Part 3: Imports Goods can only be presented to customs when they have actually arrived at the place of unloading. PART VOLUME

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1 : Imports The rules governing customs procedure applying to the introduction of goods to the UK from places outside the EU from their arrival until they are entered to free circulation or another customs procedure are prescribed in Council Regulation (EEC) o. 2913/92 (Articles 37 57) and Commission Regulation (EEC) o. 2454/93 (Articles ), Statutory Instrument 1991 o (The Customs Controls on Importation of Goods Regulations 1991) as amended by Statutory Instrument 1992 o (The Customs and Excise (Single Market etc) Regulations 1992) prescribe forms, procedures and the penalties for breaches of the rules. When an importing ship or aircraft arrives at the place where goods are to be unloaded, the goods must be presented to customs by the person who brought them into the EU or the person who assumes responsibility for their onward carriage (this includes freight haulage companies, shipping and aircraft lines). Goods may be presented by: using an approved computerised trade inventory system linked to customs; or. lodging Form C1600A at the designated customs office. Goods which have been moved under a transit procedure should be presented to customs under the rules applicable to that regime. All goods must be presented within 3 hours of their arrival at the place of unloading. If the customs office is closed, presentation must be made within an hour of its re-opening. Goods can only be presented to customs when they have actually arrived at the place of unloading. After presentation the goods must be covered by a summary declaration containing the information needed to identify the goods. The summary declaration should normally be made at the same customs office as presentation. The summary declaration must be made by: the person who conveyed the goods into the EU; or the person who assumes responsibility for their onward carriage; or the shipping, airline or haulage company; or the representative of any of the above. In the UK the prescribed form of summary declaration is Form C1600. Customs may accept commercial documents or computer records if they contain the necessary details. Acceptable commercial documents include: bills of lading; air way-bills; container manifests load lists; manifests; consignment records) on computerised inventory systems) Where goods have travelled under a transit procedure, the copy of the transit document retained by the Office of Destination will be the summary declaration. A summary declaration must be made 24 hours after presentation. If the goods are entered or re-exported from the EU, or destroyed before summary declaration has been made, the summary declaration might be waived. Contact the customs office at the place of unloading for advice on such waivers. Following summary declaration the goods may be put to a prescribed procedure eg entry to free circulation, a transit procedure, warehousing regime etc. Goods which are placed under the Community Transit procedure must be presented at the office of destination together with the Transit Accompanying Document (TAD) (or copies 4 and 5 of the SAD under the fallback procedure) to end the transit movement before they can be placed under another prescribed customs procedure. An import declaration is only required for the following categories of goods on arrival in the United Kingdom: a) Goods from a non EU country direct; b) Goods from a non EU country via another EU country which have not already been cleared into free circulation; c) Goods from the following special territories of the EU: Channel Islands; French Overseas Departments of Martinique, Guadeloupe, Reunion and French Guiana; Canary Islands; Mount Athos; Vatican City. When goods are imported into the UK it is the responsibility of the importer or his authorised agent to declare them to Customs. In most cases a Single Administrative Document (SAD) is used for this purpose. Exceptions are described in paragraphs 3.2 and When the SAD is used as an import declaration it may be a plain paper print of the information required to be declared, following the input of data by the importer or agent to the Customs entry processing computer (CHIEF). The plain paper print must conform, in terms of the location of the information, to the standard document laid down by EU legislation (see paragraph ). Alternatively pre-printed forms may be used, including forms which have been partially completed in another member state to which any missing information must be added before signature and submission to Customs at the place of import clearance. The input of data by traders to CHIEF is known as Direct Trader Input (DTI). The use of these facilities where they exist, though of substantial benefit to traders and Customs alike, is not compulsory. Goods imported for clearance at these locations may be declared to Customs on pre-printed SADs instead, without using DTI. These declarations will then normally be input to CHIEF by Customs staff before the goods are cleared for importation. This method is known as Customs Input of Entries (CIE). Where declarations are lodged at a Customs computerised locations, i.e. the national clearance Hub they should be provided on a single copy whether on plain paper or pre-printed stationery (specially printed pads of copy 6 are available for this purpose). Copy 6 of a set originating in another member state, properly completed and signed in the UK may also be used. Where goods are declared by the use of manual declarations the dual purpose 4-part set (see paragraph 1.3.2) provided in the UK is to be used with the reference to export copy numbers 1, 2, 3 and 4 deleted. It is necessary for carbon paper to be inserted between the last two copies if the declarant requires a copy for his own use. Copies 6, 7 and 8 of a set originating in another member state, properly completed and signed in the UK may also be used, but carbon paper has to be inserted between all copies prior to completion. Manual declarations consist of copies 6, 7 and 8. On declarations at DTI and CIE locations a copy 6 is required. In signing an import declaration the signatory accepts full legal responsibility for all the information it contains, including that which was provided in the export country, or utilizing the specified requirement in a Paperless Entries environment, the signatory accepts full legal responsibility for all the information. The accuracy of the information already on the form must be checked /1 3 1

