HOME USE WITH SIMULTANEOUS ENTRY FOR FREE CIRCULATION

Transcription

1 40 HOME USE WITH SIMULTANEOUS ENTRY FOR FREE CIRCULATION Goods Covered Basic declaration of non community goods for home use and free circulation by payment of, or accounting for, customs duty, whether dutiable, free or temporarily suspended from duty and whether or not a preferential rate of duty is claimed, and any other import charges. 2. Notice 252, Specific Fields in the declaration/notes The CPC (Box 37) must be 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 following additional 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 to those rates cannot be substantiated from the supporting documents. Release can be against the appropriate security outlined in paragraphs of this Volume. 6. Additional information Excise goods: Retail containers of spirits, wine and made-wine imported under this CPC may be subject to the UK duty stamp requirements (see Notice DS5 UK Duty Stamps for further information). 7. VAT 7.1 Registered taxable persons VAT 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 persons VAT 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 as directed in paragraph of this Volume. 9. Notes 9.1 Documents which were not available at the time of importation and which potentially substantiate a claim to quota relief must always be sent to the officer as indicated by either Form C1411 or Form C1412 which will be issued as appropriate when the goods are released on security for duty. 9.2 This CPC is not to be used for goods imported from the Special Territories of the EU unless accompanied by a T1 document (see ) Goods Covered Parts, components and other goods, falling within Chapters of the tariff, of a kind to be incorporated in or used in the manufacture, repair, maintenance, rebuilding, modification or conversion of civil aircraft for which an airworthiness certificate has been issued by a party authorised by aviation authorities of a third country, identified as eligible for end use relief in the Tariff. 2. Notice Volume 1, Part 9 of the Tariff /9 14 1

2 3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriate 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 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 the rate column. To claim relief from this suspension the customs duty code F and Customs duty 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 civil aircrafts. If the original airworthiness certificate cannot be presented when the goods are released to free circulation the commercial invoice, or document attached to such invoice and signed by the seller of the goods must carry the following endorsement: For the following goods of this invoice / invoice no*... the following airworthiness certificates (see column 2) have been issued by the Company shown in column 3 authorised 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 on 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 the airworthiness certificate. The amount secured must cover the duty chargeable had the goods not been eligible for entry under this CPC. Enter MP codes M, P, S, T, U or V in box VAT This CPC relieves VAT providing the parts and equipment are: (i) of a kind ordinarily installed in the propulsion, navigation or communications systems or 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 or incorporated 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 is neither 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 Rate column of Box /9 14 2

3 9. Notes 9.1 Only goods / parts which hold an airworthiness certificate identified in the Tariff as eligible for end use relief may be entered to this CPC. 9.2 If the relevant goods / parts do not possess an airworthiness certificate the goods should be entered to either end-use relief or Inward processing relief, both of which require 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 appropriate PCC CPC 9.5 This CPC does not cover semi-manufactured parts or components or raw materials which have a manufacturer s certificate of conformity, nor unserviceable parts which are imported for repair Goods Covered Parts, components and other goods, falling within Chapters of the tariff, of a kind to be incorporated in or used in the manufacture, repair, maintenance, rebuilding, modification or conversion of civil aircraft for which an airworthiness certificate has been issued by a party authorised by aviation authorities of a third country, not identified in the Tariff 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 appropriate 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 A statement. In Box 47 if exemption from payment of VAT is claimed code VAX is to be entered in the rate column. To claim relief from this suspension the customs duty code F and Customs duty 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 civil aircrafts. If the original airworthiness certificate cannot be presented when the goods are released to free circulation the commercial invoice, or document attached to such invoice and signed by the seller of the goods must carry the following endorsement: For the following goods of this invoice / invoice no*... the following airworthiness certificates (see column 2) have been issued by the Company shown in column 3 authorised 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 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 the airworthiness certificate. The amount secured must cover the duty chargeable had the goods not been eligible for entry under this CPC. Enter MP codes M, P, R, S, T, U or V in box /9 14 3

