home use with simultaneous entry for free … · released to free circulation the commercial...

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40

HOME USE WITH SIMULTANEOUS ENTRY FOR FREE CIRCULATION

40 00 000

1. Goods Covered Basic declaration of non community goods for home use and free circulation by paymentof, or accounting for, customs duty, whether dutiable, free or temporarily suspended fromduty and whether or not a preferential rate of duty is claimed, and any other importcharges.

2. Notice 252, 702.

3. Specific Fields in the declaration/notes The CPC (Box 37) must be 40 00 000.on completion Box 44 – If goods specified on the entry are imported using non EU packings, pallets or

containers for which relief under the Temporary Admission is claimed enter the followingadditional information statement as appropriate (see Appendix C9):

- ‘PAL01’ (for packings see notice 200)- ‘PAL02’ (for pallets see Notice 306)- ‘PAL03’ (for containers see Notice 306)

4. Additional documents See paragraphs 8 and 9 for details.

5. Security required No security is required for free or temporarily exempt importations unless the claim tothose rates cannot be substantiated from the supporting documents. Release can beagainst the appropriate security outlined in paragraphs 3.1.7 of this Volume.

6. Additional information Excise goods: Retail containers of spirits, wine and made-wine imported under this CPCmay be subject to the UK duty stamp requirements (see Notice DS5 UK Duty Stamps forfurther information).

7. VAT 7.1 Registered taxable personsVAT must be paid at importation if the goods are chargeable at a positive rate.

Details will be included on the VAT certificate.

7.2 Exempt personsVAT must be paid at importation if the goods are chargeable at a positive rate.

8. Post Clearance action In cases where an undertaking is involved the necessary documents must be produced asdirected in paragraph 3.8.14 of this Volume.

9. Notes 9.1 Documents which were not available at the time of importation and which potentiallysubstantiate a claim to quota relief must always be sent to the officer as indicated byeither Form C1411 or Form C1412 which will be issued as appropriate

when the goods are released on security for duty.

9.2 This CPC is not to be used for goods imported from the Special Territories of the EUunless accompanied by a T1 document (see 49 00 000).

40 00 001

1. Goods Covered Parts, components and other goods, falling within Chapters 25-99 of the tariff, of a kind tobe incorporated in or used in the manufacture, repair, maintenance, rebuilding,modification or conversion of civil aircraft for which an airworthiness certificate has beenissued by a party authorised by aviation authorities of a third country, identified as eligiblefor end use relief in the Tariff.

2. Notice Volume 1, Part 9 of the Tariff

1.4.18/3 Customs Tariff Vol 314—1

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3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriateon completion Box 36 –enter the code 119

Box 44 should be endorsed:- authorisation number EU/9999/999/99.- Document Identifier code A119- Document Code N990- Document status AE or GE and reference ‘see attached schedule’- Declare ““Import with airworthiness certificate” as an AI 10100 statement- Enter AWC as the SPOFF AI statement in all fields except the country code which

should be GB.

In Box 47 –if exemption from payment of VAT is claimed code VAX is to be entered in therate column. To claim relief from this suspension the customs duty code F and Customsduty suspension code W should also be entered.

4. Additional documents required Commercial documents as evidence that the goods are for incorporation in or used for civilaircrafts. If the original airworthiness certificate cannot be presented when the goods arereleased to free circulation the commercial invoice, or document attached to such invoiceand signed by the seller of the goods must carry the following endorsement:

“For the following goods of this invoice / invoice no* .............”the following airworthinesscertificates (see column 2) have been issued by the Company shown in column 3authorised by the aviation authority shown in column 4 of the country shown in column 5

Position No No of the Issuer of the Name of the Name of theon the airworthiness certificate (3) authorising country (5)invoice (1) certificate (2) aviation

authority (4)

* when annexed on a separate sheet invoice number and date should be inserted

5. Security required No security for duty is required unless there is doubt as to the authenticity of theairworthiness certificate. The amount secured must cover the duty chargeable had thegoods not been eligible for entry under this CPC. Enter MP codes M, P, S, T, U or V in box47

6. Additional information —

7. VAT This CPC relieves VAT providing the parts and equipment are:

(i) of a kind ordinarily installed in the propulsion, navigation or communications systemsor the general structure of any qualifying aircraft; or

(ii) safety equipment for use in such a qualifying aircraft; and

(iii) where the importer is a government department, the parts are to be installed orincorporated in the course or futherance of business; or

in aircraft used for providing rescue or assistance at sea.

A qualifying aircraft is any aircraft that

(i) is used by an airline operating for reward chiefly on international routes, or

(ii) is used by a State institution and is of a weight of not less than 8,000 kilograms, and isneither designed nor adapted for use for recreation or pleasure.

For further information see Notice 744C

If exemption from payment of VAT is claimed, the code ‘VAX’ is to be entered in the Ratecolumn of Box 47.

8. Post Clearance Action —


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9. Notes 9.1 Only goods / parts which hold an airworthiness certificate identified in the Tariff aseligible for end use relief may be entered to this CPC.

9.2 If the relevant goods / parts do not possess an airworthiness certificate the goodsshould be entered to either end-use relief or Inward processing relief, both of whichrequire prior authorisation

9.3 The certificates of airworthiness may be required upon audit verification checks

9.4 Goods entered for processing under customs control (PCC) should use the appropriatePCC CPC

9.5 This CPC does not cover semi-manufactured parts or components or raw materialswhich have a manufacturer’s certificate of conformity, nor unserviceable parts which areimported for repair.

40 00 002

1. Goods Covered Parts, components and other goods, falling within Chapters 25-99 of the tariff, of a kind tobe incorporated in or used in the manufacture, repair, maintenance, rebuilding,modification or conversion of civil aircraft for which an airworthiness certificate has beenissued by a party authorised by aviation authorities of a third country, not identified in theTariff as eligible for end use relief.

2. Notice Volume 1, Part 9 of the Tariff

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriateon completion Box 36 –enter the code 119

Box 44 should be endorsed:- Document Identifier code A119- Document status AE or GE and reference ‘see attached schedule’- Declare ““Import with airworthiness certificate” as an A1 10100 statement.


4. Additional documents required Commercial documents as evidence that the goods are for incorporation in or used for civilaircrafts. If the original airworthiness certificate cannot be presented when the goods arereleased to free circulation the commercial invoice, or document attached to such invoiceand signed by the seller of the goods must carry the following endorsement:

“For the following goods of this invoice / invoice no* .............”the following airworthinesscertificates (see column 2) have been issued by the Company shown in column 3authorised by the aviation authority shown in column 4 of the country shown in column 5

Position No No of the Issuer of the Name of the Name ofon the invoice airworthiness certificate (3) authorising the country (5)(1) certificate (2) aviation

authority (4)

* when annexed on a separate sheet invoice number and date should be inserted

5. Security required No security for duty is required unless there is doubt as to the authenticity of theairworthiness certificate. The amount secured must cover the duty chargeable had thegoods not been eligible for entry under this CPC. Enter MP codes M, P, R, S, T, U or V in box47



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9. Notes 9.1 Only goods / parts not identified in the Tariff as eligible for end-use relief, which holdan airworthiness certificate may be entered to this CPC. If the goods / parts are identifiedas being eligible for end-use relief see CPC 40 00 001.

9.2 If the relevant goods / parts do not possess an airworthiness certificate the goodsshould be entered to either end-use relief or Inward processing relief, both of whichrequire prior authorisation

9.3 The certificates of airworthiness may be required upon audit verification checks

9.4 Goods entered for processing under customs control (PCC) should use the appropriatePCC CPC

9.5 This CPC does not cover semi-manufactured parts or components or raw materialswhich have a manufacturers certificate of conformity, nor unserviceable parts which areimported for repair.

40 00 003

This CPC is only to be used for consignments entered by traders authorised to use the low value bulking Import (LVBI) concession. Theappropriate CPC for one-off imports is 40 00 C07.

Prior authorisation to use LVBI by NRIT (National rejected Imports Team) is required to use this CPC.

1. Goods Covered Consignments of an intrinsic value (i.e. excluding freight, insurance etc. charges) notexceeding £15, liable to customs duty and/or VAT, and not being liable to excise duty, forwhich relief from customs duty and/or VAT is claimed. The consignments must have beendespatched direct from a third country to the consignee in the EU to qualify for this relief.

This CPC must NOT be used for any goods subject to any prohibition or restriction.This CPC must not be used for goods intended for ANY customs relief or regime.

2. Notice Tarif Vol 3 Part 3 para 3.4.1 and Volume 3 Appendix E2.

3. Specific fields in the declaration/notes 3.1 A partially completed SAD may be presented for eligible goods.on completion The following fields need to be completed on the SAD and input to CHIEF:

1. Declaration type2. Multiple consignors must be entered as AI code 00200 in each of the Name, Addressand Postcode fields. The EORI field can be left blank for multiple consignors. If there is asingle consignor, combined with multiple consignees, enter the consignor data at headerlevel.5. Items6. Packages8. Single consignee, combined with multiple consignors, enter the consignee data atheader level. Multiple consignees must be entered as AI code 00200 in each of the Name,Address & postcode fields and enter ‘GBPR’ in the ID Field. If the LVBI approved entity isdeclaring self representation (in Box 14) complete with Name, Address and EORI number.14. Enter Name, Address & EORI number of LVBI approved entity unless self representationdeclared and details entered in Box 8, then leave blank.15a. Country of dispatch—(must not be Channel Islands)22. Currency/invoice amount—(forced when box 42 is declared on a multi item entry)30. Goods location31. Goods description & packages marks/number/kind at commodity level.33. Commodity code to 10 digit level36. Preference37. CPC38. Net Mass


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40. Previous document41. Supplementary units—if required by the commodity code42. Item price- enter the valuation price in GBP of the total of the manifest items includedwithin the CHIEF goods item44. Enter AI statement BULKD and enter LVBI approval number in text box at item level.Enter the EORI number(s) as a GEN 46 statement of any agent/representative submittingthe declaration (other than the LVBI approval holder) and include representation details.

3.2 A customs duty tax line is not required in Box 47.

3.3 Bulking is restricted to goods that are imported as a single vessel/aircraft.

3.4 Only a maximum of 99 items may be entered on a single bulked entry.

4. Additional documents required The single bulked entry must be supported by an electronic manifest identifying theindividual items in the consignment and their final delivery address with sufficient detailfor customs control purposes.

5. Security required None

6. Additional information

7. VAT The CPC relieves VAT. A VAT tax line is not required in Box 47.


9. Notes 9.1 Where a consignment consists of several items to a single recipient, the total intrinsicvalue of those items must not exceed £15 in order to qualify for relief under this CPC.Where the total intrinsic value exceeds £15, this CPC must not be used.

9.2 Use of the CPC constitutes a declaration that the consignment:

— Is not liable to excise duty

— Does not exceed £15 in intrinsic value

— Has been despatched direct to the recipient from a third country.

— Is not subject to any Prohibitions and Restrictions, for example, controlled drugs,firearms and fake branded goods or labels which may be subject to Intellectual PropertyRights.

9.3 This CPC is not to be used for goods imported from the special territories or countrieshaving a customs union with the EU (see 49 00 003).

9.4 This CPC must not be used for imports of samples or gifts.

9.5 This CPC must not be used for consignments that are despatched to a recipient outsidethe EU.

9.6 Consignments to different recipients can be bulked in accordance with paragraph3.4.1A, Volume 3 of the UK Tariff, but for each recipient the total intrinsic value must notexceed £15.

9.7 Prior authorisation must be obtained to use this CPC from:

NRIT (National Imports Relief Team)

HM Revenue & Customs,

Sapphire Plaza,

Watlington Street,

Reading, Berkshire

RG1 4TE.

40 00 004

1. Goods Covered Consignments to a single recipient with an intrinsic value (i.e. excluding freight, insuranceetc. charges) not exceeding £135, but greater than £15, liable to customs duty and/or VAT,and not being liable to excise duty, for which relief from customs duty only is claimed, andwith VAT still payable. The consignment must have been despatched direct from a thirdcountry (i.e., outside the EU), to the consignee in the UK to qualify for this relief.

2. Notices


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3. Specific fields in the declaration/notes 3.1 A partially completed SAD may be presented for non-prohibited or restricted goods.on completion The following fields need to be input to CHIEF: 1, 2 (Box 2: for various consignors AI code

00200 must be entered in each of the Name, Street, City and Postcode fields), 5, 6, 8 (thetrader’s EORI must be entered), 14 (only if different to 8), 15a, 21, 30 (Goods Location), 31(Goods Description & Packages), 33 (Commodity Code), 36 (Preferences), 37 and 40. On ahard copy (paper) SAD, as well as the above, Boxes 31 and 54 must be completed.


4. Additional documents required


6. Additional information Where several items in a single consignment, not exceeding £135 total intrinsic value, aresent to the single recipient, enter the commodity code for the item of the highest value inBox 33.

7. VAT The CPC does not relieve VAT. A VAT tax line is required in Box 47.



9.2 Use of this CPC constitutes a declaration that the consignment:


— Does not exceed £135 intrinsic value

— Has been dispatched direct to the recipient from a third country by the consignor.

— Is not subject to any Prohibitions and Restrictions, for example, controlled drugs,firearms and fake branded goods or labels which may be subject to Intellectual PropertyRights.

9.3 This CPC is not to be used for goods imported from the Special Territories or countrieshaving a Customs union with the EU (see 49 00 004).

9.4 Use CPCs 40 00 003 or 40 00 005 for declaring bulked import consignments todifferent recipients in accordance with Part 4B.1 of the SAD Harmonised Tariff.

9.5 This CPC must not be used for imports of samples.

40 00 005

This CPC is only to be used for consignments entered by traders authorised to use the Low Value Bulking (LVBI) concession. Theappropriate CPC for one-off imports is 40 00 004.

Prior authorisation to use LVBI by NRIT (National rejected Imports Team) is required to use this CPC.

1. Goods Covered Consignments of an intrinsic value (i.e. excluding freight, insurance etc. charges) in excessof £15 but not exceeding £135, liable to customs duty and/or VAT, and not being liable toexcise duty, for which relief from customs duty only is claimed. The consignments musthave been dispatched direct from a third country to the consignee in the EU to qualify forthis relief.

This CPC must not be used for any goods subject to a Prohibition or Restriction.This CPC must not be used for goods intended for a customs relief or regime.

2. Notice Tariff Vol 3 Part 3 Para 3.4.1 and Volume 3 Appendix E2

3. Specific fields in the declaration/notes 3.1 A partially completed SAD may be presented for eligible goods. The following fieldsneed to be completed on the SAD and input to CHIEF:

1. Declaration type2. Box 2: Where there are multiple consignors, leave blank at header level, but giveconsignor names and addresses against each goods item at item level. If there is only asingle consignor, combined with multiple consignees, enter this data at header level.5. Items6. Packages8. At header level if there is a single consignee, combined with multiple consignors, enterthe consignee data at header level, if multiple consignees leave blank at header levelunless the LVBI approved entity is declaring self-representation in which case completewith Name, Address and EORI number. At item level enter details of goods with an intrinsicvalue per consignee of between £15 and £135 (up to 99 items). For each item enterName, Address, Postcode.


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14. Multiple Consignees must be entered as AI code 00200 in each of the Name, Street,City & postcode fields.and enter the EORI number of the deferment account you areauthorised to use for this consignment15a. Country of dispatch (must not be Channel Islands)22. Currency/invoice amount (forced when Box 42 is declared on a multi item entry)30. Goods location31. Goods description & packages marks/number/kind at commodity level33. Commodity code to 10 digit level (see note.3.5 below about the Commodity Coderequirements for bulked consignments)36. Preference37. CPC38 Net mass40. Previous document41. Supplementary units—only if required by the commodity code42. Item price and enter the valuation price in GBP of the total of the manifest itemsincluded within the CHIEF goods item44. Enter AI statement BULKD and enter LVBI approval number in text box at item level.Enter the EORI number(s) as a GEN46 statement of any agent/representative submittingthe declaration (other than the LVBI approval holder) and include representation details.45. Adjustment47. Calculation of taxes48. If a DAN other than the LVBI approval holders is to be used for the consignment thenCode E—The Submitting/Paying Agent is deferring to his own account.


3.3 Bulking is restricted to goods that are imported on a single vessel/aircraft.

3.4 Only a maximum of 99 items may be entered on a single bulked entry.

3.5 In Box 33 enter the Commodity Code of the goods that represent the highest value. Onthe supporting manifest the Commodity Code for each item must be shown against thedescription of the goods.

4. Additional documents required The single bulked entry must be supported by a manifest identifying the individual itemsin the consignment and their final delivery address with sufficient details for customscontrol purposes.


6. Additional information

7. VAT The CPC does not relieve VAT. A VAT tax line is required in Box 47. The data to be insertedis:

47a Enter B00

47c Field 1 3) Enter the appropriate VAT rate code

47e Enter the appropriate method of payment code.



9.2 Use of the CPC constitutes a declaration that the consignment:


— Does not exceed £135 intrinsic value

— Has been dispatched direct to the recipient from a third country.

— It is not subject to any Prohibition or Restrictions, for example controlled drugs, firearmsand fake branded goods or labels which may be subject to Intellectual Property Rights

9.3 This CPC is not to be used for goods imported from the Special Territories or countrieshaving a customs union with the EU (see 49 00 005).


9.5 This CPC must not be used for consignments that are despatched to a recipient outsidethe UK.

9.6 Consignments to different recipients can be bulked in accordance with paragaraph3.4.1A, Volume 3 of the UK Tariff, but for each recipient the total intrinsic value must notexceed £135.


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9.7 Prior authorisation must be obtained to use this CPC from:

NRIT (National Rejected Imports Team)

HM Revenue & Customs,

Sapphire Plaza,

Watlington Street,

Reading, Berkshire

RG1 4TE

40 00 007

1. Goods Covered NOTE

A partially completed SAD declaration may be presented. See para 3 below for details offields required. Alternatively a fully completed SAD declaration may be lodged.

1. Goods covered: Goods imported for the official use of US and other NATO visiting forces,except mail (see CPC 40 00 034), for which relief from duty and/or VAT is claimed.

2. Notice —

3. Specific Fields in the declaration/notes Fields required on a partially completed SAD/notes on completion: The CPC (Box 37) muston completion on completion be 40 00 007. Box 42 should show a nominal value of £1. In addition, only

the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a,21, 37 and 40 (inventory-linked entries only). On the hard copy SAD, as well as the aboveboxes, boxes 31 and 54 must be completed. Box 8 must show the allocated EORI.

4. Additional documents required —

5. Security required —

6. Additional information For spirits or tobacco imports, the address of the local Customs office must be shown inplain language in the Additional Information Box (Box 44).

7. VAT Goods entered to this CPC are relieved of VAT. A VAT tax line is not required in Box 47.

8. Post clearance action: —

9. Notes This CPC must not be used for goods from Special Territories of the EU (see CPC 49 00007). Use of this CPC constitutes a declaration that the goods are imported for theexclusive use

of visiting forces in the UK and that visiting forces relief is applicable. Use of this CPC isrestricted to signatories authorised by visiting forces.

40 00 008

NOTE

A partially completed SAD declaration may be presented. See para 3 below for details of fields required. Alternatively a fully completedSAD declaration may be lodged.

1. Goods Covered Goods imported under diplomatic privilege for the official use of foreign missions orinternational organisations in the UK including diplomatic mail and diplomatic bags forwhich relief from all charges is claimed.

2. Notice —

3. Specific Fields in the declaration/notes Fields required on a partially completed SADon completion notes on completion: The CPC (Box 37) must be 40 00 008. In addition, only the following

fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 30, 37 and40 (inventory linked entries only). On the hard copy SAD, as well as the above boxes, boxes31 and 54 must be completed.

Box 8 must show the allocated EORI number.

If form C426 is attached enter Form C426 against Document codes 9AID and 9AIV.


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4. Additional documents required Additional documents required: Form C426 except for diplomatic bags (see Note 9.1below).


6. Additional information For alcohol spirits or tobacco imports, the address of the local Customs office must beshown in plain language in the SPOFF data element field (Box 44).

7. VAT Goods entered to this CPC are relieved of VAT. A VAT tax line is not required in Box 47.


9. Notes 9.1 Diplomatic bags must bear the seal of the foreign government and a label showing theofficial stamp of the sending government and the official address to which it is being sent.The label must be addressed impersonally to a Mission or Consular Post.

9.2 Goods imported under diplomatic privilege for the personal use of entitled individualsmust be entered to CPC 40 00 009

9.3 This CPC must not be used for goods from Special Territories of the EU (see CPC 49 00008)

40 00 009

NOTE


1. Goods Covered Goods imported under diplomatic privilege for the personal use of entitled members ofstaff of foreign missions or international organisations in the UK for which relief from allcharges is claimed.

2. Notice —

3. Specific Fields in the declaration/notes Fields required on a partially completed SADon completion on completion: Box 8 must show ‘GBPR’ and the full name and address of the consignee.

The EORI number of the embassy must not be used. The CPC (Box 37) must be 40 00 009.In addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 14 (only ifdifferent to 8), 15a, 21, 30, 37 and 40 (inventory-linked entries only). On the hard copySAD, as well as the above boxes, boxes 31 and 54 must be completed.

If form C426 is attached enter Form C426 against Document codes 9AID and 9AIV.

4. Additional documents required Form C426.



7. VAT Goods entered to this CPC are relieved from VAT. A VAT tax line is not required in Box 47.


9. Notes Goods for the official use of missions or international organisations must be entered toCPC 40 00 008.

This CPC must not be used for goods from Special Territories of the EU. (See CPC 49 00009).


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40 00 010

NOTE:


1. Goods Covered Goods imported for personal use by NATO visiting forces entitled personnel, for whichrelief from duty and/or VAT is claimed.

2. Notice —

3. Specific Fields in the declaration/notes Fields required on a partially completed SAD on completion: Box 8 must show ‘GBPR’ andon completion the full name and address of the consignee. The EORI number of the visiting force must

not be used. The CPC (Box 37) must be 40 00 010. In addition, only the following fieldsneed to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8), 15a, 21, 30, 37 and 40. Onthe hard copy SAD, as well as the above boxes, boxes 31 and 54 must be completed.

