Additional Procedure Code 5-Series: Temporary Admissions (TA)
Updated 4 June 2024
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This publication is available at https://www.gov.uk/government/publications/appendix-2-c21i-de-111-additional-procedure-codes/additional-procedure-code-5-series-temporary-admissions-ta
Known error workarounds may apply to this area of the instructions.
This Appendix contains the specific completion rules instructions for the 5-series Additional Procedure Codes for Data Element (DE) 1/11 for Inventories Imports.
Use the index list and the Additional Procedure Codes completion notes to help you identify the correct code to use and for guidance on how to complete the declaration.
Notes:
The completion notes in this Appendix are a supplement to the main CDS BIRDS Declarations and Customs Clearance Request completion instructions.
This Appendix only contains any additional completion notes for each 3-digit Additional Procedure Code and does not constitute full guidance on how the declaration should be completed.
Only one 4-digit Procedure Code can be declared against each goods item in DE 1/10, however, this may be tailored to the specific circumstances for the goods treatment by the use of multiple Additional Procedure Codes in DE 1/11.
These completion notes are a supplement to the DE 1/10 Procedure Code Notes and therefore any instructions relating to the requested or previous procedure included against the relevant DE 1/10 Procedure Code (see Appendix 1: DE 1/10: Requested and Previous Procedure Codes) must also be followed.
The DE 1/10 completion notes, including conditions and restrictions, are not repeated within or superseded by the DE 1/11 completion notes.
50A: Animals (twelve months or more)
Description of Procedure:
Temporary Admission (TA) of Animals (Article 136 (1)(e) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
Animals owned by a person established outside the EU being temporarily admitted to the Customs Union.
Conditions for Use:
The Animals temporarily imported under this Additional Procedure Code must remain in the Union for a minimum period of 12 months.
The animal must meet the conditions for temporary admittance to the Union, for example veterinary certificates, vaccinations, pet passport etc.
Animals may be imported to TA using this Additional Procedure code for the following purposes:
- Grazing,
- Seasonal moving of livestock between regions,
- For performance of work or
- A saddle or draught animal being imported for private use
Please see Pay less or no duty on goods you store, repair, process or temporarily use for additional conditions for eligibility for TA, including the use of oral declarations.
Restrictions on usage:
Where Animals are being temporarily imported for a period of less than 12-months, this Additional Procedure Code may not be used.
This Additional Procedure Code may only be used for animals exempt from quarantine conditions and where a written customs declaration is not required.
Where pets are declared as part of a wider consignment of personal effects, Additional Procedure Code 50P should be used instead.
The maximum period that goods imported under this Additional Procedure Code may remain under TA relief is 24 months.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. See Additional Procedure Codes (DE 1/11) D01-D13, D15-D22, D25-D26, D28-D30, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 50M, 50P, 51P, 52P, 50T and 50W |
GEN28 | Enter the duration of the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. See Additional Procedure Codes (DE 1/11) D06-D13, D18, D20-D22, D28-D29, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 51P, 50T and 50W |
GEN30 | Enter the use to which the Temporary Admission goods will be put. |
| Temporary Admissions: Used to declare non-EU ownership of goods claiming temporary admission. See Additional Procedure Codes (DE 1/11) D08, D12, D13, D16 and D17, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50P, 51P and 50T |
GEN31 | Enter the name and address of the non-EU owner of the goods followed by the type of ownership evidence held. |
Documents produced, certificates and authorisations, additional references (DE 2/3):
Enter:
| Document code | Document identifier | Document status |
|---|---|---|
| 108C | Enter the date as completed on the HMRC C108 form in the format yymmdd | Use status code AC (see Appendix 5B: DE 2/3 Document Status Codes for harmonised declarations for definition). |
Additional Guidance
Bringing food into Great Britain.
Bringing your pet dog, cat or ferret to Great Britain.
If the items are to be used for longer than the period identified in DE 2/2, contact the NTAS.
Notes:
Additional Procedure Code 50A can only be used with Requested and Previous Procedure code (DE 1/10): 0005.
