Requested procedure 40: Release to free circulation

Updated 20 September 2023

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This publication is available at https://www.gov.uk/government/publications/appendix-1-de-110-requested-and-previous-procedure-codes-of-the-customs-declaration-service-cds/requested-procedure-40-release-to-free-circulation

This Appendix contains the specific completion rules instructions for the 40-series Procedure Codes for Data Element (DE) 1/10 for Imports.

Use the index list below and the Procedure Codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.

This Appendix includes Procedure Codes:

400040514053405440714078

The completion notes in this Appendix are a supplement to the main CDS Declaration Completion Instructions for Imports.

This Appendix only contains any additional completion notes for each 4-digit Procedure Code and does not constitute full guidance on how the declaration should be completed.

Only one 4-digit Procedure Code can be declared against each goods item in DE 1/10, however, this may be tailored to the specific circumstances for the goods treatment by the use of multiple Additional Procedure Codes in DE 1/11.

These completion notes are supplemented by the DE 1/11 Additional Procedure Code Notes and therefore any instructions relating to the Additional Procedure Code (3-digit code for DE 1/11) are not included here and must be read in addition to this Appendix.

Where the DE 1/10 completion notes contain different instruction from the main Declaration Completion Guide or other Appendices, the completion instructions in Appendix 1 take precedence. Where information may be entered at Header or Item level:

However, please note that while DE 3/39, 8/2 and 8/3 are header level only data elements, they do not have to apply equally to all items on a declaration.

These completion notes should be read in conjunction with the main CDS Declaration Completion Instructions for Imports. These are additional notes on specific declaration data elements in relation to this procedure code and do not constitute full guidance on how the declaration should be completed.

The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

Entry for free-circulation and home use of non-Union goods (H1).

Entry for home use in the context of trade between the Union and any Special Fiscal Territory or other territory with which the EU has formed a Customs Union (H5) (Article 201, EU Reg. No. 952/2013 (UCC)) and where the goods have not been subject to any previous procedure.

Entry for release for free circulation and home use in respect of a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009 (H7).

This Procedure Code is used to claim simultaneous release for free circulation and home use with the payment of any customs duties and other charges due, or entry for home use in the context of trade between the Union and the countries with which it has formed a customs union of goods.

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibitions or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

Goods cannot be released to free circulation and home use using the H7 data set where customs duties or other charges are payable prior to release.

Where the additional declaration type used in DE 1/2 is: C, F, J, K, Y or Z authorisation to use the Simplified Declaration Procedures (SDP) or Entry in Declarant’s Records (EIDR) must also be held.

EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code.

Import goods into the UK: step by step

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H1, H5, H7*, I1 C&F, I1 B&E or C21i EIDR NOP.

H7 data set may only be used where Additional Procedure Code 1H7 is declared in DE 1/11.

Enter code: IM or CO*.

For goods released to free circulation that have Customs Union status (for example, they originate in a Special Fiscal Territory, or were sent from a Territory that forms part of a customs union with the EU), the declaration type (DE 1/1) should reflect the customs status of the goods:

*Only code IM may be declared when Declaration Category H7 is used.

The following codes may be entered for this Procedure Code: A*, B**, C, D*, E**, F, J, K, Y or Z.

*Only codes A and D may be declared when Declaration Category H7 is used.

**Additional Declaration Type B or E may only be used where the Additional Procedure Code (DE 1/11) notes specifically allow. Where additional declaration types B or E are used, a simplified declaration should be submitted, as per Appendix 21G: Declaration Category data set: Import Simplified Declaration on an occasional basis (DE 1/2 Codes B&E) for the data set to be used). In these instances, a subsequent supplementary declaration is not required.

Where additional declaration types C or F are used, a simplified declaration should be submitted, as per Appendix 21F: Declaration Category Data Sets: Import Simplified Declaration with regular use (DE 1/2 Codes C&F), and a supplementary declaration must be submitted where required.

The list below details the Previous Document reference types to be used in specific circumstances for this Procedure Code. Please refer to Appendix 3: DE 2/1 Previous Document Codes for alternative codes which may be used if the circumstances below do not apply:

*Please Note that SDE represents the Simplified Declaration Procedure (SDP) and CLE represents the Entry In Declarant’s Records (EIDR) procedure.

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment).