4. Additional documents required Form C&E 941 (in duplicate) for vehicles owned personally by members of visiting forces.Form C2 for importations of goods (including effects but excluding motor vehicles) ownedpersonally by members of visiting forces. Form DD1434 may be used by members of theUS Forces.


6. Additional information Details of any items declared on the Form C2/DD1434 must be entered in Box 31.

7. VAT Goods entered to this CPC are relieved from VAT. A VAT tax line is not required to beshown in Box 47.

8. Post clearance action: For importations of vehicles (Form C&E 941) the address of the forces HMRC controlofficer must be shown in plain language in the SPOFF data element field (Box 44).

9. Notes —

40 00 018

1. Goods Covered Hydrocarbon oil in free circulation by virtue of all customs duty and import VAT being paidor accounted for on the import declaration, for eligible use under the provisions of the“Tied Oil” scheme for excise duty relief.

2. Notice 184A

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriateon completion Box 44 enter:

- Declare the full name and address of the approved premises as a PREMS AIStatement;

- Declare the full name and address of the Mineral Oils Relief Centre (MORC) as aSPOFF Statement;

- Declare a 9AIE Document Code, followed by Status Code JP or UP, as appropriate.Where Status Code ‘JP’ is declared, also enter the Tied Oil Approval number of thepremises.

Box 47: Customs duty and Import VAT should be paid on entry to this CPC. Enter theappropriate MP code.

Excise duty is suspended therefore do not enter a tax line

4. Additional documents required A copy of copy 6 of the C88 is required to accompany the goods from the place of releaseinto free circulation to the approved premises. Where entry is made by Direct Trader Input(DTI) an additional copy of the declaration acceptance advice (E2R output) is to be lodgedand attached to the copy of copy 6 C88.

5. Security required Security is required if no Tied Oil Approval number is declared against Document Code9AIE in Box 44. See Public Notice for details of what security is acceptable.


7. VAT —


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9. Notes 1. ALL customs duties and import VAT must be accounted for at the time of release intofree circulation.

2. Entry under this CPC constitutes a declaration:- that the imported goods are being delivered for eligible use as tied oil in accordance

with the requirements of Notice 184A;- that the goods are to be transported to the approved Tied Oil premises in the same

state as they were released into free circulation as soon as possible;- that, where security is required, the liability for the excise duty remains with the

person who provided the financial security covering the movement.

40 00 019

1. Goods Covered Goods imported for the official use of non-NATO authorised countries for which relief fromCustoms Duty is claimed.

2. Notice —

3. Specific Fields in the declaration/notes The CPC must be 40 00 019. The allocated EORI number for the force should be shown inon completion Box 8 of the SAD.




7. VAT VAT must be accounted for at the time of importation.


9. Notes This CPC relieves Customs Duty only. VAT and Excise duties should be accounted for at thetime of importation. Use of the CPC constitutes a declaration that the imported goods arefor the exclusive official use of the authorised forces whilst in the UK. Use of the CPC isrestricted to signatories authorised by the Forces.

40 00 023

1. Goods Covered Goods of any description imported for the construction, repair, maintenance, conversion,fitting out or equipping of certain ships, boats and other vessels, including drilling andproduction platforms as described in Part 9 Section 4 of Volume 1 of the tariff, for whichrelief from duty, and VAT where applicable is claimed. (End Use relief)

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A , D,Y or Z as appropriateon completion

4. Additional documents required Copy Invoice to identify the goods

Where relief is claimed under paragraph 7.1 below; -

Commercial documentation as evidence that the goods: -- are eligible parts and equipment; and- are for use in eligible vessels; and- are not imported by a government department

5. Security required-upon issue of a Union A guarantee for customs duty will be required for the potential and actual customscustoms code authorisation debt.unless the consignee qualifies for a waiver of the requirement for a guarantee.

Release can be on any form of security pending confirmation. Enter MP codes N, P, Q, S, T,U or V as appropriate in box 47.

The amount secured must cover the duty chargeable had the end-use rate of duty not beclaimed (potential debt ) as well as the duty due under the end use rate (actual debt).When security is by deposit enter DTY as the last 3 characters of the Rate column and thecharges on deposit in the amount column of Box 47.


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6. Additional information In box 44 of the SAD enter the following;- Document code N990- Do not enter a document status code- EU authorisation number EU nnnn/nnn/nn- Enter document codes 9AID and/ or 9AIV and status codes JP or UP as appropriate- authorisation holders reference number as a GEN 45 AI statement if any- where relief is claimed under 7.1 below the name of the ship for which the parts /

equipment are intended should be entered as a GEN 45 AI statement- Declare the full name and address of the supervising Customs Office as a SPOFF

Statement- Details of the guarantee reference number as an AI statement—GRNTR

If you have a UCC authorisation and hold a comprehensive guarantee enter status code CPfollowed by the guarantee reference in the document reference field. The guarangeereference format is CCGXXXX.

7. VAT VAT must be paid at importation unless relief is claimed in the following circumstances;

7.1 Parts and Equipment (including safety equipment) for qualifying ships (excludingparts and equipment imported by a Government Department) providing the parts andequipment are of a kind ordinarily installed in the propulsion, navigation, orcommunication systems or the general structure of any ship of 15 tons or more not beinga ship designed or adapted for use for recreation or pleasure or safety equipment for usein such a qualifying ship, relief from VAT may be claimed and VAX entered in Box 47.

7.2 Goods for drilling or production platformsProvided that the goods are incorporated into offshore drilling or production platforms forthe purposes of the construction, repair, maintenance, conversion, fitting out or equippingof these platforms or to link such platforms to the mainland, relief from VAT may beclaimed, and VAX entered in Box 47.

Security for VAT is not required unless security for duty is also required (see note 5)

MP codes, N, P, Q,S, T, U or V as appropriate should be entered in Box 47

7.3 Goods temporarily exported for treatment or process- VAT should be paid at importation on the following value providing the following

conditions are fulfilled;- The goods were last exported outside the EU- were intended at their time of export to be re imported after completion of the

treatment or process outside the EU;- have been repaired, processed, adapted, reworked or made up outside the EU;- ownership was not transferred to any other person at exportation or during the time

they were outside the EU

7.4 Reimported goods where the importer is a VAT registered person importing thegoods in the course of his businessVAT must be paid at importation and details included on the VAT certificate as appropriateunless the following conditions for claiming relief are satisfied. The conditions require thatthe goods;

- were last exported outside the EU by or on behalf of the importer who is a taxableperson reimporting the goods in the course of his business; and

- have not been subjected to any process or repair outside the EU, other thannecessary running repairs, which have increased their export value; and

- were owned by the importer at the time of exportation and have remained hisproperty or were so owned and have been returned after rejection by a customeroutside the EU or because it was not possible to deliver them to such customer; orhave been returned from the continental shelf; and

- if supplied in, acquired in or imported into the EU before their export, any taxchargeable on that supply, acquisition or importation was accounted for or paid andneither has been, nor will be refunded.

Where relief from VAT is NOT claimed enter MP codes A,D or F as appropriate. Where relieffrom VAT IS claimed enter VAX as the last 3 characters in the rate column. AlternativelyVAT may be paid at importation

7.5 VAT is chargeable at importation, unless exemption is claimed, on the following value;- any freight and other charges payable, except insurance, for the transport of the

goods to and from the processor’s premises plus the price charged for the process,repair or service, including any charge for parts and materials plus

- any excise duty or other import charges payable in the UK

To declare the amount of VAT payable the code VAT is to be entered after the VAT ratecode in the rate column in box 47.The calculated amount is to be entered in the amountcolumn.


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If the process has been carried out free of charge, for example because the goods arecovered by warranty, guarantee or service agreement, no VAT is chargeable onreimportation.

If exemption from payment of VAT is claimed, the code VAX is to be entered to the ratecolumn of Box 47.


9. Notes 9.1 The importer must be authorised for shipwork end use relief

9.2 This CPC must not be used to claim end use relief other than shipwork see CPC 40 00024

9.3 You may only claim end use relief if you are an individual, partnerships or corporatebody established within the European Community, acting on your behalf or representinga non EC body. Registration for VAT/EORI does not necessarily imply establishment.

9.4 Any guarantee will be released upon receipt and checking of the Bill of Discharge

40 00 024

1. Goods Covered Goods admitted at a reduced or nil rate of customs duty, subject to their use within the EUfor a prescribed purpose. These goods are identified in Parts 9 and 11 of Volume 1 of thetariff or by a footnote at commodity code level in Volume 2 of the tariff. (End Use relief).For imports of civil aircraft please see notes 7 and 9.

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A , D, Y or Z as appropriateon completion



Commercial documentation as evidence that the goods: -- are eligible parts and equipment; and- are for use in eligible aircraft; and- are not imported by a government department

5. Security required-upon issue of a Union A guarantee for customs duty may be required for the potential and actual customscustoms code authorisation debt.unless the consignee qualifies for a waiver of the requirement for a guarantee.

Release can be on any form of security pending confirmation. Enter MP codes N, P, Q, S, T,U or V as appropriate in box 47.

The amount secured must cover the duty chargeable had the end-use rate of duty not beclaimed (potential debt ) as well as the duty due under the end use rate (actual debt).When security is by deposit enter DTY as the last 3 characters of the Rate column and thecharges on deposit in the amount column of Box 47.

6. Additional information In box 44 enter:- Document code N990- Do not enter a document status code- EU authorisation number EU nnnn/nnn/nn- authorisation holders reference number if any as a GEN 45 AI statement- if relief is claimed for aircraft parts eligible for a suspension of duty listed in Part 9

Section 3 Volume 1 of the tariff, the intended use and type of aircraft are to beshown as a GEN 45 AI statement.

- where relief is claimed under 7.1 below enter

-the manufacturer’s part number specified for inventory control in accordance withairworthiness standards administered by the CAA or other internationally recognisedaviation authorities; and

-the type of aircraft for which the parts / equipment are intended as a GEN 45 AIStatement

- Declare the full name and address of the supervising Customs Office as a SPOFFStatement

- Details of the guarantee refrence number as an AI statement - GRNTR


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7.1 VAT This CPC relieves VAT providing the parts and equipment are:






(i)is used by an airline operating for reward chiefly on international routes, or




7.2 Goods temporarily exported for treatment or processVAT should be paid at importation on the following value providing the followingconditions are fulfilled;

- the goods were last exported outside the EU- were intended at their time of export to be re imported after completion of the








Where relief from VAT is NOT claimed enter MP codes A, D, or F as appropriate. Whererelief from VAT IS claimed enter VAX as the last 3 characters in the rate column.Alternatively VAT may be paid at importation




To declare the amount of VAT payable the code VAT is to be entered after the VAT ratecode in the rate column in box 47. The calculated amount is to be entered in the amountcolumn.



Goods free from customs duty cannot be entered to this CPC.

8. Post Clearance Action

9. Notes 9.1 The importer must be authorised for end use relief covering the goods for which reliefis claimed.


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9.2 Where both returned goods relief and end-use relief are claimed i.e. when reimportedgoods are to be put to the same end use as in the previous importation and the end-userelief previously given was at a reduced rate of duty which was paid and not refunded thegoods must be entered under normal end-use relief. Enter in the additional informationbox code A1%Gen 03 and DTA in the rate column of box 47.

9.3 This CPC must not be used to claim shipwork end use relief (CPC 40 00 023)

9.4 For end use goods entered to excise warehousing for excise duty purposes see CPC 0740 000

9.5 You may only claim end use relief if you are an individual, partnerships or corporatebody established within the European Community, acting on your own behalf orrepresenting a non EU body. Registration for VAT/EORI does not necessarily implyestablishment.

9.6 Civil aircraft imported into the UK from outside the EU for care, maintenance or repairmay be entered to End Use relief where the organisation undertaking the process holds avalid End Use authorisation. The declaration completion requirements will vary dependanton whether or not the person to whom the aircraft is consigned is established in the EU.NETPU traders do not meet the establishment criteria either.

A. If the consignee is established in the EU and authorised for End Use relief, their detailsincluding their Economic Operator Registration number (EORI) should be entered on thedeclaration as the consignee.

B. If the consignee is established in the EU but not authorised for End Use, the details ofthe UK consignees Economic Operator Registration number (EORI), name and addressmust be entered in Box 8 of the C88. The End Use authorised organisation carrying out thecare, maintenance or repair must be entered in box 14 of the C88 (if they are also thedeclarant) and their authorisation number entered in box 44.

C. Where the consignee is not established in the EU the details (EORI number, name andaddress) of the End Use authorised organisation carrying out the care, maintenance orrepair must be entered in boxes 8 (and 14 if they are also the declarant) of the C88 andtheir authorisation number entered in box 44. It is expected that in these instances theaircraft will be exported following the care etc.

9.7 Importation of civil aircraft for transport purposes

Where civil aircraft are imported into the UK for transport purposes, that is, not for care,maintenance or repair, by persons not established in the EU, End Use relief cannot be usedTemporary Admission should be used.

Where the aircraft is being imported for transport purposes and the consignee isestablished in the EU it may be entered to End Use relief subject to the consignee holdinga valid End Use authorisation or claims the relief using simplified end use. However inorder to be eligible for simplified end use the consignee of the aircraft MUST be entered inBox 8, be established in the UK/EU and the place where the goods are to be put to theprescribed end use must be in the UK. You cannot enter an aircraft to another End Useauthorisation where that holder of that authorisation is merely facilitating the import andhas no involvement in what happens to the aircraft after importation.

9.8 An aircraft that carries a civil registration upon import DOES NOT complete end use.

9.9 Any guarantee will be released upon receipt and checking of the Bill ofDischarge - BoD 2.

9.10 Goods free of customs duty cannot claim end-use relief.

40 00 025

Note: A partially completed SAD declaration may be presented-see paragraph 3 for details of fields required.

1. Goods Covered Certain goods imported by the MoD on which duty relief is not claimed, but use of theMoD’s VAT accounting arrangements is requested.

2. Notice 770

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriateon completion Only the following fields need to be input to CHIEF: 1,2,5,6,8,14(only if different to 8), 15a,

21, 22, 33, 38, 40 (inventory linked entries only), 42, 44, 45 and 47.On the hard copy SADas well as the above boxes 31 and 54 must be completed.

4. Additional documents required Certificate issued by the MoD or equivalent competent authority in another Member State.In circumstances where the certificate itself is not available the certificate referencenumber must be quoted in Box 44.



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6. Additional information The certificate reference number quoted in Box 44 in the format MC% UK/ ..... insertingthe relevant certificate number after UK/

and document code C645 Enter document status code JP / UP as required

7. VAT The user of this CPC will account for VAT by using the MOD’s self assessment system. A VATline is required showing the method of payment G. The value for VAT must be accuratelydeclared.

8. Post Clearance Action none

9. Notes Use of this CPC constitutes a declaration that the goods imported are owned by the MoD.This CPC should be used for imports of goods listed in Annex 11 of Regulation 150/2003or duty free parts, components and subassemblies of goods listed in Annexes 1 and 11 ofthat regulation.

40 00 026


1. Goods Covered Certain goods imported by the MoD on which duty relief is claimed under CouncilRegulation 150/2003

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriateon completion Only the following fields need to be input to CHIEF: 1,2,5,6,8,14 (only if different to 8),

15a, 21, 22, 33, 36 (coded 118), 38, 40 (inventory linked entries only), 42, 44, 45 and47.On the hard copy SAD as well as the above boxes 31 and 54 must be completed.


5. Security required If the certificate is not available or not quoted in box 44 or the End Use authorisationnumber is not quoted, security for duty will be required. Enter MP code N, P, Q, S, T, U or Vas appropriate in Box 47. The amount secured must cover the duty chargeable had theend-use rate of duty not been claimed. (Potential debt) as well as the duty due under theend use rate (actual debt). When security is by deposit enter DTY as the last 3 characters ofthe Rate column and the charges on deposit in the amount column of Box 47

6. Additional information Box 44 –enter the following in the additional information box;- Enter document code N990- End-Use authorisation number- Do not enter a document status code- Authorisation holders reference number as a GEN 45 AI statement – if any- Endorsement “End-Use goods”- Declare the full name and address of the supervising Customs Office as a SPOFF

Statement- Document code C645- Insert “ Duty relief claimed under regulation 150/2003”- MoD certificate reference number - in the format MC% UK/ ..... inserting the relevant

certificate number after UK/

7. VAT The user of this CPC will account for VAT by using the MOD’s self assessment system. A VATline is required showing the method of payment G. The value for VAT must be accuratelydeclared.

8. Post Clearance Action Accurate values replacing any nominal details must be forwarded to the place where theoriginal entry was lodged as soon as possible but no later than 14 days after the initialentry.


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9. Notes 9.1 Imports under this CPC can be made only by the MoD.

9.2 Use of this CPC constitutes a declaration that the goods imported are owned by theMoD and that they fall within the provisions of Council Regulation 150/2003 and as suchare entitled to relief.

9.3 No relief of excise duty is allowed

9.4 A Bill of Discharge will be required to be submitted - BoD2.

40 00 027 only for traders who hold an authorization issued under the Community Customs Code


1. Goods Covered Goods imported to fulfil contracts with the MoD or the military forces of other MemberStates ,on which duty relief is claimed under Council Regulation 150/2003

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriateon completion Only the following fields need to be input to CHIEF: 1,2,5,6,8,14(only if different to 8), 15a,

21, 22, 33, 36 (coded 118), 38, 40 (inventory linked entries only), 42, 44, 45 and 47.On thehard copy SAD as well as the above boxes 31 and 54 must be completed.


5. Security required If the certificate is not available or not quoted in box 44 or the end-use authorisationnumber is not quoted, security for duty will be required. Enter MP code N, P, Q, S, T, U or Vas appropriate in Box 47. The amount secured must cover the duty chargeable had theend-use rate of duty not been claimed.

6. Additional information Box 44 –enter the following in the additional information box;- Enter document code N990- End-Use authorisation number- Do not enter a document status code- Authorisation holders reference number as a GEN 45 AI statement–if any- Endorsement “End-Use goods”- Declare the full name and address of the supervising Customs Office as a SPOFF

Statement- Document code C645- Insert “Duty relief claimed under regulation 150/2003”- MoD certificate reference number - in the format MC% UK/ ..... inserting the relevant

certificate number after UK/- Where relief is claimed under note 7 enter- the manufacturer’s part number specified for inventory control in accordance with

airworthiness standards administered by the CAA or other internationally recognisedaviation authorities; and

- the type of aircraft for which the parts/equipment are intended as a GEN 45 AIStatement

- where relief is claimed under Note 7 enter:- the manufacturer’s part number specified for inventory control in accordance

with the airworthiness standards administered by the CAA or otherinternationally recognised aviation authorities; and

- the type of aircraft for which the parts/equipment are intended as a GEN 45 AIStatement


Parts and Equipment (including safety equipment) for qualifying aircraft providing theparts and equipment are of a kind ordinarily installed in the propulsion, navigation, orcommunication systems or the general structure of any aircraft of a weight of 8000 kgs ormore, not being an aircraft designed or adapted for use for recreation or pleasure orsafety equipment for use in such a qualifying aircraft, relief from VAT may be claimed andVAX entered in Box 47.

8. Post Clearance Action Any security will be discharged when evidence of the entitlement to relief (MoDcertificate / end-use authorisation number) is produced and the Bill of Discharge BoD2 hasbeen received.


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9. Notes The use of this CPC constitutes a declaration that the goods are being consigned to atrader under contract or sub contract placed by the MoD or the military forces of othermember states and are covered by the terms of Council Regulation 150/2003 and forwhich a certificate has been issued by the MoD or equivalent competent authority inanother Member State

40 00 028

1. Goods Covered Goods imported under the end-use authorization by declaration procedure at a reduced ornil rate of customs duty, subject to their use within the EU for a prescribed purpose. Thesegoods are identified in Parts 9 and 11 of the Tariff or by a footnote at Commodity Codelevel in Volume 2 of the Tariff.

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriateon completion Box 44 enter

- document identifier N990- End Use authorisation number EU 9999/999/99,- Do not enter a document status code- Declare NIRU as a SPOFF Statement- Enter end use statement identifier codes GEN47, GEN48, PODO6, PRO11"13, ROYO1

or ROYO2 as appropriate – see Appendix C9 for further details- Details of the guarantee refrence number as an AI statement - GRNTR


5. Security required Security for customs duty and Import VAT (if relief claimed) will be required for thepotential and actual customs debt. Release can be on any form of security pendingconfirmation. Enter MP codes N, P, Q, S, T, U or V as appropriate in box 47.

The amount secured must cover the duty chargeable had the end-use rate of duty not beclaimed (potential debt) as well as the duty due under the end use rate (actual debt).When security is by deposit enter DTY as the last 3 characters of the Rate column and thecharges on deposit in the amount column of Box 47.

6. Additional information Box 44 enter authorisation holders reference number if any.

If relief from VAT is claimed enter in box 44 -the manufacturer’s part number specified forinventory control in accordance with airworthiness standards administered by the CAA orother internationally recognised aviation authorities; and the type of aircraft for which theparts / equipment are intended as a GEN 45 AI Statement


7.1 VAT This CPC relieves VAT providing the parts and equipment are:












treatment or process outside the EU;- have been repaired , processed, adapted ,reworked or made up outside the EU;


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- ownership was not transferred to any other person at exportation or during the timethey were outside the EU

7.3 Reimported goods where the importer is a VAT registered person importing thegoods in the course of his businessVAT must be paid at importation and details included on the VAT certificate as appropriateunless the following conditions for claiming relief are satisfied.The conditions require thatthe goods;


- have not been subjected to any process or repair outside the EU,other thannecessary running repairs,which have increased their export value; and


- if supplied in,acquired in or imported into the EU before their export,any taxchargeable on that supply, acquisition or importation was accounted for or paid andneither has been,nor will be refunded.