2 Any inaccuracies must be corrected and these corrections must be drawn to Customs attention when the declaration is presented. If necessary a fresh import declaration should be completed. Information declared on a SAD completed in the export country must not be erased. Additional copies of the declaration may be required when the goods are subject to certain procedures (see Appendix E). These additional copies will be: extra plain paper prints; or extra copy 6s from UK produced pads; or photocopies of copy 6. This part provides detailed information about how to use the SAD as an import declaration, additional documents which may have to be provided, the range of special import facilities available and special requirements relating to certain goods or the circumstances under which they are being imported. 3.1 Standard import procedures (including Customs warehouse removals-general requirements 3.1.1A Completion of import declarations This Part explains in detail the information to be declared under each box heading on an import declaration. Customs staff at the place of entry presentation should be consulted if there is any doubt about the way in which particular boxes are to be completed. The importance of declaring correct information cannot be overstressed. Errors can lead to delayed clearance, the imposition of penalties and the seizure of goods which is costly to importers and agents alike. Additionallly, there are heavy penalties for making false declarations. ot all of the information which must be included on a paper declaration made at a DTI location has to be input to CHIEF. Indications are provided under each box heading, of DTI input requirements and the circumstances in which the information should (or should not) be declared. Each box description in this section is preceded by four statements which specify the circumstances in which the information must be provided. These are: DTI input an indication of whether the information must be input to CHIEF by traders using DTI; Declaration methods an indication of whether the information must appear on paper declarations presented when DTI or CIE are used, or when declarations are presented at Manual locations. Entry types an indication of whether this box appears on a SAD, C21 Customs Clearance Request, WRD Warehouse Removal Declaration, or one of the following CFSP declarations; SFD Simplified Frontier Declaration, FSD Final Supplementary Declaration, SDI Supplementary Declaration for Imports and SDW Supplementary Declaration for Customs Warehouse removals. Exceptions an explanation of the circumstances when certain information is not to be declared. It is important to understand that when information is required to appear on a declaration, it must also appear on DTI plain paper declarations, even when that information is not input to CHIEF. otes 1) In several cases the following instructions indicate that boxes are to be left blank. Some of these boxes may have been completed on SADs arriving from other member states. Where that is so and the forms are being used as import declarations in this country the information must be allowed to stand-it must not be deleted or erased. 2) For DTI entries CHIEF converts lower case letters into upper case and displays data accordingly B Trader Identification The identity of a trader is a combination of the Country Code of the issuing country and the Identity reference allocated by that country. For UK traders enter GB followed by the trader s EORI number. In the UK, identities are EORI numbers which are (with a few minor exceptions) 12 characters long and are usually a 9 digit VAT number followed by a 3 digit suffix (typically 000). Traders who are EORI number members of a VAT Group Registration will have already been issued with a 3 digit suffix as part of their registration for VAT. Where exports are made by VAT Group members they should use this same 3 digit suffix as the EORI number suffix on export declarations. otes a) Some government departments/agencies have been issued with special registration numbers. b) If a UK trader is not registered for VAT they can either apply for an EORI number (see paragraph 3.1.9) or use one of the following as appropriate: - GBUREG for commercial exportations (including where the goods are owned by an organisation or person not established in the UK). ote: for all commercial imports (including one off consignments) an EORI number must be used; or - GBPR for private individuals where there is no commercial purpose involved, e.g. household effects. c) on UK traders who have an identity issued by another EU country can enter those details. If a trader has a UK allocated EORI number then this is to be declared even if the trader also has non UK identities. d) Identities are to be shown on paper declarations after o. e) on EU traders declaring goods for relief under Temporary Admission (ie the CPC in box 37 is in the 53 series (excluding CPC ) or where a non EU issued ATA carnet is used), do not need to apply for an EORI number. Box 1. DECLARATIO Declaration types: C21, Full, SFD, SDI, SDW, FSD and WRD Screen name: Decln (1) EDI data element: DECL-TYPE This box has three subdivisions but only the first two are to be used. The whole of this box must be left blank on SAD continuation sheets whenever they are used. First subdivision Enter the type of declaration as follows: CO All the goods being declared are from a Special Territory of the EU EU All the goods being declared are from an EFTA member state IM All other goods ote. When a SAD, partially completed in another member state, is being used as the import declaration and the 1st sub-division contains the code EX, this code must be amended to read IM. Second subdivision Used to indicate both the type of declaration and if the goods have arrived or not at the goods location. For DTI declarations the code used must be consistent with the CHIEF transaction being used /1 3 2

