BY ORDER OF THE COMMANDER UNITED STATES AIR FORCES IN...
Transcript of BY ORDER OF THE COMMANDER UNITED STATES AIR FORCES IN...
BY ORDER OF THE COMMANDER
UNITED STATES AIR FORCES IN
EUROPE
UNITED STATES AIR FORCES IN EUROPE
INSTRUCTION 24-401
17 OCTOBER 2014
Transportation
CUSTOMS CLEARANCE PROCEDURES
FOR US FORCES IN THE UNITED
KINGDOM (UK)
COMPLIANCE WITH THIS PUBLICATION IS MANDATORY
ACCESSIBILITY: Publications are available on the e-Publishing website at www.e-
publishing.af.mil for downloading or ordering.
RELEASABILITY: There are no releasability restrictions on this publication.
OPR: Detachment 1, HQ USAFE
(USAFE-UK/A4)
Supersedes: USAFEI24-401,
19 September 2013
Certified by: Detachment 1, HQ USAFE
(Mr. Michael A. Novak)
Pages: 31
This instruction implements and extends information from Air Force Policy Directive (AFPD)
24-2, Preparation and Movement of Air Force Material, and AFPD 24-5, Transporting and
Storing Personal Property. It establishes and defines procedures for the use of Her Majesty’s
Revenue and Customs (HMRC) forms for importation/exportation of official goods, mail and
personal effects, and for the removal of goods, fuels, beer, wines and spirits from bonded
warehouses in the UK. HMRC Form C88 and C185 are used for formal U.S. Force transactions;
C88 is used for movement to/from the UK including movement within the European Union (EU)
of non-EU goods. HMRC Form C2 is used for personal U.S. Force imports made after initial
entry into the UK. This instruction applies to all U.S. Force personnel within the UK responsible
for customs clearance. It applies to Air Force Reserve Command (AFRC) units and to the Air
National Guard of the United States (ANGUS). Ensure that all records created as a result of
processes prescribed in this publication are maintained in accordance with (IAW) Air Force
Manual (AFMAN) 33-363, Management of Records, and disposed of IAW Air Force Records
Information Management System (AFRIMS) Records Disposition Schedule (RDS). Refer
recommended changes and questions about this publication to the Office of Primary
Responsibility (OPR) using the AF Form 847, Recommendation for Change of Publication; route
AF Forms 847 from the field through the appropriate functional chain of command. This
2 USAFEI24-401 17 OCTOBER 2014
publication may be supplemented, but all direct supplements must be routed to the OPR of this
publication for coordination prior to certification and approval. The authorities to waive
requirements in this publication are identified with a Tier number (T-0, T-1, T-2, T-3) following
the compliance statement. See AFI 33-360, Publications and Forms Management, for a
description of the authorities associated with the Tier numbers. Submit requests for waivers
through the chain of command to the appropriate Tier waiver approval authority, or alternately,
to the Publication OPR for non-tiered compliance items.
SUMMARY OF CHANGES
This document is substantially revised and must be completely reviewed. Major changes include
Tier Waiver Authority added throughout the publication.
1. C88 Processing Procedures. ................................................................................... 3
Table 1. Preparation of C88 for Imports .............................................................................. 3
2. Personal Effects. .................................................................................................... 10
3. Exports. .................................................................................................................. 10
Table 2. Preparation of C88 for Exports .............................................................................. 11
4. Appointment of Customs Clearance Officers and Agents. .................................... 13
5. Removal of Goods from Customs or Excise Warehouses. .................................... 13
Table 3. Preparation of Form C185 ..................................................................................... 14
6. Non-U. ................................................................................................................... 15
Attachment 1—GLOSSARY OF REFERENCES AND SUPPORTING INFORMATION 17
Attachment 2—COUNTRY CODES 19
Attachment 3—HER MAJESTY’S CUSTOMS AND EXCISE FORM C88 20
Attachment 4—HER MAJESTY’S CUSTOMS AND EXCISE FORM C185 22
Attachment 5—SAMPLE LETTER OF APPOINTMENT 23
Attachment 6—PORT IDENTIFIER CODES 24
Attachment 7—MODE OF TRANSPORT CODES 26
Attachment 8—REFERENCE NUMBERS FOR C88 FORMS 27
Attachment 9—EUROPEAN UNION COUNTRIES 28
Attachment 10—LIST OF DOCUMENT TYPES FOR BOX 40 OF C88 29
Attachment 11—LIST OF PACKAGE CODES 30
Attachment 12—CONTACTS LISTING 31
USAFEI24-401 17 OCTOBER 2014 3
1. C88 Processing Procedures. USAFE-UK appointed customs clearance agents or the
receiving unit’s EUCOM appointed customs clearance officers are responsible for completing
the HMRC Form C88. SDDC UK Det, prepares manual C88s if there is no customs agent.
AMC (727AMS) prepares manual C88s for imports.
1.1. HMRC Form C88 European Community Single Administrative Document is completed
for the entry and clearance of goods being imported into the UK by U.S. Force. Imports must
be for the exclusive use of U.S. Force’s units assigned to the UK.
1.2. Prepare three HMRC Form C88s; an original and two copies. The original HMRC Form
C88 and one copy are provided to HMRC and a copy is retained by the issuing office. See
Attachment 12. HMRC will return approved copy after processed. Log the HMRC Form
C88 in the customs form register. HMRC requires retention of C88s for a period of 4 years.
See Attachment 8. When NATO Form 302-1 accompanies goods, NATO Form 302-1
number will be referenced on C88 and NATO Form 302-1 copies 1, 2 and 3 presented to
HMRC together with C88 and any supporting documentation. Copies 1 and 2 should be
stamped and returned by HMRC to enable completion of reconciliation process.
1.3. When goods arrive at commercial ports, and a USAFE-UK/A4 customs agent is not
appointed, a U.S. Force’s Customs Clearance Officer is responsible for preparing HMRC
Form C88 and submitting to HMRC together with accompanying documentation. The carrier
will be instructed by U.S. Force Customs Clearance Officer to re-nominate shipment to IMP
(import) to enable HMRC personnel at the hub to process U.S. Force’s C88 and clear the
shipment. U.S. Force’s Customs Clearance Officer will monitor, respond to queries from
HMRC and provide proof of clearance to carrier once obtained.