4 7. VAT This CPC relieves VAT providing the parts and equipment are: (i) of a kind ordinarily installed in the propulsion, navigation or communications systems or 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 or incorporated 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 is neither 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 Rate column of Box Notes 9.1 Only goods / parts not identified in the Tariff as eligible for end-use relief, which hold an airworthiness certificate may be entered to this CPC. If the goods / parts are identified as being eligible for end-use relief see CPC If the relevant goods / parts do not possess an airworthiness certificate the goods should be entered to either end-use relief or Inward processing relief, both of which require 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 appropriate PCC CPC 9.5 This CPC does not cover semi-manufactured parts or components or raw materials which have a manufacturers certificate of conformity, nor unserviceable parts which are imported for repair This CPC is only to be used for consignments entered by traders authorised to use the low value bulking Import (LVBI) concession. The appropriate CPC for one-off imports is 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) not exceeding 15, liable to customs duty and/or VAT, and not being liable to excise duty, for which relief from customs duty and/or VAT is claimed. The consignments must have been despatched 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 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 fields need to be completed on the SAD and input to CHIEF: 1. Declaration type 2. Multiple consignors must be entered as AI code in each of the Name, Address and Postcode fields. The EORI field can be left blank for multiple consignors. If there is a single consignor, combined with multiple consignees, enter the consignor data at header level. 5. Items 6. Packages 8. Single consignee, combined with multiple consignors, enter the consignee data at header level. Multiple consignees must be entered as AI code in each of the Name, Address & postcode fields and enter GBPR in the ID Field. If the LVBI approved entity is declaring self representation (in Box 14) complete with Name, Address and EORI number. 14. Enter Name, Address & EORI number of LVBI approved entity unless self representation declared 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 location 31. Goods description & packages marks/number/kind at commodity level. 33. Commodity code to 10 digit level 36. Preference 37. CPC 38. Net Mass /9 14 4

5 40. Previous document 41. Supplementary units if required by the commodity code 42. Item price- enter the valuation price in GBP of the total of the manifest items included within the CHIEF goods item 44. 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 submitting the declaration (other than the LVBI approval holder) and include representation details. 3.2 A customs duty tax line is not required in Box 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 the individual items in the consignment and their final delivery address with sufficient detail for 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 Notes 9.1 Where a consignment consists of several items to a single recipient, the total intrinsic value 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 Property Rights. 9.3 This CPC is not to be used for goods imported from the special territories or countries having a customs union with the EU (see ). 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 outside the EU. 9.6 Consignments to different recipients can be bulked in accordance with paragraph 3.4.1A, Volume 3 of the UK Tariff, but for each recipient the total intrinsic value must not exceed 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 Goods Covered Consignments to a single recipient with an intrinsic value (i.e. excluding freight, insurance etc. 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, and with VAT still payable. The consignment must have been despatched direct from a third country (i.e., outside the EU), to the consignee in the UK to qualify for this relief. 2. Notices /9 14 5

6 3. Specific fields in the declaration/notes 3.1 A partially completed SAD may be presented for non-prohibited or restricted goods. The following fields need to be input to CHIEF: 1, 2 (Box 2: for various consignors AI code must be entered in each of the Name, Street, City and Postcode fields), 5, 6, 8 (the trader 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 a hard copy (paper) SAD, as well as the above, Boxes 31 and 54 must be completed. 3.2 A customs duty tax line is not required in Box Additional documents required 5. Security required None 6. Additional information Where several items in a single consignment, not exceeding 135 total intrinsic value, are sent to the single recipient, enter the commodity code for the item of the highest value in Box VAT The CPC does not relieve VAT. A VAT tax line is required in Box Notes 9.1 Where a consignment consists of several items to a single recipient, the total intrinsic value of those items must not exceed 135 in order to qualify for relief under this CPC. Where the total intrinsic value exceeds 135, this CPC must not be used. 9.2 Use of this CPC constitutes a declaration that the consignment: Is not liable to excise duty 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 Property Rights. 9.3 This CPC is not to be used for goods imported from the Special Territories or countries having a Customs union with the EU (see ). 9.4 Use CPCs or for declaring bulked import consignments to different recipients in accordance with Part 4B.1 of the SAD Harmonised Tariff. 9.5 This CPC must not be used for imports of samples This CPC is only to be used for consignments entered by traders authorised to use the Low Value Bulking (LVBI) concession. The appropriate CPC for one-off imports is 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 excess of 15 but not exceeding 135, liable to customs duty and/or VAT, and not being liable to excise duty, for which relief from customs duty only is claimed. The consignments must have been dispatched 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 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 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 fields need to be completed on the SAD and input to CHIEF: 1. Declaration type 2. Box 2: Where there are multiple consignors, leave blank at header level, but give consignor names and addresses against each goods item at item level. If there is only a single consignor, combined with multiple consignees, enter this data at header level. 5. Items 6. Packages 8. At header level if there is a single consignee, combined with multiple consignors, enter the consignee data at header level, if multiple consignees leave blank at header level unless the LVBI approved entity is declaring self-representation in which case complete with Name, Address and EORI number. At item level enter details of goods with an intrinsic value per consignee of between 15 and 135 (up to 99 items). For each item enter Name, Address, Postcode /9 14 6

