Summary of Temporary Admission (TA) relief CPC’s · CPC Remarks 53 00 000 Authorisation for one...

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Summary of Temporary Admission (TA) relief CPC’s

Full, authorisations, authorisations involving more than one Member State

CPC Remarks

53 00 000 Authorisation for one or more TA relief’s. Prior application for approval must be made

53 00 D51 TA with partial relief, Prior application for approval must be made

authorisation by declaration CPC’s

53 00 D01 non EU pallets (for use only where HMRC have instructed that a C88 entry must be made)

53 00 D02 non EU containers (for use only where HMRC have instructed that a C88 entry must bemade)

53 00 D03 non EU motor vehicles, civil aircraft or sea going vessels for private or commercialtransport use (entry in use must be for use only where HMRC have instructed that a C88entry must be made by Customs)

53 00 D04 personal effects/goods for sports purposes (more than €10000 in value).

53 00 D05 welfare materials

53 00 D06 disaster relief materials

53 00 D07 medical, surgical and laboratory equipment

53 00 D08 animals

53 00 D09 goods for frontier zones

53 00 D10/D11 publicity material etc

53 00 D12 professional equipment

53 00 D13 pedagogic material/scientific equipment

53 00 D15 packings

53 00 D16 mould, dies blocks etc

53 00 D17 special tools and instruments

53 00 D18/D20 tests, experiments, demonstrations etc

53 00 D19 acceptance tests in connection with a sales contract

53 00 D21 samples

53 00 D22 replacement means of production

53 00 D23 exhibition/event

53 00 D24 goods for approval

53 00 D25 works of art collectors items/antiques for exhibition with a view to sale

53 00 D26 second hand goods for auction

53 00 D27 spare parts, accessories or equipment for use on TA relief goods

53 00 D28/D29 goods or conditions for TA not covered by other TA reliefs

VAT only CPC’s

53 00 001 FULL TA AUTHORISATION held for one or more TA relief’s, Prior authorisation required

53 00 003 any TA relief’s using an authorisation by declaration except mould/dies, special tools,acceptance test in connection with a sales contract or, goods for approval

53 00 004 TA authorisation by declaration for non EU motor vehicles, civil aircraft or sea goingvessels for private or commercial transport use (for use only where HMRC have instructedthat a C88 entry must be made)

53 00 005 moulds, dies, blocks etc TA authorisation by declaration

53 00 006 special tools TA authorisation by declaration

53 00 007 acceptance test in connection with a sales contract TA authorisation by declaration

53 00 008 replacement means of production TA authorisation by declaration

53 00 009 goods for approval TA authorisation by declaration

53 00 010 other forms of Total relief TA authorisation by declaration

Movements between TA Authorisation

53 53 000 TA goods moved between TA Full authorisation holders

53 53 001 TA (VAT only) goods moved between TA full authorisation holders

53 53 002 TA goods moved to a TA simplified authorisation holder

53 53 003 TA (VAT only) goods moved to a Simplified authorisation holder

53 53 D51 TA goods subject to partial relief moved between TA patial relief authorisation holders

1 January 2018 Customs Tariff Vol 318—1

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53 51 000 IP goods (liable to customs duties and import VAT) declared to TA (TA Full authorisation)

53 51 001 IP goods (liable to import VAT only) declared to TA (TA Full authorisation)

53 51 002 IPgoods (liable to customs duties and import VAT) declared to TA (TA authorization bydeclaration)

53 51 003 IP goods (liable to import VAT only) declared to TA (TA authorisation by declaration)

53 51 D51 IP goods declared to TA with Partial relief (TA Full authorisation)

53 71 000 goods removed from a Customs Warehouse declared to TA (TA Full authorisation)

53 71 001 (VAT only) goods removed from a Customs Warehouse declared to TA (TA Fullauthorisation)

53 71 002 goods removed from a Customs Warehouse declared to TA (TA authorisation bydeclaration)

53 71 003 (VAT only) goods removed from a Customs Warehouse declared to TA (TA authorisationby declaration)

53 71 004 (VAT only) works of arts, collectors items or antiques removed from a Customs Warehousedeclared to TA for exhibition (TA authorisation by declaration)

53 71 005 (VAT only) goods other than newly manufactured removed from a Customs Warehousedeclared to TA for auction (TA authorisation by declaration)

53 71 D25 works of arts, collectors items or antiques removed from a Customs Warehouse declaredto TA for exhibition (TA authorisation by declaration)

53 71 D26 goods other than newly manufactured removed from a Customs Warehouse declared toTA for auction (TA authorisation by declaration)

53 71 D51 goods removed from a Customs Warehouse declared to TA Partial relief (TA Fullauthorisation)

Summary of re-export CPC’s used when re-exporting TA relief goods

Entry CPC Re-export CPC

53 00 000/007 31 53 000–00353 00 D51 31 53 00053 00 D03–D27 31 53 000–00353 00 001–009 31 53 00053 71 000/001 31 53 000–003

53 00 000

Note: This CPC may ONLY BE USED where a TA Full authorisation or authorisation involving more than one Member State is held.

1.Goods Covered Non Union goods declare for Temporary Admission with Total relief from customs dutiesand import VAT claimed in accordance with commission delegated regulation (EU) 2446/2015/, commission implementing regulation (EU) 2447/2015.

The type of goods and uses made of them under Temporary Admission will be stated inthe TA authorisation held.

2.Notice - 3001

3. Specific Fields in the declaration/notes Box 1 in the first sub-division enter ‘IM’, in the second sub-division enter (see Volume 3on completion part 3 (Imports) (see Tariff Volume 3 Part 6)

- Full declaration enter A or D as appropriate


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- Where TA authorisation includes use of CFSP enter Y or Z as appropriate.

Box 8 - enter the full name and address of the person to whom the goods are to bedelivered. Note: agents should not be shown as the consignee

Box 31-the description of the goods, this should correspond to the description stated inthe TA authorisation.

Box 33-. enter the Commodity Code for the goods described in box 31 (see Volume 2 ofthe Tariff), further information about classifying goods is available in Notice 600 -Classifying your imports or exports

Box 44 – enter:- Document code N990 (do not enter a document status code);- The TA authorisation number held in the LCO scheme format i.e. TA/4 digit LCO

offices/ 3 digit LCO reference/ 2 digit LCO year (see Appendix C11)- The name and address of the supervising office responsible for the TA authorisation

as a SPOFF statement (see Appendix C9)- Enter the appropriate licence details where applicable –see Appendix C11- Where security is required for the TA claimed enter document codes 9AID and 9AIV

and status code UP;- Where security is not required for the TA relief claimed enter document codes 9AID

and 9AIV and status code JP. (see note 5 below)- Details of the guarantee reference number as an AI statement - GRNTR

Box 54-see notice 199 and completion notes in Tariff Volume 3 Part 3

4. Additional documents required —

5. Security required Security is required for all TA reliefs except where relief is claimed under CommissionRegulation (EU) 2446/2015 & 2447/2015:

- Article DA 221 –Disaster relief material intended for State approved bodies- Article DA 222 –Medical, surgical and laboratory equipment intended for a hospital

or medical institution.- Article DA 228(b) – packings imported empty

In Box 47 enter MP code N, P, Q, S, T, U or V as appropriate. (See note for Box 47e inVolume 3, Part 3.1)

6. Additional information —

7. VAT See note 5, no VAT certificate will be issued.

8. Post Clearance Action Enquiries must be addressed to the supervising office identified in box 44

9. Notes 9.1 Use of this CPC is a declaration by the authorisation holder that they hold a valid TAauthorisation and the conditions Temporary Admission laid down in Council Regulation950/2013 and commission delegated regulation (EU) 2015/2446 and commissionimplementing regulation (EU) 2015/2447 are met. Anyone who gives untrue informationabout goods declared under these arrangements may be liable to penalties under theFinance Act 2003

9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown inthe tariff volume 1 part 7

53 00 001Note: This CPC may ONLY BE USED where a Full, or authorisation involving more than one Member State is held.

1.Goods Covered Non Community goods liable to import VAT only declared for Temporary Admission withrelief from import VAT claimed in accordance with commission delegated regulation (EU)2015/2446 and commission implementing regulation (EU) 2015/2447.

93. The type of goods and uses made of them under Temporary Admission will be statedin the TA authorisation held.

2.Notice - 3001


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3. Specific Fields in the declaration/notes Box 1 - in the first sub-division enter ‘IM’, in the second sub-division (see Volume 3 part 4Bon completion Imports)

- Full declaration enter A or D as appropriate- Where TA authorisation includes use of CFSP enter Y or Z as appropriate.


Box 31- the description of the goods, this should correspond to the description stated inthe TA authorisation.

Box 33 - enter the Commodity Code for the goods described in box 31 (see Volume 2 ofthe Tariff), further information about classifying goods is available in Notice 600 -Classifying your imports or exports

Box 44 -.- Document code N990 (do not enter a document status code);- Where security is required for the TA claimed enter document code 9AIV and status

code UP; where security is not required for TA relief claimed enter 9AIV and statuscode JP. (See note 5).

- The TA authorisation number held in the LCO scheme format i.e. TA/4 digit LCOoffices/ 3 digit LCO reference / 2 digit LCO year (see Appendix C11)

- The name and address of the supervising office responsible for the TA authorisationas a SPOFF statement (see Appendix C9)

- Enter the appropriate licence details where applicable –see Appendix C11- Details of the guarantee reference number as an AI statement - GRNTR

Box 54-See Notice 199 and completion notes in Tariff Volume 3, Part 3


5. Security required Security is required for all TA except where relief is claimed under Commission Regulation(EU) No 2446/2015 & 2447/2015;


or medical institution.- Article DA 228(b) – packings imported empty

In Box 47 enter MP code N, P, Q, S, T, U or V as appropriate. (See note for Box 47e inVolume 3, Part 3.1)


7. VAT See Note 5. No VAT certificate will be issued.

8. Post Clearance Action Enquiries must be addressed to the supervising office identified in Box 44

9. Notes 9.1 Use of this CPC is a declaration by the authorisation holder that they hold a valid TAauthorisation and that the conditions Temporary Admission laid down in CouncilRegulation 950/2013 and Commission Regulation 2446/05 & 2447/2015 are met. Anyonewho gives untrue information about goods imported under these arrangements may beliable to penalties under the Finance Act 2003



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53 00 003

1.Goods Covered Non uniongoods liable to import VAT only, temporarily imported for one of the uses listedbelow, with relief claimed under Temporary Admission using a TA authorization bydeclaration.

Relief is claimed in accordance with commission delegated regulation (EU) 2015/2446 andCommission implementing regulation (EU) 2015/2447, under the Article stated at 1.1 forthe corresponding TA CPC identified for goods liable to import duty and import VAT:

1.1 Type of goods and use

53 00 D04 – travellers personal effects/ goods for sports purposes (Article DA 219)

53 00 D05 – welfare materials for seafarers (Article DA 220)

53 00 D06 – disaster relief materials (Article DA 221)

53 00 D07 – medical, surgical and laboratory equipment (Article DA 222)

53 00 D08 - animals (Article DA 223)

53 00 D09 - frontier zones (Article DA 224(a) & (b))

53 00 D10 – sound, image or data carrying material (Article DA 225 a)

53 00 D11 – publicity material (Article 225b)

53 00 D12 – professional equipment (Article DA 226)

53 00 D13 - educational material and scientific equipment (Article DA 227)

53 00 D15 – packings (empty) (Article DA 228b)

53 00 D18 – goods subject to tests/ experiments/demonstrations (Article DA 231A and B)

53 00 D20 – goods used to carry out tests/ experiments/demonstrations (Article DA 231C)

53 00 D21 – samples (Article DA 232)

53 00 D23 - goods for exhibition or use at events (Article DA 234)

53 00 D25 - works of art, collectors items and antiques for exhibition with a view to sale(Article DA 234 (3)(a))

53 00 D26 - goods other than newly manufactured ones imported with a view to their saleby auction (Article DA 234 (3)(b))

53 00 D27 - spare parts, accessories and equipment for use in the repair and maintenance,including overhaul adjustments and preservation of goods held under TA relief (DA 235)

1.2 This CPC must not be used for eligible goods identified under CPC’s: ...............- 53 00 D01 - non EU pallets- 53 00 D02 non EU containers- 53 00 D03/53 00 004 - non EU motor vehicles, civil aircraft or sea going vessels for

private or commercial transport use- 53 00 D16/53 00 005 - Moulds, dies blocks, drawings, sketches, measuring, checking

and testing equipment and other similar articles- 53 00 D17/53 00 006 – Special tools and instruments- 53 00 D19/53 00 007 – goods subject to acceptance tests, in connection with a sales

contract- 53 00 D22/53 00 008 - Replacement means of production- 53 00 D24/53 00 009 – Goods for approval- 53 00 D28/53 00 D29/53 00 010 – other forms of total relief

2.Notice 3001

3. Specific Fields in the declaration/notes Box 1 enter code IM followed by A or D as appropriate.on completion Box 31- the description of the goods sufficiently precise to enable immediate and

unambiguous identification to be made.

Box 44 - See note 3 for the corresponding TA CPC identified for duty and VAT at 1.1. Inaddition:

- State ‘Commission Regulation (EEC) No 2446/2015’ and the article under which TA isclaimed as a GEN 29 AI Statement (see Appendix C9)

- Enter the appropriate licence identifier where applicable see Appendix C11.- Where security is required for the TA claimed enter document code 9AIV and status

code UP; where security is not required for the TA relief claimed enter 9AIV andstatus code JP. (See note 5)

- Details of the guarantee reference number as an AI statement - GRNTR- Document code N990, TA authorisation reference number TA/9999/999/99


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- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods enteredusing an authorisation by declaration

Box 54- See Notice 199 and completion notes in Tariff Volume 3, Part 3

4. Additional documents required see completion note 4 for the corresponding TA CPC for duty and VAT

5. Security required Security is required for all TA reliefs listed in note 1 except where GEN29 AI Statement inBox 44 identifies relief is being claimed under:

- Article DA 221 — Disaster relief material intended for State approved bodies- Article DA 222 Medical, surgical and laboratory equipment intended for a hospital or

medical institution.- Article DA 228(b) — packings imported empty.