1.4. Military Surface Deployment and Distribution Command (SDDC) and Air Mobility
Command (AMC) are the competent agencies for customs clearance at UK sea ports and
military airports under their jurisdiction. Each Logistic Readiness Squadron and/or
authorized area customs clearance officer is responsible for issuing HMRC C88s for
movements which are not the responsibility of SDDC or 727 AMS (T-0).
1.5. Preparation of HMRC Form C88. This paragraph describes the information to be
entered in each box of HMRC Form C88 when it is to be used as an import declaration form
by the U.S. Force. Boxes on the form will be completed in accordance with Table 1:
Table 1. Preparation of C88 for Imports
a. Box 1 Declaration: Enter "IM" in the first subdivision.
Enter "A" for second subdivision (goods arrived).
b. Box 2 Consignor/Exporter: Enter name and address of the shipping office unit and
location, followed by country code from Attachment
2.
c. Box 5 Items: Enter the number of C88 entries; if C88 is a
consolidated entry by manifest/document for a single
4 USAFEI24-401 17 OCTOBER 2014
truck conveyance, flight or vessel movement and
provided single CPC/origin apply entry will be "1".
If multiple CPC and/or multiple countries of shipment
origin apply contact USAFE-UK/A4 for guidance on
continuation sheet utilization.
A maximum number of 99 items can be entered per
declaration.
d. Box 6 Total Packages: Enter the total number of packages (pieces). If goods
are imported in bulk, e.g., oil, etc., enter 1.
e. Box 7 Reference number: Enter the applicable reference number. See
Attachment 8.
f. Box 8 Consignee/No: For CPC 40 00 007, 40 00 034, 40 71 007, 43 00 007,
43 00 034, 49 00 007, 49 00 010, 49 00 034 enter
"GBN10027747000" after "No".
Note: Do not include "GBN10027747000" with CPC
listed below.
For CPC 40 00 010 enter "GBPR" after "No".
For CPC 40 71 010 leave blank after "No".
For CPC 43 00 010 enter "PR" after "No".
For consignee, enter unit and location, e.g., 100
LRS/LGRD, RAF Mildenhall, Suffolk, IP28 8NF for
cargo and mail.
For personal effects enter member’s name followed by
military location of arrival of goods, e.g., John Doe,
RAF Mildenhall, Suffolk, IP28 8NF.
g. Box 14 Declarant/Representative No: Enter "[1]" after "No" indicating self representation
for cargo and mail.
Enter "[2]" after "No" indicating direct representation
for personal effects, and provide unit, location and
Economic Operators Registration and Identification
(EORI).
h. Box 15a C disp./exp. Code: Enter the two digit alpha code for country from which
goods were originally dispatched. See Attachment 2.
USAFEI24-401 17 OCTOBER 2014 5
Note: This is not necessarily country of origin,
manufacture or last country from which shipped.
i. Box 21 Identity and nationality of the
active means of transport:
Enter the nationality of the means of transport
crossing the UK border.
Note: For arrivals via U.S. military airlift (including
contracted airlift) use US. For trucks arranged under
the European Integrated Distribution (EID) CONOPS
use DE.
j. Box 25 Mode of transport at the border: Enter the code from Attachment 7 for mode upon
entry to European Community (leave blank where
consignor and country of shipment origin is within
European Community).
k. Box 26 Inland mode of transport: Enter code from Attachment 7 for mode upon crossing
the UK border.
l. Box 27 Place of unloading: Enter geographical location where goods were off-
loaded.
m. Box 30 Location of goods: Enter "GB" followed by port identifier code. See
Attachment 6.
n. Box 31 Packages and Description: For each item enter:
Package Markings - enter "PM=" followed by general
description such as "Mixed cargo", "Personal
Property", "Mail".
Type of Package (see Attachment 11 for applicable
codes) preceded by "PC=".
For CPC 40 00 010, this field must contain details of
any items declared on Form C2 or DD1434.
o. Box 32 Item No: Enter 1 on C88 (6) unless utilizing continuation sheet.
p. Box 34a Country Origin Code: Enter the two digit alpha code for country from which
goods were originally dispatched. See Attachment 2.
q. Box 36 Preference: Enter 100 for personal effects and mail only. Leave
blank for cargo.
r. Box 37 CPC: Note: See Definitions for guidance on EU members,
EU Accessionary States and Special Territories of the
6 USAFEI24-401 17 OCTOBER 2014
(Customs Procedure Code): EC or those having a customs union with the EC.
Enter:
"40 00 007" for goods for the official/exclusive use of
the U.S. Forces in the UK imported from outside the
EU Accessionary States, Special Territories of the EC
or those having a customs union with the EC.
"40 00 010" for personal effects of U.S. Forces
personnel imported from outside the EU Accessionary
States, Special Territories of the EC or those having a
customs union with the EC.
"40 00 034" for mail imported from outside the EU
Accessionary States, Special Territories of the EC or
those having a customs union with the EC.
"40 00 050" for equipment imported for certain
NATO contracts and projects for which relief from
duty and/or VAT is claimed - SATCOM, TARE,
Crypto sub-system, Pilot Secure Voice, LOS,
IVSN/ACCESS SWITCH, TCF/NNCS, SSIP and
FAX, or CAMPS, SCARS II, LINK III and Optical
Character Reader (OCR). Note: Consult USAFE-
UK/A4 before using this CPC.
"40 71 007" for goods removed from customs
warehouses that are for the exclusive use of the U.S.
Forces imported from outside the EU Accessionary
States, Special Territories of the EC or those having a
customs union with the EC.
"40 71 010" for goods removed from customs
warehouses for the personal use of entitled members
of visiting forces imported from outside the EU
Accessionary States, Special Territories of the EC or
those having a customs union with the EC.
"43 00 007" for goods imported from Accessionary
Member States for official use of U.S. visiting forces.
"43 00 010" for goods imported from Accessionary
Member States for personal use of entitled members
of visiting forces.
"43 00 034" for mail imported from Accessionary
USAFEI24-401 17 OCTOBER 2014 7
Member States of mail by U.S. visiting forces.
"49 00 007" for goods imported from Special
Territories of the EC or those countries having a
customs union with the EC (such as Turkey, San
Marino or Andorra) for the official use of U.S. visiting
forces.