7 14. Multiple Consignees must be entered as AI code in each of the Name, Street, City & postcode fields.and enter the EORI number of the deferment account you are authorised to use for this consignment 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 location 31. Goods description & packages marks/number/kind at commodity level 33. Commodity code to 10 digit level (see note.3.5 below about the Commodity Code requirements for bulked consignments) 36. Preference 37. CPC 38 Net mass 40. Previous document 41. Supplementary units only if required by the commodity code 42. Item price and enter the valuation price in GBP of the total of the manifest items included within the CHIEF goods item 44. 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 submitting the declaration (other than the LVBI approval holder) and include representation details. 45. Adjustment 47. Calculation of taxes 48. If a DAN other than the LVBI approval holders is to be used for the consignment then Code E The Submitting/Paying Agent is deferring to his own account. 3.2 A customs duty tax line is not required in Box 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. On the supporting manifest the Commodity Code for each item must be shown against the description of the goods. 4. Additional documents required The single bulked entry must be supported by a manifest identifying the individual items in the consignment and their final delivery address with sufficient details for customs control purposes. 5. Security required None 6. Additional information 7. VAT The CPC does not relieve VAT. A VAT tax line is required in Box 47. The data to be inserted is: 47a Enter B00 47c Field 1 3) Enter the appropriate VAT rate code 47e Enter the appropriate method of payment code. 9. Notes 9.1 Where a consignment consists of several items to a single recipient, the total intrinsic value of those items must not exceed 135 in order to qualify for relief under this CPC. Where the total intrinsic value exceeds 135, 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 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, firearms and 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 countries having a customs union with the EU (see ). 9.4 This CPC must not be used for imports of samples. 9.5 This CPC must not be used for consignments that are despatched to a recipient outside the UK. 9.6 Consignments to different recipients can be bulked in accordance with paragaraph 3.4.1A, Volume 3 of the UK Tariff, but for each recipient the total intrinsic value must not exceed /9 14 7

8 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 Goods Covered NOTE A partially completed SAD declaration may be presented. See para 3 below for details of fields 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 ), 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 : The CPC (Box 37) must be 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 above boxes, 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 in plain 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 Post clearance action: 9. Notes This CPC must not be used for goods from Special Territories of the EU (see CPC ). Use of this CPC constitutes a declaration that the goods are imported for the exclusive use of visiting forces in the UK and that visiting forces relief is applicable. Use of this CPC is restricted to signatories authorised by visiting forces NOTE A partially completed SAD declaration may be presented. See para 3 below for details of fields required. Alternatively a fully completed SAD declaration may be lodged. 1. Goods Covered Goods imported under diplomatic privilege for the official use of foreign missions or international organisations in the UK including diplomatic mail and diplomatic bags for which relief from all charges is claimed. 2. Notice 3. Specific Fields in the declaration/notes Fields required on a partially completed SAD notes : The CPC (Box 37) must be 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 and 40 (inventory linked entries only). On the hard copy SAD, as well as the above boxes, boxes 31 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 /9 14 8

9 4. Additional documents required Additional documents required: Form C426 except for diplomatic bags (see Note 9.1 below). 5. Security required 6. Additional information For alcohol spirits or tobacco imports, the address of the local Customs office must be shown 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 Post clearance action: 9. Notes 9.1 Diplomatic bags must bear the seal of the foreign government and a label showing the official 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 individuals must be entered to CPC This CPC must not be used for goods from Special Territories of the EU (see CPC ) NOTE A partially completed SAD declaration may be presented. See para 3 below for details of fields required. Alternatively a fully completed SAD declaration may be lodged. 1. Goods Covered Goods imported under diplomatic privilege for the personal use of entitled members of staff of foreign missions or international organisations in the UK for which relief from all charges is claimed. 2. Notice 3. Specific Fields in the declaration/notes Fields required on a partially completed SAD : 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 In addition, only the following fields need to be input to CHIEF: 1, 2, 5, 6, 14 (only if different to 8), 15a, 21, 30, 37 and 40 (inventory-linked entries only). On the hard copy SAD, 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 C Security required 7. VAT Goods entered to this CPC are relieved from VAT. A VAT tax line is not required in Box Post clearance action: 9. Notes Goods for the official use of missions or international organisations must be entered to CPC This CPC must not be used for goods from Special Territories of the EU. (See CPC ) /9 14 9