In box 47 enter MP code N, P, Q, S, T, U, V as appropriate (see note for 47e in Volume 3,Part 3.1)


7. VAT Security provided at Box 5 must cover the amount of VAT potentially due. No VATcertificate will be issued.

8. Post Clearance Action Enquiries must be addressed to

National Temporary Admission Seat (NTAS),

E mail : NTASwhmrc.gsi.gov.uk

9. Notes See note 9 for the corresponding TA CPC’s identified for duty and VAT

53 00 004NOTE: this CPC should NOT be used unless HMRC have concerns over eligibility or entitlement to claim relief using ‘any other act’ or‘oral declaration’ procedures and have instructed that a formal C88 declaration must be made

1. Goods Covered Temporary Admission using a TA authorisation by declaration non EU motor vehicles, civilaircraft or sea going vessels liable to import VAT only temporarily imported for private orcommercial transport use by a person:

- established outside the EU; or- a person established inside the EU (only available IN CIRCUMSTANCES IDENTIFIED IN

NOTICE 3001)

Relief from import VAT claimed under commission delegated regulation (EU) 2015/2446,commission implementing regulation (EU) 2015/2447.

Commission Regulation (EEC) No 2446/2015 Articles 212-216

Means of transport eligible for relief under Temporary Admission:- Motorised road vehicles including cycles with engines, trailers/ caravans imported

with the vehicle or separately, component parts, normal accessories and equipmentimported with the vehicle;

- Sea going vessels of any description used to transport goods or persons includingpleasure craft such as yachts; and

- Inland waterway vessels of any description used to transport goods to persons- normal spare parts, accessories and equipment imported with the above

If the above are liable to customs duties and import VAT see CPC 53 00 D03

Note This CPC should not be used for means of transport temporarily imported other thanfor transport purposes. For details of other TA that may be available (for example sportspurposes or exhibition, testing), see notice 3001



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2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D ason completion appropriate (see Volume 3, Part 3 (Imports).

Box 8 - enter the full name and address of the person to whom the means of transport areto be delivered. Note: agents should not be shown as the consignee.

Box 31-enter a clear description of the means of transport using their usual commercialdescription in sufficient details to allow them to be identified including the method ofidentification e.g. registration document, identification numbers, chassis number, vehicleidentification number

Box 33 – enter the Commodity Code for the means of transport described in box 31 (seeVolume 2 of the Tariff), further information about classifying goods is available in Notice600 - Classifying your imports or exports.

Box 44 – (additional information) enter:

- National Temporary Admission Seat (NTAS), Ralli Quays, 3 Stanley Street, SalfordM60 9HL as a SPOFF statement (see Appendix C9)

- the purpose of the importation including the sequence and locations where themeans of transport are to be used as a GEN30 AI Statement (see Appendix C9).

- (authorisation holder), the name and address of the person who will be using themeans of transport or is responsible for arranging for it to be used on their behalf, ifother than named in box 8 as a GEN21 AI Statement(see Appendix C9);

- the name and address of the person who will use the means of transport if otherthan the authorisation holder as a GEN27 AI Statement (see Appendix C9)

- how long the means of transport will be used in the UK EU as a GEN28 AI Statement(see Appendix C9)

- if applicable the appropriate licence identifier see Appendix C11- Where security is required for the TA relief claimed enter document code 9AIV and

status code UP; where no security is required enter 9AIV and status code JP. (Seenote 5)

- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered

using an authorisation by declaration- Details of the guarantee reference number as an AI statement - GRNTR

Box 54-See Notice 199 and completion notes in Tariff Volume 3, Part 3 (Imports)


5. Security required In box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line. (See note forBox 47e in Volume 3, Part 3.1)


7. VAT See Box 5. No VAT certificate will be issued.

8. Post Clearance Action Enquiries must be addressed to


Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459



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9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions for TemporaryAdmission laid down in Regulation 950/2015 and Commission Regulation 2446/2015 and2447/2015 are met.

9.2 Means of transport must be re-exported from the EU using CPC 31 53 000 within theperiods identified in Notice 308 if a longer period is required contact the office at note 8

9.3 Security will be brought to account if it is established that the person and / or meansof transport is not eligible for relief.

9.4 Records concerning import, use and re- export under TA arrangements are required tobe kept for 4 years.

53 00 005

1.Goods Covered Temporary Admission using an authorisation by declaration for Moulds, dies, blocks,drawings, sketches, measuring, checking and testing equipment and other similararticles liable to import VAT only, using a authorization by declaration. Relief from importVAT claimed under commission delegated regulation (EU) 2015/2446, commissionimplementing regulation (EU) 2015/2447 C Article DA 229. The goods must be:

- owned by a person established outside the EU; and- for use in manufacturing by a person established in the EU; and- at least 50% of the goods produced from their use will be exported from the EU.

For eligible goods liable to customs duties and import VAT see CPC 53 00 D16

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 in the first sub-division enter ‘IM’, in the second sub-division enter A or D ason completion appropriate (see Tariff Volume 3, Part 3 (Imports).

Box 8 -enter the full name and address of the person to whom the goods are to bedelivered.

Note: agents should not be shown as the consignee.

Box 31 -enter the normal trade description of the goods (sufficiently precise to enableimmediate and unambiguous identification to be made) and how they are identified suchas manufactures marks, serial numbers, illustrations or technical descriptions.

Box 33 -enter the Commodity Code(s) for the goods described in box 31(see Volume 2 ofthe Tariff), further information about classification is available in Notice 600—Classifyingyour imports or exports

Box 44—(additional information) enter:- National Temporary Admission Seat (NTAS), Ralli Quays, 3 Stanley Street, Salford,

M60 9HL as a SPOFF statement (see Appendix C9);- (authorisation holder) enter the name and address of the person using the goods

stated in box31 or responsible for arranging for the goods to be used on theirbehalf, if other than named inbox8 as a GEN21 AI Statement (see Appendix C9);

- the name and address of the person who will use the goods if other than theauthorisation holder as a GEN27 AI statement (see Appendix C9);

- how long the goods in box 31 will be used and the intended date for re-export asGEN28 AI Statement (see Appendix C9);

- the name and address of the non EU owner of the goods described in box 31 andwhat evidence of ownership is held as a GEN31 AI statement (see Appendix C9)

- what goods will be manufactured using the goods described in box 31 as a GEN32 AIstatement (see Appendix C9);



Box 47 -see note 5

Box 54 -See Notice 199 and completion notes in Tariff Volume 3, Part 3 (Imports)

4. Additional documents required

5. Security required In Box 47 enter MP code N, P , S ,T ,U or V as appropriate for each tax line. (See note forBox 47e in Volume 3, Part 3.1)



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7. VAT See note 5. No VAT certificate will be issued

8. Post Clearance Action Enquiries must be addressed to:


Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459


9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions for TemporaryAdmission laid down in in Regulation 950/2015 and Commission Regulation 2446/2015and 2447/2015 are met.


9.3 If the goods stated in box 31 are required to be used for longer than the periodidentified in box 44, contact the office at note 8. The maximum period goods may remainfor use under TA is 24 months.

9.4 When goods in box 31 are re-exported from the EU a declaration using CPC 31 53 000must be made.

9.5 To move these goods to another TA authorisation holder or to declare them toanother customs procedure see Notice 3001

9.6 To discharge TA arrangements evidence of re-export (see note 9.4) together withdetails of the goods produced and evidence that at least 75% of those goods have beenexported from the EU must be sent to the office at note 8, see Notice 3001.

9.7 Records concerning import, use and re-export under TA arrangements are required tobe kept for 4 years after disposal of the goods.

53 00 006

1.Goods Covered Temporary Admission using a TA authorization by declaration, for special tools andinstruments liable to import VAT only, to be used to manufacture goods that will beexported, using an authorization by declaration. Relief from import VAT claimed undercommission delegated regulation (EU) 2015/2446, commission implementing regulation(EU) 2015/2447

Article 230. The goods must be:- owned by a person established outside the EU;- made available free of charge to a person established in the EU for the manufacture

of goods; and- 50% of goods produced using the TA tools and instruments are to be exported from

the EU.

For tools and instruments liable to customs duties and import VAT see CPC 53 00 D17

2.Notice 3001





Box 33 -enter the Commodity Code(s) for the goods described in box 31 (see Volume 2 ofthe Tariff), further information about classification is available in Notice 600—Classifyingyour imports or exports

Box 44—(additional information) enter:


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- National Temporary Admission Seat (NTAS), Ralli Quays, 3 Stanley Street, Salford,M60 9HL as a SPOFF statement (see Appendix C9);

- (authorisation holder) enter the name and address of the person using the goodsstated in box 31 or responsible for arranging for the goods to be used on theirbehalf, if other than named in box 8 as a GEN21 AI Statement (see Appendix C9);






using an authorisation by declaration- Where security is required for the TA relief claimed enter document code 9AIV and


- Details of the guarantee reference number as an AI statement - GRNTR

Box 47 -see note 5



5. Security required In box 47 enter MP code N, P, S, T, U or V as appropriate for each tax line. (See note for Box47e in Volume 3, Part 3.1)

6. Additional information Evidence of non EU ownership of the goods identified in box 31 and their availabilitybeing made free of charge in the EU must be sent to the office at note 8 with a referenceto this TA entry declaration number.




Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459







9.6 To discharge TA arrangements evidence of re-export (see note 9.4) together withdetails of the all goods produced and evidence of their export from the EU must be sent tothe office at note 8,

9.7 Records concerning import, use and export under TA arrangements are required to bekept for 4 years after disposal of the goods.



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53 00 007

1.Goods Covered Temporary Admission using a TA authorization by declaration for goods liable to importVAT only that will be subject to satisfactory acceptance tests in connection with a salescontract containing provisions of the satisfactory acceptance tests and subjected to thosetests. Relief from import VAT claimed under commission delegated regulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 Article 231 (b)


For goods used to carry out tests or goods subject to tests, experiments or demonstrationssee CPC 53 00 003.

2. Notice 3001








stated in box 31 or responsible for arranging for the goods to be used on theirbehalf, if other than named in box 8 as a GEN21 AI Statement (see Appendix C9);







Box 47 -see note 5



5. Security required In box 47 enter MP code N, P, S, T, U or V as appropriate for each tax line. (See note for Box47e in Volume 3, Part 3.1)

6. Additional information Details of the sales contract containing provisions of the satisfactory acceptance testsmust be sent to the office at note 8 with a reference to this TA entry declaration number

7. VAT See note 5. No VAT certificate will be issued.


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Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459




9.3 If the goods stated in box 31 are required to be used for longer than the periodidentified in box 44, contact the office at note 8. The maximum period goods may remainfor use under TA is 6 months. In exceptional circumstances this period may be extendedwithin reasonable limits, full details of why an extension is required must be provided.

9.4 If the goods:- are not accepted after tests and the goods are to be re-exported from the EU a

declaration using CPC 31 53 000 must be made.- If the goods are accepted and will remain in the EU a diversion entry to free

circulation should be made using CPC 40 53 000.


53 00 008

1.Goods Covered Temporary Admission using a TA authorization by declaration for replacement means ofproduction liable to import VAT only, made temporarily available to a customer by applieror repairer pending delivery or repair of familiar goods, using a authorization bydeclaration. Relief from import VAT claimed under commission delegated regulation (EU)2015/2446, commission implementing regulation (EU) 2015/2447 Article 233


2. Notice 3001














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using an authorisation by declaration- Where security is required for the TA relief claimed enter document code 9AIV and



Box 47 -see note 5



5. Security required In box 47 enter MP code N, P, Q, S, T, U, V as appropriate. (See note for Box 47e in Volume3, Part 3.1)


7. VAT See note 5 No VAT certificate will be issued

8. Post Clearance Action Enquiries must be addressed to the supervising office at:


Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459




9.3 If the replacement means of production stated in box 31 are required to be used forlonger than the period identified in box 44, contact the office at note 8. The maximumperiod goods may remain for use under TA is 6 months. In exceptional circumstances thisperiod may be extended within reasonable limits, full details of why an extension isrequired must be sent to the office at note 8.


9.5 Records concerning import, use and export under TA arrangements must be kept for 4years after you dispose of the goods.

53 00 009

1.Goods Covered Temporary Admission using a TA authorization by declaration for goods for approval liableto import VAT only that cannot be imported as samples which the consignor wishes to selland the consignee may decide to purchase after inspection.

Relief from import VAT claimed under commission delegated regulation (EU) 2015/2446,commission implementing regulation (EU) 2015/2447 article DA 234 (2)

For goods liable to customs duties and import VAT see CPC 53 00 D24

2.Notice 3001


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Box 47 -see note 5



5. Security required In box 47 enter MP code N, P, S, T, U or V as appropriate for each tax line



8. Post Clearance Action Enquiries must be addressed to supervising office


Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459




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9.3 If the prospective buyer identified on the entry does not purchase after inspection ordoes purchase but will re-export the goods from the EU, a re-export declaration must bemade within 2 months of the entry to TA relief using CPC 31 53 000. If a longer period isrequired contact the office at note 8, an extension within reasonable limits may beconsidered.

9.4 If the prospective buyer identified on the entry does purchase the goods and they willremain in the EU, a diversion entry using CPC 40 53 F41 must be made, a copy of the salesinvoice must also be attached to the diversion entry.

9.5 Records concerning the entry and disposal of the goods are required to be kept for 4years after the disposal of the goods.

