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GOV.UK
Notice
Notice 3001: Customs SpecialProcedures for the UnionCustoms Code
Updated 11 July 2016
ContentsForeword
1. Scope
2. Authorisation
3. Economic conditions/economic test
4. Customs declaration lodged at another customs
office
5. Records
6. Discharge
7. Movement of Goods
8. Usual Forms of Handling
9. Equivalence
10. Electronic system relating to Standardised
exchange of information
See more information about this Notice
Contents
Search
HM Revenue& Customs
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11. Using customs declarations to enter and
discharge Customs Special Procedures
12. Customs Debt
Contents
Foreword
This guidance replaces Notices 200,221,232,235,237,306,308
and 770. It explains the legal basis and generic requirements
of the Customs Special Procedures under the Union Customs
Code (UCC).
Detailed information on each special procedure can be found
in the annexes to this guidance.
Scope
This guidance explains the Customs Special Procedures which
are:
storage comprising of Customs Warehousing (CW) and
Free Zones
specific use comprising of Temporary Admission (TA) and
End-Use (EnU)
1.
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processing comprising Inward and Outward Processing
transit (not covered in this guidance)
Information on Free Zones are included at Annex B. The only
Free Zone in operation in the UK will be on the Isle of Man.
Before deciding whether to use a special procedure, you
should research the procedure to make sure that you can meet
all the obligations attached to it.
If the legal requirements of the procedure are not met, any
customs duties and import VAT suspended under the
procedure, will become due.
Any person who makes a false declaration or provides false
information about goods entered to a relief, may be liable to
penalties under the Customs and Excise Management Act
1979 and Finance Act 2003 Contravention of Civil Penalties
and Civil Evasion Penalties.
This guidance does not replace the law. It is our view of what
the law says and explains UK HM Revenue and Customs
(HMRC) policy on certain aspects of these procedures.
Nothing in this guidance takes the place of the law but it may
help you decide which regime will suit your business
requirements.
UCC Article Delegated Act (DA) Article Implementing Act (IA) Article
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210
Following the publication of Regulation No 952/2013 of the
European Parliament and of the Council 9 October 2013,
laying down the UCC and the corresponding Delegated
Regulation (EU) 2015/2446 and Commission Implementing
Regulation (EU) 2015/2447. This guidance has been written to
explain the generic aspects of the Special Procedures.
Separate annexes will cover those aspects, which are specific
to each procedure.
The main changes from the previous Customs Code (Council
Regulation EEC No 2913/92) and its implementing regulation
(Commission Regulation EEC No 2454/93) are:
the mandatory requirement for a guarantee to cover
potential and/or actual debts
the requirement to be financially solvent, have a good
compliance record and have a good record keeping system
in order to hold an authorisation
changes to the process for examining the economic
conditions when an economic test is required for processing
procedures
1.2 What has changed?
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a requirement for a Bill of Discharge (BoD) for EnU is
introduced
new prefixes for CW authorisations
a provision to undertake retail sales remotely under
the CWprocedure is introduced
the removal of the requirement to re-export the goods under
Inward Processing (IP) unless specifically laid down
the removal of IP drawback, type D CW and Processing
under Customs Control
equivalence may not be authorised where the goods are
subject to Anti-Dumping Duties (ADD)
The laws covering the Customs Special Procedures are:
Regulation (EU) No 952/2013 of the European Parliament
and of the Council of 9 October 2013 laying down the UCC,
and the UCC Delegated Act (DA) Commission Delegated
regulation (EU) 2015/2446 and Implementing Act
(IA) Commission Implementing regulation (EU)
2015/2447which lay down the provisions for its
implementation
EU law on import VAT relief is contained in Council Directive
2006/112/EC that is interpreted into UK law in the Value
Added Tax Act 1994 under which authority for the VAT
1.3 What law covers this notice?
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Regulations 1995 were made - other national provisions
and VAT directives may also apply
the rules for excisable products under suspensive customs
procedures can be found in Article 3(4) of Council Directive
2008/118/EC
This guidance sets out the general principles of the
procedures; it cannot cover every aspect in detail. If, after
reading this guidance, you need further information you can
email, phone or write to the Imports and exports: general
enquiries.
Refer to the Integrated Tariff of the United Kingdom.
General enquiries concerning completing the application form
should be directed to the VAT and Customs helpline. Enquiries
about your authorisation/approval should be directed to your
Authorising Office.
If your application concerns the processing procedures:
Nottingham Authorisations and Returns team
CITEX Authorisations and Returns Team
1.4 Where can I obtain further informationabout the special procedures?
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2nd floor East
HM Revenue and Customs
Fitz Roy House
Castle Meadow Road
Nottingham
NG2 1BD
If your application concerns storage or specific use
procedures:
Leeds Authorisations and Returns team
CITEX Authorisations and Returns Team
Peter Bennett House
Lawnswood Business Park
Redvers Close
Leeds
LS16 6RQ
If you are under the control of Large Business this will be your
Customer Relationship Manager.
Enquiries once you have been authorised, should be directed
to your supervising office (as notified in your authorisation
letter).
Authorisations by customs declaration (previously known as
simplified authorisation) for processing and EnU are assured
by:
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NIRU
Abbey House
Head Street
Enniskillen
Northern Ireland
BT74 7JL
Telephone: 03000 572 100
Authorisations by customs declaration (previously known as
simplified authorisation) for TA are assured by:
National Temporary Admission Seat (NTAS)
HM Revenue and Customs
National Clearance Hub
Ralli Quays
3 Stanley Street
Salford
M60 9LA
Telephone: 03000 579055
Fax: 03000 588459
TA forms C108 and C110 (oral customs declaration):
Local Compliance
CITEX Written Enquiries Team
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S0000
Newcastle
NE98 1ZZ
Telephone: 03000 583736
Email: [email protected]
Authorisations issued by the Isle of Man are issued and
supervised by:
Customs and Excise Division
Isle of Man Treasury
Custom House
North Quay
Douglas
Isle of Man
IM99 1AG
Telephone: 01624 648140
Fax: 01624 648117
1.5 What rights do I have in relation to acustoms decision?
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If you receive an adverse customs decision from HMRC you
have rights under the Right to be Heard (RTBH) process.
When you receive an adverse customs decision from HMRC,
you will first be issued with a ‘pre-notification communication’
explaining the reasons why the adverse decision will be made.
Once the pre-notification is issued, you will have a period of 30
calendar days in which you may make further representations
or provide further information to HMRC concerning the
decision.
Once the RTBH period has expired and a decision has been
issued, the decision letter will contain 2 options, if you do not
agree with a decision within 30 days of the date of the decision
you can either:
request a review of the decision by someone not involved in
making the disputed decision
appeal direct to a tribunal who are independent of HMRC
Your request for a review should be made in writing (setting out
the reasons you do not agree with the decision) to:
Customs Directorate
Review and Appeals Team
7th Floor South West
Alexander House
21 Victoria Avenue
Southend-on-Sea
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Essex
SS99 1AA
If you opt to have your case reviewed, you will still be able to
appeal to a tribunal if you disagree with the outcome.
Further information relating to reviews and appeals (including
the process for appeals to a tribunal) is contained in
leaflet HMRC1: HM Revenue and Customs decisions - what to
do if you disagree.
UCC Article DA Article IA Article
22.6
HMRC are obliged under European Union (EU) agreements to
promote compliance with EU provisions and to have
arrangements in place to counter non-compliance. You should
make sure you comply with all the requirements set out in your
authorisation. Where the requirements are not met, civil
penalties are seen as an appropriate sanction in most cases.
The maximum penalty provided for in law for a Customs Civil
Penalty is £2,500 per contravention.
1.6 Civil penalties
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You may also incur a civil penalty for errors outside of your
authorisation such as incorrect declarations, losses.
Civil evasion penalties and prosecution remain an option in
certain circumstances.
Authorisation
You will require an authorisation from the customs authorities
to operate any of the following:
IP, OP, TA or EnU procedures
storage facilities for the CW of goods
The conditions for the use, storage or processing of goods and
how they may be moved under the authorisation will be set out
in your authorisation letter.
UCCArticle DA Article IA Article
211 161,163,164,165,166,167,169,170,171,172,173,174,175,176,177,178,
201,202,203,204,206,207,218,239,240,242,243
258,
259,260,261
2.
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You must obtain prior authorisation from HMRC to use any
special procedure. The special procedure authorisation holder
is ultimately responsible for ensuring that all the conditions of
the procedure are met and you are also responsible for the
customs duty and associated charges on all goods entered to
your authorisation, whether or not you own them, until they are
put to an eligible method of disposal. This includes goods
entered under the authorisation by other named processors.
Other companies included as named processors may only
receive, process, dispose of or move goods as specified within
your authorisation.
UCC Article DA Article IA Article
242
It is the responsibility of the authorisation holder (including
those traders using ‘simplified authorisations’) to make sure
that goods are properly declared to customs and entered to the
procedure as the goods must be under customs supervision
from the time they are entered to the procedure (usually when
2.1 Responsibilities of the authorisationholder
2.2 Authorising a third party to act on yourbehalf
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the goods are imported) until such time as they are properly
discharged. The authorisation holder is responsible for the
suspended customs debt and import VAT or for putting the
goods to the authorised use.
If you use an agent or representative for any aspect of the
process (such as submitting import and/or export declarations),
you should ensure that you give your agents clear instructions
and an obligation to provide you with the necessary documents
such as your import/export entries. If you do not hold the
necessary evidence, you may be liable for any customs debt
that may occur. You should develop your own assurance
checks to confirm that your instructions have been complied
with and consider whether to arrange for a form of indemnity to
cover any ineligible entry, processing or disposal by other
operators named on your authorisation or by agents acting on
your behalf.
A third party may not enter goods on your behalf using
simplified procedures such as Simplified Declaration
Procedure (SDP) or Entry in Declarants records (EIDR) unless
the use of simplified procedures by the named third party has
been agreed and included in your special procedures
authorisation.
When you renew your authorisation, you should always make
sure you advise the third party of your new authorisation
number.
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Further information about using a third party representative,
including the types of representation available and their
responsibilities, is provided below in paragraphs 2.11 to 2.14.
The holder of the procedure is the person who lodges the
customs declaration, or on whose behalf that declaration is
lodged. It is also the person to whom the rights and obligations
in respect of a customs procedure have been transferred. In a
public Customs Warehouse the holder of the
procedure/depositor must be established in the EU.
As the holder of the procedure, you must ensure that you
correctly declare the goods, including where an agent is used
by giving clear written instructions.
The holder of the procedure and the holder of the authorisation
can sometimes be the same, for example in a private Customs
Warehouse, the warehouse keeper will be the holder of the
procedure (depositor).
UCC Article DA Article IA Article
242
2.3 Responsibilities of holder of procedure
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Under certain circumstances, it is possible to
use IP, TA, EnU or OP with an authorisation by customs
declaration previously known as a ‘simplified authorisation’.
The authorisation is granted when the customs import
declaration (using the correct Customs Procedure Code
(CPC)) is released by customs.
Under TA, the application can only be made in the Member
State where the goods are to be used. If this is not the first
point of entry into the EU, the goods should be moved under
transit to the member state where the goods will be first used
and declared to TA in that Member State.
An authorisation by declaration should only be used
occasionally (maximum of 3 times per regime, per calendar
year, per trader/legal entity), the value of the goods must not
exceed £500,000 and there are strict conditions attached to its
use which, if not complied with, will lead to the customs duties
and import VAT becoming due.
For TA authorisation by declaration these usage and value
limits do not apply.
This type of authorisation for processing and EnU is
supervised by National Import Reliefs Unit (NIRU) and
2.4 Can I use a special procedure if I do notobtain prior authorisation from HMRC?
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for TA by NTAS.
A legal entity who holds multiple Economic Operator
Registration and Identification numbers (EORI) due to
operating branches will only be permitted to import to a
maximum of 3 times across these entities as there is only one
legal entity.
This does not include oral declarations or declarations by any
other act.
UCC Article DA Article IA Article
163.1
To apply for an authorisation you will need to complete form(s):
SP1 - EnU
SP2 - CW
SP3 - IP
SP4 - OP
SP5 - TA
If your application involves more than one Member State,
please go to Authorise a customs procedure and complete the
2.5 Applying for an authorisation
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appropriate forms.
You should ensure you apply at the earliest opportunity
as HMRChave 30 days (60 days for CW) in which to consider
the information provided once a fully completed application
form has been accepted. This includes all the necessary
information required to process your application such as
financial records, overview of procedures etc including any
additional information requested.
UCC Article DA Article IA Article
171
If you intend to use more than one special procedure, it is
advised to submit separate applications for each procedure to
customs. This will allow the holder of the authorisation to more
clearly identify which rights and obligations apply for each
procedure. The UCC related Commission acts do not support
the possibility to apply for more than one procedure per
individual application (previously integrated authorisations).
Authorisations for the operation of storage facilities may be
granted where the intended usual forms of handling would
predominate over the storage of the goods.
The holder of the authorisation for OP does not need to
arrange for the processing operations that are to be
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undertaken outside of the Union. In addition, this person does
not need to be the exporter of the goods which will be taken
out of the customs territory of the Union under OP.
Nevertheless, the export formalities must be respected (see
article 269 (2) and (3) UCC)
In order to hold a special procedures authorisation you will be
required to meet the following criteria:
be financially solvent
have a good history of compliance
maintain adequate records appropriate to the procedure you
wish to claim
have an EORI number if established in the EU or for TA use
the EORI 05000XX.XX being the country code
In addition to the above and unless otherwise provided for the
authorisation shall only be granted where all of the following
conditions are met:
the customs authorities are able to exercise customs
supervision without having to introduce administrative
arrangements disproportionate to the economic needs
involved
2.6 Conditions for granting an authorisation
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the essential interests of Union producers would not be
adversely affected by an authorisation for a processing
procedure, the Union producers essential interests shall be
deemed not affected unless evidence exists to the contrary
or where the economic conditions are deemed fulfilled - if
evidence exists that the essential interests are affected an
economic test at Union level is required
UCCArticle DA Article IAArticle
211 161,163,164,165,166,167,169,170,171,172,173,174,175,176,177,178,
201,202,203,204,206,207,218,239,240,242,243
258, 259
Authorisation shall be granted only to persons who satisfy all of
the following (unless otherwise provided for):
they are established in the customs territory of the EU
For specific cases where goods are placed under
the TAprocedure, establishment in the EU is not a condition.