3 A C D F G H J K Y Z ormal (Full and WRD) declaration goods arrived SDP SFD goods arrived ormal (Full) declaration goods not arrived SDP SFD goods not arrived (Transit) SFD goods arrived (Transit) SFD goods not arrived C21 goods arrived C21 goods not arrived SDP supplementary declaration; or (Import SDP and/or LCP) Final Supplementary Declaration LCP (Import or Warehouse removal) supplementary declaration (SDI/SDW) Third subdivision This is to be left blank in the UK. If the goods are imported under a contract of sale, the Consignor/ Exporter is the first person or company selling them; otherwise it is the person or company owning the goods prior to their importation. Box 3. FORMS Declaration types: Paper Full declaration. Screen name: one EDI data element: one If continuation sheets are not used i.e. it is only a single item declaration, this box can be left blank. Otherwise enter the number of sheets being used (for example, if there are two continuation sheets, enter 1/3 on the SAD, 2/3 on the first continuation sheet and 3/3 on the second continuation sheet). The first figure is to be entered in the first subdivision of the box and the second figure is to be entered in the second subdivision Box 2. COSIGOR/EXPORTER Declaration types: C21, Full, SFD, SDI, SDW and WRD Screen name: Cnsgnor(2) The Consignor/Exporter ame and Address, and their Identity details, if known, are to be provided. otes a) Consignor: The party which, by contract with a carrier, consigns or sends goods with the carrier, or has them conveyed by him. b) Exporter: The person on whose behalf the export declaration is made and who is the owner of the goods or has a similar right of disposal over them at the time when the declaration is accepted. c) For Paper and C21 declarations only one Consignor/Exporter is to be declared. For all other declarations, if there is only one Consignor/Exporter then the Consignor/Exporter details are to be supplied at header level. If there is more than one Consignor/Exporter then Consignor/Exporter details are to be supplied at item level (one Consignor/Exporter per item). d) See paragraph 3.4.1B for details of the completion rules for the multiple consignor procedure. 1) Identity Screen name: Id EDI data element: Header: CSGR-TID, Item: I-CSGR-TID Enter the Consignor/Exporter Identity if known. The identity of a Consignor/Exporter is a combination of the Country Code of the issuing country and the Identity reference allocated by that country. The Identity Reference must take the following form: - Agency code (an..3) as listed in U/EDIFACT Exporter s Identification Code (an..13) Example: JP for a Japanese exporter (country code: JP) whose identification number with Japanese customs (Agency Code 151) is ) ame and Address Screen names: ame, Street, City, PstCde and Ctry EDI data elements: Header: CSGR-AME, CSGR-STREET, CSGR-CITY, CSGR-POSTCODE, CSGR-CTRY Item: I-CSGR-AME, I-CSGR-STREET, I-CSGR-CITY, I-CSGR-POSTCODE, I-CSGR-CTRY Enter the full name and address of the Consignor/Exporter, including the Postcode. Where a country does not use a postcode or equivalent code, (e.g. US zip code), enter A in this field. Box 5. ITEMS Declaration types: Paper Full declarations. Screen name: Items(5) EDI data element: one Enter, the total number of items declared on all the SAD and SAD continuation sheets used for the consignment. The number of items must correspond to the number of description of goods boxes (Box 31) completed. Any description of goods boxes on SAD continuation sheets which are not used must be crossed through. The maximum number of items that is to be entered is 99. If there are more than 99 items then further declarations must be submitted for the balance of the items. BOX 6. TOTAL PACKAGES Declaration types: C21, Full, SFD, SDI, SDW and WRD Screen name: Pkgs(6) EDI data element: TOT-PKGS Enter the total number of packages making up the consignment covered by the declaration. When goods are imported in bulk (e.g. grain, oil) enter 1. Box 7. REFERECE UMBER Declaration types: C21, Full, SFD, SDI, SDW, FSD and WRD Screen name: D/Ref (7) EDI data element: TDR-OW-REF-ET For optional use by the declarant to record a commercial reference for their own purposes. This field is not supported by CHIEF as a key to the declaration and is in addition to any Box 44. DECLARATIO UIQUE COSIGMET REFERECE (DUCR) and DUCR PART SUFFIX, which should be used in preference. Box 8. COSIGEE AD UMBER Declaration types: C21, Full, SFD, SDI, SDW, FSD and WRD Screen name: Cnsgnee(8) Depending on the circumstances, the Consignee s Identity and their ame and Address are to be provided. The Consignee can be declared at the header level or for each item. otes a) For Paper and C21 declarations only one Consignee is to be declared. For all other declarations, if there is only one Consignee then the Consignee s details are to be supplied at /1 3 3

4 header level, but If there is more than one Consignee then Consignee details are to be supplied at item level (one consignee per item). b) Definition of Consignee. Consignee includes any owner of the goods or any other person possessing, or beneficially interested in them at any time between their importation and their clearance by Customs or the person to whom goods have to be delivered. c) When goods are being entered for a private customs warehouse, the name, address and Identity of the approved Warehouse trader is required unless shown in Box 14 as the declarant. d) ames and addresses of persons declared as consignees on declarations of imported goods are liable to be disseminated and published as part of Overseas Trade Data. Therefore it is important that consignee details are accurate. e) For bulk declarations when the consignee is declared at item level, deferred payment cannot be to the consignees account (i.e. only DA prefix A is permitted unless the consignee is declared at header level) and payment cannot be secured by consignee (i.e. MOPs U, V and X are not allowed if consignee is declared at item level). f) An Import VAT Certificate C79 will only be issued when the consignee EORI number is declared at the header level. In the absence of an Import VAT Certificate, a copy of the declaration will need to be kept as evidence of the importation. 