53 00 010

1.Goods Covered Temporary Admission using an authorization by declaration for goods liable to importVAT only, with relief from import VAT claimed in accordance with commission delegatedregulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 ArticleDA 236 (a) or (b) for:

- any goods that are not listed in the TA ’s at 1.1 below; or- goods that are listed at 1.1 but for whatever reason do not comply with conditions

normally attached to those reliefs,

provided they are imported:- occasionally and for a period not exceeding 3 months (Article DA 236(a)) or- goods whose value is less than €10000 (Article DA 236(b)) andintended to be re-exported after their use in the UK

1.1: TA reliefs –conditions normally attached to these reliefs are identified under thefollowing CPCs;

- 54 00 D01 - non EU Pallets- 53 00 D02 – non EU Containers- 53 00 D03 - non EU motor vehicles, civil aircraft and sea going vessels for private or

commercial transport use,- 53 00 D04 – Travellers personal effects/goods for sports purposes- 53 00 D05 - Welfare material for seafarers- 53 00 D06 – Disaster relief material- 53 00 D07 – Medical, surgical and laboratory equipment- 53 00 D08 - Animals owned by a person established outside the EC- 53 00 D09 – Goods for use in frontier zones- 53 00 D10 – Sound, image or data carrying media- 53 00 D11 - Publicity material- 53 00 D12 - Professional equipment- 53 00 D13 - Pedagogic (educational material and scientific equipment)- 53 00 D15 - Packing empty- 53 00 D16 – Moulds, dies, blocks, drawings, sketches, measuring, checking and

testing equipment- 53 00 D17 – Special tools and instruments- 53 00 D18 – Goods subject to tests ,experiments or demonstrations- 53 00 D19 – Goods subject to satisfactory acceptance tests in connection with a sales

contract- 53 00 D20 – Goods used to carry out tests, experiments or demonstrations- 53 00 D21 – Samples- 53 00 D22 – Replacement means of production- 53 00 D23 – Goods to be exhibited or used at a public event- 53 00 D24 – Goods for approval


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- 53 00 D25 - Works of art, collectors items and antiques for exhibition with a view tosale

- 53 00 D26 – Second hand goods for sale by auction- 53 00 D27 – Spare parts, accessories and equipment for TA goods

For goods liable to customs duties and import VAT see CPC 53 00 D28s/ 53 00 D29

2.Notice 3001

3. Specific Fields in the declaration/notes See completion note 3 for CPC 53 00 D28s/ D29 as appropriateon completion

- Details of the guarantee reference number as an AI statement - GRNTR- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered

using an authorisation by declaration


5. Security required In box 47 enter MP code N, P, Q, S, T, U or V as appropriate for each tax line. (See note forBox 47e in Volume 3, Part 3.1)



8. Post Clearance Action Enquiries must be forwarded to

National Temporary Admission Seat (NTAS)

Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459

E mail: NTASwhmrc.gsi.gov.uk



9.3 If the goods stated in Box 31 are required to be used for longer than the periodidentified in Box 44, contact the office at note 8. Goods on which relief is claimed underCommission Regulation 2454/93 Article 236(b) may remain in the EU for the time they arerequired to be used subject to a maximum of 2 years.

9.4 When goods are re-exported from the EU a declaration using CPC 31 53 000 must bemade. (See note for Box 47e in Volume 3, Part 3.1)

9.5 Records concerning import, use and re-export under TA arrangements must be keptfor 4 years after you dispose of the goods.

53 00 011

1.Goods Covered Non Union goods listed in Annex IX of Council Directive 2006/112/EC temporarilyimported for exhibition with a view to sale or for sale by auction under TemporaryAdmission using a full authorisation. Prior approval from HMRC is required to enable theuse of this CPC.

2.Notice 3001



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3. Specific Fields in the declaration/notes Box 1—in the first sub-division enter ‘IM’, in the second sub-division (see Volume 3 part 4Bon completion Imports);

- Full declaration enter A or D as appropriate.

Box 8—enter the full name and address of the person to whom the goods are to bedelivered.

Note: agents should not be shown as the consignee

Box 31- the description of the goods; this should correspond to the description stated inthe TA authorisation.

Box 33—enter the Commodity Code for the goods described in box 31 (see Volume 2 ofthe Tariff), further information about classifying goods is available in Notice 600—Classifying your imports or exports.

Box 44—

The TA authorisation number in the format ie TA/4 digit offices/3 digit reference/2 digityear (see Appendix C11) as an N990 document code

The name and address of the supervising office responsible for the TA authorisation as aSPOFF statement (see Appendix C9)

- Enter the appropriate licence details where applicable –see Appendix C11

Box 49 –

Box 54 - See Notice 199 and completion notes in Tariff Volume 3, Part 3


5. Security required —




9. Notes 9.1 Use of this CPC is a declaration by the authorisation holder that they hold a valid TAauthorisation and are authorised to use this CPC and that the conditions for TemporaryAdmission laid down in Council Regulation 952/2013 and Commission Regulations 2446/2015 and 2447/2015 are met. Anyone who gives untrue information about goodsimported under these arrangements may be liable to penalties under the Finance Act2003.

53 00 D01

Note: this CPC should NOT be used unless HMRC have concerns over eligibility or entitlement to claim relief and have instructed thata formal C88 declaration must be made

1. Goods Covered Temporary Admission using a an authorisation by declaration for non-EU pallets withrelief claimed under commission delegated regulation (EU) 2015/2446, commissionimplementing regulation (EU) 2015/2447 Article DA 208

For relief purposes the term “pallet” means:- A device on the deck on which a quantity of goods can be assembled to form a unit

load for the purposes of transporting, handling or stacking with the assistance ofmechanical appliances.

- made up of two decks separated by bearers, or a single deck supported by feet or- special deck designed for air transport with an overall height reduced to the

minimum compatible with handling by fork lifts and pallet trucks it may or may nothave a super structure.

2.Notice 3001


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3. Specific Fields in the declaration/notes Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D ason completion appropriateee Volume 3, Part 3 (Imports).

Box 8 - enter the full name and address of the person to whom the pallets are to bedelivered. Note: agents should not be shown as the consignee.

Box 31- enter a description of the pallets (sufficiently precise to enable immediateidentification and classification) and how they are identified such as manufactures marks,serial numbers, illustrations or technical descriptions.

Box 33 – insert the appropriate Commodity code for the pallets described in Box 31 (seeVolume 2 of the Tariff), further information about classifying goods is available in Notice600 (Classifying your imports or exports)

Box 44 – (additional information), enter:- National Temporary Admission Seat (NTAS), Ralli Quays, 3 Stanley Street, Salford

M60 9HL as a SPOFF statement (see Appendix C9);- (authorisation holder) enter the name and address of the person who will be using

the pallets or is responsible for arranging for the pallets to be used on their behalf asa GEN21 AI Statement (see Appendix C9)

- Enter the name and address of the person who will use the pallets if other than theauthorisation holder as a GEN27 AI Statement (see Appendix C9)

- Enter the time the pallets will remain in the EU as a GEN28 AI Statement (seeAppendix C9)



Box 54 – see Notice 199 and Volume 3, Part 3(import)


5. Security required In box 47 enter MP code N, P, Q, S, T, U or V as appropriate for each tax line. (See note for47e in Volume 3, Part 3.1)





Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459


9. Notes 9.1 Use of this CPC is a declaration by the applicant that the conditions for TemporaryAdmission laid down in Regulation 950/2015 and Commission Regulation 2446/2015 and2447/2015 are met. Anyone who gives untrue information about goods declared underthese arrangements may be liable to penalties under the Finance Act 2003

9.2 Pallets entered to this CPC are not eligible for any preferential rate of duty shown inthe tariff volume 1 part 7

9.3 Security will be brought to account if it is established that the person and / or palletsare not eligible for relief.

9.4 If the pallets in Box 31 are required to be used for longer than the period identified inBox 44, contact the office at note 8. The maximum period goods may remain for useunder TA relief if 24 months. If pallets are re-exported unloaded a re-export declarationusing CPC 31 53 000 must be made. If the pallets are re-exported loaded, the exportdeclaration should be in respect of and using the CPC applicable to the goods beingexported with statement identifier ‘PAL07’ entered in box 44.

9.5 To move pallets to another TA authorisation holder or to declare them to anothercustoms procedure see Notice 3001

9.6 To discharge TA arrangements see Notice 3001



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9.7 Records concerning import, use and re-export under TA arrangements are required tobe kept for 4 years.

53 00 D02

Note: this CPC should NOT be used unless HMRC have concerns over eligibility or entitlement to claim relief and have instructed thata formal C88 declaration must be made

1. Goods Covered Temporary Admission using a TA authorization by declaration for non-EU containers liableto import VAT only, with relief claimed under

commission delegated regulation (EU) 2015/2446, commission implementing regulation(EU) 2015/2447 Article DA 210.

For relief purposes “containers” are defined as articles of transport equipment (lifts, vans,movable tanks and other similar structures):

- fully or partially enclosed to constitute a compartment for containing goods;- of a permanent character and strong enough for repeated use;- specifically designed to aid the carriage of goods, by one or more modes of

transport, without immediate reloading;- designed to be easily filled and emptied;- designed for ready handling, particularly when being transferred between different

modes of transport;- having an internal volume of one cubic metre or more (air freight containers may be

less than 1 cubic metre provided all other requirements above are met)- normal spare parts, accessories and equipment that accompany a container;- demountable bodies and platform flats

Relief does not include vehicles, accessories orpare parts of vehicles

2.Notice 3001 Pallets

3. Specific Fields in the declaration/notes Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D ason completion appropriate Volume 3, Part 3 (Imports).

Box 8 - enter the full name and address of the person to whom the containers are to bedelivered. Note: agents should not be shown as the consignee

Box 31-the description of the container (sufficiently precise to enable immediateidentification and classification including their identifying marks) and how they areidentified (see note 9.4 below)

Box 33 –insert the appropriate Commodity code for the container described in Box 31(these are listed in Volume 2 of the Tariff), further information about classifying goods isavailable in Notice 600 (Classifying your imports or exports)

Box 44 – (additional information) enter:- National Temporary Admission Seat (NTAS), as a SPOFF statement (see Appendix

C9);- (authorisation holder)name and address of the person who will be using the

containers or is responsible for arranging for the containers to be used on theirbehalf as a GEN21 AI Statement (see Appendix C9);

- the name and address of the person who will use the containers if other than theauthorisation holder as a GEN27 AI Statement (see Appendix C9)

- how long the containers will remain in the EU as a GEN28 AI Statement (seeAppendix C9)



Box 54 – see Notice 199 and Volume 3, Part 3 (Import)




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8. Post Clearance Action National Temporary Admission Seat (NTAS),

Ralli Quays,

2 Stanley Street,

Salford M60 9HL

Tel 03000 579055

Fax 03000 588459


9. Notes 9.1 Use of this CPC is a declaration by the applicant that the conditions for TemporaryAdmission laid down in Regulation 950/2015 and Commission Regulation 2446/2015 and2447/2015 are met. Anyone who gives untrue information about goods imported underthese arrangements may be liable to penalties under the Finance Act 2003

9.2 Containers entered to this CPC are not eligible for any preferential rate of duty shownin the tariff volume 1 part 7

9.3 Security will be brought to account if it is established that the person and / or palletsare not eligible for relief.

9.4 eligible containers must be durably marked in a clearly visible place with:- the identity of the owner or operator;- an identification mark and number given by the owners/ operator and its tare weight

including all its permanently fixed equipment (not required for swap bodies orcombined road-rail transport); and

- (with the exception of containers used for transport by air), the country to which thecontainer belongs shown in full or by the ISO country code or by distinguishinginitials used to indicate the country of registration of motor vehicles in internationaltraffic or by numbers for swap bodies used in combined rail/road transport

9.5 If containers are re-exported unloaded a re-export declaration using CPC 31 53 000must be made

- loaded, the export declaration should be in respect of the goods being exported andstatement identifier ‘PAL08’ entered in box 44, see Appendix C9.

53 00 D03

Note: this CPC should NOT be used unless HMRC have concerns over eligibility or entitlement to claim relief using ‘any other act’ or‘oral declaration’ procedures and have instructed that a formal C88 declaration must be made

1. Goods Covered Temporary Admission using a TA authorization by declaration.

– non EU motor vehicles, civil aircraft or sea going vessels liable to customs duties andimport VAT temporarily imported for private or commercial transport use by a person:

- established outside the EU; or- a person established inside the EU (only available IN CIRCUMSTANCES IDENTIFIED

IN NOTICE 3001)

1.1 Relief claimed under commission delegated regulation (EU) 2015/2446, commissionimplementing regulation (EU) 2015/2447 Articles DA 212-217.

1.2 Means of transport eligible for relief:- Motorised road vehicles including cycles with engines, trailers/caravans imported

with the vehicle or separately, component parts, normal accessories and equipmentimported with the vehicle;

- Rail transport (rail engines, railcards and rolling stock) of any description- Sea going vessels of any description used to transport goods or persons including

pleasure craft such as yachts; and- Inland waterway vessels of any description used to transport goods to persons;

Where the above are liable to import VAT only see CPC 53 00 004

This CPC should not be used for the above if temporarily imported other than fortransport purposes. For details of other TA that may be available (for example sportspurposes exhibition or testing), see notice 3001



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2. Notice 3001


Box 8 consignee - enter the full name and address of the person to whom the means oftransport are to be delivered. Note: agents should not be shown as the consignee

Box 31 – enter the description of the means of transport using their usual commercialdescription in sufficient detail to allow them to be identified including the method ofidentification e.g. registration document, identification numbers, chassis number, vehicleidentification number

Box 33 – enter the appropriate Commodity code for the means of transport described inBox 31 (see Volume 2 of the Tariff), further information about classifying goods isavailable in Notice 600 (Classifying your imports or exports)

Box 44 – (additional information) enter:

- National Temporary Admission Seat (NTAS), Ralli Quays, 3 Stanley Street, SalfordM60 9HL as a SPOFF statement (see Appendix C9);

- the purpose of the importation including the sequence and locations where themeans of transport will be used as a GEN30 AI Statement (see Appendix C9).

- (authorisation holder), name and address of the person who will be using the meansof transport or is responsible for arranging for the means of transport to be used ontheir behalf, if other than named in box 8 as a GEN21 AI Statement(see AppendixC9);

- the name and address of the person who will use the means of transport if otherthan the authorisation holder as a GEN27 AI Statement (see Appendix C9)

- how long the means of transport will remain in the UK/EU as a GEN28 AI Statement(see Appendix C9)



Box 54- see Notice 199 and completion notes Volume 3, Part 3 Import




7. VAT see Note 5. No VAT certificate will be issued

8. Post Clearance Action National Temporary Admission Seat (NTAS),

Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459


9. Notes 9.1 Use of this CPC is a declaration by the applicant that the conditions for TemporaryAdmission laid down in Regulation 950/2015 and Commission Regulation 2446/2015 and2447/2015 are met.

9.2 If the means of transport must be re-exported from the EU using CPC 31 53 000 withinthe periods identified in Notice 3001 stated in Box 31 are required to be used for longerthan the period identified in Box 44 contact the office at note 8. The maximum periodgoods may remain for use under TA relief is 24 months.

9.3 Security will be brought to account if it is established that the person and/ or means oftransport is not eligible for relief.

9.4 Records concerning import, use and re- export under TA arrangements are required tobe kept for 4 years.


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53 00 D04

1.Goods Covered Temporary Admission using a TA authorisation by declaration for:- Travellers personal effects / goods for sports purposes (accompanied or

unaccompanied) more than € 10000 in value or- Firearms/ammunition regardless of their value and pets, imported by a person

normally resident outside the EU. Relief from customs duties and import VATclaimed under commission delegated regulation (EU) 2015/2446, commissionimplementing regulation (EU) 2015/2447

- Article DA 219.