"49 00 010" for goods imported from Special
Territories of the EC or those countries having a
customs union with the EC (such as Turkey, San
Marino or Andorra) for the personal use of NATO
visiting forces entitled personnel.
"49 00 034" for mail imported from Special
Territories of the EC or those countries having a
customs union with the EC (such as Turkey, San
Marino or Andorra) for the official use of U.S. visiting
forces.
s. Box 38 Net Mass (kg) Enter "1" for cargo and mail. Enter actual net weight
in kg for personal effects.
t. Box 40 Summary Declaration/Previous
Document:
3 coded entries are required separated by "-".
Enter "Z".
Enter Document Type Code from Attachment 10.
Enter Manifest Reference Number.
u. Box 42 Item Price: Enter "£1" for cargo and mail. Leave blank for
personal effects.
v. Box 44 Additional Information/
Documents Produced/Certificates
and Authorisations
Enter a Reference in following format:
Enter last digit of year, i.e. 2011 = 1
Enter GBN10027747000
Enter "-"
Enter Reference Number from box 7
Example 1GBN10027747000-AMSS0001
For CPC 40 00 007, if importing spirits or tobacco,
8 USAFEI24-401 17 OCTOBER 2014
enter address of the local Customs office.
For CPC 40 00 010, for import of vehicles personally
owned by members of USVF enter address of the
forces HMRC control officer and attach Form C&E
941 (in duplicate). Additional documents to be
attached if applicable – Form C2, DD1434 for
personal effects.
For CPC 40 00 034, leave blank.
For CPC 40 00 050, for contracts/projects SATCOM,
TARE, Crypto sub-system, Pilot Secure Voice, LOS,
IVSN/ACCESS SWITCH, TCF/NNCS, SSIP and
FAX - where goods owned by NATO Integrated
Communications Systems Management Agency
(NICSMA) and are to be transported direct to NATO
installations, enter "NICSMA goods. Delivery free of
duty and VAT claimed under Customs reference
PRIV 59/1". Or where goods are owned by contractor
and/or are to be transported to a contractor’s premises,
enter "NICSMA goods PRIV 59/1".
For contracts/projects CAMPS, SCARS II, LINK III
and Optical Character Reader (OCR) – where goods
are owned by SHAPE Host Nations Management
Office (SHNMO) and are to be transported direct to
NATO installations, enter "SHNMO goods. Delivery
free of duty and VAT claimed under Customs
reference PRIV 59/31".
An additional Copy 6 is required for this CPC only.
Note: Consult USAFE-UK/A4 before using this CPC.
For CPC 40 71 007, enter appropriate license details,
document identifier C600 and name and address of
supervising office.
For CPC 40 71 010, enter appropriate license details
and document identifier C600.
For CPC 43 00 007, if importing spirits or tobacco,
enter address of the local Customs office.
For CPC 43 00 010, for import of vehicles personally
owned by members of USVF enter address of the
forces HMRC control officer and attach Form C&E
USAFEI24-401 17 OCTOBER 2014 9
941 (in duplicate). Additional documents to be
attached if applicable – Form C2, DD1434 for
personal effects.
For CPC 43 00 034, leave blank.
For CPC 49 00 007, if importing spirits or tobacco,
enter address of the local Customs office. Additional
documents to be attached - C185 (in duplicate).
For CPC 49 00 010, for import of vehicles personally
owned by members of USVF enter address of the
forces HMRC control officer and attach Form C&E
941 (in duplicate). Additional documents to be
attached if applicable – Form C2, DD1434 for
personal effects.
For CPC 49 00 034, leave blank.
If importing from EU countries add community transit
identifier (CT), e.g., enter CT = V2 (then show the
NATO Form 302-1 number in parenthesis).
If import is inventory linked/at a commercial port
enter Master Airway Bill (MAWB) and House Airway
Bill (HAWB).
w. Box 47 Calculation of Taxes For CPC 40 00 050, only an entry is required in
column MP (Method of Payment). Enter "N"
(Security by individual cash deposit), "P" (Security
from agent’s FAS account, "Q" Security from
deferment account, "W" (Security by declarant’s
general bond) or "X" (Security by consignee’s general
bond – Note: cannot be used if consignee is declared
at item level) for duty and VAT tax lines.
x. Box 49 Warehouse:
For CPC 40 71 007 and 40 71 010 enter "A", "C", "D"
or "E" followed by identification of the customs
warehouse and "GB".
Note: Identification can be obtained from the HMRC
office responsible for the warehouse or directly from
the warehouse keeper.
y. Box 54 Place and Date: Enter details as required by headings.
10 USAFEI24-401 17 OCTOBER 2014
Signature and name of declarant: The authorized official should sign here and affix their
customs clearance officer stamp.
2. Personal Effects. Where a consignment or conveyance within the Defense Transportation
System (DTS) consists of personal effects for a number of different personnel, only one HMRC
Form C88 is required to be completed by SDDC or 727 AMS. An HM Customs and Excise Form
C-2, Declaration of Personal Goods Imported by Member of Visiting Forces, March 1984 or DD
Form 1434, UK Customs Declaration for the Importation of Personal Effects of U.S.
Forces/Civilian Personnel on Duty in the UK, June 2002, is required to be completed by each
person importing goods in that consignment. These forms together with full inventory should be
attached to the HMRC Form C88 on presentation to HMRC; presentation will be completed by
U.S. Force’s Customs Clearance Officers or personal property Agents in accordance with
contracts and agreements with HMRC. See Attachment 12.
2.1. Shipments from U.S. Force’s units located in EU countries. See Attachment 9 for a
listing of EU countries. When imports from EU countries are accompanied by NATO Form
302-1, only U.S. Forces Customs Clearance Officers based in the UK are authorized to
present to HMRC. U.S. Force consignees in UK receive NATO Form 302-1 from U.S.
Force’s units located in EU countries and receipt for the shipment on the NATO Form 302-1
as prescribed in ECM 4504.01 and DoD 4500.9R, Part V, Chap 510. Completed NATO
Form 302-1 will be forwarded to HM Revenue & Customs together with HMRC Form C88
and supporting documentation. See Attachment 12. The destination Personal Property
Shipping Office (PPSO), Installation Transportation Officer or Customs Clearance Officer in
the UK will retain one completed NATO Form 302-1 in their file.