Appendix 4 includes the codes for all Additional Information (AI) statements that may be used on the Customs Declaration Service (CDS). Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

Only Additional Information (AI) Code RRS01 may be declared at header level on the customs declaration. All other AI codes must be declared at item level.

If goods specified on the customs declaration are imported using non-EU packings, pallets or containers for which relief under Temporary Admission is claimed, enter the PAL additional information statements as appropriate.

The following AI statements may be required in DE 2/2:

Please refer to Appendix 5: DE 2/3 Documents and Other Reference Codes for the relevant document codes, document status codes and details to be declared (for example, licences and certificates). Where both Union and National document codes are being declared, enter any Union codes first. Union codes will begin with a letter.

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C512 to be declared when the Simplified Declaration Procedure (SDP) is being used). The corresponding Economic Operator Registration and Identification (EORI) number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as applicable).

Deferment only:

When deferred payment is being used for customs duty purposes, enter the following document codes:

Please note that where deferred payment is being used for customs duty purposes, both codes C505 and C506 must be declared. These codes are not required when deferment is only being used for non-Customs duty tax types in DE 4/8 Method of Payment.

This data element must be completed when codes E or R are declared in DE 4/8 (Method of Payment).

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

The deferment account details should be entered in the following format:

Please note document codes C505 and C506 must also be declared in DE 2/3 and authorisation codes CGU and DPO declared in DE 3/39 when deferred payment is being used for customs duty purposes. They are not required when deferment is only being used for other taxes.

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, SDE to be declared when Simplified Declaration Procedure is being used).

This data element is only mandatory where an authorisation is required to declare the goods.

This data element does not require completion for the following types of authorisation:

For all other authorisations:

The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

Where postponed VAT accounting (PVA) is used to account for the import VAT, enter the VAT Registration Number of the Importer in DE 3/40 at header level.

Where Import One Stop Shop (IOSS) is used enter the Role Code FR5 and IOSS Identification Number of the supplier in DE3/40 at header level.

Postposed VAT Accounting (PVA) and Import One Stop Shop (IOSS) cannot be combined on a single declaration. The IOSS identification number is not required on the I1C&F declaration, it is only required at the Supplementary Declaration stage when IOSS is being used.

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.

Enter a Method of Payment (MOP) code for each tax type to be paid or secured using the codes from Appendix 9: DE 4/8: Method of Payment Codes.

When Simplified Declaration Procedure (SDP) with regular use or Entry in Declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

Enter Code Y where Cash Accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in DE 4/8 Method of Payment).

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where Method of Payment codes N or P are declared in DE 4/8 Method of Payment.

The following Additional Procedure Codes may be used with Procedure Code 40 00:

C01-C04, C06-C61, E01, E02, F15, F21, F22, F45, F47, F48.

000, 0GD, 1BN, 1CD, 1CG, 1CL, 1DP, 1EB, 1ES, 1FV, 1H7, 1MO, 1NC, 1NN, 1NO, 1NP, 1NV, 1PF, 1PP, 1RC, 1RE, 1RV, 1SC, 1SV, 1TO, 2DP.

The use of this requested procedure is dependent on the payment of any customs duties or other charges due.

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Security is only needed for tariff quota relief where:

Documents which were not available at the time of importation and which potentially substantiate a claim to quota relief must always be sent to the officer as indicated by either form C1411 or form C1412 which will be issued as appropriate when the goods are released on security for duty.

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

Entry for free-circulation and home use of non-Union goods (H1) where the goods have been previously entered to inward processing (Article 256 EU Reg. No. 952/2013 (UCC)).

Entry for home use in the context of trade between the Union and any Special Fiscal Territory or other territory with which the EU has formed a Customs Union (H5) where the goods have been previously entered to inward processing (Article 256 EU Reg. No. 952/2013 (UCC)).

This Procedure Code is used to claim simultaneous release for free circulation and home use with the payment of any customs duties, or entry for home use in the context of trade between the Union and the countries with which it has formed a customs union of goods for goods which were previously entered to IP.

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

An Inward Processing (IP) authorisation, valid at the time the goods were entered to IP, is needed to use this customs procedure. This may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration), see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Evidence of eligibility for customs duty relief under the Inward Processing (IP) procedure must be held. A duty calculation worksheet to verify any duty override calculations will be required (see DE 2/3 Document Codes).

