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51

INWARD PROCESSING

51 00 000

1.Goods Covered Goods being entered to IP by either;- the holder of a full or authorization involving more than one Member State issued

under economic codes 1,2,3,4,5,9,10,11,12,13,14,15,16,17,18,19,20,21,22,- goods being entered without payment of customs duty, equivalent goods having

previously been exported using prior export equivalence/prior import equivalence.

Where the processed products will be declared to free circulation using article 85 of theUnion Customs Code as the basis for valuation. (rate, value, quantity of the processedgoods)

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 44 enter

- Document identifier C601- IP authorisation number- Do not enter a document status code.- Authorisation holders reference number as a GEN 45 AI statement (if any)- Enter the appropriate licence details –see Appendix C10- Details of the guarantee reference number as an AI statement - GRNTR

Where the goods are subject to Climate Change Levy (tax type code 990) a tax line mustbe completed but no levy is payable. Use override code “EXD” in Box 47c and enter theamount payable as 0.00 in Box 47dBox 47e –if security is not required do not enter an MP code

4. Additional documents required —

5. Security required Security may be required to ensure conditions and obligations of the relief will be met.

The supervising office will state in the authorisation or notify the holder if security isrequired. If security is required a valuation statement will be needed, see the tariff volume1 part 14 for further information

If you have a Union Cusom Code authorisation and are using individual guarantees enterdocument codes 9AID (Customs duties) and 9AIV (VAT) and status code UP In Box 44;

If you have a Community Customs Code authorisation security is not required enterdocument codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in Box 44.

The correct status codes to use with document codes 9AID/9AIV are as follows:?

Authorisation issued under the Community Customs Code -status code JP

Authorisation issued under the Union Customs Code with no CCG ie you wish to place aguarantee by using individual guarantee amounts-status code UP

Authorisation issued under the Union Customs Code with CCG-status code CP

In Box 47 enter MP code N, P, Q, S, T, U or V as appropriate

6. Additional information Box 44 –enter the following statements in the additional information box;

Declare the full name and address of the supervising Customs Office as a SPOFF statement

7. VAT

8. Post Clearance Action Enquiries must be addressed to the supervising office whose address is in Box 44

1.10.17/9 Customs Tariff Vol 317—1

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9. Notes 9.1 This CPC must not be used for goods entered under an authorization by declaration(see CPC 51 00 001)

9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid downin Council Regulation 950/2013 and Commission Regulations 2015/2446 and 2015/2447.are met. Anyone who gives untrue information about goods imported under thesearrangements may be liable to penalties under the Customs & Excise Management Act1979.

9.3 Where CFSP has been used to declare the goods, no processing may be carried out onthe goods until the supplementary declaration has been submitted.

9.4 Agents must have prior written approval from the authorisation holder to enter goodsto IP on their behalf and ensure a copy of the entry is returned to the holder.

9.5 Where the goods to be entered are liable to Climate Change Levy (tax type code 990) atax line must be completed but no levy is payable. Use override code “EXD” in Box 47c andenter the amount payable as 0.00 in Box 47d.

9.6 IP allows relief from customs duty, specific customs duty, anti-dumping duty andcountervailing duty.

9.7 Traders are reminded that failure to submit a suspension Bill of Discharge (Form TBA)by the due date to their supervising office may lead to having to pay any suspended dutyand VAT. Any guarantee will not be released until you have submitted you bill ofdischarge.

9.8 If you wish / are authorized to declared your goods to free circulation based on theimported goods under article 86(3) of the Union Customs Code use CPC 51 00 F44.

51 00 001

1.Goods Covered Suspension, using the authorization by declaration procedures under economic codes2,3,4,9,10,11,13,14,15,16,17,18,19,20,21, 22

The following goods are not eligible to use this procedure and cannot be entered to thisCPC;

- for entering goods using simplified import procedures- where it is intended to use simplified export procedures when disposing of the

goods;- for goods entered under economic codes 1,5,6,7,8,12, for goods being removed from

a customs warehouse (see CPCs 51 71 001)- for all goods falling under Chapters 93 and 97 of the Tariff;- goods over the value of £500,000;- where it is intended to use equivalence;- for simplified procedures for the aircraft industry and building of satellites;- for simplified procedures for processing IP goods in a customs warehouse;- for simplified procedures for commissary stores;- to cut, slice or cook meat for airline meals;- to enter catalysts, agents or production accessories;- to enter ozone depleting substances;- for the IP Tax Free Shopping Scheme- Goods subject to anti dumping duties

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 44 enter;

- Declare ‘authorization by declaration’, IP authorisation reference number IP/9999/999/99 as a 00100 AI statement for goods entered using an authorization bydeclaration

- Economic code as listed in paragraph 1


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- Declare the full name and address of the supervising Customs Office as a SPOFFstatement. For goods entered to IP using the simplified authorisation procedureenter “NIRU”

- the traders own reference number as a GEN 45 AI statement, if any;- “ECO”% 2,3,4,9,10,11,13,14,15,16,17,18,19,20,21, 22 –see Volume 3 Appendix C9- “PRO”% 01,02,03,04,05,06 or 07 –see Volume 3 Appendix C9- “MCP” % 01 or 02—see Volume 3 Appendix C9- “ROY” % 01 or 02—see Volume 3 Appendix C9- “POD” %06- appropriate licence details –see Appendix C11- Document code C601 IP authorisation number IP 9999/999/99- Details of the guarantee reference number as an AI statement - GRNTR

Box 47-.

Where the goods are subject to Climate Change Levy (tax type code 990) a tax line mustbe completed but no levy is payable. Use override code “EXD” in Box 47c and enter theamount payable as 0.00 in Box 47d

Box 47e –if security is not required do not enter an MP code


5. Security required Security will be required for customs duty and VAT to ensure conditions and obligations ofthe relief will be met.

Security must be by guarantee. In Box 47 enter MP code N, P, Q, S, T, U or V as appropriate.

6. Additional information NIRU contact details: NIRU, HMRC, Abbey House, Head Street, Enniskillen NI. Tele 03000572 100.

7. VAT —

8. Post Clearance Action Enquiries must be addressed to NIRU

9. Notes 9.1 IP suspension allows relief from customs duty, specific customs duty, anti dumpingduty and countervailing duty. 6Please note goods subject to Anti-Dumping duty cannotbe used with the authorisation by declaration procedure.7

9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid downin Council Regulation 950/2013 and Commission Regulation 2015/2446 and 2015/2447are met. Anyone who gives untrue information about goods imported under thesearrangements may be liable to penalties under the Customs & Excise Management Act1979


9.4 Traders are reminded that failure to submit a Bill of Discharge (Form Bod3) by the duedate, to NIRU may lead to having to pay any suspended duty and VAT. They are alsoreminded that they must use relevant re-export CPCs in the 31 51 series or note details ofany other means of disposal.