2.2. Shipments to U.S. Force’s units located in EU countries. For movements between
commercial premises/commercial companies, the commercial agent must take responsibility.
For exports from the UK to other EU locations, HMRC requires use of New Computerised
Transit System.
2.3. Personnel will complete HMRC Form C2 to clear personal effects commercially
imported after their initial entry into the UK. Personnel should be aware that bonded agents
and warehouses in the UK are only given between 7-10 days of free storage for shipments to
clear before daily storage accrual fees are assessed against the member. Personnel may
contact their local PPSO for assistance in these cases.
2.4. Shipments for personnel who are separating or retiring and settling in the UK will be
processed by use of HMRC Form C3. Shipments processed by 727 AMS or SDDC will be
submitted to National Clearance Hub Salford with a C-130 removal note.
3. Exports. The following procedures are to be used for the export of goods from UK:
3.1. HMRC Form C88 is completed for the export of U.S. Force’s goods from the UK.
Copies 2 and 3 are used. Goods exported must be those which were used exclusively by U.S.
Force’s units assigned to the UK. DCMA – Northern Europe (NE), SDDC UK-DET, and 727
AMS (AMC) may request modifications to export procedures to satisfy unique requirements;
however, any modifications must be coordinated and approved by USAFE-UK/A4 and
HMRC prior to implementation.
USAFEI24-401 17 OCTOBER 2014 11
3.2. Prepare HMRC Form C88s copies 2 and 3. The original HMRC Form C88 is provided
to HMRC and a photocopy is retained by the issuing office. See Attachment 12. HMRC will
return copy (number 3) when processed. Log the HMRC Form C88 in the customs form
register. HMRC requires retention of C88s for a period of 4 years. See Attachment 8.
3.3. A NATO Form 302-1 is not used for exports to non-EU countries. A NATO Form 302-1
may still be required if the shipment transits EU countries enroute to a non-EU destination.
3.3.1. A NATO Form 302-1 will be used for U.S. Force loaded, sealed and dispatched
surface (truck) movements within the EU; for such movements where destination is
within the EU, no HMRC Form C88 will be required. UK policy states that movements
completed under the NATO Form 302-1 procedure must commence and terminate at a
NATO Visiting Forces base within the EC and that a competent NATO authority must
complete the NATO Form 302-1. When NATO Form 302-1 is issued the movement is
the responsibility of the Force and the releasing unit that prepared the NATO Form 302-1
for HMRC will ensure personnel provide one copy of NATO Form 302-1 to HMRC
following release of shipment. See Attachment 12. Consignor will retain one copy of the
form but original and all other copies will accompany the shipment. Ensure carrier is
instructed to provide form to U.S. Force at destination for presentation to host nations
Customs. Full compliance with NATO Form 302-1 completion, reconciliation and close-
out process is required IAW DoD 4500.9R part V Chapter 510 and ECM 4504.01.
3.3.2. NATO Form 302-1 will be pre-authenticated by HMRC prior to issuance which
includes stamping/marking, and signing blank NATO Form 302-1 provided by U.S.
Force’s units. See Attachment 12. U.S. Force are responsible for maintaining adequate
supplies of pre-authenticated forms; HMRC monitor following pre-authentication and
may require forms to be marked void once 60 days has passed.
3.4. For movements between commercial premises/commercial companies, the commercial
agent must take responsibility. For exports from the UK to other EU locations, HMRC
requires use of New Computerised Transit System.
3.5. Military Surface Deployment and Distribution Command (SDDC) and Air Mobility
Command (AMC) are the competent agencies for customs clearance at UK sea ports and
military airports under their jurisdiction. Each Logistic Readiness Squadron and/or
authorized area customs clearance officer is responsible for issuing HMRC C88 for
movements which are not the responsibility of SDDC or 727 AMS (T-0).
3.6. Preparation of HMRC Form C88. This paragraph describes the information to be
entered in each box of the HMRC Form C88 when it is used as an export declaration form by
the U.S. Force. Boxes on the form will be completed in accordance with Table 2:
Table 2. Preparation of C88 for Exports
a. Box 1 Declaration: Enter "EX" in the first subdivision.
Enter "A" in the second subdivision (goods arrived).
12 USAFEI24-401 17 OCTOBER 2014
b. Box 2 Consignor/Exporter: Enter "GBN10027747000" after" No".
Then enter the unit and location of the consignor,
e.g., 100 ARW/LGRD, RAF Mildenhall, Suffolk,
IP28 8NF, GB.
c. Box 5 Items: C88 will be a consolidated entry by
manifest/document for a single truck conveyance,
flight or vessel movement with entry of "1".
d. Box 6 Total Packages: Enter the total number of packages (pieces). If
goods are imported in bulk, e.g., oil, etc., enter 1.
e. Box 7 Reference number: Enter the applicable reference number. See
Attachment 8.
f. Box 8 Consignee/No: Enter consignee’s service and location, e.g., USAF,
Dover AFB, Delaware, U.S.
g. Box 14 Declarant/Representative
No:
Enter "[1]" after "No" indicating self representation.
h. Box 15a Country of Export: Enter "GB".
i. Box 17a Country destin. Code: Enter code for country of ultimate destination, or
"US" if moving within EU. See Attachment 2.
Note: Only one country of destination can be
entered.
j. Box 30 Location of Goods Enter "GB” followed by port identifier code. See
Attachment 6.
k. Box 31 Packages and
Descriptions:
For each item enter:
Package Markings - enter "PM=" followed by
general description such as "Mixed cargo",
"Personal property", "Mail, "Mixed cargo including
Personal Property".
Type of Package (see Attachment 11 for applicable
codes) preceded by "PC=".
l. Box 32 Item No: Enter 1.
USAFEI24-401 17 OCTOBER 2014 13
m. Box 37 CPC: (Customs
Procedure Code):
Enter 10 00 013.
n. Box 40 Summary
Declaration/Previous
Document:
3 coded entries are required separated by "-".
Enter "Z".
Enter Document Type Code from Attachment 10.
Enter Manifest Reference Number.
o. Box 44 Additional Information/
Documents Produced/
Certificates and
Authorizations
Enter a Reference in following format:
Enter last digit of year, i.e. 2011 =1.
Enter GBN10027747000.
Enter "-".
Enter Reference Number from box 7.