Where relief from VAT is NOT claimed enter MP codes A,D, F as appropriate. Where relieffrom VAT is claimed enter VAX as the last 3 characters in the rate column. AlternativelyVAT may be paid at importation

7.5 VAT is chargeable at importation, unless exemption is claimed ,on the following value;- any freight and other charges payable, except insurance, for the transport of the




If the process has been carried out free of charge ,for example because the goods arecovered by warranty, guarantee or service agreement ,no VAT is chargeable onreimportation.


8. Post Clearance Action Enquiries should be addressed to National Imports Relief Unit (NIRU), Abbey House, HeadStreet, Enniskillen BT74 7JL

9. Notes 9.1 In order to claim the relief the importer must wholly assign the goods to theprescribed end-use

9.2 Involve only UK Customs

9.3 Transfer of goods to other persons, authorised or otherwise is not allowable under thisCPC

9.4 This CPC must not be used to claim simplified shipwortk end-use (see CPC 40 00 029)

9.5 This CPC must only be used for occasional importations.It must not be used as aregular means of importation We define occasional as less than three times per year

9.6 This CPC is not to be used for goods entered under CFSP.

9.7 You may only claim end use relief if you are an individual, partnerships or corporatebody established within the European Union, acting on your own behalf or representinga non EU body. Registration for VAT/EORI does not necessarily imply establishment. NETPUtraders do not meet the establishment criteria either.

9.8 Civil aircraft imported into the UK from outside the EU for care, maintenance or repairmay be entered to End Use relief where the organisation undertaking the process holds avalid End Use authorisation. The declaration completion requirements will vary dependanton whether or not the person to whom the aircraft is consigned is established in the EU.

A. If the consignee is established in the EU and authorised for End Use relief, their detailsincluding their Economic Operator Registration number (EORI) should be entered on thedeclaration as the consignee.

B. If the consignee is established in the EU but not authorised for End Use, the details ofthe UK consignees Economic Operator Registration number (EORI), name and addressmust be entered in Box 8 of the C88. The End Use authorised organisation carrying out thecare, maintenance or repair must be entered in box 14 of the C88 (if they are also thedeclarant) and their authorisation number entered in box 44.

C. Where the consignee is not established in the EU the details (EORI number, name andaddress) of the End Use authorised organisation carrying out the care, maintenance orrepair must be entered in boxes 8 (and 14 if they are also the declarant) of the C88 andtheir authorisation number entered in box 44. It is expected that in these instances theaircraft will be exported following the care etc.


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9.9 Importation of civil aircraft for transport purposes

Where civil aircraft are imported into the UK for transport purposes, that is, not for care,maintenance or repair, by persons not established in the EU, End Use relief cannot beused.

Where the aircraft is being imported for transport purposes and the consignee isestablished in the EU it may be entered to End Use relief subject to the consignee holdinga valid End Use authorisation or claims the relief using simplified end use. However inorder to be eligible for simplified end use the consignee of the aircraft MUST be enteredin Box 8, be established in the UK/EU and the place where the goods are to be put to theprescribed end use must be in the UK. You cannot enter an aircraft to another End Useauthorisation where that holder of that authorisation is merely facilitating the import andhas no involvement in what happens to the aircraft after importation.

9.10 An aircraft that carries a civil registration upon import DOES NOT complete end use

9.11 The guarantee will be released upon receipt and checking of the Bill of Discharge -BoD4.

9.12 No goods over the value of £500,000 may be entered to this CPC

9.13 Goods subject to VAT only cannot claim end-use relief.

40 00 029

1. Goods Covered Goods of any description imported under the simplified shipwork end-use procedure forthe construction, repair, maintenance, conversion, fitting out or equipping of certain ships,boats and other vessels, including drilling and production platforms as described in Part 9Section 4 of Volume 1 of the tariff ,for which relief from duty, and VAT where applicable isclaimed.

2. Notice 3001


- document identifier N990- End Use authorisation number EU 9999/999/99,- Do not enter a document status code- authorisation holders reference number as a GEN 45 AI statement if any- where relief is claimed under 7.1 below enter the name of the ship for which the

parts / equipment are intended as a GEN 45 AI Statement- Declare NIRU as a SPOFF Statement- Enter end use statement identifier codes GEN47, GEN48, PODO6, PRO11"13, ROYO1

or ROYO2 as appropriate – see Appendix C9 for further details- Details of the guarantee reference number as an AI statement—GRNTR


5. Security required Security for customs duty and VAT will be required for the potential and actual customs debtunless the consignee qualifies for a waiver of the requirement for a guarantee. Release canbe on any form of security pending confirmation. Enter MP codes N, P, Q, S, T, U or V asappropriate in box 47.

The amount secured must cover the duty / VAT (if relief is not claimed) chargeable had theend-use rate of duty not be claimed (potential debt) as well as the duty due under the enduse rate (actual debt). When security is by deposit enter DTY as the last 3 characters of theRate column and the charges on deposit in the amount column of Box 47.



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7.1 Parts and Equipment (including safety equipment ) for qualifying ships (excludingparts and equipment imported by a Government Department ) providing the parts andequipment are of a kind ordinarily installed in the propulsion , navigation, or communicationsystems or the general structure of any ship of 15 tons or more not being a ship designed oradapted for use for recreation or pleasure or safety equipment for use in such a qualifyingship, relief from VAT may be claimed and VAX entered in Box 47.

7.2 Goods for drilling or production platformsProvided that the goods are incorporated into offshore drilling or production platforms forthe purposes of the construction, repair, maintenance, conversion, fitting out or equipping ofthese platforms or to link such platforms to the mainland ,relief from VAT may be claimed ,and VAX entered in Box 47.

Security for VAT is not required unless security for duty is also required ( see note 5 )

MP codes, N,P, S, T, U or V as appropriate should be entered in Box 47

7.3 Goods temporarily exported for treatment or processVAT should be paid at importation on the following value providing the following conditionsare fulfilled;


treatment or process outside the EU;- have been repaired , processed, adapted ,reworked or made up outside the EU;- ownership was not transferred to any other person at exportation or during the time


7.4 Reimported goods where the importer is a VAT registered person importing the goodsin the course of his businessVAT must be paid at importation and details included on the VAT certificate as appropriateunless the following conditions for claiming relief are satisfied. The conditions require thatthe goods;


- have not been subjected to any process or repair outside the EU, other than necessaryrunning repairs ,which have increased their export value; and

- were owned by the importer at the time of exportation and have remained hisproperty or were so owned and have been returned after rejection by a customeroutside the EU or because it was not possible to deliver them to such customer; or havebeen returned from the continental shelf; and

- if supplied in, acquired in or imported into the EC before their export, any taxchargeable on that supply, acquisition or importation was accounted for or paid andneither has been, nor will be refunded.

Where relief from VAT is NOT claimed enter MP codes

A,D or F as appropriate. Where relief from VAT is claimed enter VAX as the last 3 characters inthe rate column. Alternatively VAT may be paid at importation

7.5 VAT is chargeable at importation, unless exemption is claimed ,on the following value;- any freight and other charges payable ,except insurance, for the transport of the goods

to and from the processor’s premises plus the price charged for the process ,repair orservice, including any charge for parts and materials plus


To declare the amount of VAT payable the code VAT is to be entered after the VAT rate codein the rate column in box 47.The calculated amount is to be entered in the amount column.

If the process has been carried out free of charge ,for example because the goods arecovered by warranty, guarantee or service agreement ,no VAT is chargeable onreimportation.

If exemption from payment of VAT is claimed ,the code VAX is to be entered to the ratecolumn of Box 47.

8. Post Clearance Action Enquiries should be addressed to National Imports Relief Unit (NIRU), Abbey House, HeadStreet, Enniskillen BT74 7JL

9. Notes 9.1 In order to claim the relief the importer must wholly assign the goods to theprescribed end-use

9.2 Involve only UK Customs

9.3 Transfer of goods to other persons, authorised or otherwise is not allowable under thisCPC

9.4 This CPC must not be used to claim other types of end-use by declaration (see CPC 4000 028)


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9.5 This CPC must only be used occasionally for shipwork goods and must not be a regularmeans of importation - In UK we define this as no more than three times per year

9.6 This CPC is not to be used for goods entered under CFSP.

9.7 You may only claim end use relief if you are an individual, partnerships or corporatebody established within the European Community, acting on your own behalf orrepresenting a non EU body. Registration for VAT/EORI does not necessarily implyestablishment. NETPU traders do not meet the establishment criteria either

9.8 The guarantee will be release upon receipt and checking of the Bill of Discharge

9.9 No goods over the value of £500,000 may be entered to this CPC.

9.10 Goods subject to VAT only cannot claim end-use relief.

40 00 034

1. Goods Covered NOTE:

A partially completed SAD declaration may be presented. See para 3 below for details offields required. Alternatively a fully completed SAD declaration may be lodged.Importations of mail by US and other NATO visiting forces for which relief from duty and/or VAT is claimed.

2. Notice —

3. Specific Fields in the declaration/notes Fields required on a partially completed SADon completion Box 8 must show the allocated EORI number. The CPC (Box 37) must be 40 00 034. In

addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only ifdifferent to 8),

15a, 21, 37 and 40 (inventory-linked entries only). On the hard copy SAD, as well as theabove boxes, boxes 31 and 54 must be completed.




7. VAT Goods entered to this CPC are relieved from VAT. A VAT tax line is not required to beshown in Box 47.


9. Notes —

40 00 045

1. Goods Covered 1. Goods covered:

(a) Goods imported for or on behalf of the European Space Agency for which relief fromduty and/or VAT is claimed.

(b) Goods imported by Astrium Ltd for use in INTELSAT project for which relief from dutyand/or VAT is claimed.

2. Notice —

3. Specific Fields in the declaration/notes The CPC (Box 37) must be 40 00 045.on completion If evidence of duty/VAT relief is available enter appropriate code (see UK Tariff) in the

Additional Information Box (Box 44). If evidence is not available enter alternative code (asappropriate).


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4. Additional documents required (a) ESA certificate couched in the following terms:

‘I certify that the goods specified in the attached document are being imported for thepurposes of ESA for delivery to (Name of firm of establishment). Relief from import dutyand/or VAT is claimed under PRIV 4/15/6

Signed..............................................................................................

(Date stamp)

(Release may be allowed in advance of production of the certificate (see paragraph 8).

(b) 1. BAe certificate couched in the following terms:

and ’I certify that the goods specified on the attached invoices are being imported

(c) by Astrium Ltd for use on the INTELSAT project. Relief from duty and VAT is claimedunder Board’s Order PRIV 33/BAS/381/

Signed..............................................................................................

(Date stamp)

*Delete as appropriate

(Release may be allowed in advance of production of the certificate. See paragraph 8).

2. An additional copy 6 (or photocopy) is required for control purposes.

5. Security required None unless delivery is being taken before production of the relevant certificate, in whichcase enter MP Code ‘N’, ‘P’, ‘Q’ or ‘X’ (as appropriate) in Box 47 for the duty tax line.

6. Additional information Enter in Box 44 either:

a) GEN43 for ‘ESA scientific apparatus under the arrangements of PRIV 4/15/6

or

b) GEN44 where PRIV 33/BAS/381 applies.

7. VAT To claim VAT relief the relevant certificate must be produced. If the certificate is availablethe appropriate code should be entered in box 44 and a VAT tax line is not required in Box47. If delivery is required before production of the relevant certificate security for VATmust be by deposit or bond. Enter MP Code ‘N’, ‘P’, ‘Q’, ‘W’, ‘X’ or ‘Y’ for the VAT tax line inBox 47.

Alternatively for Registered taxable persons VAT can be paid at importation and a VATcopy of the declaration will be issued.

8. Post clearance action: If release is obtained before production of the relevant certificate, the certificate must beforwarded to the office where the declaration was originally presented as soon as possible.

9. Notes 9.1 Goods imported under this CPC do not require valuation declarations (Box 45).

9.2 Goods re-imported for test after use in tests or research abroad must be entered toCPC 61 23 F01.

40 00 047

1. Goods Covered Mineral (Hydrocarbon) oil produced from eligibly recycled waste in free circulation byvirtue of all customs duty and import vat being paid or accounted for on the importdeclaration, imported for heating use for which excise duty relief is claimed.

2. Notice 184A

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriateon completion If the importer requests that the goods are removed under duty suspension for receipt

and examination at the approved tax warehouse enter IRQ0C in the additional informationbox 44.

Box 44 enter:- Make a REV 15 AI Statement.

Box 47: Customs duty and Import VAT should be paid on entry to this CPC. Enter theappropriate MP code.

Excise duty is suspended therefore do not enter a tax line

Box 49 enter:- Y followed by identification number (approval number) of premises. The country

code should be shown as GB


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4. Additional documents required A copy of copy 6 of the C88 is required to accompany the goods from the place of releaseinto free circulation to the approved premises. Where entry is made by Direct Trader Input(DTI) an additional copy of the declaration acceptance advice (E2R output) is to be lodgedand attached to the copy of copy 6 C88.

5. Security required Security is mandatory for the movement from the place of release into free circulation tothe premises. See Public Notice for details of what security is acceptable.


7. VAT —


9. Notes 1. ALL customs duties and import VAT must be accounted for at the time of release intofree circulation.

2. Entry under this CPC constitutes:- A declaration that the goods are eligible for entry into the declared tax (excise)

warehouse (see Box 44);- That the goods are to be transported to the approved tax warehouse in the same

state as they were released into free circulation as soon as possible;- Until the goods are warehoused the liability for the excise duty remains with the

person who provided the financial security covering the movement.

40 00 050

1. Goods Covered 1. Goods covered: Equipment imported for certain NATO contracts and projects for whichrelief from duty and/or VAT is claimed.

(a) Ace High

(b) SATCOM, TARE, Crypto sub-system, Pilot Secure Voice, LOS, IVSN/ACCESS SWITCH, TCF/NNCS, SSIP and FAX.

(c) CAMPS, SCARS II, LINK III and Optical Character Reader (OCR).

2. Notice —

3. Specific Fields in the declaration/notes The CPC (Box 37) must be 40 00 050.on completion For contracts and projects listed in (b) above:

Goods owned by NICSMA and to be transported direct to NATO installations, enter ‘NICSMAgoods. Delivery free of duty and VAT claimed under Customs reference PRIV 59/1’ in theplain language area of the Additional Information box (Box 44). Goods owned by acontractor and/or to be transported to a contractor’s premises, enter ‘NICSMA goods PRIV59/1’ in the plain language area of Box 44. For contracts and projects listed in (c) above:Goods owned by SHNMO and to be transported direct to NATO installations, enter ‘SHNMOgoods. Delivery free of duty and VAT claimed under Customs reference

‘PRIV 59/31’ in the plain language area of Box 44.

4. Additional documents required An additional copy 6 (or photocopy) is required.

5. Security required No security is required for goods in category (a) above or for goods in categories (b) and(c) above which are owned by NICSMA or SHNMO and are to be transported direct to

NATO installations. For goods in categories (b) and (c) above, owned by a contractor and/or to be transported to a contractor’s premises, security is required by bond or deposit.

The MP in Box 47 must be ’N’, ‘P’, ‘Q’, ‘W’ or ‘X‘(as appropriate) for the duty and VAT taxlines.

6. Additional information The address of the local office of Revenue and Customs for the destination of the goodstogether with the category – ‘40 00 050 (a),’ ‘(b)’ or ‘(c)’ – under which the importation fallsmust be entered in the plain language area of the Additional Information Box (Box 44).

7. VAT Goods entered to this CPC are relieved from VAT. A VAT tax line is not required in Box 47unless security is required (see paragraph 5). Alternatively, for registered taxable persons,VAT can be paid at importation and details will be included on the VAT certificate.

8. Post clearance action: An additional copy of the declaration will be retained by HM Revenue and Customs forcontrol purposes (see paragraph 4).


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9. Notes For Ace High importations, entry under this CPC is accepted as making the declarationsrequired by the Commissioners’ instructions to the importers concerned.

40 00 051

Details notified to importers concerned.

40 00 052

1. Goods Covered Goods imported by the MOD, on which relief under Regulation 150/2003 is not claimedbut use of the MOD’s VAT accounting arrangement is required.

2. Notice —

3. Specific Fields in the declaration/notes The CPC (Box 37) must be 40 00 052.on completion


5. Security required Customs and/or Excise duty must be accounted for at the time of entry.


7. VAT The value for VAT must be accurately declared. The user of this CPC will account for VAT byPostponed Accounting, using the MOD’s self assessment system. A VAT line is required,showing Method of Payment G.


9. Notes —

40 00 057

1. Goods Covered: Goods which do not qualify for relief under CPC 40 00 C08 and are of an aggregate valuenot exceeding £630 (700 Euro); which are intended solely for personal or family use bythe Consignee, may be entered at a flat rate of 2.5% ad valorem. If in multi itemconsignments, the total value of goods addressed to each consignee must not exceed£630 and all packings must individually nor exceed £630. Any packages above this limitmust be entered separately under CPC 40 00 000. The flat rate does not apply to tobaccoproducts or excise duty or VAT.

2. Notice: 143.

3. Specific Fields in the declaration/notes The CPC (Box 37) must be 40 00 057.on completion: When claiming the flat rate of duty, the revenue amounts must be calculated on a

worksheet and entered in the appropriate fields of the declaration. (Box 47) override Boxshould be completed with DTY and the duty declared in (Box 47D). Appropriate code (seeUK Tariff) should be entered in the Additional Information (Box 44). A copy of theworksheet must accompany the documents presented to customs if there is any doubtwith reference to the nature, value or quantity of the chargeable goods, the declarant mayrequest sight of the consignment prior to the declaration, to obtain all necessary details.

4. Additional documents required: For multi item consignments a schedule listing: name and address of each consignee

— description of contents of each packet

— value of each packet

— charges due for each packet (with details of calculations)

— total charges due.

5. Security required: None.

6. Additional information: None.

7. VAT: Entry under this CPC is not appropriate for Registered Taxable Persons.

8. Post clearance action: None.


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9. Notes: —

40 00 064

1. Goods Covered 1. Taxable commodities for climate change levy purposes, i.e. electricity, natural gas assupplied by gas utilities, petroleum and hydrocarbon gas in a liquid state, coal and lignite,coke and semi-coke of coal or lignite, and petroleum coke.

2. Payment of, or accounting for, climate change levy, whether levy is due, full relief orreduced rate claimed, and any other import charges.

3. 14-day election procedure for time of supply chosen.

2. Notice CCL1.

3. Specific Fields in the declaration/notes The CPC (Box 37) must be 40 00 064.on completion — where the 14-day election procedure is chosen, Box 44 must contain a plain language

declaration – ‘14-day election procedure requested’.

— where the full rate of levy is being declared and paid at import, Box 44 must contain aplain language declaration ‘Levy relief not claimed’.

— where relief is claimed under the terms of Sections 4, 5, 6 or 7 of notice CCL1 use theappropriate over ride code in Box 47c of the SAD, and enter the revenue payable in Box47d.

4. Additional documents required None

5. Security required Security is not required.

6. Additional information The following information must be entered in the plain language area of the AdditionalInformation area of Box 44:

— When the 14-day election procedure is requested – the number of the levy registrationcertificate.

— When the 20% reduced rate is claimed – the facility number allocated by the DETR inrelation to a climate change levy agreement.

7. VAT Registered taxable persons - VAT must be paid at import. Details will be included on theVAT certificate.

Exempt persons - VAT must be paid at import.


9. Notes Use of this CPC may constitute;

– a declaration for payment of the levy due;

– a declaration that the imported commodities are eligible for full relief, or thereduced rate of levy;

– a request for the 14 – day election procedure by consignees registered for levypurposes. The levy due to be subsequently declared and paid on Form CCL 100.

40 00 065

1. Goods Covered Goods reimported after process, adaptation, reworking or making up outside theCommunity:

– which are not appropriate to Outward Processing Relief (code 61); and

– on which relief from VAT only is claimed

2. Notice 702

3. Specific Fields in the declaration/notes The CPC (Box 37) must be 40 00 065on completion

4. Additional documents required The documents required to support the declaration are:

– a certified copy of the export SAD (control copy);

– evidence of repair/process charges etc.;

– evidence of entitlement to exemption, if appropriate;

– a worksheet showing how the VAT was calculated


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7. VAT VAT is chargeable at importation, unless exemption is claimed, on the following value:

– any freight and other charges payable, except insurance, for the transport of thegoods to and from the processor’s premises plus

– the price charged for the process, repair or service, including any charge for partsand materials plus

– any excise duty or other import charges payable in the UK.

Except at manual locations, to declare the amount of VAT payable the code ’VAT’ is to beentered after the VAT rate code in Box 47. The calculated amount is to be entered in theAmount column.

If the process has been carried out free of charge, for example, because the goods arecovered by warranty, guarantee or service agreement, no VAT is chargeable onreimportation.

If exemption from payment of VAT is claimed, the code ’VAX’ is to be entered in the ratecolumn of Box 47.


9. Notes Use of this CPC constitutes a declaration that the goods:

– were last exported outside the EU

– were exported using CPC 22 00 000 in box 37 of the export SAD

– were intended at the time of their export to be reimported after completion of thetreatment or process outside the EU

– have been repaired, processed, adapted, reworked or made up outside the EU

– ownership was not transferred to any other person at exportation or during the timethey were outside the EU.

40 00 066

1. Goods Covered Waste coal, e.g. slurry and tailings qualifying for relief from climate change levy. To beeligible, coal must have an invoice value of not more than £15 per tonne.

2. Notice CCL1.



5. Security required Security is not required.


7. VAT VAT must be paid at import.


9. Notes 9.1 This CPC relieves climate change levy only.

9.2 Use of this CPC constitutes a declaration that the coal is eligible for relief as waste coalby virtue of having an invoice value of not more than £15 per tonne.

9.3 For coal with a value exceeding £15 per tonne see CPC 40 00 064.

40 00 072

1. Goods Covered Parts and equipment (including safety equipment) for qualifying ships and aircraft forhome use and free circulation where VAT is relieved.

2. Notice 744C.



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4. Additional documents required Commercial documentation as evidence that the goods:

— are eligible parts or equipment; and

— are for use in qualifying ships or aircraft; and

— (where appropriate) meet the conditions for government departments, as set out inparagraph 7 below.