51 00 002

1.Goods Covered Goods imported from outside the Union, without payment of customs duty or VAT, underprior export equivalence (EX/IM)

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 44 Enter document identifier C601 ,

- IP authorisation number- Do not enter a document status code- Authorisation holders reference number as a GEN 45 AI statement (if any)


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- Enter the appropriate licence details – see Appendix C11Box 46 Statistical value

Box 47 Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculatethe potential duty.


Box 47e If security is not required do not enter an MP code

4. Additional documents required For goods imported to replace equivalent goods previously exported (EX/IM) 3 copies i.e.the original and copies 1 and 2 of form INF5 stamped by customs where the export tookplace must be presented. If the quantity being imported is more than the quantity shownon the INF5, the excess balance can be entered to free circulation (with payment of duty)or may be entered to another authorised relief. If the excess balance is to be entered to IP,CPC 51 00 000 should be used.

5. Security required —

6. Additional information Box 44 – enter the following statements in the additional information box;- Declare the full name and address of the supervising Customs Office as a SPOFF

statement

7. VAT


9. Notes 9.1 Agents must have prior written approval from the authorisation holder to enter goodsto IP on their behalf and ensure a copy of the entry is returned to the holder.

9.2 This CPC must not be used for goods entered under an authorisation by declaration(see CPC 51 00 001) suspension in another Member State (see 51 54 000)

9.3 Use of this CPC constitutes a declaration by the importer that the conditions laid downin Council Regulation 950/2013 and Commission Regulation 2446/2015 and 2447/2015are met. Anyone who gives untrue information about goods imported under thesearrangements may be liable to penalties under the Customs & Excise Management Act1979.

51 00 003

1.Goods Covered Goods being entered to IP (VAT only), using the authorisation by declaration proceduresunder economic codes 2,3,4,9,11,21.


- goods using simplified import procedures- where it is intended to use simplified export procedures when disposing of the

goods;- for goods entered under economic codes 1,5,6,7,8,12- for goods being removed from a customs warehouse (see CPCs 51 71 004)- for all goods falling under Chapters 93 and 97 of the Tariff;- goods over the value of £500,000;- where it is intended to use equivalence;- for simplified procedures for the aircraft industry and building of satellites;- for simplified procedures for processing IP goods in a customs warehouse;- for simplified procedures for commissary stores;- to cut, slice or cook meat for airline meals;- to enter catalysts, agents or production accessories;- to enter ozone depleting substances;- for the IPR Tax Free Shopping Scheme- Goods subject to anti dumping duties

2.Notice 3001



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- document code C601 IP authorisation number IP 9999/999/99- Do not enter a document status.- Declare ‘authorisation by declaration’, IP authorisation reference number as a 00100

AI statement for goods entered to IP by declaration.- economic code as listed in paragraph 1- Enter NIRU as a SPOFF statement as the supervising Custom Office- the traders own reference number as a GEN 45 AI statement, if any;- VAT registration number (if appropriate)- “ECO”% 2,3,4,9,11,21–see Volume 3 Appendix C9- “PRO”%01,02,03,04,05,06 or 07 –see Volume 3 Appendix C9- “MCP” % 01 or 02 - see Volume 3 Appendix C9- “ROY”% 01 or 02 - see Volume 3 Appendix C9 “- “POD” % 06- Enter the appropriate licence details –see Appendix C11- Details of the guarantee reference number as an AI statement –GRNTR

Box 47-.Enter ‘VAX’ as the last 3 characters in the VAT line.

Where the goods to be entered are liable to climate change levy (tax type code 990) a taxline must be complted but no levy is payable. Use override code “EXD” in Box 47c andenter the amount payable as 0.00 in Box 47dBox 47e –


5. Security required Security will be required for import VAT to ensure conditions and obligations of the reliefwill be met. Where required, security must be by guarantee. In Box 47 enter MP codeN,P,Q,S,T,U or V as appropriate. Where security is required 9AIV and status code UP in Box44

6. Additional information NIRU contact details: NIRU, HMRC, Abbey House, Head Street, Enniskillen NI. Tele 03000572 100.

7. VAT —


9. Notes 9.1 IP suspension allows relief from customs duty, specific customs duty, anti dumpingduty and countervailing duty. 6Please note goods subject to Anti-Dumping duty cannotbe used with the authorisation by declaration procedure.7

9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid downin Regulation 950/2013 and Commission Regulation 2446/2015 and 2447/2015 are met.Anyone who gives untrue information about goods imported under these arrangementsmay be liable to penalties under the Customs & Excise Management Act 1979


9.4 Traders are reminded that failure to submit a Bill of Discharge (Form Bod 3) by the duedate, to NIRU may lead to having to pay any suspended duty or VAT. They are alsoreminded that they must use relevant re-export CPCs in the 31 51 series or note details ofthe any other means of disposal.

51 00 004

1.Goods Covered Goods imported from outside the Union without payment of customs duty or VAT underprior import equivalence (IM/EX)

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 appropriate.on completion Box 44 enter:

- document identifier C601 ,- IP authorisation number- Do not enter a document status- Authorisation holders own reference (if any)- If you require an INF9 certified enter document code C610 and status code AC- appropriate licence identifier from Appendix C11- 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

Box 46 –statistical value

Box 47Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculate thepotential duty.

Where the goods are subject to Climate Change Levy (tax type code 990) a tax line mustbe completed but no levy is payable. Use override code “EXD” in Box 47c and enter theamount payable as 0.00 in Box 47dBox 47e –if security is not required do not enter an MP code

4. Additional documents required For goods imported to IP that are to be released to free circulation with equivalent goodsto be exported at a later date (IM/EX),form INF9 (original and 3 copies) must be presented(Boxes 1 to 8 completed) with the declaration. Provided the customs office of entry issatisfied, Box 11 of the INF9 will be certified. Copy 3 of the INF9 will be sent to thesupervising office for the IP authorisation, the original and copies 1 and 2 will be returnedto the agent / importer.

5. Security required Security may be required for customs duty and possibly VAT to ensure conditions andobligations of the relief will be met unless qualification for a waiver is met.

The supervising office will state in the authorization or notify the holder if security isrequired. If security is required a valuation statement will be needed, see the tariff volume1 part 14 for further information.

In Box 47 enter MP code N, P, T, U, V as appropriate

If you have a Union Custom Code authorisation and are using individual guarantees enterdocument codes 9AID (Customs duties) and 9AIV (VAT) and status code UP In Box 44; Ifyou have a Community Customs Code authorisation security is not required enterdocument codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in Box 44.