Example 1GBN10027747000-AMSS0001.
p. Box 54 Place and date: Enter details as required by headings.
Signature and name of
declarant:
The authorized official completing the declaration
should sign here and affix their customs clearance
officer stamp.
4. Appointment of Customs Clearance Officers and Agents.
4.1. Commanders will appoint personnel (U.S. military and civilian) in writing (T-0). See
Attachment 5. A copy of all appointment letters will be furnished to USAFE-UK/A4.
4.2. USAFE-UK/A4 will appoint Customs Clearance Agents in writing providing guidance
for completion of entries in accordance with arrangements agreed between USAFE-UK and
HMRC (T-0). HMRC Policy will be provided with confirmation of appointed Agents.
5. Removal of Goods from Customs or Excise Warehouses.
5.1. An HMRC Form C88 is required to effect removals from customs or excise warehouses
in the UK. Handle warehouse removals as an import transaction completing the HMRC Form
C88, as prescribed in paragraph 1.2 For excise warehouse removals involving fuels, beer,
wines or spirits, see paragraph 5.2 In addition, provide the following information:
5.1.1. At the top of the original only, type or print using red ink "VISITING FORCES"
and "PURCHASER’S COPY".
5.1.2. Leave block 21 blank.
14 USAFEI24-401 17 OCTOBER 2014
5.1.3. Block 37, CPC. For goods originating outside the EU Accessionary States, Special
Territories of the EC or those having a customs union with the EC, use the following:
CPC 40 71 007 for goods that are for official use of the U.S. Force: CPC 40 71 010 for
personal effects of U.S. Force personnel. If goods originate in an Accessionary Member
State, Special Territory of the EC or a location with a customs union with the EC contact
USAFE-UK/A4.
5.1.4. Block 44. Show address of local HMRC office responsible for the warehouse.
(Form C88 lodged at this address to effect release of the shipment).
5.1.5. Block 49. Show location of warehouse using a HMRC constructed 10-digit
identification number. This number can be obtained from the HMRC office responsible
for the warehouse or directly from the warehouse keeper.
5.1.6. Retain one copy of the HMRC Form C88 in the issuing office’s file.
5.2. For excise warehouse removals involving fuels, beer, wine or spirits:
5.2.1. Use HMRC Form C185 for excise warehouse removals involving fuels, beer, wine
or spirits.
5.2.2. Preparation of HMRC Form C185. This paragraph describes the information to be
entered in each box of the HMRC Form C185 when it is used as an excise declaration
form by the U.S. Force. The boxes on the form as shown in Table 3 must be
completed:
Table 3. Preparation of Form C185
a. Name and address of agent or
supplier:
Name and address of company releasing the export shipment.
b. Names of personnel where
goods are for onward
distribution:
Unit designation and UK civilian address of the receiving unit.
c. Details of goods or reference
to order forms attached:
Complete listing of items to be released; purchase order number;
customs house name/address; procedure (CPC code), reference
number, and statement "HMRC Form C185 lodged at this
address to effect release."
d. Declaration by authorized
designated officer:
Certify the goods are for the exclusive use of the Armed Forces
of "the United States of America, GBN10027747000, in the
United Kingdom."
e. Authorized signatory: Signature of Military Customs Inspector releasing the shipment.
f. Appointment: Enter Military Customs Inspector.
g. Name and rank: Self explanatory.
h. UK address: Unit designation and UK address (no APO addresses) of Military
Customs Inspector.
i. UK telephone number: UK area code and telephone number.
j. Official date stamp: Military customs stamp of authorized signatory.
USAFEI24-401 17 OCTOBER 2014 15
5.2.3. For any additional instructions that might apply concerning bonded warehouse
removals of fuels, beer, wine or spirits, contact HM Revenue & Customs, Community
Transit Team, Custom House, Main Road, Dovercourt Harwich, Essex, CO12 3PG.
6. Non-U. S. Visiting Force Shipments. Unless specifically agreed between the U.S. and UK,
items which do not meet the criteria for the exclusive use of the U.S. Force in the UK, must not
be provided a Customs entry using any CPC listed in Table 1 or Table 2. Items which do not
meet Visiting Forces criteria include movements to UK contractors supporting Department of
Defense (DoD) contracts for repair/calibration and return to locations outside of the UK; exports
of production items, or imports of government furnished material for processing into an end item
to be exported from the UK; foreign military sales/items loaned/items transferred between U.S.
Force and MoD (including between U.S. and British Forces within the UK); movements to/from
museums including military museums; no shipments in these categories will normally qualify for
Status of Forces Agreement (SOFA) concessions. An HMRC Form C88 will NOT be issued
under normal circumstances. Goods are not permitted to be transferred between U.S. and British
Forces within the UK when Customs cleared into the UK for the exclusive use of the U.S. Force;
items are designated non-EU goods and remain bonded. An agreement is in place between
HMRC and USAFE-UK governing the process for movement of non-U.S. Visiting Forces
shipments using the Defense Transportation System (DTS). These DTS movements involving
military airlift are only approved in and out of the UK utilizing RAF Mildenhall. All shipments
must be reported to the Airlift Clearance Authority (ACA) at RAF Mildenhall as designated by
USAFE-UK/A4, and the DTS will only be utilized for class 1 items and/or other items requiring
transportation protection services. Other movements made by commercial means must not
transit U.S. Force locations in the UK, but must be shipped direct to the destination
Contractor/British Forces location, with consignee responsible for all import Customs processes.
See paragraph 6.2 for exception relating to contractor operated functions.
6.1. Clearance of Non-U.S. Visiting Forces Shipments.
6.1.1. Imports to the UK. When non-U.S. Visiting Forces destined shipments move via
the DTS into the UK, the appropriate U.S. agency must notify the UK consignee and
advise the consignee or the consignee’s agent to lodge a customs clearance request to HM
Revenue & Customs. These shipments will not be released until customs clearance is
granted. For shipments arriving via AMC aircraft into RAF Mildenhall, USAFE-UK/A4
ACA at RAF Mildenhall notifies the UK contractor; for shipments arriving via Military
Sealift Command (MSC) vessels, Universal Service Contract, or any other vessels that
MSC has oversight over, SDDC UK-DET notifies the UK contractor. Should any items
arrive at other than the authorized RAF Mildenhall military airfield, the responsible
receiving Unit having knowledge of the shipment will ensure that the shipment is referred
to the ACA at RAF Mildenhall for notification process; shipment will not be released
from U.S. Force’s possession until clearance has been obtained and proof provided to the
ACA.