1) Identity Screen name: Id EDI data elements: Header: CSGE-TID. Item: I-CSGE-TID Enter the Consignee s identity as detailed in paragraph 3.1.1B. When goods are declared for removal from free zones, other than for export, enter the Identity of the person removing the goods or placing them in free circulation. For bulked low value CPCs, enter the EORI number of the authorisation holder. On FSD declarations insert the EORI number of the CFSP authorised trader. ote: For commercial importations by a consignee that is not registered for VAT an EORI number must be used. This applies to all commercial imports including one off consignments. See paragraph for details on how to obtain an EORI number). For non EU traders declaring goods for relief under Temporary Admission who do not require an EORI number (see paragraph 3.1.1B(e)), enter in the id field prefaced by the non EU country code of the importer followed by their name and address. 2) ame and Address Screen names: ame, Street, City, PstCde and Ctry EDI data elements: Header: CSGE-AME, CSGE-STREET, CSGE-CITY, CSGE-POSTCODE, CSGE-CTRY Item: I-CSGE-AME, I-CSGE-STREET, I-CSGE-CITY, I-CSGE- POSTCODE, I-CSGE-CTRY The full name and address is to be entered if: - the country code is other than GB ; or - the identity is GBPR or - it is a Paper declaration. Box 14. DECLARAT / REPRESETATIVE Declaration types: C21, Full, FSD, SFD, SDI, SDW and WRD Screen name: Declrnt(14) The Declarant s Type of Representation and, depending on the circumstances, their Identity and ame and Address are to be provided. 1) Type of Representation Screen name: Rep EDI data element: DECLT-REP This field must always be completed. Enter one of the following codes: 1 trader completing own declaration, i.e. self representation. 2 direct representation. 3 indirect representation. On Paper declarations the code must be shown in square brackets e.g. [1] at the beginning of the o field. ote: Any person may appoint a representative (agent) to perform the acts and formalities laid down by Customs rules. Direct representation Where an agent is acting as a Direct representative, in the name and on behalf of another person - the Declarant, the agent must hold (and be able to produce on customs request), written authority of their powers to act as the Declarant s representative. Failure to produce written authority will result in liability resting with the agent. Where an agent delegates the making of a declaration to a subagent and the sub-agent makes the declaration in a direct capacity, in the name and on behalf of the first agent, the subagent must hold (and be able to produce on request to Customs) written authority of his/her power to act. Failure to produce written authority will result in liability resting with the sub-agent. Indirect representation Where the declarant is acting as an indirect representative in his/ her own name, but on behalf of another person, both parties accept joint liability for all information provided. Where an agent delegates the making of a declaration to a subagent in an indirect capacity on behalf of the first agent, then the sub-agent becomes the Customs debtor. The original agent ceases to be a Customs debtor because they neither make the declaration nor have responsibility for performing the acts and formalities laid down by Customs rules. If the Type of Representation has been entered as 1 then no further details need be supplied. In all other cases enter the Declarant s Identity. 2) Identity Screen name: Id EDI data element: DECLT-TID Enter the Declarant s identity as detailed in paragraph 3.1.1B. Where a sub-agent, acting as a direct representative (DR), is completing a CFSP declaration (SFD, SDI, SDW) on behalf of a CFSP authorised trader (IR), the identity of the IR must be entered in box 14 and the sub-agent s identity must be entered in box 44 under AI statement GE46 (see Appendix C9). 3) ame and Address Screen name: ame, Street, City, PstCde and Ctry EDI data elements: DECLT-AME, DECLT-STREET, DECLT-CITY, DECLT-POSTCODE, DECLT-CTRY If the Declarant s Identity has been entered and - the country code is other than GB ; or - the identity is GBPR ; or - it is a Paper declaration, then the full name and address of the declarant must also be entered. On paper declarations enter the full name and address of the person or company concerned, and the telephone number of the signatory /1 3 4

5 Box 15(a). COUTRY OF DISPATCH CODE Declaration types: Full, SFD (in certain circumstances), SDW, SDI and WRD Screen name: Disp ctry(15a) EDI data element: DISP-CTRY ormally you should enter the relevant Country Code for the country from which the goods were initially despatched to the UK. If, however, in the course of their transportation, there is a stoppage or legal action taken in respect of the goods in an intermediate country, i.e. a non-eu country causing them to remain in that country for a longer period than would normally have been the case, you should enter the Country Code for the last intermediate country, i.e. the non-eu country where the goods were last located before arrival in the UK. otes 1) On SFDs for controlled goods this box must be completed only if a full licensing declaration at the frontier is required. 2) Commercial transactions en route. For goods which have been subject to a further commercial transaction en route, e.g. a change of ownership in an Intermediate country, i.e. a non-eu country enter the code for the country where the change took place. 3) Whale factory ships. For goods produced or manufactured on whale factory ships not registered in the UK and consigned direct to this country enter the code for the country in which the ship is registered. 4) Deep sea fisheries. For goods consigned direct to the UK from the deep sea fisheries enter the code for the country in which the fishing vessel is registered. Show the description deep sea fisheries in Box 31. Box 21. IDETITY and ATIOALITY of the ACTIVE MEAS of TRASPORT CROSSIG THE BORDER ationality On SFDs for controlled goods this box must be completed only if a full licencing declaration at the frontier is required. Declaration types: Full, SFD (in certain circumstances), WRD, SDI and SDW Screen name: Trpt nat(21) EDI data element: TRPT-CTRY The ationality of the means of transport must not be declared if Box 25 is completed with 2, 5 or 7. Enter the ationality of the active means of transport crossing the border, except: 1) For goods being declared for removal from, or use in, free zones enter GB 2) In the case of ships or aircraft registered in the colonies or dependencies of a foreign country enter the nationality of that country. 