The correct status codes to use with document codes 9AID/9AIV are as follows:




6. Additional information —

7. VAT —



51 00 005

1.Goods Covered Goods being entered to IP by;

the holder of a full authorization issued under economic codes1,2,3,4,5,9,10,11,12,13,14,15,16,17,18,19,20,21,22,

Imported using the CN22/CN23 (international mail) procedure where the amount ofimport duty is less than £750 and a guarantee waiver is being requested.

2.Notice 3001



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3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriate.on completion Box 44 enter:

- document identifier C601 ,- IP authorisation number- Do not enter a document status- Authorisation holders reference number as a GEN 45 AI statement (if any)- If you require an INF9 certified enter document code C610 and status code AC- Enter the appropriate licence details - see Appendix C10


5. Security required Security will not be required for customs duty and VAT to ensure conditions andobligations of the relief will be met. However, these may become due if you do notdischarge the IP procedure correctly and submit your BOD1.

6. Additional information Box 44 –enter the following statements in the additional information box;


7. VAT —


9. Notes 9.1 This CPC must not be used for goods entered under an authorization by declaration

9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid downin Council Regulation 950/2013 and Commission Regulations 2015/2446 and 2015/2447are met. Anyone who gives untrue information about goods imported under thesearrangements may be liable to penalties under the Customs & Excise Management Act1979.




9.7 Traders are reminded that failure to submit a suspension Bill of Discharge (Form BOD1)by the due date to their supervising office may lead to having to pay any suspended dutyand VAT. Any guarantee will not be released until you have submitted you bill ofdischarge

51 00 006

1.Goods Covered Goods being entered to IP VAT only by;

the holder of a full authorization issued under economic codes1,2,3,4,5,9,10,11,12,13,14,15,16,17,18,19,20,21,22,

Imported using the CN22/CN23 (international mail) procedure where the amount ofimport duty is less than £750 and a guarantee waiver is being requested.

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 code 5

Box 44 enter:- Document identifier C601 ,- IP authorisation number- Do not enter a document status code- Authorisation holders reference number as a GEN 45 AI statement (if any)- Enter the appropriate licence details - see Appendix C10

5. Security required Security will not be required for import VAT. However, Import VAT may become due if youdo not discharge the IP procedure correctly and submit your BOD1.


7. VAT —


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8. Post Clearance Action Enquiries must be addressed to the supervising office in Box 44

9. Notes 9.1 IP allows relief from customs duty, specific customs duty, anti-dumping duty andcountervailing duty.

9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid downin Regulation 950/2013 and Commission Regulation 2446/2015 and 2447/2015 are met.Anyone who gives untrue information about goods imported under these arrangementsmay be liable to penalties under the Customs & Excise Management Act 1979.


9.4 Traders are reminded that failure to submit a Bill of Discharge (Form BOD1) by the duedate, may lead to having to pay any suspended duty or VAT. They are also reminded thatthey must use relevant re-export CPCs in the 31 51 series or note details of any othermeans of disposal.

9.5 Goods imported from special territories should use CPC 49 00 014.

9.6 You must retain evidence of export/declaration to free circulation and include this onyour BoD1.

51 00 007

1.Goods Covered Non-Community goods which are to be processed following the issuing of an HG3 noncompliance notice.

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 44 enter:

- Document identifier C601- Do not enter a document status code- IP/9999/999/99 - Declare the full name and address of the supervising Customs

Office as a SPOFF statement- the appropriate licence details - see Appendix C11


5. Security not be required.


7. VAT Use of this CPC suspends import VAT. No import VAT is payable on this entry.

8. Post Clearance Action Enquiries must be addressed to the supervising office in Box 44

9. Notes The use of IP extends to customs duties and CAP charges only. IP does not relieve theliability to excise duties. However by virtue of Article 5 of Council Directive 92/12 exciseduties are not due until the goods are discharged from IP.

A completed BOD3 must be sent to NIRU after finalisation of the inspection and clearanceof the diversion entry.

51 00 A01

1.Goods Covered Non Union products intended for re –export outside of the customs territory of the Unionentered to IP where prior export of the compensating products are obtained from milkand milk products.(EX/IM)

- the holder of a full/authorisation involving more than one Member State issuedunder economic code 2,3,6,7,8,9,11,12,21; or

- goods being entered without payment of customs duty, equivalent goods havingpreviously exported by the same authorisation holder using prior export equivalence

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 appropriate.on completion Box 44 enter:

- document identifier C601 ,- IP authorisation number- Do not enter a document status code.- Authorisation holders reference number as a GEN 45 AI statement (if any)- If you require an INF9 certified enter document code C610 and status code AC- Declare the full name and address of the supervising Customs Office as a SPOFF

Statement

Box 47-.Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculatethe potential duty.

Box 47e-.

4. Additional documents required For goods imported to replace equivalent goods previously exported (EX/IM) 3 copies i.e.the original and copies 1 and 2 of form INF5 stamped by customs where the export tookplace must be presented. If the quantity being imported is more than the quantity shownon the INF5, the excess balance can be entered to free circulation (with payment of duty)or may be entered to another authorised relief. If the excess balance is to be entered to IP,CPC 51 00 000 should be used.

5. Security required Security will not be required to ensure conditions and obligations of the relief will be met.


7. VAT —


9. Notes 9.1 This CPC must only be used to enter IP suspension where prior export of thecompensating products is obtained from milk and milk products.

9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid downin Council Regulation 952/2013 and Commission Regulation 2446/2015 & 2447/2015 aremet. Anyone who gives untrue information about goods imported under thesearrangements may be liable to penalties under the Customs & Excise Management Act1979


9.4 Where the goods to be entered are liable to Climate Change Levy (tax type code 990) atax line must be completed but no levy is payable. Use override code “EXD” in Box 47c andenter the amount payable as 0.00 in Box 47d

9.5 IP suspension allows relief from customs duty, specific customs duty, anti dumpingduty and countervailing duty.

51 00 A04

1.Goods Covered Goods being entered to IP (VAT only) by either;- the holder of a full or authorization involving more than one Member state issued

under economic code 1,2,3,4,5,6,7,8,9,11,12,21

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriate.on completion Box 44 enter document identifier C601 ,

- IP authorisation number- Do not enter a document status code.- Authorisation holders reference number as a GEN 45 AI statement (if any)- VAT registration number as a GEN 45 A1 statement (if applicable)- Enter the appropriate licence details –see Appendix C11- Details of the guarantee reference number as an AI statement - GRNTR

Box 47-.Enter ‘VAX’ as the last 3 characters in the rate column.