6.1.2. Exports from the UK. When movement from the UK is permitted via the DTS,
DCMA, the UK contractor, UK museum or British Forces shipper (FMS and co-operative
airlift agreement cargo) will be responsible for arranging their own customs clearance for
export shipments. For military airlift, before any cargo is physically sent to RAF
Mildenhall, it has to be cleared through the Airlift Clearance Authority (ACA), by
providing a DD Form 1384, Transportation Control and Movement Document, October
16 USAFEI24-401 17 OCTOBER 2014
2000, with any supporting documentation such as Shipper’s Declaration and proof of
Customs export approval (Permission to Proceed status) via fax or email. Delivery can
only be made once approved by the ACA who will liaise with 727 AMS. In addition, a
copy of the documents must accompany the shipment when it is delivered.
6.2. Contractor Operated Functions. Contractor operated functions directly supporting a US
Force mission in the UK will generally qualify for import concessions under the SOFA. In
these cases, HMRC Form C88s facilitate the importation/exportation of supplies and
equipment into/from the UK when those items directly support the unit’s mission. Requests
by contractors for HMRC Form C88s must be validated in writing by a competent authority.
A competent authority may be an officer, senior noncommissioned officer or DoD Civilian
equivalent of the supported unit or a DoD contracting authority operating in the UK. A
competent authority is not a contractor or any of their employees. The competent authority
must clearly identify the item(s) to be imported/exported and include a statement certifying
that identified items are being imported/exported and are for the use of the U.S. Force
stationed in the UK.
DOUGLAS A. COX, Brigadier General, USAF
Commander, Detachment 1, Headquarters United
States Air Forces in Europe
USAFEI24-401 17 OCTOBER 2014 17
Attachment 1
GLOSSARY OF REFERENCES AND SUPPORTING INFORMATION
References
Integrated Tariff of the United Kingdom, Volume 3, January 2008
ECM 4504.01, Transportation Management within the USEUCOM Area of Responsibility, 8
August 2013
AFI 24-203, Preparation and Movement of Air Force Cargo, 2 November 2010
ECI 4002.01, Customs Border Clearance Agency Programs (CBCAP), 1 September 2011
AFMAN 33-363, Management of Records, 1 March 2008
Adopted Forms
HM Customs and Excise Form C-2, Declaration of Personal Goods Imported by Member of
Visiting Forces
HM Customs and Excise Form C-3, Bringing your Personal Belongings to the UK from outside
the European Community
HMRC Form C88, European Community Single Administrative Document
DD Form 1434, UK Customs Declaration for the Importation of Personal Effects of U.S.
Forces/Civilian Personnel on Duty in the UK
NATO Form 302-1, Import/Export Customs Declaration (For Goods Which Are the Property of
or Destined to be the Property of the American Forces)
Abbreviations and Acronyms
ACA—Airlift Clearance Authority
AFI—Air Force Instruction
AFPD—Air Force Policy Directive
AFRC—Air Force Reserve Command
AFMAN—Air Force Manual
AFRIMS—Air Force Records Information Management System
AMC—Air Mobility Command
AMS—Air Mobility Squadron
ANGUS—Air National Guard of the United States
CHIEF—Customs Handling of Import and Export Freight System (United Kingdom)
CPC—Customs Procedure Code
DCMA—Defense Contracting Management Agency
DOD—Department of Defense
18 USAFEI24-401 17 OCTOBER 2014
DTS—Defense Transportation System
EC—European Community
ECM—United States European Command Manual
EID—European Integrated Distribution
EORI—Economic Operators Registration and Identification
EU—European Union
FMS—Foreign Military Sales
GB—Great Britain
HAWB—House Airway Bill
HM—Her Majesty
HMRC—Her Majesty’s Revenue and Customs
IAW—in accordance with
IMP—import
ISO—International Organization for Standardization
MAWB—Master Airway Bill
MSC—Military Sealift Command
NATO—North Atlantic Treaty Organization
NE—Northern Europe
NICSMA—NATO Integrated Communications Systems Management Agency
OCR—Optical Character Reader
OPR—Office of Primary Responsibility
PPSO—Personal Property Shipping Office
RDS—Records Disposition Schedule
SAD—Single Administrative Document
SHNMO—SHAPE Host Nations Management Office
SDDC—Surface Distribution and Deployment Command
SOFA—Status of Forces Agreement
USAFE—United States Air Forces in Europe
USAREUR—United States Army in Europe
USNAVEUR—United States Navy in Europe
USVF—United States Visiting Force
VAT—Value Added Tax
USAFEI24-401 17 OCTOBER 2014 19
Attachment 2
COUNTRY CODES
Below is an extract of the Country Code listing. Additional codes can be found at:
http://www.theodora.com/country_digraphs.html
Table A2.1. Country Codes
COUNTRY CODE COUNTRY CODE
AFGHANISTAN AF ALBANIA AL
AUSTRALIA AU AUSTRIA AU
BAHRAIN BH BELGIUM BE
BOSNIA BA BRITISH INDIAN OCEAN TERRITORY IO
CANADA CA CROATIA HR
CYPRUS CY CZECH REPUBLIC CZ
DENMARK DK DJIBOUTI DJ
EGYPT EG ESTONIA EE
FINLAND FI FRANCE FR
GEORGIA GE GERMANY DE
GREAT BRITAIN GB GREECE GR
GREENLAND GL GUAM GU
HONDURAS HN HUNGARY HU
ICELAND IS IRAQ IQ
IRELAND IE ISRAEL IL
ITALY IT JAPAN JP
KOREA (SOUTH) KR KUWAIT KW
KYRGYZSTAN KG LATVIA LV
LITHUANIA LT LUXEMBOURG LU
MACEDONIA MK MARSHALL ISLANDS MH
NETHERLANDS NL NEW ZEALAND NZ
NORWAY NO PAKISTAN PK
POLAND PL PORTUGAL PT
QATAR QA ROMANIA RO
RUSSIA RU SAUDI ARABIA SA
SERBIA RS SLOVAK REPUBLIC SK
SLOVENIA SI SPAIN ES
SWEDEN SE TURKEY TR
UKRAINE UA UNITED ARAB EMIRATES AE
UNITED KINGDOM UK UNITED STATES US
20 USAFEI24-401 17 OCTOBER 2014
Attachment 3
HER MAJESTY’S CUSTOMS AND EXCISE FORM C88
Example completed as import by military airlift
USAFEI24-401 17 OCTOBER 2014 21
Example completed as export by military airlift
22 USAFEI24-401 17 OCTOBER 2014
Attachment 4
HER MAJESTY’S CUSTOMS AND EXCISE FORM C185
USAFEI24-401 17 OCTOBER 2014 23
Attachment 5
SAMPLE LETTER OF APPOINTMENT
OFFICE SYMBOL DATE
MEMORANDUM FOR RANK/TITLE, FIRST NAME, MIDDLE INITIAL, LAST NAME, SSN (IF
APPLICABLE), COMPLETE MILITARY OFFICE ADDRESS, COMPLETE CIVILIAN OFFICE
ADDRESS
SUBJECT: Appointment of Customs Clearance Officer
1. In accordance with ECM 4504.01, you are hereby appointed as customs clearance officer for ... (insert
command or unit). You will authenticate NATO Form 302-1 (Import/Export Customs Declaration) for
clearing U.S. Forces owned cargo entering, leaving or transiting.... (insert all European countries
applicable for your command’s forseeable cargo routes, i.e. Germany, France, Italy Austria, Spain,
Hungary ….). You will also authenticate the C-88 United Kingdom customs form for shipments from/to
(select the appropriate) the United Kingdom (if your command ships to the U.K., add this sentence only if
your command has access to C-88 forms).
