the re-imporation of the product has passed. Enter document codeC604 and document status Security requiredSecurity may be required at importation see Note 47. Additional informationBox 44 of the export declaration must be completed by inserting-document code C601-IPR authorisation number-Do not enter a document status code-Document code authorisation number-Do not enter a document status code-Authorisation holders reference number eg invoice/order number etc as a GEN 45 code C604 followed by document status AC if you require an INF2 to becertified-Enter the Authorised means of identifying the exported goods in the compensatingproducts as AI statement the full name and address of the supervising Customs Office as a SPOFFStatement-If you are authorised to use a globalised INF2, insert Document Code C604followed by document status code AE-Details of security if required-enter the appropriate RFS code from Appendix C10-Declare Simplified exportation with the number of the authorisation and the nameof the customs office of issue as a 30200 AI Pre-export An IPR authorisation or authorisation involving more than one Member State isrequired for this is presented Customs need to certify both the original andcopy. Once certified the original should be returned to the exporter (for presentation atre-import) and thecopy retained at the NCHuntil the final date for the re-importation ofthe products has Goods to be presented to customs at the office of export or other designated Tariff Vol 311 80PPSysBRev PageLayout: CEX002 [O] Page: 81 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 19. Post Clearance ActionSupplementary declaration to be submitted within 14 calendar days of the date ofdeparture of the export means of transportThe export entry and / or a copy of the departure message, clearly showing thedeclaration unique consignment identifier reference (DUCR) number will not need to beendorsed by customs but will need to be presented upon re-import of the compensatingproducts and retained for audit10. VAT 11. This CPC is only available for goods which are exported for the purpose of beingrepaired and returned to IPR suspension. If any other process is intended this CPC is notappropriate and an OPR UK or authorisation involving more than one Member State FAILURE TO OBTAIN AND PRESERVE ADEQUATE EVIDENCE OF EXPORT UNDERCUSTOMS CONTROL WILL RESULT IN RELIEF BEING DENIED WHEN THE GOODS ARE Goods originally imported using a simplified IPR authorisation cannot use this If the compensating products / repaired items are imported in split consignmentsupon re-import of the compensating products / repaired items the original INF2 should bepresented with the import entry. The INF2 will need to be written off progressively,certified and returned to the exporter until the final entry is pre and post shipment declarations for this procedure must be made to 2151 002 is only to be entered on the pre shipment declaration. Supplementary declarationmust be made using CPC 21 51 00321 51 0021. Goods CoveredGoods previously entered to Inward Processing (IP) now entering Outward ProcessingRelief (OPR) being exported under Customs Supervised Export (CSE), by or on behalf of anapproved national Export system (NES) operator authorised to use CSE. Supplementarydeclaration must be made under CPC 21 51 Notice30013. Status of goods1st sub division: EX2nd sub division: enter code F4. Specific Fields in the declaration/notes Box 31must contain enough details to enable the consignment to be identified on returnon serial numbers, marks or model numbers. If this information is not entered you maybe required to provide security at re-import until the evidence of export under OPR can beprovedBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents A copy of the export entry and / or a copy of the departure message, clearly showingthe declaration unique consignment identifier reference (DUCR) number produced fromthe CHIEF export system is Export Licence if If it is intended to import the compensating products to another Member State afterprocess or re-import the compensating products in split consignments, the exporter willneed to complete an INF2 form in duplicate. If form C&E 1155-INF2 is presented Customsneed to be certified both the original and copy. Once certified the original should bereturned to the exporter (for presentation at re-import) and the copy retained at the NCHuntil the final date for the re-imporation of the product has passed. Enter document codeC604 and document status Security requiredSecurity may required at importation see Note Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 82 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 17. Additional informationBox 44 of the export declaration must be completed by inserting-document code C601-IPR authorisation number-Do not enter a document status code-Document code authorisation number-Do not enter a document status code-Authorisation holders reference number eg invoice/order number etc as a GEN 45 code C604 followed by document status AC if you require an INF2 to becertified-Authorised means of identifying the exported goods in the compensating productsusing an AI GEN 39 the full name and address of the supervising Customs Office as a SPOFFStatement-If you are authorised to use a globalised INF2, insert Document Code C604followed by document status code AE-Details of security if required-enter the appropriate RFS code from Appendix C10-Declare Simplified exportation with the number of the authorisation and the nameof the customs office of issue as a 30200 AI Pre-export An IPR authorisation or authorisation involving more than one Member State isrequired for this is presented Customs need to certify both the original andcopy. Once certified the original should be returned to the exporter (for presentation atre-import) and thecopy retained at the NCHuntil the final date for the re-importation ofthe products has Goods to be presented to customs at the office of export or other designated place9. Post Clearance ActionSupplementary declaration to be submitted within 14 calendar days of the date ofdeparture of the export means of transportThe export entry and/or a copy of the departure message, clearly showing the declarationunique consignment identifier reference (DUCR) number will not need to be endorsed bycustoms but will need to be presented upon re-import of the compensating products andretained for audit10. VAT 11. This CPC is only available for goods which are exported for the purpose of beingrepaired and returned to IPR suspension. If any other process is intended this CPC is notappropriate and an OPR UK or authorisation involving more than one Member State FAILURE TO OBTAIN AND PRESERVE ADEQUATE EVIDENCE OF EXPORT UNDERCUSTOMS CONTROL WILL RESULT IN RELIEF BEING DENIED WHEN THE GOODS ARE Goods originally imported using a simplified IPR authorisation cannot use this If the compensating products / repaired items are imported in split consignmentsupon re-import of the compensating products / repaired items the original INF2 should bepresented with the import entry. The INF2 will need to be written off progressively,certified and returned to the exporter until the final entry is pre and post shipment declarations for this procedure must be made to 2151 002 is only to be entered on the pre shipment declaration. Supplementary declarationmust be made using CPC 21 51 00321 51 0031. Goods CoveredSupplementary declaration for Union Goods temporarily exported outside the EU, underOutward Processing Relief (OPR) where CPC 21 51 001 or 21 51 002 were used to preenter the Tariff Vol 311 82PPSysBRev PageLayout: CEX002 [O] Page: 83 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 13. Status of goods1st sub division: EX2nd sub division: enter codes, Y-Z as appropriate4. Specific Fields in the declaration/notes Box 31must contain details to enable the consignment to be identified on return completionserial numbers, marks or model numbers. If this information is not entered you will berequired to provide security at re-import until evidence of export under OPR is producedBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents requiredA copy of the export entry and / or a copy of the departure message, clearly showing thedeclaration unique consignment identifier reference (DUCR) number produced from theCHIEF export system is required. Details of previous document should be entered in box 40If you intend to sell the goods whilst they are outside the EU and the compensatingproducts will be imported by 3rd parties you must ensure that the importer of the goodsreceives the evidence of export in order to gain relief at import and enters the goods to aCPC in the 48 or 61 21 series using a dummy authorization number OP 9999/999 Export Licence if A certified INF2 if it is intended to import the compensating products into differentMember States import the compensating products in split consignments. If you intend tosell the goods whilst they are outside the EU and the compensating products will beimported by 3rd parties you must ensure that the importer of the goods receives acertified INF2 (from the exporter) and enters the goods to a CPC in the 48 or 61 21 seriesusing a dummy authorization number OP 9999/999 Security requiredSecurity may required at importation see paragraph 4 above, and note 5 to CPC 61 21 0007. Additional An Outward Processing Relief (OPR) authorisation or authorisation involving morethan one Member State is Box 44 of the SAD must be completed by inserting:-document code C601-IPR authorisation number-Do not enter a document status code-Document code authorisation number-Do not enter a document status code-Authorisation holders reference number eg invoice/order number etc