3) In the case of ships or aircraft registered in the UK dependent territories enter the nationality of that territory. 4) For fish landed directly at UK ports by foreign fishery vessels enter FF. Identity Declaration types: C21, Full, SFD Screen name (Security data): Transport Id EDI data element: TRPT-ID The Identity of the means of transport will only be required, for the declaration types detailed above, when it is possible to submit a combined pre-arrival notification and Customs declaration. Box 22. IVOICE CURRECY and TOTAL AMOUT IVOICED Declaration types: Full, SFD (in certain circumstances), SDI, SDW and WRD Screen name: Curr/Inv amt(22) EDI data elements: IV-TOT-AC, IV-CRR On SFDs for controlled goods this box must be completed only if a full licensing declaration at the frontier is required. Text in this box is conditional, dependent on definition in Tariff (e.g. Customs Procedure, Commodity) or elsewhere (e.g. licence). First subdivision Invoice Currency Unless the goods have been invoiced in more than one currency or a fixed rate of exchange as stipulated in the contract of sale, is being used enter in the space for codes on the extreme left of the box, the code from Appendix C1 for the currency in which the goods have been invoiced. If the goods have been invoiced in more than one currency or a fixed rate of exchange as stipulated in the contract of sale, is being used enter the code for sterling. The rate of exchange used must be declared in the plain language area of Box 44 as Document Code 9WKS. A copy of the worksheet or valuation declaration showing how the conversion was made, must be attached. Evidence to support the use of fixed rates will normally be required. CHIEF converts foreign currency amounts into sterling using stored rates of exchange. The rate of exchange used for this purpose is the rate in force on the day the declaration is accepted. Rates of exchange for most foreign currencies used for customs purposes are published by Revenue and Customs monthly, and apply from midnight on the last day of the month for use during the following month. The rate for a particular currency may however be changed within this period whenever the value of sterling in relation to that currency changes by 5% or more. Information about rates of exchange to be used for customs purposes, including any changes in published rates, is available from the HMRC web site Second subdivision Amount In the remaining area of this box enter in the currency identified in the first subdivision either: the invoice price (or the adjusted invoice price when Valuation Methods 1 or 6 are used (see box 42 invoice price)); or the customs value of the goods. This box should be completed with the sum of the item prices declared in Box 42, in the currency invoiced. The rules associated with the amounts to be entered at item level are set out in Box 42. Box 25. MODE OF TRASPORT AT THE BORDER Declaration types: Full, SDI, SDW and WRD Screen name: Trpt Mode(25) EDI data element: TRPT-MODE-CODE From the list below, enter the relevant code for the mode of transport corresponding to the active means of transport by which the goods entered the EU. Sea transport 1 Rail transport 2 Road transport 3 Air transport 4 Postal consignment 5 see below Fixed transport installations 7 Inland waterway transport 8 Own propulsion 9 ote 1: Code 5 should only be used for goods handled by the /1 3 5

6 authorised postal operator which is governed by the Universal Postal Union i.e. Royal Mail Group. The actual Mode of Transport should be used for all other goods. ote 2: To be declared on SDWs and WRDs only when Box 62 is completed. copying out the full description as set out in the Tariff. For example magnesium potassium sulphate (heading commodity code ) should be described in those terms and not as other mineral or chemical fertilisers, potassic. Box 26. ILAD MODE OF TRASPORT Declaration types: Full, SFD and SDI Screen name: Inld Trpt Mode(26) EDI data element: TRPT-MODE-ILD Completion of this box is mandatory when import formalities are carried out away from the point of entry into the EU. Completion is not required for entry into a Customs Warehouse or goods coming from a Free Zone. From the list at Box 25 above enter the relevant code for the inland mode of transport which is expected to be or was used. Box 30. LOCATIO OF GOODS On SFDs for controlled goods this box must be completed only if a full licencing declaration at the frontier is required. Declaration types: C21, Full, SFD (in certain circumstances) and SDI Screen name: Locn Goods(30) EDI data element: GDS-LOC-CODE On Supplementary Declarations enter the place where the goods were unloaded.the goods location code has three parts see below but do not enter any separator or space between the parts. Part 1. Country code In all cases enter GB. Part 2. Location code In all other cases from the lists in Appendix C2 or Appendix C3 enter the relevant code for where the goods are available for examination.. Shed/local identity code This part does not need to be completed unless the goods are at a location where computerised inventory systems are based on the use of transit shed identity codes, in which case enter the appropriate code from the list in Appendix C4. Box 31. PACKAGES and DESCRIPTIO OF GOODS For each item on the declaration a Description of goods; Package marks, number and kind and any Container numbers are to be entered as set out below. ote. Any description of goods boxes on Paper SAD continuation sheets that are not used must be crossed through. 