50D: Disaster Relief Material
Description of Procedure:
Temporary Admission (TA) of Disaster Relief Material (Article 136 (1)(h) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
Disaster relief materials include goods of any kind to counter the effects of disasters or similar situations within the EU.
Conditions for Use:
Relief will be granted provided the goods are intended for use by state bodies or organisations approved by state bodies.
As an exception to Article 250(2)(c) of EU Reg. No. 952/2013 (Union Customs Code (UCC)) the goods may be imported for TA by a party be established inside the EU.
Please see Pay less or no duty on goods you store, repair, process or temporarily use for additional conditions for eligibility for TA, including the use of oral declarations.
Restrictions on usage:
Only goods temporarily admitted to aid in disaster relief actions may be imported using this Additional Procedure Code.
Any licensable, restricted or prohibited items must be declared using a written customs declaration.
The maximum period that goods imported under this Additional Procedure Code may remain under TA relief is 24 months.
Oral declarations may not be made for goods imported to Temporary Admission where:
- The goods are prohibited or restricted, or
- Other special import formality is required.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. See Additional Procedure Codes (DE 1/11) D01-D13, D15-D22, D25-D26, D28-D30, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 50M, 50P, 51P, 52P, 50T and 50W |
GEN28 | Enter the duration of the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. See Additional Procedure Codes (DE 1/11) D06-D13, D18, D20-D22, D28-D29, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 51P, 50T and 50W |
GEN30 | Enter the use to which the Temporary Admission goods will be put. |
Additional Guidance
If the items are to be used for longer than the period identified in DE 2/2, contact the NTAS.
Notes:
Additional Procedure Code 50D can only be used with Requested and Previous Procedure code (DE 1/10): 0005.
50F: Goods for use in Frontier Zone
Description of Procedure:
Temporary Admission (TA) of goods for use in Frontier Zone (Article 136 (1)(f) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
Non-Union goods temporarily admitted intended to remain within frontier zones, with suspension from customs duties and import formalities.
Conditions for Use:
The equipment must meet all of the following conditions:
- Be owned by a person established in a frontier zone of a non-Union Territory
- That is adjacent to the frontier zone of temporary importation (within the Territory of the customs union) and
- Used by a person established in the Union frontier zone of temporary import.
The goods may also be eligible when used for the building, repair or maintenance of infrastructure in Union frontier zones where temporarily imported from an adjacent non-Union frontier zone under the responsibility of public authorities.
Please see Pay less or no duty on goods you store, repair, process or temporarily use for additional conditions for eligibility for TA, including the use of oral declarations.
Restrictions on usage:
If the temporarily admitted goods are intended for use outside the frontier zone or in an adjacent location, a written customs declaration is required.
The maximum period that goods imported under this Additional Procedure Code may remain under TA relief is 24 months.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. See Additional Procedure Codes (DE 1/11) D01-D13, D15-D22, D25-D26, D28-D30, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 50M, 50P, 51P, 52P, 50T and 50W |
GEN28 | Enter the duration of the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. See Additional Procedure Codes (DE 1/11) D06-D13, D18, D20-D22, D28-D29, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 51P, 50T and 50W |
GEN30 | Enter the use to which the Temporary Admission goods will be put. |
Additional Guidance
If the items are to be used for longer than the period identified in DE 2/2, contact the NTAS.
Notes:
The following evidence must be held:
- For equipment: evidence that is owned by a person established in the frontier zone and to be used by a person established in that frontier zone
- For goods used for the building, repair or maintenance of infrastructure in the frontier zone — evidence that such work is carried out under the responsibility of public authorities
Additional Procedure Code 50F can only be used with Requested and Previous Procedure code (DE 1/10): 0005.
50G: Goods Imported in Particular Situations Having No Economic Effect
Description of Procedure:
Temporary Admission (TA) of goods imported in particular situations having no economic effect (Article 136 (1)(l) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
Any non-union goods that are temporarily admitted which have no economic effect.
