Capital goods Third countries C09/C10 Capital goods

Transcription

1 1.1 A Aircraft parts with a certificate of airworthiness Antiques Antiques ATA Carnets Awards for distinction C27 Awards for distinction C B / Biological and chemical substances C15 Biological and chemical substances C C Capital goods C09/C10 Capital goods C15 Charitable organisations, basic necessities C26 Charitable organisations, basic necessities C26 Charitable organisations, goods for carrying out activities C20/C26 Charitable organisations, goods for carrying out activities C26/C27 Charitable organisations, goods for fund raising C20/C26 Charitable organisations, goods for fund raising C26/C27 Cinematographic films, etc, for Home and Commonwealth Offices Climate Change Levy (basic declaration) Climate Change Levy (relief: low value solid fuel) Climate Change Levy (solid fuel removed warehouse (customs)) Copyright goods C31/C34/C35/C36

2 Copyright goods C31/C34/C35/C D Diplomatic privilege, goods for official use Diplomatic privilege, goods for official use Accessionary member states Diplomatic privilege, goods for official use Diplomatic privilege, goods for official use (ex customs warehouse) Diplomatic privilege, goods for personal use Diplomatic privilege, goods for personal use Diplomatic privilege, goods for personal use (ex customs warehouse) Disabled people C21/C22/C23/ C24/C25 Disabled people C22/C23/C24/C E End-use relief End-use relief (military equipment under Regulation 150/ imports by Ministry of Defence (MOD)) End-use relief (military equipment under Regulation 150/ goods to fulfil MOD contracts) End-use relief (military equipment under Regulation 150/ ex customs warehouse for MOD contracts) / End-use relief (ex customs warehouse) / End-use relief (simplified end-use ) 029

3 European Space Agency, goods for European Space Agency, goods for Exhibitions, trade fairs etc: goods to be used or consumed C32 etc Exhibitions, trade fairs etc: goods to be used or consumed etc Goods which were in free circulation at the time of export C F01 Goods exported another member state F Fresh fruit and vegetables using a Standard Import Value (SIV) 1.7 G E02 Gifts eligible for relief (sent to private individuals) Gifts eligible for relief (sent to private individuals) Goods relieved unconditionally under relief customs and excise duties and VAT Government imports C C C et seq 1.8 H Home use, basic declaration Home use, basic declaration Hydrocarbon oils tied oil scheme I Inherited goods C04

4 International relations, goods in the context of International relations, goods in the context of Inward Processing (suspension) (non-eu goods to Inward Processing suspension using a Full or Single Community) Inward Processing (suspension) (non-eu goods to Inward Processing suspension using a Simplified Inward Processing authorisation) Inward Processing (suspension) (non-eu goods to Inward Processing suspension under triangulation prior import (IM/EX) or prior export equivalence (EX/IM)) Inward Processing (suspension) (non-eu goods to Inward Processing suspension (VAT only) using a Full or Single Community) Inward Processing (suspension) (non-eu goods to Inward Processing suspension (VAT only) using a Simplified Inward Processing authorisation) Inward Processing (suspension) (IP suspension goods re following processing under Outward Processing Relief) Inward Processing (suspension) (IP suspension goods re following processing under Outward Processing Relief simplified s) Inward Processing (suspension) (goods previously entered to Temporary Admission in another member state being entered Inward Processing suspension in the UK using a EU Inward Processing authorisation) Inward Processing (suspension) (goods previously entered to Inward Processing suspension in another member state being entered Inward Processing suspension in the UK using a EU Inward Processing authorisation) Inward Processing (suspension) (goods previously entered to Inward Processing suspension in another member state, being entered Inward Processing suspension in the UK using a Simplified Inward Processing Relief authorisation) Inward Processing (suspension) (goods removed a customs warehouse UK using a Local, Specific, Single Community or Integrated Inward Processing authorisation) Inward Processing (suspension) (goods removed a customs warehouse using a Simplified Inward Processing authorisation) Inward Processing (suspension) (goods removed a customs warehouse for entry to Inward Processing suspension (VAT C C A