See Annex C.
Applicants for IP and EnU may be established outside of the
Union in occasional cases where the customs authorities
2.7 Other conditions for granting anauthorisation
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consider this to be justified. Any application under these terms
should be submitted to the competent customs office where
the goods are to be first used or processed. Application
forms SP1 or SP3 should be submitted to the address shown
on the form.
As this is a derogation from the principle, the interpretation
regarding the scope of this provision should be restricted.
Because of this restrictive interpretation of Article 161 DA, the
following case should not be covered by the scope of this
provision.
Example 1
An airline which is established outside the customs territory of
the Union applies for an EnU authorisation so that it can import
goods for repairing of civil aircraft and part thereof.
This case should be considered as having an economic
relevance. For that reason the applicant should be established
inside the EUand consequently the application should be
rejected.
Example 2
A natural person, resident in a third country, operating his own
aircraft, may apply for an authorisation for EnU so that a
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replacement engine can be imported under
the EnU procedure.
The authorisation should be granted in this case.
Persons not established in the EU other than for TA relief may
not use an authorisation by declaration under any
circumstances.
In the case of TA, you use the goods or arrange for their use.
In the case of IP, you carry out processing operations on the
goods or arrange for them to be carried out.
The proper conduct of operations is assured.
If you are an Authorised Economic Operators (AEO) for
customs simplifications this condition is deemed to be fulfilled
in relation to the activity for special procedures if this was
taken into account when your AEO authorisation was granted.
A guarantee is provided in accordance with UCC Article 89.
UCCArticle DA Article IAArticle
211 161,163,164,165,166,167,169,170,171,172,173,174,175,176,177,178,
201,202,203,204,206,207,218,239,240,242,243
258, 259
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In order to operate a special procedure it is a requirement that
a guarantee be taken to cover the actual and potential debt
liability. This will include customs duty and in certain cases
Import VAT. A guarantee for Import VAT will be required when:
the economic operator is not established in the EU
the guarantee is part of an authorisation involving more than
one Member State
an authorisation by declaration is being used
non compliance is identified
For EnU, although the goods are technically released under
the customs debt rules of Article 77.1.a UCC which establishes
an actual debt at the time of release, there is still a ‘potential
debt, under the EnU arrangements until such time as the
‘specific use’ is completed. If, following release the goods were
‘diverted’ to an ‘ineligible’ use then the ‘relief’ granted at the
point of clearance would be invalid and the full duty would
become due. The guarantees and reference amounts need to
take account of the time delay between the customs
declaration stating they are EnUgoods and the ‘completion’ of
the EnU requirements.
If you can meet the conditions in paragraph 2.6 above and
certain other criteria you may be eligible for a guarantee waiver
or reduction, otherwise a guarantee to cover your liabilities will
be required.
2.8 Guarantees, guarantee waivers
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Further information on guarantees and guarantee
reductions/waivers in relation to processing and storage
procedures can be found in the customs authorisations and
approvals manual CAA07100, 07110 and CAA07120.
In case of authorisations by declarations, an individual
guarantee must be provided. It is not possible to apply for
reduction or waiver because that flexibility is possible only for
comprehensive guarantee. This means that 100% guarantee
has to be provided even if the person concerned has an AEOC
status.
UCCArticle DA Article IAArticle
211 161,163,164,165,166,167,169,170,171,172,173,174,175,176,177,178,
201,202,203,204,206,207,218,239,240,242,243
258, 259
These examples are taken from the guidance on Special
Procedures published within the UCC Guidance documents
Not all calculations may be necessary
An example on IP of how the reference amount for the
guarantee is calculated is as follows:
Total value of goods which may be placed under IP during 5
years (see data field 7 of the authorisation) €600,000
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Duty Rate 10%
VAT rate 20% 1
Period of Discharge 6 months
Maximum value of goods which may be under IP at a given
point in time according to business activities (production
capacity may be criterion) €50,000
Calculation of the reference amount regarding import duty
€50,000 x 10% = €5,000
The other charges are calculated as follows €55,000 x 20%
= €11,000
Guarantee reference amount is determined as €16,000
The above example illustrates that the guarantee must be
provided only for those goods that are actually under IP and
not for those which could have been placed theoretically under
the procedure. The 10% duty rate may reflect the average
import duty rate if more than one type of goods is concerned.
The calculation of the reference amount does not depend
either on the period of validity of the authorisation nor on the
period of discharge.
An example on CW of how the reference amount for the
guarantee is calculated is as follows:
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Total value of goods which may be placed under CW is
estimated to be per year €5,000,000
Value of goods which may have been placed under CW at a
given point in time according to the storage capacity of the
holder of the authorisation = €1,000,000
Duty Rate = 10% 2
Average length of time goods remain under CW = 6 months
VAT rate = 20% 3
Calculation of the reference amount regarding import duty
€1,000,000 x 10% = €100,000 - the other charges are
calculated as follows €1,100,000 x 20% = €220,000
Guarantee reference amount is determined as €320,000
No guarantee is required for goods under OP (unless
import/export (IM/EX) – prior import equivalence or Standard
Exchange System (SES) is used), IP export/import (EX/IM)
and in the following TA scenarios:
2.9 Circumstances when a guarantee is notrequired
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where the customs declaration may be made orally or by
any other act
in the case of materials belonging to or used under
contractual arrangement by airlines, shipping or railway
companies or postal services in international traffic subject
to those materials being distinctively marked
in the case of packing’s imported empty, carrying indelible
non-removable markings
where the previous holder of the authorisation
for TA declared the goods for the procedure by making an
oral or by any other act declaration and the goods are
subsequently placed under TA for the same purpose
Personal imports and goods for sports purposes do not require
a guarantee if the values of the goods is under €10,000.
See Annex C for more information.
UCC Article DA Article IA Article
81
If you are approved under the TA works of art scheme to waive
the requirement of a guarantee for VAT this will continue under
the UCC.
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If you wish to use self-assessment or centralised clearance
with special procedures, you should consult the relevant
guidance which will be issued in due course
UCC Article DA Article IA Article
179, 185 149, 151, 152
If you wish to use simplified declarations to declare your goods
- either SDP and/or EIDR you should consult Notice 760:
Customs Freight Simplified Procedures.
EIDR may not be used to enter goods to any special procedure
where an Information (INF) form is required. In order to
use EIDRto move from one special procedure to another
(excluding transit) the following conditions must be fulfilled:
the authorisation holders between the first and second
procedure must be the same
the declaration for the first special procedure must have
been made by using an Import and export: Single
2.10 Self Assessment and CentralisedClearance
2.11 Simplified Procedures
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Administrative Document (C88A) or a supplementary
declaration has been lodged
the first special procedure is discharged by placing the
goods under the second special procedure (other
than EnU or IP) by making an entry in the records
UCCArticle DA Article IA Article
179, 182,
185
149,150,151,152,183 55,157,186,187,215,220,222,224,225,226,227,228,229,
230,324
To use a procedure, you do not need to be the owner of the
goods (apart for some TA reliefs) but you must be:
a ‘natural’, or ‘legal’ person, and any association of persons
which is not a legal person but which is recognised under
Union or national law as having the capacity to perform
legal acts established in the EU. The establishment criteria,
will not apply to some reliefs under TA
‘Person established in the customs territory of the Union’
means:
(a) In the case of a natural person, any person who has his or
her habitual residence in the customs territory of the union.
2.12 Who can use the Special Procedures?
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(b) In the case of a legal person or an association of persons,
any person having its registered office, central headquarters or
a permanent business establishment in the customs territory of
the union.
‘Permanent business establishment’ means a fixed place of
business, where both the necessary human and technical
resources are permanently present and through which a
person’s customs-related operations are wholly or partly
carried out.
the person carrying out the processing (or arranging for it to
be carried out), storage or use (or arranging for its use)
authorised by HMRC to use the procedure
have an EORI number - all persons involved in international
trade are required to have an EORI number, further
information on EORI scheme and how to apply for
an EORI can be found in the Union Customs Code
Annexes.
Freight agents are not eligible for authorisation for special
procedures if they do no more than complete import and re-
export declarations (whether for a person established in
the EUor a non-established EU trader). The services agents
offer can vary so agents should undertake the safe carriage,
display and security around the goods during their time in the
UK including either arranging for the goods to be displayed,
assembled or used themselves.
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If an agent advises you that you should use a special
procedure then you will need to be sure that you understand
the requirements of the procedure, as it is the authorisation
holder who will be ultimately responsible for the duties and
taxes suspended if any requirements described in this
guidance and in your authorisation are not met.
UCC Article DA Article IA Article
5(4),5(31),5(32)
There are 2 types of legal representation when using an agent:
direct representation: the third party authorised agent
submits a customs declaration in your name and on your
behalf - you are responsible for any customs debt that may
arise if information on the declaration is incorrect or the
import or export process is not properly completed
indirect representation: the third party submits a customs
declaration in their own name and they are jointly and
severally liable with you for any customs debt that may arise
if a declaration is incorrectly made
A third party must quote your authorisation number on all
customs import/export declarations.
2.13 Types of representation
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UCC Article DA Article IA Article
18
As it is, the acceptance of the customs import declaration
by HMRC, which grants the authorisation, the person
requesting the use of a simplified authorisation, must be
named in the ‘Consignee’ field (box 8) of the declaration and
will be the person to which any debt demand (C18) will be
issued.
Anyone submitting a declaration on behalf of this person is
always acting in a direct capacity because he is requesting the
authorisation on their behalf. For this reason, indirect
representation is not an option with a simplified authorisation.
Where the TA authorisation holder is established outside of
the EU the representation must always be indirect.
2.14 Type of representation allowed with anauthorisation by customs declaration-‘simplified authorisation’
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Third party representatives (such as freight agents) should
only declare goods to a special procedure CPC where they
have been given clear instructions from the authorisation
holder. Agents should also not enter goods to an authorisation
by declaration on behalf of another trader unless specifically
instructed to do so.
Any representative who cannot evidence that these
instructions were given may become liable for the customs
debt under Article 77(3) of the UCC should any irregularity
arise.
As the holder of the procedure concerning storage you must:
ensure that your goods are sent directly to the warehouse
shown on the declaration
provide the warehouse-keeper with details of the
declarations and an explanation of any discrepancies that
are identified
ensure the goods are correctly declared on removal from
the Customs Warehouse
You are also responsible for customs debt. If you are using a
public warehouse, you must give the warehouse-keeper all the
details of your customs declaration for their records and make
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sure that the warehouse-keeper holds a valid Customs
Warehouse authorisation for the type of goods you wish to
deposit.
UCC Article DA Article IA Article
18, 19
You should make sure that you provide and keep copies of
written instructions to your agent, that they provide you with
copies of customs declarations (and/or their Customs Handling
of Import and Export Freight (CHIEF) reference numbers), and
customs clearance reports for your records. You should also
check that the correct CPC has been used on import and/ or
free circulation/re-export and that duty calculations are correct.
A decision on an application for an authorisation for the use
of IPor OP procedure, the TA procedure or the EnU procedure
shall be taken without delay and at the latest within 30 days
from the date of acceptance of the application. Acceptance is
2.16 What are my responsibilities when usinga third party representative?
2.17 Time limit to take the decision
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taken as the date a full and complete application, including all
necessary paperwork is received by HMRC.
A decision on an application for a Customs Warehouse
authorisation shall be taken without delay and at the latest
within 60 days from the date of acceptance of the application.
If your application requires an examination of the economic
conditions ‘the economic test’ then the time limits as referred to
above shall be extended for a maximum of one year from the
date on which the file was transmitted to the commission.
The customs authorities will inform the applicant or the holder
of the authorisation that the examination of the economic
conditions has been initiated and, if the authorisation has not
yet been issued, the period that the time limits to take the
decision has been extended to.
UCC Article DA Article IA Article
22.3 171
Application for authorisation by customs declaration (simplified
authorisation) may be made in the following cases:
2.18 Authorisation by customs declaration
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a. TA unless the customs authorities consider a formal
application is required for goods imported having no economic
effect.
b. EnU where the applicant totally assigns the goods to the
prescribed use.
c. IP of goods not listed in Annex 71-02.
d. OP of goods not listed in Annex 71-02.
e. release free circulation under OPR Standard Exchange
System (SES) with or without prior importation of replacement
products, where the existing authorisation does not
cover SES and the customs authorities accept a request for
amendment to the formal authorisation.
f. release to free circulation under OPR for goods of a non-
commercial nature.
Where there is a risk of non-compliance the application for
authorisation for means of transport, spare parts, accessories
and equipment under TA will require a standard customs
declaration. We will notify the declarant without delay after
presentation of the goods that a standard declaration is
required.
The data elements required are those laid down in
the UCCAnnexes other than for TA of goods by oral
declarations for release to free circulation, TA or re-export or
any other act declarations for TA and re-export.
Use of the simplified authorisation procedures does not negate
the requirement for a guarantee.