as a GEN 45 code C604 followed by document status AC if you require an INF2 to becertified-Declare the full name and address of the supervising Customs Office as a SPOFFStatement--Enter Authorised means of identifying the exported goods in the compensatingproducts as AI statement GEN39. Declare Docket number/Reference Number/SerialNumber on all documents to evidence the audit trailsBox 40Enter code X or Z as appropriate followed by document type CLE or ZZZ in theformat EPU, Entry Number and If it is intended to import the compensating products to another Member State afterprocess or re-import the compensating products in split consignments, the exporter willneed to complete an INF2 form in duplicate. If form C&E 1155-INF2 is presented Customsneed to be certified both the original and copy. Once certified the original should bereturned to the exporter (for presentation at re-import) and the copy retained at the NCHuntil the final date for the re-imporation of the product has Pre-export An OPR authorisation or authorisation by declaration is required for this is presented Customs need to certify both the original andcopy. Once certified the original should be returned to the exporter (for presentation atre-import) and thecopy retained at the NCHuntil the final date for the re-importation ofthe products has Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 84 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 19. Post Clearance ActionA copy of the export entry and/or a copy of the departure message, clearly showing thedeclaration unique consignment identifier reference (DUCR) number will not need to beendorsed by customs but will need to be presented upon re-import of the compensatingproducts and retained for audit purposes10. VAT 11. If the compensating products/repaired items are imported in split consignmentsupon re-import of the compensating products/repaired items the original INF2 should bepresented with the import entry. The INF2 will need to be written off progressively,certified and returned to the exporter until the final entry is FAILURE TO OBTAIN AND PRESERVE ADEQUATE EVIDENCE OF EXPORT WILL RESULT INRELIEF BEING DENIED WHEN THE GOODS ARE RE-IMPORTED21 51 B511. Goods CoveredGoods imported to the Union for process, under IPR (suspension) arrangements, beingtemporarily exported under the Outward Processing Relief (OPR) simplified procedure forrepair, with application for authorisation for OPR being made at the time of lodging theexport declaration2. Notice30013. Status of goods1st sub division: EX2nd sub division: enter codes A or D as appropriate4. Specific Fields in the declaration/notes Box 31 -must contain enough details to enable the consignment to be identified onon completionreturn serial numbers, marks or model numbers. If this information is not entered youmay be required to provide security at re-import until the evidence of export under OPRcan be provedBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents A copy of the export entry and/or a copy of the departure message, clearly showingthe declaration unique consignment identifier reference (DUCR) number produced fromthe CHIEF export system is Export License if If it is intended to import the compensating products to another Member State afterprocess or re-import the compensating products in split consignments, the exporter willneed to complete an INF2 form in duplicate. If form C&E 1155-INF2 is presented Customsneed to be certified both the original and Security requiredSecurity may required at importation see Note 47. Additional informationBox 44 of the export declaration must be completed by inserting-AI statements from Appendix C9 -The final date the consignment is intended to bereturned to the EU Statement%POD 06, 07 to 24 (See Vol 3 Part 4, Appendix C9)-Rate of Yield%ROY 01 (See Vol 3 Part 4, Appendix C9)-Declare Simplified authorisation , OPR authorisation reference number OP/9999/999/99 as a 00100 AI statement-Document code C604 followed by document status code AC (if you require an INF2to be certified)-Document code C601-IPR authorisation number-Do not enter a document status holders reference number as a GEN 45 AI statement-Declare the full name and address of the supervising Customs Office as a Tariff Vol 311 84PPSysBRev PageLayout: CEX002 [O] Page: 85 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 18. Pre-export An IPR authorisation or authorisation by declaration is required for this is presented Customs need to certify both the original andcopy. Once certified the original should be returned to the exporter (for presentation atre-import) and thecopy retained at the NCHuntil the final date for the re-importation ofthe products has Post Clearance ActionThe export entry and / or a copy of the departure message, clearly showing thedeclaration unique consignment identifier reference (DUCR) number will not need to beendorsed by customs but the details will need to be entered in box 40 upon re-import ofthe compensating products and retained for audit10. VAT 11. This CPC is only available for goods which are exported for the purpose of beingrepaired and returned to IPR Suspension, where the application for authorisation for OPRis being made at the time of lodging the export declaration. If any other process isintended this CPC is not appropriate and an OPR UK or authorisation involving more thanone Member State is Authorisation under this CPC may only be obtained by presenting a full exportdeclaration at the place of export. Exports under this CPC may not therefore be madeunder NES Customs Supervised Export (CSE) or Simplified Declaration Procedures (SDP) FAILURE TO OBTAIN AND PRESERVE ADEQUATE EVIDENCE OF EXPORT UNDERCUSTOMS CONTROL WILL RESULT IN RELIEF BEING DENIED WHEN THE GOODS ARE Goods originally imported using a simplified IPR authorisation cannot use this If the compensating products / repaired items are imported in split consignmentsupon re-import of the compensating products / repaired items the original INF2 should bepresented with the import entry. The INF2 will need to be written off progressively,certified and returned to the exporter until the final entry is 51 B521. Goods CoveredGoods imported to the Union for process, under IPR (Suspension) arrangements, beingtemporarily exported under the Outward Processing Relief (OPR) procedure forreplacement under Notice30013. Status of goods1st sub division: EX2nd sub division: enter code D4. Specific Fields in the declaration/notes Box 31must contain enough details to enable the consignment to be identified on returnon serial numbers, marks or model numbers. If this information is not entered you maybe required to provide security at re-import until the evidence of export under OPR can beprovedBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents A copy of the export entry and / or a copy of the departure message, clearly showingthe declaration unique consignment identifier reference (DUCR) number produced fromthe CHIEF export system is Export Licence if If it is intended to import the compensating products to another Member State afterprocess or re-import the compensating products in split consignments, the exporter willneed to complete an INF2 form in duplicate. If form C&E 1155-INF2 is presented Customsneed to be certified both the original and copy. Once certified the original should bereturned to the exporter (for presentation at re-import) and the copy retained at the NCHuntil the final date for the re-imporation of the product has passed. You must ensure thatthe INF2 is stamped by customs at the office of Security requiredSecurity may required at importation see Note Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 86 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 17. Additional informationBox 44 of the export declaration must be completed by inserting-document code C601-IPR authorisation number-Do not enter a document status code-document code C019-OPR authorisation number-Do not enter a document status code-Authorisation holders reference number as a GEN 45 AI statement-Document code C604 followed by document status AC (if you require an INF2 to becertified)-Declare the full name and address of the supervising Customs Office as a SPOFFStatement-8. Pre-export An IPR authorisation or authorisation involving more than one Member State isrequired for this is presented Customs need to certify both the original andcopy. Once certified the original should be returned to the exporter (for presentation atre-import) and thecopy retained at the NCHuntil the final date for the re-importation ofthe products has passed9. Post Clearance ActionThe export entry and / or a copy of the departure message, clearly showing thedeclaration unique consignment identifier reference (DUCR) number will not need to beendorsed by customs but the details will need to be entered in box 40 upon re-import ofthe compensating products and retained for audit10. VAT 11. This CPC is only available for goods which are exported for the purpose of beingreplaced and returned to IPR. If any other process is intended this CPC is not appropriateand an OPR UK or authorisation involving more than one Member State is Authorisation under this CPC may only be obtained by presenting a full exportdeclaration at the place of export. Exports under this CPC may not therefore be madeunder NES CSE (Customs Supervised Export) or Simplified Declaration Procedures (SDP) FAILURE TO OBTAIN AND PRESERVE ADEQUATE EVIDENCE OF EXPORT UNDERCUSTOMS CONTROL WILL RESULT IN RELIEF BEING DENIED WHEN THE GOODS ARE Goods originally imported using a simplified IPR authorisation cannot use this If the compensating products / repaired items are imported in split consignmentsupon re-import of the compensating products / repaired items the original INF2 should bepresented with the import entry. The INF2 will need to be written off progressively,certified and returned to the exporter until the final entry is DISPATCH/EXPORT UNDER AN OUTWARD PROCESSING PROCEDURE OTHER THAN THOSE REFERRED TO UNDERCODE 2122 00 0001 Goods coveredUnion goods, being temporarily exported outside the Union for process, adaption,reworking or making up outside the Community where VAT relief only will be claimedwhen the compensating products are Status of Specific fields on the declarationCPC 22 00 000 must be entered in Box 37 of the Additional documents Tariff Vol 311 86PPSysBRev PageLayout: CEX002 [O] Page: 87 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 16 Security required 7 Additional information 8 Pre-export action 9 Post-export action 10 VATUse of this CPC constitutes a declaration that the goods are intended for temporaryexport, for the purpose of processing or treatment outside the EU, and for re-importationafter completion of the NotesThis CPC may be used when the exported goods are intended for process, adaption,reworking or making up outside the Community and re-import, and the returned productwill be subject to a claim for relief from Import VAT only. An authorisation for OPR is notrequired in order to use this CPC. On re-importation CPC 40 00 065, 40 22 065 or 49 00065 (re-importation from a Special Territory) must be 00 0011. Goods CoveredUnion textile goods temporarily exported outside the Union for processing, where OPT isbeing NoticeDoTI Notice to Importers No. 27353. Status of goodsT24. Specific Fields in the declaration/notes22 00 001 must be entered in Box completion5. Additional documentsAn extra copy of the export SAD. Export licence, if Security required 7. Additional informationBox 44 of the SAD is to be completed by entering the following:Document Code Y009 with OPT authorisation number8. Pre-export prior authorisation Post export actionThe extra copy of the export SAD will be retained by Customs for control purposes. Theprior authorisation will be returned to the exporter for use when the compensatingproducts are VAT 11. Notes 22 00 0021. Goods CoveredUnion textile goods temporarily exported outside the Union for processing where OPR andOPT are being Notice DoTI Notice to Importers No. Status of Specific Fields in the declaration/notes22 00 002 must be entered in Box completion5. Additional documentsAn extra copy of the export SAD. Export licence, if Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 88 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 16. Security required 7. Additional informationBox 44 of the SAD is to be completed by entering the following:(a) Document Code C019 authorisation number-Declare the full name and address of the OPR supervising Customs Office as a SPOFFstatement.(b) Authorised means of identifying the exported goods in the compensating products.(c) Document Code Y009 with OPT authorisation Pre-export actionOPR General Authorisation Prior Authorisation Post export actionThe extra copy of the export SAD will be retained by Customs for control purposes. Theprior authorisation will be returned to the exporter for use when the compensatingproducts are VAT 11. NotesCompensating products must be imported within the time limit shown on 00 0031 Goods coveredCommunity goods, being temporarily exported outside the Community for repair, outsidethe Community where VAT relief only will be claimed when the compensating productsare Status of Specific fields on the declarationCPC 22 00 003 must be entered in Box 37 of the Additional documents 6 Security required 7 Additional information 8 Pre-export action 9 Post-export action 10 VATUse of this CPC constitutes a declaration that the goods are intended for temporaryexport, for the purpose of processing or treatment outside the EC, and for re-importationafter completion of the NotesThis CPC may be used when the exported goods are intended for repair, outside the EUand re-import, and the returned product will be subject to a claim for relief from ImportVAT only. An authorisation for OPR is not required in order to use this CPC. On re-importation CPC 40 00 065, 40 22 065 or 49 00 065 (re-importation from a SpecialTerritory) must be EXPORT FOR RETURN IN AN UNALTERED Tariff Vol 311 88PPSysBRev PageLayout: CEX002 [O] Page: 89 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 123 00 0001. Goods CoveredFree circulation goods not proper to any other export CPC, which are intended to bereturned unaltered and then declared for returned goods relief (RGR). Including thefollowing and similar types of goods exported as freight;-Professional effects such as tools, survey, film and radio equipment, theatricalproperties, musical instruments-Works of art and other items exported solely for exhibition, display ordemonstration;-Trade samples;-Trophies belonging to a sporting or organising body based in the UK;-Other goods on hire or loan, or for use in projects overseas Notice2363. Status of goods1st sub division: EX2nd sub division: enter code D4. Specific Fields in the declaration/notes Box 2 -must be completed with the name and address of the person responsible for theon completionexport, who owns the goods or has similar rights of disposal. This persons name andaddress must be in Box 8 of the re-import RGR declaration if VAT relief is being 31 -must contain enough details to enable the consignment to be identified onreturn serial numbers, marks or model numbers. If this information is not entered youmay be required to provide security at re-import until the evidence of export can beprovedBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedure5. Additional documents requiredExport Licence if appropriate6. Security required 7. Additional information 8. Pre-export action 9. Post Clearance ActionQuote the export declaration reference in support of any subsequent claim to RGR in Box40 in the format EPU/Entry Number/date10. VATThe exporter of the goods must be the same as the re-importer of the goods to be eligiblefor VAT relief under RGR11. NotesThis CPC must only be used for exporting free circulation goods eligible for RGR when 00 0001. Goods CoveredGoods in temporary storage imported under CFSP declared to an export Notice 3. Status of Specific Fields in the declaration/notes31 00 000 must be entered in Box 37 of the completion5. Additional documents 6. Security required Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 90 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 17. Additional informationLevel of representation to be indicated in Box 14 (as appropriate). Enter UCR given atimport for consignment in Box Pre-export action 9. Post export action 10. VAT 11. NotesThe CPC is to be entered on the full pre-shipment declaration or only on the post-shipment declaration where an export simplified procedure LCP or SDP is 00 0171. Goods CoveredRe-export of non EU goods that were imported using NES MOU Simplified Transit CPC 0009 034 or CPC 00 09 035. The goodsmust:-notexceed 5000 pounds in value at individual/consignment controlled/restricted; and-be re-exported within4 daysof import2. NoticeMemorandum of Understanding arrangements require the express/fast parcel operator tofulfil specific roles and conditions set out by HMRC. Express/Fast parcel operators who areapproved LCP or SDP Operators and can fulfil the requirements set out in the MOU canapply by contacting the Express Industry Team in Cardiff on Tel; 029 203 26546 forfurther information and Status of the goods. T1 goods not in free circulation4. Specific Fields in the declaration/notesCHIEF entry format completionFull details can be found in the data requirements provided to NES MOU approved traders5. Additional documents requiredMOU Operators are authorised individually to use CPC 31 00 017 there is no requirementto routinely produce Removal Authorities & Manifests to HMRC. There is however arequirement to perform variable tests on systems for Customs control and assurancepurposes. Refer to MOU Security requiredDeed of Undertaking7. Additional informationDetails of Flight Manifest should be quoted in Box 44 as a GEN45 AI statement8. Pre-export ActionProvide details of import entry details in box 409. Post export actionAny enquiries should be addressed to the Express Industry Team in Cardiff on Tel: VAT 11. NotesThe re-export must be within 4 days of import under CPC 00 09 034 or 00 09 035. Use ofthis CPC is for direct UK 3rd country Export traffic only, it must not be used for EUmovements. If the goods will be re-exported from another MS, goods must be moved fromthe UK to that MS using Full Community Transit 07 0021. Goods CoveredTobacco products (in free circulation), Union produced, re-exported from a RegisteredTobacco Store to non-EU countries and/or special territories of the Tariff Vol 311 90PPSysBRev PageLayout: CEX002 [O] Page: 91 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 13. Status of the 1 enter 1st subdivision. CO for export to an EU Special Territory (see Tariff Volume 1 Part 2 Section 1), EX for export outside the EU; or EU for export to an EFTA country2nd subdivisionA or D as Specific Fields in the declaration/notesBox 31 warehouse stock record reference numbers should be completionBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport 49 enter:Y followed by identification number (approval number) of warehouse. The country codeshould be shown as GB5. Additional documents requiredFor goods moving in excise duty suspension the following documents are required:For direct exports: Form W8 (from the approved warehouse to the port of exportation inthe UK)For indirect exports: An AAD (from the approved warehouse to the place of exit from theEU)6. Security requiredFor