5. Security required No security for VAT is required unless the claim for relief cannot be substantiated

(e.g. documentation not available).

6. Additional information In Box 44, enter document code 9AIV and status codes JP or UP as appropriate.


(i) — of a kind ordinarily installed in the propulsion, navigation or communications systemsor the general structure of any qualifying ship or any qualifying aircraft: or

(ii) — safety equipment for use in such a qualifying ship or aircraft;

and

(iii) — where the importer is a government department, the parts are to be installed orincorporated:

— in the course or furtherance of business;

or

— in qualifying ships or aircraft used for providing rescue or assistance at sea.

A qualifying ship is any ship of a gross tonnage of not less than 15 tons which is neitherdesigned nor adapted for use for recreation or pleasure;






9. Notes This CPC is not to be used for goods imported from the Special Territories.

40 00 073

1. Goods Covered 1. Goods covered: Goods which fulfil the description of investment gold that is:

(a) Gold, in the form of a bar or a wafer of weights accepted by the bullion markets, of apurity equal to or greater than 995 thousandths.

(b) gold coins which:

(i) — are included in the list of gold coins reproduced in a annex to VAT Notice 701/21A.

or

(ii) — gold coins which you can show from your business records:

– are of a purity equal to or greater than 900 thousandths; and

– are minted after 1800; and

– are or have been legal tender in the country of origin; and

– are normally sold at a price which does not exceed the open market value of thegold contained in the coins by more than 80%.

2. Notice 701/21 and 701/21A

3. Specific Fields in the declaration/notes The CPC must be 40 00 073.on completion




7. VAT No VAT chargeable at importation.


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9. Notes The use of this CPC is accepted as covering the following declaration and binds accordinglythe person signing the said declaration:

‘I, being the duly authorised agent of the importer in Box 8 on behalf of the importer dohereby declare:

that the gold bars/and/wafers/gold coins listed on this declaration/on the list attached tothis declaration are investment gold as defined in paragraph 2.1 of Notice 701/21. Iundertake on behalf of the importer that documentary and/or other proof of the accuracyof the statements made, will be produced if requested to any Officer of Revenue andCustoms, and that if such proof is not produced to the satisfaction of the Commissioners ofRevenue and Customs any amount of Revenue and Customs duty or value added Tax orother sum which is determined by the Commissioners to be payable on the gold/goldcoins will be paid on demand to the Commissioners. I further understand that if anincorrect declaration is furnished which describes gold, other than investment gold, asinvestment gold that the goods may be liable to forfeiture under the Customs and ExciseManagement Act 1979.’

40 00 074

1. Goods Covered Means of transport under Tariff Chapters 8703 and 8711 permanently imported byprivate persons on payment of customs duty and VAT.

2. Notice 3 and 252.

3. Specific Fields in the declaration/notes Box 37 must be 40 00 074.on completion


5. Security required No security is required.

6. Additional information Enter in plain language in Box 44 Additional Information Miscellaneous Text the name andaddress of the private importer.

7. VAT 7.1 Registered taxable persons.

Entry under this CPC is not appropriate for VAT registered traders.

7.2 Exempt persons: VAT must be paid at importation.


9. Notes —

40 00 075

1. Goods Covered Goods reimported after repair, outside the Community:



2. Notice 702

3. Specific Fields in the declaration/notes The CPC (Box 37) must be 40 00 075on completion









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If exemption from payment of VAT is claimed, the code ’VAX’ is to be entered in the ratecolumn of Box 47.


9. Notes Use of this CPC constitutes a declaration that the goods:


– were exported using CPC 22 00 000 in box 37 of the export SAD




40 00 100

1. Goods Covered: Consignments entered under the provisions of the split consignment facility described inAdditional Note 3 to Section XVI and Additional Note 2 to Section XVII of Volume 2 of the

Tariff (see paragraph 9.1).

2. Notices: None. Intending importers are strongly advised to contact The Tariff and StatisticalOffice(Operations Tariff Classification) HM Revenue and Customs, 10th Floor East,Alexander House, 21 Victoria Avenue, Southend-on-Sea, Essex SS99 1AA, well in advanceof the first importation for further information. Written application for the facility isrequired not later than the declaration of the first consignment and preferably at least 28days earlier. Customs will advise on the documents required to support the application.

3. Specific Fields in the declaration/notes The Commodity code (Box 33) must be appropriate to the complete article which must fallon completion on completion within Chapters 84 and 85 or in headings 8608, 8805, 8905 or 8907

(Chapters 84 and 85 only for some preference goods). The CPC (Box 37) must be 40 00100.

4. Additional documents required A copy of the Commissioners’ letter of authorisation (if issued before presentation of thedeclaration).

The supporting documents should contain:

— a description of the complete article being imported;

— a reference to the relevant purchase order/contract;

— details of consignment sequence (e.g. ‘third part shipment’); and

— full details of the contents of the consignment.

5. Security required Except for goods which qualify for admission free of duty on importations from Turkey,security is required to cover the liability of individual parts. Enter MP Code N, P, Q, S, T, U

or V (as appropriate) in Box 47.

6. Additional information 6. If known, the Commissioners’ reference number for the application must be shown inplain language in the Additional Information Box (Box 44).

7. VAT 7.1 Registered taxable persons VAT must be paid at importation and details will beincluded on the VAT certificate.

7.2 Exempt persons VAT must be paid at importation.

8. Post clearance action: Will be indicated by Customs in response to applications for the facility.


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9. Notes 9.1 Use of this CPC constitutes:

— a declaration that the consignment is part of a complete article imported in multipleconsignments and that the complete article is eligible for the facility; and

— a request that the consignment be classified as if it contained the complete articlerather than by the commodity codes appropriate to its individual components.

9.2 The community code provisions of paragraph 3 above do not apply to spare parts;these must be entered under their individual commodity code numbers.

40 00 200

1. Goods Covered Works of art under Tariff headings 9701 to 9703, collectors’ items under Tariff heading9704 and 9705, antiques under Tariff heading 9706; tapestries under Tariff heading 5805and wall textiles made by hand from original designs provided by artists, provided thatthere are not more than eight copies of each, individual pieces of ceramics executedentirely by the artist and signed by him, under Tariff heading 6913; photographs taken bythe artist, printed by him or under his supervision, signed and numbered and limited tothirty copies, all sizes and mounts included, under Tariff heading 4911; for which relieffrom customs or excise duty or a reduced value for VAT is claimed, or if books anexemption from VAT under the zero rating provisions.

2. Notice 702, 362 and 718.

3. Specific Fields in the declaration/notes 3.1 The CPC (Box 37) must be 40 00 200on completion 3.2 Reduced Valuation – manual entries

Calculation of taxes (Box 47). The value for VAT must be calculated manually. The value iscalculated using the appropriate duty valuation method plus any additions in accordancewith Notice 702 paragraph 3.1. That value is then multiplied by 28.58%. The code 813 is tobe entered in the Type column, Box 47a, and the calculated (reduced) value in the TaxBase, Box 47b. The VAT Rate Code, Box 47c, is S.

3.3 Reduced Valuation – DTI entries

The actual value for VAT must be entered as normal. The VAT rate code for box 47c is A.CHIEF will then calculate the import VAT at an effective rate of 5%.

3.4 Exemption from VAT.

If exemption from VAT is claimed because in all other circumstances except for their agethe goods would have qualified for zero rating the code ‘VAX’ is to be entered in the RateColumn of Box 47.

4. Additional documents required Satisfactory documentary evidence of authenticity to support entry to the appropriateTariff heading and claim relevant duty relief and/or the reduced value for VAT (seeparagraph 3.5 of Notice 702, and paragraphs 1.7 and 1.8 of Notice 362). Enter Documentcodes 9AID and/or 9AIV and status codes JP or UP as appropriate.



7. VAT 7.1 Registered taxable persons:VAT must be paid at importation and details will be included on the VAT certificate.

7.2 Exempt persons:VAT must be paid at importation.

7.3 If satisfactory evidence is not available to claim a customs or excise duty relief and/ orthe reduced import VAT value, VAT must be secured by deposit on the full value.


9. Notes Entry under this CPC constitutes a declaration that the goods qualify for a relief or for areduced value for import VAT, and are eligible for the second hand margin schemes whereappropriate. The reduced value calculation gives an effective import VAT rate of 5%.


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640 00 5RL

1. Goods Covered: Civil aircraft falling under subheadings 8802 11, 8802 12, 8802 20, 8802 30 and 8802 40,which are registered on the civil register of a Member State or third country, and aredeclared for free circulation, shall not be subject to the End Use procedure.

2. Notice —

3. Specific Fields in the declaration/notes Box 44: GEN45 statement confirming inclusion on civil aircraft register; ie “This aircraft ison completion registered on a civil aviation register as xxxxxx”.




7. VAT The VAX override facility can be used where relief from VAT is permitted.


9. Notes: —7

40 00 600

1. Goods Covered: Goods in a single consignment, liable to ad valorem or specific or free duty rates listed inVolume 2 of the Tariff; where their total value for duty does not exceed £6,000, classifiedin several Commodity Codes, but permitted to be declared under the Commodity Codeappropriate to the item in the consignment which bears the highest duty rate. Where theconsignment consists of goods liable to differing VAT rates this CPC is not to be used.

This CPC is subject to the exclusions listed at 9.1 below.

2. Notice None.





7. VAT 7.1 Registered Taxable Persons VAT must be paid at importation if the goods arechargeable at a positive rate. Details will be included on the VAT certificate.

7.2 Exempt persons VAT must be paid at importation if the goods are chargeable at apositive rate.



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9. Notes: 9.1 Goods subject to the following regimes are excluded from this CPC:

Department of Trade Licensing not covered by an Open General Import Licence;

Prohibitions or restrictions;

European Community Surveillance;

Tariff Quota;

Preferential Rates of Duty;

Anti dumping duty;

Common Agricultural Policy licensing;

Warehousing;

Goods for which a Delivery Verification Certificate and/or evidence of duty payment isrequested.

Textile goods requiring documentary proof of origin under Regulation (EEU) 616/78.

This CPC is not to be used for excise goods.

9.2 Supporting documentation must be complete.

40 00 601

1. Goods Covered 1. Goods covered:

1.1 Human blood

1.2 Products for therapeutic purposes, derived from human blood

1.3 Human (including foetal) organs or tissue for diagnostic or therapeutic purposes ormedical research. Relief from VAT is allowed as supplies of these goods within the UnitedKingdom are exempt under Schedule 9 Group 7 of the VAT Act 1994.

2. Notice —

3. Specific Fields in the declaration/notes The CPC must be 40 00 601on completion




7. VAT No VAT is payable. A VAT tax line is not required for Box 47.


9. Notes Although relieved from VAT, the normal licensing requirements for these substances mustbe adhered to.

40 00 602

1. Goods Covered A partially completed SAD declaration may be presented. See para 3 below for details offields required. Alternatively a fully completed SAD declaration may be lodged.

1. Goods covered: 1.1 Cinematograph films and magnetic tapes consigned to certain Homeand Commonwealth Government Offices and agencies (including films reimported by theServices Kinema Corporation and the Royal Naval Film Corporation) removed to theimporter’s premises for identification and assessment for any charges due.

1.2

1.2.1 Importations by the Royal Botanic Gardens.

1.2.2 Reimportations of exhibition goods by the Central Office of Information (COI).

1.2.3 Other goods consigned to other Government Departments removed to the importer’spremises for identification and assessment of any charges due.

2. Notice None.


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3. Specific Fields in the declaration/notes Fields required on partially completed SAD:on completion The CPC (Box 37) must be 40 00 602.

In addition only the following fields need be input to CHIEF 1, 2, 5, 6, 8, 14 (only ifdifferent to 8), 21, 37, 40 (inventory linked entries only) and 44 (enter the C&Eauthorisation number where one is held and ‘CPC 40 00 602 1.1’ or

‘40 00 602 1.2’ as appropriate) on the hard copy SAD, as well as the above boxes, boxes 31and 54 must be completed.


5. Security required Arrangements have been made for any duty to be collected subsequently.


7. VAT Arrangements have been made for any VAT due to be collected subsequently.

8. Post clearance action: 8.1 Examination and control of the goods, see paras 1.1. and 1.2.3., is exercised by thelocal Excise Officer.

8.2 For reimportation of exhibition goods destined for the COI, see para 1.2.2., examinationand control is exercised by the Officer, Hammersmith Excise, Griffin House, 161Hammersmith Road, London W6 8BL;

Telephone: 020 8748 8010.

9. Notes For goods entered to CPC 40 00 602, a letter of advice giving full particulars of the goodstogether with a request for acknowledgement of their receipt, will be forwarded by

Customs to the authority concerned.

40 00 603

1. Goods Covered The Convention on International Civil Aviation (Chicago Convention) allows relief fromduty and VAT for certain ground and security equipment imported into the territory ofone Contracting State by an airline of another Contracting State operating an internationalservice. The United Kingdom is a signatory to the Chicago Convention.

The following ground and security equipment for aircraft qualify for relief under the termsof the Chicago Convention:

(a) Repair, maintenance and Servicing equipment:- material for airframes, engines and instruments;- specialised aircraft repair kits;- starter batteries and carts;- maintenance platforms and steps;- test equipment for aircraft, aircraft engines and instruments;- aircraft engine heaters and coolers; and- ground radio equipment.

(b) Passenger handling equipment:- passenger-loading steps;- specialised passenger-weighing devices; and

- specialised catering equipment.

(c) Cargo loading equipment:- vehicles for moving or loading of baggage, cargo, equipment or stores;- specialised cargo-loading devices; and- specialised cargo-weighing devices.

(d) Component parts for incorporation into ground equipment including the items listedabove.

(e) Security equipment:- weapon-detecting devices;- explosives-detecting devices; and- intrusion detecting-devices.

(f) Component parts for incorporation into security equipment.

2. Notice —


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3. Specific Fields in the declaration/notes 3.1 A fully completed SAD is required.on completion 3.2 The CPC (Box 37) must be 40 00 603.


4. Additional documents required Commercial documentation to confirm that the goods are covered by the terms of theChicago Convention.

5. Security required Security will not be required unless the claim for relief cannot be substantiated, iecommercial documentation is not available.

Where the commercial documentation is available declare document codes 9AID (customsduty) and 9AIV (VAT) in conjunction with status “JP” and reference “CommercialDocumentation Available” to claim relief.

Where the commercial documentation is not available and therefore security is requireddeclare document codes 9AID (customs duty) and 9AIV (VAT) along with status “UP” andreference “Commercial Documentation not Available”.

Security must be by cash deposit or guarantee. In Box 47e enter method of payment N, P,Q, S, T, U or V as appropriate for each tax line.


7. VAT The CPC relieves VAT providing the goods covered by the SAD fall within the terms of theChicago Convention. A VAT tax line is not required in Box 47.


9. Notes —

40 00 C01

1. Goods Covered Household effects and personal property belonging to natural persons transferring theirnormal place of residence to the United Kingdom only. For ToR consignments toelsewhere in EU, use Transit for onward shipment, do not use this CPC.

1.1 Unaccompanied baggage and effects where the importer’s declaration via this CPCincludes:

- Prohibited or restricted goods clearly identified for UK frontier inspection on thePacking List or Manifest

- Excise duty goods eg spirits, wines, tobacco goods etc also on Packing list or Manifest- Goods declared- Goods imported prior to a ToR (Transfer of Residence) approval to the UK only being

granted.

1.2 Unaccompanied baggage and effects for removal to an approved depository or privatepremises.

1.3 Excise duty goods e.g., spirits, wines, tobacco, goods etc, all forms of commercialtransport, and items for use in a trade or profession should not be declared to this CPC andinstead declared to Free Circulation using CPC 40 00 000.

2. Notice 3 and 8.

3. Specific Fields in the declaration/notes 3.1 Box 1: Enter code IM followed by A or D as appropriate.on completion 3.2 Box 15a: Mandatory—enter country of dispatch/export.

3.3 Box 22: Invoice value will be mandatory.

3.4 Box 33: Commodity Codes are mandatory, for consignments of multiple commodities,enter highest value commodity items. Commodity codes subject to anti-dumping and toexcise duties will be prohibited.

3.5 Box 34a: Country of Origin will be mandatory.

3.6 Box 40: Enter previous document class Z, zzz and reference to the related import entryin the format EPU-Number-Date.

3.7 Box 42: Item price will be mandatory.

3.8 Box 44: Enter the appropriate TOR01 statement.

4. Additional documents required 4.1 Packing lists, manifests and/or insurance documents detailing items within theconsignments should be attached as appropriate, especially to identify any goods outlinedin 1.1 and 1.2 above.

5. Security required


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6. Additional information 6.1 Customs Duty will be relieved (Document code 9AID, status JP relieves duty, status UPrequires security to be declared).

6.2 CAP charges will be relieved (Document code 9AID, status JP relieves duty, status UPrequires security to be declared).

6.3 VAT is payable but can be relieved by way of the VAX override code.

7. VAT 7.1 (paragraphs 1.1 and 1.2 refer).Any VAT that is due must be paid at importation.

8. Post Clearance Action 8.1 All items in this consignment declared to ToR (Transfer of Residence) must be retainedby the Consignee at their residence for a minimum period of 12 months from date ofimport into UK. No items may be sold, loaned, gifted or transferred. Failure to comply withthis post-import restriction can lead to demand of immediate payment of previouslyrelieved import duties and charges.

9. Notes 9.1 Any charges due on unaccompanied effects described in paragraph 1.1 above must becalculated and inserted in Box 47. For used goods, charges are to be calculated on theimporter’s estimated present value as shown on the declaration. The revenue amountsmust be calculated on a worksheet attached to the clearance request. If there is any doubtas to the exact nature or quantity of the chargeable goods, the declarant may request tosight the consignment prior to input of the clearance request.

9.2 Any consignments applying for ToR (Transfer of Residence) elsewhere in the EU mustnot be declared to this CPC. Instead, such consignments may only be approved for ToR bythe destination Member State’s own Customs Authority. These consignments shouldinstead be sent onwards via Transit.

40 00 C02

1. Goods Covered Trousseaux and household effects imported on the occasion of a marriage no later than 4months after the date of the wedding.

2. Notice 3 and 5.

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriate.on completion Boxes 15 & 16 enter country of dispatch/export and country of origin respectively.

4. Additional documents required Packing list


6. Additional information Evidence of date of marriage

7. VAT 7.1 Any VAT due on ineligible goods must be paid at importation.


9. Notes 9.1 Can goods arrive after the wedding?

Yes, so long as they arrive no later than 4 months after the date of the wedding, they canbe brought in free of duty and tax. We will waive this condition if their delayed arrival isdue to circumstances beyond your control. You must provide proof of your marriage andsatisfy our officer that you are setting up your normal home in the UK.

9.2 What proof of marriage do I need?

A copy of your marriage certificate or marriage license or similar proof that we can acceptas officially authorized evidence.

Note: To protect against computer viruses, e-mail programs may prevent sending orreceiving certain types of file attachment. Check your e-mail security settings to determinehow attachments are handled.

40 00 C03

1. Goods Covered Presents customarily given on the occasion of a marriage no later than 4 months after thedate of the wedding. The value of the presents must not exceed €1,000 per item.

2. Notice 3 and 5.


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6. Additional information Evidence of date of marriage



9. Notes 9.1 Can goods arrive after the wedding?

Yes, so long as they arrive no later than 4 months after the date of the wedding, they canbe brought in free of duty and tax. We will waive this condition if their delayed arrival isdue to circumstances beyond your control. You must provide proof of your marriage andsatisfy our officer that you are setting up your normal home in the UK.


A copy of your marriage certificate or marriage license or similar proof that we can acceptas officially authorized evidence.Note: To protect against computer viruses, e-mail programs may prevent sending orreceiving certain types of file attachment. Check your e-mail security settings to determinehow attachments are handled.

40 00 C04

1. Goods Covered Inherited goods for which relief from customs duty, CAP charges and VAT is claimed.

2. Notice 368

3. Specific Fields in the declaration/notes —on completion

4. Additional documents required Claim form C1421 supported by the other documents referred to in Notice 368.

Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate

5. Security required Security is not required unless the goods are released before production of the necessaryadditional documents. In that case, enter MP codes “M” to “V” as appropriate in Box 47.


7. VAT —


9. Notes This relief only applies to goods inherited from a deceased person.

Applicants to this relief must be able to provide documented evidence provingentitlement, such as the Last Will & Testament of the deceased, or authorized documentsfrom the Executor for the estate of the deceased. See Notice 368 for further details.

40 00 C06

1. Goods Covered School outfits, educational materials, related household effects and personal propertybelonging to pupils or students coming to stay in the UK for the purpose of full time studyand intended for their personal use during the period of their studies.

2. Notice 3 and 5


Box 44: Enter the appropriate GEN45 statement giving details of the name and address ofthe educational establishment where the course of study will be undertaken.


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Documentary evidence confirming place of study





9. Notes 9.1 Pupil or student means any person enrolled in an educational establishment in orderto attend full time the courses offered to them.

9.2 Outfit means underwear or household linen as well as clothing whether new or not.

9.3 Educational materials means objects and instruments (including calculators andlaptops) normally used by pupils or students for the purposes of their study.

40 00 C07

1. Goods Covered Consignments to a single recipient with an intrinsic value (i.e. excluding freight, insuranceetc. charges) not exceeding £15, liable to customs duty and/or VAT, and not being liable toexcise duty, for which relief from customs duty and/or VAT is claimed. The consignmentsmust have been despatched direct from a third country (i.e. outside the EC) to theconsignee in the UK to qualify for this relief.

2. Notice

3. Specific Fields in the declaration/notes 3.1 A partially completed SAD may be presented for non prohibited or restricted goods.on completion The following fields need to be input to CHIEF: 1, 2 (Box 2: for various consignors AI Code

00200 must be entered in each of the Name, Street, City and Postcode fields), 5, 6, 8 (thetraders EORI number must be entered), 14 (only if different to 8), 15a, 21, 30 (Goodslocation), 31 (Goods description and packages), 33 (Commodity Code), 36 (Preference), 37and 40. On a hard copy paper SAD, as well as the above, boxes 31 and 54 must becompleted.