Note: except for firearms/ammunition and pets, no formal customs declaration ordocumentation is required to claim TA for personal effects/ goods for sports purposes lessthan €10000 in value. A declaration using this CPC will only be required whereuch goodshave been incorrectly declared with payment of customs duties/ import VAT and aretrospective claim to TA needs to be made.

1.1 Personal effects/sports goods are articles new or used which a traveller mayreasonably require for their personal use during a journey but excludes any goodsimported for commercial purposes. A traveller is a person temporarily entering thecustoms territory of the EC, not normally resident there.

1.2 Personal effects- clothing, toilet articles, personal jewellery;- still and motion picture cameras together with a reasonable quantity of film and

accessories;- portable slide or film projectors and accessories together with a reasonable quantity

of slides or films;- video cameras and portable video recorders with a reasonable quantity of tapes;- portable musical instruments, gramophones with records, sound recorders and

reproducers (including dictating machines) with tapes, radio receivers, television sets,typewriters, calculators, personal computers;

- binoculars, perambulators, wheelchairs for invalids;- sports equipment such as tents and other camping equipment, fishing equipment,

climbing equipment, diving equipment, sporting firearms with ammunition, non-motorised bicycles, canoes or kayaks less than 5.5 metres long, skis, tennis rackets,surfboards windsurfers, hang gliders and delta wings, golfing equipment;

- portable dialysis and similar medical apparatus, and the disposable items importedfor use therewith; and

- other articles clearly of a personal nature.

Sports goods- track and field equipment such as hurdles, javelins, discuses, poles, hammers;- ball game equipment such as balls of any kind, rackets, mallets, clubs, sticks and the

like, nets of any kind, goal posts;- winter sports wear, shoes, gloves, headgear etc of any kind;- water sports equipment such as canoes and kayaks, sail and row boats, sails, oars and

paddles, surf boards and sails;- motor vehicles and craft such as cars, motor cycles, motor boats;- equipment for miscellaneous events such as firearms and ammunition, non-

motorised bicycles, archers bows and arrows, fencing equipment, gymnasticequipment, compasses, wrestling mats and tatamis, weight lifting equipment, ridingequipment, sulkies, hang-gliders, delta wings, windsurfers, climbing equipment,music cassettes to accompany the performance;

- auxiliary equipment such as measuring and score display equipment, blood andurine test apparatus.

1.3 For eligible goods liable to import VAT only see CPC 53 00 003

2. Notice 3001



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3. Specific Fields in the declaration/notes Box 1 - in the first sub-division enter code ‘IM’ followed by A or D as appropriate (seeon completion Volume 3, Part 3 (Imports).

Box 8 enter the full name and address of the person to whom the goods are to bedelivered. Note: agents should not be shown as the consignee

Box 31-the description of the goods sufficiently precise to enable immediate andunambiguous identification to be made.

Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 ofthe Tariff), further information about classifying goods is available in Notice 600 -Classifying your imports or exports

Box 44 - enter:- National Temporary Admission Seat (NTAS), Ralli Quays, 3 Stanley Street, Salford

M60 9HL as a SPOFF statement (see Appendix C9) additional information enter;- the purpose of the importation and the place the goods are to be used as a GEN30

AI Statement (see Appendix C9);- enter the appropriate licence identifier where applicable, see Appendix C11- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered


Box 54- see Notice 199 and completion notes in Tariff Volume 3, Part 3

4. Additional documents required For firearms and ammunition a UK police British Visitors permit must be presented

5. Security required Security for customs duties and import VAT will be required for goods more than €10000in value. In Box 47 enter MP code, N, P, Q, S, T, U, V as appropriate for each tax line. (Seenote for Box 47e in Volume 3, Part 3.1)


7. VAT Security provided must cover the amount of VAT potentially due see Box 5. No VATcertificate will be issued



Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459


9. Notes 9.1 Use of this CPC is a declaration by the applicant that the conditions for TemporaryAdmission laid down in Regulation 950/2015 and Commission Regulation 2446/2015 and2447/2015 are met.


9.3 If the goods stated in Box 31 are required to be used for longer than the periodidentified in Box 44, contact the office at note 8. The maximum period goods may remainfor use under TA relief is 24 months. When goods are re-exported from the EU adeclaration using CPC 31 53 000 must be made.

9.4 To move these goods to another TA authorisation holder or declare them to anothercustoms procedure see Notice 3001



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53 00 D05

1.Goods Covered Temporary Admission using a authorisation by declaration for Welfare materials forseafarers more than €10000 in value.

(note –if eligible goods are under €10000 in value no C88 declaration under this CPC isrequired to apply for relief. A declaration using this CPC will only be required for goodsless than €10000 if they have been incorrectly declared with payment of customs dutiesand import VAT and a retrospective claim to TA needs to be made).

Relief from customs duties and import VAT claimed under commission delegatedregulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447

Article DA 220 for goods:- Used on a vessel engaged in international maritime traffic including goods from such

vessels;- Unloaded from such a vessel and temporarily used ashore by the crew;- Used 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 seafarersare regularly held.

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 nets, television sets, cinematographic and other projectors, recordingon tapes or discs (language courses, radio programmes, greeting, music andentertainment), films, exposed and developed, film slides, videotapes;

- Sports gear, such as sports wear, balls, rackets and nets, deck games, athleticequipment, gymnastic equipment.

- Hobby material such as indoor games, musical instruments, material for amateurdramatics, materials for painting, sculpture, woodwork and metalwork, carpetmaking etc

- Equipment for religious activities and parts and accessories for welfare material

For eligible goods liable to import VAT only see CPC 53 00 003

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D, ason completion appropriate, see Volume 3, Part 3 (Imports).

Box 8 - enter the full name and address of the person to whom the goods are to bedelivered. Note: agents should not be shown as the consignee.

Box 31- enter the normal trade description of the goods sufficiently precise to enableimmediate and unambiguous identification to be made.

Box 33 – insert the appropriate Commodity code for the goods described in Box 31 (seeVolume 2 of the Tariff), further information about classifying your goods is available inNotice 600 (Classifying your imports or exports)

Box 44 – (additional information) enter:- National Temporary Admission Seat (NTAS), Ralli Quays, 3 Stanley Street, Salford

M60 9HL as a SPOFF statement (see Appendix C9);- Name and address of the seafarer as a GEN21 AI Statement (see Appendix C9)- how long the goods in box 31 will be used and the intended date for re-export as a

GEN28 AI Statement (see Appendix C9)- the purpose of the importation and the place the goods are to be used as a GEN30

AI Statement (see Appendix C9)- enter the appropriate licence identifier where applicable, see Appendix C11- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered


Box 47 –see note 5

Box 54- See Notice 199 and completion notes in Tariff Volume 3, Part 3 (Imports)




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Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459




9.3 If the goods stated in box 31 are required to be used for longer than the periodidentified in box 44, contact the office at note 8. The maximum period goods may remainfor use under TA is 24 months. When goods are re-exported from the EU a declarationusing CPC 31 53 000 must be made.



9.6 Records concerning import, use and export under TA arrangements are required to bekept for 4 years after you dispose of the goods.

53 00 D06

1.Goods Covered Temporary Admission using an authorization by declaration for Disaster relief materialswith relief from customs duties and VAT claimed under commission delegated regulation(EU) 2015/2446, commission implementing regulation (EU) 2015/2447 Article 221.

Disaster relief materials include goods of any kind to counter the effects of disasters orimilarituations within the EU provided they are intended for use by state bodies ororganisations approved by state bodies. For eligible goods liable to import VAT only seeCPC 53 00 003.

2. Notice 3001




Box 33 – enter the appropriate Commodity code for the goods described in Box 31 (seeVolume 2 of the Tariff), further information about classifying goods is available in Notice600 (Classifying your imports or exports)

Box 44 (additional information) enter:- National Temporary Admission Seat (NTAS), Ralli Quays, 3 Stanley Street, Salford

M60 9HL as a SPOFF statement (see Appendix C9);- Name and address of the seafarer as a GEN21 AI Statement (see Appendix C9)- how long the goods in box 31 will be used and the intended date of re-export as

GEN28 AI Statement identifier(see Appendix C9)- the purpose of the importation and the place the goods are to be used as a GEN30

AI Statement (see Appendix C9)- enter the appropriate licence identifier where applicable, see Appendix C11- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered



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5. Security required Not required.

6. Additional information Details of approved state body or organisation who will use the goods must been to thesupervising office at note 8 together with a reference to this entry declaration

7. VAT No import VAT is due unless the goods are diverted to free circulation- enter VAX in theoverride column of box 47 for the VAT tax line. No VAT certificate will be issued.



Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459




9.3 If the goods stated in Box 31 are required to be used for longer than the periodidentified in Box 44, contact the office at note 8. The maximum period goods may remainfor use under TA relief is 24 months.

9.4 When goods are re-exported from the EU a declaration using CPC 31 53 000 must bemade.



9.7 Records concerning import, use and re-export under TA arrangements are required tobe kept by the authorisation holder for 4 years after disposal of the goods.

53 00 D07

1.Goods Covered Temporary Admission using a TA authorisation by declaration.

Medical, surgical and laboratory equipment. with relief from customs duties and importVAT claimed under commission delegated regulation (EU) 2015/2446, commissionimplementing regulation (EU) 2015/2447 Article DA 222 for:

- equipment dispatched on loan at the request of a hospital or other medicalinstitution in urgent need of such equipment, to make up for the inadequacy of itsown facilities and where intended for diagnostic or therapeutic purposes.

2. Notice 3001



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Box 8 - enter the full name and address of the hospital or medical institution to whom thegoods are to be delivered. Note: agents should not be shown as the consignee.



Box 44 – (additional information), enter:- National Temporary Admission Seat (NTAS), Ralli Quays, 3 Stanley Street, Salford

M60 9HL as a SPOFF statement (see Appendix C9);- the name and address of the responsible person at the hospitals/ medical institution

who will be the authorisation holder, if other than named in box 8 this will be theperson who will be using the goods or is responsible for arranging for the goods tobe used on their behalf as a GEN23 AI Statement (see Appendix C9);

- how long the goods in box 31 will be used and the intended date for re-export as aGEN28 AI Statement (see Appendix C9);

- enter the appropriate licence identifier where applicable, see Appendix C11- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered







7. VAT No import VAT is due unless the goods are diverted to free circulation- enter VAX in theoverride column of box 47 for the VAT tax line. No VAT certificate will be issued.



Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459


9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions for TemporaryAdmission laid down in in Regulation 950/2015 and Commission Regulation 2446/2015and 2447/2015 are met.



9.4 When TA goods are re-exported from the EU a declaration using CPC 31 53 000 mustbe made.





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53 00 D08

1.Goods Covered Temporary Admission using an authorization by declaration for animals owned by aperson established outside the EU with relief from customs duties and import VAT claimedunder commission delegated regulation (EU) 2015/2446, commission implementingregulation (EU) 2015/2447 Article DA 223—Eligible uses include:

- Dressage, Training, Breeding, Shoeing or weighing, Veterinary treatment, veterinaryexaminations/ trial’ (for example, with a view to purchase), Participation on shows,exhibitions, contests, competitions or demonstrations, Entertainment, Touring(including pet animals of travellers), Exercise of function (police dogs or horses,detector dogs, dogs for the blind, etc), Rescue operations, Transhumance or grazing,Performance of work, Medical purposes (delivery of snake poison etc)

Note: where temporarily imported for grazing, seasonal moving of livestock betweenregions, for performance of work or the animal is a saddle or draught animal beingimported for private use, an application for relief may be made using the ‘oral declaration’procedure. Where eligible to use an oral declaration security will not normally be required– for further information Notice 3001

Where liable to import VAT only see CPC 53 00 003

2. Notice 3001


Box 8 - enter the full name and address of the person to whom the animal is to bedelivered. Note: agents should not be shown as the consignee.

Box 31- enter a clear description of the animal(s) sufficiently precise to enable immediateand unambiguous identification to be made and how they are identified

Box 33 – enter the Commodity Code(s) for the animal(s) in box 31 (see Volume 2 of theTariff), further information about classification is available in Notice 600 - Classifying yourimports or exports.


M60 9HL as a SPOFF statement (see Appendix C9);- the purpose of the importation and the place the animal(s)s are to be used as a

GEN30 AI Statement (see Appendix C9);- (authorisation holder) the name and address of the person who will be using the

animal(s) or is responsible for arranging for the animal(s) to be used on their behalf,if other than named in box 8 as a GEN21 AI Statement (see Appendix C9);

- how long the animal(s) in box 31 will be used and the intended date for re-export asa GEN28 AI Statement (see Appendix C9)

- the name and address of the non EU owner of the animal(s) and what evidence ofownership is being provided as a GEN31 AI statement (see Appendix C9)

- enter the appropriate licence identifier wher applicable, see Appendix C11- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered

using an authorisation by declaration- Details of the guarantee reference number as an AI statement—GRNTR




5. Security required In box 47 enter MP code N, P, Q, S, T, U, V as appropriate (see note for Box 47e in Volume3, Part 3.1)

6. Additional information Evidence of non EU ownership must be sent to the supervising office in note 8 togetherwith a reference to this entry declaration




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Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459



9.2 Animals entered to this CPC are not eligible for any preferential rate of duty shown inthe tariff volume 1 part 7

9.3 If the animal(s) stated in box 31 are required to be used for longer than the periodidentified in box 44, contact the office at note 8. The maximum period animal(s) mayremain for use under TA is 24 months.

9.4 When the animal(s) goods are re-exported from the EU a declaration using CPC 31 53000 must be made.

9.5 To move the animal(s) to another TA authorisation holder or to declare to anothercustoms procedure see Notice 3001

9.6 To discharge TA arrangements see Notice3001

9.7 Records concerning import, use and re-export under TA arrangements are required tobe kept by the authorisation holder for 4 years after disposal of the animal(s).

53 00 D09

1.Goods Covered Temporary Admission using an authorisation by declaration.

Goods for frontier zones with relief from customs duties and import VAT claimed undercommission delegated regulation (EU) 2015/2446, commission implementing regulation(EU) 2015/2447 Article DA 224 (a) & (b) for:

- equipment owned by a person established in the frontier zone adjacent to thefrontier zone of temporary importation and used by a person established in thatadjacent frontier zone

- Goods used for the building, repair or maintenance of infrastructure in such afrontier zone under responsibility of public authorities.

For eligible goods liable to import VAT only see CPC 53 00 003.