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an Authorisation by Customs Declaration being held at the time the goods were entered to IP.

Where the additional declaration type used in DE 1/2 is: Z authorisation to use the Entry in Declarant’s Records (EIDR) must also be held.

Additional declaration type (DE 1/2): Z cannot be used where use of the previous procedure was approved by Authorisation by Customs Declaration. If the previous procedure (IP) was approved by Authorisation by Customs Declaration, AI code 00100 in DE 2/2 may only be used with code A in DE 1/2 on this declaration.

Authorisation by Customs Declaration may only be used where the entry to and discharge of the special procedure occurs within the same Member State.

This Procedure Code may not be used with Simplified Declaration Procedure (SDP).

EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code.

Import goods into the UK: step by step

Working out the customs value of your imported goods

Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland

Information can be found on Temporary Admission on Gov.UK:

Apply to import goods temporarily to the UK

Pay less or no duty on goods you store, repair, process or temporarily use

H1 or H5.

Enter code: IM or CO.

The following codes may be entered for this Procedure Code: A or Z.

*Please note that CLE represents the Entry in Declarant’s Records (EIDR) procedure.

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment).

Appendix 4 includes the codes for all AI statements that may be used on CDS. Where both Union and National AI statements are being declared, enter any Union AI statements first. Union AI statements will begin with a number.

The following AI statements may be required in DE 2/2:

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C514 to be declared when EIDR is being used). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as applicable).

Required by holders of a full Inward Processing authorisation only:

Enter the IP authorisation number valid at the time the goods were entered to IP:

Deferment only:

When deferred payment is being used for customs duty purposes, enter the following document codes:

Inward Processing declarations where Article 86(3) UCC customs debt rules are being used:

Enter:

This data element must be completed when codes E or R are declared in DE 4/8 (Method of Payment).

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

The deferment account details should be entered in the following format:

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, EIR to be declared when Entry in Declarant’s Records (EIDR) is being used).

This data element does not require completion for the following types of authorisation:

For all other authorisations:

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Code IPO is only required when a full authorisation is held.

Where postponed VAT accounting (PVA) is used to account for the import VAT, enter the VAT Registration Number of the Importer in DE 3/40 at header level.

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.

DE 4/4 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information). Enter the measurement unit code of ‘GBP’ followed by the value of the goods originally entered to inward processing.

Enter the amount of revenue due, against each tax type on the compensating products being released to free circulation.

Document code 9WKS should be entered in DE 2/3 (Document Codes).

DE 4/7 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information).

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE 4/6).

Enter a Method of Payment (MOP) code for each tax type to be paid or secured using the codes from Appendix 9: DE 4/8: Method of Payment Codes.

When Entry in Declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

The declared values or prices must be the values or prices of the processed/compensating products resulting from inward processing and now being released to free circulation.

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

*Select the GB UN/LOCODE code from Appendix 16I: DE 5/23: Goods Location Codes: GB Place Names and UN/LOCODE Codes for the nearest place name to the premises where the goods are located.

Enter the supervising customs office code applicable for the Inward Processing authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

For fully authorised traders, the Supervising Customs Office shown on the authorisation for Inward Processing, or;

Where an authorisation is granted under ‘Authorisation by Customs Declaration’, enter the Supervising office (SPOFF) code ‘GBBEL004’ for the HMRC National Import Relief Unit (NIRU).

Enter the details of the goods in terms of the processed/compensating products.

Enter Code ‘Y’ where Cash Accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in DE 4/8 Method of Payment).

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where the Method of Payment codes N or P are declared in DE 4/8 Method of Payment.

The following Additional Procedure Codes may be used with Procedure Code 40 51:

A04, C11 — C26, C29 — C36, C40, C58, C59, F15, F44, F45.

000, 1CL, 1MO, 1RE,.

The use of this requested procedure is dependent on the payment of any customs duties.The use of this procedure code is a declaration by the importer that the conditions laid down in Council Regulation (EU) No. 952/2013, Commission Delegated Regulation (EU) No. 2015/2446 and Commission Implementing Regulation (EU) No. 2015/2447 are met.

The use of this requested procedure is dependent on the payment of any VAT duties, where applicable.

Security is only needed for tariff quota relief where:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

Entry for free-circulation and home use of non-Union goods (H1) where the goods have been previously entered to temporary admission (Article 250 EU Reg. No. 952/2013 (UCC)).