6. Additional information Where several items in a single consignment, not exceeding £15 total intrinsic value, aresent to the single recipient, enter the highest valued commodity code for the item ofthe highest value in Box 33.

7. VAT The CPC relieves VAT. A VAT tax line is not required in Box 47.



9.2 Use of this CPC constitutes a declaration that the consignment:

– Is not liable to excise duty

– Does not exceed £15 intrinsic value

– Has been despatched direct to the recipient from a third country from the consignor.

– Is not subject to any Prohibitions or Restrictions, for example, controlled drugs,firearms and fake branded goods or labels which may be subject to IntellectualProperty Rights.

9.3 This CPC is not to be used for goods imported from the Special Territories or countrieshaving a customs union with the EC (see 49 00 C07)

9.4 Use CPCs 40 00 003 or 40 000 05 for declaring bulked import consignments todifferent recipients in accordance with Part 4B.1 of the SAD Harmonised Tariff.



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40 00 C08

Special note:

Prohibited or restricted goods as listed in Volume 1, Part 3 of the Tariff may be entered to this CPC, but the conditions and anyadditional information and documents e.g. import licences, normally required on importation of such goods will still be applicable. Inparticular, a fully completed SAD must be presented. No offsetting may be allowed under this CPC.

1. Goods Covered Subject to a value limit as explained below, goods in small consignments of a non-commercial character sent by private individuals to other private individuals to beadmitted free of customs duties and VAT, where the consignments:

– are of an occasional nature

– contain only goods intended for personal or family use by the consignee

– by their nature or quantity, do not indicate they are being imported for anycommercial purpose.

– are dispatched direct from private individual sender to private individual recipient

Relief from charges is limited to consignments which do not exceed £39 intrinsic value (i.e.excluding freight, insurance etc. charges) per consignee. The following will therefore berelieved from charges:

(i) single item consignments not exceeding £39 in value, or

(ii) multi-item consignments to one consignee up to a limit of £39 in value with chargesbeing paid on any additional items (NB: the value of an item cannot be split – see Notice143), or

(iii) multi-item consignments to several separate consignees up to a limit of £39 in valueper consignee with charges being paid on any additional items (again, with no splitting ofitem values).

2. Notice

3. Specific Fields in the declaration/notes 3.1 A partially completed SAD may be presented for non prohibited or restricted goods.on completion Only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8),

15a, 21, 33, 37 and 40 (inventory linked entries only). On the hard copy SAD, as well as theabove, boxes 31 and 54 must be completed.

3.2 A fully completed SAD is required for prohibited or restricted goods.

3.3 Box 33 -Where goods of different commodity codes are involved, box 33 can show thecode of the goods subject to the highest rate of duty

4. Additional documents required For multi item consignments a schedule listing:

Name and address of each consignee

Description of contents of each package

Charges due for each package (with details of calculations)

Total charges due



7. VAT 7.1 Registered taxable personsEntry under this CPC is not appropriate.

7.2 Exempt personsGoods entered under this CPC are relieved from VAT up to the limits of the concession. Ona fully completed SAD a VAT tax line is required in Box 47 but do not complete theAmount or MP column. On a partially completed SAD a VAT tax line is not required. If thelimits of the concession are exceeded, VAT is payable on the full value of all taxable goods.


9. Notes For goods exceeding £39 but not exceeding £630, see CPC 40 00 057.


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40 00 C09

1. Goods Covered Capital goods and other equipment on which relief from import duty and/or VAT isclaimed on the transfer of business to the UK of limited companies and independenteconomic units of companies.

Self employed people (such as artists, poets, actors and journalists) and non profit makingorganisations (such as charities or philanthropic bodies) who are transferring theiractivities to the UK should use CPC 40 00 C10 ,not this CPC.

Use of this CPC constitutes a declaration in the terms shown at Note 9.1 below.

2. Notice 343


4. Additional documents required A list detailing the goods on which relief is claimed must be attached to the entry. Enterdocument codes 9AID and/or 9AIV and status codes JP or UP as appropriate

5. Security required Security is not required unless the goods are released before production of the necessaryadditional documents. In that case, enter MP codes “N” to “V” as appropriate in Box 47.


7. VAT VAT relief can be claimed if the taxable turnover, or expected taxable turnover, of thebusiness to which the goods belong exceeds the registration limit for VAT, and thebusiness is concerned exclusively with making taxable supplies.

7.1 Registered taxable personsIf VAT relief is claimed “VAX” must be entered in the Rate column of Box 47 for the VAT taxline. Otherwise, VAT must be paid at importation.

7.2 Exempt personsVAT must be paid at importation.

8. Post Clearance Action Where relief from import duty is granted the goods must not be lent, given as security,hired out or transferred whether for a consideration or free of charge, for a period of 12months without first notifying Customs. Contact Customs National Advice Service (0300200 3700) for further details

9. Notes Use of this CPC constitutes a declaration that the goods:- Belong to a business which has ceased its activity in a third country and is

transferring its activity to the UK;- Have been used by the business for 12 months prior to cessation of its activity in the

third country, unless a special case for exception can be made to and accepted byCustoms;

- Will be used for the same purpose in the UK;- Are appropriate to the nature and size of the business; and- Are being imported within 12 months of cessation of activity in the third country,

unless a special case for exception can be made to and accepted by Customs.

40 00 C10

1. Goods Covered Capital goods and other equipment on which relief from import duty and/or VAT isclaimed on the transfer of business to the UK of Self employed people (such as artists,poets, actors and journalists) and non profit making organisations (such as charities orphilanthropic bodies) who are transferring their activities to the UK.

Other businesses transferring their activities to the UK should use CPC 40 00 C09, not thisCPC.

Use of this CPC constitutes a declaration in the terms shown at Note 9.1 below.

2. Notice 343


4. Additional documents required A list detailing the goods on which relief is claimed must be attached to the entry. Enterdocument codes 9AID and/or 9AIV and status codes JP or UP as appropriate


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7. VAT VAT relief can be claimed if the taxable turnover, or expected taxable turnover, of thebusiness to whom the goods belong exceeds the registration limit for VAT, and thebusiness is concerned exclusively with making taxable supplies.

7.1 Registered taxable personsIf VAT relief is claimed “VAX” must be entered in the Rate column of Box 47 for the VAT taxline. Otherwise, VAT must be paid at importation.

7.2 Exempt personsVAT must be paid at importation.

8. Post Clearance Action Where relief from import duty is granted the goods must not be lent, given as security,hired out or transferred whether for a consideration or free of charge, for a period of 12months without first notifying Customs. Contact Customs National Advice Service (0300200 3700) for further details.

9. Notes Use of this CPC constitutes a declaration that the goods:- Belong to a self employed person / non profit making organisation or business which

has ceased its activity in a third country and is transferring its activity to the UK;- Have been used by the person / non profit making organisation or business for 12

months prior to cessation of its activity in the third country, unless a special case forexception can be made to and accepted by Customs;

- Will be used for the same purpose in the UK;- Are appropriate to the nature and size of the business; and- Are being imported within 12 months of cessation of activity in the third country,

unless a special case for exception can be made to and accepted by Customs.

40 00 C11

1. Goods Covered Books, publications and documents of an educational, scientific or cultural nature relievedfrom customs duty unconditionally as described in Volume 1, Part 10.3.4 of the Tariff.

2. Notice 342

3. Specific Fields in the declaration/noteson completion Commodity Code (Box 33) must fall within the tariff headings shown in Notice 342.




7. VAT This CPC does not give relief from VAT. VAT must be paid at importation.


9. Notes This CPC should only be used to claim relief on goods liable to a positive (non zero) rate ofcustoms duty. Goods not liable to any duty should normally be entered to CPC 40 00 000.

40 00 C12

1. Goods Covered 1.1 Exhibition goods, including goods produced by the United Nations(UN), consigned to amuseum or gallery approved by the National Import Reliefs Unit (NIRU) of Revenue andCustoms on which relief from customs duty, and if appropriate VAT, is claimed.

1.2 Visual and auditory materials, including goods produced by the United Nations(UN), ofan educational, scientific or cultural nature on which relief from customs duty and, wherepermitted, VAT, is claimed.

2. Notices 361 and 373


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3. Specific Fields in the declaration/notes If NIRU approval has already been obtained for non-UN goods, or supporting evidence ison completion attached for UN goods make a GEN% 13 or GEN%14 AI statement


4. Additional documents required A duty free certificate or letter of approval from the National Import Reliefs Unit (NIRU) ofRevenue and Customs as explained in Notices 361 and 373, as appropriate, except forgoods which supporting evidence shows were produced by the United Nations (UN) or oneof its specialised agencies. Newsreels depicting current events must have supportingevidence to show they are limited to 2 copies of each subject.

5. Security required Security is not required unless the goods are released before production of any necessaryadditional documents. In that case, enter MP codes “N” to “V” as appropriate in Box 47.

6. Additional information The serial number of any NIRU certificate / approval letter issued must be entered as GEN13 AI statement.

7. VAT 7.1 For exhibition goods, relief from VAT can only be claimed if they have been donatedfree of charge, or that condition has been relaxed in the circumstances described in Notice361.

7.2 For visual and auditory goods, relief from VAT can only be claimed on goods producedby the United Nations (UN) or one of its specialised agencies as explained in Notice 373.

7.3 Where applicable, relief can be claimed by entering “VAX” in the Rate column of Box 47for the VAT tax line. In all other cases VAT has to be paid. Where the goods could havebeen entered to CPC 40 00 029, security or payment can be taken on the reduced value inaccordance with that CPC.

8. Post Clearance Action When non-UN goods are to be subsequently disposed of at a later stage, the approvedperson must first inform NIRU.

9. Notes This CPC should only be used to claim relief on goods liable to a positive (non zero) rate ofcustoms duty, or to claim VAT relief on donated exhibition goods or UN etc. producedgoods. Goods not liable to any duty and ineligible for VAT relief should normally beentered to CPC 40 00 000 or 40 00 029 as appropriate.

40 00 C13

1. Goods Covered Scientific instruments and apparatus imported for non-commercial scientific research oreducational purposes on which relief from customs duty is claimed under a certificateissued by the National Import Reliefs Unit (NIRU) of Revenue and Customs, and whereappropriate relief from VAT is also claimed.

2. Notice 340, 701/6

3. Specific Fields in the declaration/notes The CPC (Box 37) must be 40 00 C13.on completion If the NIRU certificate and/or VAT declaration is available, make a GEN AI and VAT AI

statement as appropriate


4. Additional documents required The NIRU certificate.

The declaration from Notice 701/6 if VAT relief is appropriate and being claimed.


6. Additional information The serial number of any NIRU certificate issued must be entered as GEN 13 AI statement.

7. VAT Relief from VAT can only be claimed if the goods are intended for use in medical orveterinary research, training, diagnosis or treatment.

If VAT relief is claimed “VAX” must be entered in the Rate column of Box 47 for the VAT taxline. Otherwise VAT must be paid at importation.

8. Post Clearance Action When the goods are to be subsequently disposed of at a later stage, NIRU must first beinformed.

9. Notes —


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40 00 C14

1. Goods Covered Equipment imported for non-commercial purposes by or on behalf of a scientific researchestablishment or organisation based in a third country to carry out international scientificresearch under a letter of approval issued by the National Import Reliefs Unit (NIRU) ofRevenue and Customs, on which relief from customs duty is claimed.

2. Notice 340

3. Specific Fields in the declaration/notes If the NIRU letter is available make a GEN13 AI Statementon completion Enter document codes 9AID and status codes JP or UP as appropriate

4. Additional documents required The NIRU letter listing the goods on which relief has been granted.

5. Security required Security is not required unless the goods are released before production of the NIRUletter. In that case, enter codes “M” to “V” as appropriate in Box 47.

6. Additional information The serial number, if any, of the NIRU letter must be entered as a GEN13 AI Statement.

7. VAT This CPC does not provide relief from VAT. VAT must be paid at importation.

8. Post Clearance Action When the goods are to be disposed of at a later stage, NIRU must first be informed

9. Notes —

40 00 C15

1. Goods Covered 1.1 Animals specially prepared for laboratory use, imported for education or scientificresearch for which relief from customs duty and, if appropriate, VAT is claimed

1.2 Certain listed biological or chemical substances for use in non-commercial education orscientific research for which relief from customs duty and VAT is claimed.

2. Notices 366

3. Specific Fields in the declaration/notes If any additional documents required are already attached, make a GEN13 AI statement.on completion Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate

4. Additional documents required 4.1 For animals if VAT relief is claimed, evidence that the animals have been supplied freeof charge.

4.2 For animals if imported by private establishments, a copy of the Home Office letterconfirming designation under the terms of the Animals (Scientific Procedures) Act 1986.

4.3 For biological or chemical substances imported by private establishments, a copy ofthe approval letter issued by the National Import Reliefs Unit (NIRU) of Revenue andCustoms.



7. VAT 7.1 For animals, relief from VAT can only be claimed if they have been supplied free ofcharge. Where applicable, relief can be claimed by entering “VAX” in the Rate column ofBox 47 for the VAT tax line. Otherwise VAT must be paid at importation

7.2 For biological or chemical substances, this CPC provides relief from VAT. A VAT tax lineis not required in Box 47.


9. Notes This CPC should only be used to claim relief on goods liable to a positive (non zero) rate ofcustoms duty, or to claim VAT relief. Goods not liable to any duty and ineligible for VATrelief should normally be entered to CPC 40 00 000.


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40 00 C16

1. Goods Covered Therapeutic substances of human origin, blood grouping reagents and tissue-typingexclusively for non-commercial medical or scientific purposes for which relief fromcustoms duty and VAT is claimed.

2. Notice 369


4. Additional documents required For private establishments, the DoH letter of approval as explained in Notice 369.




7. VAT —


9. Notes This CPC should only be used to claim relief on goods liable to a positive (non zero) rate ofcustoms duty, or to claim VAT relief. Goods not liable to any duty and exempt from VATshould normally be entered to CPC 40 00 000.

40 00 C17

1. Goods Covered Donated instruments and apparatus imported for use in medical research, in establishingmedical diagnosis or in carrying out medical treatment, on which relief from customs dutyis claimed under a certificate issued by the National Import Reliefs Unit (NIRU) of Revenueand Customs, and where relief from VAT is also claimed.

2. Notice 341, 701/6

3. Specific Fields in the declaration/notes If the NIRU certificate and/or VAT declaration is available, make a GEN AI and VAT AIon completion statement as appropriate.

Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate.


The declaration from Notice 701/6.

5. Security required Security is not required unless any goods are released before production of the necessaryadditional documents. In that case, enter MP codes “M” to “V” as appropriate in Box 47.


7. VAT

8. Post Clearance Action When the goods are subsequently to be disposed of at a later stage, NIRU must first beinformed.

9. Notes —

40 00 C19

Special note:

Prohibited or restricted goods listed in Volume 1 Part 3 of the Tariff may be entered to this CPC, but the conditions, any additionalinformation and documents, e.g. import licences, normally required on importation of such goods will still be applicable.

1. Goods Covered Pharmaceutical products for medical use by persons or animals coming from thirdcountries to participate in international sports events on which relief from customs dutyand VAT is claimed.


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2. Notice —

3. Specific Fields in the declaration/notes The CPC (Box 37) must be 40 00 C19.on completion

4. Additional documents required Supporting documents about the pharmaceuticals and their use (if any). See also “Specialnote” above for prohibited or restricted goods.



7. VAT This CPC provides relief from VAT. A VAT tax line is not required in Box 47.


9. Notes Entry to this CPC constitutes a declaration by the importer that the goods are solely formedical use by persons or animals coming from third countries to participate ininternational sports events, and are limited to the quantities necessary during their stay.

40 00 C20

1. Goods Covered The following goods imported by an approved charitable or philanthropic organisation forwhich relief from import duty and VAT is claimed:

- Basic necessities to meet the immediate physical needs of people (e.g. food,medicines, clothing, blankets) which will be distributed free of charge;

- Goods sent free of charge to the organisation to be used or sold at occasionalcharitable events to raise funds for needy persons: and

- Equipment and office materials sent free of charge to be used solely by theorganisation to meet its charitable and philanthropic aims

Note: relief cannot be claimed on alcoholic products, tobacco products, coffee, tea, andmotor vehicles other than ambulances.

2. Notice 317

3. Specific Fields in the declaration/notes Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate.on completion



7. VAT Goods meeting the conditions for relief from duty will also qualify for VAT relief, but in thecase of basic necessities, the goods must also have been obtained free of charge by theorganisation to qualify for VAT relief. If eligible, claim relief by entering “VAX” in the Ratecolumn of Box 47 for the tax line. Otherwise VAT must be paid at importation.


9. Notes Use of this CPC constitutes a declaration by the organisation that:- the goods meet the conditions for relief, and will be used in accordance with the

procedures, laid down in Notice 317,- the goods will not be used for any other purpose without the prior consent of HM

Revenue and Customs and payment of duty and VAT.

40 00 C21

1. Goods Covered Articles specially designed for the educational, scientific or cultural advancement of blindpersons as specified in Annex 111 of Council Regulation 1186/2009 on which relief fromcustoms duty is claimed under a certificate issued by the National Import Reliefs Unit(NIRU) of Revenue and Customs, and on which VAT zero rating may also be claimed.

2. Notices 371, 701/7


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3. Specific Fields in the declaration/notes If the NIRU certificate and/or VAT declaration is available, make a GEN AI statementon completion Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate


The declaration from Notice 701/7 if VAT zero rating is claimed.


6. Additional information The serial number of any NIRU certificate issued must be entered as GEN13 AI statement.

The goods covered by this CPC are classified in chapter 4911

7. VAT If VAT zero rating is claimed under the terms of Notice 701/7, enter “VAX” in the Ratecolumn of Box 47 for the tax line. Otherwise VAT must be paid at importation.

8. Post Clearance Action The goods must be for the use of blind or partially sighted persons. If they are to bedisposed of at a later stage, HM Revenue and Customs must be informed.

9. Notes This CPC is for the non-commercial private use of blind persons only.

40 00 C22

1. Goods Covered Articles specially designed for use by blind or partially sighted people and imported bythose individuals for their own use, on which relief from customs duty is claimed under acertificate issued by the National Import Reliefs Unit (NIRU) of Revenue and Customs, andon which VAT zero rating may also be claimed.

2. Notices 371, 701/7







8. Post Clearance Action The goods must be for the personal use of the blind or partially sighted person. If they areto be disposed of at a later stage, HM Revenue and Customs must be informed.

9. Notes —

40 00 C23

1. Goods Covered Articles specially designed for use by blind or partially sighted people imported by anorganisation concerned with the education of or provision of assistance to such people, onwhich relief from customs duty is claimed under a certificate issued by the National ImportReliefs Unit (NIRU) of Revenue and Customs, and on which VAT zero rating or relief mayalso be claimed.

2. Notices 371, 701/7





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9. Notes Use of this CPC constitutes a declaration by the organisation that:- The goods meet the conditions for relief, and will be used in accordance with the

procedures, laid down in Notice 371,- The goods will not be used for any other purpose without the prior consent of HM

Revenue and Customs and payment of duty and VAT as appropriate,- If VAT zero rating is not applicable, and relief from VAT at 20% is sought, the goods

have been donated to the organisation with no commercial intent on the part of thedonor.

40 00 C24

1. Goods Covered Articles specially designed for use by disabled people (other than blind or partiallysighted) and imported by those individuals for their own use, on which relief from customsduty is claimed under a certificate issued by the National Import Reliefs Unit (NIRU) ofRevenue and Customs, and on which VAT zero rating may also be claimed.

2. Notices 371, 701/7

3. Specific Fields in the declaration/notes If the NIRU certificate and/or VAT declaration is available, make a GEN AI statement.on completion Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate






8. Post Clearance Action The goods must be for the personal use of the disabled person. If they are to be disposedof at a later stage, HM Revenue and Customs must be informed.

9. Notes -For articles specially designed for use by blind or partially sighted people and importedby those individuals, see CPC 40 00 C22

40 00 C25

1. Goods Covered Articles specially designed for use by disabled people (other than blind or partiallysighted) imported by an organisation concerned with the education of or provision ofassistance to such people, on which relief from customs duty is claimed under a certificateissued by the National Import Reliefs Unit (NIRU) of Revenue and Customs, and on whichVAT zero rating or relief may also be claimed.

2. Notices 371, 701/7

3. Specific Fields in the declaration/notes If the NIRU certificate and/or VAT declaration is available, make a GEN AI statement.on completion Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate




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9. Notes 9.1-Use of this CPC constitutes a declaration by the organisation that:- The goods meet the conditions for relief, and will be used in accordance with the

procedures laid down in Notice 371- The goods will not be used for any other purpose without the prior consent of HM

Revenue and Customs and payment of duty and VAT as appropriate- If VAT zero rating is not applicable, and relief from VAT at 20% is sought, the goods

have been donated to the organisation with no commercial intent on the part of thedonor.

9.2 For articles specially designed for use by blind or partially sighted people imported byan organisation concerned with the education of or provision of assistance to such peoplesee CPC 40 00 C23

40 00 C26

1. Goods Covered Goods for the benefit of victims of a disaster affecting the territory of the European Unionor countries with which it has a customs union, imported by an approved charitable orphilanthropic organisation or disaster relief agency for which relief from import duty andVAT is claimed. The goods must be:

- For distribution free of charge to the victims of such a disaster; or- To be made available free of charge to the victims whilst remaining the property of

the organisation; or- To meet the needs of the disaster relief agency.

Note: relief cannot be claimed on materials and equipment intended for rebuildingdisaster areas.

2. Notice 317

3. Specific Fields in the declaration/notes Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriateon completion




7. VAT —


9. Notes Relief is subject to the EU Commission granting approval after a request by the countryaffected by the disaster. Pending Commission approval, goods may be entered to this CPCand released duty and VAT free on the understanding that if relief is subsequently notgranted, duty and VAT will become payable by the organisation or agency.