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UCC Article DA Article IA Article
6.1,6.2,6.3a,211 163.1
You must not use the authorisation by customs declaration
procedure in conjunction with:
SDP
centralised clearance
EIDR
application for authorisation involving more than one
Member State, other than for TA
where the use of equivalence is applied for
where an examination of economic conditions must take
place
where the amount of import duty is calculated under Article
86(3) of the UCC (tariff classification, customs value,
quantity, nature and origin of the goods at the time the
goods were placed under the IP procedure).
where the application is for a retroactive authorisation -
other than e and f in paragraph 2.18 (OPR)
UCC Article DA Article IA Article
2.19 Exclusions from using the authorisationby customs declaration
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6.1,6.2,6.3a,211 163.2
Where an application has been made for:
TA unless the customs authorities require a formal
application when goods are imported having no economic
effect
EnU, where the applicant intends to wholly assign the
goods to the prescribed EnU
IP of goods which are not listed in Annex 71-02
OP of goods which are not listed in Annex 71-02
release for free circulation after OP using the standard
exchange system with or without prior import of
replacement products, where the existing authorisation
does not cover such a system and the customs authorities
permit its modification
release for free circulation after OP if the processing
operation concerns goods of a non-commercial nature
where the customs authorities have considered that the
placement of means of transport or spare parts, accessories
and equipment for means of transport under
the TA procedure would entail a serious risk of non-
compliance with one of the obligations laid down in the
customs legislation, the application for an authorisation shall
2.20 Other form of an authorisation
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be based on a standard customs declaration - in this case,
the customs authorities shall inform the declarant without
delay after the presentation of goods to customs about the
requirement to submit a standard customs declaration
by ATA (Admission Temporaire/Temporary Admission)
Carnet
the authorisation shall be granted by release of goods for the
relevant customs procedure.
UCC Article DA Article IA Article
262
When an application for TA is made orally, the declarant shall
present a document as referred to in Annex 71-01 containing
the following information:
name and address of the declarant
description of the goods, their value and quantity
place of use and kind of use of the goods and means of
identifying them
the period for discharge
the customs office(s) of discharge
2.21 Oral declaration for TA
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If the goods are for use in the UK then use Import and
export: TA - inventory/document to support an oral customs
declaration (C108). If the goods are to be used in multiple
member states, the model inventory document on
the EU website should be used.
UCC Article DA Article IA Article
6.1, 6.2, 6.3a, 211 165 258
2.21.1 Supporting document for an oral customs
declaration for TA
The supporting document shall be presented in duplicate and
one copy shall be endorsed by the customs authorities and
given to the holder of the authorisation.
UCC Article DA Article IA Article
22.2 258
2.21.2 Refusal of a customs declaration made orally or by
any other act
If the customs authorities are not satisfied that, the particulars
declared orally are accurate or that they are not complete. We
shall refuse an oral declaration.
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Where a check reveals that the goods have been declared by
any other act, but the goods imported or taken out do not fulfil
the conditions, the goods concerned shall be considered not to
have been declared.
UCC Article DA Article IA Article
213
1. In order to be granted a retroactive authorisation all of the
following conditions must be met:
there is a proven economic need
the application is not related to attempted deception
you can prove on the basis of accounts or records that:
all of the requirements of the procedure are met
where appropriate, the goods can be identified for the
period involved
accounts and records are adequate to control the
procedure
all of the formalities necessary to regularise the situation of
the goods can be carried out, including where necessary
the invalidation of the customs declarations concerned. You
or your agent will be required to arrange for any
new/amended entries to be entered electronically to CHIEF
2.22 Retroactive authorisation
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you have not had a retroactive authorisation for the same
special procedure within 3 years of the date on which the
application was accepted
your authorisation does not require an examination of the
economic conditions, except where the application concerns
renewal for the same kind of operations and goods. where
an examination will be required the retroactive effect of such
an authorisation will only be backdated to the date of the
examination
the application does not concern the operation of storage
facilities under CW
any application for renewal for the same kind of
goods/operation the application is submitted within 3 years
of the expiry of the original
We may grant a retroactive authorisation if the goods are no
longer available subject to the conditions above.
An authorisation with retroactive effect shall take effect at the
earliest on the date on which the application was accepted.
2. In exceptional circumstances, we may allow retroactive
effect of an authorisation to be backdated no longer than one
year before the date on which the application was accepted.
3. If an application concerns renewal of an authorisation for the
same kind of operation and goods, an authorisation may be
granted with retroactive effect from the date the original
authorisation expired subject to above.
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Applications must meet all the criteria set out above. The
Authorising Office will consider requests on a case-by-case
basis so it is very important that you explain the exceptional
circumstances when applying for a retroactive authorisation.
A retroactive authorisation is unlikely to be granted more than
once, as any further requests for retrospection are likely to be
considered as obvious negligence unless the circumstances
are very exceptional and different from those, which led to the
first retroactive authorisation being granted.
No retroactive authorisations can be granted:
for the storage procedure
for TA under the oral declaration or any other act
procedures
by using an authorisation by customs declaration -
‘simplified authorisation’
UCC Article DA Article IA Article
22.4, 211 172
Example
An economic operator has been granted a
retroactive EnUauthorisation. He asks for a retroactive renewal
of that authorisation. This will not be possible under Article
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211.2(e) but if he had asked for a retroactive authorisation
for IP, that authorisation could have been granted.
Art. 163 (1)(e) and (f) of the DA (OPR SES and non
commercial goods under OPR) may be applied more than
once within the 3 years period 4. This rule may cover
authorisation based on a customs declaration and also full
authorisations.
Applications should be made on form(s):
SP1 - EnU
SP3 - IP
SP4 - OP
SP5 - TA
In addition, you must provide a covering letter stating the
reasons why retrospection is required and provide a list of the
imports you wish to be included in the retrospective period of
authorisation. You will also need to be able to produce records
to support your application and show that the goods in
question were or are eligible for the procedure. If we grant
retrospection, you will be required to arrange for the
2.23 How do l apply for retrospection?
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amendment of the import entries and arrange for an agent to
key them to CHIEF.
You may use an ATA or CPD carnet as an application
for TA where all of the following conditions are met. The carnet
is:
issued by a contracting party to the ATA convention or
Istanbul convention and endorsed and guaranteed by an
association forming part of the international supply chain
related to the goods and uses covered by the convention
certified by the customs authorities in the appropriate
section on the cover page
valid throughout the customs territory of the Union
valid at the time of import
UCC Article DA Article IA Article
163.5
2.24 Application for TA by use of an ATA orCarnet de Passages en Douane (CPD)carnet
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In most cases the authorisation
for IP EX/IM and OP IM/EXinvolving one or more Member
States and IP IM/EX, OP EX/IMinvolving more than one
Member State will require the use of the standardised
exchange of information (INF) which puts certain obligations
on the holder of an authorisation for the use of the processing
procedure. Where the exporter and importer are different, this
will also involve a transfer of rights and obligations (TORO)
from the authorisation holder to the counterpart that discharges
the procedure. For further information on INF and TORO,
see paragraph 6.5.
Where an authorisation has been granted by declaration the
use of the INF is required only for OP EX/IM if one member
state is involved, and involves goods other than those listed in
Annex 71-02 or where the processing operation concerns
goods of a non commercial nature.
UCC Article DA Article IA Article
176
2.25 Authorisation for IP Export/Import(EX/IM) (prior export equivalence),Outward Processing (OP) EX/IM (priorimport equivalence) involving one ormore than one Member Stateand IP EX/IM or OPImport/Export (IM/EX)involving more than one member state
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a. Authorisations for the use of IP EX/IM or OP EX/IM which
involve one or more than one Member State and
authorisations for the use of IP IM/EX or OP IM/EX which
involve more than one Member State:
must use the INF, unless the customs authorities agree
other means of electronic exchange of information
the holder of the authorisation shall provide the supervising
customs office with information as referred to in Section A of
Annex 71-05
the customs declarations for the IP procedure, export
declaration under IP EX/IM, OP procedure, release for free
circulation after OP, the customs declarations for the
discharge of the processing procedure and the re-export
declarations or re-export notifications shall refer to the
relevant INF number
b. Authorisations for the use of IP IM/EX, which involve one
member state, shall establish that, at the request of the
supervising customs office, the holder of the authorisation shall
2.26 Standardised exchange of information(INF) and the obligations of the holder ofan authorisation for the use of aprocessing procedure
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provide information about the goods, which were placed under
the IP procedure. This information shall enable the supervising
customs office to calculate the amount of Import Duty in
accordance with Article 86(3) of the UCC.
If you wish to use an INF document, you cannot make a
declaration using EIDR.
UCC Article DA Article IA Article
211.1 176
Applications involving more than one Member State should be
made on the model form in Annex 67 of the UCC. The
application should be made in the Member State where your
main accounts are held and at least part of the processing will
be carried out. TAapplications involving more than one
Member State may be made by using the simplified
authorisation by customs declaration procedure however
applications for TA must be made in the first Member State
where the goods will be used.
2.27 Consultation procedure betweencustoms authorities for authorisationsinvolving more than one Member State
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1. Articles 11 and 15 of the IA shall apply to authorisations
involving more than one Member State under the following
conditions set out in paragraphs 2 to 5, unless the decision-
taking customs authority is of the opinion that the conditions
for granting such an authorisation are not fulfilled.
2. The competent customs authority shall communicate to the
other customs authorities concerned the application and the
draft authorisation at the latest 30 days after the date of
acceptance of the application.
3. No authorisation involving more than one Member State
shall be issued without the prior agreement of the customs
authorities concerned on the draft authorisation.
4. The other customs authorities concerned shall
communicate objections, if any, or their agreement within 30
days after the date on which the draft authorisation was
communicated. Objections must be duly justified. Where
objections are communicated within that period and no
agreement is reached within 60 days after the date on
which the draft authorisation was communicated, the
authorisation shall not be granted to the extent to which
objections were raised.
5. If the other customs authorities concerned do not
communicate objections within 30 days after the date on
which the draft authorisation was communicated, their
agreement shall be deemed to be given.
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UCC Article DA Article IA Article
22 260
1. Prior agreement of Member States shall be replaced by
simple notification in any of the following cases where:
(a) an authorisation involving more than one Member State is:
renewed
subject to minor amendments
annulled
suspended
revoked
(b) 2 or more Member States have agreed thereto.
(c) The only activity involving different Member States is an
operation where the customs office of placement and the
customs office of discharge are not the same.
(d) The application for an authorisation for TA, which involves
more than one Member State, is made based on a customs
2.28 Simplifications concerning theconsultation procedure
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declaration in the standard form.
2. Neither prior agreement nor notification shall be needed
where any of the following applies:
(a) ATA or CPD carnets are used.
(b) The authorisation for TA is granted by release of goods for
the customs procedure using the authorisation by customs
declaration method.
(c) 2 or more Member States have agreed thereto.
(d) The only activity involving different Member States is the
movement of goods.
3. Where all member states involved have agreed to use the
simplifications in accordance with paragraphs (1) (b) or (2) (c),
the Commission shall be notified accordingly by the concerned
member states.
UCC Article DA Article IA Article
22 261
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If you wish to amend your authorisation, you must submit a
written request with details of the required amendment to your
supervising office. If you are renewing your application you will
be required to submit a fresh application form.
The authorisation holder is responsible for applying for the
renewal of an authorisation on time. The supervising office will
not issue reminders. Retrospective authorisation cannot be
used as a regular or recurring form of authorisation.
UCC Article DA Article IA Article
6.3a 164
Except for justified reasons, the period of validity of an
authorisation shall not exceed 5 years from the date the
authorisation for the following categories of special procedures
takes effect:
specific use
processing
2.29 Application for renewal or amendmentof an authorisation
2.30 Period of validity of an authorisation
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The period of validity referred to in paragraph 1 shall not
exceed 3 years where goods are covered by Annex 71-02.
A validity period of three/five years should not be considered
standard. You must justify the period of validity you request for
each authorisation. Exceptionally a TA authorisation may be
granted for a period up to 10 years subject to suitable evidence
being provided that the goods are to be used for 10 years.
Authorisations for Customs Warehouses are not time limited.
The period of validity is not the same as the period for
discharge.
UCC Article DA Article IA Article
22.5 173
Economicconditions/economic test3.
3.1 Examination of the economic conditions
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The economic conditions for IP shall be examined only in the
following cases:
a. Where the calculation of the amount of import duty is made
in accordance with Article 86(3) of the UCC:
evidence exists that the essential interests of Union
producers are likely to be adversely effected
the case is not covered by paragraph 3.4 (1)
b. Where the calculation of the amount of import duty is made
in accordance with Article 85 of the UCC:
the goods intended to be placed under the IP procedure
would be subject to a commercial or an agricultural policy
measure or an ADD, Countervailing Duty, Safeguard Duty if
they were declared for release for free circulation
the case is not covered by paragraph 3.4 (2)
c. Where the calculation of the amount of import duty is made
in accordance with Article 85 of the UCC:
the goods intended to be placed under the IP procedure
would not be subject to a commercial or an agricultural
policy measure or an ADD, Countervailing Duty, Safeguard
Duty if they were declared for release for free circulation
evidence exits that the essential interests of Union
producers are likely to be adversely effected
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the case is not covered by paragraph 3.4 (2)
d. The economic conditions for OP shall be examined only
where evidence exists that the essential interests of Union
producers of goods listed in Annex 71-02 are likely to be
adversely effected and the goods are not intended to be
repaired.
UCC Article DA Article IA Article
28.1.a, 211.3,211.4,211.6 166 259
In the context of economic conditions as referred to in Article
211(4)(b) of the UCC, the burden of proof whether evidence
exists that the essential interests of Union producers are likely
to be adversely affected before or after issuing an authorisation
shall lie with the producers in the Union.
UCC Article DA Article IA Article
292
3.2 Burden of proof
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1. Where an examination of the economic conditions is
required, the competent customs authority for taking a
decision on the application for an authorisation as referred
to in Article 211(1) (a) of the UCC shall request such
examination. The competent Member State shall transmit
the file to the commission without delay. You should send
your application in the first instance to your authorising
office.
2. Where, after issuing an authorisation, evidence becomes
available that the essential interests of producers of the
Union are likely to be adversely affected because of the use
of a processing procedure; the Member State concerned
shall inform the commission so that the economic conditions
can be examined.
3. An examination of the economic conditions at Union level
may take place at the initiative of the commission.
Applicants must supply documentary evidence to support the
reasons you have given in the application for the need to use
the goods which are subject to economic test. You should be
advised that failure to supply the necessary documentary
evidence for the purposes of the economic test will result in
authorisation being delayed or your application being rejected.
3.3 Requesting an examination of theeconomic conditions
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It is not sufficient for you to state that goods not available in the
Union or that they can be sourced more cheaply from outside
the Union. Nor is it sufficient to say that your customers
requires components to be sourced from particular third
country suppliers. You must provide written evidence of this.