Entry for home use in the context of trade between the Union and any Special Fiscal Territory or other territory with which the EU has formed a Customs Union (H5) where the goods have been previously entered to temporary admission (Article 250 EU Reg. No. 952/2013 (UCC)).

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

A Temporary Admission (TA) authorisation, valid at the time the goods were entered to TA, is needed to use this customs procedure. This may be pre-approved (single member state or multi-state) or declaration specific (Authorisation by Customs Declaration), see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

Evidence of eligibility for customs duty relief under the Temporary Admission (TA) procedure must be held.

The use of this procedure is subject to a full authorisation (single member state or multi-state), or an Authorisation by Customs Declaration being held at the time the goods were entered to TA.

Where the additional declaration type used in DE 1/2 is: Z authorisation to use Entry in Declarant’s Records (EIDR) must also be held.

Additional declaration type (DE 1/2): Z cannot be used where use of the previous procedure (TA) was approved by Authorisation by Customs Declaration. If the previous procedure was approved by Authorisation by Customs Declaration, AI code 00100 in DE 2/2 may only be used with code A in DE 1/2 on this declaration.

Authorisation by Customs Declaration may only be used where the entry to and discharge of the special procedure occurs within the same Member State.

Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibition or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

This Procedure Code may not be used with Simplified Declaration Procedure (SDP).

EIDR cannot be used to declare controlled drugs or controlled goods under this Procedure Code.

Import goods into the UK: step by step

Working out the customs value of your imported goods

Imports (VAT Notice 702)

Information can be found on Temporary Admission on Gov.UK:

Apply to import goods temporarily to the UK

Pay less or no duty on goods you store, repair, process or temporarily use

H1 or H5.

Enter code: IM or CO.

The following codes may be entered for this Procedure Code: A or Z.

*Please note that CLE represents the Entry in Declarant’s Records (EIDR) procedure.

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment).

The following AI statements may be required in DE 2/2:

This includes document codes for all types of authorisations required in order to declare the goods to the customs procedure concerned (for example, C514 to be declared when EIDR is being used). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as applicable).

Required by holders of a full Temporary Admission (TA) authorisation only:

Enter the TA authorisation number valid at the time the goods were entered to TA:

Deferment only:

When deferred payment is being used for customs duty purposes, enter the following document codes:

This data element must be completed when codes E or R are declared in DE 4/8 (Method of Payment).

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

The deferment account details should be entered in the following format:

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, EIR to be declared when Entry in Declarant’s Records (EIDR) is being used).

This data element does not require completion for the following types of authorisation:

For all other authorisations:

Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.

*CGU and DPO are only required for deferment if they are being used to pay or secure customs duty. They are not required when deferment is only being used for other taxes.

**Code TEA is only required when a full authorisation is held.

Where postponed VAT accounting (PVA) is used to account for the import VAT, enter the VAT Registration Number of the Importer in DE 3/40 at header level.

Enter the appropriate tax type using the codes from Appendix 8: DE 4/3: Tax Types for each tax to be paid or secured.

DE 4/4 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information). Enter the measurement unit code of ‘GBP’ followed by the amount of any revenue paid against each tax type (DE 4/3) whilst the goods were held under TA (TA with partial relief only).

DE 4/6 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information).

Enter the amount of revenue due, against each tax type on the goods release to free circulation (minus any revenue previously paid, see DE 4/4).

Enter the MRN of the customs declaration originally used to enter the goods to TA in DE 2/1 as a previous document as evidence of the manual revenue calculation.

DE 4/7 is required where AI statement code OVR01 is entered in DE 2/2 (Additional Information).

Enter the total amount of taxes due on the goods. This should equal the amount of tax manually calculated for each tax type (as per DE 4/6).

Enter a Method of Payment (MOP) code for each tax type to be paid or secured using the codes from Appendix 9: DE 4/8: Method of Payment Codes.

When Entry in Declarant’s records (EIDR) is being used, only MOP codes E or R may be used.

The declared values or prices must be the values or prices of the goods on their release to free circulation (for example, auction hammer price).

Enter the location details appropriate to the type of authorisation held as indicated in the table below:

*Select the GB UN/LOCODE code from Appendix 16I: DE 5/23: Goods Location Codes: GB Place Names and UN/LOCODE Code List for the nearest place name to the premises where the goods are located.