40 00 C27

1. Goods Covered Decorations and awards of a symbolic nature given free of charge as tributes or inrecognition of activities in a particular area for which relief from customs duty and VAT isclaimed.

2. Notice 364



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4. Additional documents required Any documentary evidence about the decoration or award or, if none is available, adeclaration on Form C920. If available, make a GEN15 AI Statement.




7. VAT —


9. Notes —

40 00 C28

1. Goods Covered Goods imported by EU residents returning from a representative visit of someinternational significance outside the EU, having been presented with the goods duringthe visit; goods imported

2. Notice —


4. Additional documents required Evidence as to the circumstances of the importation in the form of a letter from the donor,correspondence, press publicity etc. Enter appropriate Document Identifier Code (see UKTariff) in Box 44.

Where evidence is not available a written declaration from the receiver as to thecircumstances of the importation must be attached. Enter appropriate Document IdentifierCode (see UK Tariff) in Box 44. Declarations by clearing agents are not acceptable.

5. Security required If evidence is not available but will be produced later, delivery may be had on deposit.Enter MP Code ‘N’, ‘P’ or ‘Q’ (as appropriate) in Box 47 for the duty and/or VAT tax line.


7. VAT Goods entered to this CPC are relieved from VAT provided evidence is produced. Enter‘VAX’ in the Rate column of Box 47 for the VAT tax line. If delivery is required before theevidence is produced VAT must be secured by deposit. Enter MP Code ‘N’, ‘P’ or ‘Q’ (asappropriate) for the VAT tax line. Alternatively for registered taxable persons VAT can bepaid at importation and details will be included on the VAT certificate.


9. Notes Goods imported under this CPC must not:

— reflect any commercial interest or be put to any commercial purpose;

— be gifts between representatives of business firms or trading bodies;

— be gifts from overseas traders to trade delegations;

— occur more than twice per year between the same donor and recipient; or

— certain any alcohol or tobacco products.

40 00 C29

1. Goods Covered 1.1 Gifts sent to heads of foreign states; or

1.2 Goods imported by or on behalf of heads of foreign states by persons officiallyrepresenting them for their use or consumption during an official stay in the UK on whichrelief from customs duty and/or VAT is claimed.

2. Notice —

3. Specific Fields in the declaration/notes The CPC (Box 37) must be 40 00 C29on completion Box 8 must show the name and status of the consignee.


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4. Additional documents required A signed declaration by the importer or agent as to the circumstances of the importationor other documentary evidence such as correspondence, invoices, press publicity etc. Enterthese details against Document codes 9AID and 9AIV. If the evidence is not available enterappropriate Status code (see UK Tariff)

5. Security required If evidence is not available but will be produced later, delivery may be had on deposit.

Enter MP Code ‘N’, ‘P’ or ‘Q’ (as appropriate) in Box 47 for the duty tax line.


7. VAT Goods entered to this CPC are relieved from VAT provided evidence is produced. Enter‘VAX’ in the Rate column of Box 47 for the VAT tax line. If delivery is required beforeevidence is produced VAT must be secured by deposit. Enter MP Code ‘N’, ‘P’ or ‘Q’ (asappropriate) in Box 47 for the VAT tax line. Alternatively for registered taxable personsVAT can be paid at importation and details will be included on the VAT certificate.


9. Notes —

40 00 C30

NOTE:

A partially completed SAD declaration may be presented except in the case of prohibited or restricted goods as listed in Volume 1, Part 3of the Tariff. See para 3 below for details of the fields required. Alternatively a fully completed SAD declaration may be lodged.

Special note:

Prohibited or restricted goods as listed in Volume 1, Part 3 of the Tariff may be entered to this CPC, but the conditions, any additionalinformation and documents, e.g. import licences, normally required on importation of such goods will still be applicable. In particular,a fully completed SAD must be presented.

1. Goods Covered Samples of goods of negligible value, eg swatches, mutilated articles, single gloves etc.,sent to gain orders for similar goods and on which relief from import duty and VAT isclaimed.

2. Notice 372

3. Specific Fields in the declaration/notes On a partially completed SAD, only the following fields need to be input to CHIEF: 1, 2, 5, 6,on completion 8, 14 (only if different to 8), 15a, 21, 33, 37, 40 (inventory linked entries only) and 47 for

excise duty purposes (see 9.2 below). On the hard copy SAD, as well as the above boxes,boxes 31 and 54 must be completed.

Box 33 -Where goods of different commodity codes are involved, box 33 can show thecode of the goods subject to the highest rate of duty

4. Additional documents required See “Special note” above for prohibited or restricted goods.





9. Notes 9.1 Goods may be entered to this CPC provided they can only be used to solicit orders of atype represented by the samples.

9.2 This CPC does not provide relief from excise duty. Any excise duty must be paid atimportation.

9.3 For goods from the Special Territories or countries having customs unions with the EU,use CPC 49 00 C30, not this CPC.

9.4 Goods for test should be entered to CPC 40 00 C33, not this CPC.


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40 00 C31

1. Goods Covered Printed advertising material such as catalogues, price lists, directions for use or brochureson which relief from customs duty and VAT is claimed.

The material must relate to:

a) goods for sale or hire, or

b) transport, commercial insurance or banking services offered by a person establishedoutside the customs territory of the EU

2. Notice 342




6. Additional information The name of the person producing, selling or hiring the goods, or offering the servicesadvertised must be clearly shown, and that person must be based outside the EU.

Each document or, in the case of a consignment comprising several copies of the samedocument, must not exceed one kilogram gross weight.



9. Notes 9.1 This CPC should only be used to claim relief on goods liable to a positive (non zero)rate of customs duty, or to claim VAT relief. Goods not liable to any duty and exempt fromVAT should normally be entered to CPC 40 00 000.

9.2 Consignments can be bulked in accordance with Part 4B.1 of the SAD HarmonisedTariff. Note however that printed advertising material cannot be bulked from one senderto a single recipient for relief purposes.

40 00 C32

1. Goods Covered Goods to be completely used up, consumed, destroyed or distributed free of charge at anexhibition, trade fair or similar event on which relief from duty and VAT is claimed. Thiscovers samples of goods for distribution including foodstuffs and beverages, goods fordemonstration or to help with demonstration, paints and other items for decorationpurposes, and printed matter and articles for advertising purposes.

Use of this CPC constitutes a declaration that the conditions in the Notes at item 9 belowhave been/will be met.

2. Notice —


4. Additional documents required A list of the goods giving quantities and UK values of each type, and the name, place anddate of the event (including hall and stand numbers where appropriate).



6. Additional information Enter the name, address, postcode and date of the event as a GEN 52 statement in Box 44.

7. VAT —



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9. Notes 9.1 Alcoholic products, tobacco products and fuels, whether solid, liquid or gaseous are noteligible for this relief and must be declared to another CPC, not this CPC.

69.2 This CPC and relief is only available to a UK based EORI who will remain responsiblefor any post-clearance audit queries and debt liabilities.7

9.3 The event concerned must not be organised in a shop or on other premises purely tosell imported goods.

9.4 Samples of goods, and printed matter and articles for advertising purposes, intendedfor distribution at the event, must be free of charge to the consumer, and in value andquantity be appropriate to the nature of the event, the numbers of visitors and the extentof the exhibitor’s participation.

9.5 The samples, demonstration and advertising materials must relate to goodsmanufactured outside the EU.

9.6 Paints and other decorative items must be for temporary stands/stalls etc. occupied byrepresentatives of non EU countries.

40 00 C33

1. Goods Covered 1. Goods imported to undergo examination, analysis or tests to determine theircomposition, quality or other technical characteristics for the purposes of information orindustrial or commercial research, and for which relief from customs duty, CAP charges,excise duty and VAT is claimed.

2. Excise goods imported to test machines for making/packing tobacco products and forwhich relief from excise duty is claimed.

2. Notice 374

3. Specific Fields in the declaration/notes 3.1 To claim relief from excise duty on goods other than cigarettes, enter “EXD” in the Rateon completion column (47c) and 0.00 in Box 47(d). For cigarettes, enter “VRP” in the Rate column (47c)

and 0.01 in Box 47(b), and enter 0.00 in the supplementary units Box 41.

The same override codes must be entered if security for excise duty is required.

Relief from excise duty is not available for the following and excise duty has to be paid onthem with the appropriate amount shown in Box 47(d):

- Goods to be consumed by a person in the tests;- Petrol or petrol substitutes;- Heavy oil for use as road fuel.

3.2 Relief from customs duty and CAP charges can only be claimed on goods in paragraph1.1 above, and “DTY” and/or “VCL” should be entered as the last 3 characters in the Ratecolumn and 0.00 in Box 47(d). Customs duty and CAP charges must be paid on goods inparagraph 1.2 above.

4. Additional documents required Approval note to import excise goods for test, issued by the National Import Reliefs Unit ofRevenue and Customs.

5. Security required None for customs duty. Security for excise duty is normally required in the form of a bankguarantee, and MP code “S” should be entered against the excise tax line in Box 47.

6. Additional information Make a GEN16 AI Statement entering the month and year when tests are expected to becompleted.


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7. VAT This CPC gives relief from VAT for goods in paragraph 1.1 above only, and “VAX” should beentered as the last 3 characters in the Rate column for such goods. For goods in paragraph1.2 above, VAT has to be paid at importation.

8. Post Clearance Action Action is required as shown in Notice 374.

9. Notes The use of this CPC constitutes a declaration by the importer in the following terms:

“I declare that the goods are being entered for free circulation

a) to undergo examination, analysis or test to determine their composition, quality orother technical characteristics for the purposes of information, or industrial or commercialresearch, or

b) to test machines for making/packing tobacco products.

I further declare that I will abide by all the conditions of Notice 374, and that if any of thesaid goods are not used up or destroyed in the course of the tests they will be disposed ofonly as allowed by the National Import Reliefs Unit of Revenue and Customs.”

40 00 C34

1. Goods Covered Trademarks, patterns or designs and their supporting documents, as well as applicationsfor patents for invention or the like, to be submitted to the bodies competent to deal withthe protection of copyrights or the protection of industrial or commercial patent rights onwhich relief from customs duties and VAT is claimed.

2. Notice 342









40 00 C35

1. Goods Covered Tourist Information Literature to be distributed free of charge for the purpose ofencouraging people to visit foreign countries, provided the documents do not containmore than 25% of private advertising (excluding advertising for EU firms) on which relieffrom customs duties and VAT is claimed.

2. Notice 342





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6. Additional information The types of goods covered by this CPC are;

a) documentation (leaflets, brochures, books, magazines, guidebooks, posters (whether ornot framed), unframed photographs and photographic enlargements, maps (whether ornot illustrated), window transparencies and illustrated calendars, intended to bedistributed free of charge and the principle purpose of which is to encourage the public tovisit foreign countries, in particular in order to attend cultural, tourist, sporting, religious ortrade or professional meetings or events, provided that the literature contains not morethan 25% of private commercial advertising matter, excluding all private commercialadvertising for Union firms, and that the general nature of its promotional aims is evident:b) Foreign hotel lists and yearbooks published by the official tourist agencies or undertheir auspices, and timetables for foreign transport services, where such literature isintended to be distributed free of charge and contains not more than 25% of privatecommercial advertising excluding all private commercial advertising for Union firms.c) Reference material supplied to accredited representatives or correspondents appointedby official national tourist agencies and not intended for distribution, viz yearbooks, lists oftelephone or telex numbers, hotel lists, fairs catalogues, specimens of craft books ofnegligible value and literature on museums, universities, spas or other similarestablishments.





40 00 C36

1. Goods Covered Miscellaneous documents and articles as described in volume 1 Part 10.3.5 of the Tariff,not covered by any other CPC, on which relief from customs duties and VAT is claimed.

2. Notice 342





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6. Additional information The types of goods covered by this CPC are;

d) Documents sent free of charge to the public services of Member States;

e) Publications of foreign governments and publications of official international bodiesintended for distribution without charge;

f) Ballot papers for elections organised by bodies set up in third countries

g) Objects to be submitted as evidence or for like purposes to the courts or other officialagencies of the Member States;

h) Specimen signatures and printed circulars concerning signatures sent as part ofcustomary exchanges of information between public services or banking establishments

i) Official printed matter sent to the central banks of the Member States;

j) Reports, statements, notes, prospectuses, application forms and other documents drawnup companies registered in a third country and sent to the bearers or subscribers ofsecurities issued by such companies.

k) Recorded media (punched cards, sound recordings, microfilms etc) used for thetransmission of information sent free of charge to the addressee,

l) Files, archives, printed forms and other documents to be used in international meetings,conferences or congresses, and reports on such gatherings;

m) Plans, technical drawings, traced designs, descriptions and other similar documentsimported with a view to obtaining or fulfilling orders in third countries or to participatingin a competition held in the customs territory of the Community;

n) Documents to be used in examinations held in the customs territory of the Communityby institutions set up in third countries;

o) Printed forms to be used as official documents in the international movement ofvehicles or goods , within the framework of international conventions;

p) Printed forms, labels, tickets and similar documents sent by transport undertakings orby undertakings of the hotel industry in a third country to travel agencies set up in thecustoms territory of the Community;

q) Printed forms and tickets , bills of lading, way-bills and other commercial or officedocuments which have been used;

r) Official printed forms from third country or international authorities, and printed matterconforming to international standards sent for distribution by third country associations tocorresponding associations located in the customs territory of the Community;

s) Photographs, slides and stereotype mats for photographs, whether or not captioned,sent to press agencies or newspaper or magazine publishers

t) Tax and similar stamps proving payment of charges in third countries.




9.2 This CPC includes importations of valid issued share and bond certificates drawn up bythe companies registered in a third country and sent direct to the bearer or subscriber. Itmust not be used for share and bond certificates that require registration by the fiscalagent before becoming valid. Unissued or unauthenticated securities should normally beentered to CPC 40 00 000

9.3 The value for customs purposes (Box 46) of imported bonds and securities is to betaken as the paper value of the bonds or securities and not the issued face value.

9.4 Consignments can be bulked in accordance with Part 4B.1 of the SAD HarmonisedTariff.

40 00 C40

1. Goods Covered Goods of every description imported by organisations approved by HM Revenue andCustoms, including:

- The Commonwealth War Graves Commission- The American Battle Monuments Commission-

to be used for the construction, upkeep or ornamentation of cemeteries and tombs of, andmemorials to, war victims of third countries on which relief from import duty and VAT isclaimed.

2. Notice —


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8. Post Clearance Action Information on the goods entered to this relief must be entered to the approved entity’srecords and retained for three years from import date.

9. Notes 9.1 The relief also extends to office equipment and supplies such as furniture, PCs andstationery which are to be used in pursuance of work in relation to war graves andmemorials.

9.2 The relief does not cover goods, which do not contribute to the construction, upkeepor ornamentation of war graves or monuments, for example private motor cars and cycles,alcohol and tobacco products.

40 00 C60

1. Goods Covered Trousseaux and household effects imported on the occasion of a marriage entered for freecirculation not earlier than two months before the wedding (duty relief subject to lodgingof appropriate security)

2. Notice 3 and 5.




6. Additional information Evidence of intended date of marriage



9. Notes 9.1 Can the goods arrive before the wedding?

Yes, as long as they arrive no sooner than 2 months before the date of the wedding. Wewill waive this condition if their earlier arrival is due to circumstances beyond our control.You will have to give us security for the duty and tax. We will allow relief and dischargethe security when you provide proof of your marriage.




40 00 C61

1. Goods Covered Presents customarily given on the occasion of a marriage entered for free circulation notearlier than two months before the wedding (duty relief subject to the lodging ofappropriate security). The value of the presents must not exceed €1,000 per item.

2. Notice 3 and 5.


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6. Additional information Evidence of intended date of marriage



9. Notes 9.1 Can the goods arrive before the wedding?

Yes, as long as they arrive no sooner than 2 months before the date of the wedding. Wewill waive this condition if their earlier arrival is due to circumstances beyond our control.You will have to give us security for the duty and tax. We will allow relief and dischargethe security when you provide proof of your marriage.




40 00 E02

1. Goods Covered Imports of fresh fruit and vegetables listed in Annex XVI, Part A to Commission Regulation543/11, declared to home use with the customs value and duty calculated using aStandard Import Value (SIV).

2. Notice 252

3. Specific Fields in the declaration/notes The CPC (Box 37) Must boe 40 00 E02.on completion Box 43 (Valuation method) must be left blank.

See additional information.

4. Additional documents —


6. Additional information The customs value entered in Box 42 must be calculated using the SIV in force on the dayof acceptance by multiplying the net weight of the consignment (expressed in 100kgs) bythe SIV. Declarants must ensure that the invoice amount, entered in Box 22, is also correct.

CHIEF will automatically calculate the duty due using this value.

7. VAT This goods to which this CPC applies are zero rated although a B00 tax line must still beDeclared.


9. Notes The CPC must only be used to declare goods listed in Annex XVI, Part A to R.543/11 whena SIV is available and when that SIV has been used to establish the customs value of thegoods.

In accordance with R.543/11, Art 137, when a SIV applies the declarant may choose to usethis figure to establish the cutoms value of their goods.

SIV rates are published daily in the ‘L’ series of Official Journals of the EuropeanCommission and can be viewed against the commodity on the TARIF database.


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40 08 020 Importation

1. Goods Covered Goods imported or re-imported on an ATA carnet.

2. Notice 104

3. Specific Fields in the declaration/notes Box 8 (non EU issued ATA carnets), where the carnet holder is not established in the EU anEORI completion number is not required, enter ‘00500’ in the Id field prefaced by the nonEU country code of the importer eg ‘US00500’ followed by their name and address.

Box 33: Commodity Code is mandatory

Box 40: previous document - enter the document class code and type (see Appendix C12)followed by the document reference against which the goods have been formallydeclared. For ATA this is ‘Z-955-’ (followed by the ATA carnet number).

Box 44 enter:

- document code N955 and the carnet number

- document status code AC for the carnet to be certified by HMRC

4. Additional documents required The ATA Carnet must be presented.

5. Security required Security is provided for under the ATA carnet by the issuing association and internationalchain of Guaranteeing associations


7. VAT —

8. Post Clearance Action Temporarily imported goods must be produced to Customs and re-exported within thetime limit allowed by customs. The officer at the port/airport must forward the detachedimportation voucher or re-importation voucher from the ATA carnet promptly to the:National Carnet Unit 1st Floor, Queens Dock, Liverpool L74 4AG. Tel: 03000 579 060.

40 22 065

1. Goods Covered Goods being removed from a customs warehouse reimported after process, adaptation,reworking or making up outside the Community:



2. Notice 702

3. Specific Fields in the declaration/notes The CPC (Box 37) must be 40 22 065on completion Box 44 enter document code C600, do not enter a status code.

Box 49 enter A, C, D or E followed by identification number of the customs warehouse andGB







6. Additional information Declare teh full name and address of the supervising Customs Office as a SPOFF Statement


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If exemption from payment of VAT is claimed, the code ‘VAX’ is to be entered in the ratecolumn of Box 47.


9. Notes Use of this CPC constitutes a declaration that the goods





40 22 066

1. Goods Covered Goods being removed from a customs warehouse reimported after repair, outside theCommunity:



2. Notice 702

3. Specific Fields in the declaration/notes The CPC (Box 37) must be 40 22 066on completion Box 44 enter document code C600, do not enter a status code.

Box 49 enter A, C, D or E followed by identification number of the customs warehouse andGB







6. Additional information Declare teh full name and address of the supervising Customs Office as a SPOFF Statement







If exemption from payment of VAT is claimed, the code ‘VAX’ is to be entered in the ratecolumn of Box 47.


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9. Notes Use of this CPC constitutes a declaration that the goods





40 51 000

1. Goods Covered Goods initially entered to IP now being declared to free circulation using article 85 of theUnion Customs Code as the basis for valuation (rate, value, quantity of the processedproduct)

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriateon completion Box 40: enter previous document class Z, zzz and reference to the related import entry in

the format EPU-Number-Date.

Box 44: Enter the appropriate licence details –see Appendix C11- IP authorisation number

4. Additional documents required Documentary evidence of the amount of duty suspended e.g. INF1 authenticated by thesupervising office

5. Security required No security is required except where a claim to preferential rates cannot be substantiatedfrom the supporting documents.

Removal can be against the appropriate security outlined in paragraph 3.8.14 of thisvolume.


7. VAT 7.1 Registered taxable personsVAT must be paid if the goods are chargeable at a positive rate and details will be includedon the VAT certificate.

7.2 Exempt personsVAT must be paid if the goods are chargeable at a positive rate


9. Notes 9.1 The declaration must be in the terms of the processed goods.

9.2 If you are authorized or have requested permission and been approved to declare thegoods at the time of first entry in the EU. Under A86(3) of the Union Customs Code youshould use CPC 40 51 F44. If the goods first entered the EU in another Member State youshould use the INF1 to provide the necessary information

40 51 002

1. Goods Covered Goods initially entered to IP, moved to customs warehousing regime, removed from acustoms warehouse by payment of or accounting for customs /excise duties and / or VATand any other charges.

2. Notice 3001


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3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriateon completion Box 40: enter previous document class Z, zzz and reference to the related import entry in


Box 44: Enter the appropriate licence details –see Appendix C11- Enter document code C600- Do not enter a status code

Box 49 –enter A,C,D or E. If you hold a Community Customs Code issued authorization or Ror U. If you hold a Union Customs Code authorization followed by identification number ofthe customs warehouse and GB

4. Additional documents required Where goods are removed on deposit (MP Code M) an additional copy of copies 3 and 4 ofthe SAD plus any continuation sheets must be attached

5. Security required No security is required for tariff quota relief except where a claim to preferential rates ortariff quota cannot be substantiated from the supporting documents.

Removal can be against the appropriate security outlined in paragraph 3.8.14 of thisvolume




8. Post Clearance Action In cases where an undertaking is involved the necessary documents must be produced asdirected in paragraph 3.8.14 of this volume

9. Notes 9.1 The declaration must be in terms of the goods at the first entry to IP and not in termsof the processed goods

40 51 003

1. Goods Covered Goods held under Temporary Admission (previously declared to IP), now being diverted tofree circulation and home use.