Conditions for Use:
This Additional Procedure Code may only be used for goods that are:
- Less than 10,000 Euros in value,
- On an occasional basis
- Intended to be re-exported;
- For use in the UK, and
- Not covered by any other Additional Procedure Code, or
- Covered by other Additional Procedure Codes but do not comply with the conditions normally attached to that Additional Procedure Code
Please see Pay less or no duty on goods you store, repair, process or temporarily use for additional conditions for eligibility for TA, including the use of oral declarations.
Restrictions on usage:
Goods over €10,000 euros in value are not permitted under this Additional Procedure Code.
This Additional Procedure Code may only be used where no other TA Additional Procedure Code applies.
The maximum period that goods imported under this Additional Procedure Code may remain under TA relief is 24 months.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. See Additional Procedure Codes (DE 1/11) D01-D13, D15-D22, D25-D26, D28-D30, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 50M, 50P, 51P, 52P, 50T and 50W |
GEN28 | Enter the duration of the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. See Additional Procedure Codes (DE 1/11) D06-D13, D18, D20-D22, D28-D29, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 51P, 50T and 50W |
GEN30 | Enter the use to which the Temporary Admission goods will be put. |
| For use with Temporary Admission Additional Procedure Codes (DE 1/11) D28, D29, and DE 1/11 Additional Procedure Codes for C21i: 50G and 51G. For example: ‘Owner not established outside the EU’; ‘User not established outside the EU’; or ‘Use of and/or type of goods not covered by other TA relief Additional Procedure Codes’. |
GEN36 | Enter the reason why no other TA Additional Procedure Code applies DE. |
Additional Guidance
If the items are to be used for longer than the period identified in DE 2/2, contact the NTAS.
Notes:
Additional Procedure Code 50G can only be used with Requested and Previous Procedure code (DE 1/10): 0005.
51G: Goods Imported for a Period Not Exceeding Three Months
Description of Procedure:
Temporary Admission (TA) of goods imported for a period not exceeding three months (Article 136 (1)(l) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
Any non-union goods that are temporarily admitted for a period not exceeding three months.
Conditions for Use:
This Additional Procedure Code may only be used for goods that are temporarily admitted:
- For a period not exceeding 3 months
- On an occasional basis
- Intended to be re-exported;
- For use in the UK, and
- Not covered by any other Additional Procedure Code, or
- Covered by other Additional Procedure Codes but do not comply with the conditions normally attached to that Additional Procedure Code
Please see Pay less or no duty on goods you store, repair, process or temporarily use for additional conditions for eligibility for TA, including the use of oral declarations.
Restrictions on usage:
The maximum period that goods imported under this Additional Procedure Code may remain under TA relief is 3 months.
This Additional Procedure Code may only be used where no other TA Additional Procedure Code applies.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. See Additional Procedure Codes (DE 1/11) D01-D13, D15-D22, D25-D26, D28-D30, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 50M, 50P, 51P, 52P, 50T and 50W |
GEN28 | Enter the duration of the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. See Additional Procedure Codes (DE 1/11) D06-D13, D18, D20-D22, D28-D29, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 51P, 50T and 50W |
GEN30 | Enter the use to which the Temporary Admission goods will be put. |
| For use with Temporary Admission Additional Procedure Codes (DE 1/11) D28, D29, and DE 1/11 Additional Procedure Codes for C21i: 50G and 51G. For example: ‘Owner not established outside the EU’; ‘User not established outside the EU’; or ‘Use of and/or type of goods not covered by other TA relief Additional Procedure Codes’. |
GEN36 | Enter the reason why no other TA Additional Procedure Code applies DE. |
Additional Guidance
Goods on which relief is claimed under additional procedure code 51G must be re-exported from the EU within 3 months of import, this period cannot be extended.
Notes:
Additional Procedure Code 51G can only be used with Requested and Previous Procedure code (DE 1/10): 0005.
50M: Medical, Surgical and Laboratory Equipment
Description of Procedure:
Temporary Admission (TA) of medical, surgical and laboratory equipment (Article 136 (1)(d) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
Medical, surgical and laboratory equipment temporarily admitted with suspension of customs duties and import VAT.