5 only) using a Local, Specific, Single Community or Integrated Inward Processing authorisation) Inward Processing (suspension) (goods removed a customs warehouse for entry to Inward Processing suspension (VAT only) using a Simplified Inward Processing authorisation) Inward Processing (suspension) (goods removed a Free Zone using a Local, Specific, Single Community or Integrated Inward Processing authorisation) Inward Processing (suspension) (IP suspension transferred to temporary importation) Inward Processing (suspension) (IP suspension transferred to a customs warehouse diverted to free circulation) Inward Processing (suspension) (Outward Processing Relief/outward processing textiles, goods ) Inward Processing (suspension) (Outward Processing Relief/outward processing textiles/triangulation, goods ) Inward Processing (suspension) (outward processing textiles, goods ) Inward Processing (suspension) (IP suspension diverted to ship work end-use) Inward Processing (suspension) (IP suspension diverted to enduse) 1.10 J K L Laboratory animals Laboratory animals Legacies Legacies C C C C04

6 Low value imports, goods in single consignment entered C07 to commodity with highest duty rate Low value imports, goods in single consignment entered C07 to commodity with highest duty rate Low value imports duty/vat waiver C97 Low value imports duty/vat waiver C M Medical equipment, donated Medical equipment, donated Miscellaneous documents and articles etc relieved under relief customs and excise duties and VAT Miscellaneous documents and articles etc relieved under relief customs and excise duties and VAT MOD - imports where duty relief isn t claimed but use of MODs VAT accounting system is requested Monarchs and Heads of State, goods for Monarchs and Heads of State, goods for Museums and galleries, goods for Museums and galleries, goods for C C C31/C34/C35/C36 Goods relieved Duty and VAT C31/C34/C35/C36 Goods relieved Duty and VAT C C C C N North Atlantic Treaty Organization (NATO), equipment for projects and contracts NATO, equipment for projects and contracts

7 Newsreels C O Goods in the EU after repair for which Outward Processing Relief is claimed Goods into the EU and entered for customs warehousing now being entered to free circulation with Outward Processing Relief Goods in the EU for which OPT in textiles is claimed Onward supply of goods to another member state Onward supply of goods to another member state Onward supply of goods to another member state (ex Inward Processing Relief suspension) Onward supply of goods to another member state (ex T.I.) Onward supply of goods to another member state (ex free zone) Onward supply of goods to another member state (ex customs warehouse) Onward supply of goods to another member state (ex returned goods) F P Parts and equipment for ships Pharmaceutical products for international sports events C19 Pharmaceutical products for international sports C19 events 1.17 Q R

8 Re goods (containers, pallets, packing s, trailers) Re goods (containers, pallets, packing s, trailers) Re goods (entered premises, Registered tobacco premises, etc, goods returned to) Re goods (excise warehousing, goods returned to) Re goods (free circulation goods re within 3 years) Re goods (free circulation goods re within 3 years) Re goods (Department for Environment, Food and Rural Affairs (DEFRA) buoys, laboratory equipment, etc, relanded) Re goods (DEFRA buoys, laboratory equipment, etc, relanded - non-commercial repair, goods returned ) Re goods (DEFRA buoys, laboratory equipment, etc, relanded - Outward Processing Relief, goods returned ) Re goods (DEFRA buoys, laboratory equipment, etc, relanded - Outward Processing Relief where a charge was made, goods returned ) Re goods (DEFRA buoys, laboratory equipment, etc, relanded - Outward Processing Relief, goods returned via customs warehouse) Re goods (DEFRA buoys, laboratory equipment, etc, relanded - Outward Processing Relief, goods returned via customs warehouse to free circulation only) Re goods (DEFRA buoys, laboratory equipment, etc, relanded - Outward Processing Relief, goods returned after warranty repair) Re goods (DEFRA buoys, laboratory equipment, etc, relanded - Outward Processing Relief, goods returned after warranty replacement) Re goods (DEFRA buoys, laboratory equipment, etc, relanded - Outward Processing Relief, goods exported for repair, process or exchange on which relief is claimed under Council Regulation 150/2003) Re goods (DEFRA buoys, laboratory equipment, etc, relanded - processing other than Outward Processing Relief - VAT relief only) Re goods (DEFRA buoys, laboratory equipment, etc, relanded - processing other than Outward Processing Relief - VAT relief only) F F F F F F F