2. Customs stamp number ____ (insert identified stamp number) is issued for use in connection with the
authentication of NATO Form 302-1 (add "and C-88" if applicable) as described in above regulation. This
stamp will be properly secured in a safe.
3. Effective date: _____________ (insert applicable date, normally the same date as reflected on the
memorandum above plus one week for mail & ICTB review) until officially released or relieved from this
appointment. For any NATO Form 302-1 issued to cover a shipment to/from/through Italy the waiting
period to apply stamp and signature is a minimum of 45 days from the effective date
4. This authority will not be delegated. Customs forms will be prepared, filed, accounted for,
safeguarded, disposed and transferred in accordance with above cited regulation. The next sentence is
optional, pend-ing individual command’s requirements: Notify the undersigned/the POC for this
action/the admin clerk (identify an individual by position) at least 45 days (timeline to be determined by
the command) in advance of any change to your current duty assignment that would affect this
appointment.
5. POC for this action is ... (Rank/Title, First Name, Last Name, Military & Civilian Phone number, e-
mail address) Contact information for appointed individual: Military and Civilian Phone and Fax number,
e-mail address.
JOHN DOE *by regulation the
LTC, TC letter has to be signed by
Commanding at least an O-5 equivalent
CF
1- Individual
1- CDR USAPPCE Roedelheim, Unit 25310, APO AE 09090
1- HQ USEUCOM, ECJ4-LO-ICTB, Unit 30400, APO AE 09131
Optional: identify any other internal distribution as designated by the command
24 USAFEI24-401 17 OCTOBER 2014
Attachment 6
PORT IDENTIFIER CODES
NOTE: Should the list not include the port used, a full list is shown at
https://www.uktradeinfo.com/CodesAndGuides/Pages/CodesGuides.aspx (Air and Sea Codes
can be located from this page). The codes are to be used to complete the Location of Goods box
(Box 30) on Form C88.
Table A6.1. Port Identifier Codes
Port Code Port Code
ENGLAND & WALES
Avonmouth AVO Barrow-in-Furness BAR
Blyth BLY Boston BOS
Cardiff CDF Colchester COL
Cowes COW Dover DOV
Ellesmere Port ELL Exeter EXE
Falmouth FAL Felixstowe FXT
Fishguard FIS Fleetwood FLE
Folkestone FOL Fowey FOY
Goole GOO Great Yarmouth GTY
Grimsby GRI Hartlepool HTP
Harwich HRH Heysham HEY
Holyhead HLD Hull HUL
Immingham IMM Ipswich IPS
Kings Lynn KLN Liverpool LIV
Llanddulas LLA London LON
Lowestoft LOW Manchester MNC
Medway MED Middlesborough MID
Milford MIL Mostyn MOS
Newhaven NHV Newport, Gwent NPT
Northwich NTH Norwich NOR
Par PAR Penzance PEN
Plymouth PLY Poole POO
Portsmouth PTM Port Talbot PTB
Ramsgate RMG Runcorn RUN
Scarborough SCA Sharpness SSS
Shoreham SHO Silloth SIL
Southampton STN Sunderland SUN
Swansea SWA Teignmouth TNM
Thamesport THP Trent TRT
Thames Europort TEP Watchet WAT
Weymouth WEY Whitby WTB
Whitehaven WHV Whitstable WTS
Wisbech WIS Workington WOR
USAFEI24-401 17 OCTOBER 2014 25
Port Code Port Code
ISLE OF MAN
Douglas DGS
SCOTLAND
Aberdeen ABD Ardrossan ARD
Ayr AYR Dundee DUN
Faslane GRK (Greenock) Fraserburgh FRB
Glasgow GLW Grangemouth GRG
Greenock GRK Hound Point Terminal HPT
Inverness INV Irvine IRV
Kirkcaldy KKD Kirkwall KWL
Leith LEI Lerwick LER
Montrose MON Peterhead PHD
Rosyth ROS Stornoway STO
NORTHERN IRELAND
Belfast BEL Coleraine CLR
Londonderry LDY Warrenpoint WPT
Land Boundary ILB
DESIGNATED AIRPORTS - UNITED KINGDOM
Aberdeen ABZ Belfast International BFS
Birmingham BHX East Midlands EMA
Edinburgh EDI Farnborough FAB
Filton FZO Glasgow GLA
London Gatwick LGW London Heathrow LHR
London Luton LTN London Stansted LSA
Manchester MAN Prestwick PIK
Ronaldsway (IoM) RWY Southend SEN
MILITARY AIRFIELDS
Brize Norton BZN Fairford (Use for
Croughton/Alconbury
also)
FFD
Feltwell FLT Lakenheath LKH
Menwith Hill MWH Mildenhall MDH
INLAND CLEARANCE DEPOTS AND INLAND RAIL DEPOTS
Verify address and code upon notification of any shipments at inland clearance and inland rail
depots
26 USAFEI24-401 17 OCTOBER 2014
Attachment 7
MODE OF TRANSPORT CODES
1 = Sea Transport
4 = Air Transport
3 = Accompanied Trailer
USAFEI24-401 17 OCTOBER 2014 27
Attachment 8
REFERENCE NUMBERS FOR C88 FORMS
A8.1. Instructions. Units will sequentially number each C88 issued. The reference number will
consist of the unit’s four digit alpha code and a minimum of a four digit number. For example,
RAF Alconbury would be: AYHF0001, AYHF0002 and so on. A log will be maintained to
record all C88s issued. The log should include the following details: reference number, date
issued origin of shipment, destination of shipment and remarks block should also be used for
miscellaneous information needed locally.