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5. Security required Security may be required to ensure conditions and obligations of the relief are met.


If you have a Union Custom Code authorisation and are using individual guaranteesenterdocument codes 9AID (Customs duties) and 9AIV (VAT) and status code UP In Box 44; Ifyou have a Community Customs Code authorisation security is not required enterdocument codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in Box 44.




Authorisation issued under the Union Customs Code with CCG-status code CP.

6. Additional information Box 44 – enter the following statements in the additional information box;- Declare the full name and address of the supervising Customs Office as a SPOFF

statement

7. VAT —


9. Notes 9.1 This CPC must not be used for goods entered under an authorization by declaration(see CPC 51 00 001) or for goods previously entered to IP VAT only in another MemberState (see CPC 51 54 A04)

9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid downin Council Regulation 950/2013 and Commission Regulation 2446/2015 & 2447/2015 aremet. Anyone who gives untrue information about goods imported under thesearrangements may be liable to penalties under the Customs & Excise Management Act1979




9.6 Traders are reminded that failure to submit a suspension Bill of Discharge (Form C&E812) by the due date to their supervising office may lead to having to pay any suspendedVAT.

51 00 F44

1.Goods Covered Goods being entered to IP by either;- the holder of a full authorization or authorization involving more than one Member

State issued under economic code 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17,18, 19, 20, 21 or 22.

- goods being entered without payment of customs duty, equivalent goods havingpreviously been exported using prior export equivalence/prior import equivalence.

Where the processed products will be declared to free circulation using article 86(3) of theUnion Customs Code as the basis for valuation. (rate, value, quantity of the importedgoods)

2. Notice 3001


- Document identifier C601- IP authorisation number- Do not enter a document status code.- Authorisation holders reference number as a GEN 45 AI statement (if any)- Enter the appropriate licence details -see Appendix C10



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

Box 47Where the goods are subject to Climate Change Levy (tax type code 990) a tax line mustbe completed but no levy is payable. Use override code “EXD” in Box 47c and enter theamount payable as 0.00 in Box 47dBox 47e -if security is not required do not enter an MP code



The supervising office will state in the authorisation or notify the holder if security isrequired. If security is required a valuation statement will be needed, see the tariff volume1 part 14 for further information.

Where required, security must be by cash deposit or guarantee. In Box 47 enter MP codeN, P, Q, S, T, U or V as appropriate.

Where security is required enter document codes 9AID (Customs duties) and 9AIV (VAT)and status code UP In Box 44;

Where security is not required enter document codes 9AID (Customs duties) and 9AIV(VAT) and status code JP in Box 44.

6. Additional information Box 44 -enter the following statements in the additional information box;


7. VAT —



9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid downin Council Regulation 950/2013 and Commission Regulation 2446/2015 & 2447/2015 aremet. Anyone who gives untrue information about goods imported under thesearrangements may be liable to penalties under the Customs & Excise Management Act1979.




9.6 Traders are reminded that failure to submit a suspension Bill of Discharge (Form C&E812) by the due date to their supervising office may lead to having to pay any suspendedduty and VAT.

51 21 000

1.Goods Covered Goods being entered to IP after temporary exportation under OPR by either;- the holder of a full/authorization involving more than one member State issued

under economic code 1,2,3,4,5,6,7,8,9,11,12,21;

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 Export Entry in

the format EPU-Number-Date

Box 44 enter- Document code C019- Do not enter a document status- OPR authorisation reference number- Document code C601- do not enter a document status code- IP authorisation reference


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- However, where no details have been entered in box 40 security will be requireduntil the evidence of export under OPR is provided (see para 5).

- Document code C604 followed by document status code AC if an INF2 is present andcertification is required

- Document code C611 (if identification is based on the international informationdocument form C1055 which must be attached to the declaration.) followed bydocument status code AC if present and certification is required

- the appropriate licence details –see Appendix C11- enter document code 9AID/AIV as appropriate and status code UP / JP as required.- Details of the guarantee reference number as an AI statement - GRNTR

4. Additional documents required - where the goods are re-imported to the Union under OPR involving differentMember States completed forms INF1 (detailing duty suspended under IP) and INF2must be attached

5. Security required Security may be required

Where delivery is required prior to production of the certificate of posting or details of theprevious export entry have not been entered in box 40, security for potential charges onthe full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘Q’, ‘S’, ‘T’, ‘U’,or ‘V’ (as appropriate) in Box 47.



6. Additional information Box 44 –enter the following in the additional information box;- The endorsement “Relief claimed under Article 258 of Council Regulation 950/2013

as a GEN19 AI Statement- If it is intended to move the compensating products to another Member State after

process or re-import the compensating products in split consignments, the exporterwill need to complete an INF2 form in duplicate. This will need to be certified byCustoms at either the supervising office or EPU along with the export declarationEnter document code C604 followed by document status code AC if an INF2 ispresent and certification is required

- Declare the full name and address of the supervising Customs Office for the IPimporter as a SPOFF statement;

7. VAT —


9. Notes 9.1 IP allows relief from customs duty, specific customs duty, anti-dumping duty andcountervailing duty



51 21 001

1.Goods Covered Goods being entered to IP (by the holder of a full or authorization involving more thanone member state following temporary export for repair under OPR authorisation bydeclaration repair procedure

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 44 –see note 6

- Enter the appropriate licence details –see Appendix C11

4. Additional documents required - Reference to the previous CHIEF export entry number- If this consignment is the second or later in a series of ‘split consignments’, the

original INF2 issued at export, or when the first consignment was imported.(seeNotice 3001)



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- If the goods are re-imported under OPR triangulation a certified form INF2 should beattached

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

5. Security required Security may be required.

Where delivery is required prior to production of the certificate of posting or details of theprevious export entry have not been entered in box 40, security for potential charges onthe full value must be provided by deposit or guarantee. Enter MP code ‘N’, ‘P’, ‘Q’, ‘S’, ‘T’, ‘U’,or ‘V’ (as appropriate) in Box 47.