UCC Article DA Article IA Article
28.1.a,211.6 259
Flowchart on Application for Inward Processing
Flowchart on Application on Outward Processing
1. The economic conditions for IP shall be deemed to be
fulfilled where the application concerns any of the following
operations:
Process Economic
Code
The processing of goods not listed in Annex 71-02 1
3.4 Cases in which the economic conditionsare deemed to be fulfilled for IP
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Process Economic
Code
Repair 2
Processing of goods placed under IP of goods directly or indirectly
put at the disposal of the holder of the authorisation, carried out
according to specifications on behalf of a person established
outside of the customs territory of the Union, generally against
payment of processing costs alone
3
The processing of durum wheat into pasta 4
The placing of goods under IP within the limits of the quantity
determined on the basis of a supply balance in accordance with
Article 18 of Council Regulation (EU) No 510/2014
5
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Process Economic
Code
The processing of goods, which are listed in Annex 71-02 in any of
the following situations:
* unavailability of goods produced in the Union sharing the same
8-digit Combined Nomenclature (CN) code, the same commercial
quality and technical characteristics as the goods intended to be
imported for the processing operations envisaged
* differences in price between goods produced in the Union and
those intended to be imported, where comparable goods cannot
be used because their price would not make the proposed
commercial operation economically viable
* contractual obligations where comparable goods do not conform
to the contractual requirements of the third country purchaser of
the processed products, or where in accordance with the contract,
the processed products must be obtained from the goods intended
to be placed under IP in order to comply with provisions
concerning the protection of industrial or commercial property
rights
* the aggregate value of goods to be placed under
the IP procedure per applicant and calendar year for each eight-
digit CN code does not exceed EUR 150 000
6
7
8
9
2. In addition to paragraph 1, the economic conditions
for IP shall be deemed to be fulfilled where the application
concerns any of the following operations:
Process Economic
code
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The processing of goods to ensure their compliance with technical
requirements for their release for free circulation
10
The processing of goods of a non-commercial nature 11
The processing of goods obtained under a previous authorisation,
the issuing of which was subject to an examination of the
economic conditions
12
The processing of solid and fluid fractions of palm oil, coconut oil,
fluid fractions of coconut oil, palm kernel oil, fluid fractions of palm
kernel oil, babassu oil or castor oil into products which are not
destined for the food sector
13
the processing into products to be incorporated in or used for civil
aircraft for which an airworthiness Certificate is issued
14
The processing into products, which may benefit from the
autonomous suspension of import duty on certain weapons and
military equipment
15
The processing of goods into samples 16
The processing of any electronic type of components, parts,
assemblies or any other materials into information technology
products
17
The processing of goods falling within CN codes 2707 or 2710 into
products falling within CN codes 2707, 2710 and 2902
18
The reduction to waste and scrap, destruction, recovery of parts or
components
19
Denaturing 20
Usual forms of handling referred to in Article 220 of the UCC 21
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The aggregate value of goods to be placed under
the IP procedure per applicant and calendar year for each eight-
digit CN code does not exceed 150 000 EUR with regard to goods
which are covered by Annex 71-02 and 300 000 EUR for other
goods, except where the goods intended to be placed under
the IP procedure would be subject to a provisional or
definitive ADD, a countervailing duty, a safeguard measure or an
additional duty resulting from a suspension of concessions if they
were declared for release for free circulation
22
3. The unavailability referred to under code 6 shall cover any of
the following cases:
(a) the total absence of production of comparable goods within
the customs territory of the Union.
(b) the unavailability of a sufficient quantity of those goods in
order to carry out the processing operations envisaged.
(c) comparable Union goods cannot be made available to the
applicant in time for the proposed commercial operation to be
carried out, despite a request having been made in good time.
UCC Article DA Article IA Article
211.5 167
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The conclusion drawn on the examination of the economic
conditions shall be taken into account by the customs
authorities concerned and by any other customs authorities
dealing with similar applications or authorisations.
Where the conclusion is that an application or an authorisation
concerns a unique case, this case cannot be considered as a
precedent to be used for similar applications or authorisations.
If your application requires an economic test it will only be valid
from the date the Customs Authority makes a decision
following discussion in the Commission. There can therefore
be no retrospective approval period.
UCC Article DA Article IA Article
259
3.5 Conclusion drawn on the examination ofthe economic conditions
3.6 Revocation of an authorisation in thecontext of an examination of theeconomic conditions
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Where it has been concluded that the economic conditions are
no longer fulfilled, the competent customs authority shall
revoke the relevant authorisation. The revocation shall take
effect no later than one year after the day following the date on
which the holder of the authorisation is notified of the decision
on the revocation.
UCC Article DA Article IA Article
Where no examination of the economic conditions is required
and the goods intended to be placed under the IP procedure
would be subject to a commercial or an agricultural policy
measure or an anti-dumping, countervailing, safeguard duty if
they were declared for release for free circulation, the customs
authorities shall established in the authorisation for IP that the
amount of import duty shall be calculated in accordance with
Article 86(3) of the UCC. (Any customs debt for processed
products under IP shall be calculated on the basis of the tariff
classification, customs value, quantity, nature and origin of the
goods placed under IP at the time of the acceptance of the
customs declaration relating to those goods).
3.7 Amount of import duty to be calculatedin accordance with Article 86(3) ofthe UCC
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The first sub-paragraph shall not apply if the economic
conditions are deemed to be fulfilled in the case of repair or
in paragraph 3.4 (2).
Where customs authorities have established in the
authorisation for IP that the amount of import duty shall be
calculated in accordance with Article 86(3) of the UCC in
accordance with paragraph 1, the authorisation for IP shall
provide that the relevant processed products may not be
imported directly or indirectly by the holder of the authorisation
and released for free circulation within a period of one year
after their re-export. However, the processed products may be
imported directly or indirectly by the holder of the authorisation
and released for free circulation within a period of one year
after their re-export if the amount of import duty is determined
in accordance with Article 86(3) of the UCC.
UCC Article DA Article IA Article
86.4 168
Customs declaration lodged atanother customs office
The competent customs authority may allow in exceptional
cases that the customs declaration may be lodged at a
4.
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customs office other than those specified in the authorisation.
In that case, the competent customs authority shall inform the
supervising customs office without delay.
UCC Article DA Article IA Article
159.3 263
Records
The holder of the authorisation, the holder of the procedure
and all persons carrying on an activity involving the storage,
working or processing of goods, the sale or purchase of goods
in Free Zones shall keep appropriate records in a form
approved by the customs authorities. Records should contain
the information and the particulars, which enable customs
supervision in particular with regard to identification of the
goods placed under the procedure, their customs status and
their movements. If you are an AEO for customs
simplifications AEO c, this obligation is deemed to be met for
the purposes of special procedures if customs authorities have
verified this when issuing the AEOauthorisation.
5.5.1 Records
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1. The records referred to in Article 214 of the UCC shall
contain the following:
(a) Where appropriate, the reference to the authorisation
necessary for placing the goods under a special procedure.
(b) The Movement Reference Number (MRN) or where it does
not exist, any other number or code identifying the particulars
of the customs declarations by means of which the goods are
placed under the special procedure and where the procedure
has been discharged in accordance with A 215(1) of the UCC,
information about the manner in which the procedure was
discharged.
(c) Data that unequivocally allows identification of customs
documents other than customs declarations, of any other
documents relevant to the placing of goods under a special
procedure and of any other documents relevant to the
corresponding discharge of the procedure.
(d) Particulars of marks, identifying numbers, number and kind
of packages, the quantity and usual commercial or technical
description of the goods and, where relevant, the identification
marks of the container necessary to identify the goods.
(e) Location of goods and information about any movement
thereof.
(f) Customs status of goods.
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(g) Particulars of usual forms of handling and, where
applicable, the new Tariff classification resulting from those
usual forms of handling.
(h) Particulars of TA or EnU.
(i) Particulars of IP or OP including information about the
nature of the processing.
(j) Where Article 86(1) of the UCC applies, the costs for
storage or usual forms of handling.
(k) The rate of yield or its method of calculation where
appropriate.
(l) Particulars enabling customs supervision and controls of the
use of equivalent goods in accordance with A 223 of the UCC.
(m) Where accounting segregation is carried out, information
about type of goods, customs status and, where appropriate,
origin of the goods.
(n) In cases of TA referred to in DA A 238, the particulars
required by that Article.
(o) In cases of IP referred to in DA Article 241, the particulars
required by that Article.
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(p) Where appropriate, particulars of any TORO in accordance
with Article 218 of the UCC.
(q) Where the records are not part of the main accounts for
customs purposes a reference to those main accounts for
customs purposes.
(r) Additional information for special cases, at the request of
the customs authorities for justified reasons. Any additional
information as specified in any authorisation/approval letters.
2. In case of Free Zones the records shall in addition to the
information provided for in paragraph 1 contain the following:
(a) Reference particulars of transport documents concerning
goods entering or leaving Free Zones.
(b) Particulars concerning the use or consumption of goods of
which the acceptance of the customs declaration for release
for free circulation or TA would not entail application of import
duty or measures laid down under the common agricultural or
commercial policies in accordance with Article 247(2) of
the UCC.
3. The customs authorities may waive the requirement for
some of the information provided for in paragraphs 1 and 2,
where this does not adversely affect the customs supervision
and controls of the use of a special procedure.
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4. In case of TA records must be kept only if required by the
customs authorities.
UCC Article DA Article IA Article
211,214.1 178
Records must be retained for 4 years after you dispose of the
goods to facilitate any post event assurance checks, which
may be conducted by customs. For VAT purposes this period is
6 years.
A duty management system is a software package usually
supplied by software suppliers to support commercial stock
records. A duty management system will contain various
modules to perform declaration procedures and/or stock
accounting for special procedures especially CW. If the
commercial stock records do not identify the duty status of the
goods being held they will not qualify as the stock record
without the duty management system.
5.2 How long must I keep my records?
5.3 Duty management systems
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Such systems may be authorised provided they satisfy certain
criteria. In particular the stock account must show at all times
the current stock of goods that are under the customs
procedure. Therefore where a duty management system is an
integral part of the stock records, the records must be updated
no later than overnight, including bank holidays and weekends
if stock is being delivered to/removed from the customs
procedure at these times.
It should be remembered that a duty management system (in
conjunction with the commercial stock records) must contain
all the relevant information necessary for the operation of the
procedure. It must be able to identify goods for which a tariff
preference/quota or licensing restriction applies and ensure
that the appropriate certificate/licence is available prior to
removal of the goods to free circulation. It must also allow a full
audit of the procedure to be undertaken by us. There should
also be a procedure in place to ensure that the stock balances
in each set of records are regularly reconciled.
Discharge6.
6.1 Period for Discharge
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Without prejudice to the EnU rules a special procedure shall be
considered discharged when the goods are placed under a
subsequent customs procedure, have been taken out of the
customs territory of the Union or been destroyed with no waste
remaining or abandoned to the State. The discharge of a
procedure shall take place within certain time limits unless
otherwise provided for. TA goods cannot be routinely
destroyed. Aggregated discharge entries are not permitted
other than in the confines of a simplified declaration
authorisation.
UCC Article DA Article IA Article
215, 257 174
At the request of the holder of the procedure, customs
authorities may extend the period for discharge specified in the
authorisation even when that originally set has expired.
Where the period for discharge expires on a specific date for
all the goods placed under the procedure in a given period, the
authorisation as referred to in Article 211(1) (a) of
the UCC may provide that the period for discharge shall be
automatically extended for all goods still under the procedure
6.2 Extensions to the period for discharge
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on this date unless otherwise decided by the customs
authorities.
UCC Article DA Article IA Article
174
1. Authorisations for the use of IP IM/EX, IP EX/IM without the
use of INF and EnU shall provide for that the holder of the
authorisation must present the BoD to the supervising customs
office within 30 days after the expiry of the period for
discharge, unless such BoD is deemed unnecessary by the
supervising customs office.
2. At the request of the holder of the procedure, the customs
authorities may extend the period referred to in paragraph 1 to
60 days. In exceptional cases the customs authorities may
extend the period even if it has expired.
3. The BoD shall provide the information contained in Annex
71-06, unless otherwise determined by the supervising
customs office. This includes:
the authorisation reference
6.3 Bill of Discharge
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quantity of each type of goods placed under IP/EnU for
which discharge is claimed
CN Code of goods placed under IP/EnU
rate of import duties of the goods placed under the
procedure and customs value
details of the declarations placing the goods under the
special procedure
type and quantity of processed products or subsequent
customs declarations or any other document discharging
the procedure
CN code and customs value of processed products if the
value scale method was used for the purposes of discharge
rate of yield
amount of duty to be paid
periods for discharge
4. Where processed products or goods placed under
the IPIM/EX procedure are deemed to have been released for
free circulation that information shall be included in the bill of
discharge.
In accordance with Article 6(3) (a) of the UCC, the customs
authorities may allow that the BoD is presented by means
other than electronic data-processing techniques.
UCC Article DA Article IA Article
6.2,6.3a,211.1,257.2 175 265
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For IP the customs authorities may specify that a period which
commences in the course of a month, quarter or semester
shall end on the last day of a subsequent month, quarter or
semester.
EnU is subject to a bill of discharge submitted by the
authorisation holder. For instance, all the placements under the
procedure for which the period of discharge ends during the
calendar month, may be covered by one single bill of
discharge which has to be submitted to the supervising
customs office on the last day of the given calendar month.
The forms available are:
BOD1: Inward processing using a full authorisation
BOD2: End Use relief using a full authorisation
BOD3: Inward processing using an authorisation by
declaration
BOD4: End Use relief using an authorisation by declaration
a) Where goods have been placed under a special procedure
using 2 or more declarations by virtue of one authorisation, the
placing or assignment of such goods or the products obtained
therefrom under a subsequent customs procedure, or to their
6.4 Discharge of a Special Procedure
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prescribed EnU, shall be considered to discharge the
procedure for the goods in question placed under the earliest
of the declarations (hereinafter referred to as ’first in first out
principle’).