Enter the supervising customs office code applicable for the Temporary Admission authorisation held from Appendix 17: DE 5/27 Supervising Office Codes.

For fully authorised traders, the Supervising Customs Office shown on the authorisation for Temporary Admission or;

Where an authorisation is granted under ‘Authorisation under Customs Declaration’, enter the SPOFF Code GBSFY001 for HMRC NTAS (National Temporary Admission Seat).

Enter Code ‘Y’ where Cash Accounts are being used to pay/secure the duties and other charges concerned (where code N or P is declared in DE 4/8 Method of Payment).

Enter the EORI number of the holder of the Cash Account being used to pay/secure any duties and charges where the Method of Payment codes N or P are declared in DE 4/8 Method of Payment.

The following Additional Procedure Codes may be used with Procedure Code 4053:

C01 — C04, C11 — C21, C23, C25, C26, C30 — C36, C40, C44, C56, C58 — C61 F15, F45.

000, 1RE, 1RV, 1XT

The use of this requested procedure is dependent on the payment of any customs duties.

The use of this requested procedure is dependent on the payment of any VAT, where applicable.

Security is only needed for tariff quota relief where:

The use of this requested procedure is dependent on the payment of any excise duties, where applicable.

Entry for free-circulation and home use of non-Union goods where the goods have been previously entered to inward processing in another member state (Articles 211(1) and 256 EU Reg. No. 952/2013 (UCC)).

This Procedure Code is used to claim simultaneous release for free circulation and home use with the payment of any customs duties for goods which were previously entered to inward processing (IP) in another member state.

Any customs duties must be paid or accounted for under Article 195, EU Reg. No. 952/2013 (UCC), in order for the goods to be released to this procedure.

A full, multi-state Inward Processing (IP) authorisation, valid at the time the goods were entered to IP, is needed to use this customs procedure, see conditions and requirements detailed in Pay less or no duty on goods you store, repair, process or temporarily use.

These notes must be read in conjunction with the appropriate completion notes for the Additional Procedure Code used on the declaration (DE 1/11).

The use of this procedure is subject to a full multi-state authorisation being held for IP at the time the goods were entered to IP.

Authorisation by Customs Declaration cannot be used with this Procedure Code.Release for free circulation is dependent on the application of customs formalities relating to the release of the goods. This includes the application of commercial policy measures, including any prohibitions or restrictions (Article 201, EU Reg. No. 952/2013 (UCC)).

This Procedure Code may not be used with Simplified Declaration Procedure (SDP) or Entry in Declarant’s Records (EIDR).

Import goods into the UK: step by step

Working out the customs value of your imported goods

Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland

Pay less or no duty on goods you store, repair, process or temporarily use

Information can be found on Inward Processing on Gov.UK:

Apply to delay or pay less duty on goods you import to process or repair

Pay less or no duty on goods you store, repair, process or temporarily use

H1.

Enter code: IM.

The following codes may be entered for this Procedure Code: A.

Please refer to Appendix 4: DE 2/2 Additional Information Statement Codes for the relevant codes and details to be declared (for example, GEN45, unique reference number allocated to the consignment).

The following AI statements may be required in DE 2/2:

Appendix 5 includes the codes for all documents, references and authorisation types that may be used on CDS. For example, C601 to be declared when a full IP authorisation is held). The corresponding EORI number of the authorisation holder must be declared in DE 3/39 against the appropriate authorisation type code.

The specific document code references detailed below must be declared (as applicable).

Required on all IP declarations:

Enter the IP authorisation number valid at the time the goods were entered to IP:

Deferment only:

When deferred payment is being used for customs duty purposes, enter the following document codes:

Inward Processing declarations where Article 86(3) UCC customs debt rules are being used:

This data element must be completed when codes E or R are declared in DE 4/8 (Method of Payment).

Enter the Deferment Account Numbers (DANs) of the deferment accounts to be used to:

The deferment account details should be entered in the following format:

Please refer to Appendix 6: DE 3/39 Authorisation Type Codes for the list of codes to be declared (for example, IPO to be declared when Inward Processing with a full authorisation is being used).

The Authorisation Type Code and relevant EORI number for the authorisation holder must be declared for each type of authorisation required in order to declare the goods to the customs procedure concerned. The corresponding authorisation decision number must be declared in DE 2/3 against the appropriate document code.