both direct and indirect exports, financial security is mandatory of both the AAD Additional information 8. Pre-export Action 9. Post export actionBoth the W8 and AAD must be discharged at the place of exit from the EU. Copy 3(ENDORSED) must be returned to the warehouse of dispatch to discharge the VATDocumentary evidence of export is required to support a claim to VAT zero-rating. The UKsupplier must ensure that they obtain and keep official or commercial evidence for evidence of export is not obtained within the specified period then the supply must notbe zero rated. For full details on VAT time limits for exports and zero-rating see Notes 31 40 C121. Goods CoveredRe-export of exhibition goods and cultural itemspreviously imported to a museum orgallery approved by the National Import Reliefs Unit (NIRU) of HMRC on which relief fromCustoms Duty, and if appropriate VAT, had been NoticesNotice Status of the goodsThis CPC is only to be used for those goods entered earlier into the UK under CPC 40 Specific fields in the declaration/notesThe CPC entered into Box 37 must be 31 40 C12. Declarant must be identified in Box 14,on completionand the Declarant must also ensure the correct NIRU Approval number is included in Box9. Consignee name and EORI must be completed in Box 8. Correct Commodity Code for theitems entered into Box 33, with any additional or supplemental information on the itemsand the consignment included in Box Additional documents requiredCultural Export Licences must be included where cultural protection legislation requires may include any items previously imported to CPC 40 00 C12 for exhibition purposes,even if the item has remained under third-country ownership. NIRU Approval holder andDeclarant are responsible for confirming whether Cultural Export licensing Security requiredOnly required in certain circumstances. Contact NIRU to Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 92 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 17. Additional informationEnter the original import entry number made to M&G relief. If the export refers to a seriesof M&G imports, complete and attach a schedule of the import numbers and enter in Box44 Various see attached schedule . Original import entry information for exhibition goodsmay be required by NIRU for records reconciliation. Refer to re-export requirementsdescribed in Notice Pre-Export ActionSee Section 5 above. Determine whether Cultural Export Licences are required for anyparticular item within the consignment to be re-exported. Confirm that the items to be re-exported were all originally imported into UK under CPC 40 00 C12. Ensure that importentry information is available if it s requested by NIRU or Border Post-Export ActionNIRU Approval holder must ensure changes are made in their records to show these itemshave been re-exported. Failure to do so may lead to suspension of NIRU failure to comply may lead to complete revocation of NIRU VAT 11. NotesThis CPC should only be used to re-export those goods entered to a NIRU Approvedestablishment, where that import originally took place via CPC40 00 C12. Use of this CPCwould then dismiss any liability for relief on those goods if the re-export is carried outcorrectly. Only those goods imported should be re-exported. Other non-CSDR items shouldbe exported using other Export 51 0001. Goods CoveredRe export of goods entered to IP2. Notice30013. Status of goods1st sub division: EX2nd sub division: enter code Specific Fields in the declaration/notes Box 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents required 6. Security requiredSecurity is not normally required unless the goods are identified in Commission Regulation2454/93 Annex 44C, in which case security (subject to the minimum quantities) will berequired to move the goods to the office of Additional informationInBox 44of the SAD enter the following;-Document code C601-IP authorisation number, if an import to IP was under a simplified authorisation useIP/9999/999/99-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 AIstatement-Declare the full name and address of the supervising Customs Office as a SPOFFStatement. For goods entered to IP using the simplified authorisation procedureenter NIRU .-Declare Simplified authorisation , IP authorisation reference number IP /9999/999/99 as a 00100 AI statement for goods entered to simplified IPR-. Enter IP/S goods as a 10200 AI Statement-Details of security if required-enter the appropriate RFS code from Appendix C108. Pre-export actionThe goods must be pre entered where the full declaration procedure is used or when theIP authorisation holder is not authorised to use simplified export Post Clearance Action Tariff Vol 311 92PPSysBRev PageLayout: CEX002 [O] Page: 93 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 110. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further details11. NotesA copy of the export entry showing the declaration unique reference number (DUCR)should be retained. For Full declarations, code D should be entered in box 51 0011. Goods CoveredGoods held under Inward processing (suspension) being exported eligible for export underSDP, by or on behalf of an approved NES operator authorised to use SDP. Supplementarydeclaration to be made under CPC 31 51 0032. Notice30013. Status of goods1st sub division: EX2nd sub division: enter codes C or F as appropriate4. Specific Fields in the declaration/noteson completionBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents required 6. Security requiredSecurity is not normally required unless paragraph 6 of CPC 31 51 003 Additional informationIn Box 44 of the SAD enter the following;-Document code C601-IP authorisation number-Do not enter a document status code-Authorisation holders reference number eg invoice/order number etc as a GEN 45 AIstatement-Declare the full name and address of the supervising Customs Office as a SPOFFStatement-Declare Simplified exportation with the number of the authorisation and the nameof the customs office of issue as a 30200 AI statement-Enter IP/S goods as a 10200 AI Statement8. Pre-export actionGoods to be presented to customs at the office of export or other designated place9. Post Clearance ActionSupplementary declaration to be submitted within 14 calendar days of the date ofdeparture of the export means of transport10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further details11. NotesThe pre and post shipment declarations for this procedure must be made to CHIEF. CPC 3151 001 is only to be entered on the pre shipment declaration. Supplementary declarationmust be made using CPC 31 51 51 0021. Goods CoveredGoods held under Inward processing (suspension) being exported eligible for export underCSE, by or on behalf of an approved NES operator authorised to use CSE. Supplementarydeclaration to be made under CPC 31 51 0032. Notice30013. Status of goods1st sub division: EX2nd sub division: enter codes C or F as Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 94 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 14. Specific Fields in the declaration/notesBox 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents required 6. Security requiredSecurity is not normally required7. Additional informationIn Box 44 of the SAD enter the following;-Enter document code C601-IP authorisation number-Do not enter a document status code-Authorisation holders reference number eg invoice/order number etc as a GEN 45 AIstatement-Declare the full name and address of the supervising Customs Office as a SPOFFStatement-Declare Simplified exportation with the number of the authorisation and the nameof the customs office of issue as a 30200 AI statement-Enter IP/S goods as a 10200 AI Statement8. Pre-export actionGoods to be presented to customs at the office of export or other designated place9. Post Clearance ActionSupplementary declaration to be submitted within 14 calendar days of the date ofdeparture of the export means of transport10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further details11. NotesThe pre and post shipment declarations for this procedure must be made to 3151 002 is only to be entered on the pre shipment declaration. Supplementary declarationmust be made using CPC 31 51 003 and entering code Z in box 51 0031. Goods CoveredSupplementary declaration for goods held under Inward Processing (suspension) beingexported where CPC 31 51 001 or 31 51 002 has been used to pre enter the goods2. Notice30013. Status of goods1st sub division: EX2nd sub division: enter codes, Y-Z as appropriate4. Specific Fields in the declaration/noteson completionBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents requiredA copy of the export entry showing the declaration unique reference number (DUCR).6. Security requiredSecurity is not normally required7. Additional informationInBox 44of the SAD enter the following;-Document code C601-IP authorisation number-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 Tariff Vol 311 94PPSysBRev PageLayout: CEX002 [O] Page: 95 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 1-Declare the full name and address of the supervising Customs Office as a IP/S goods as a 10200 AI Statement-Details of security if required-enter the appropriate RFS code from Appendix C108. Pre-export action 9. Post Clearance Action 10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further details11. NotesIf entry has not been made by SDP/CSE you should use CPC 31 51 copy of theexport entry showing the declaration unique reference number (DUCR) should be retained31 51 0081. Goods CoveredRe export of compensating products obtained from milk and milk products entered to IPSuspension being exported from the EU eligible for export under SDP, by or on behalf ofan approved