Where a special procedure is discharged by taking goods out
of the customs territory of the Union or by destruction with no
waste remaining in accordance with Article 215(1) of
the UCC the first in first out principle shall also apply.
However, the holder of the authorisation or the holder of the
procedure may request the discharge to be made in relation to
specific goods placed under the procedure.
Application of the first in first out principle shall not lead to
unjustified import duty advantages.
b) Where the goods under the special procedure are placed
together with other goods, and there is total destruction or
irretrievable loss, the customs authorities may accept evidence
produced by the holder of the procedure indicating the actual
quantity of goods under the procedure, which was destroyed or
lost.
Where the holder of the procedure cannot produce evidence
acceptable to the customs authorities, the amount of goods,
which has been destroyed or lost, shall be established by
reference to the proportion of goods of the same type under
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the procedure at the time when the destruction or loss
occurred.
Compensatory interest is no longer applied to goods which
have been placed under TA or IP. For TA or IP procedures,
which have started before 1 May 2016 and are not discharged
on that date, compensatory interest is calculated for the period
which ends on 30 April 2016.
UCC Article DA Article IA Article
215 264
The rights and obligations may be partially or fully transferred
to another person who fulfils the conditions laid down for the
procedure.
The competent customs office shall decide whether
a TORO as referred to in Article 218 of the UCC may take
place or not. If transfer is permitted, the competent customs
office shall establish the conditions under which such transfer
is allowed. You should apply to your supervising office for
authorisation if you wish to transfer the rights and/or
obligations.
6.5 Transfer of rights and obligations
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Under EnU you may only transfer the obligations as you may
only have one declaration (C88) entering the goods to EnU.
You do not discharge your liability using TORO as the
procedure is not being discharged.
The TORO does not require any use of a subsequent customs
authorisation because the rights and obligations which may be
transferred to another person have been established in
accordance with the authorisation under which goods have
been placed under a special procedure. In
addition TORO does not require any subsequent customs
declaration for the same procedure.
Procedure Holder of the
authorisation
Holder of
the
procedure
Competent Customs
authority
for TOROapplication
Comments/examp
Inward processing Trader A Trader A Issuing customs
authority
Issuing customs
authority means the
Customs office that
issued the
authorisation
Inward
processing EX/IM (ex
INF5)
Trader A Trader A Issuing customs
authority
Trader B becomes
holder of the
procedure at the
moment when he
declares the goods
for IP and refers to
the INF5 in the
customs declaration
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Procedure Holder of the
authorisation
Holder of
the
procedure
Competent Customs
authority
for TOROapplication
Comments/examp
Outward processing Trader A Trader A Issuing customs
authority
Where goods are
imported into a
different Member
State to that from
which they were
exported, the perso
re-importing the
goods (current INF2
procedures) would
become the holder
the procedure unde
Article 218 UCC)
Temporary
admission
Trader A Trader A Issuing customs
authority
If a vehicle was
declared to TA by a
other act, the
authorisation holde
and the holder of th
procedure would be
the driver. If a third
person (established
outside the EU) me
the conditions to use
the vehicle, he wou
become the holder
the procedure unde
Article 218 UCC.
However
such TOROrequires
customs
authorisation.
Procedure Holder of the
Authorisation
Holder of
the
procedure
Competent customs
authority
for TOROapplication
Comments/example
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Procedure Holder of the
authorisation
Holder of
the
procedure
Competent Customs
authority
for TOROapplication
Comments/examp
Customs
Warehousing Public
Type I first example
Trader A Trader B Customs office of
placement
Customs
Warehousing Public
Type I second
example
Trader A Trader A Issuing customs
authority
Customs
Warehousing Public
Type II first example
Trader A Trader B Customs office of
placement
Procedure Holder of the
Authorisation
Holder of
the
procedure
Competent customs
authority
for TOROapplication
Comments/example
Customs
Warehousing Public
Type II second
example
Trader A Trader A Issuing customs
authority
Customs
Warehousing Public
Type
Established
through
national
legislation
Trader A Customs office of
placement
Customs
Warehousing Private
Trader A Trader A Issuing office of
placement
EnU Trader A Trader A Issuing customs
authority
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One actor could fulfill both functions, sometimes 2 or more
actors could be involved in any particular chain but there
cannot be more than one authorisation holder or more than
one holder of the procedure at any specific time.
Do both parties to the TORO need to hold an
authorisation?
No, a full or partial TORO does not require the transferee
(recipient) of the goods to hold an authorisation. The
transferee must abide by the transferred rights and obligations
(including the need to provide a guarantee in case of
full TORO). Due to the fact that the transferee does not have or
use an authorisation with regard to the goods for
which TORO is intended, the customs authorities will lay down
explicitly which rights and obligations are transferred from the
transferor to the transferee. The rights and obligations are
always related to goods which have been placed under the
special procedure. Some ‘personal’ rights and obligations
cannot be transferred, such as ‘AEOstatus’ or ‘providing the
necessary assurance of the proper conduct of the operations’
(see Article 211(3)(b) UCC).
If no authorisation is held by the second party, how can
customs approve the transfer?
Additional considerations on TORO
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Where an application for TORO is received, it is the
responsibility of the customs authority to confirm that the
transferee (recipient) is able to meet and maintain the rights
and obligations being transferred.
Do customs have the right to decide where a TORO can
apply and where a more formal movement/discharge must
take place?
Customs authorities will treat each application on merit but you
must be able to show an economic need for the TORO.
Can a TORO be allowed in reverse?
Yes. For example, if a processor asks for and is authorised to
make a TORO to a third party, once processing is finalised,
there can be a TORO back to the original authorisation holder
for them to dispose of the processed products.
Can a TORO be the subject of a further TORO?
Yes. If the authorisation holder cannot process goods and
passes them onto a third party under a TORO and that person
(for whatever reason) cannot process the goods, a
further TORO is possible.
How do guarantees operate within TORO?
Where there is a full TORO, the transferee will be required to
provide a guarantee, unless it can benefit from the waiver. A
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partial TORO is possible where the guarantee given by the
transferor (holder of the authorisation/procedure) covers any
customs debt incurred by the transferee. If the transferor has a
reduction in or waiver of a guarantee, this cannot be passed as
part of the TORO.
Which customs authority is competent for an application
for TORO? (see column 4 in the table above)
Under IP, OP, EU and TA, the holder of the procedure and the
holder of the authorisation were normally the same person.
Therefore, an application for TORO should be submitted to the
customs authority which has issued the authorisation for the
use of IP, OP, E-U and TA. Under CW the actors were
normally more disconnected and therefore the holder of the
procedure will not necessarily know where the issuing customs
authority (or even the supervising office) is situated. In those
cases, the competent customs authority would be the customs
office of placement.
How would TORO work with IP EX/IM and the INF5
procedures?
The holder of the procedure is also the holder of the
authorisation (Trader A). As such, Trader A has the right to
declare (the import) goods to IP but there are no obligations to
pay duty due to the change of customs status. The right to
import goods ‘duty free’ can be transferred to Trader B. The
INF5 is completed and certified by the customs authorities.
Trader B can then declare goods to IP and put these goods on
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the EUmarket without payment of duty. The holder of the
authorisation (Trader A) must apply for TORO before the
processed products are exported under IP EX/IM. It is fairly
common to find that the importer of the replaced goods in an
INF5 process changes. If this arises, a second TORO is
required. Trader B would request a TORO to Trader C from the
issuing customs office. The INF5 would be modified. Trader A’s
authorisation would also require amendment to reflect the
changes (including any change in the customs office of
placement).
Is it possible to have a TORO between (for
example) CW and IP?
Such a transfer is not possible.
You should ensure your records contain adequate evidence of
the discharge of the procedure by the person you have
transferred the rights and obligations to.
UCC Article DA Article IA Article
218 266
Movement of Goods7.
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Goods placed under a special procedure other than transit or
Free Zones may be moved between different places in the
customs territory of the Union. Under Article 219 UCC, there
must be a physical movement of goods, meaning a movement
of goods between different places in the customs territory of
the Union. This is not necessarily the case when a TORO is
permitted. The overall aim of Article 219 UCC is to reduce, as
far as possible, the use of the external transit procedure.
1. Movement of goods as referred to in Article 219 of
the UCCmay take place in any of the following cases and
under the following conditions:
(a) Between different places in the customs territory of the
Union under IP, TA or EnU without customs formalities other
than notation in your records. Movements between
authorisation holders or within the same authorisation may be
undertaken without formalities in the same Member State or if
different Member States apart from CW.
(b) Under OP from the customs office of placement to the
customs office of exit.
7.1 Movement of goods between places
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(c) Under CW without customs formalities other than notation
in your records:
(i) between different storage facilities designated in the same
authorisation
(ii) from the customs office of placement to the storage facilities
(iii) from the storage facilities to the customs office of discharge
or the customs office of exit
Movements between different authorisation holders either in
the same Member State or between Member States must take
place by formal declaration. The dispatching warehouse
making a declaration to move the goods to the second
warehouse. Upon receipt, a declaration should be made by the
receiving warehouse entering the goods in their records.
2. Movements under CW shall end within 30 days after goods
have been removed from the Customs Warehouse.
At the request of the holder of the procedure, the customs
authorities may extend the 30 days period.
3. Where goods are moved under CW from the storage
facilities to the customs office of exit, the records shall provide
information about the exit of goods within 100 days after goods
have been removed from the Customs Warehouse.
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At the request of the holder of the procedure, the customs
authorities may extend the 100 days period.
UCC Article DA Article IA Article
216 179
Example: The movement procedure between 2 special
regime authorisation’s holders can be implemented as
follows:
Company A, located in Member State 1, imports aluminium
ingots under its IP authorisation and processes it into
aluminium sheets. Those aluminium sheets are forwarded to
company B, holder of its own IP authorisation and located in
Member State 2, which transforms them into cans.
Company A is the holder of an IP authorisation involving more
than one Member State. The customs office of placement and
the customs office of discharge are not the same, and
therefore no prior consultation of Member State 2 is necessary
(see Art. 261(1)(c) IA). However the central contact point of
member state 1 should send a copy of Company’s
A IP authorisation to the central contact point of Member State
2, which would forward this copy to the customs office of
discharge. The customs office of discharge of the authorisation
of Company A has to be the customs office of placement of the
authorisation of Company B.
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The goods are moved under the IP procedure without any
customs formalities (Art. 179 DA), but company A has to
provide information on the movement in its records.
The discharge of the first IP procedure will be made by the
placement of the goods under the second IP procedure (Art.
215 UCC). If the second holder:
uses his simplified procedure, he sends a confirmation of
receipt to the first holder stating the date when he placed
the goods under its own procedure - company A keeps the
confirmation of the receipt in its records and his liability is
discharged – MRN (Master Reference Number) or the
internal reference number which was used for the EIDR
uses a standard customs declaration, he sends information
about MRN and the date of placement under subsequent
customs procedure to company A which has to enter this
information in its records
The practice described above cannot be applied for
the EnUprocedure.
a) Movement of goods to the customs office of exit with a view
to discharging a special procedure other than EnU and OP by
7.2 Movements to the office of exit
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taking goods out of the customs territory of the Union shall be
carried out under cover of the re-export declaration.
b) Where goods are moved under OP from the customs office
of placement to the customs office of exit, the provisions
pertaining to the export procedure shall apply.
c) Where goods are moved under EnU to the customs office of
exit, the provisions pertaining to the export procedure shall
apply mutatis mutandis.
d) Customs formalities other than keeping of records as
referred to in Article 214 of the UCC are not required for any
movement, which is not covered by paragraphs 1 to 3.
e) Where movement of goods takes place in accordance with
paragraphs 1 and 3, the goods remain under the special
procedure until they have been taken out of the customs
territory of the Union.
UCC Article DA Article IA Article
219 267
Goods must have been declared to OP in order for a
movement (within the scope of this article) to take place. For
processed products and goods re-imported in the state in
which they were exported under OP, movement should not be
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possible under Article 219 UCC but external transit procedure
may be used.
Outward processing goods moving from the office of
placement to the office of exit
Article 267(5) IA specifically says that OP goods are not under
the export procedure. Therefore goods could move
under OP and with being in line with export formalities but not
under the export procedure.
Movements of goods other than EnU and OP goods from
the office of placement to the office of exit
Articles 158 to 195 UCC would apply (as per Article
179(2) DA). OP according to Article 259(1) UCC is not possible
for non-Union goods, but in case of temporary re-export
referred to Article 258 UCC it can be done. Temporary re-
export for further processing is possible under CPC 2151 and
authorization for OP is not needed.
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Movement of goods under ‘Type E’ CW
Although ‘type E’ warehouses are not provided for under
the UCC, Article 240(1) UCC permits the storage of non-Union
goods in ‘any other location’.
Export of EnU goods
How should export of EnU goods be handled when:
(1) EnU had already been discharged by putting the goods to
their prescribed use and (2) where they had not been
discharged
It was agreed that for situation (1) and provided that the correct
discharge procedures had been followed, the goods were in
free circulation without conditions and that the normal export
rules would apply. The important tool would be the bill of
discharge; specifically the documents/information relating to
discharge and stating that goods have been assigned to their
prescribed EnU(Article 175(3) DA refers).
For situation (2), Article 179(1) DA allows the goods to travel to
the customs office of exit without formalities but with record
keeping requirements in place. A customs declaration for
export according to Article 269(3) UCC has to be submitted,
but goods are not placed under export procedure; they remain
under EnUprocedure until the exit from the customs territory of
the Union has been confirmed (see Article 267(5) IA). If no
evidence of the exit is provided by the bill of discharge, a
customs debt is incurred.
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(a) Record of the movement
Movements to CW Type II from a CW Type I (to B from A
under CCIP) would be possible because Article
214(1) UCC allows records to be required from any person
involved in customs activities – that would include the holder of
the procedure if they were carrying out the movement. In
addition, Article 242 UCCclearly stated the responsibilities of
the holder of the authorisation and the holder of the procedure.