2. Notice 3001



Box 31- enter the normal trade description of the goods (sufficiently precise to enableimmediate and unambiguous identification to be made).

Box 33 – enter the Commodity Code(s) for the goods described in box 31 (see Volume 2 ofthe Tariff), further information about classification is available in Notice 600 - Classifyingyour imports or exports

Box 44 (additional information) enter:

- National Temporary Admission Seat (NTAS), Ralli Quays, 3 Stanley Street, SalfordM60 9HL as a SPOFF statement (see Appendix C9);

- the purpose of the importation and the place the goods are to be used as a GEN30AI Statement (see Appendix C9);

- (authorisation holder) the name and address of the person who will be using thegoods or is responsible for arranging for the goods to be used on their behalf, ifother than named in box 8 as a GEN21 AI Statement (see Appendix C9)

- the name and address of the person who will use the goods if other than theauthorisation holder as a GEN27 AI Statement (see Appendix C9);


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- how long the goods in box 31 will be used and the intended date for re-export as aGEN28 AI Statement (see Appendix C9)







6. Additional information Details to be sent to the office identified in box 44:- for equipment entered - evidence that is owned by a person established in the

frontier zone adjacent to the frontier zone of temporary importation and used by aperson established in that adjacent frontier zone

- for goods used for the building, repair or maintenance of infrastructure in thefrontier zone – evidence that such work is carried out under the responsibility ofpublic authorities.




Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459






9.5 Records concerning import, use and export under TA arrangements are required to bekept by the authorisation holder for 4 years after disposal of the goods.

53 00 D10

1.Goods Covered Temporary Admission using an authorisation by declaration.

1.1 Sound image or data carrying media with relief from customs duties and import VATclaimed under commission delegated regulation (EU) 2015/2446, commissionimplementing regulation (EU) 2015/2447 Article DA 225 (a) for:

- the purpose of presentation prior to commercialisation; or- free of charge; or- for provision with aound track, dubbing or copying

1.2 For eligible goods liable to import VAT only see CPC 53 00 003

2. Notice 3001



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3. Specific Fields in the declaration/notes Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D ason completion appropriate (see Tariff Volume 3, Part 3 (Imports).


Box 31- enter the normal trade description of the goods sufficiently precise to enableimmediate and unambiguous identification to be made and how they are identified suchas manufactures marks, serial numbers

Box 33 – enter the Commodity Code(s) for the goods described in box 31 (see Volume 2 ofthe Tariff), further information about classification is available in Notice 600 - Classifyingyour imports or exports.


M60 9HL as a SPOFF statement (see Appendix C9);- the purpose of the importation and the place the goods are to be used as GEN30 AI

Statement (see Appendix C9);- (authorisation holder) the name and address of the person who will be using the

goods or is responsible for arranging for the goods to be used on their behalf, ifother than named in box 8 as a GEN21 AI Statement (see Appendix C9);




Box 47 – see note 5

Box 54 - See Notice 199 and completion notes in Tariff Volume 3, Part 3 (Imports)







Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459






9.5 To move these goods to another TA authorisation holder or to another customsprocedure see Notice 3001




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53 00 D11

1.Goods Covered Temporary Admission using an authorisation by declaration. Publicity material exclusivelyused for publicity purposes with relief from customs duties and import VAT claimed undercommission delegated regulation (EU) 2015/2446, commission implementing regulation(EU) 2015/2447 Article DA 225(b)

Eligible goods include:- Material such as pictures and drawings, framed photographs and photographic

enlargements, art books, paintings, engravings or lithographs, sculptures andtapestries and other similar works of art, intended for display in the offices of theaccredited representatives or correspondents appointed by the official nationaltourist agencies or in other places approved by the customs authorities of theMember State of temporary importation.

- display material (show cases, stands and similar articles), including electrical andmechanical equipment required for operating such display;

- documentary films, records, tape recordings and other sound recordings intended foruse in performances at which no charge is made but excluding those whose subjectslend themselves to commercial advertising and those which are on general sale inthe Member State of temporary importation

- a reasonable number of flags- dioramas, scale models, lantern slides, printing blocks, photographic negatives;- specimens in reasonable numbers, of articles of national handicrafts, local costumes

and similar articles of folklore- If the publicity material is liable to import VAT only see CPC 53 00 003

2. Notice 3001



Box 31- enter the normal trade description of the goods sufficiently precise to enableimmediate and unambiguous identification to be made and how they are identified suchas manufactures marks, serial numbers



M60 9HL as a SPOFF statement (see Appendix C9);- the purpose of the importation and the place the goods are to be used as GEN30 AI

Statement (see Appendix C9);- (authorisation holder) the name and address of the person who will be using the

goods or is responsible for arranging for the goods to be used on their behalf, ifother than named in box 8 as a GEN21 AI Statement (see Appendix C9);











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7. VAT See note 5. No VAT certificate will be issued must cover the amount of VAT and dutypotentially due



Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459








9.7 Records concerning import, use and re-export under TA arrangements are required tobe kept by the authorisation holder for 4 years after disposal of the goods

53 00 D12

1.Goods Covered Temporary Admission using an authorization by declaration for professional equipmentwith relief from customs duties and import VAT claimed under commission delegatedregulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 ArticleDA 226 for goods:

- owned by a person established outside the EU;- imported either by a person established outside the Community or by an employee

of the owner (the employee may be established in the Community); and- used by the importer or under their supervision, except in cases of visual co-

production;

(An illustrative list of goods that can be entered is given in Notice 3001). For eligible goodsliable to import VAT only see CPC 53 00 003

Relief does not apply:- to equipment to be used for the industrial manufacture of packing of goods (except

hand tools); or- for the exploitation of natural resources; or- for the construction, repair or maintenance of buildings on earth moving and like

projects.

Note: relief may be claimed using the ‘oral declaration’ procedure for the followinggoods - where this procedure is used security will not normally be required (for furtherinformation see Notice 3001):

- radio, television production, broadcasting equipment and vehicles specially adaptedfor this use and their equipment imported by public or private organisationsestablished outside the EU;

- instruments and apparatus necessary for doctors to provide assistance for patientsawaiting organ transplant

2. Notice 3001


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Box 31- enter the normal trade description of the goods (sufficiently precise to enableimmediate and unambiguous identification to be made) and how they are identified



M60 9HL as a SPOFF statement (see Appendix C9);- the purpose of the importation and the place the goods are to be used as a GEN30

AI Statement (see Appendix C9);- (authorisation holder) the name and address of the person who will be using the

equipment or is responsible for arranging for the equipment to be used on theirbehalf, if other than named in box 8 as a GEN21 AI Statement (see Appendix C9);

- how long the equipment in box 31 will be used and the intended date for re-exportas a GEN28 AI Statement (see Appendix C9)







5. Security required In box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line (See note for Box47e in Volume 3, Part 3.1)

6. Additional information Evidence of non EU ownership must be sent to the supervising office in note 8. If theequipment is to used on behalf of the authorisation holder, evidence that they are anemployee of the owner must also be sent to the supervising office in note 8 together witha reference to this entry declaration

7. VAT See note 5. No VAT certificate will be used.



Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459




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53 00 D13

1.Goods Covered Temporary Admission using an authorisation for declaration for pedagogic (educational)material and scientific equipment. Relief from customs duties and import VAT claimedunder commission delegated regulation (EU) 2015/2446, commission implementingregulation (EU) 2015/2447 Article DA 227. The goods must be:

- owned by a person established outside the EU;- imported by public or private scientific, teaching or vocational training

establishments which are essentially non profit making and exclusively used inteaching , vocational training or scientific research under their responsibility;

- imported in reasonable numbers, having regard to the purpose of the importation;and

- not used for purely commercial purposes.

(for eligible goods liable to Import VAT only see CPC 53 00 003)

Illustrative list of goods covered:- Sound or image recorders or reproducers, such as slide and filmstrip projectors,

cinematographic projectors, back-projectors and episcopes, magnetophones,magnetoscopes and video equipment, closed circuit television equipment.

- Sound and image media such as slides, filmstrips and microfilms, cinematographicfilms, sound recordings (magnetic tapes, discs), videotapes.

- Specialised material, such as Bibliographic equipment and audio visual material forlibraries, mobile libraries, language laboratories, simultaneous interpretationequipment, programmed teaching machines, mechanical or electronic, materialspecially designed for the educational or vocational training of handicapped persons.

- Other material such as wall charts, models, graphs, maps, plans, photographs anddrawings, instruments, apparatus and models designed for demonstration purposes,collections of items with visual or audio pedagogic information, prepared for theteaching of a subject study kits, instruments, apparatus, tools and machine-tools forlearning a trade or craft equipment, including specially adapted or designed vehiclesfor use in relief operations, which is imported for the training of persons involved inrelief operations.

- Other goods imported in connection with educational, scientific or cultural activities;costumes and scenery items sent on loan free of charge to dramatic societies ortheatres. Music scores sent on loan free of charge to music theatres or orchestras.

2.Notice 3001


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Box 8 - enter the full name and address of the public or private scientific, teaching orvocational training establishment to whom the goods are to be delivered. Note: agentsshould not be shown as the consignee.

Box 31- enter the normal trade description of the goods (sufficiently precise to enableimmediate and unambiguous identification to be made) and how they are identified




AI Statement (see Appendix C9);- (authorisation holder) enter the name and address of the public or private scientific,

teaching or vocational training establishment who will be using the goods or isresponsible for arranging for arranging for the goods to be used on their behalf, ifother than named in box 8 as a GEN24 AI Statement (see Appendix C9);










7. VAT See note 5. No VAT certificate will be used.



Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459




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9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions for TemporaryAdmission laid down in Regulation 950/2015 and Commission Regulation 2446/2015 and2447/2015 are met.9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown inthe tariff volume 1 part 79.3 If the goods stated in box 31 are required to be used for longer than the periodidentified in box 44, contact the office at note 8. The maximum period goods may remainfor use under TA is 24 months.9.4 When goods are re-exported from the EU a declaration using CPC 31 53 000 must bemade.9.5 To move these goods to another TA authorisation holder or to another customsprocedure see Notice 30019.6 To discharge TA arrangements see Notice 30019.7 Records concerning import, use and re-export under TA arrangements are required tobe kept by the authorisation holder for 4 years after disposal of the goods.

53 00 D15

1. Goods Covered Temporary Admission using a authorization by declaration for non-EU packings (importedempty) that are intended for re-exportation filled, using an authorization by declaration.Relief from customs duties and import VAT claimed under commission delegatedregulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 ArticleDA 228 (b).

Packings must not be used for goods picked up or loaded within the EU for transport andunloading within the EU, except with a view to the export of those goods.

For eligible packings liable to import VAT only see CPC 53 00 003

An illustrative list of eligible packings is given in Notice 200.

Note: Filled packings – the entry declaration should be made in respect of and using theCPC applicable for the goods being imported using the packings, this declaration shouldinclude in box 44 statement identifier PAL01 (see tariff Volume 3 Appendix C9)

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D ason completion appropriate (see Volume 3, Part 4B (Imports)).

Box 8 - enter the full name and address of the person to whom the packings are to bedelivered. Note: agents should not be shown as the consignee.


Box 33 – enter the Commodity Code(s) for the packing described in box 31 (see Volume 2of the Tariff), further information about classification is available in Notice 600 -Classifying your imports or exports.


M60 9HL as a SPOFF statement (see Appendix C9);- (authorisation holder) the name and address of the person who will be using the

packings or is responsible for arranging for the packings to be used on their behalf, ifother than named in box 8 as a GEN21 AI Statement (see Appendix C9);

- the intended date for re-exporting the packings as a GEN28 AI Statement (seeAppendix C9)




Box 54 See Notice 199 and completion notes in Tariff Volume 3, Part 3





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7. VAT —



Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459




9.3 If the packing stated in box 31 are required to be used for longer than the periodidentified in box 44, contact the office at note 8. The maximum period packings mayremain for use under TA is 24 months.

9.4. When the filled packings are re-exported from the EU the declaration should be madein respect of the goods being exported using the packings, this declaration should includein box 44 statement identifier PAL06 (see tariff Volume 3 Appendix C9).

Packings imported filled and re-exported empty should be declared at export using CPC31 53 000.




53 00 D16

1.Goods Covered Temporary Admission using an authorisation for declaration for Moulds, dies, blocks,drawings, sketches, measuring, checking and testing equipment and other similararticles, with relief from customs duties and import VAT claimed under commissiondelegated regulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 Article DA 229. The goods must be:

- owned by a person established outside the EU; and- for use in manufacturing by a person established in the EU; and- at least 50% of the goods produced from their use will be exported from the EU.


2. Notice 3001



Box 31- enter the normal trade description of the goods (sufficiently precise to enableimmediate and unambiguous identification to be made) and how they are identified suchas manufactures marks, serial numbers, illustrations or technical descriptions.

Box 33 – enter the Commodity Code(s) for the goods described in box 31 (see Volume 2 ofthe Tariff), further information about classification is available in Notice 600 - Classifyingyour imports or exports






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Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459


9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions for TemporaryAdmission laid down in Regulation 950/2015 and Commission Regulation 2446/2015 and2447/2015 are met.9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown inthe tariff volume 1 part 79.3 If the goods stated in box 31 are required to be used for longer than the periodidentified in box 44, contact the office at note 8. The maximum period goods may remainfor use under Temporary Admission is 24 months9.4 When goods in box 31 are re-exported from the EU a declaration using CPC 31 53 000must be made.9.5 To move these goods to another TA authorisation holder or to declare them toanother customs procedure see Notice 30019.6 To discharge TA arrangements evidence of re-export of the TA goods (see note 9.4)together with details of the goods produced and evidence that at least 75% of those goodshave also been exported from the EU, must be sent to the office at note 8, see Notice30019.7 Records concerning import, use and re-export under TA arrangements are required tobe kept by the authorisation holder for 4 years after disposal of the goods.

53 00 D17

1. Goods Covered Temporary Admission using an authorization for declaration for Special tools andinstruments with relief from customs duties and import VAT claimed under commissiondelegated regulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 Article DA 230 572. The goods must be:

- owned by a person established outside the EU; and- made available free of charge to a person established in the EU for the manufacture


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- 50% of all goods produced using the tools and instruments must also be exportedfrom the EU.

For tools and instruments liable to import VAT only see CPC 53 00 006

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 in the first sub-division enter code ‘IM’, in the second sub-division followed by A or Don completion as appropriate (see Volume 3, Part 3 (Imports).

Box 8 - enter the full name and address of the person to whom the animal is to bedelivered. Note: agents should not be shown as the consignee.