1) Description of goods. Declaration types: C21, Full, SFD, SDI, SDW and WRD Screen name: Goods Description(31) EDI data element: GDS-DESC This field must be completed except on FSDs. The goods described in this box must all be subject to the same Binding Tariff Information Reference umber if held for the goods Commodity Code. Enter a description of the goods sufficient to identify them. If the goods described here do not comprise the whole contents of a package, container or trailer this should be made clear by adding the words part case, part container, part trailer. The description of the goods must be the normal trade description expressed in sufficiently precise terms to enable immediate unambiguous identification and classification. This does not mean For CFSP purposes, enter a description of the goods which is sufficient to allow the identification and examination of goods. Where the Commodity Code to be used depends on size, weight or other physical criteria, the description should include that information. Chemicals classified in Chapters 28 and 29 of Volume 2 of the Tariff should be described using their precise chemical name and the appropriate 5 digit reference number (see paragraph 3.7.5). Certain imports requiring an additional code (i.e. goods subject to variable charges); certain anti-dumping duties; wine reference prices. When goods are chargeable with excise duties in respect of parts or ingredients (see Volume 1 Part 12 of the Tariff), their description should make this clear. The excisable parts or ingredients must be declared in Box 47 (Calculation of Taxes). 2) Package marks, number and kind. Declaration types: C21, Full, SFD, SDI, SDW and WRD Screen name: Package(31), Marks, umber, Kind. EDI data element: PKG-MARKS, PKG-COUT, PKG-KID Package counts and package marks are conditional, depending on whether bulk or unpacked is used. Identify the packaging that holds the packaging that immediately surrounds the goods i.e. the number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or number of pieces, if unpackaged. Examples: 1. For beer the packaging might be the crate or carton and not the bottle in which the beer is contained or if the goods are contained immediately within cartons contained on a pallet (e.g. books), the pallet instead should be declared. 2. For a single consignment in one or a number of containers, the containers themselves can be deemed to be the outer packaging. There is only a need to supply the marks and numbers, quantity and container numbers. In effect, in this example, the container number(s) will be the marks and need only be entered as container details but with reference to this entered in the marks, for example Package kind C - see Container Id details entered. However, where the goods are subject to different duty or VAT rates e.g. mixtures of red and white wine or children and adults clothing, the lowest divisible level of packaging must be declared in order to aid identification. Thus, bottles, wrapping or other packaging will be more appropriate in these examples /1 3 6

7 For each kind of package, enter: a) any marks and numbers on the packages. Taking into account the packaging examples given above, where there is one common identifying number for all of the packaging then only this number need be entered. ote. If there is insufficient space to record all the information, create another set of package details with the same kind of packages code. On Paper declarations precede the marks and numbers by PM% e.g. PM%ABC123; b) the quantity of packages, or for unpackaged goods) the number of pieces. On Paper declarations precede the quantity by P% e.g. P%99; and c) a Kind of package code. For a full list of packages codes see Appendix C8. On Paper declarations precede the package code by PC% e.g. PC%AE. On Paper declarations if for an item there is more than one set of package marks/number/kind, separate each set of details by a semi-colon ;. 3) Containers Declaration types: C21, Full, SFD, SDI, SDW and WRD Screen name: Contnr Id(31) EDI data element: CTR-O Complete this field as follows: - If the goods will be in a container at the point of entering the EU, enter the container number(s). - If the goods are containerised but the container number(s) are not yet known then enter number(s) unknown. - If the goods are not containerised or it is not known whether they are containerised then leave this field blank. To avoid duplication, the container number needs only be declared against the first item of a declaration. Where further items on the same declaration are packed into different containers, Box 31 will need to show the correct container number at item level. On Paper declarations precede the (list of) container numbers by C% or, for part containers, by Part Container%, and separate each container number by a comma e.g. Part Container%ABCD12345, BCDE234567, WXYZ otes 1) The term container covers: - large, re-usable containers, e.g. ISO types designed to be transported by road, rail, sea, or air; - smaller re-usable types of containers of an internal volume of a cubic metre or more designed to be transported by road, rail, sea or air and capable of specialised handling without unloading; and - Specialised re-usable containers designed to be used for particular goods and transported by road, rail, sea or air. 2) Goods are to be regarded as containerised even when a container is mounted on a road vehicle or rail wagon. Box 32. ITEM UMBER Declaration types: Paper Full Enter (in sequential number order, up to the total declared in Box 5) the item number. Screen name: Comm Code (33) EDI data element: TARIC-CMDTY-CODE, EU-SUPPLEMET, EU-SUPPLEMET-2 Commodity codes are set out in the Schedule in Volume 2 of the Tariff. The length of the codes varies according to the nature of the goods, and whether or not they are in free circulation. For goods which are not in free circulation, the code normally consists of 10 digits. However, for goods which are subject to variable charges under CAP, wine reference price arrangements under the CAP or certain anti-dumping duties, an additional 4 digit code also applies. The rules governing the location of commodity code digits in Box 33 must be followed precisely. The entry of codes constitutes a declaration which is basic information for the assessment of import charges. Enter in the first sub-division the first eight digits of the code for the goods described in Box 31 as set out in the Schedule in Volume 2 of the Tariff. The code number should be selected in accordance with the directions of Volume 2 Part 1 of the Tariff. Enter in the second sub-division the 2 digit TARIC code, if appropriate. Enter in the third sub-division any additional code for the goods being declared as set out in the Schedule in Volume 2 of the Tariff. If no additional code is required, leave blank. otes 1) Any Binding Tariff Information Reference umber held for the goods described is to be entered in Box 44, against Document code C626 (see Appendix C11). 