6. Additional information Box 44 –enter the following in the additional information box;- Document code C019 OP 9999/999/99- Do not enter a document status code.- Declare ‘authorization by declaration’, OPR authorisation reference number OP/

9999/999/99 as a 00100 AI statement for goods entered to OPR authorization bydeclaration

- Document code C601- Do not enter a document status code- IP authorisation reference- Authorisation holders reference number as a GEN 45 AI statement (if any)- However, where no details have been entered in box 40 security will be required

until the evidence of export under OPR is provided (see para 5).- If it is intended to move the compensating products to another Member State after

process or re-import the compensating products in split consignments, the exporterwill need to complete an INF2 form in duplicate. This will need to be certified byCustoms at either the supervising office or EPU along with the export declarationEnter document code C604 followed by document status code AC if an INF2 ispresent and certification is required

- Declare the full name and address of the supervising Customs Office for the IPimporter as a SPOFF statement

- Statement ‘Relief claimed under Article 258 of Council Regulation 950/2013 as aGEN19 AI Statement

- To indicate the potential duty enter in box 45 code M, box 47b the manuallycalculated value, and box 47c PDY

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

7. VAT —


9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid downin Regulation 950/2013 and Commission Regulation 2015 /2446 and 2015/2447 are met.Anyone who gives untrue information about goods imported under these arrangementsmay be liable to penalties under the Customs & Excise Management Act 1979

9.2 Agents must have prior written approval from the authorisation holder to enter goodsto IP on their behalf and ensure a copy of the entry is returned to the holder

51 51 000

1.Goods Covered Goods previously entered to IP now being moved to another IP suspension authorisationholder.

2.Notice 3001

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



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5. Security required Security may be required.

In Box 47 enter MP code N, P, T, U, V as appropriate.

If you have a Union Custom Code authorisation and are using individual guarantees enterdocument codes 9AID (Customs duties) and 9AIV (VAT) and status code UP In Box 44;

If you have a Community Custom Code authorisationsecurity is not required enterdocument codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in Box 44.

.The correct status codes to use with document codes 9AID/9AIV are as follows:




6. Additional information Box 44 –enterdocument code C601- IP authorisation number- Do not enter a document status code- Authorisation holders reference number as a GEN 45 AI statement–if any- Declare the full name and address of the supervising Customs Office as a SPOFF

statement. For goods entered to IP using the authorization by declaration procedureenter “NIRU”

- the economic code- Authorisation holders own reference as a GEN 45 AI statement (if any)- Enter “IP goods “ as a 10200 AI Statement only if goods are being discharged from IP

otherwise do not use- Enter the appropriate licence details –see Appendix C11- Details of the guarantee reference number as an AI statement - GRNTR

7. VAT —


9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid downin Regulation 950/2013 and Commission Regulation 2015/2446 and 2015/2447 are met.Anyone who gives untrue information about goods imported under these arrangementsmay be liable to penalties under the Customs & Excise Management Act 1979


51 51 A04

1.Goods Covered Goods previously entered to IP VAT only now being moved to another IP VAT onlyauthorisation holder.

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 appropriate licence identifier from Appendix C11


5. Security required Security may be required. Where required, security must be by cash deposit or guarantee.In Box 47 enter MP code N, P, T, U, V as appropriate.

Where security is required enter document codes 9AID (Customs duties) and 9AIV (VAT)and status code UP in Box 44;


6. Additional information Box 44 –enter the following in the additional information box;- document code C601- IP authorisation number- Do not enter a document status code- Authorisation holders reference number as a GEN 45 AI statement–if any



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- Declare the full name and address of the supervising Customs Office as a SPOFFStatement. For goods entered to IPR using the authorisation by declarationprocedure enter “NIRU”

- the economic code- Authorisation holders own reference as a GEN 45 AI statement (if any)- Enter “IP goods “ as a 10200 AI Statement only if goods are being discharged from IP

otherwise do not use- Details of the guarantee reference number as an AI statement - GRNTR

7. VAT —


9. Notes 9.1 Use of this CPC constitutes a declaration by the importer that the conditions laid downin Regulation 950/2013 and Commission Regulation 2015/2446 and 2015/2447 are met.Anyone who gives untrue information about goods imported under these arrangementsmay be liable to penalties under the Customs & Excise Management Act 1979


51 53 000

1.Goods Covered Goods held under a temporary admission relief now being declared to IP by;- the holder of a full/authorization involving more than one Member State issued


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 (previous document) – identify the previous Temporary Admission entry by

entering ‘z/zzz/’ (followed by date of the entry to Temporary Admission in the formatyymmdd)/(followed by the Temporary Admission C88 entry number)

Box 44 enterdocument identifier C601 ,- IP authorisation number- Do not enter a document status code.- Authorisation holders reference number as a GEN 45 AI statement (if any)- Declare the full name and address of the supervising Customs Office as a SPOFF

statement- Enter the appropriate licence details –see Appendix C11- Details of the guarantee reference number as an AI statement - GRNTR

Box 47Where the goods are subject to Climate Change Levy (tax type code 990) a tax line mustbe completed but no levy is payable. Use override code “EXD” in Box 47c and enter theamount payable as 0.00 in Box 47dBox 47e –if security is not required do not enter an MP code





If you have a Union Custom Code authorisation and are using individual guarantees enterdocument codes 9AID (Customs duties) and 9AIV (VAT) and status code UP In Box 44;

If you have a Community Customs Code authorization security is not required enterdocument codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in Box 44.






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7. VAT —


9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions laid down in inRegulation 950/2013 and Commission Regulation 2015/2446 and 2015/2447 are met.Anyone who gives untrue information about goods imported under these arrangementsmay be liable to penalties under the Finance Act 2003



51 53 A04

1.Goods Covered Goods held under a temporary admission relief (VAT only) now being declared to IP by;- the holder of a full/authorization involving more than one Member State issued


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 (previous document) – identify the previous Temporary Admission entry by

entering ‘z/zzz/’ (followed by date of that entry to TA in the format yymmdd)/(followed bythe Temporary Admission C88 entry number)

Box 44 enterdocument identifier C601 ,- IP authorisation number- Do not enter a document status code.- Authorisation holders reference number as a GEN 45 AI statement (if any)- Declare the full name and address of the supervising Customs Office as a SPOFF

Statement- Enter the appropriate licence details –see Appendix C11- Details of the guarantee reference number as an AI statement—GRNTR

Box 47-.Where the goods are subject to Climate Change Levy (tax type code 990) a tax linemust be completed but no levy is payable. Use override code “EXD” in Box 47c and enterthe amount payable as 0.00 in Box 47dBox 47e –if security is not required do not enter an MP code






In Box 47 enter MP code N ,P,Q,S,T,U or V as appropriate


7. VAT —




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9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions laid down inRegulation 950/2013 and Commission Regulation 2015/2446 and 2015/2447 are met.Anyone who gives untrue information about goods imported under these arrangementsmay be liable to penalties under the Finance Act 2003



51 54 000

1.Goods Covered Goods previously entered to IP in another Member State being entered to IP under a fullauthorization or authorization involving more than one member state.

2.Notice 3001


- Document code C601- do not enter a document status code- IP authorisation reference- Declare the full name and address of the supervising Customs Office for the IP

importer as a SPOFF statement;

Where the goods are subject to Climate Change Levy (tax type code 990) a tax line mustbe completed but no levy is payable. Use override code “EXD” in Box 47c and enter theamount payable as 0.00 in Box 47d.