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriate (see Tariff Volume 3, Part 3on completion Imports)

Box 40: (previous document) – identify the Temporary Admission entry by entering ‘z/zzz/’(followed by the date of the entry to Temporary Admission in the format yymmdd)/followed by the Temporary Admission C88 entry number).

Box 44 enter:- the full name and address of the supervising Customs office responsible for the

Temporary Admission authorisation under which the goods are held as a SPOFFstatement (see Appendix C9)

- the appropriate licence details if applicable (see Appendix C11)





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7.3 If VAT is being secured by cash deposit, guarantee or paid at the time of temporaryimportation (MP Codes A,S, T, U, V)and the goods could have been entered under CPCs 4000 200, or 49 00 029 or would have been entitled to a reduced value under 61 23 F01 or

49 23 F01, the VAT should be calculated on the reduced value in accordance with thoseCPCs.

8. Post Clearance Action Enquiries must be addressed to the supervising office identified in Box 44.

9. Notes

40 51 005

1. Goods Covered IP goods eligible for favourable tariff treatment (End-Use Relief) declared to freecirculation at an end use rate of duty under shipwork End-Use

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriateon completion Box 31 enter description of goods at the time of import to IP, the IP entry number and

commodity code and the description of the goods being declared at the end use rateunder shipwork end-use.

Box 33-enter the end-use commodity code of the good declared at the end use rate

Box 44 enter:- Document code C601- Document code N990- Do not enter a document status code- IP authorisation number- Dummy end use number EU/9999/999/99- Declare the full name and address of the supervising Customs Office as a SPOFF

statement- Enter the appropriate licence details – see Appendix C11




7. VAT VAT must be paid unless relief is claimed in the following circumstances;

7.1 Parts and Equipment (including safety equipment) for qualifying ships (excludingparts and equipment imported by Government Department) providing the parts andequipment are of a kind ordinarily installed in the propulsion, navigation orcommunication systems or the general structure of any ship of 15 tons or more not beinga ship designed or adapted for use for recreation or pleasure or safety equipment for usein such a qualifying ship, relief from VAT may be claimed and VAX entered in Box 47

7.2 Goods for drilling or production platformsProvided that the goods are incorporated into offshore drilling or production platforms forthe purposes of the construction, repair, maintenance, conversion, fitting our or equippingof these platforms or to link such platforms to the mainland, relief from VAT may beclaimed, and VAX entered into Box 47.

7.3 Goods temporarily exported for treatment or processVAT should be paid on the following value providing the following conditions are fulfilled;


treatment or process outside the EU;- have been repaired, processed, adapted, reworked or made up outside the EU;


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- ownership was not transferred to any other person at exportation or during the timethey were outside the EU

7.4 Reimported goods where the importer is a VAT registered person importing thegoods in the course of his businessVAT must be paid and details included on the VAT certificate as appropriate unless thefollowing conditions for claiming relief are satisfied. The conditions require that the goods;



- were owned by the importer at the time of exportation and have remained hisproperty or were so owned and have been returned after rejection by a customeroutside the EU or because it was not possible to deliver them to such customer; or



A, D or F as appropriate. Where relief from VAT is claimed enter VAX as the last 3characters in the rate column. Alternatively VAT may be paid at importation

7.5 VAT is chargeable unless exemption is claimed, on the following value;- any freight and other charges payable, except insurance, for the transport of the







9. Notes 9.1 A copy of the entry and commercial evidence that the movement has taken place willbe required to substantiate any claim.

40 51 006

1. Goods Covered IP suspension goods eligible for favourable tariff treatment (end-use relief) being declaredto free circulation at the end use rate of duty for use within the EU for a prescribedpurpose and identified in Parts 9 and 11 of Volume 1 of the Tariff and Column 1 of theschedule and footnotes thereto in the Volume.

2. Notice 3001


- Document code C601- Document code N990- Do not enter a document status code- IP authorisation number- Dummy end use number EU/9999/999/99- Declare the full name and address of the supervising Customs Office as a SPOFF

statement- Enter the appropriate licence details –see Appendix C11





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9. Notes 9.1 A copy of the commercial evidence that the movement has taken place will berequired.

9.3 This CPC is not to be used to declare goods to shipwork end use relief

40 51 007

1. Goods Covered IP suspension goods being moved to end-use relief to fulfil contracts with the MoD ormilitary forces of other Member States on which relief from Duty is claimed under Councilregulation 150/2003.

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriateon completion Box 31 enter description of goods at the time of import to IP

Box 33 enter the commodity code of the goods moved

Box 40 enter the IP entry number in the format EPU, Entry number and Date andcommodity code and the description of the goods being moved

Box 44 enter- Document code C601- Document code N990- Do not enter a status code- IP authorization number- Dummy end use number EU/9999/999/99- Declare the full name and address of the supervising Customs Office as a SPOFF

statement- Document code C645- Enter document status code JP/UP as required- Followed by MoD certificate reference number - in the format MC%UK/. Inserting

the relevant certificate number after UK/

4. Additional documents required Certificates issued by the MoD or equivalent competent authority in another MemberState. In circumstances where the certificate itself is not available the certificate referencenumber must be quoted in Box 44.

5. Security required If the certificate is not available or not quoted in Box 44 security for duty will be required.

Enter MP code N, P, S, T, U or V as appropriate in Box 47. The amount secured must coverthe duty chargeable had the end-use rate of duty not been claimed.


7. VAT VAT must be accounted for.

8. Post Clearance Action Any security will be discharged when evidence of entitlement to relief (MoD certificate/end-use authorization number) is produced.

9. Notes Use of this CPC constitutes a declaration that the goods are being consigned to the MoD orthe military forces of other Member States and are covered by the terms of CouncilRegulation 150/2003 and for which a certificate has been issued by the MoD or equivalentcompetent authority in another Member State.


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40 51 008

1. Goods Covered IP suspension goods being moved to fulfil contracts with the MoD or military forces ofother Member States on which relief from Duty is claimed under Council regulation 150/2003 using the MoDs self assessment.

2. Notice 3001.

3. Specific Fields in the declaration/notes Box 1—enter code IM followed by A or D as appropriate.on completion Box 31—enter description of goods at the time of import to IP.

Box 33—enter the end-use commodity code of the goods moved.

Box 40—enter the IP entry number in the format EPU, Entry number and Date andcommodity code and the description of the goods being moved

Box 44—enter:- Document code C601- Document code N990- Do not enter a status code- IP authorisation number- Dummy end use number EU/9999/999/99- Declare the full name and address of the supervising Customs Office as a SPOFF

Statement- Document code C645- Enter document status code JP/UP as required- Followed by MoD certificate reference number—in the format MC%UK/. Inserting the

relevant certificate number after UK/

4. Additional documents required Certificate issued by the MoD or equivalent competent authority in another Member State.

In circumstances where the certificate itself is not available the certificate referencenumber must be quoted in Box 44.

5. Security required If the certificate is not available or not quoted in Box 44, security for duty will be required.Enter MP code N, P, S, T, U or V as appropriate in Box 47. The amount secured must coverthe duty chargeable had the end- use rate of duty not been claimed.


7. VAT VAT must be accounted for using the MoD self assessment. Enter MP code G.

8. Post Clearance Action Any security will be discharged when evidence of entitlement to relief (MoD certificate/end-use authorisation number) is produced.


40 51 009

1. Goods Covered Goods initially entered to IP for the issue of a certificate of conformity now being declaredto free circulation using article 85 of the Union Customs Code (UCC) as the basis forvaluation (rate, value, quantity of the processed product).

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

3. Specific Fields in the declaration/notes Box 1—enter code IM followed by A or D.on completion Box 40—enter previous document class Z, zzz and reference to the related import entry in

the format EPU-Entry"Number-Date.

Box 44—enter the appropriate licence details—document, certificate and authorisationcodes for harmonised declarations

4. Additional documents needed Documentary evidence of the amount of duty suspended, for example INF1 authenticatedby the supervising office.


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5. Security needed Security is not needed for tariff quota relief except where a claim to preferential rates ortariff quota can’t be proved from the supporting documents.

Removal can be against the appropriate security.


7. VAT Registered taxable persons—VAT must be paid if the goods are chargeable at a positiverate and details will be included on the VAT certificate.

Exempt persons—VAT must be paid if the goods are chargeable at a positive rate.


9. Notes The declaration must be in the terms of the processed goods

If you are authorised or have requested permission and been approved to declare thegoods at the time of first entry in the EU. Under A 86(3) of the UCC you should use CPC 4051 F44.

If the goods first entered the EU in another member state you should use the INF1 toprovide the necessary information.

A completed BOD3 must be sent to NIRU after finalisation of the inspection and clearanceof the diversion entry.

40 51 010

1. Goods Covered Goods initially entered to IP now being declared to free circulation claiming quota usingarticle 85 of the Union Customs Code (UCC) as the basis for valuation (rate, value, quantityof the processed product).

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

3. Specific Fields in the declaration/notes Box 1—enter code IM followed by A or D.on completion Box 40—enter previous document class Z, zzz and reference to the related import entry in


Box 44—enter the appropriate licence details—document, certificate and authorisationcodes for harmonised declarations. Enter IP authorisation number as GEN 45—Do notenter this against document code C601 as the entry will reject.

4. Additional documents needed Documentary evidence of the amount of duty suspended, for example INF1 authenticatedby the supervising office.

5. Security needed Security is not needed for Tariff quota relief except where a claim to preferential rates orTariff quota can’t be proved from the supporting documents.

Removal can be against the appropriate security.


7. VAT Registered taxable persons—VAT must be paid if the goods are chargeable at a positiverate and details will be included on the VAT certificate.

Exempt persons—VAT must be paid if the goods are chargeable at a positive rate.


9. Notes The declaration must be in the terms of the processed goods

If the goods first entered the EU in another member state you should use the INF1 toprovide the necessary information.

40 51 F44

1 Goods covered Goods initially entered to IP now being declared to free circulation using article 86(3) ofthe Union Customs Code as the basis for valuation.( rate, value, quantity of the importedgoods).

2 Notice 3001


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3 Specific Fields in the declaration/ Box 1 enter code IM followed by A, D, or Z as appropriatenotes on completion Box 40: enter previous document class Z, zzz and reference to the related import entry in


Box 44 enter the appropriate licence details - see Appendix C11- IP authorisation number

4 Additional documents required Documentary evidence of the amount of duty suspended e.g. INF1 authenticated by thesupervising office

5 Security required No security is required for tariff quota relief except where a claim to preferential rates ortariff quota cannot be substantiated from the supporting documents.

Removal can be against the appropriate security outlined in paragraph 3.8.14 of thisvolume.

6 Additional information —

7 VAT 7.1 Registered taxable personsVAT must be paid if the goods are chargeable at a positive rate and details will be includedon the VAT certificate.


8 Post Clearance Action —

9 Notes 9.1 The declaration must be in the terms of the imported goods.

9.2 If you are authorized to declare the processed goods for free circulation under A85) ofthe Union Customs Code you should use CPC 40 51 000.

40 53 000

1. Goods Covered Temporary Admission (TA) relief, goods being declared to free circulation and home use.

This CPC should not be used for the following TA relief goods (for these goods see CP 4053 F41);

- exhibition or use at an event (53 00 D23),- goods for approval (53 00 D24),- work of art, collectores items and antiques for exhibition with a view to sale (53 00

D25),- goods other than newly manufactured for sale by auction (53 00 D26), or- where the above goods were declared for Temporary Admission under the

corresponding VAT only TA relief CPC)

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriate. (See Tariff Volume 3, Part 3on completion Imports)

Box 40 (previous document) – identify the previous Temporary Admission entry byentering ‘z/zzz/’ (followed by date of that entry to TA in the format yymmdd)/(followed bydate of that entry to TA in the format yymmdd)/(followed by the TA C88 entry number)

Box 44 (additional information) enter:

- The name and address of the supervising Customs Office as a SPOFF statement (seeAppendix C9);

C607 followed by document status code AC.

If applicable, enter the appropriate licence details –see Appendix C11- N990 (do not enter a document status code);- The TA authorisation number held in the LCO scheme format ie TA/4 digit LCO office/

3 digit LCO reference/2 digit LCO year (see Appendix 11) or if a simplifiedauthorisation is being applied for enter TA/9999/999/99




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8. Post Clearance Action Enquiries must be addressed to the supervising office identified in Box 44’

9. Notes The TA authorization holder, the authorized person must appear in Box 8 of the SAD asthe consignee, not the buyer of the goods. If goods are sold and will remain in the EU adiversion entry based on sale value of the goods should be made by the TA authorizationholder within 30 days of payment for the goods. A copy of the sales invoice at auctionshould be attached to the diversion entry. The goods may not be released to the buyeruntil the declaration to free circulation has been accepted.

40 53 F41

1. Goods Covered Goods entered under the following Temporary Admission reliefs, sold and being releasedto free circulation and home use.

- goods for exhibition or use at a public event under CPC 53 00 D23/53 00 003;- goods for approval under CPC 53 00 D24/53 00 009;- works of art, collectors items and antiques for exhibition with a view to possible sale

under CPC 53 00 D25/53 00 003;- goods other than newly manufactured ones with a view to sale by auction under CPC

53 00 D26/53 00 003;

2. Notice 3001.

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriate. (See Tariff Volume 3, Part 3on completion Imports)

Box 40 (previous document) - identify the previous Temporary Admission entry byentering ‘z/zzz/’ (followed by date of that entry to TA in the format yymmdd)/(followed bydate of that entry to TA in the format yymmdd)/(followed by the TA C88 entry number)

Box 44 (additional information) enter:- The name and address of the supervising Customs Office as a SPOFF statement (see

Appendix C9);-

If applicable, enter the appropriate licence details -see Appendix C11- N990 (do not enter a document status code);- The TA authorisation number held in the LCO scheme format ie TA/4 digit LCO office/

3 digit LCO reference/2 digit LCO year (see Appendix 11) or if an authorization bydeclaration is being applied for enter TA/9999/999/99

Box 47 – enter the amount of duty and import VAT due on the sales value of the goods



6. Additional information A copy of the sales invoice for the goods being released to free circulation and home usemust be sent to the supervising office identified in box 44. The TA authorization holder,the authorized person must appear in Box 8 of the SAD as the consignee not the buyer ofthe goods. If goods are sold and will remain in the EU a diversion entry based on salevalue of the goods should be made by the TA authorization holder within 30 days ofpayment for the goods. A copy of the sales invoice at auction should be attached to thediversion entry. The goods may not be released to the buyer until the declaration to freecirculation has been accepted.


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7.3 If the goods could have been entered under CPCs 40 00 029 or 49 00 029 or wouldhave been entitled to a reduced value under 61 23 F01 or 49 23 F01, the VAT should becalculated on the reduced value in accordance with those CPCs

8. Post Clearance Action Enquiries must be addressed to the supervising office identified in Box 44

40 54 000

1. Goods Covered Goods initially declared to IP in another Member State, now being declared to freecirculation and home use

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A, C, D, E or F as appropriate.on completion Box 44:

- Enter the appropriate licence details –see Appendix C11- Declare the full name and address of the supervising Customs Office as a SPOFF

Statement







9. Notes See note 9.1 for CPC 40 51 000

40 71 000

1. Goods Covered Goods being removed from a customs warehouse by payment of, and accounting forcustoms duty (whether dutiable, free, temporarily suspended from duty and whether ornot a preferential rate of duty and/or excise duty and/or VAT and any other importcharges)

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriate.on completion Box 40: enter previous document class Z, zzz and reference to the related import entry in


Box 44: Enter the appropriate licence details-see Appendix C11.- Document identifier C600- Do not enter a document status

Box 49 enter A, C, D, E if you hold a Community Customs Code issued authorization or R orU if you hold a Union Customs Code authorization followed by identification number ofthe customs warehouse and GB


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6. Additional information Declare the full name and address of the supervising Customs Office as a SPOFF Statement




9. Notes

40 71 001

1. Goods Covered Goods (previously held under Temporary Admission—TA) being removed from a customswarehouse (CW) for entry to free circulation by payment of, and accounting for customsduty (whether dutiable, free, temporarily suspended from duty and whether or not apreferential rate of duty is claimed), and / or excise duty and / or VAT and any otherimport charges

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A.on completion Box 40 (previous document) – identify the previous CW entry by entering ‘z/zzz/’ (followed

by date of that entry to CW in the format yymmdd)/(followed by the CW C88 entrynumber)

Box 44: Enter the appropriate licence details –see Appendix C11

Document identifier C600

Do not enter a document status

Box 49 enter A, C, D, E or, if you hold a Community Customs Code issued authorization ir Ror U if you hold a Union Customs Code authorization followed by identification number ofthe customs warehouse and GB

4. Additional documents required Where goods are removed on deposit (MP Code M) an additional copy of copies 3 and 4 ofthe SAD plus any continuation sheets must be attached. If compensatory interest is due forthe period goods were held under TA relief, details of entry initially made to TA relief.



6. Additional information Declare the full name and address of the supervising Customs Office as a SPOFFStatement.




9. Notes


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40 71 002

1. Goods Covered Goods liable to custom duties and / or VAT removed from customs warehouse using entryin declarants records (EIDR)

2. Notice 3001



Box 44: Enter- the appropriate licence details –see Appendix C11- Document identifier C600- Do not enter a document status

Box 48 enter the duty deferment approval number (DAN) of the trader who is paying theduty.

Box 49 –enter A, C, D or E, if you hold a Community Customs Code issued authorization ir Ror U if you hold a Union Customs Code authorization followed by identification number ofthe customs warehouse and GB


5. Security required Security for duty will be covered by the trader’s duty deferment guarantee. Box 47 enterMP code F.

6. Additional information Box 44:- Declare the full name and address of the supervising Customs Office as a SPOFF

Statement.

7. VAT VAT is payable on removal of the goods from warehouse if they are chargeable at apositive rate. However under the EIDR procedure, security for VAT is covered by the tradersdeferment guarantee and will be accounted for under the normal duty defermentprocedures on the end of period C88.

Details will be included on the VAT certificate

8. Post Clearance Action

9. Notes 9.1 This CPC must only be used by traders authorised to use the EIDR procedure

9.2 Separate C88 must be submitted for each proprietor concerned to provide individualevidence of VAT payment for input tax deduction purposes.

40 71 003

1. Goods Covered Goods of any description removed from customs warehouse for the construction, repair,maintenance, conversion, fitting out or equipping of certain ships, boats and other vessels,including drilling and production platforms as described in Part 9 Section 4 of Volume 1 ofthe Tariff, for which relief from duty, and VAT where applicable is claimed. (End Use relief)

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriateon completion Box 40: enter previous document class Z, zzz and reference to the related import entry in


Box 44 :enterdocument Identifier Code N990- End Use authorisation number- Do not enter a status code- document Identifier Code C600- Do not enter a status code- Enter document codes 9AID and/ or 9AIV and status codes JP or UP as appropriate


- Enter the appropriate licence details –see Appendix C10


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- Declare the full name and address of the warehouse as a PREMS Statement- where relief is claimed under 7.1 below the name of the ship for which the parts /

equipment are intended as a GEN 45 AI Statement

Box 49 –enter A,C,D or E, if you hold a Community Customs Code issued authorization or Ror U if you hold a Union Customs Code authorization followed by identification number ofthe customs warehouse and GB



Commercial documentation as evidence that the goods: -- are eligible parts and equipment; and- are for use in eligible vessels; and- are not imported by a government department

5. Security required Security for customs duty may be required if the claim to end-use relief cannot besubstantiated eg authorisation number not known or copy invoice not available). Releasecan be on any form of security pending confirmation. Enter MP codes N, P, Q, S, T, U or V asappropriate in box 47.

The amount secured must cover the duty chargeable had the end-use rate of duty not beclaimed. When security is by deposit enter DTA as the last 3 characters of the Rate columnand the charges on deposit in the amount column of Box 47


7. VAT VAT must be paid on removal from warehouse unless relief is claimed in the followingcircumstances;

7.1 Parts and Equipment (including safety equipment) for qualifying ships (excludingparts and equipment imported by a Government Department) providing the parts andequipment are of a kind ordinarily installed in the propulsion, navigation, orcommunication systems or the general structure of any ship of 15 tons or more not beinga ship designed or adapted for use for recreation or pleasure or safety equipment for usein such a qualifying ship, relief from VAT may be claimed and VAX entered in Box 47.

7.2 Goods for drilling or production platformsProvided that the goods are incorporated into offshore drilling or production platforms forthe purposes of the construction, repair, maintenance, conversion, fitting out or equippingof these platforms or to link such platforms to the mainland, relief from VAT may beclaimed, and VAX entered in Box 47. Security for VAT is not required unless security forduty is also required (see note 5)

MP codes, N, P, Q, S, T, U or V as appropriate should be entered in Box 47


- the goods were last exported outside the EU- Were intended at their time of export to be re imported after completion of the

treatment or process outside the EU;- Have been repaired, processed, adapted, reworked or made up outside the UC;- ownership was not transferred to any other person at exportation or during the time







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- if supplied in, acquired in or imported into the EC before their export, any taxchargeable on that supply, acquisition or importation was accounted for or paid andneither has been, nor will be refunded.


A, D, or F as appropriate. Where relief from VAT IS claimed enter VAX as the last 3characters in the rate column. Alternatively VAT may be paid at importation








9. Notes 9.1 The importer must be authorised for shipwork end use relief

9.2 This CPC must not be used to claim end use relief other than shipwork see CPC 40 71004

9.3 Any guarantee will be released upon receipt and subsequent assurance of the bill ofdischarge

9.4 Goods subject to VAT only cannot claim end-use relief

40 71 004

1. Goods Covered Goods removed from customs warehouse admitted at a reduced or nil rate of customsduty, subject to their use within the EU for a prescribed purpose and identified in Parts 9and 11 of Volume 1 of the Tariff. (End Use relief)

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriateon completion Box 40: enter previous document class Z, zzz and reference to the related import entry in


Box 44 enter :- document Identifier Code in the Additional Information Box should be N990- End Use authorisation number- Do not enter a status code- document Identifier Code C600- Do not enter a status code- authorisation holders reference number as a GEN 45 AI statement if any



- Declare the full name and address of the warehouse as a PREMS Statement.- if relief is claimed for aircraft parts eligible for a suspension of duty listed in Part 9

Section 3 Volume 1 of the Tariff, the intended use and type of aircraft are to beshown as a GEN 45 AI Statement.