2) For DTI declarations if you wish to delete an item after the declaration has been accepted by CHIEF enter DEL in this field. There is no need to delete or amend any of the other fields for the item. The following table should be used as a guide about how to complete this box: SUB DIVISIOS DIGIT POSITIOS All imports from outside the EU plus all XXXXXXXX XX imports from within the EU not in Free Circulation not requiring an additional code. Certain imports requiring an additional code XXXXXXXX XX XXXX i.e. goods subject to variable charges; certain anti dumping duties; and wine reference prices. Box 34(a). COUTRY OF ORIGI CODE On SFDs for controlled goods this box must be completed only if a full licencing declaration at the frontier is required. Declaration types: Full, SFD (in certain circumstances), SDI, SDW and WRD. Screen name: Orig ctry(34a) EDI data element: ITEM-ORIG-CTRY Enter the code for the country of origin of the goods from the list of codes shown in Appendix C1. For goods not wholly produced in one country, the country of origin to be declared is that in which the final substantial processing took place, resulting in the manufacture of a new product or representing an important stage in its manufacture. Box 33. COMMODITY CODE On SFDs for controlled goods this box must be completed only if a full licencing declaration at the frontier is required. Declaration types: Full, SFD (conditional), SDI, SDW and WRD Box 35. GROSS MASS Declaration types: Full, SDI, SDW and WRD Screen name: Gross Mass(35) EDI data element: ITEM-GROSS-MASS /1 3 7

8 This box is only to be completed when indicator 1 has been entered in Box 64, Freight Apportionment Indicator, on the Value build-up form (see paragraph 3.1.2) or the SAD is a declaration to enter goods for customs warehousing. Enter, where necessary up to three decimal places, the gross mass in kilograms as given in commercial documents for the goods declared in Box 31. The gross mass is the total weight of the goods and packaging but excluding containers and any other transport equipment. Box 36. PREFERECE Declaration types: Full, SDI, SDW and WRD Screen name: Preference(36) EDI data element: PREFERECE The completion of Box 36 is mandatory for all imports where the goods are entering a free circulation regime. The 3 digit code indicates whether a reduction in, or relief from, import duty applies. This includes specific duties and other equivalent charges applicable to CAP goods. The definition of the codes to be used in Box 36 is as follows: First digit 1 ormal tariff arrangement (no preference certificate) 2 Generalised System of Preferences (GSP) 3 Other tariff preferences (ie EUR1, EUR-MED (where this is used to establish the originating status) or Invoice Declarations) 4 Customs duties under the provisions of Customs Union Agreements concluded by the EU with Turkey for most industrial products (excluding coal and steel) and certain processed agricultural products are covered by Forms ATR; Andorra for all products in Chapters of the Tariff; and for San Marino for all products (excluding coal and steel) in Chapters 1-97 of the Tariff. Second and third digits 00 one of the following 10 Tariff suspension 15 Tariff suspension with specified end-use 18 Tariff suspension with certificate confirming the special nature of the product 19 Airworthiness Certificate 20 Tariff quota 23 Tariff quota with specified end-use 25 Tariff quota with certificate confirming the special nature of the product 28 Tariff quota following outward processing 40 Special end-use resulting from the Common Customs Tariff 50 Certificate confirming the special nature of the product A definitive list of combinations of these digits is as follows: 1. ormal Tariff Arrangement 100 ormal third country tariff duty (including ceilings) This code stands for all cases where no preference but the normal third country rate is applied. 110 Tariff suspension Temporary suspensions from the autonomous customs duties are granted for certain goods of the agricultural, chemical, aeronautical and microelectronic sector. Others are shown as footnotes to certain Combined omenclature codes. 115 Tariff suspension subject to a specific end-use Certain suspensions are linked to a specific destination, a so-called end-use pursuant to Article 82 of the Common Customs Code. Commodities are identified by the symbol S in Volume 2 of the Tariff and the footnote subject to end-use. 118 Tariff suspension subject to the production of a special certificate o case has been found at present, such a possibility could however be created e.g. for goods to be denatured before being imported under a suspension. 119 Tariff suspension subject to Airworthiness Certificates Suspension of duty (not including VAT) for importations of civil aircraft parts which must be accompanied by an airworthiness certificate. An AI Statement must be entered in Box 44 and endorsed Import with Airworthiness Certificate. 120 Tariff quota, notably GATT quota GATT quotas are shown as footnotes to the C. Examples can be found in Chapter 3 and for codes 0802, 0805 and Tariff quota, notably GATT quota, subject to a specific enduse Examples of GATT quotas under the condition of an end-use can be found in footnotes to codes (a quota with a serial number) and to 39 (a global quota without a serial number). 125 Tariff quota, notably GATT quota, subject to the production of a special certificate GATT quotas exist for handicraft products and those produced on handlooms. The preferential quota is only applied on the production of the relevant certificate, which must be entered in Box 44 against the relevant document code as shown in Appendix C11. Other cases could be created, e.g. for goods to be denatured before being admitted to a quota. 128 Tariff quota following outward processing o case has been found where the re-importation of textiles in the framework of an economic outward processing quota is admitted. Such a possibility could however be created. 140 Exemption for end-use resulting from the CCT All cases of end-use are marked by one of the following footnotes to the relevant C code: Entry under this subheading is subject to conditions laid down in the relevant EU provisions ; or Entry under this subheading is subject to conditions laid down in Volume 1, Part 11 ; or Subject to end-use control see Volume 1, Part Admission to certain C subheadings subject to a certificate confirming the special nature of the goods The relevant certificates are mentioned in Annex 9 of Council Regulation 2658/87/EEC. 2. Generalised System of Preferences 200 GSP rate without conditions or limits (including ceilings) Application of the GSP duty rate without conditions or limits (Form A) 210 Tariff suspension under GSP It is unlikely that a temporary suspension of the autonomous tariff duties for GSP only will be created. 215 Tariff suspension subject to specific end-use under GSP /1 3 8