4. Additional documents required An authenticated Form INF1 is required.

5. Security required Security will be required unless you hold a waiver. In Box 47 enter MP code N, P, Q, S, T, Uor V as appropriate

6. Additional information Box 44 –enter the following in the additional information box;

The endorsement “IP/S” goods ‘Duty based on INF1’ or ‘Duty not based on INF1’ asappropriate as a GEN01 or 02 AI statement.

7. VAT —


9. Notes 9.1 Agents must have prior written approval from the authorisation holder to enter goodsto IP on their behalf and ensure a copy of the entry is returned to the holder

51 54 001

1.Goods Covered Goods previously entered to IP in another Member State, now being entered to IP usingthe authorisation by declaration procedure procedures under economic codes2, 3,9,10,11,13,14,15,16,17,18,19,20,21.

2.Notice 3001


- Document code C601 IP authorisation number IP 9999/999/99- Do not enter a document status code- Declare authorisation by declaration, IP authorisation reference number IP/9999/

999/99 as a 00100 AI statement for goods entered to IP by declaration- economic code as listed in paragraph 1


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- Declare the full name and address of the supervising Customs Office as a SPOFFstatement. For goods entered to IPR using the simplified authorisation procedureenter “NIRU”

- Authorisation holders reference number as a GEN 45 AI statement, if any;- “ECO”% 2,3,9,10,11,13,14,15,16,17,18,19,20,21 see Volume 3, Part 4, Appendix C9- “PRO”%01,02,03,04,05,06 or 07 –see Volume 3, Part 4, Appendix C9- “MCP” % 01 or 02 - see Volume 3, Part 4, Appendix C9- “ROY” % 01 or 02 - see Volume 3, Part 4, Appendix C9.- “POD” % 06- Details of the guarantee reference number as an AI statement - GRNTR


5. Security required Security will be required for customs duty and VAT.


7. VAT —


9. Notes 9.1 IP allows the suspension of customs duty, specific customs duty, anti-dumping duty,countervailing duty and VAT.

9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid downin in Regulation 950/2013 and Commission Regulation 2015/2446 and 2015/2447 aremet. Anyone who gives untrue information about goods imported under thesearrangements may be liable to penalties under the Customs & Excise Management Act1979



9.5 Traders are reminded that failure to submit a Bill of Discharge (Form Bod3) by the duedate, to NIRU may lead to having to pay any suspended duty and VAT. They are alsoreminded that they must use relevant re-export CPCs in the 31 51 series or note details ofthe any other means of disposal.

51 54 A04

1.Goods Covered Goods previously entered to IP in another Member State being entered to IP (VAT only)under a full or authorization involving more than one Member State

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 44 Document code C601- do not enter a document status code- IP authorisation reference- VAT registration number as a GEN 45 AI statement (if appropriate)- Declare the full name and address of the supervising Customs Office for the IPR

importer as a SPOFF statement;

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

Box 47Where the goods are subject to Climate Change Levy (tax type code 990) a tax line mustbe completed but no levy is payable. Use override code “EXD” in Box 47c and enter theamount payable as 0.00 in Box 47d.

4. Additional documents required An authenticated Form INF1 is required.



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5. Security required Security may be required. Where required, In Box 47 enter MP code N, P, Q, S, T, U or V asappropriate

If you have a Union Custom Code authorisation and are using individual guarantees

enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP In Box 44;

If you have a community Customs Code authorisation

security is not required enter document codes 9AID (Customs duties) and 9AIV (VAT) andstatus code JP in Box 44.





6. Additional information Box 44 –enter the following in the additional information box;

The endorsement “IP/S” goods ‘Duty based on INF1’ or ‘Duty not based on INF1’ asappropriate as a GEN01 or GEN02 AI Statement identifier.

7. VAT —


9. Notes Agents must have prior written approval from the authorisation holder to enter goods toIP on their behalf and ensure a copy of the entry is returned to the holder

51 71 000

1.Goods Covered Goods removed from a customs warehouse for entry to IP under a full authorization orauthorisation involving more than one Member State using valuation method under A85of the UCC.

2.Notice 3001.

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A, Y or Z as appropriate.on completion Box 44 enter

- document identifier C601 ,- IP authorisation number- Do not enter a document status code.- Authorisation holders reference number as a GEN 45 AI statement (if any)- Document identifier C600- Do not enter a document status- Details of the guarantee reference number as an AI statement - GRNTR

Box 47 if you are claiming exemption from VAT relief, enter “VAX” in the rate column ofthe VAT tax line. A valuation statement will also be required, see tariff vol 1 part 14 forfurther information.

Where the goods are subject to Climate Change Levy (tax type code 990) a tax line mustbe completed but no levy is payable. Use override code “EXD” in Box 47c and enter theamount payable as 0.00 in Box 47d.

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 A copy of the declaration with invoices and worksheets for certification of duty.



In Box 47 enter MP code N, P, Q, S, T, U or V as appropriate.

6. Additional information Box 44 –enter the following in the additional information box;- Declare the full name and address of the supervising Customs Office as a SPOFF

statement


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7. VAT —

8. Post Clearance Action Enquiries must be addressed to the supervising office whose address is in Box 449. Notes

9.1 This CPC must not be used for goods entered under an authorization by declaration(see CPC51 71 001 or 51 71 004)



51 71 001

1.Goods Covered Customs Warehouse goods being entered to IP, using the authorization by declarationprocedures under economic codes 2,3,4,9,10,11,12,13,14,15,16,17,18,19,20,21.


- check re pcc ones for entering goods using simplified import procedures- where it is intended to use simplified export procedures when disposing of the

goods;- for goods entered under economic codes 1,5,6,7,8,12,- for goods being removed from a customs warehouse (see CPCs 51 71 001);- for all goods falling under Chapters 93 and 97 of the Tariff;- goods over the value of £500,000;- where it is intended to use equivalence;- for simplified procedures for the aircraft industry and building of satellites;- for simplified procedures for processing IP goods in a customs warehouse;- for simplified procedures for commissary stores;- to cut, slice or cook meat for airline meals;- to enter catalysts, agents or production accessories;- to enter ozone depleting substances;- for the IP Tax Free Shopping Scheme- Goods subjec to anti dumping duty

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 44 enter;

- Document code C601 IP authorisation number IP 9999/999/99- Do not enter a document status code- Declare ‘authorisation by declaration’,- IP authorisation reference number IP/9999/999/99 as a 00100 AI statement for

goods entered to authorisation by declaration IP- Economic code as listed in paragraph 1- Document code C600- Do not enter a document status code- Declare the full name and address of the supervising Customs Office as a SPOFF

statement. For goods entered to IP using the authorisation by declaration procedureenter “NIRU”