Box 31-enter the normal description of the goods sufficiently precise to enable immediateand unambiguous identification to be made) and how they are identified such asmanufactures marks, serial numbers, illustrations or technical descriptions.

Box 33 – enter the appropriate Commodity code for the goods described in Box 31 (seeVolume 2 of the Tariff), further information about classifying goods is available in Notice600 (Classifying your imports or exports)


M60 9HL as a SPOFF statement (see Appendix C9);- (authorisation holder) the name and address of the EU manufacturer, if other than

named in box 8 – this will be the person who will be using the special tools/instruments to manufacture goods or is responsible for arranging for their use inmanufacturing goods on their behalf as a GEN25 AI Statement (see Appendix C9);




- the name and address of the non EU owner of the goods described in box 31 andwhat evidence of ownership is held, as a GEN31 AI statement (see Appendix C9)







6. Additional information Evidence of non EU ownership of the goods identified in box 31 and their availability freeof charge in the EU must be sent to the office at note 8 including a reference to thisimport entry declaration




Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459




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9.6 To discharge TA arrangements evidence of re-export (see note 9.4) together withdetails of the all goods produced and evidence of their export from the EU must be sent tothe office at note 8, see Notice 3001

9.7 Records concerning import, use and export under TA arrangements are required to bekept by the authorisation holder for 4 years after disposal of the goods.

53 00 D18

1.Goods Covered Temporary Admission using an authorization by declaration for goods that:

will be subjected to tests, experiments or demonstrations. Relief from customs duties andimport VAT claimed under commission delegated regulation (EU) 2015/2446, commissionimplementing regulation (EU) 2015/2447 Article DA 231 a

Note - For goods subject to satisfactory acceptance tests see CPC 53 00 D19. For goodsused for tests, experiments etc CPC 53 00 D20 in connection with a sales contract

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 in the first sub-division enter code IM, in the second sub-division enter A or D ason completion appropriate Volume 3, Part 3 (Imports).



Box 33 – enter the Commodity Code for the goods described in box 31 (see Volume 2 ofthe Tariff), further information about classifying goods is available in Notice 600—Classifying your imports or exports



AI Statement (see Appendix C9);- details of the person claiming relief if not the declarant as a GEN21 AI Statement

(see Appendix C9);- details of the person who will use the goods stated in box 31 if not the declarant or

the person applying for relief as a GEN27 AI Statement (see Appendix C9).- how long the goods in box 31 will be used and the intended date for re-export as a

GEN28 AI Statement (see Appendix C9)- enter the appropriate licence identifier where applicable, see Appendix C11- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered






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Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459




If the goods stated in box 31 are required to be used for longer than the period identifiedin box 44, contact the office at note 8. The maximum period goods may remain for useunder TA is 24 months.

9.4 When goods stated in box 31 are re-exported from the EU a declaration using CPC 3153 000 must be made.



53 00 D19

1.Goods Covered Temporary Admission using an authorisation for declaration for goods subject tosatisfactory acceptance tests in connection with a sales contract containing provisions ofthe satisfactory acceptance tests andubjected to those tests. Relief from customs dutiesand import VAT claimed under commission delegated regulation (EU) 2015/2446,commission implementing regulation (EU) 2015/2447 Article DA 231 (b)

For the goods which are liable to import VAT only see CPC 53 00 007

Note: for goods used to carry out tests, experiments or demonstrations see CPC 53 00D20. For goods subject to tests, experiments or demonstrations see CPC 53 00 D18.

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 in the first sub-division enter code IM in the second sub-division enter A or D ason completion appropriate Volume 3, Part 3 (Imports).




M60 9HL as a SPOFF statement (see Appendix C9);- where the acceptance tests will be carried out as a GEN30 AI Statement (see

Appendix C9);- (authorisation holder) the name and address of the person who will be carrying out

the acceptance tests or is responsible for arranging for the acceptance tests to becarried out on their behalf, if other than named in box 8 as a GEN21 AI Statement

- the name and address of the person who will carry out the acceptance tests if otherthan the authorisation holder as a GEN27 AI Statement (see Appendix C9);



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- how long the acceptance test will take (see note 9.3) as a GEN28 AI Statement (seeAppendix C9)

- enter the appropriate licence identifier see Appendix C11- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered






6. Additional information Details of the sales contract containing provisions of the satisfactory acceptance tests,must be sent to the office at note 8 with a reference to this import entry declaration




Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459




9.3 If the goods stated in box 31 are required to be used for longer than the periodidentified in box 44, contact the office at note 8. The maximum period goods may remainfor use under TA is 6 months. In exceptional circumstances this period may be extendedwithin reasonable limits, full details of why an extension is required must be provided.

9.4 If the goods are not accepted after tests and the goods are to be re-exported from theEU, a declaration using CPC 31 53 000 must be made. If the goods are accepted and willremain in the EU a diversion entry to free circulation should be made using CPC 40 53 000

9.5 Records concerning import, use and export under TA arrangements are required to bekept by the authorisation holder for 4 years after you dispose of the goods.

53 00 D20

1.Goods Covered Temporary Admission using an authorisation for declaration for goods that:- used to carry out tests, experiments or demonstrations without financial gain.

Relief from customs duties and import VAT claimed under commission delegatedregulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447Article DA 231(c)

Note - For goods subject to satisfactory acceptance tests in connection with a salescontract see CPC or goods subject to tests, experiments or demonstration 55 00 D18.

2. Notice 3001


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3. Specific Fields in the declaration/notes Box 1 in the first sub-division enter code IM, in the second sub-division enter A or D as onon completion completion appropriate Volume 3, Part 3 (Imports).






AI Statement (see Appendix C9);- details of the person claiming relief if not the declarant as a GEN21 AI Statement

(see Appendix C9);- details of the person who will use the goods stated in box 31 if not the declarant or

the person applying for relief as a GEN27 AI Statement (see Appendix C9).- how long the goods in box 31 will be used and the intended date for re-export as a

GEN28 AI Statement (see Appendix C9)- enter the appropriate licence identifier where applicable, see Appendix C11- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered










Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459





9.4 When goods stated in box 31 are re-exported from the EU a declaration using CPC 3153 000 must be made.





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53 00 D21

1.Goods Covered Temporary Admission using authorization by declaration for samples imported inreasonable quantities and solely used for being shown or demonstrated in the EU. Relieffrom customs duties and import VAT claimed in accordance with commission delegatedregulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 ArticleDA 232


2. Notice 3001



Box 31-enter the normal trade description of the goods sufficiently precise to enableimmediate and unambiguous identification to be made.




AI Statement (see Appendix C9);- (authorisation holder)name and address of the person who will be using the goods

or is responsible for arranging for the goods to be used on their behalf, if other thannamed in box 8 as a GEN21 AI Statement (see Appendix C9);


- how long the goods in box 31 will be used and the intended date of re-export as aGEN28 AI Statement (see Appendix C9)




Box 54-See Notice 199 and completion notes in Tariff Volume 3, Part 3.1







Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459



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9.3 If the goods stated in box 31 are required to be used for longer than the periodidentified in box 44, contact the office at note 8. The maximum period goods may remainfor use under TA is 24 months





53 00 D22

1.Goods Covered Temporary Admission using an authorization by declaration for replacement means ofproduction made temporarily available to a customer by supplier or repairer, pendingdelivery or repair of familiar goods. Relief from customs duties and import VAT claimedunder commission delegated regulation (EU) 2015/2446, commission implementingregulation (EU) 2015/2447 Article DA 235.


2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D ason completion appropriateee Volume 3, Part 3 (Imports).





M60 9HL as a SPOFF statement (see Appendix C9);- the purpose of the importation and the place the replacement means of production

are to be used as a GEN30 AI Statement (see Appendix C9);- (authorisation holder) name and address of the person who will be using the

replacement means of production or is responsible for arranging it to be used ontheir behalf, if other than named in box 8 as a GEN21 AI Statement (see AppendixC9);

- the name and address of the person who will use the replacement means ofproduction if other than the authorisation holder as a GEN27 AI Statement (seeAppendix C9);

- how long the replacement means of production in box 31 will be used (see note 9.3)as a GEN28 AI Statement (see Appendix C9)

- enter the appropriate licence identifier see Appendix C11- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered




4. Additional documents required AC




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Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459




9.3 If the replacement means of production stated in box 31 are required to be used forlonger than the period identified in box 44, contact the office at note 8. The maximumperiod goods may remain for use under TA is 6 months. In exceptional circumstances thisperiod may be extended within reasonable limits, full details of why an extension isrequired must be sent to the office at note 8.



53 00 D23

1.Goods Covered Temporary Admission using an authorization by declaration for goods for exhibition oruse at any event. Goods are eligible provided the event is not:

- purely organised for commercial sale of the imported goods; or- organised for private purposes in shops or businesses with a view to their sale.

Relief from customs duties and import VAT claimed under commission delegatedregulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 ArticleDA 234(1)


2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D ason completion appropriate, see Tariff Volume 3, Part 3 (Imports).





M60 9HL as a SPOFF statement (see Appendix C9);- the place the goods are to be exhibited or used and the intended date for re-export

as a GEN33 AI Statement (see Appendix C9);- (authorisation holder) name and address of the person who will be exhibiting / using

the goods or is responsible for arranging for the goods to be exhibited or used ontheir behalf, if other than named in box 8 as a GEN21 AI Statement(see AppendixC9);


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Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459


9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions for TemporaryAdmission laid down in Regulation 950/2015 and commission delegated regulation (EU)2015/2446, commission implementing regulation (EU) 2015/2447are met.


9.3 If the goods stated in box 31 will be exhibited or used for longer than the periodidentified in box 44, contact the office at note 8. The maximum period goods may beexhibited or used at an event under TA is 24 months.


9.5 If the goods are sold at the event and will remain in the EU, a diversion entry must bemade using CPC 40 53 F41. A copy of the sales invoice must be sent to the office at note 8.




53 00 D24

1.Goods Covered Temporary Admission using a authorization by declaration for goods for approval (liableto customs duties and import VAT) that cannot be imported as samples, which theconsignor wishes to sell and the consignee may decide to purchase after inspection.

Relief from claimed in accordance with commission delegated regulation (EU) 2015/2446,commission implementing regulation (EU) 2015/2447 Article DA 234 (2)

If the goods are liable to import VAT only see CPC 53 00 009

2. Notice 3001



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3. Specific Fields in the declaration/notes Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D, ason completion appropriate Tariff Volume 3, Part 3 (Imports).

Box 8 - the full name and address of the person to whom the goods are to be delivered.Note: agents should not be shown as the consignee.

Box 31-the description of the goods (sufficiently precise to enable immediate andunambiguous identification to be made) and how they are identified such as manufacturesmarks, serial numbers, illustrations or technical descriptions.

Box 33 - insert the appropriate Commodity code for the goods described in Box 31 (theseare listed in Volume 2 of the Tariff), further information about classifying the goods isavailable in Notice 600 - Classifying your imports or exports.


M60 9HL as a SPOFF statement (see Appendix C9);- the address and contact details where the goods are to be inspected if other than

identified in box 8, as a GEN30 AI statement (see Appendix C9);- name and address of the prospective buyer of the goods stated in box 31 if other

than stated in box 8 as a GEN26 AI Statement (see Appendix C9);- enter the appropriate licence identifier where applicable, see Appendix C11- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered










Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459


9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions for TemporaryAdmission laid down in Council Regulation 2913/92 and commission delegated regulation(EU) 2015/2446, commission implementing regulation (EU) 2015/2447are met.


9.3 If the prospective buyer identified on the entry does not purchase after inspection ordoes purchase but will re-export the goods from the EU, a re-export declaration must bemade within 6 months of the entry to TA. If a longer period is required contact the officeat note 8, an extension within reasonable limits may be considered but only in exceptionalcircumstances. When goods are re-exported from the EU a declaration using CPC 31 53000 must be made.

9.4 If the prospective buyer identified on the entry:- purchases the goods and the goods will remain in the EU, a diversion entry using CPC

40 53 F41 must be made to pay the customs charges due, a copy of the sales invoicemust also be attached to the diversion entry.

- purchases the goods but the goods will not remain in the EU, liability to customscharges releived will be discharged provided the goods are re-exported from the EUusing CPC 31 53 000, this should be completed within 30 days of sale;


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- does not purchase the goods, they should re-export from the EU using CPC 31 53000. Evidence of disposal must be sent to the office at note 8.

9.5 Records concerning import, use and disposal of the goods are required to be kept bythe authorisation holder for 4 years after disposal of the goods.

53 00 D25

1.Goods Covered Temporary Admission using a TA authorization by declaration for Works of art, collectorsitems and antiques imported for the exhibition with a view to possible sale. Eligible goodsare defined in Annex X1 of Directive 2006/112 (see Notice 3001)

Relief from customs duties and import VAT claimed in accordance with commissiondelegated regulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 Article DA 234 (3) (a)

For eligible goods liable to Import VAT only see CPC 53 00 003

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or C ason completion appropriate Tariff Volume 3, Part 3 (Imports).




Box 44 enter:- National Temporary Admission Seat (NTAS), Ralli Quays, 3 Stanley Street, Salford

M60 9HL as a SPOFF statement (see Appendix C9)- details of when and where the goods will be exhibited as a GEN34 AI Statement (see

Appendix C9);- (authorisation holder) the name and address of the person who will exhibit the

goods or is responsible for arranging for the goods to be exhibited on their behalf, ifother than named in box 8 as a GEN21 AI Statement (see Appendix C9);

- details of the person exhibiting the goods stated in box 31 if other than theauthorisation holder as a GEN27 AI Statement (see Appendix C9)

- how long the goods in box 31 will be exhibited and the intended date of re-export asGEN28 AI Statement (see Appendix C9)







6. Additional information




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Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459


9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions for TemporaryAdmission laid down in Council Regulation 2913/92 and commission delegated regulation(EU) 2015/2446, commission implementing regulation (EU) 2015/2447 are met.


9.3 If the goods stated in box 31 will be exhibited for longer than the period identified inbox 44, contact the office at note 8. The maximum period goods can be exhibited underTA is 24 months.

9.4 If the goods are sold and will remain in the EU, a diversion entry should be completedwithin 30 days of sale using CPC 40 53 F41. A copy of the sales invoice must be sent to theoffice at note 8.

9.5 If the goods are not sold they must re-exported from the EU using CPC 31 53 000when the exhibition has ended.



9.8 Records concerning import, use and disposal of the goods entered are required to bekept for 4 years after disposal of the goods.