9 It is unlikely that a temporary suspension of the autonomous tariff duties for GSP only and subject to a specific end-use will be created. 218 Tariff suspension subject to a certificate confirming the special nature of the goods It is unlikely that a tariff suspension for GSP only and subject to a certificate confirming the special nature of the goods will be created. 220 Tariff quota The GSP rate is only applicable within the limits of a tariff quota. In these cases, the serial number for the quota is shown beside the preferential rate in the printed version of the TARIC. 223 Tariff quota subject to a specific end-use The application of the quota may be granted under the condition of an end-use only. 225 Tariff quota subject to a certificate confirming the special nature of the goods In this case, the use of a tariff quota under GSP would depend on the issue of a certificate confirming the special nature of the goods. 228 Tariff quota following outward processing o case exists, for the time being, where the re-importation of textiles in the framework of an economic outward processing quota is admitted under GSP. 240 Exemption for end-use resulting from the CCT o case has been found where the exemption for end-use resulting from the CCT is restricted to GSP. Such a possibility could however be created. 250 Application of GSP rates subject to a certificate confirming the special nature of the goods Currently, this case is not applicable. 3. Preferential Agreements 300 Tariff preference without conditions or limits (including ceilings) Application of the relevant preferential rate without conditions or limits (Certificates EUR1, EUR-MED, or equivalent proofs of preferential origin). 310 Tariff suspension under preferential agreements A temporary suspension of the autonomous duty rates under preferential agreements. 315 Tariff suspension subject to a specific end-use under preferential agreements It is unlikely that a temporary suspension of the autonomous duty rates subject to a specific end-use under a preferential agreement will be created. 318 Tariff suspension subject to a certificate confirming the special nature of the goods o case has been found, however, such a possibility could be created. 320 Tariff quota The preferential rate is only applicable within the limits of a quota. In these cases the serial number of the quota is mentioned beside the preferential duty rate in the printed version of the TARIC. 323 Tariff quota subject to a specific end-use The application of the quota is granted only where a specific enduse is prescribed for the imported goods. 325 Tariff quota subject to a certificate confirming the special nature of the goods Claim to other tariff preferences within the limits of a preference quota subject to a certificate being presented confirming the special nature of the product e.g. Volume 2 Additional Information Section states that a Certificate of Designation of Origin and an EUR1 is required for claims to a preferential quota for Western Balkan wine. 328 Tariff quota following outward processing This code applies to re-importation of textiles after economic outward processing within the framework of preferential agreements. 340 Exemption for end-use resulting from the CCT It is unlikely that exemption for end-use resulting from the CCT will be restricted to certain preferential agreements. 350 Application of preferential duty rates subject to a certificate confirming the special nature of the goods The relevant certificates are mentioned in the implementing provisions of the Community Customs Code. 4. Customs union agreements. 400 on imposition of customs duties under the provisions of Customs Union Agreements concluded by the Union with Turkey for certain products in headings 1704, 1803, 1804, 1805, 1806, 1901, , , 1903, 1904, 1905, 2101, 2102, 2103, 2104, 2105, , , 2202, 2205 and for all products in Chapters of the Tariff (with the exception of Coal and Steel (see the list in otice 812) and products in Tariff headings 3502, and 5302) which are covered by Forms ATR (see code 420 below for those agricultural products which are exceptionally covered by Forms ATR for the purposes of annual tariff quotas); Andorra for all products in Chapters of the Tariff); and for San Marino for all products (with the exception of coal and steel) in Chapters 1-97 of the Tariff. 420 Tariff Quota on imposition of duty within the limits of annual tariff quotas for certain products in headings 1704, 1806, 1901, 1902, 1904, 1905 and 2106 which are imported from Turkey under cover of Forms ATR. Box 37. PROCEDURE Declaration types: C21, Full, SFD, SDI, SDW, FSD and WRD Screen name: CPC (37) EDI data element: CPC Enter the appropriate (7 digit) Customs Procedure Code (CPC) from the list in Appendix E2, using the relevant CPC description to assist completion of the declaration. On Paper declarations, enter the first four digits in the 1st sub division; and the last three digits in the 2nd sub division. otes a) Each CPC is allocated a series number. Only CPCs in the same series are allowed on the same declaration. The CPC series codes can be found at the end of the numerical index in Appendix E2. b) All the items on a declaration for warehousing must be subject to the same CPC and destined for the same warehouse. Separate declarations are required for goods subject to different warehousing CPCs or destined for different warehouses. The CPC notes explain these restrictions in more detail. Entry of a CPC in this box constitutes a formal declaration that the conditions of relevant regulations will be complied with and legally binds the declarant accordingly. Box 38. ET MASS On SFDs for controlled goods this box must be completed only if a full licencing declaration at the frontier is required. Declaration types: Full, SFD (in certain circumstances), SDI, SDW and WRD /1 3 9