- “ECO2”% 2,3,4,9,10,11,12,13,14,15,16,17,18,19,20,21,–see Volume 3, Part 4,Appendix C9

- “PRO”%01,02,03,04,05,06 or 07 –see Volume 3, Part 4, Appendix C9 “MCP” % 01 or- 02 - see Volume 3, Part 4, Appendix C9- “ROY”% 01 or 02 - see Volume 3, Part 4, Appendix C9- “POD” % 06,07,08,09,10,11,12,13,14,15, 16,17,18, 19,20,21,22,23 or 24—see Volume

3, Part 4, Appendix C9



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

Box 44: Enter the appropriate licence details – see Appendix C10


Box 47e:Box 49: enter A, C, D, 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 Security will be required for customs duty and VAT to ensure conditions and obligations ofthe relief will be met.

The supervising office will state in the authorisation or notify the holder if security isrequired. If security is required a valuation statement will be needed, see the tariff volume1 part 14 for further information



7. VAT —


9. Notes 9.1 IP allows relief from customs duty, specific customs duty, anti dumping duty andcountervailing duty.



9.4 Traders are reminded that failure to submit a Bill of Discharge (Form Bod3) by the duedate, to NIRU may lead to having to pay any suspended duty and VAT. They are alsoreminded that they must use relevant re-export CPCs in the 31 51 series or note details ofany other means of disposal.

51 71 002

1.Goods Covered Goods imported from outside the Union, without payment of customs duty or VAT, beingremoved from customs warehousing now being entered to IP prior export equivalence(EX/IM)

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 C601,- IP authorisation number- Do not enter a document status code.- Authorisation holders reference number as a GEN 45 AI statement (if any)- Document code C600- Do not enter a document status code- If you require an INF5 certified enter document code C606 and status code AC- Declare the full name and address of the supervising Customs Office as a SPOFF

Statement


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- Enter appropriate licence details from Appendix C11





Box 49 enter A, C, D or E followed by identification number of the customs warehouse andGB

4. Additional documents required For goods imported to replace equivalent goods previously exported (EX/IM) 3 copies iethe original and copies 1 and 2 of form INF5 stamped by customs where the export tookplace must be presented. If the quantity being imported is more than the quantity shownon the INF5, the excess balance can be entered to free circulation (with payment of duty)or may be entered to another authorised relief. If the excess balance is to be entered to IP,CPC 51 00 000 should be used

5. Security required Security will not be required to ensure conditions and obligations of the relief will be met.

In Box 47 enter MP code N, P, T, U, V as appropriate


7. VAT —



51 71 003

1.Goods Covered Goods imported from outside the Union, without payment of customs duty or VATremoved from customs warehousing now being entered to IP prior import equivalence(IM/EX)

2.Notice 3001


- document identifier C601 ,- IP authorisation number- Do not enter a document status.- Authorisation holders reference number as a GEN 45 AI statement (if any)- Document code C600- Do not enter a document status code- If you require an INF9 certified enter document code C610 and status code AC- Declare the full name and address of the supervising Customs Office as a SPOFF

Statement- Enter appropriate licence details from appendix C11- Details of the guarantee reference number as an AI statement - GRNTR


Box 47Where the goods are subject to Climate Change Levy (tax type code 990) a tax line mustbe completed but no levy is payable. Use override code “EXD” in Box 47c and enter theamount payable as 0.00 in Box 47d.


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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4. Additional documents required For goods imported to IP that are to be released to free circulation with equivalent goodsto be exported at a later date (IM/EX), form INF9 (original and 3 copies) must be presented(Boxes 1 to 8 completed) with the declaration. Provided the customs office of entry issatisfied, Box 11 of the INF9 will be certified. Copy 3 of the INF9 will be sent to thesupervising office for the IP authorisation, the original and copies 1 and 2 will be returnedto the agent / importer


The supervising office will state in the authorization or notify the holder if security isrequired. If security is required a valuation statement will be needed, see the Tariff volume1 part 14 for further information.

In Box 47 enter MP code, N, P, T, U, V as appropriate

If you have a Union Custom Code authorisation and are using individual guarantees

enter document codes 9AID (Customs duties) and 9AIV (VAT) and status code UP In Box 44;

If you have a community Customs Code authorisation security is not required enterdocument codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in Box 44.



Authorisation issued under the Union Customs Code with no CCG ie you wish to place aguarantee by using individual guarantee amounts- status code UP



7. VAT —



51 71 004

1.Goods Covered Customs warehousing goods being entered to IP (VAT only), using the authorization bydeclaration procedures under economic codes 2,3,4,9,10, 13,14,15,16,17,18,19,20,21.


- for entering goods using simplified import procedures- where it is intended to use simplified export procedures when disposing of the

goods;- for goods entered under economic codes 1,5,6,7,8,12- for goods that appear in Commission Regulation 2454/93 Annex 44C which require

a guarantee (subject to minimum quantities);- for goods being removed from a customs warehouse (see CPCs 51 71 001)- for all goods falling under Chapter 93 and 97 of the Tariff;- where it is intended to use equivalence;- goods over £500,000;- where it is intended to use simplified procedures for transferring goods within the

UK or to other Member States;- for simplified procedures for the aircraft industry and building of satellites;- for simplified procedures for processing IP goods in a customs warehouse or free

zone;- for simplified procedures for commissary stores;- to cut, slice or cook meat for airline meals;- to enter catalysts, agents or production accessories;- to enter ozone depleting substances;- for the IP Tax Free Shopping Scheme- Goods subject to anti dumping duties

2.Notice 3001


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3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A, Y or Z as appropriate.on completion Box 44 enter;

- Document code C601 IP authorisation number IP 9999/999/99- Do not declare a document status code- Document code C600- Do not enter a document status code- Declare ‘ authorization by declaration’, IP authorisation reference number IP/9999/

999/99 as a 00100 AI statement for goods entered to simplified IP.- Economic code as listed in paragraph 1- Declare the full name and address of the supervising Customs Office as a SPOFF

Statement. For goods entered to IPR using the simplified authorisation procedureenter “NIRU”

- the traders own reference number as a GEN 45 AI statement, if any;- VAT registration number (if appropriate)- “ECO”% 2,3,4,9,10, 13,14,15,16,17,18,19,20,21).–see Volume 3 Appendix C9- “PRO”%01,02,03,04,05,06 or 07 –see Volume 3 Appendix C9- “MCP” % 01 or 02 - see Volume 3 Appendix C9- “ROY”% 01 or 02 - see Volume 3 Appendix C9- “POD” % 06,07,08,09,10,11,12,13,14,15, 16,17,18, 19,20,21,22,23 or 24—see Volume

3 Appendix C9- Details of the guarantee reference number as an AI statement - GRNTR

Box 44: Enter the appropriate licence details –see Appendix C11Box 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


5. Security required Security will be required for customs duty and Import vat to ensure conditions andobligations of the relief will be met.