53 00 D26

1.Goods Covered Temporary Admission using an authorisation for declaration for goods other than newlymanufactured ones imported with a view to their sale by auction.

Relief from customs duties and import VAT claimed under commission delegatedregulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 ArticleDA 234(3)(b)

For eligible goods liable to Import VAT only see CPC 53 00 003

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D ason completion appropriateee Tariff Volume 3, Part 3 (Imports).




Box 44 – enter:- National Temporary Admission Seat (NTAS), Ralli Quays, 3 Stanley Street, Salford

M60 9HL as a SPOFF statement (see Appendix C9)- (authorisation holder) the name and address of the person auctioning the goods or

is responsible for arranging for the goods to be auctioned on their behalf, if otherthan named in box 8 as a GEN21 AI Statement (see Appendix C9);

- when and where the goods are to be auctioned as a GEN34 AI Statement(seeAppendix C9);


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- name and address of the person auctioning the goods stated in box 31 if other thanthe authorisation holder as a GEN27 AI Statement (see Appendix C9).

- the intended date of re-export as a GEN28 AI Statement (see Appendix C9)- enter the appropriate licence identifier where applicable, see Appendix C11- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered










Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459


9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions for TemporaryAdmission laid down in Council Regulation 950/2013 and commission delegatedregulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 aremet.


9.3 If the goods stated in box 31 will need to be retained for longer than the periodidentified in box 44, contact the office at note 8. The maximum period goods may beretained for auction under TA is 24 months.

9.4 If the goods are sold and will remain in the EU, a diversion entry must be made usingCPC 40 53 F41. A copy of the sales invoice must be sent to the office at note 8.

9.5 If the goods are not sold at auction and will not be entered for further auction theyshould be re-exported from the EU when the auction has ended using CPC 31 53 000.



9.8 Records concerning import, use and disposal of the goods are required to be kept for 4years after disposal of the goods.

53 00 D27

1.Goods Covered Temporary Admission using an authorization by declaration for spare parts, accessoriesand equipment for use in the repair, maintenance, overhaul, adjustments or preservationof goods held under TA.

Relief from customs duties and import VAT under commission delegated regulation (EU)2015/2446, commission implementing regulation (EU) 2015/2447 Article DA 235

For eligible goods liable to import VAT CPC 53 00 003

2. Notice 3001



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3. Specific Fields in the declaration/notes Box 1 - in the first sub-division enter code ‘IM’, in the second sub-division enter A or D ason completion appropriateee Tariff Volume 3, Part 3 (Imports).


Box 31- the normal trade description of the goods sufficiently precise to enableimmediate and unambiguous identification to be made.


Box 44 -enter:- National Temporary Admission Seat (NTAS), Ralli Quays, 3 Stanley Street, Salford


stated in box 31 for use in the repair maintenance, overhaul adjustments orpreservation of goods held under TA or the person is responsible for arranging useon their behalf, if other than named in box 8 as a GEN21 AI Statement (seeAppendix C9);

- identify when and where the goods will be used as a GEN30 AI Statement (seeAppendix C9)

- provide details of the entry declaration for the goods entered to TA on which thegoods identified in box 31 are to be used as a GEN35 AI statement (see AppendixC9)

- appropriate licence identifier where applicable, -see Appendix C11- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered








Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459



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9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions for TemporaryAdmission laid down in Council Regulation 950/2013 and Commission delegatedregulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 aremet.


9.3 The period of relief will be for the time the goods are required to be used to repair,maintain, overhaul, adjustment or preserve goods already held under TA

9.4 The good should be re-exported from the EU when the repair, maintenance, overhauladjustments or preservation operations have been completed using CPC 31 53 000 or atthe latest when the TA goods on which they have been used are re-exported.




53 00 D28

1. Goods Covered Temporary Admission using an authorization by declaration for goods liable to customsduties and import VAT. Relief claimed under commission delegated regulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 Article DA 236(b) for:

- any goods that are not listed at 1.1 below; or- goods that are listed at 1.1 do not comply with conditions normally attached to the

relief available, provided they are less than €10000 in value, for use in the UK andintended to be re-exported

1.1 For goods liable to import VAT only see CPC 53 00 010- TA –conditions normally attached to the following goods and uses are identified

under the following CPCs;- 53 00 D01– Non EU pallets- 53 00 D02 – Non EU containers- 53 00 D03 - Non EU motor vehicles, civil aircraft or sea going vessels for private or

commercial transport use- 53 00 D04 – Goods for sports purposes- 53 00 D05 - Welfare material for seafarers- 53 00 D06 – Disaster relief material- 53 00 D07 – Medical, surgical and laboratory equipment- 53 00 D08 - Animals owned by a person established outside the EC- 53 00 D09 – Goods for use in frontier zones- 53 00 D10 – Sound, image or data carrying media- 53 00 D11 - Publicity material- 53 00 D12 - Professional equipment- 53 00 D13 - Pedagogic (educational material and scientific equipment)- 53 00 D15 - Packing empty- 53 00 D16 - Moulds, dies blocks, drawings, sketches, measuring, checking and testing

equipment and other similar articles- 53 00 D17 – Special tools and instruments- 53 00 D18 – Goods subject to tests ,experiments or demonstrations- 53 00 D20 – Goods used for tests, experiments or demonstrations- 53 00 D19 – Goods subject to satisfactory acceptance tests in connection with a sales

contract- 53 00 D21 – Samples- 53 00 D22 - Replacement means of production- 53 00 D23 – Goods to be exhibited or used at a public event- 53 00 D24 – Goods for approval- 53 00 D25 - Works of art, collectors items and antiques for exhibition with a view to

a sale- 53 00 D26 – Second hand goods for sale by auction



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- 53 00 D27 – Spare parts ,accessories and equipment

2. Notice 3001







AI statement (see Appendix C9);- (authorisation holder)name and address of the person who will be using the goods

or is responsible for arranging for the goods to be used on their behalf, if other thannamed in box 8 as a GEN21 AI statement(see Appendix C9)


- identify what condition(s) and / or requirements of the available TA relief (statingwhere possible the most relevant TA relief CPC listed in 1.1) - are not met as a GEN36AI statement (see Appendix C9);

- how long the goods in box 31 will be used as a GEN28 AI statement(see AppendixC9);

- where applicable enter the appropriate licence identifier where applicable, , seeAppendix C11.


using an authorization by declaration- Details of the guarantee reference number as an AI statement - GRNTR







8. Post Clearance Action Enquiries must be forwarded to:


Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459



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9.3 Goods on which relief is claimed under commission delegated regulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447

Article 578 (b) may remain in the EU for the time they are required to be used subject to amaximum of 2 years.



53 00 D29

1. Goods Covered Temporary Admission using a authorization by declaration for goods liable to customsduties and import VAT. Relief claimed under commission delegated regulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 Article DA 236 (a) for:

- any goods that are not listed in the TA relief’s at 1.1 below; or- goods that are listed at 1.1 but do not comply with conditions normally attached to

the relief available provided they are imported:- for use in the UK, andintended to be re-exported

- occasionally and for a period not exceeding 3 months

For goods liable to import VAT only see CPC 53 00 010

1.1 TA conditions normally attached to the following goods and uses are identified underthe following CPCs;

- 53 00 D01 – non-EU Pallets- 53 00 D02 – non EU containers- 53 00 D03 – non EU motor vehiciles, civil aircraft or sea going vessels for private or

commercial transport use- 53 00 D04 –Personal Effects/Goods for sports purposes- 53 00 D05 -Welfare material for seafarers- 53 00 D06 –Disaster relief material- 53 00 D07 –Medical, surgical and laboratory equipment- 53 00 D08-Animals owned by a person established outside the EC- 53 00 D09 –Goods for use in frontier zones- 53 00 D10 –Sound, image or data carrying media- 53 00 D11-publicity material- 53 00 D12-Professional equipment- 53 00 D13-Pedagogic (educational material and scientific equipment)- 53 00 D15-Packing empty- 53 00 D16-Moulds, dies blocks, drawings, sketches, measuring, checking and testing

equipment and other similar articles- 53 00 D17 –Special tools and instruments- 53 00 D18–goods subject to tests ,experiments or demonstrations- 53 00 D20 –Goods used for tests, experiments or demonstrations- 53 00 D19 –Goods subject to satisfactory acceptance tests in connection with a sales

contract- 53 00 D21 – Samples- 53 00 D22 - Replacement means of production- 53 00 D23 Goods to be exhibited or used at a public event- 53 00 D24 –Goods for approval- 53 00 D25- Works of art, collectors items and antiques for exhibition with a view to

sale- 53 00 D26 –second hand goods for sale by auction



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- 53 00 D27 –Spare parts, accessories and equipment

and TA under commission delegated regulation (EU) 2015/2446, commissionimplementing regulation (EU) 2015/2447 Article 558-562 concerning temporaryimportation of means of transport for private or commercial use. For eligible goods liableto import VAT only see CPC 53 00 003.

2. Notice 3001







statement (see Appendix C9);- (authorisation holder) name and address of the person who will be using the goods

or is responsible for arranging for the goods to be used on their behalf, if other thannamed in box 8 as a GEN21 AI statement (see Appendix C9)


- identify what condition(s) and / or requirements of the available TA reliefs– (statingwhere possible the most relevant TA relief CPC listed in 1.1) are not met as a GEN36AI statement (see Appendix C9);

- how long the goods in box 31 will be used as a GEN28 AI statement(see AppendixC9);

- appropriate licence identifier where applicable, –see Appendix C11- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered



Box 14-See Notice 199 and completion notices in Tariff Volume 3, Part 3 Imports




7. VAT See note 5 No VAT certificate will be issued

8. Post Clearance Action Enquiries must be forwarded to:


Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459



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9.3 Goods on which relief is claimed under commission delegated regulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447

Article 578 (a) must be re-exported from the EU within 3 months of import, this periodcannot be extended.



53 00 D51

Note: This CPC may ONLY BE USED where a TA Full, or authorization involving more than one Member State is held

1.Goods Covered Non Union goods entered for Temporary Admission with Partial relief from customs dutyclaimed under Council Regulation (EEC) No 950/2013 Articles 252. The type of goods anduses to be made of them under Temporary Admission will be stated in the TAauthorisation held.

2.Notice 3001

3. Specific Fields in the declaration/notes Box 1 in the first sub-division enter code ‘IM’, in the second sub-division (see Tariff Volumeon completion 3, Part 3 (Imports) enter

- (for full declarations) A, or D as appropriate,- Where TA authorisation includes use of CFSP enter Y or Z as appropriate


Box 31-the description of the goodshould correspond to the description stated in the TAauthorisation.


Box 44 - enter:- Document Code N990 (do not enter a document status code)- the TA relief authorisation number held in the LCO scheme format i.e. TA/4 digit LCO

Office/3 digit LCO reference/2 digit LCO year (see Appendix C11)- the name and address of the supervising office responsible for the TA authorisation

as a SPOFF statement (see Appendix C9).- Enter the appropriate licence details where applicable see Appendix C11- Details of the guarantee reference number as an AI statement - GRNTR

Box 54-See Notice 199 and completion notices in Tariff Volume 3, Part 3 Import.)

4. Additional documents required import licences/ certificates/ permits where appropriate



7. VAT Import VAT must be paid on importation at the rate appropriate to the goods.

8. Post Clearance Action Enquiries must be addressed to the supervising office:

office identified in the TA authorisation



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9. Notes 9.1 Use of this CPC is a declaration by the authorisation holder that the conditions forTemporary Admission laid down in Council Regulation 950/2013 and commissiondelegated regulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 are met. Anyone who gives untrue information about goods declared under thesearrangements may be liable to penalties under the Finance Act 2003


9.3 3% of the duty will be due every month or fraction of a month that the goods remainin the EU

53 51 000

Note: This CPC may ONLY BE USED where a TA Full, authorisation or authorisation involving more than one member state is held

1. Goods Covered IP goods liable to customs duties and import VAT being declared for relief underTemporary Admission (TA)

Note: If a TA relief authorisation by declaration is to be used see CPC 53 51 002

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 in the first sub-division enter ‘IM’. In the second sub-division (see Volume 3, Part 3on completion (Imports):

- (Full declaration) enter ‘A’ or ‘D’ as appropriate;- (where TA authorisation includes use of CFSP) – enter C, F, Y or Z as appropriate.


Box 31-the description of the goods, this should correspond to the description stated inthe TA authorisation

Box 33- enter the Commodity codes(s) for the goods described in box 31(see Volume 2 ofthe Tariff), further information about classifying goods is available in Notice 600 -Classifying your imports or exports).

Box 40 (previous document) – identify the previous IPR Suspension entry by entering ‘z/zzz/’ (followed by date of the entry to IPR in the format yymmdd)/(followed by the IPRC88 entry number)

Box 44 (additional information) enter:- document code N990 (do not enter a document status code)- the TA authorisation number held in the LCO scheme format i.e. TA/4 digit LCO

Office/3 digit LCO reference/2 digit LCO year (see Appendix C11)- Where security is required for the TA claimed enter document codes 9AID and 9AIV

and status code UP; where no security is required enter document codes 9AID and9AIV and status code JP (see note 5)

- the name and address of the supervising office responsible for the TA authorisationas a SPOFF statement (see Appendix C9).

- enter the appropriate licence identifier where applicable, see Appendix C11- Details of the guarantee reference number as an AI statement—GRNTR

Box 54 – see Notice 199 and Volume 3, Part 3, Section 3


5. Security required Security is required for all TA except where relief is claimed under commission delegatedregulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447


or medical institution.


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- Article DA 228(b) – packings imported empty

This should be identified in the TA authorisation held

Where required, security to cover duty and /or import VAT must be by cash deposit orguarantee. In Box 47 enter MP code N, P, Q, S, T, U or V as appropriate. (See note for Box47e in Volume 3, Part 3.1)




9. Notes 9.1 Use of this CPC is a declaration by the authorisation holder that the conditions forTemporary Admission laid down in Council Regulation 2913/92 and CommissionRegulation 2454/93 are met. Anyone who gives untrue information about goodsimported under these arrangements may be liable to penalties under the Finance Act2003


53 51 001

Note: This CPC may ONLY BE USED where a TA Full, authorization or authorization involving more than one member state is held

1. Goods Covered IP goods liable to import VAT only being declared for relief under Temporary Admission

Note: If a TA relief authorisation by declaration is to be used see CPC 53 51 003

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 in the first sub-division enter ‘IM’. In the second sub-division (see Volume 3, Part 3on completion (Imports):




Box 33- enter the Commodity codes(s) for the goods described in box 31(see Volume 2 ofthe Tariff), further information about classifying goods is available in Notice 600 -Classifying your imports or exports).