(b) Movement of goods within centralised clearance
Normally, goods are physically presented and all
documentation lodged at the same place. Under centralised
clearance, a declaration could be made in Brussels while the
goods are physically presented in Antwerp where they are
released (for example) to IP. In such circumstances, the goods
can move to the place of processing without customs
formalities but the movement must be reflected in the trader’s
records. Article 179(1) DA refers.
(c) Movement of goods following an authorisation being
obtained based on a customs declaration (Article
163 DA and Article 262 IA refer)
It was confirmed that where such an authorisation is obtained,
the goods can move to the place of processing or use under
Additional considerations on movementof goods
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Article 179(1) DA – without customs formalities but reflected in
the records. Regarding TA, records must be kept only, if
required by the customs authorities. This would not impact on
authorisations involving more than one Member State as this
method cannot be used to obtain such authorisations. An
Annex 12 TDA or Annex A DA based application/authorisation
is always required with the exception of TA (Article 163(2)
(d) DA refers).
(d) Incomplete movements
The following scenario was discussed.
Goods move from a Customs Warehouse in The Netherlands
to an office of exit in Germany. The goods travel Article 179(3)
– the re-export declaration having been lodged in The
Netherlands. The goods do not leave the Union within 30 days.
A customs debt is incurred (Article 79 UCC) under Article
87(1) UCC at the place where the re-export declaration was
lodged.
(e) Free Zones
Article 219 UCC does not allow the movement of goods
between different Free Zones, only within the specific Free
Zone which the goods were placed in. Therefore, transit was
the only option.
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Practical cases which may occur regarding transfer of
rights and obligations and movement of goods
Case 1 - Authorisation which involves more than one Member
State with no prior consultation
The following example was discussed and agreed.
Authorisation which involves more than one Member State
- need for consultation
The consultation was dependent upon the circumstances. For
example, if there was an authorisation involving storage in both
Member States, then consultation would be necessary.
However, if only the movement of goods were involved, no
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prior consultation was necessary although it was always
advisable to ensure that the customs authorities in other
Member States were aware of what was happening to prevent
difficulties arising.
Case 2 - Fish under EnU
The basic scenario was that the holder of the authorisation
was a fish broker who declared stock to EnU. The holder of the
authorisation does not intend to carry out the processing
himself but passes the goods to a processor who cans the fish
and disposes of the processed product to the home market.
Two possibilities exist here;
(a) The fish remains under the control of the authorisation
holder. The canner would be named as a processor on the
authorisation and the movement of the goods from the
authorisation holder to the processor would be covered by
Article 179(1).
(b) There is a TORO between the authorisation holder and the
processor under Article 218 – either with or without a
movement of goods. Where a movement did take place, it
would be covered by Article 179(1).
Usual Forms of Handling
8.
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Goods placed in a Customs Warehouse, processing procedure
or Free Zone may undergo Usual Forms of Handling (UFH)
intended to preserve them, improve their appearance or
marketable quality or prepare them for distribution or resale.
UCC Article DA Article IA Article
220 180
Equivalence
Equivalence can allow you to use identical free circulation
goods in place of the goods you are authorised to enter
to IP for processing and export, CW, EnU or TA. It must not be
used to offset exports of free circulation goods in order to
reduce import bills on non-EU imports for use on
the EU market.
Equivalent goods consist of Union goods, which are used,
stored or processed instead of the goods placed under a
8.
9.
9.1 Circumstances when use of equivalencemay be authorised
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special procedure.
Under OPR, equivalent goods consist of non-union goods,
which are processed instead of Union goods placed under
the OPRprocedure.
Except where otherwise provided equivalent goods shall have
the same eight digit CN code, the same commercial quality
and the same technical characteristics as the goods they are
replacing.
Upon application to your supervising office the following may
be authorised providing the proper conduct of operations in
particular customs supervision is ensured:
the use of equivalent goods under CW, unless the goods
which are replaced by equivalent goods are covered by
Annex 71-02 DA, Free Zones, EnU and a processing
procedure
the use of equivalent goods under TA in specific cases
in the case of IP the export of processed products obtained
from equivalent goods before the import of the goods they
are replacing (IP EX/IM -prior export equivalence) - if the
processed products would be liable to export duty if they
were not exported in the context of IP the holder of the
authorisation shall provide a guarantee to ensure payment
of the export duty should the non-union goods not be
imported within the period specified in the authorisation
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in the case of OP the import of processed products obtained
from equivalent goods before the export of the goods they
are replacing (OP IM/EX)
If you hold an AEO customs simplifications authorisation, you
are deemed to fulfil the condition for the proper conduct of
operations as long as the activity relating to equivalent goods
was taken into account when the AEO authorisation was
granted.
UCC Article DA Article IA Article
223 268
Equivalence may not be authorised for any of the following:
where only UFH is carried out under IP
where a prohibition of drawback or of exemption from import
duty applies to non-originating goods used in the
manufacture of processed products under IP for which a
proof of origin is issued or made out in the framework of a
preferential agreement between the Union and certain
countries or territories outside the customs territory of the
Union - however where it is needed to use equivalent goods
9.2 Situations when equivalence may not beauthorised
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an option is to discharge IP by release for free circulation -
in this case import duties have to be calculated in
accordance with Art 86(3) UCC - the processed products
may be subsequently exported with a preferential proof of
origin - Art 223(3)(b) and Art 78 UCC permits, economic
operators to re-export under a proof of origin the main
processed products manufactured with non-originating
goods if the customs duties on those non-originating goods
have been paid; when an FTA does not contain a no-
drawback rule, the use of equivalent goods is permitted and
a proof of origin can be issued, or made out, for processed
products without payment of import duty
where it would lead to an unjustified import duty advantage
or where provided for in Union legislation
the use of equivalent goods shall not be authorised where
the non-Union goods would be subject to anti-dumping,
countervailing, safeguard duty or an additional duty
resulting from a suspension of concessions if they were
declared for release for free circulation
the storage of equivalent goods under CW shall not be
authorised where the non-Union goods are covered by
Annex 71-02
the use of equivalent goods shall not be authorised for
goods or products that have been genetically modified or
contain elements that have undergone genetic modification
under CW, IP and OP it is not permitted to replace organic
goods by conventionally produced goods, and
conventionally produced goods by organic goods
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UCC Article DA Article IA Article
223.1,223.2,223.3.c 169
The use of equivalent goods shall be authorised irrespective of
whether the use is systematic or not.
The use of equivalent goods for IP shall be authorised where
the equivalent goods are any of the following:
(a) Goods at a more advanced stage of manufacture than the
non-Union goods where the essential part of the processing
with regard to these equivalent goods is carried out in the
undertaking of the holder of the authorisation or in the
undertaking where the operation is being carried out on his
behalf.
(b) In case of repair, new goods instead of used goods or
goods in a better condition than the non-Union goods.
(c) Goods with technical characteristics similar to the goods,
which they are replacing, provided that:
9.3 Authorisation for the use of equivalentgoods
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(i) they have the same eight-digit CN code
(ii) they have the same commercial quality
(iii) such use would not have an impact on customs
supervision and would not be likely to increase the risk of
fraud.
For goods listed in Annex 71-04, the provisions on the use of
equivalent goods set out in that Annex shall apply.
In case of TA, equivalent goods may be used if the
authorisation for TA with total relief from import duty is granted
for containers, pallets, spare parts, accessories and equipment
for containers and non-union pallets.
UCC Article DA Article IA Article
223.1,223.2,223.3.c 169
1. Use of equivalent goods shall not be subject to the
formalities for placing goods under a special procedure.
2. Equivalent goods may be stored together with other Union
goods or non-Union goods. In such cases the customs
authorities may establish specific methods of identifying the
9.4 Formalities for equivalent goods
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equivalent goods with a view to distinguishing them from other
Union goods or non-Union goods.
Where it is impossible or would only be possible at
disproportionate cost to identify at all times each type of goods,
accounting segregation shall be carried out with regard to each
type of goods, customs status and, where appropriate, origin of
the goods.
3. In the case of EnU, the goods, which are replaced, by
equivalent goods shall no longer be under customs supervision
in any of the following cases:
a) the equivalent goods have been used for the purposes laid
down for the application of the duty exemption or reduced rate
of duty
b) the equivalent goods are exported, destroyed or abandoned
to the state
c) the equivalent goods have been used for purposes other
than those laid down for the application of the duty exemption
or reduced duty rate if the applicable import duty has been
paid
UCC Article DA Article IA Article
223 268
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The concept of the accounting segregation has been extended
and it can be used also in the context of the use of equivalent
goods (see Art. 268(.2) IA). However, some restrictions exist
regarding the use of equivalent goods (see Art.
223(3) UCC and Art.169 DA).
Equivalent goods may be stored together with other Union
goods or non-Union goods. Accounting segregation is allowed
to identify each type of goods (see Art. 268(2) IA).
The use of equivalent goods is allowed under CW and may be
combined with IP or EnU. If so, accounting segregation is
required with regard to these procedures, unless the different
types of goods can be physically separated.
Use of equivalent goods under the UCC.
Article 169, Authorisation for the use of equivalent goods,
(Articles 223(1) and (2) and 223(3)(c) of the Code)
The use of equivalent goods as referred to in the first
subparagraph of Article 223(1) of the Code shall not be
authorised where the goods placed under the special
procedure would be subject to a provisional or definitive anti-
dumping, countervailing, safeguard duty or an additional duty
Inward Processing (IP)
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resulting from a suspension of concessions if they were
declared for release for free circulation.
Article 223 UCC, Equivalent goods
Equivalent goods shall consist in Union goods which are
stored, used or processed instead of the goods placed under a
special procedure.
Under the OP procedure, equivalent goods shall consist in
non-Union goods which are processed instead of Union goods
placed under the OP procedure.
Except where otherwise provided, equivalent goods shall have
the same eight-digit Combined Nomenclature code, the same
commercial quality and the same technical characteristics as
the goods which they are replacing.
It was argued that Article 169(2) DA would have a negative
impact on business activities in the EU because it was not
allowed anymore to export EU raw materials used as
equivalent goods in the form of processed products and to
import the corresponding quantity of non-Union raw materials
duty-free into the EU.
Legal aspects and reasoning behind thenew restriction
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Article 269 IA, Status of equivalent goods, (Article 223 of
the Code)
In case of IP, the equivalent goods and the processed
products obtained therefrom shall become non-Union goods
and the goods which they are replacing shall become Union
goods at the time of their release for the subsequent customs
procedure discharging the procedure or at the time when the
processed products have left the customs territory of the
Union.
However, where the goods placed under the IP procedure are
put on the market before the procedure is discharged, their
status shall change at the time when they are put on the
market. In exceptional cases, where the equivalent goods are
expected not to be available at the time when the goods are
put on the market, the customs authorities may allow, at the
request of the holder of the procedure, the equivalent goods to
be available at a later time within a reasonable period to be
determined by them.
In case of prior export of processed products under IP, the
equivalent goods and the processed products obtained
therefrom shall become non-Union goods with retroactive
effect at the time of their release for the export procedure if the
goods to be imported are placed under that procedure.
Where the goods to be imported are placed under IP, they
shall at the same time become Union goods.
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The reasoning behind the restriction as laid down in Article
169(2) DA is to ensure the effectiveness of the EU trade
defence instruments (EU anti-dumping, anti-subsidy, or
safeguard measures).
Example:
One ton of Union goods A (equivalent goods) are processed
into 2 tons of processed product B which are exported
under IPEX/IM.
Subsequently one ton of non-Union goods A are imported and
placed under IP. At the moment of placement of such goods
under IP they become Union goods (second subparagraph of
Article 269(3) IA). Consequently, goods A are in free circulation
and not subject to customs supervision anymore. Non-Union
goods A were put on the EU market without payment of any
amount of import duty. Regarding erga omnes import duty the
‘non-payment’ is not problematic because the use of
the IPprocedure should stimulate export activities in the EU so
that processed products may be sold at a more competitive
price on the world market.
However, where non-Union goods A intended to be placed
under IP would be subject to a provisional or definitive anti-
dumping, countervailing, safeguard duty or an additional duty
resulting from a suspension of concessions if they were
declared for release for free circulation, the non-payment of
such duties is problematic. The effectiveness of the EU trade
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defence instruments is not ensured. That is the reason why
Article 169(2) DA does not allow the use of equivalent goods in
such situations.
Practical solutions
Current business activities may be carried out under
the UCCwithout any change. However, where a customs debt
is incurred, the payment of ADD, countervailing duties etc.
must be ensured so that the EU trade defence instruments
cannot be undermined.
Article 86(3) UCC refers to origin of goods:
Article 86 UCC 3. Where a customs debt is incurred for
processed products resulting from the IP procedure, the
amount of import duty corresponding to such debt shall, at the
request of the declarant, be determined on the basis of the
tariff classification, customs value, quantity, nature and origin
of the goods placed under the IP procedure at the time of
acceptance of the customs declaration relating to those goods.
The following 2 examples illustrate how business
activities could be carried out under IP without the use of
equivalent goods:
1. 20 tons of raw materials A which would be subject to erga
omnes import duty and ADD (if they were declared for
release for free circulation), 30 tons of raw materials A
which would be only subject to erga omnes import duty (if
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they were declared for release for free circulation) and 50
tons of EUraw materials A are stored in bulk. The 3 types of
raw materials are stored in a silo which is used as a storage
facility for the CW of goods.
Accounting segregation is carried out in accordance with
Article 177 DA with regard to the three types of raw materials
A.
Article 177 DA
Storage of Union goods together with non-Union goods in
a storage facility, (Article 211(1) of the Code)
Where Union goods are stored together with non-Union goods
in a storage facility for CW and it is impossible or would only
be possible at disproportionate cost to identify at all times each
type of goods, the authorisation as referred to in Article 211(1)
(b) of the Code shall establish that accounting segregation
shall be carried out with regard to each type of goods, customs
status and, where appropriate, origin of the goods.
The total quantity of 100 tons of raw materials A are placed
under IP and processed into 200 tons of processed products
B. Rate of yield is 100%. 100 tons of processed products B are
re-exported and the other 100 tons of processed products are
declared for release for free circulation. The declarant requests
the calculation of the amount of import duty to be made in
accordance with Article 86(3) UCC.