The supervising office will state in the authorization or notify the holder if security isrequired. If security is required a valuation statement will be needed, see the tariff volume1 part 14 for further information



7. VAT —


9. Notes 9.1 IP allows relief from customs duty, specific customs duty, anti-dumping duty andcountervailing duty.



9.4 Traders are reminded that failure to submit a Bill of Discharge (Form Bod3) by the duedate, to NIRU may lead to having to pay any suspended duty and VAT. They are alsoreminded that they must use relevant re-export CPCs in the 31 51 series or note details ofthe any other means of disposal.

51 71 A01

1.Goods Covered Non Union products intended for re –export outside of the customs territory of the Unionremoved from customs warehousing now being entered to IP where prior export of thecompensating products are obtained from milk and milk products.

The holder of a full authorization or authorization involving more than one member state,issued under economic code 2,3,6,7,8,9,11,12,21 or

- goods being entered without payment of customs duty, equivalent goods havingpreviously exported by the same authorisation holder using prior export equivalence



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2.Notice 3001


- document identifier C601 ,- IP authorisation number- Do not enter a document status code.- Authorisation holders reference number as a GEN 45 AI statement(if any)- Document code C600- Do not enter a document status code- If you require an INF5 certified enter document code C610 and status code AC- Declare the full name and address of the supervising Customs Office as a SPOFF

Statement


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

4. Additional documents required For goods imported to replace equivalent goods previously exported (EX/IM) 3 copies iethe original and copies 1 and 2 of form INF5 stamped by customs where the export tookplace must be presented. If the quantity being imported is more than the quantity shownon the INF5, the excess balance can be entered to free circulation (with payment of duty)or may be entered to another authorised relief. If the excess balance is to be entered to IP,CPC 51 00 000 should be used

5. Security required Security will not be required


7. VAT —


9. Notes 9.1 This CPC must only be used to enter IP where prior export of the compensatingproducts is obtained from milk and milk products.




9.5 IP allows relief from customs duty, specific customs duty, anti dumping duty andcountervailing duty.

51 71 A04

1.Goods Covered Customs Warehouse goods being entered to IP VAT only by either;- the holder of a full authorization or authorization involving more than one Member

State issued under economic code1,2,3,4,5,6,7,8,9,11,12,21

2.Notice 3001


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3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A, Y or Z as appropriate.on completion Box 44

- document identifier C601 ,- IP authorisation number- Do not enter a document status code.- Authorisation holders reference number as a GEN 45 AI statement (if any)- Document identifier C600- Do not enter a document status code- VAT registration number (if applicable)- 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- Enter document code 9AIV and a document status code JP/UP

Box 44:Enter the appropriate licence details –see Appendix C11

Box 47-.Enter ‘VAX’ as the last 3 characters in the rate column.





In Box 47 enter MP code N, P, Q, S, T, U or V as appropriate.

If you have a Union Custom Code authorisation and are using individual guarantees enterdocument codes 9AID (Customs duties) and 9AIV (VAT) and status code UP In Box 44; Ifyou have a Community Customs Code authorization security is not required enterdocument codes 9AID (Customs duties) and 9AIV (VAT) and status code JP in Box 44.






7. VAT —

8. Post Clearance Action —

9. Notes 9.1 This CPC must not be used for goods entered under an authorization by declaration(see CPC 51 00 001) or for goods previously entered to IP VAT only in another MemberState (see CPC 51 54 A04)



51 71 F44

1. Goods Covered Goods being removed from customs warehousing and entered to IP by either;- the holder of a full authorization or authorization involving more than one Member

State issued under economic code 1,5,6,7,8,or- goods being entered without payment of customs duty, equivalent goods having

previously been exported using prior export equivalence/prior import equivalence.

Where the processed products will be declared to free circulation using article 86(3) of theUnion 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/notes Box 1 enter code IM followed by A,D,Y or Z as appropriate.on completion Box 44 enter

- Document identifier C601- IP authorisation number- Do not enter a document status code.- Authorisation holders reference number as a GEN 45 AI statement (if any)- Enter the appropriate licence details–see Appendix C10- Details of the guarantee reference number as an AI statement—GRNTR

Box 47. Enter ‘PDY’ as the last 3 characters in the rate column to allow CHIEF to calculatethe potential duty. Where the goods are subject to Climate Change Levy (tax type code990) a tax line must be completed but no levy is payable. Use override code “EXD” in Box47c and enter the amount payable as 0.00 in Box 47dBox 47e–if security is not required do not enter an MP code

Box 49 enter A, C, D, E, if you hold a Community Customs Code issued authorization ir R orU if you hold a Union Customs Code authorization followed by identification number ofthe customs warehouse and GB


5. Security required Security may be required to ensure conditions and obligations of the relief will be met.The supervising office will state in the authorisation or notify the holder if security isrequired. If security is required a valuation statement will be needed, see the tariff volume1 part 14 for further information.

Where required, security must be by cash deposit or guarantee. In Box 47 enter MP codeN, P, Q, S, T, U or V as appropriate

Where security is required enter document codes 9AID (Customs duties) and 9AIV (VAT)and status code UP in Box 44;


6. Additional information Box 44 – enter the following statements in the additional information box;


7. VAT —

8. Post Clearance Action Enquiries must be addressed to the supervising office whose address is in Box 44.


9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid downin Council Regulation 952/2013 and Commission Regulation 2446/2015 & 2447/2015 aremet. Anyone who gives untrue information about goods imported under thesearrangements may be liable to penalties under the Customs & Excise Management Act1979.



9.5IP allows relief from customs duty, specific customs duty, anti-dumping duty andcountervailing duty.

9.6Traders are reminded that failure to submit a suspension Bill of Discharge (Form C&E812) by the due date to their supervising office may lead to having to pay any suspendedduty and VAT.

9.7 If you intend to declare the processed products using article 85 of the UCC you shoulduse CPC 51 71 000

51 91 and 51 92 deleted


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Documents

Volume 3 - Integrated Tariff of the United · PDF filePPSysB Rev 18.02 PageLayout: CEX002 [O] Page: 3 Processed: 31-08-2017 11:40:27 Job: TARIFC Unit: PG17. VOLUME 3 APPENDIX E2 Volume