This Additional Procedure Code may be used to temporarily admit:
- Medical
- Surgical or
- Laboratory equipment
Where such equipment is being imported, on loan, at the request of a hospital or other medical institution in urgent need of such equipment, to make up for the inadequacy of its own facilities and where intended for diagnostic or therapeutic purposes.
As an exception to Article 250(2)(c) of EU Reg. No. 952/2013 (Union Customs Code (UCC)) the goods may be imported for TA by a party be established inside the EU.
Please see Pay less or no duty on goods you store, repair, process or temporarily use for additional conditions for eligibility for TA, including the use of oral declarations.
Restrictions on usage:
Evidence of eligibility for TA must be held:
- That the goods are being loaned to a medical institution for diagnostic or therapeutic purposes
Any licensable, restricted or prohibited items must be declared using a written customs declaration.
The maximum period that goods imported under this Additional Procedure Code may remain under TA relief is 24 months.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. See Additional Procedure Codes (DE 1/11) D01-D13, D15-D22, D25-D26, D28-D30, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 50M, 50P, 51P, 52P, 50T and 50W |
GEN28 | Enter the duration of the goods intended usage followed by the intended date of re-export. |
Documents produced, certificates and authorisations, additional references (DE 2/3):
This document code is only required where the goods being imported are: Instruments and apparatus necessary for doctors to provide assistance for patients awaiting organ transplants.
Enter:
| Document code | Document identifier | Document status |
|---|---|---|
| 108C | Enter the date as completed on the HMRC C108 form in the format yymmdd | Use status code AC (see Appendix 5B: DE 2/3 Document Status Codes for harmonised declarations for definition). |
Additional Guidance
If the items are to be used for longer than the period identified in DE 2/2, contact the NTAS.
Notes:
Additional Procedure Code 50M can only be used with Requested and Previous Procedure code (DE 1/10): 0005.
50P: Personal Effects Imported by Travellers
Description of Procedure:
Temporary Admission (TA) of personal effects, including goods for sports purposes temporarily admitted by travellers (Article 136 (1)(b) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
This Additional Procedure Code may be used to temporarily admit:
- Travellers personal effects
- Goods for sports purposes under €10,000
- Pets
Personal effects are articles new or used which a traveller may reasonably need for their personal use during a journey but excludes any goods imported for commercial purposes. (A traveller is a person temporarily entering the customs territory of the EU, not normally resident there.) or
Goods for sports purposes are articles new or used which a traveller may reasonably need for their sports use during their stay in the Union but excludes any goods imported for commercial purposes. (A traveller is a person temporarily entering the customs territory of the EU, not normally resident there.)
Conditions for Use:
This Additional Procedure Code may be used to temporarily admit goods by travellers on a stay inside the EU.
The goods may be transported in accompanied or unaccompanied baggage.
To be eligible to use this Additional Procedure Code the goods must be:
- The traveller’s own personal effects. A traveller is a person temporarily entering the customs territory of the EU.
- Goods which are being used for sports purposes with an intrinsic value of under €10,000 or
- Pets, where temporarily admitted as part of a larger consignment.
Personal effects /sports goods are articles new or used which a traveller may reasonably need for their personal use during their stay inside the EU.
The pet must meet the conditions for admittance to the Union, for example veterinary certificates, vaccinations, pet passport etc.
Please see Pay less or no duty on goods you store, repair, process or temporarily use for additional conditions for eligibility for TA, including the use of oral declarations.
Restrictions on usage:
This Additional Procedure Code may only be used for pets exempt from quarantine conditions and where a written customs declaration is not required.
This Additional Procedure Code may not be used for any goods used or intended for commercial purposes.
Any licensable, restricted or prohibited items must be declared using a written customs declaration.
The maximum period that goods imported under this Additional Procedure Code may remain under TA relief is 24 months.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. See Additional Procedure Codes (DE 1/11) D01-D13, D15-D22, D25-D26, D28-D30, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 50M, 50P, 51P, 52P, 50T and 50W |
GEN28 | Enter the duration of the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: Used to declare non-EU ownership of goods claiming temporary admission. See Additional Procedure Codes (DE 1/11) D08, D12, D13, D16 and D17, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50P, 51P and 50T |
GEN31 | Enter the name and address of the non-EU owner of the goods followed by the type of ownership evidence held. |
Security needed
Security for customs duties and import VAT will be needed for goods more than 10,000 Euros in value.