NES operator authorised to use SDP. Supplementary declaration to be madeunder CPC 31 51 A512. Notice30013. Status of goods1st sub division: EX2nd sub division: enter codes C or F as appropriate4. Specific Fields in the declaration/notes Box 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents required 6. Security requiredSecurity is not normally required unless the goods are identified in Commission Regulation2454/93 Annex 44C, in which case security (subject to the minimum quantities) will berequired to move the goods to the office of exit7. Additional informationIn Box 44 of the SAD enter the following;-Document code C601-IP authorisation number-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 AIstatement-Declare the full name and address of the supervising Customs Office as a IP/S goods as a 10200 AI Statement-Details of security if required-enter the appropriate RFS code from Appendix C108. Pre-export actionThe goods must be pre entered9. Post Clearance ActionSupplementary declaration to be submitted within 14 calendar days of the date ofdeparture of the export means of transport10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 96 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 111. NotesA copy of the export entry showing the declaration unique reference number (DUCR)should be retained31 51 0091. Goods CoveredRe export of compensating products obtained from milk and milk products entered to IPRSuspension being exported from the EU eligible for export under CSE, by or on behalf ofan approved NES operator authorised to use CSE. Supplementary declaration to be madeunder CPC 31 51 A512. Notice30013. Status of goods1st sub division: EX2nd sub division: enter code F4. Specific Fields in the declaration/notes Box 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents required 6. Security requiredSecurity is not normally required unless the goods are identified in Commission Regulation2454/93 Annex 44C, in which case security (subject to the minimum quantities) will berequired to move the goods to the office of exit7. Additional informationInBox 44of the SAD enter the following;-Document code C601-IP authorisation number-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 AIstatement-Declare the full name and address of the supervising Customs Office as a IP/S goods as a 10200 AI Statement-Details of security if required-enter the appropriate RFS code from Appendix C10-Declare Simplified exportation with the number of the authorisation and the nameof the customs office of issue as a 30200 AI Pre-export actionThe goods must be pre entered9. Post Clearance ActionSupplementary declaration to be submitted within 14 calendar days of the date ofdeparture of the export means of transport10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further details11. NotesA copy of the export entry showing the declaration unique reference number (DUCR)should be 51 0251. Goods CoveredMotor vehicles exported by or on behalf of an approved CSE operator who is amanufacturer and continuous exporter of large volumes of motor vehicles. Motor vehiclessubject to export licensing are not covered by this CPC. This CPC specifically covers motorvehicles imported under IP conditions or motor vehicles which incorporate goods subjectto IP. This CPC relates to a monthly PSA lodged by a member of the Society of MotorManufacturers and Traders (SMMT). One PSA is to be lodged per country of Tariff Vol 311 96PPSysBRev PageLayout: CEX002 [O] Page: 97 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 13. Status of goodsT1 - Goods not in free circulation4. Specific Fields in the declaration/notes Box 1:1st sub division: EXon completion2nd sub division: enter code FBox 8:Id%Leave blankEnter 00200 in Name, Street, City and Postcode fieldsCountry Code%Actual Country of destinationBox 37%31 51 025Box 40:1st sub division%Y Reference to the entry to records of the detail of theconsignment2nd sub division%CLE3rd sub-division%Traders own ref, could be MUCR or one that provides an audit linkto the consignmentBox 44:Declare simplified declaration as a 30200 AI statementThe IP authorisation number, Office Code Reference and Address of the IP holder must bequoted on the Additional documents requiredAny additional documents required. See Notice 2756. Security requiredAny security required for controlled goods. See Notice 2757. Additional information 8. Pre-export actionGoods to be allocated one UCR per bulk PSA per country of destination per month. ThisUCR reference is also to be quoted on the Supplementary declaration(s) covering motorvehicles re-exported under IP for the calendar of the Vehicle Identification Numbers (VINs) are to be recorded in the Tradersrecords in order to create an audit trail and gain compliance with the purpose of this Post Shipment ActionThe use of this CPC covers the PSA requirements for IP vehicles re-exported from the UK,direct to a 3rd Country. Following lodgement of the required PSA CSE traders should enterSupplementary Declarations to CHIEF throughout the Calendar month, quoting the UCRfor the shipment, the shipper is to advise the SMMT trader of the VINs of the vehiclesexported, including shipping details. Entry must be made in the Trader s records tocomplete the audit trail and form the basis of the Supplementary Declarations submittedto s of all re-exported motor vehicles (subject to IP) which wish to make use of theSMMT agreement should ensure that authorisation numbers, local Office codes andaddresses of the Authorisation holder are clearly shown on both the PSA and theSupplementary VAT/DutyEvidence that goods are subject to IP controls must be retained and adequate record mustbe maintained in the Trader s records. Documentary evidence of the transactions shouldalso be maintained to substantiate VAT zero rating. Correct use of this CPC and theappropriate CPC for the Supplementary declaration(s) will assist in the completion of therelief granted to the respective goods at importation. Failure to comply or enter goods tothe correct CPC may render the goods liable to Customs Debt and / or VAT11. Notes-For the purposes of correct use of this CPC licensable goods are excluded-The CSE PSA notification and supplementary declarations for this procedure must bemade to CHIEF either by, or on behalf of, the authorised CSE operator. CPC 31 51 025is a CPC indicating that CSE for the SMMT is being used. It is only to be used on thePSA. Supplementary Declarations submitted following use of this CPC must beentered to the correct IP CPC for full declarations, 31 51 Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 98 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 131 51 A511. Goods CoveredRe export of compensating products obtained from milk and milk products entered to IPSuspension. Supplementary declaration for being exported where CPC 31 51 008 or 31 51009 has been used to pre enter the Notice30013. Status of goods1st sub division: EX2nd sub division: enter codesA F,asappropriate4. Specific Fields in the declaration/noteson completionBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents required 6. Security requiredSecurity is not normally required7. Additional informationIn Box 44 of the SAD enter the following;-Document code C601-IP authorisation number-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 AIstatement-Declare the full name and address of the supervising Customs Office as a IP/S goods as a 10200 AI Statement-Details of security if required-enter the appropriate RFS code from Appendix C108. Pre-export actionThe goods must be pre entered where the full declaration procedure is used or when theIP authorisation holder is not authorised to use simplified export procedures9. Post Clearance Action 10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further details11. NotesA copy of the export entry showing the declaration unique reference number (DUCR)should be retained31 51 A521. Goods CoveredRe export of goods entered to IP VAT only Suspension2. Notice30013. Status of goods1st sub division: EX2nd sub division: enter codesD F,asappropriate4. Specific Fields in the declaration/notes Box 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents required Tariff Vol 311 98PPSysBRev PageLayout: CEX002 [O] Page: 99 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 16. Security required 7. Additional informationInBox 44of the SAD enter the following;-Document code C601-IP authorisation number-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 AIstatement-Declare the full name and address of the supervising Customs Office as a SPOFFStatement. For goods entered to IP using the simplified authorisation procedure,enter NIRU or the supervising office if assurance has been passed over to Simplified authorisation , IP authorisation reference number IP /9999/999/99 as a 00100 AI statement for goods entered to simplified IP-Enter IP/S goods as a 10200 AI Statement-Details of security if required-enter the appropriate RFS code from Appendix C108. Pre-export action 9. Post Clearance ActionA copy of the export entry showing the declaration unique reference number (DUCR)should be retained10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further details11. Notes 31 51 E511. Goods CoveredProcessed CAP goods exported under frontier or local clearance procedures containingingredients relieved of duty under IP Suspension and ingredients of Union status in freecirculation for which a refund is requested (Annex 1 goods),subject to an export Notice3001, 8003. Status of goods1st sub division: EX2nd sub division: enter codesD F,asappropriate4. Specific Fields in the declaration/notes Box 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents required-CAP export licence or AFC as appropriate6. Security