9 Re goods (DEFRA buoys, laboratory equipment, etc, relanded - removals customs warehouse) Re goods (DEFRA buoys, laboratory equipment, etc, relanded - removals customs warehouse) Re goods (DEFRA buoys, laboratory equipment, etc, relanded - simplified for certain goods) Re-export - free circulation goods for immediate re-export to another EU member state 1.19 S F Safety equipment for ships/aircraft Samples of negligible value C30 Samples of negligible value C30 Scientific equipment for international research programs C14 Scientific instruments and apparatus C13 Ship work end use Ship work end use (ex customs warehouse) Ship work end use (simplified ship work enduse) Simplified low value transhipment Split consignments T Temporary Admission (aircraft, spare parts, equipment etc by authorised ASPD operators) Temporary Admission (animals for dressage, training etc) Temporary Admission (animals for dressage, training etc liable to import, VAT only) Temporary Admission (entry to relief under Temporary Admission using a full, single or integrated Temporary Admission authorisation) Temporary Admission (entry to relief under Temporary Admission using a full, single or integrated Temporary Admission authorisation - ex Inward Processing suspension)

10 Temporary Admission (entry to relief under Temporary Admission using a full, single or integrated Temporary Admission authorisation ex customs warehousing) Temporary Admission (commercial samples) Temporary Admission (commercial samples liable to import, VAT only) Temporary Admission (commercial samples containers (use only where instructed by customs) VAT relief only) Temporary Admission (contract of sale, subject to acceptance tests)) Temporary Admission (contract of sale, subject to acceptance tests liable to import, VAT only) Temporary Admission (disaster, relief materials) Temporary Admission (disaster, relief materials liable to import, VAT only) Temporary Admission (diversion to home use of goods entered to a temporary import regime) Temporary Admission (diversion to home use of goods entered to a temporary import regime educational material) Temporary Admission (diversion to home use of goods entered to a temporary import regime liable to import, VAT only) Temporary Admission (diversion to home use of goods entered to a Temporary Admission) Temporary Admission (diversion of goods entered to Temporary Admission for exhibition, approval, auction) Temporary Admission (diversion of goods entered to Temporary Admission for exhibition, approval, auction educational material) Temporary Admission (diversion of goods entered to Temporary Admission for exhibition, approval, auction liable to import, VAT only) Temporary Admission (exhibitions, etc goods for) Temporary Admission (exhibitions, etc goods for liable to import, VAT only) Temporary Admission (films, magnetic tapes and other data carrying media) Temporary Admission (films, magnetic tapes and other data carrying media liable to import, VAT only) Temporary Admission (goods for approval) Temporary Admission (goods for approval liable to import, VAT only) D D D D D F D D D10/D D

11 Temporary Admission (goods condition for Temporary Admission relief not met or goods not covered less than 10,000 euro) Temporary Admission (goods condition for Temporary Admission relief not met or goods not covered less than 10,000 euro liable to import, VAT only) Temporary Admission (means of transport - (use only where C88 requested by customs)) Temporary Admission (means of transport - (use only where C88 requested by customs) liable to import, VAT only - (use only where C88 requested by customs)) Temporary Admission (measuring testing and checking instruments) Temporary Admission (measuring testing and checking instruments liable to import, VAT only) Temporary Admission (medical, surgical and laboratory equipment) Temporary Admission (medical, surgical and laboratory equipment liable to import, VAT only) Temporary Admission (moulds, dies, blocks, etc) Temporary Admission (moulds, dies, blocks, etc liable to import, VAT only) Temporary Admission (packing s (empty)) Temporary Admission (packing s (empty) liable to import, VAT only) Temporary Admission (pallets (use only where C88 requested by customs)) Temporary Admission (pallets (use only where C88 requested by customs) VAT only (use only where C88 requested by customs)) Temporary Admission (partial relief under Temporary Admission duty) Temporary Admission (partial relief under Temporary Admission duty personal belongings of travellers who are non EU residents accompanied or unaccompanied (more than 10,000 euro in value)) Temporary Admission (partial relief under Temporary Admission duty liable to import, VAT only) Temporary Admission (professional equipment) Temporary Admission (professional equipment liable to import, VAT only) Temporary Admission (publicity material) D D D D D D D D D D D D D11