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This means that erga omnes import duty and ADD must be
paid for 10 tons of raw materials A. In addition, erga omnes
import duty is due for 15 tons of raw materials A.
1. 20 tons of raw materials A which would be subject to erga
omnes import duty and ADD (if they were declared for
release for free circulation), 30 tons of raw materials A
which would be only subject to erga omnes import duty (if
they were declared for release for free circulation) and 50
tons of EUraw materials A are stored in bulk. The 3 types of
raw materials are stored in a silo which is used as a storage
facility for the CW of goods.
Accounting segregation is carried out in accordance with
Article 177 DA with regard to the 3 types of raw materials A.
20 tons of raw materials A which would be subject to erga
omnes import duty and ADD (if they were declared for release
for free circulation) are placed under IP and processed into 40
tons of processed products B which are re-exported. Import
duty is not due.
30 tons of raw materials A which would be only subject to erga
omnes import duty (if they were declared for release for free
circulation) are placed under IP and processed into 60 tons of
processed products. The processed products are declared for
free circulation. The declarant requests the calculation of the
amount of import duty to be made in accordance with Article
86(3) UCC.
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This means that erga omnes import duty must be paid for 30
tons of raw materials A.
50 tons of EU raw materials A are processed into 100 tons of
processed products which are put on the EU market without a
customs declaration because the products have Union status
and therefore they are in free circulation.
The following example illustrates how business activities
could be carried out under IP with the use of equivalent
goods:
1. 20 tons of raw materials A which would be subject to erga
omnes import duty and ADD (if they were declared for
release for free circulation), 30 tons of raw materials A
which would be only subject to erga omnes import duty (if
they were declared for release for free circulation), 30 tons
of equivalent goods and 20 tons of Union raw materials A
are stored in bulk. The 4 types of raw materials are stored in
a silo which is not used as a storage facility for CW of
goods.
Accounting segregation in accordance with Article 268(2) IA is
carried out with regard to the 4 types of raw materials A.
Article 268 IA, Formalities for the use of equivalent goods,
(Article 223 of the Code)
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1. The use of equivalent goods shall not be subject to the
formalities for placing goods under a special procedure.
2. Equivalent goods may be stored together with other Union
goods or non-Union goods. In such cases, the customs
authorities may establish specific methods of identifying the
equivalent goods with a view to distinguishing them from the
other Union goods or non-Union goods.
Where it is impossible or would only be possible at
disproportionate cost to identify at all times each type of goods,
accounting segregation shall be carried out with regard to each
type of goods, customs status and, where appropriate, origin of
the goods.
The 20 tons of raw materials A which would be subject to erga
omnes import duty and ADD (if they were declared for release
for free circulation) are processed, 30 tons of equivalent goods
are processed instead of 30 tons of raw materials A which
would be only subject to erga omnes import duty (if they were
declared for release for free circulation) and 20 tons of Union
raw materials A are processed into total 140 tons of processed
products B. Rate of yield is 100%. 70 tons of processed
products B are re-exported and the other 70 tons of processed
products are declared for release for free circulation. The
declarant requests the calculation of the amount of import duty
to be made in accordance with Article 86(3) UCC.
This means that erga omnes import duty and ADD must be
paid for 10 tons of raw materials A. Erga omnes import duty is
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due for 15 tons of raw materials A which were used as
equivalent goods and which have changed their customs
status. The 30 tons of raw materials A which would be only
subject to erga omnes import duty (if they were declared for
release for free circulation) have changed their customs status
and are in free circulation (see Article 269 IA).
1. In case of CW and TA the equivalent goods shall become
non-Union goods and the goods, which they are replacing,
shall become Union goods at the time of their release for the
subsequent customs procedure discharging the procedure or
at the time when the equivalent goods have left the customs
territory of the Union.
2. In case of IP the equivalent goods and the processed
products made there from shall become non-Union goods and
the goods, which they are replacing, shall become Union
goods at the time of their release for the subsequent customs
procedure discharging the procedure or at the time when the
processed products have left the customs territory of the
Union.
However, where the goods placed under the IP procedure are
put on the market before the procedure is discharged, they
shall change their status at the time they are put on the
9.5 Status of equivalent goods
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market. In exceptional cases, where the equivalent goods are
expected not to be available at the time of putting of the goods
on the market, the customs authorities may allow, at the
request of the holder of the procedure, the equivalent goods to
be available later within a reasonable period to be determined
by them.
3. In case of prior export of processed products under IP, the
equivalent goods and the processed products made there from
shall become non-Union goods with retroactive effect on their
release for the export procedure if the goods to be imported
are placed under that procedure.
In that situation, the goods to be imported shall become Union
goods at the time of their placing under IP.
UCC Article DA Article IA Article
223 269
Electronic system relating toStandardised exchange ofinformation
With reference to Article 16(1) of the UCC, an electronic
information and communication system as defined by the
10.
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Commission and Member States in agreement with each other
shall be used for the standardised exchange of information
(hereinafter referred to as ‘INF’) pertaining to:
(a) IP EX/IM or the OP EX/IM (b) IP IM/EX or OP IM/EX if
more than one Member State is involved (c) IP IM/EX if one
Member State is involved and the responsible customs
authority as referred to in Article 101(1) of the UCC has
requested an INF
Such system shall also be used for the processing and storage
of the relevant information. If an INF is required, the
information shall be made available through this system by the
supervising customs office without delay. If a customs
declaration, re-export declaration or re-export notification
refers to an INF, the competent customs authorities shall
update the INF without delay.
In addition, the electronic information and communication
system shall be used for the standardised exchange of
information related to commercial policy measures.
The electronic INF is not due to be implemented until at least
2020.
UCC Article DA Article IA Article
16.1 181 271
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Using customs declarations toenter and discharge CustomsSpecial Procedures
Customs declarations should be used to enter goods to a
special procedure. For example, an import declaration with the
correct IP, CPC will ‘enter’ the goods to the procedure and,
conversely, an export declaration with the correct CPC will
enter goods to the OPR.
When you complete any customs ‘declaration’ (including
import, export or transit declarations), you are making a legal
declaration that the accuracy and the content of that
declaration is correct. The ‘declarant’ is the person responsible
for any conditions applying to the special procedure and for
any debt arising from mistakes made. The declarant is most
usually the authorisation holder who will be held solely
responsible for any mistakes made or customs debt owed.
If you are completing a customs declaration (or someone is
completing it on your behalf) using a special
procedure CPC this means that you are declaring the goods to
the customs procedure and that you are also declaring you are
11.
11.1 What is a customs declaration?
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aware of and agree to meet all the conditions and legal
obligations relating to that procedure as set out in the UCC and
related Delegated and Implementing Acts.
The integrated Tariff of the UK (usually referred to as the Tariff)
contains all the information you need to help you complete
customs import and export declarations.
Although the UK version is called the integrated Tariff of the
UK, the same format is used throughout the EU, so regardless
of the country in which you operate, the Tariff equivalent acts
as a comprehensive point of reference. All EU countries have
the same commodity codes and duty rates as the UK.
The UK Tariff consists of 3 volumes.
Volume 1 contains essential background information for
importers and exporters on customs procedures, contact
addresses for organisations and other government
departments such as Department for Business, Innovation and
Skills, Department of Environment, Food and Rural Affairs and
Forestry Commission. It also contains an explanation of Excise
Duty, Tariff quotas and many similar topics.
11.2 Where can I find information oncompleting customs declarations?
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Volume 2 contains the 16,000 or so commodity codes set out
on a chapter-by-chapter basis. It lists duty rates and other
directions such as import licensing and preferential duty rates.
Volume 3 contains a box-by-box completion guide for import
and export declarations, the complete list of CPCs for
importing and exporting, the Country Codes for the world, lists
of UK docks and airports both alphabetically and by their Entry
Processing Unit (EPU) numbers and further general
information about importing or exporting.
Volume 2 (commodity codes) is available free on line
at Finding commodity codes for import and export duty
Where a third party/agent submits a customs declaration in the
name of the authorisation holder or on their behalf, the
authorisation holder is still liable for any customs debt that may
arise if any information on the entry is incorrect. The
authorisation holder will need to develop their own assurance
checks but we would recommend that the authorisation holder
makes sure that all instructions to third parties are made in
writing and retained in their records. Details of the customs
11.3 Using a third party to submit customsdeclarations on your behalf
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declarations submitted by third parties (including
the CPC used) should be checked.
If an agent or freight forwarder is used to import or (re)export
goods it is the responsibility of the authorisation holder to make
sure they are provided with the relevant information for the
declarations.
This includes supplying them with:
the correct CPC number (bulking CPCs should not be used
for goods under a special procedure)
the correct commodity code and goods description
the correct authorisation number
if required, the details of the reference number of the
original declaration/document which brought the goods into
the procedure
The authorisation holder should also make sure the agent is
aware that they will need to supply relevant documents for
their records (for example evidence of export reports).
11.4 How do I submit customs declarationsto HMRC?
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Customs import and export declarations must be submitted
electronically to the UK import and export computer system
called CHIEF.
Import declarations can currently be submitted to CHIEF by the
following methods:
Direct Trader Input (DTI) - where the information is
submitted to CHIEF electronically by any trader or his
representative/agent who holds a CHIEF authorisation
(or CHIEF ‘badge’ as it is known)
Customs Freight Simplified Procedures (CFSP) - regarding
the approval and use of CFSP for entering goods to a
special procedure
For more information on the import procedure (and its process
in the UK) see the import manual.
Export declarations can currently be submitted to CHIEF by
the following methods:
Direct communication links to CHIEF through the Government
Gateway.
(a) the internet, using the NESWEB facility
An Export Declaration WEB form has been set up by HMRC,
which can be used to submit information to CHIEF direct.
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(b) Email (EDIFACT)
Traders may choose to send their declarations to CHIEF over
the internet in the form of a normal email attachment. You will
need to purchase commercial messaging software that
translates the declarations sent to and the messages received
from CHIEF.
(c) Extensible Mark-up Language (XML) messaging
XML integrates traders’ systems with CHIEF, messages are
received by CHIEF and replies sent via email to the declarant.
Traders will need to purchase commercial messaging software
to translate the messages sent to and from CHIEF.
In addition to the CHIEF badge and Government Gateway ID
access, a Government Gateway Digital Certificate is required
for the CHIEF XML route.
Indirect link to CHIEF through a Community Systems Provider
(CSP) using your own software or that provided by an
independent software company. To access CHIEF via a CSP,
traders should apply to the CSP for a badge of authorisation.
This badge has 2 parts, one to access
the CSP communications system, which gives access to the
port inventory system, and the second part to access CHIEF.
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For more information on the export, procedure (and its process
in the UK) see the export manual (VAT Notice 725: the single
market).
If an error is made on a customs declaration, it may be
possible to rectify the situation by either amending the
declaration by obtaining permission from the supervising office
for it to be or invalidated and replaced with another declaration.
The type of error determines the action that must be taken. In
addition, there are specific rules and processes for import and
export declarations as they differ.
Where the amendment or invalidation will generate a
repayment of duty, a completed Form Import and Export:
Application for repayment/remission (C285) should be included
with the application.
If the application for amendment or invalidation results in a
customs debt being incurred, the supervising office should
inform the trader.
11.5 Can a customs declaration be amendedor invalidated?
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If the goods have been declared in error to the
wrong CPC then the original declaration will need to be
invalidated and replaced by a new declaration. Applications for
invalidation should be made to the supervising office as soon
as the error is discovered and, at the very latest, within 3
months of the date of the original import declaration.
Applications made outside of this period, will need to be
supported by a full explanation and evidence of the exceptional
circumstances that caused the delay.
Requests for invalidation should be accompanied by copies of
the original import documentation and relevant authorisation,
revised import declarations (paper SAD C88) and other
relevant evidence to support the request. If approved you will
be responsible for ensuring the entries are keyed to CHIEF.
If the goods have been declared to the correct CPC but some
of the information contained within the declaration is incorrect
(for example, the weight, value or number of packages) it may
be possible to amend the declaration.
11.6 Invalidating and replacing importdeclarations
11.7 Amending import declarations
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Requests to amend an import declaration, should be made in
writing (providing details of the proposed amendment) and
sent to the supervising office as soon as the error is
discovered. Where the amendment will generate a duty
repayment, you should include a completed form Import and
Export: application for repayment/remission (C285) with your
application. If, as a result of your application, a customs debt is
incurred, your supervising office will inform you accordingly.
Requests for amendment are not restricted to a maximum of 3
months after the submission of the original declaration (unlike
request for an invalidation of a declaration). However,
information on the reasons for the errors should be included in
the request.
If the error concerns the CPC, the original declaration may
have to be invalidated and replaced by a new declaration.
Applications for invalidation should be sent to the Supervising
Office (unless the reporting requirements set out in the
authorisation letter state otherwise). The request for
invalidation must be made before the goods have left the EU.
The Supervising Office may agree that notification is not
required each time a CPC error is made so long as these
11.8 Invalidating and replacing (re)exportdeclarations
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occurrences are exceptional and the trader records are
adequately noted (and evidence retained). Special procedures
authorisation holders should have systems in place to assure
the quality of customs declarations and retain in the records
any instructions sent to agents regarding the use of CPCs.
Amendments to (re)export CPCs no longer need to be notified
to the supervising office on form Import and export:
amendment notice to export/re-export declaration for trade
statistics (C81)(any notifications are just submitted by letter
and the trader records should be noted and evidence retained
for audit purposes).
However, form C81 is still required to be completed and
submitted to the address on the form for all errors on export
declarations (including CPC errors) .These forms are required
for statistical purposes and there is no de minimis limit.
11.9 Notifying (re)export amendments fortrade statistics purposes – Form C81
11.10 Amending (re)export declarations
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If an error is in regard to the description of the goods (for
example, the weight or number of packages is incorrect) it may
be possible to amend the declaration. The supervising office
may agree that amendments to (re)export CPCs do not need
to be notified each time an amendment is required. Traders
will, however, be required to notate their records and retain the
relevant documentation to be produced on audit (such as the
original customs declaration with the amendment clearly
marked).