Additional Guidance
Bringing food into Great Britain.
Bringing your pet dog, cat or ferret to Great Britain.
If the items are to be used for longer than the period identified in DE 2/2, contact the NTAS.
Notes:
Additional Procedure Code 50P can only be used with Requested and Previous Procedure code (DE 1/10): 0005.
51P: Professional Equipment
Description of Procedure:
Temporary Admission (TA) of professional equipment (Article 136 (1)(i), (g) and (k) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
This Additional Procedure Code may be used to temporarily admit professional equipment with suspension of customs duties and import VAT.
A list of goods that can be entered is given in Pay less or no duty on goods you store, repair, process or temporarily use.
An oral declaration may be made to enter the following goods to TA:
- Portable musical instruments (Commission Delegated Reg. (EU) No. 2015/2446, Articles 136(1)(i), 139 and 141))
- Equipment for sound/tele broadcasting (Commission Delegated Reg. (EU) No. 2015/2446, Article 136(1)(k))
- Equipment for doctor to assist patients awaiting an organ transplant (Commission Delegated Reg. (EU) No. 2015/2446, Article 136(1)(g)).
Conditions for Use:
To be eligible to use this Additional Procedure Code the goods must be:
- Owned by a person established outside the EU
- Imported either by a person established outside the EU or by an employee of the owner (the employee may be established in the EU)
- Used by the importer or under their supervision, except in cases of visual co-production
Please see Pay less or no duty on goods you store, repair, process or temporarily use for additional conditions for eligibility for TA, including the use of oral declarations.
Restrictions on usage:
This Additional Procedure Code may not be used for goods temporarily admitted to:
- Be used for the industrial manufacture or packing of goods
- Exploit natural resources (except hand tools)
- Construct, repair or maintain buildings (except hand tools) or
- Be used on earth moving and like projects (except hand tools)
The maximum period that goods imported under this Additional Procedure Code may remain under TA relief is 24 months.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. See Additional Procedure Codes (DE 1/11) D01-D13, D15-D22, D25-D26, D28-D30, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 50M, 50P, 51P, 52P, 50T and 50W |
GEN28 | Enter the duration of the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. See Additional Procedure Codes (DE 1/11) D06-D13, D18, D20-D22, D28-D29, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 51P, 50T and 50W |
GEN30 | Enter the use to which the Temporary Admission goods will be put. |
| Temporary Admissions: Used to declare non-EU ownership of goods claiming temporary admission. See Additional Procedure Codes (DE 1/11) D08, D12, D13, D16 and D17, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50P, 51P and 50T |
GEN31 | Enter the name and address of the non-EU owner of the goods followed by the type of ownership evidence held. |
Documents produced, certificates and authorisations, additional references (DE 2/3):
This document code is only required where the goods being imported are:
- Radio television production broadcasting equipment and vehicles specially adapted for this use and their equipment imported by HMRC approved public or private organisations established outside of the EU.
- Instruments and apparatus necessary for doctors to provide assistance for patients awaiting organ transplants.
Enter:
| Document code | Document identifier | Document status |
|---|---|---|
| 108C | Enter the date as completed on the HMRC C108 form in the format yymmdd | Use status code AC (see Appendix 5B: DE 2/3 Document Status Codes for harmonised declarations for definition). |
Additional Guidance
If the items are to be used for longer than the period identified in DE 2/2, contact the NTAS.
Notes:
Evidence of non-EU ownership may be required by the National Temporary Admission Seat (NTAS).
If the equipment is to be used on behalf of the holder of the procedure, evidence that they are an employee of the owner must also be sent to the NTAS together with a reference to this Customs Clearance Request.
Additional Procedure Code 51P can only be used with Requested and Previous Procedure code (DE 1/10): 0005.