required7. Additional informationInBox 44of the SAD enter the following;-Enter document code C601-IP authorisation number-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 AIstatement-Declare the full name and address of the supervising Customs Office as a IP/S goods as a 10200 AI Statement8. Pre-export actionThe goods must be pre code must be declared if Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 100 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 19. Post Clearance ActionA copy of the export entry showing the declaration unique reference number (DUCR)should be returned to the exporter and retained by VAT 11. NotesThe entry must identify between IP and non IP ingredients in the product by declaring thecorrect recipe code31 51 E521. Goods CoveredProcessed CAP goods exported under frontier or local clearance procedures containingingredients relieved of duty under IP Suspension and ingredients of Union status in freecirculation for which a refund is requested (Annex 1 goods), not subject to an Notice3001, 8003. Status of goods1st sub division: EX2nd sub division: enter codesD F,asappropriate4. Specific Fields in the declaration/notes Box 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents required-CAP export licence or AFC as appropriate6. Security requiredSecurity (subject to the minimum quantities) will be required to move the goods to theoffice of exit under Commission Regulation 2454/93 Annex 44C7. Additional informationInBox 44of the SAD enter the following;-Enter document code C601-IP authorisation number-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 AIstatement-Declare the full name and address of the supervising Customs Office as a IPS goods as a 10200 AI Statement8. Pre-export actionThe goods must be pre code must be declared if appropriate9. Post Clearance ActionA copy of the export entry showing the declaration unique reference number (DUCR)should be returned to the exporter and retained by VAT 11. NotesThe entry must identify between IP and non IP ingredients in the product by declaring thecorrect recipe code31 51 E531. Goods CoveredProcessed CAP goods exported under frontier or local clearance procedures containingingredients relieved of duty under IP Suspension and ingredients of Union status in freecirculation for which a refund is requested (Annex 1goods) exported in small quantitieswithout an export Notice3001, Tariff Vol 311 100PPSysBRev PageLayout: CEX002 [O] Page: 101 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 13. Status of goods1st sub division: EX2nd sub division: enter codesD F,asappropriate4. Specific Fields in the declaration/notes Box 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents required-CAP export licence or AFC as appropriate6. Security required7. Additional informationInBox 44of the SAD enter the following;-Enter document code C601-IP authorisation number-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 AIstatement-Declare the full name and address of the supervising Customs Office as a IP/S goods as a 10200 AI Statement8. Pre-export actionThe goods must be pre code must be declared if appropriate9. Post Clearance ActionA copy of the export entry showing the declaration unique reference number (DUCR)should be returned to the exporter and retained by VAT 11. NotesThe entry must identify between IP and non IP ingredients in the product by declaring thecorrect recipe code31 51 E611. Goods CoveredProcessed CAP goods exported under frontier or local clearance procedures containingingredients relieved of duty under IP Suspension and ingredients of Union status in freecirculation for which a refund is requested (non Annex 1 goods), subject to a Notice3001, 8003. Status of goods1st sub division: EX2nd sub division: enter codesD F,asappropriate4. Specific Fields in the declaration/notes Box 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents required-CAP export licence or AFC as appropriate6. Security required7. Additional informationInBox 44of the SAD enter the following;-Enter document code C601-IP authorisation number-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 102 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 1-Declare the full name and address of the supervising Customs Office as a IP/S goods as a 10200 AI Statement8. Pre-export actionThe goods must be pre code must be declared if appropriate9. Post Clearance ActionA copy of the export entry showing the declaration unique reference number (DUCR)should be returned to the exporter and retained by VAT 11. NotesThe entry must identify between IP and non IP ingredients in the product by declaring thecorrect recipe code31 51 E621. Goods CoveredProcessed CAP goods exported under frontier or local clearance procedures containingingredients relieved of duty under IP Suspension and ingredients of Union status in freecirculation for which a refund is requested (non Annex 1 goods), not subject to a Notice3001, 8003. Status of goods1st sub division: EX2nd sub division: enter codesD F,asappropriate4. Specific Fields in the declaration/notes Box 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents required-CAP export licence or AFC as appropriate6. Security required7. Additional informationInBox 44of the SAD enter the following;-Enter document code C601-IP authorisation number-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 AIstatement-Declare the full name and address of the supervising Customs Office as a IP/S goods as a 10200 AI Statement8. Pre-export actionThe goods must be pre code must be declared if appropriate9. Post Clearance ActionA copy of the export entry showing the declaration unique reference number (DUCR)should be returned to the exporter and retained by VAT 11. NotesThe entry must identify between IP and non IP ingredients in the product by declaring thecorrect recipe Tariff Vol 311 102PPSysBRev PageLayout: CEX002 [O] Page: 103 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 131 51 E631. Goods CoveredProcessed CAP goods exported under frontier or local clearance procedures containingingredients relieved of duty under IP Suspension and ingredients of Union status in freecirculation for which a refund is requested (non annex 1 goods) exported in smallquantities without a refund Notice3001, 8003. Status of goods1st sub division: EX2nd sub division: enter codesD F,asappropriate4. Specific Fields in the declaration/noteson completionBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents required-CAP export licence or AFC as appropriate6. Security requiredSecurity (subject to the minimum quantities) will be required to move the goods to theoffice of exit under Commission Regulation 2454/93 Annex 44C7. Additional informationInBox 44of the SAD enter the following;-Enter document code C601-IP authorisation number-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 AIstatement-Declare the full name and address of the supervising Customs Office as a IP/S goods as a 10200 AI Statement8. Pre-export actionThe goods must be pre code must be declared if appropriate9. Post Clearance ActionA copy of the export entry showing the declaration unique reference number (DUCR)should be returned to the exporter and retained by VAT 11. NotesThe entry must identify between IP and non IP ingredients in the product by declaring thecorrect recipe code31 51 E711. Goods CoveredProcessed CAP goods exported under frontier or local clearance procedures containingingredients relieved of duty under IP Suspension and ingredients of Union status in freecirculation for which a refund is requested, exported in small quantities disregarded forthe calculation of minimum rates of checks2. Notice3001, 8003. Status of goods1st sub division: EX2nd sub division: enter codesD F,asappropriate4. Specific Fields in the declaration/notes Box 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents required-CAP export licence or AFC as Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 104 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 16. Security required7. Additional informationInBox 44of the SAD enter the following;-Enter document code C601-IP authorisation number-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 AIstatement-Declare the full name and address of the supervising Customs Office as a IP/S goods as a 10200 AI Statement8. Pre-export actionThe goods must be pre code must be declared if appropriate9. Post Clearance ActionA copy of the export entry showing the declaration unique reference number (DUCR)should be returned to the exporter and retained by VAT 11. NotesThe entry must identify between IP and non IP ingredients in the product by declaring thecorrect recipe 51 F621. Goods CoveredProcessed CAP goods exported under frontier or local clearance procedures containingingredients relieved of duty under IP Suspension and ingredients of Union status in freecirculation for Victualling eligible for Notice3001, 8003. Status of goods1st sub division: EX2nd sub division: enter codesD F,asappropriate4. Specific Fields in the declaration/noteson completionBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents required-CAP export licence or AFC as appropriate6. Security required7. Additional informationInBox 44of the SAD enter the following;-Enter document code C601-IP authorisation number-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 AIstatement-Declare the full name and address of the supervising Customs Office as a IP/S goods as a 10200 AI Statement8. Pre-export actionThe goods must be pre code must be declared if appropriate9. Post Clearance ActionA copy of the export entry showing the declaration unique reference number (DUCR)should be returned to the exporter and retained by Tariff Vol 311 104PPSysBRev PageLayout: CEX002 [O] Page: 105 