- where relief is claimed under 7.1 below enter -the manufacturer’s part numberspecified for inventory control in accordance with airworthiness standardsadministered by the CAA or other internationally recognised aviation authorities as aGEN 45 AI statement; and

- the type of aircraft for which the parts / equipment are intended as a GEN 45 AIStatement


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- Enter the appropriate licence details –see Appendix C10

Box 49 enter A, C, D or E,if you hold a Community Customs Code issued authorization or Ror U if you hold a Union Customs Code authorization followed by identification number ofthe customs warehouse and GB



Commercial documentation as evidence that the goods: -- are eligible parts and equipment; and- are for use in eligible aircraft; and- are not imported by a government department

5. Security required Security for customs duty may be required if the claim to end-use relief cannot besubstantiated eg authorisation number not known or copy invoice not available). Releasecan be on any form of security pending confirmation. Enter MP codes N, P,Q, S, T, U or V asappropriate in box 47.

The amount secured must cover the duty chargeable had the end-use rate of duty not beclaimed. When security is by deposit enter DTA as the last 3 characters of the Rate columnand the charges on deposit in the amount column of Box 47.


7. VAT VAT must be paid on removal from warehouse unless relief is claimed in the followingcircumstances;

7.1 Parts and Equipment (including safety equipment) for qualifying aircraft (excludingparts and equipment imported by a Government Department) providing the parts andequipment are of a kind ordinarily installed in the propulsion, navigation, orcommunication systems or the general structure of any aircraft of a weight of 8000 kgs ormore, not being an aircraft designed or adapted for use for recreation or pleasure orsafety equipment for use in such a qualifying aircraft, relief from VAT may be claimed andVAX entered in Box 47.










Where relief from VAT is NOT claimed enter MP codes A, D or F as appropriate. Whererelief from VAT is claimed enter VAX as the last 3 characters in the rate column.Alternatively VAT may be paid at importation




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9. Notes 9.1 The importer must be authorised for end use relief covering the goods for which reliefis claimed.

9.2 This CPC must not be used to claim shipwork end use relief (CPC 40 71 003)

9.3 Any guarantee will be released upon receipt and subsequent assurance of the bill ofdischarge

9.4 Goods subject to VAT only cannot claim end-use relief

40 71 005

1. Goods Covered Goods removed from a customs warehouse to fulfil contracts with the MoD or the militaryforces of other Member States, on which duty relief is claimed under Council Regulation150/2003, for use only if you hold an authorization for end use issued under theCommunity Customs Code.

2. Notice 3001



Box 49 –enter A, C, D or E, if you hold a Community Customs Code issued authorization orR or U if you hold a Union Customs Code authorization followed by identification numberof the customs warehouse and GB


5. Security required If the certificate is not available or not quoted in Box 44, security for duty will be required.Enter MP code N, P, Q, S, T, U or V as appropriate in Box 47. The amount secured mustcover the duty chargeable had the end-use rate of duty not been claimed.

6. Additional information Box 44 –enter the following in the additional information box;- document Identifier Code C600- Do not enter a status code- Declare the full name and address of the supervising Customs Office as a SPOFF

Statement- Document code C645- Document code EU/9999/999/99- Enter document status code JP / UP as required- Duty relief claimed under regulation 150/2003- End use number- MoD certificate reference number - in the format MC% UK/. inserting the relevant

certificate number after UK/

Box 47 –if the certificate is not available (status UE) and no details have been entered inbox 44 security for duty should be taken

7. VAT VAT must be paid at unless relief is claimed in the following circumstances; Parts andEquipment (including safety equipment) for qualifying aircraft providing the parts andequipment are of a kind ordinarily installed in the propulsion, navigation, orcommunication systems or the general structure of any aircraft of a weight of 8000 kgs ormore, not being an aircraft designed or adapted for use for recreation or pleasure orsafety equipment for use in such a qualifying aircraft, relief from VAT may be claimed andVAX entered in Box 47.


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8. Post Clearance Action Any security will be discharged when evidence of the entitlement to relief (MoDcertificate / end-use authorisation number) is produced.

9. Notes The use of this CPC constitutes a declaration that the goods are being consigned to theMoD or the military forces of other member states and are covered by the terms ofCouncil Regulation 150/2003 and for which a certificate has been issued by the MoD orequivalent competent authority in another Member State

40 71 006

1. Goods Covered Goods initially entered under the customs warehousing procedure, now being transferredto free circulation with a claim to relief from duty and/or VAT under the Returned GoodsRelief (RGR) or Community System of Duty Reliefs (CSDR) procedures (the latter beinggoverned by EU Council Regulation 1186/2009.

2. Notices 236, 317, 340, 341, 342, 361, 364, 365, 366, 367, 368, 369, 371, 373, 374. For some ofthe Council Regulation 1186/2009 reliefs, there is no current Notice—details of these canbe found in the Tariff Vol 1, Parts 10.3.3 to 10.3.5



Box 44: Enter the appropriate licence details –see Appendix C11- Document identifier C600- Do not enter a document status- Document identifier code 9AID/AIV as appropriate and status codes JP/UP as

required.

Box 49 –enter A,C,D or E, if you hold a Community Customs Code issued authorization ir Ror U if you hold a Union Customs Code authorization followed by identification number ofthe customs warehouse and GB




7. VAT —


9. Notes 9.1 For administrative purposes this CPC has been created to cover goods transferredfrom customs warehousing to RGR or CSDR. The use of the appropriate CPC in box 44binds the declarant to the conditions of the relief. Make a GEN17 AI Statement. Reliefclaimed under CPC... (this should be a CPC in the 40 00 C series for CSDR or the 61 seriesfor RGR).

9.2 For goods being removed from customs warehousing to free circulation 40 71 000should be used.

9.3 The following CPCs are not eligible to be used with AI statement GEN17—40 00 065,40 00 200, 40 71 065 and 61 21 001.

40 71 007

Note: A partially completed SAD declaration may be presented-see paragraph 3 for details of fields required

1. Goods Covered Goods liable to customs and/or excise duty and/or VAT or otherwise not in free circulation,removed from a customs warehouse for the official use of visiting forces (Goods forpersonal use of entitled members of the visiting forces must be removed under CPC 40 71009)

2. Notice 3001


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3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriateon completion Only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8),

15a, 21, and 27.

Box 42 should show a nominal value of £1.

Box 44: Enter the appropriate licence details –see Appendix C11- Document identifier C600- Do not enter a document status- Declare the full name and address of the supervising office as a SPOFF statement

Box 47 customs duty is not payable –do not enter a duty line.

Box 49 enter A, C, D or E,if you hold a Community Customs Code issued authorization or Ror U if you hold a Union Customs Code authorization followed by identification number ofthe customs warehouse and GB




7. VAT VAT is not payable do not enter a VAT tax line in Box 47.


9. Notes —

40 71 008


1. Goods Covered Goods liable to customs and/or excise duty and/or VAT or otherwise not in free circulation,removed from a customs warehouse under diplomatic privilege for the official use offoreign missions or international organisations in the UK (Goods for personal use ofentitled individuals must be entered under CPC 40 71 009)

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by Aon completion Only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14 (only if different to 8),

15a, 21, and 27.

Box 40: enter previous document class Z, zzz and reference to the related import entry inthe format EPU-Number-Date.


Box 44: Enter the appropriate licence details –see Appendix C11.

Enter- Document identifier C600- Do not enter a document status- Declare the full name and address of the supervising office as a SPOFF statement

Box 49 –enter A, C, D or E, if you hold a Community Customs Code issued authorization orR or U if you hold a Union Customs Code authorization followed by identification numberof the customs warehouse and GB


4. Additional documents required Form C426 completed by an authorised member of the embassy or internationalorganisation staff.

If a motor vehicle is to be removed ,form C426 must additionally be authorised by theForeign and Commonwealth Office


6. Additional information Declare the full name and address of the warehouse as a PREMS AI Statement.

7. VAT VAT is not payable. Do not enter a VAT tax line in Box 47.


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9. Notes —

40 71 009


1. Goods Covered Goods liable to customs and/or excise duty and/or VAT or otherwise not in free circulation,removed from a customs warehouse under diplomatic privilege for personal use ofentitled members of staff of foreign missions or international organisations in the UK.(Goods for official use at the embassy or international organisation must be entered underCPC 40 71 008

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by Aon completion Only the following fields need to be input to CHIEF: 1, 2, 5, 6, 8, 14(only if different to 8),

15a, 21, and 27.





Box 49 enter A, C, D or E,if you hold a Community Customs Code issued authorization ir Ror U if you hold a Union Customs Code authorization followed by identification number ofthe customs warehouse and GB


4. Additional documents required Form C426 completed by an authorised member of the embassy or internationalorganisation staff.

If a motor vehicle is being removed ,form C426 must additionally be authorised by theForeign and Commonwealth Office


6. Additional information Declare the full name and address of the warehouse as a PREMS AI Statement.

7. VAT VAT is not payable do not enter a VAT tax line in Box 47.


9. Notes —

40 71 010


1. Goods Covered Goods liable to customs and/or excise duty and/or VAT or otherwise not in free circulation,removed from a customs warehouse for the personal use of entitled members of visitingNATO forces. (Goods for the official use of NATO visiting forces must be entered under CPC40 71 007)

2. Notice 3001


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3. Specific Fields in the declaration/notes Box 1 enter code IM followed by Aon completion Only the following fields need to be input to CHIEF: 1,2,5,6,8,14 (only if different to 8),

15a, 21, and 27.




Enter- Document identifier C600- Do not enter a document status

Box 49 enter A, C, D or E if you hold a Community Customs Code issued authorization ir Ror U if you hold a Union Customs Code authorization followed by identification number ofthe customs warehouse and GB


4. Additional documents required For motor vehicles supplied to visiting forces personnel, 3 copies of form C & E 941completed by an authorised member of the forces.

For goods other than motor vehicles a Form C2 or DD1434.


6. Additional information Declare the full name and address of the warehouse as a PREMS AI Statement

7. VAT VAT is not payable. Do not enter a VAT tax line in Box 47.


9. Notes —

40 71 011

1. Goods Covered Goods liable to customs duty and / or VAT or otherwise not in free circulation removedfrom customs warehousing for which Outward Processing Trade (OPT) in textiles isclaimed, being products obtained from goods which were exported from the EU for thepurposes of undergoing an authorised process

2. Notice Dti Notice to importers (NTI) No 2719

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by Aon completion Box 40: enter previous document class Z, zzz and reference to the related import entry in


Box 44: Enter- the appropriate licence details –see Appendix C11- Document Code C600- Do not enter a status code- Document code Y009 followed by the OPT authorisation number. Do not enter a

status code- Document code C604 followed by document status code AC if an INF2 is present and

certification is required- Enter document codes 9AID and/or 9AIV and status codes JP or UP as appropriate- Declare the full name and address of the customs warehousing supervising Customs

Office as a SPOFF Statement

Box 47 -a duty tax line is not required provided all necessary additional documents arepresented (see Note 5 below).

Box 49 enter A, C, D or E,if you hold a Community Customs Code issued authorization ir Ror U if you hold a Union Customs Code authorization followed by identification number ofthe customs warehouse and GB


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4. Additional documents required An extra copy of the declaration for free circulation.

The processors invoice with proof that the processing operation has been preformed inthe country stated in the Prior Authorisation

A declaration that ownership has not changed since exportation in those cases where VATis being paid on a reduced value (see Notice 3001).

A form INF2 (C&E 1155) if goods for processing were exported from a MS other than theUK

5. Security required If the additional documents required under paragraph 4 are not available, security for anyduty must be by cash deposit. Enter MP code M or P in box 47





9. Notes 9.1 Provided that OPT requirements are met, no DoTI import licence will be required forthe processed products on release to free circulation

9.2 If OPT requirements are not met, the processed goods may only be released for freecirculation under the authority of a DoTI import licence

9.3 If the exported goods for processing were re-imported into the warehouse withouthaving been released abroad they may require a DoTI import licence on release to freecirculation unless they are Community origin goods

9.4 Documentary proof of origin for certain goods falling within Chapters 51 to 63 ofVolume 2 of the Tariff will be required.

40 71 012

1. Goods Covered Solid fuel liable to climate change levy, customs duty and/or VAT, being removed from acustoms warehouse by payment of, and accounting for climate change levy, (whether levyis due, full relief claimed, or reduced rate claimed), and payment of any other importcharges.

2. Notice CCL1

3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by Aon completion Where the full rate of levy is being declared and paid on removal enter in Box 44 “Levy

relief not claimed”, where levy relief is claimed under the terms of Sections 4, 5, 6 or 7 ofNotice CCL1 use override code ‘EXD’ in Box 47c and enter the revenue payable in Box47d.Where full relief is claimed enter the levy amount as 0.00.


Box 49 –enter A, C, D or E, if you hold a Community Customs Code issued authorization ir Ror U if you hold a Union Customs Code authorization followed by identification number ofthe customs warehouse and GB


5. Security required No security is required

6. Additional information Box 44:- where the 20% reduced rate of levy is claimed –the facility number allocated by the

Defra in relation to a climate change levy agreement must be entered as a GEN18 AIStatement.



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9. Notes —

40 71 013

1. Goods Covered Customs warehouse removals—parts, components and other goods, falling within tariffChapters 25-99, of a kind to be incorporated in or used in the manufacture, repair,maintenance, rebuilding, modification or conversation of civil aircraft for which anairworthiness certificate has been issued by a party authorised by aviation authoritieswithin the Union or in a third country identified as, eligible for end use relief in the Tariff.

2. Notice Volume 1, Part 9 of the Tariff.

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriateon completion on completion Box 36 " enter the code 119.

Box 44 should be endorsed:- authorisation number EU 9999/999/99- Document Identifier code A119- Document Code N990- Document status AE or GE and reference ‘see attached schedule’ 1.2.13/1 14—1

Custom Tariff Vol 3

Box 49 enter A, C, D or E if you hold a Community Customs Code issued authorization ir Ror U if you hold a Union Customs Code authorization followed by identification number ofthe customs warehouse and GB Volume 3 Appendix E2.

- Declare “Import with airworthiness certificate” as an AI 10100 statement- Enter AWC as the SPOFF AI statement in all fields except the country which should be

GB.


4. Additional documents required Commercial documents as evidence as evidence that the goods are for incorporation in orused for civil aircrafts. If the original airworthiness certificate cannot be presented whenthe goods are released to free circulation the commercial invoice, or document attachedto such invoice are signed by the seller of the goods must carry the followingendorsement:

“For the following goods of this invoice/invoice no* ...” the following airworthinesscertificates (see column 2) have been issued by he Company shown in column 3authorised by the aviation authority shown in column 4 of the country shown in column 5.

Position No No of the Issuer of the Name of the Name of the invoice airworthinescertificate (3) authorising country (5) invoice (1) certificate (2) aviation authority (4).

* when annexed on a separate sheet invoice number and date should be inserted.

5. Security required No security for duty is required unless there is doubt as to the authenticity of theairworthiness certificate. The amount secured must cover the duty chargeable had thegoods not been eligible for entry under this CPC. Enter MP codes M, P, S, T, U or V in box47.



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(i) of a kind oridinarily installed in the propulsion, navigation or communications systemsor the general structure of any qualifying aircraft, or


(iii) where the importer is a government department, the parts are to be installed orincorporated in the course of furtherance of business; or in aircraft used for providingrescue or assistance at sea.

A qualifying aircraft is an aircraft that:

(i) is used by an airline operating or reward chiefly on international routes, or


For further information see Notice 744C.



9. Notes 9.1 Only goods/parts which hold an airworthiness certificate identified in the Tariff aseligible for end use relief may be entered to this CPC.

9.2 If the relevant goods/parts do not possess an airworthiness certificate the goodsshould be entered to either end-use relief or Inward processing relief, both of whichrequire prior authorisation.

9.3 The certificates of airworthiness may be required upon audit verification checks.

9.4 The CPC does not cover semi-manufactured parts or components or raw materialswhich have a manufacturer’s certificate of conformity, nor unserviceable parts which areimported for repair.

9.5 Third country importers must have indirect representation by a UK agent. In box 14you should enter 3.

40 71 014

1. Goods Covered Customs warehouse removals—parts, components and other goods, falling within tariffChapters 25-99, of a kind to be incorporated in or used in the manufacture, repair,maintenance, rebuilding, modification or conversation of civil aircraft for which anairworthiness certificate has been issued by a party authorised by aviation authoritieswithin the community or in a third country identified as NOT eligible for end use relief.

2. Notice Volume 1, Part 9 of the Tariff.

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriateon completion on completion Box 36 " enter the code 119.

Box 44 should be endorsed:- Document Identifier code A119- Document status AE or GE and reference ‘see attached schedule’

Declare “Import with airworthiness certificate” as an A1 10100 statement.


Box 49 –enter A,C,D or E E, if you hold a Community Customs Code issued authorization orR or U if you hold a Union Customs Code authorization followed by identification numberof the customs warehouse and GB

4. Additional documents required Commercial documents as evidence as evidence that the goods are for incorporation in orused for civil aircrafts. If the original airworthiness certificate cannot be presented whenthe goods are released to free circulation the commercial invoice, or document attachedto such invoice are signed by the seller of the goods must carry the followingendorsement:

“For the following goods of this invoice/invoice no* ...” the following airworthinesscertificates (see column 2) have been issued by he Company shown in column 3authorised by the aviation authority shown in column 4 of the country shown in column 5.

Position No No of the Issuer of the Name of the Name of on the invoice airworthinescertificate (3) authorising the country (5) invoice (1) certificate (2) aviation authority (4).

* when annexed on a separate sheet invoice number and date should be inserted.


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5. Security required No security for duty is required unless there is doubt as to the authenticity of theairworthiness certificate. The amount secured must cover the duty chargeable had thegoods not been eligible for entry under this CPC. Enter MP codes M, P, S, T, U or V in box47.



(i) of a kind oridinarily installed in the propulsion, navigation or communications systemsor the general structure of any qualifying aircraft, or


(iii) where the importer is a government department, the parts are to be installed orincorporated in the course or furtherance of business, or in aircraft used for providingrescue or assistance at sea.

A qualifying aircraft is an aircraft that:

(i) is used by an airline operating or reward chiefly on international routes, or


For further information see Notice 744C.


8. Post Clearance Action 1.2.13/1 14—Customs Tariff Vol 3.

9. Notes 9.1 Only goods/parts not identified in the Tariff as eligible for end-use relief, which holdan airworthiness certificate may be entered to this CPC. If the goods/parts are identified asbeing eligible for end-use relief see CPC 40 00 001.

9.2 If the relevant goods/parts do not possess an airworthiness certificate the goodsshould be entered to either end-use relief or Inward processing relief, both of whichrequire prior authorisation.

9.3 The certificates of airworthiness may be required upon audit verification checks.

9.4 This CPC does not cover semi-manufactured parts or components or raw materialswhich have a manufacturer’s certificate of conformity, nor unserviceable parts which areimported for repair.

9.5 Third country importers must have indirect representation by a UK agent. In box 14you should enter 3.

40 71 015

1. Goods Covered IP suspension goods being moved to fulfil contracts with the MoD or military forces ofother Member States on which relief from Duty is claimed under Council regulation 150/2003 removed from customs warehousing.

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriateon completion Box 31 enter description of goods at the time of import to IP

Box 33 enter the commodity code of the goods moved

Box 40 enter the IP entry number in the format EPU, Entry number and Date andcommodity code and the description of the goods being moved

Box 44 enter- Document code C601- Document code N990- Do not enter a status code- IP authorization number- Dummy end use number EU/9999/999/99- Declare the full name and address of the supervising Customs Office as a SPOFF

Statement- Document code C645- Enter document status code JP/UP as required


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- Followed by MoD certificate reference number - in the format MC% UK/. insertingthe relevant certificate number after UK/GB

Box 49 –enter A,C,D or E if you hold a Community Customs Code issued authorization or Ror U if you hold a Union Customs Code authorization followed by identification number ofthe customs warehouse and GB


5. Security required If the certificate is not available or not quoted in Box 44, security for duty will be required.Enter MP code N, P, Q, S, T, U or V as appropriate in Box 47. The amount secured mustcover the duty chargeable had the end-use rate of duty not been claimed.


7. VAT VAT must be accounted for

8. Post Clearance Action Any security will be discharged when evidence of entitlement to relief (MoD certificate/end-use authorization number) is produced.


40 71 E01

1. Goods Covered Goods being removed from a customs warehouse by payment of, and accounting forcustoms duty using the unit values for the determination of the customs value for certainperishable goods under Articles 173 –177 of EC regulation No 2454/93 and / or VAT andany other import charges

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by Aon completion Box 44 enter

- Document identifier C600- Do not enter a document status

Box 49 –enter A,C,D or E, if you hold a Community Customs Code issued authorization ir Ror U if you hold a Union Customs Code authorization followed by identification number ofthe customs warehouse and GB




6. Additional information Box 44- Declare the full name and address of the supervising Customs Office as a SPOFF

Statement.




9. Notes —


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40 71 E02

1. Goods Covered Goods being removed from a customs warehouse by payment of, and accounting forcustoms duty using Standard Import Values eg EC Regulation No 3223.94 and / or VATand any other import charges

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A.on completion Box 44 enter

- Document identifier C600- Do not enter a document status

Box 49 –enter A,C,D or E, if you hold a Community Customs Code issued authorization or Ror U if you hold a Union Customs Code authorization followed by identification number ofthe customs warehouse and GB




6. Additional information Box 44- Declare the full name and address of the supervising Customs Office as a SPOFF

Statement




9. Notes —


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