12 Temporary Admission (publicity material liable to import, VAT only) Temporary Admission (replacement means of production) Temporary Admission (replacement means of production liable to import, VAT only) Temporary Admission (scientific equipment) Temporary Admission (scientific equipment liable to import, VAT only) Temporary Admission (second hand goods for auction) Temporary Admission (second hand goods for auction liable to import, VAT only) Temporary Admission (special tools and instruments for manufacturing exports) Temporary Admission (special tools and instruments for manufacturing exports liable to import, VAT only) Temporary Admission (sports goods of travellers who are non EU residents accompanied or unaccompanied (more than 10,000 euro in value)) Temporary Admission (sports goods of travellers who are non EU residents accompanied or unaccompanied (more than 10,000 euro in value) liable to import, VAT only) Temporary Admission (teaching aids (education equipment)) Temporary Admission (teaching aids (education equipment) liable to import, VAT only) Temporary Admission (tests, goods used to carry out tests, experiments or demonstrations) Temporary Admission (tests, goods used to carry out tests, experiments or demonstrations liable to import, VAT only) Temporary Admission (tests, goods subject to tests, experiments or demonstrations) Temporary Admission (tests, goods subject to tests, experiments or demonstrations liable to import, VAT only) Temporary Admission (tests, goods subject to tests, experiments or demonstrations temporarily foreign owned packing s) Temporary Admission (tourist publicity material) Temporary Admission (tourist publicity material liable to import, VAT only) Temporary Admission (unaccompanied personal belongings of travellers who are non EU residents (more than 10,000 euro in value)) D D13 / D D D D D D D D D04

13 Temporary Admission (unaccompanied personal belongings of travellers who are non EU residents (more than 10,000 euro in value) liable to import, VAT only) Temporary Admission (welfare material for seafarers) D05 Temporary Admission (welfare material for seafarers liable to import, VAT only) Temporary Admission (works of art for exhibition) Temporary Admission (works of art, collectors items and antiques for exhibition with a view to possible sale) D25 Temporary Admission (works of art, collectors items and antiques for exhibition with a view to possible sale liable to import, VAT only) Temporary Admission (works of art and collectors items by National Import Reliefs Unit (NIRU) approved C12 museum or gallery for exhibition) Temporary Admission (works of art and collectors items by NIRU approved museum or gallery for exhibition C12 liable to import, VAT only) Testing, goods for C33 Testing, goods for C33 Textile goods in the EU for which special OPT is claimed Therapeutic substances Therapeutic substances C16 Therapeutic substances C16 Tobacco products entered to registered tobacco premises U UN films and sound recordings C12 UN films and sound recordings C V Visiting forces mail

14 Visiting forces mail Visiting forces, goods for official use Visiting forces, goods for official use Visiting forces, goods for official use (ex customs warehouse) Visiting forces, goods for personal use Visiting forces, goods for personal use Visiting forces, goods for personal use (ex customs warehouse Visual and auditory material of an educational character C W Warehousing (customs) (removals) - free circulation Warehousing (customs) (removals) - free circulation Warehousing (customs) (removals) - ex Temporary Admission goods Warehousing (customs) (removals) - local clearance Warehousing (customs) (removals) - local clearance Warehousing (customs) (removals) end-use relief - ship work Warehousing (customs) (removals) - other Warehousing (customs) (removals) - to fulfil contracts with MOD Warehousing (customs) (removals) claiming RGR/CSDR Warehousing (customs) (removals) claiming RGR/CSDR Warehousing (customs) (removals) official use of visiting forces Warehousing (customs) (removals) diplomatic privilege official use foreign missions Warehousing (customs) (removals) diplomatic privilege personal use entitled members foreign missions

15 Warehousing (customs) (removals) personal use NATO forces Warehousing (customs) (removals) solid fuel liable to climate change levy Warehousing (customs) (removals) valuation for certain perishable goods Warehousing (customs) (removals) valuation using SIV E E02 Warehousing (customs and excise) (basic declaration) Warehousing (customs and excise) (basic declaration - Outward Processing Relief) Warehousing (customs and excise) (basic declaration - Inward Processing (suspension)) Warehousing (customs and excise) (basic declaration - Inward Processing (suspension) in another member state) Warehousing (excise) (basic declaration) / Warehousing (excise) (basic declaration a customs warehouse Warehousing (excise) (removals Inward Processing (drawback) goods Warehousing (excise) (removals Inward Processing (suspension) goods War graves C40 War graves C40 Works of art, collectors pieces etc Works of art, collectors pieces etc Goods entered to a custom warehouse being removed to free circulation with relief duty and/or VAT being claimed Goods entered to a customs warehouse transferred to a free circulation Goods liable to Duty/VAT or not in free circulation removed a customs warehouse for which outward processing textiles is claimed Goods removed a customs warehouse being declared to Temporary Admission F02/F03/F F F

16 Goods into the EU after repair and entered for customs warehousing 1.24 X Y Z