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 110. VAT 11. NotesThe entry must identify between IP and non IP ingredients in the product by declaring thecorrect recipe code31 51 F631. Goods CoveredProcessed CAP goods exported under frontier or local clearance procedures containingingredients relieved of duty under IP Suspension and ingredients of Union status in freecirculation entered to a victualling warehouse (Articles 40-43 Regulation EC 800/99).2. Notice3001, 8003. Status of goods1st sub division: EX2nd sub division: enter codesD F,asappropriate4. Specific Fields in the declaration/notes Box 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Date5. Additional documents required-CAP export licence or AFC as appropriate6. Security required7. Additional informationInBox 44of the SAD enter the following;-Enter document code C601-IP authorisation number-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 AIstatement-Declare the full name and address of the supervising Customs Office as a IP/S goods as a 10200 AI Statement8. Pre-export actionThe goods must be pre code must be declared if appropriate9. Post Clearance ActionA copy of the export entry showing the declaration unique reference number (DUCR)should be returned to the exporter and retained by VAT 11. NotesThe entry must identify between IP and non IP ingredients in the product by declaring thecorrect recipe code31 51 F641. Goods CoveredProcessed CAP goods, exported under frontier or local clearance procedures containingingredients relieved of duty under IP Suspension and ingredients of Union status in freecirculation exiting a victualling warehouse intended for victualling2. Notice3001, 8003. Status of goods1st sub division: EX2nd sub division: enter codesD F,asappropriate4. Specific Fields in the declaration/notes Box 33 must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 106 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 15. Additional documents required-CAP export licence or AFC as appropriate6. Security requiredSecurity (subject to the minimum quantities) will be required to move the goods to theoffice of exit under Commission Regulation 2454/93 Annex 44C7. Additional informationInBox 44of the SAD enter the following;-Enter document code C601-IP authorisation number-Do not enter a document status holders reference number eg invoice/order number etc as a GEN 45 AIstatement-Declare the full name and address of the supervising Customs Office as a IP/S goods as a 10200 AI Statement8. Pre-export actionThe goods must be pre code must be declared if appropriate9. Post Clearance ActionA copy of the export entry showing the declaration unique reference number (DUCR)should be returned to the exporter and retained by VAT 11. NotesThe entry must identify between IP and non IP ingredients in the product by declaring thecorrect recipe code31 53 0001. Goods CoveredTemporary Admission goods (TA) being re-exported outside the EU using the standard Fullpre-entry procedureNote: Do not use this CPC for Supplementary Declarations where 31 53 002 or 31 53 001was used to pre enter the goods, see CPC 31 53 0032. Notice30013. Status of goodsNot in free circulation4. Specific Fields in the declaration/notes Box 1 in the 1st space sub division enter Ex, in the 2nd sub division enter codes A or D ason completionappropriate (see Volume 3, Part 1, Exports)Box 33 the Commodity Code to 8 digits of the goods being declared for re-exportBox 40(Previous document) to identify the TA entry being discharged by this re-exportdeclaration, enter z/zzz/ (followed by date of the entry to TA in the format yymmdd)(followed by the TA C88 entry number)InBox 44 enter the following:-for goods under Full, Single or Integrated TA authorisation enter document CodeN990 (see Volume 3, Appendix C11)-Do not enter a document status code-for goods under a Full, Single or Integrated TA authorisation state the authorisationnumber in the format TA/nnnn/nnn/nn-The name and address of the supervising office responsible for the TA authorisationas a SPOFF Statement, (if the goods are under a TA simplified authorisation enterNational Temporary Admission Section, Customs House, Furness Quay, Salford MX503XN as a SPOFF statement (see Volume 3, Appendix C9)-5. Additional documents required 6. Security required 7. Additional information Tariff Vol 311 106PPSysBRev PageLayout: CEX002 [O] Page: 107 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 18. Pre-export actionThe declaration must be completed and presented with the goods to customs at the UKport or airport of departure before Post Clearance ActionEnquiries must be addressed to the supervising office identified in Box 4410. VAT 11. NotesEvidence of discharge a copy of this re-export declaration or reference to the re-exportdeclaration entry number should be sent (together with commercial documents thatclearly idenfity that the goods entered for Temporary Admission have been re-exported),to the supervising office identified in Box 53 0011. Goods CoveredTemporary Admission (TA) goods held under a TA, Full, authorisation involving more thanone member state with approval to use simplified export procedures being re-exportedoutside the EU using the Simplified Declaration Procedure (SDP).2. Notice30013. Status of goodsNot in free Specific Fields in the declaration/notes Box 1 in the 1st sub division enter Ex, in the 2nd sub division (see Volume 3, Part 1,on completionExports) enter codes C or F as appropriateBox 33 enter the Commodity Code to 8 digits of the goods being declared for re-exportBox 40(previous document) identify the previous TA entry by entering z/zzz/ (followedby date of the entry to TA in the format yymmdd)/(followed by the TA C88 entry number)Box 44 enter the following:-Document Code N990 (see Volume 3, Appendix C11)-TA authorisation number in the format TA/nnnn/nnn/nn, do not enter a documentstatus code-The full name and address of the supervising Customs office as a SPOFF Statement(see Volume 3, Appendix 9)-state simplified exportation with the number of the authorisation and the name ofthe customs office of issue as a 30200 AI Statement (see Volume 3, Appendix C9)-Enter TA goods as a 10500 AI statement (see Volume 3, Appendix C9)-5. Additional documents required 6. Security required 7. Additional information 8. Pre-export actionGoods to be presented to customs at the office of export or other designated place9. Post Clearance ActionEnquiries must be addressed to the supervising office identified in Box 44. ASupplementary declaration under CPC 31 53 000 must be submitted within 14 calendardays of the date of departure of the export10. VAT 11. NotesA copy of the re-export entry showing the declaration unique reference number (DUCR)should be Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 108 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 131 53 0021. Goods CoveredTemporary Admission (TA) goods held under a TA Full, involving more than one MemberState with approval to use Customs Supervised Export (CSE), being re-exported outside Notice30013. Status of goodsNot in free circulation4. Specific Fields in the declaration/notes Box 1 in the 1st sub division enter Ex, in the 2nd sub division (see Volume 3, part 1,on completionExports) enter C or F as appropriateBox 33 the Commodity Code to 8 digits of the goods being declared for re-exportBox 40(Previous document) to identify the previous TA entry by entering z/zzz/ (followedby date of the entry to TA in the format yymmdd)/(followed by the TA C88 entry number)InBox 44 enter the following:-Document Code N990 (see Volume 3, Appendix C11)-TA authorisation number in the format TA/nnnn/nnn/nn, do not enter a documentstatus code-The full name and address of the supervising Customs office as a SPOFF statement(see Volume 3, Appendix C9)-state simplified exportation with the number of the authorisation and the name ofthe customs office of issue as a 30200 AI statment (see Volume 3, AppendixC9)-Enter TA goods as a 10500 AI statement (see Volume 3, Appendix C9)-5. Additional documents required 6. Security required 7. Additional information 8. Pre-export actionGoods to be presented to customs at the office of export or other designated place9. Post Clearance ActionEnquiries must be addressed to the Supervising office identified in Box 44. ASupplementary declaration under CPC 31 53 003 must be submitted within 14 calendardays of the date of departure of the export means of VAT 11. NotesA copy of the export entry showing the declaration unique reference number (DUCR)should be 53 0031. Goods CoveredSupplementary declarationfor Temporary Admission goods previously that weredeclared for re-export outside the EU under CPC 31 53 001 or 31 53 002. If entry has notbeen made by SDP/ you should use CPC 31 53 Notice3. Status of goodsNot in free circulation4. Specific Fields in the declaration/notes Box 1 in the 1st sub division enter Ex, in the 2nd sub division (see Volume 3, Part 1,on completionExports):-If 31 53 001 was used to pre enter the goods for re-export enter code x or y enter Tariff Vol 311 108PPSysBRev PageLayout: CEX002 [O] Page: 109 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 1-If 31 53 002 was used to pre enter the goods for re-export enter code zBox 33 the Commodity Code to 8 digits of the goods that were declared for re-exportBox 40(Previous document) identify the previous TA re-export entry made using CP 31 53001 or 31 53 002 by entering z/zzz/ (followed by date of the entry in the formatyymmdd)/(followed by the TA C88 entry number)InBox 44enter:-Document Code N990 (see Volume 3, Appendix C11), do not enter a documentstatus code-TA authorisation number in the format TA nnnn/nnn/nn-The full name and address of the supervising Customs office as a SPOFF statement(see