52P: Non-EU Packings Intended for Re-Export
Description of Procedure:
Temporary Admission (TA) of non-EU Packings intended for re-export (Article 136 (1)(j) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
This Additional Procedure Code may be used to temporarily admit non-EU packings (imported empty) that are intended for re-exportation filled.
A list of eligible packings is given in Pay less or no duty on goods you store, repair, process or temporarily use.
- Articles used or intended to be used as packing’s in the same state as they are entered
- Articles used, or intended to be used, as internal or external coverings for goods
- Holders on which goods are, or are intended to be, rolled, wound or attached
- Materials needed for protecting, stowing or separating goods in transit which may consist of planks, blankets, mats and pads for protecting goods
Conditions for Use:
This Additional Procedure Code may only be used for packing which is imported empty.
Please see Pay less or no duty on goods you store, repair, process or temporarily use for additional conditions for eligibility for TA, including the use of oral declarations.
Restrictions on usage:
Packings under the Temporary Admission procedure must not be used for goods picked up or loaded within the EU for transport and unloading within the EU, except with a view to the export of those goods.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. See Additional Procedure Codes (DE 1/11) D01-D13, D15-D22, D25-D26, D28-D30, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 50M, 50P, 51P, 52P, 50T and 50W |
GEN28 | Enter the duration of the goods intended usage followed by the intended date of re-export. |
Additional Guidance
If the items are to be used for longer than the period identified in DE 2/2, contact the NTAS.
Notes:
When packings imported empty are re-exported filled, the export declaration should be in respect of the goods being exported using the packings and should include the AI statement PAL06 in DE 2/2.
When packings imported empty are re-exported empty, they should be re-exported from the EU on a declaration using procedure code (DE 1/10) 3153.
The UK and EU have strict controls on the importation of wood packing material to prevent the introduction of pest species harmful to commercial forestry interests.
For further information on these requirements, you should contact:
Plant Health Service
Forestry Commission
Silvan House
231 Corstorphine Road
EDINBURGH
EH12 7AT
Telephone: 0300 067 5155
Email: [email protected]
Additional Procedure Code 52P can only be used with Requested and Previous Procedure code (DE 1/10): 0005.
50T: Means of Transport
Description of Procedure:
Temporary Admission (TA) of:
- Means of road, rail, air, sea and inland waterway transport and /or (Commission Delegated Reg. (EU) No. 2015/2446, Article 212)
- Spare parts, accessories and equipment for said means of transport (Commission Delegated Reg. (EU) No. 2015/2446, Article 213-215)
(Declared orally under (Article 135 (2), 136 (1)(a) and 137 (1)(c) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
Non-EU motor vehicles, civil aircraft, inland waterway vessels or sea going vessels liable to customs duties and import VAT temporarily admitted for private or commercial transport use by a person:
- Established outside the EU
- A person established inside the EU (only available in circumstances identified in Pay less or no duty on goods you store, repair, process or temporarily use
Conditions for Use:
This Additional Procedure Code may be used for the following Means of Transport (MoT):
- Motorised road vehicles including cycles with engines, trailers/caravans imported with the vehicle or separately, component parts, normal accessories and equipment imported with the vehicle
- Rail transport (rail engines, railcars and rolling stock) of any description
- Sea going vessels of any description used to transport goods or persons including pleasure craft such as yachts
- Inland waterway vessels of any description used to transport goods to persons
Please see Pay less or no duty on goods you store, repair, process or temporarily use for additional conditions for eligibility for TA, including the use of oral declarations.
Restrictions on usage:
This Additional Procedure Code may not be used for MoT that are temporarily admitted for a use other than for transport purposes.
For Means of Transport other than those listed under Conditions (see above), a written customs declaration must be used.
For details of other reliefs that may be available (for example; for sports purposes, exhibition or testing), see Pay less or no duty on goods you store, repair, process or temporarily use.