There is no time limit restricting the application for an
amendment but the authorisation holder should make sure
there are processes in place to assure the quality of all
customs declarations submitted on their behalf. Persistent
repetition of errors of the same type may lead to the imposition
of a Customs Civil Penalty or the withdrawal of the special
procedure authorisation if the conditions of that authorisation,
including the use of the correct CPCs, are not being adhered
to.
Postal Imports and exports made by Royal Mail Group (and
other postal operators carrying mail under the Universal Postal
Union agreement) may not need a customs declaration
submitted to CHIEF. The CN22 and CN23 forms can be
11.11 Importing and exporting goods by post
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regarded as an oral customs declaration so the goods may be
entered to a special procedure (or discharged from it) using
this declaration depending on the circumstances. The sections
below explain an example of the process for postal imports
and exports for a special procedure. All goods imported by
post that exceed €1000 will require a C88 declaration.
UCC Article DA Article IA Article
144
The sender should be asked to clearly mark the package(s)
and accompanying customs declaration (Form CN22 or CN23)
with the following:
type of special procedure eg IP, TA
special procedure authorisation no:_______
the receiving trader’s EORI number and VAT number (if
registered for VAT)
If the sender does not mark the package(s) as above, the
goods will not have been properly declared to the special
procedure and will not be eligible for relief.
11.12 Postal imports
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For goods where duty is due, if the package has been correctly
marked, the trader will be sent (by the Border Force) a ‘Notice
of Arrival’ informing them of what action needs to be taken (this
may include instructions to submit a customs declaration
to CHIEF).
If the trader (or his agent) submits the declaration electronically
to CHIEF and receives Customs clearance,
the CHIEFacceptance advice should be sent to the address on
the top right hand corner of the Notice of Arrival. The goods
will then be released for delivery.
Whilst Universal Postal Union (UPU) organisations from other
countries may be allowed to set up an office of exchange in the
UK (and are entitled to carry goods under the UPU agreement
(i.e. can they use the CN22/23 forms – it should be noted that,
only Royal Mail Group (that is Royal Mail and Parcel Force)
have the authority under UK law to customs clear goods
imported and entered to special procedures without a customs
declaration to CHIEF (CN22 and CN23)). All goods carried by
other UPUhandlers such as fast parcel operators may be
entitled to some of the benefits of the UPU agreement, (eg use
of cheaper rates) but, on entry to the UK, a customs
11.13 Scope of operation of Extra TerritorialOffices of Exchange operating in the UK
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declaration to CHIEF will need to be made for all goods carried
by these companies.
Where goods are (re)exported using Royal Mail Group (Royal
Mail and/or Parcel Force) and / or a postal operator authorised
and operating under the UPU agreement there is no
requirement to submit a customs export declaration to the
National Export System. The CN22 and CN23 forms are
equivalent to a customs declaration.
Please note the packages will need to be handed over the
Post Office counter (not just placed into a post box) otherwise
the full tracking information will not be available as evidence of
(re)export.
For Royal Mail Post Office deliveries, the process is as follows:
complete and affix a customs declaration (Form CN22) to
the goods outer packaging
obtain a ‘Certificate of Posting’ from the Post Office for the
goods - this is the evidence of export and should be
retained in the authorisation holders records and
(for IP/EnU) the reference information should be included
on the BoD
11.14 Postal (re) exports
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For Parcel Force deliveries, the process is as follows:
complete and affix a customs declaration (Form CN23) to
the goods outer packaging
record the Parcel Force delivery reference in the records
print a copy of the Parcel Force booking and the online
delivery tracking and delivery confirmation screens (or other
evidence or reference numbers provided by Parcel Force) -
this is the evidence of export and should be retained in the
authorisation holders records and (for IP suspension/EnU)
reference information submitted with your BoD
If a company other than Royal Mail or Parcel Force is used (for
example an Express Parcel Operator) a (re)export declaration
should be submitted to CHIEF using the correct special
procedure CPC. The CN22 and CN23 cannot be used by
these companies to replace customs declarations. Failure to
use the correct CPCs will mean that the duties will become
due. Under no circumstances should Express Parcel Operator
MOU Bulking CPCs be used to (re)export the goods under a
special procedure.
11.15 (Re)exporting using postal companiesother than Royal Mail or Parcel Force
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In the UK, this is a four-stage process. All stages of the re-
export process should be completed on CHIEF as validation
and processing takes place at each stage. The 4 stages of the
export process are:
electronic submission of an export declaration (with
correct CPC) prior to the shipment of the goods (to the time
limits laid down in the UCC)
electronic ‘presentation’ of the goods to customs (in the UK
this is the ‘Arrival message’ submitted to CHIEF by a person
with a ‘CHIEF Loader role’)
electronic ‘customs clearance’ or the granting of ‘Permission
to Progress’ (P2P). The P2P message is the positive
clearance by customs and is sent by CHIEF to the person
submitting the export declaration/arrival message - ‘I
confirm that the export has been cleared and the goods
may now be loaded onto the means of transport for export’
electronic ‘departure’ message which puts the export into a
final state on CHIEF - please note the ‘departure message’
is only required for direct exports
11.16 Customs export procedure process
11.17 Evidence of export (or other discharge)to support the operation of specialprocedures
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When audit/assurance checks are undertaken on special
procedures, the documentation from the trader’s records will
need to be examined. It should contain proper evidence of
export in the form of the relevant CHIEF reports (or their
commercial equivalent). If an agent is used to submit
declarations, the authorisation holder should ensure that they
can provide the relevant evidence.
This will depend on the method used. Examples of documents
the authorisation holder will need to retain are as follows:
the reference numbers and/or copies of CHIEF export
declarations and NCTS Transit declarations:
for export declarations the reference number is either
the Export MRN or the CHIEF reference
number EPU/Entry No/Date
for transit declarations the Transit MRN should be used
copies of customs clearance reports (or other status
reports) issued by CHIEF for example the S8 report - Export
Movement Departure Advice and the X6 report - Export
Entry Progress Advice (which shows ‘Customs clearance’
(P2P) has been granted)
copies of the equivalent reports from the company’s (or the
company’s agent’s) commercial system connected
to CHIEF
evidence that the Transit procedure was properly
discharged
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For further information on evidence of export please see
section 42 of The Export best practice guide.
It is important to retain the CHIEF reports, which include
confirmation of the CHIEF status codes:
evidence that ‘Customs clearance’ (P2P) was granted
shows on CHIEF as the ICS status 50 or 51
evidence that a ‘goods departed’ message was received
(for direct exports) shows on CHIEF as ICS status 60
evidence that indirect exports have left the EU via another
member state shows on CHIEF as ICS status 62
Reports are available to be run from CHIEF or Management
Support System (the CHIEF archive system) which shows the
customs status of declarations. Many agents/freight forwarders
use commercial software to access CHIEF, if using an agent,
the special procedures authorisation holder should check that
they are able to provide them with a commercial equivalent of
the CHIEF reports.
If you import goods to TA using the authorisation by declaration
method you will need to send evidence of export to NTAS in
11.18 Evidence for TA authorisations bydeclaration
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order to discharge your liability and thus discharge the
guarantee.
Customs Debt
Rules for calculation of the amount of Import or Export Duty.
1. In order to determine the amount of import duty to be
charged on processed products in the case referred to in
Article 86(3) of the UCC, the proportion of goods placed under
the IP procedure incorporated in the processed products shall
be calculated in accordance with the quantitative scale
method, or the value scale method as appropriate, or any other
method giving similar results.
2. The quantitative scale method shall apply in the following
cases:
(a) Where only one kind of processed products is derived from
the processing operations.
12.
12.1 Calculation of the amount of import dutyon processed products obtainedunder IP
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(b) Where several kinds of processed products are derived
from the processing operations and all elements of the goods
placed under the procedure are found in each of those
processed products.
3. In the case referred to in paragraph 2(a), the quantity of
goods placed under the procedure deemed to be present in
the quantity of processed products for which a customs debt is
incurred shall be proportional to the latter category of products
as a percentage of the total quantity of processed products.
4. In the case referred to in paragraph 2(b), the quantity of
goods placed under the procedure deemed to be present in
the quantity of a given processed products for which a customs
debt is incurred shall be proportional to the following:
(a) The ratio between this specific kind of processed products,
irrespective of whether a customs debt is incurred, and the
total quantity of all processed products.
(b) The ratio between the quantity of processed products for
which a customs debt is incurred and the total quantity of
processed products of the same kind.
5. In deciding whether the conditions for applying the method
referred to in paragraph two are fulfilled, losses shall not be
taken into account.
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Losses means the proportion of the goods placed under the
procedure destroyed and lost during the processing operation,
in particular by evaporation, desiccation, venting as gas or
leaching.
6. The value scale method shall apply where the quantitative
scale method does not apply.
The quantity of the goods placed under the procedure deemed
to be present in the quantity of a given processed product
incurring a customs debt shall be proportional to the following:
(a) the value of this specific kind of processed product,
irrespective of whether a customs debt is incurred, as a
percentage of the total value of all the processed products.
(b) the value of the processed products for which a customs
debt is incurred, as a percentage of the total value of
processed products of that kind.
The value of each of the different processed products to be
used for applying the value scale method shall be the recent
ex-works price in the customs territory of the Union, or the
recent selling price in the customs territory of the Union of
identical or similar products, provided that these have not been
influenced by the relationship between buyer and seller.
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7. Where the value cannot be determined pursuant to
paragraph 6, it shall be determined by any reasonable method.
UCC Article DA Article IA Article
86.3 72
1. In the case referred to in Article 86(3) of the UCC, the
amount of import duty corresponding to the customs debt on
processed products resulting from the IP procedure, shall be
determined by applying to the goods placed under that
procedure a duty exemption or a reduced rate of duty on
account of their specific use, which would have been applied to
those goods if they had been placed under the EnU procedure.
2. Paragraph 1 shall apply if an authorisation to place those
goods under the EnU procedure could have been issued and if
the conditions for the duty exemption or the reduced rate of
duty on account of their specific use would have been fulfilled
at the time of acceptance of the customs declaration of their
entry for the IP procedure.
UCC Article DA Article IA Article
12.2 Application of the EnU provisions toprocessed products obtained under IP
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86.3 73
For the purposes of the application of Article 86(3) of the UCC,
if at the time of the acceptance of the declaration of placing of
goods under the IP procedure the import goods fulfilled the
conditions to qualify for preferential tariff treatment within tariff
quotas or ceilings, they shall be eligible for any preferential
tariff treatment existing in respect of identical goods at the time
of acceptance of the declaration of release for free circulation.
UCC Article DA Article IA Article
86.3 74
Where a customs debt is incurred for processed products
resulting from the OP procedure or replacement products and
where specific import duty is involved, the amount of the import
12.3 Application of the preferential tarifftreatment to goods placed under IP
12.4 Specific import duty on processedproducts resulting from OP orreplacement products
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duty shall be calculated on the basis of the cost of the
processing operation undertaken outside the customs territory
of the Union, multiplied by the amount of import duty applicable
to the processed products or replacement products divided by
the customs value of the processed products or replacement
products.
UCC Article DA Article IA Article
86.5 75
Article 86(3) of the UCC shall apply without a request from the
declarant as referred to in Article 86(4) for the determination of
the amount of import duty corresponding to a customs debt
incurred for processed products resulting from
the IP procedure where the following conditions are fulfilled:
(a) these processed products are imported directly by or on
behalf of the relevant holder of the authorisation within a period
of one year after their re-export.
(b) where the goods placed under the IP procedure were
subject to a commercial or an agricultural policy measure or
12.5 Derogation for the calculation of theamount of import duty on processedproducts resulting from IP
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an ADD, Countervailing Duty, Safeguard Duty, Retaliation Duty
or similar duty.
(c) Where no examination of the economic conditions in the
cases referred to in paragraph 3.1, took place.
UCC Article DA Article IA Article
86.3, 86.4 76
The customs authorities shall specify the type and quantity of
any waste or scrap resulting from the destruction in order to
determine any customs duty and other charges applicable to
them and to be used when they are placed under a customs
procedure or re-exported. Destruction of TA goods must be
exceptional and approved in advance by the supervising office.
On receipt of the consignment examine it carefully to ensure
that the number of packages or weight and types of goods
received agree with the goods described in the customs
12.6 Destruction of goods
12.7 Discrepancies in goods received
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declaration. You must enter in the stock record details of the
goods actually received and check whether the quantity is
more or less than the quantity declared on the entry for the
procedure.
You must have a system in place to investigate and resolve all
discrepancies (over and under shipments) between the
declaration entering the goods to the procedure and the actual
quantity of goods received.
It is not necessary for you to report discrepancies to your
supervising office until you have investigated the matter but
you must report to your supervising office all unresolved
discrepancies (over and under shipments) that you cannot
resolve within 14 days.
In the case of a discrepancy where you do not own the goods
you must inform the depositor or the owner of the goods
immediately so that they can investigate what has happened
and provide you with a satisfactory explanation and/or
supporting evidence.
12.8 What must I do if discrepancies arefound?
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Goods received in excess of the declared quantity must be
regarded as dutiable and entered to the procedure
provisionally until the matter has been resolved. Where the
over-shipment is to be declared to the procedure the original
declaration is to be amended accordingly otherwise a
declaration to free circulation, paying the appropriate duties
and charges should be made.
The authorisation holder is required to provide documentary
evidence that the goods were not received into the procedure.
The evidence is to be retained by the authorisation holder and
made available for inspection when required. If the
discrepancy cannot be resolved within 14 days you must notify
your supervising office. If it is established that the goods did
not enter the procedure the declaration must be amended
accordingly.
1. Highest VAT rate of member states involved ↩
2. The 10% duty rate as determined in accordance with Article
155(3) IA ↩
12.9 Action required for over-shipments
12.10 Action required for under-shipments
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3. Highest VAT rate of Member States involved ↩
4. Article 163 (1)(e) of the DA covers both situations, namely
with or without prior importation of replacement products ↩
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