10 NOTE: A partially completed SAD declaration may be presented. See para 3 below for details of fields required. Alternatively a fully completed SAD declaration may be lodged. 1. Goods Covered Goods imported for personal use by NATO visiting forces entitled personnel, 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 : Box 8 must show GBPR and 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 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 and 40. On the 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) owned personally by members of visiting forces. Form DD1434 may be used by members of the US Forces. 5. Security required 6. Additional information Details of any items declared on the Form C2/DD1434 must be entered in Box VAT Goods entered to this CPC are relieved from VAT. A VAT tax line is not required to be shown in Box Post clearance action: For importations of vehicles (Form C&E 941) the address of the forces HMRC control officer must be shown in plain language in the SPOFF data element field (Box 44). 9. Notes Goods Covered Hydrocarbon oil in free circulation by virtue of all customs duty and import VAT being paid or 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 appropriate Box 44 enter: - Declare the full name and address of the approved premises as a PREMS AI Statement; - Declare the full name and address of the Mineral Oils Relief Centre (MORC) as a SPOFF 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 the premises. Box 47: Customs duty and Import VAT should be paid on entry to this CPC. Enter the appropriate 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 release into 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 lodged and attached to the copy of copy 6 C Security required Security is required if no Tied Oil Approval number is declared against Document Code 9AIE in Box 44. See Public Notice for details of what security is acceptable. 7. VAT /

11 9. Notes 1. ALL customs duties and import VAT must be accounted for at the time of release into free 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 Goods Covered Goods imported for the official use of non-nato authorised countries for which relief from Customs Duty is claimed. 2. Notice 3. Specific Fields in the declaration/notes The CPC must be The allocated EORI number for the force should be shown in Box 8 of the SAD. 4. Additional documents required 5. Security required 7. VAT VAT must be accounted for at the time of importation. 8. Post clearance action: 9. Notes This CPC relieves Customs Duty only. VAT and Excise duties should be accounted for at the time of importation. Use of the CPC constitutes a declaration that the imported goods are for the exclusive official use of the authorised forces whilst in the UK. Use of the CPC is restricted to signatories authorised by the Forces 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 and production platforms as described in Part 9 Section 4 of Volume 1 of the tariff, for which relief from duty, and VAT where applicable is claimed. (End Use relief) 2. Notice Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D,Y or Z as appropriate 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 customs customs 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 be claimed (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 the charges on deposit in the amount column of Box /

12 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 CP followed by the guarantee reference in the document reference field. The guarangee reference 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 (excluding parts and equipment imported by a Government Department) providing the parts and equipment are of a kind ordinarily installed in the propulsion, navigation, or communication systems or the general structure of any ship of 15 tons or more not being a ship designed or adapted for use for recreation or pleasure or safety equipment for use in such a qualifying ship, relief from VAT may be claimed and VAX entered in Box Goods for drilling or production platforms Provided that the goods are incorporated into offshore drilling or production platforms for the purposes of the construction, repair, maintenance, conversion, fitting out or equipping of these 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, Q,S, T, U or V as appropriate should be entered in Box 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 the goods in the course of his business VAT must be paid at importation and details included on the VAT certificate as appropriate unless the following conditions for claiming relief are satisfied. The conditions require that the goods; - were last exported outside the EU by or on behalf of the importer who is a taxable person reimporting the goods in the course of his business; and - have not been subjected to any process or repair outside the EU, other than necessary running repairs, which have increased their export value; and - were owned by the importer at the time of exportation and have remained his property or were so owned and have been returned after rejection by a customer outside the EU or because it was not possible to deliver them to such customer; or have been returned from the continental shelf; and - if supplied in, acquired in or imported into the EU before their export, any tax chargeable on that supply, acquisition or importation was accounted for or paid and neither 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 in the 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 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 rate code in the rate column in box 47.The calculated amount is to be entered in the amount column /

13 If the process has been carried out free of charge, for example because the goods are covered by warranty, guarantee or service agreement, no VAT is chargeable on reimportation. If exemption from payment of VAT is claimed, the code VAX is to be entered to the rate column of Box 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 You may only claim end use relief if you are an individual, partnerships or corporate body established within the European Community, acting on your behalf or representing a 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 Goods Covered Goods admitted at a reduced or nil rate of customs duty, subject to their use within the EU for a prescribed purpose. These goods are identified in Parts 9 and 11 of Volume 1 of the tariff 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 Notice Specific Fields in the declaration/notes Box 1 enter code IM followed by A,D,YorZasappropriate 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 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 customs customs 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 be claimed (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 the charges on deposit in the amount column of Box 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 be shown 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 with airworthiness standards administered by the CAA or other internationally recognised aviation authorities; and -the type of aircraft for which the parts / equipment are intended 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 refrence number as an AI statement - GRNTR /