Volume 3, Appendix C9)-state simplified exportation with the number of the authorisation and the name ofthe customs office of issue as a 30200 AI statment (see Volume 3, Appendix C9)-Enter TA goods as a 10500 AI statement (see Volume 3, Appendix C9)-5. Additional documents requiredA copy of the re-export entry under CPC 31 53 001 or 31 53 002 showing the declarationunique reference number (DUCR) or reference to the Security required 7. Additional information 8. Pre-export action 9. Post Clearance ActionEnquiries must be addressed to the supervising office identified in Box 4410. VAT 11. NotesEvidence of discharge a copy of the re-export entry. A copy of the re-export entryshowing the declaration unique reference number (DUCR) (or reference to the re-exportdeclaration entry number) should be sent together with commercial documents thatclearly identify that the goods entered for Temporary Admission have been re-exported,to the supervising office identified in Box CPC must not be used for TA goods under a TA Simplified 71 0001. Goods CoveredGoods re exported from a customs Notice30013. Status of goodsNot in free circulation1st Sub division EX2nd sub division enter codes A, D, as appropriate4. Specific Fields in the declaration/notes Box 31 warehouse stock record reference numbers should be enteredon completionBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedureBox 40 - Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and DateBox 44 enter document code C600Do not enter a status codeBox 49 enter A,B,C,D,E followed by the identification number of the customs warehouse,followed by GB5. Additional documents required 6. Security requiredSecurity is not normally Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 110 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 17. Additional information 8. Pre-export action 9. Post Clearance Action 10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further details11. NotesFor Full declarations code A or D should be entered in box 71 0011. Goods CoveredGoods re exported from a customs warehouse eligible for export under SDP, by or onbehalf of an approved NES operator authorised to use SDP. Supplementary declaration tobe made under CPC 31 71 0032. Notice30013. Status of goods1st sub division: EX2nd sub division: enter code F4. Specific Fields in the declaration/notes Box 33- Box 33 must show the Commodity Code to 8 digits of the goods being enteredon completionto the export procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and DateBox 44 enter document code C600-Do not enter a document status code-Declare Simplified exportation with the number of the authorisation and the nameof the customs office of issue as a 30200 AI statementBox 49 enter A,C,D,E. If you hold a Community Customs Code issued authorisation or R orU. If you hold a Union Customs Code authorisation followed by identification number ofthe customs warehouse and GB5. Additional documents required 6. Security requiredSecurity is not normally required7. Additional information 8. Pre-export actionGoods to be presented to customs at the office of export or other designated place9. Post Clearance ActionSupplementary declaration to be submitted within 14 calendar days of the date ofdeparture of the export means of transport10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further details11. NotesA copy of the export entry showing the declaration unique reference number (DUCR)should be pre and post shipment declarations for this procedure must be made to CHIEF. CPC 3171 001 is only to be entered on the pre shipment declaration. Supplementary declarationmust be made using CPC 31 71 Tariff Vol 311 110PPSysBRev PageLayout: CEX002 [O] Page: 111 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 131 71 0021. Goods CoveredGoods re exported from a customs warehouse eligible for export under CSE, by or onbehalf of an approved NES operator authorised to use CSE. Supplementary declaration tobe made under CPC 31 71 0032. Notice30013. Status of goods1st sub division: EX2nd sub division: enter codes C or F as appropriate4. Specific Fields in the declaration/notes Box 33 Must show the Commodity Code to 8 digits of the goods being entered to theon completionexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and DateBox 44 enter document code C600Do not enter a document status codeBox 49 enter A,C,D,E. If you hold a Community Customs Code issued authorisation or R orU. If you hold a Union Customs Code authorisation followed by identification number ofthe customs warehouse and GB5. Additional documents required 6. Security required 7. Additional informationBox 44Declare Simplified exportation with the number of the authorisation and thename of the customs office of issue as a 30200 AI statement8. Pre-export actionGoods to be presented to customs at the office of export or other designated place. Goodscan only move under transit arrangements. The TAD must be presented prior to thephysical removal of the Post Clearance ActionSupplementary declaration to be submitted within 14 calendar days of the date ofdeparture of the export means of transport10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further details11. NotesA copy of the export entry should be pre and post shipment declarations for this procedure must be made to CHIEF. CPC 3171 002 is only to be entered on the pre shipment declaration. Supplementary declarationmust be made using CPC 31 71 003 and entering code Z in box 71 0031. Goods CoveredSupplementary declaration for goods being exported from a customs warehouse whereCPC 31 71 001 or 31 71 002 has been used to pre enter the Notice30013. Status of goods1st Sub division EX2nd sub division enter codes Y or Z as appropriate4. Specific Fields in the declaration/notes Box 31 warehouse stock record reference numbers should be enteredon completionBox 33 must show the Commodity Code to 8 digits of the goods being entered to theexport procedureBox 40 Enter code Z followed by document type CLE or ZZZ in the format EPU, EntryNumber and DateBox 44 enter document code C600 Do not enter a document status codeBox 49 enter A,B,C,D,E followed by the identification number of the customs warehouse,followed by Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 112 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E 1A copy of the export entry showing the declaration unique reference number (DUCR).6. Security required 7. Additional information 8. Pre-export action 9. Post Clearance Action 10. VATDocumentary evidence of export is required to support a claim to VAT zero rating. Thedeclarant must ensure they obtain and retain evidence of export within the specifiedperiod to zero rate the supply. See Notice 703 for further details11. NotesIf entry has not been made by SDP/CSE you should use CPC 31 71 copy of theexport entry showing the declaration unique reference number (DUCR) should 31 71 002 was used to pre enter the goods code Z in box 00 E511. Goods CoveredBoned meat of adult male bovine animals eligible for Special Export Refund placed in acustoms warehouse prior to Notice800, 30013. Status of goodsGoods are in free circulation at time of entry to customs warehouse4. Specific Fields in the declaration/notes-Box 30 fields 1 and 2 location of goods must be an approved SER Warehouseon completion-76 00 E51 must be entered into box 37-Box 44 enter boned meat certificate number-Box 44 enter Document Code 9CLM-Warehouse ID must be entered in box 49-Box 47e Method of payment%L5. Additional documents requiredA CAP export licence and a boned meat certificate relating to the goods on thedeclaration. Proof of an authorisation as outlined in below may also be requestedby customs6. Security requiredLicence securities to have been lodged beforehand with the RPA. Export licence securitywill be eligible for release when the declaration for entry into warehouse has beenaccepted. Requirements for the lodgement of any security in respect of charges will benotified by the RPA in the event of such charges being Additional informationA description of the meat must be provided in accordance with the export refundnomenclature and be made in such a way that it can be precisely identified anddifferentiated from other similar goods in the warehouse. This should include the net massof the meat, the location it will be held at within the warehouse, and any labellingreferences on the outside of the written customs warehousing authorisation to use this procedure must have beenreceived at the time the declaration is presented. This will state the locations ofwarehouses to which the goods may be entered. Full NES declaration to be made at timeof entry to warehouse. The goods location code and goods available from and to fieldsare mandatory. Prior notification must be made at least 24 hours before entry towarehouse. SDP format cannot be used for goods falling within this CPC. Licences to besubmitted where VAT 9. Post Clearance ActionAn export declaration under CPC 10 76 E51 must be presented within four months of thedate of acceptance of the entry made under this Tariff Vol 311 112PPSysBRev PageLayout: CEX002 [O] Page: 113 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: 3 APPENDIX E1Volume 3Appendix E 110. NotesA representative quantity of declarations will be subject to a physical check underRegulations 386/90 and 2090/02. To allow for this possibility, the beef must not be frozenor exported until the time by which an examination might take place has elapsed. Thistime will be stated on the authorisation mentioned in Tariff Vol 311 3 APPENDIX E1PPSysBRev PageLayout: CEX002 [E] Page: 114 Processed: 10-04-2018 10:13:40 Job: TARIFC Unit: PG11Volume 3Appendix E Tariff Vol 311 114

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