Table A8.1. Reference Numbers for C88 Form
Unit Reference Number Commencing
USAFE-UK/A4, RAF MILDENHALL USUK0001
48 LRS/LGRDDC, RAF LAKENHEATH LKZF0001
100 LRS/LGRDDC, RAF MILDENHALL MHZF0001
420 ABS/LGRT, RAF FAIRFORD FFDF0001
421 ABS/LGRT, RAF MENWITH HILL HRGA0001
422 ABS/LG, RAF CROUGHTON CRGH0001
423 ABS/LGRT, RAF ALCONBURY AYHF0001
727 AMS, RAF MILDENHALL AMSS0001
AAFES UK DEPOT, RAF FELTWELL FWLH0001
DCMA NE LOUDWATER NCCN0001
SDDC UK-DET, RAF MILDENHALL SDDC0001
SPECIAL US LIAISON OFFICE, CHELTENHAM SUSH0001
TCS OAKHANGER OKHH0001
28 USAFEI24-401 17 OCTOBER 2014
Attachment 9
EUROPEAN UNION COUNTRIES
Austria
Belgium
Bulgaria
Cyprus
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Netherlands
Hungary
Italy
Latvia
Lithuania
Luxembourg
Malta
Poland
Portugal
Republic of Ireland
Romania
Slovakia
Slovenia
Spain
Sweden
United Kingdom
LIST OF EUROPEAN UNION ACCESSIONARY STATES
(Status of candidate Countries will be monitored)
Croatia
LIST OF SPECIAL TERRITORIES OF THE EC & THOSE WITH A CUSTOMS
UNION WITH THE EC
Andorra
Canary Islands
Channel Islands
Iceland
Liechtenstein
Norway
San Marino
Switzerland
Turkey
USAFEI24-401 17 OCTOBER 2014 29
Attachment 10
LIST OF DOCUMENT TYPES FOR BOX 40 OF C88
Key
X - Summary Declaration
Y - Initial Declaration of goods under simplified procedures
Z - Previous document
Table A10.1. Document Types
Extract from Appendix C12 of the HMRC Tariff: http://www.hmrc.gov.uk/
Document Type Code Import
Classes
Export
Classes
Container List 235 Z Z
Loading List (delivery note) 270 X,Z Z
Packing List 271 Z Z
Proforma Invoice 325 Z Z
Commercial Invoice 380 Z Z
House waybill 703 Z Z
Master Bill of Lading 704 Z Z
Bill of Lading 705 X,Z Z
Road Consignment Note 730 Z Z
Air Waybill 740 X,Z Z
Master Air Waybill 741 X,Z Z
Despatch Note (Post Parcels) 750 Z Z
Multimodal/Combined Transport Document 760 Z Z
Cargo Manifest 785 X,Z Z
Community Transit Declaration – Mixed Consignments (T) 830 X,Y,Z
External Community Transit Declaration (T1) 821 X,Y,Z
Internal Community Transit Declaration (T2) 822 X,Z
TIR Carnet 952 X Z
ATA Carnet 955 Z Z
Information Sheet INF3 IF3 Z Z
Information Sheet INF8 IF8 Z
Cargo Manifest – Simplified Procedure MNS X,Y,Z
Other ZZZ X,Y,Z Z
30 USAFEI24-401 17 OCTOBER 2014
Attachment 11
LIST OF PACKAGE CODES
Table A11.1. Package Codes
Type Package Code
Box BX
Box, Aluminium 4B
Box, Fibreboard 4G
Box, Natural Wood 4C
Box, Plastic 4H
Box, Plywood 4D
Box, Reconstituted Wood 4F
Box, Steel 4A
Box, Wooden, Natural Wood, Ordinary 4A
Bundle BE
Carton CT
Coil CL
Container, not otherwise specified as Transport Equipment CN
Crate CR
Cylinder CY
Drum, Aluminium, Non-Removable Head QC
Drum, Aluminium, Removable Head QD
Drum, Fibre 1G
Drum, Steel, Non-Removable Head QA
Drum, Steel, Removable Head QB
Envelope EN
Footlocker FO
Intermediate Bulk Container WA
Packet PA
Pallet PX
Pallet, Box PB
Pallet, Shrinkwrapped AG
Skid SI
Unpacked/Unpackaged Single Unit NF
Unpacked/Ukpackaged, Multiple Units NG
Extract from Appendix C8 of the HMRC Tariff: http://www.hmrc.gov.uk/
USAFEI24-401 17 OCTOBER 2014 31
Attachment 12
CONTACTS LISTING
USAFE-UK:
USAFE-UK/A4, RAF MILDENHALL
e-mail: [email protected]
Tel: DSN 238-2132 or
Comm (0)1638 542132
USAFE-UK/A4 ACA
e-mail: [email protected]
Tel: DSN 238-7106 or
Comm (0)1638 547106
FAX: DSN 238-2703 or Comm (0)1638 542703
HMRC:
Office for submittal of all C88 forms (import, including via commercial ports, and export), and
import NATO Form 302-1:
FREEPOST
National Clearance Hub
Custom House
Furness Quay
Salford, M50 3XX
Office for Pre-Authentication of NATO Form 302-1 and for submittal of all export NATO Form
302-1/Reconciliation/Close-Out Evidence:
Central Community Transit Office
Central Region,
Customs House
Maid Road
Harwich, Essex CO12 3PG
Telephone Number: 01255 244738