The maximum period that goods imported under this Additional Procedure Code may remain under TA relief is 24 months.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statement may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. See Additional Procedure Codes (DE 1/11) D01-D13, D15-D22, D25-D26, D28-D30, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 50M, 50P, 51P, 52P, 50T and 50W |
GEN28 | Enter the duration of the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. See Additional Procedure Codes (DE 1/11) D06-D13, D18, D20-D22, D28-D29, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 51P, 50T and 50W |
GEN30 | Enter the use to which the Temporary Admission goods will be put. |
| Temporary Admissions: Used to declare non-EU ownership of goods claiming temporary admission. See Additional Procedure Codes (DE 1/11) D08, D12, D13, D16 and D17, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50P, 51P and 50T |
GEN31 | Enter the name and address of the non-EU owner of the goods followed by the type of ownership evidence held. |
Documents produced, certificates and authorisations, additional references (DE 2/3):
| Document code | Document identifier | Document status |
|---|---|---|
| 110C — To declare an HMRC C110 form — Tell HMRC about the temporary arrival of a non-UK private motor vehicle for personal use (C110) | Enter the date as completed on the HMRC C110 form in the format YYMMDD | Use status code AE (see Appendix 5B: DE 2/3 Document Status Codes for harmonised declarations for definitions). |
Additional Guidance
If the MoT is to be used for longer than the period identified in DE 2/2, contact the NTAS.
Notes:
Additional Procedure Code 50T can only be used with Requested and Previous Procedure code (DE 1/10): 0005.
50W: Welfare Material for Seafarers
Description of Procedure:
Temporary Admission (TA) of welfare material for seafarers (Article 136 (1)(c) of Commission Delegated Regulation (EU) 2015/2446 (DA)).
Goods covered
This Additional Procedure Code may be used to import non-Union status goods temporarily admitted for use as welfare materials for seafarers under €10,000.
Goods include:
- Reading material, such as books of any kind, correspondence courses, newspapers, journals and periodicals, pamphlets on welfare facilities in ports
- Audio visual material such as sound and image reproducing instruments, tape-recorders, radio sets, television sets, cinematographic and other projectors, recording on tapes or discs (language courses, radio programmes, greeting, music and entertainment), films, exposed and developed, film slides, videotapes
- Sports gear, such as sportswear, balls, rackets and nets, deck games, athletic equipment, gymnastic equipment
- Hobby material such as indoor games, musical instruments, material for amateur dramatics, materials for painting, sculpture, woodwork and metalwork, carpet making etc.
- Equipment for religious activities and parts and accessories for welfare material
Conditions for Use:
This Additional Procedure Code may be used for non-Union status goods that are being temporarily admitted for use:
- On a vessel engaged in international maritime traffic,
- Loaded on such a vessel and temporarily used ashore by the crew
- By the crew of such a vessel in cultural or social establishments managed by non-profit making organisations or in places of worship where services for seafarers are regularly held
Please see Pay less or no duty on goods you store, repair, process or temporarily use for additional conditions for eligibility for TA, including the use of oral declarations.
Restrictions on usage:
This Additional Procedure Code may not be used for goods over €10,000
This Additional Procedure Code may not be used for goods temporarily admitted
- For the purpose of repair or process
- For commercial use
- For use in the maintenance or operation of the vessel and its functions.
The maximum period that goods imported under this Additional Procedure Code may remain under TA relief is 24 months.
Notices:
Pay less or no duty on goods you store, repair, process or temporarily use.
Specific fields in the declaration/notes on completion
Additional Information (DE 2/2):
The following AI statements may be required in DE 2/2:
| Coverage | AI statement code | Details to be declared |
|---|---|---|
| Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. See Additional Procedure Codes (DE 1/11) D01-D13, D15-D22, D25-D26, D28-D30, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 50M, 50P, 51P, 52P, 50T and 50W |
GEN28 | Enter the duration of the goods intended usage followed by the intended date of re-export. |
| Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. See Additional Procedure Codes (DE 1/11) D06-D13, D18, D20-D22, D28-D29, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 51P, 50T and 50W |
GEN30 | Enter the use to which the Temporary Admission goods will be put. |
Additional Guidance
If the items are to be used for longer than the period identified in DE 2/2, contact the NTAS.
Notes:
Additional Procedure Code 50W can only be used with Requested and Previous Procedure code (DE 1/10): 0005.