14 7. VAT VAT must be paid at importation unless relief is claimed in the following circumstances; 7.1 VAT This CPC relieves VAT providing the parts and equipment are: (i) of a kind ordinarily installed in the propulsion, navigation or communications systems or 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 or incorporated 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 is neither 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 Rate column of Box 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 7.3 Reimported goods where the importer is a VAT registered person importing the goods in the course of his business VAT must be paid at importation and details included on the VAT certificate as appropriate unless the following conditions for claiming relief are satisfied. The conditions require that the goods; - were last exported outside the EU by or on behalf of the importer who is a taxable person reimporting the goods in the course of his business; and - have not been subjected to any process or repair outside the EU, other than necessary running repairs, which have increased their export value; and - were owned by the importer at the time of exportation and have remained his property or were so owned and have been returned after rejection by a customer outside the EU or because it was not possible to deliver them to such customer; or have been returned from the continental shelf; and - if supplied in, acquired in or imported into the EU before their export, any tax chargeable on that supply, acquisition or importation was accounted for or paid and neither 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 in the 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 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 rate code in 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 are covered by warranty, guarantee or service agreement, no VAT is chargeable on reimportation. If exemption from payment of VAT is claimed, the code VAX is to be entered to the rate column of Box 47. 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 relief is claimed /

15 9.2 Where both returned goods relief and end-use relief are claimed i.e. when reimported goods are to be put to the same end use as in the previous importation and the end-use relief previously given was at a reduced rate of duty which was paid and not refunded the goods must be entered under normal end-use relief. Enter in the additional information box code A1%Gen 03 and DTA in the rate column of box This CPC must not be used to claim shipwork end use relief (CPC ) 9.4 For end use goods entered to excise warehousing for excise duty purposes see CPC You may only claim end use relief if you are an individual, partnerships or corporate body established within the European Community, acting on your own behalf or representing a non EU body. Registration for VAT/EORI does not necessarily imply establishment. 9.6 Civil aircraft imported into the UK from outside the EU for care, maintenance or repair may be entered to End Use relief where the organisation undertaking the process holds a valid End Use authorisation. The declarati requirements will vary dependant on 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 details including their Economic Operator Registration number (EORI) should be entered on the declaration as the consignee. B. If the consignee is established in the EU but not authorised for End Use, the details of the UK consignees Economic Operator Registration number (EORI), name and address must be entered in Box 8 of the C88. The End Use authorised organisation carrying out the care, maintenance or repair must be entered in box 14 of the C88 (if they are also the declarant) and their authorisation number entered in box 44. C. Where the consignee is not established in the EU the details (EORI number, name and address) of the End Use authorised organisation carrying out the care, maintenance or repair must be entered in boxes 8 (and 14 if they are also the declarant) of the C88 and their authorisation number entered in box 44. It is expected that in these instances the aircraft 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 used Temporary Admission should be used. Where the aircraft is being imported for transport purposes and the consignee is established in the EU it may be entered to End Use relief subject to the consignee holding a valid End Use authorisation or claims the relief using simplified end use. However in order to be eligible for simplified end use the consignee of the aircraft MUST be entered in Box 8, be established in the UK/EU and the place where the goods are to be put to the prescribed end use must be in the UK. You cannot enter an aircraft to another End Use authorisation where that holder of that authorisation is merely facilitating the import and has 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 of Discharge - BoD Goods free of customs duty cannot claim end-use relief 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 the MoD s VAT accounting arrangements is requested. 2. Notice Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriate 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 SAD as 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 reference number must be quoted in Box Security required None /

16 6. Additional information The certificate reference number quoted in Box 44 in the format MC% UK/... inserting the 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 VAT line is required showing the method of payment G. The value for VAT must be accurately declared. 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 150/2003 or duty free parts, components and subassemblies of goods listed in Annexes 1 and 11 of that regulation 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 claimed under Council Regulation 150/ Notice Specific Fields in the declaration/notes Box 1 enter code IM followed by A, D, Y or Z as appropriate 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 the hard copy SAD as 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 reference number must be quoted in Box Security required If the certificate is not available or not quoted in box 44 or the End Use authorisation number is not quoted, 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 must cover the duty chargeable had the end-use rate of duty not been claimed. (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 the charges on deposit in the amount column of Box 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/ 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 VAT line is required showing the method of payment G. The value for VAT must be accurately declared. 8. Post Clearance Action Accurate values replacing any nominal details must be forwarded to the place where the original entry was lodged as soon as possible but no later than 14 days after the initial entry /