Box 40 (previous document) – identify the previous IPR suspension entry by entering ‘z/zzz/’ (followed by date of the entry to IPR in the format yymmdd)/(followed by the IPRC88 entry number)

Box 44 (additional information) enter:- document code N990 (do not enter a document status code)- the TA authorisation number held in the LCO scheme format i.e. TA/4 digit LCO

Office/3 digit LCO reference/2 digit LCO year (see Appendix C11)- Where security is required for the TA claimed enter document codes 9AID and 9AIV

and status code UP; where no security is required enter document codes 9AID and9AIV and status code JP (see note 5)


- enter the appropriate licence identifier where applicable, see Appendix C11- Details of the guarantee reference number as an AI statement - GRNTR

Box 54 – see Notice 199 and Volume 3, Part 3, Section 3, Imports


5. Security required Security is required for all TA relief except where relief is claimed under CommissionRegulation (EEC) No 2454/93:

- Article DA 221 –Disaster relief material intended for State approved bodies



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- Article DA 222 –Medical, surgical and laboratory equipment intended for a hospitalor medical institution.

- Article DA 228(b) – packings imported empty

This should be identified in the TA authorisation held in Box 47 enter MP code N, P, Q, S, T,U, V as appropriate. (See note for Box 47e in Volume 3, Part 3.1)




9. Notes 9.1 Use of this CPC is a declaration by the authorisation holder that the conditions forTemporary Admission laid down in Council Regulation 950/2013 and commissiondelegated regulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 are met. Anyone who gives untrue information about goods imported under thesearrangements may be liable to penalties under the Finance Act 2003


53 51 002

1. Goods Covered IP goods liable to customs duties and import VAT, being declared to Temporary Admissionusing a TA authorisation by declaration

Relief is claimed in accordance with commission delegated regulation (EU) 2015/2446,commission implementing regulation (EU) 2015/2447, under the Article stated for thecorresponding TA relief authorisation by declaration CPC’s identified for duty and importVAT:

53 00 D04 – Travellers personal effects/ goods for sports purposes (Article DA 219)





53 00 D09 - frontier zones (Article DA 224 (a) & (b))

53 00 D10 – sound, image or data carrying material (Article 225a)

53 00 D11 – publicity material (Article 225b)

53 00 D12– professional equipment (Article DA 226)



53 00 D18– goods subject to tests/ experiments/ demonstrations (Article DA 231A and B)

53 00 D20– goods used to carry out tests/experiments/ demonstrations (Article 231c)



53 00 D25 - works of art, collectors items and antiques for exhibition with a view to sale(Article DA 234(3)(a))

53 00 D26 - goods other than newly manufactured ones imported with a view to their saleby auction (Article DA 234(3)(b))

53 00 D27 - spare parts, accessories and equipment for use in the repair and maintenance,including overhauladjustments and preservation of goods held under TA relief (Article DA235)

53 00 D28/ 53 00 D29 - Article DA 236 (b) applicable and goods less than €10000 in valueor Article DA 236(a) applicable and goods imported occasionally and for a period notexceeding 3 months

2. Notice 3001


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3. Specific Fields in the declaration/notes See completion note 3 for the corresponding TA relief CPC identified in note 1 for dutyon completion and VAT in addition to these requirements:

Box 40 (previous document) – identify the previous IPR suspension entry by entering ‘z/zzz/’ (followed by date of the entry to IPR in the format yymmdd)/(followed by the IP C88entry number)

Box 44: Where security is required for the TA relief claimed enter document codes 9AIDand 9AIV and status code UP; where no security is required enter document codes 9AIDand 9AIV and status code JP (See note 5)

In addition in box 44 state ‘Commission Regulation (EEC) No 2454/93’ and the Articleunder which TA relief is claimed as a GEN29 AI statement (see Appendix C9).



4. Additional documents required If an application is being made for a TA authorisation by declaration involving more thanone member state


- ‘Article DA 221’ - Disaster relief material intended for State approved bodies- ‘Article DA 222’ - Medical, surgical and laboratory equipment intended for a hospital

or medical institution- ‘Article DA 228(b)’ - packings imported empty.

In box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line (see note for Box47e in Volume 3, Part 3.1)

6. Additional information See note 6 for the corresponding TA relief CPC identified in note 1

7. VAT See note 7 for the corresponding TA CPC relief identified in note 1



Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459


9. Notes See note 9 for the corresponding TA CPC identified in note 1



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53 51 003

1. Goods Covered IP goods liable to import VAT only, being declared to Temporary Admission using a TAauthorisation by declaration

Relief is claimed in accordance with commission delegated regulation (EU) 2015/2446,commission implementing regulation (EU) 2015/2447, under the Article stated for thecorresponding TA relief authorisation CPC’s identified for duty and import VAT:

53 00 D04 – travellers personal effects/ goods for sports purposes (Article DA 219)





53 00 D09 - frontier zones (Article DA 224(a) and (b))

53 00 D10 – sound, image or data carrying material (Article DA 225(a))

53 00 D11 – publicity material (Article 225(b))

53 00 D12– professional equipment (Article DA 226)



53 00 D18– goods subject to tests/ experiments/ demonstrations (Article DA 231A and B)

53 00 D20 – goods used to carry out tests/experiments/ demonstrations (Article DA 231C)



53 00 D25 - works of art, collectors items and antiques for exhibition with a view to sale(Article DA 234(3)(a))


53 00 D27 - spare parts, accessories and equipment for use in the repair and maintenance,including overhaul adjustments and preservation of goods held under TA relief (Article DA235)

53 00 D28/ 53 00 D29 - Article DA 236(b) applicable and goods less than €10000 in valueor Article DA 236(a) applicable and goods imported occasionally and for a period notexceeding 3 months

2. Notice 3001

3. Specific Fields in the declaration/notes See completion note 3 for the corresponding TA relief CPC identified in note 1 for dutyon completion and VAT. In addition to these requirements:

Box 40 (previous document) – identify the previous IPR suspension entry by entering ‘z/zzz/’ (followed by date of the entry to IPR in the format yymmdd)/(followed by the IP C88entry number)

Box 44: Where security is required for the TA relief claimed enter document codes 9AIDand 9AIV and status code UP; where no security is required enter document codes 9AIDand 9AIV and status code JP (see note 5)

In addition in box 44 state ‘commission delegated regulation (EU) 2015/2446, commissionimplementing regulation (EU) 2015/2447’ and the Article under which TA relief is claimedas a GEN29 AI statement (see Appendix C9)



4. Additional documents required If an application is being made for a TA authorisation by declaration involving more thanone member state.





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- ‘Article DA 228(b)’ - packings imported empty.

In box 47 enter MP code N, P, Q, S, T, U, V as appropriate for each tax line. (see note forBox 47e in Volume 3, Part 3.1)


7. VAT See note 7 for the corresponding TA CPC identified in note 1



Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459


9. Notes See note 9 for the corresponding TA relief CPC identified in note 1

53 51 D51Note: This CPC may ONLY BE USED where a TA Full, authorisation or authorisation involving more than one member state is held

1. Goods Covered IP goods now being declared for relief under Temporary Admission using a TAFull,authorization involving more than one member state for Partial relief (Relief fromcustoms duty claimed in accordance with Council Regulation (EEC) No 2913/92 Articles142 and 143)

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1 in the first sub-division enter code ‘IM’. In the second sub-division (see Volume 3,on completion Part 3 (Imports):

- (for Full declaration) enter ‘A’ or ‘D’ as appropriate;- (where TA authorisation includes use of CFSP) enter C, F, Y or Z as appropriate.




Box 40 (previous document) – identify the previous IPR suspension entry by entering ‘z/zzz/’ (followed by date of the entry to IPR in the format yymmdd)/(followed by the IPRC88 entry number)

Box 44 - (additional information) enter:- document code N990 (do not enter a document status code)- the TA authorisation number held in the LCO scheme format i.e. TA/4 digit LCO


as a SPOFF statement (see Appendix C9).- licence identifier where applicable, see appendix C11- Details of the guarantee reference number as an AI statement - GRNTR

Box 54 – See Notice 199 and completion notes in Tariff Volume 3, Part 3 Imports

4. Additional documents required – import licences/ certificates/ permits where appropriate





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7. VAT Import VAT must be paid at the rate appropriate to the goods


9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions for TemporaryAdmission laid down in Council Regulation 950/2013 and commission delegatedregulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 aremet. Anyone who gives untrue information about goods imported under thesearrangements may be liable to penalties under the Finance Act 2003


9.3 3% of the duty will be due every month or fraction of a month that the goods remainin the EU.

53 53 000This CPC may ONLY BE USED where a TA Full authorization or authorization involving more than one member state is held

1. Goods Covered Goods held under Temporary Admission relief being moved to a TA relief fullauthorization if authorization involving more than one member state TA reliefauthorisation holder.

2. Notice 3001






Box 40 (previous document) – identify the previous Temporary Admission entry byentering ‘z/zzz/’ (followed by date of that entry to TA in the format yymmdd)/(followed bythe TA C88 entry number)

Box 44 - (additional information) enter:- document code N990 (do not enter a document status code)- the TA relief authorisation number held in the LCO scheme format i.e. TA/4 digit LCO


as a SPOFF statement (see Appendix C9).- Where security is required for the TA relief claimed enter document codes 9AID and

9AIV and status code UP; where no security is required enter document codes 9AIDand 9AIV and status code JP (See note 5)

- state the date and the entry declaration number when the goods were first enteredto TA as a GEN37 AI Statement (see Appendix C9);

- state ‘Commission Regulation (EEC) No 2454/93’ and the Article under which TArelief is claimed as a GEN29 AI statement(see Appendix C9);

- enter the appropriate licence identifier where applicable, see Appendix C11- Details of the guarantee reference number as an AI statement - GRNTR

Box 54 – see Notice 199 and Volume 3, Part 3, Section 3, of the tariff






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In box 47 enter MP code N, P, Q, S, T, U, V as appropriate (see note for Box 47e in Volume3, Part 3.1)



8. Post Clearance Action Enquiries must be addressed to the supervising office whose address is in Box 44



9.3 Agents must have prior written approval from the authorisation holder to enter goodsto TA relief on behalf of the holder. Agents must also ensure details of the entry are givento the authorisation holder.

53 53 001

This CPC may ONLY BE USED where a Full, TA authorisation is held or an authorization involving more than one member state

1. Goods Covered Goods held under Temporary Admission liable to import VAT only being moved to a TAfull authorisation holder or an authorization involving more than one member state.

2.Notice 3001





Box 33- enter the Commodity codes(s) for the goods described in box 31 (see Volume 2 ofthe Tariff), further information about classifying goods is available in Notice 600 -Classifying your imports or exports).


Box 44 -.(additional information) enter:- document code N990 (do not enter a document status code)- the TA relief authorisation number held in the LCO scheme format i.e. TA/4 digit LCO


as a SPOFF statement (see Appendix C9).- Where security is required for the TA relief claimed enter document codes 9AID and

9AIV and status code UP; where no security is required enter document codes 9AID- Details of the guarantee reference number as an AI statement - GRNTR

Box 54 –see Notice 199 and Tariff Volume 3 (Imports)






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9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions for TemporaryAdmission laid down in Council Regulation 2913/92 and commission delegated regulation(EU) 2015/2446, commission implementing regulation (EU) 2015/2447 are met. Anyonewho gives untrue information about goods imported under these arrangements may beliable to penalties under the Finance Act 2003

53 53 002

1.Goods Covered Goods held under Temporary Admission liable to customs duties and import VAT, beingtransferred to a TA relief authorisation by declaration holder.

Relief is claimed in accordance with commission delegated regulation (EU) 2015/2446,commission implementing regulation (EU) 2015/2447, under the Article stated for thecorresponding TA relief simplified authorisation CPC’s identified for duty and VAT:

53 00 D04 – Travellers personal effects/ goods for sports purposes (Article DA 219)




53 00 D08 - animals (Article 223)

53 00 D09 - frontier zones (Article DA 224(a) & (b))

53 00 D10 – sound, image or data carrying material (Article DA 225(a))

53 00 D11 – publicity material (Article 225(b))



53 00 D15 – packings (empty) (Article DA 228(b))

53 00 D18 – goods subject to tests/experiments/demonstrations (Article DA 231 A & B)




53 00 D25 - works of art, collectors items and antiques imported for exhibition with a viewto sale (Article DA 234(3)(a))


53 00 D27 - spare parts, accessories and equipment for use in the repair and maintenance,including overhaul adjustments and preservation of goods held under TA relief (Article DA235)

53 00 D28 - Article DA 236(b) applicable and goods less than €10000 in value

53 00 D29 - Article DA 236(a) applicable and goods imported occasionally and for a periodnot exceeding 3 months

2. Notice 3001



Box 44: Where security is required for the TA relief claimed – document codes 9AID and9AIV and status code UP; where no security is required (for the TA relief claimed)document codes 9AID and 9AIV and status code JP (See note 5)


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In addition in box 44 state ‘Commission Regulation (EEC) No 2454/93’ and the Articleunder which TA relief is claimed as a GEN29 AI statement (see Appendix C9).






or medical institution.- ‘Article DA 228(b)’ - packings imported empty.

In box 47 enter MP code N, P, Q, S, T, U, V as appropriate (see note for Box 47e in Volume3, Part 3.1)


7. VAT See note 7 for the corresponding TA relief CPC identified in note 1



Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459



53 53 003

1. Goods Covered Goods held under Temporary Admission liable to import VAT only being transferred undera TA by authorisation by declaration

Relief is claimed in accordance with Commission Regulation 2446/2015 and 2447/2015,under the Article stated for the corresponding TA relief simplified authorisation CPC’sidentified for duty and VAT:

53 00 D04 – travellers personal effects/goods for sports purposes (Article DA 219)





53 00 D09 - frontier zones (Article DA 224 (a) & (b))

53 00 D10 – sound, image or data carrying material (Article DA 225a)

53 00 D11 – publicity material (Article DA 225b)




53 00 D18 – goods subject to tests/experiments/demonstrations (Article DA 231 A & B)



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53 00 D23—goods for exhibition or use at events (Article DA 234)

53 00 D25 - works of art, collectors items and antiques for exhibition with a view to sale(Article DA 234 (3)(a))

53 00 D26 - goods other than newly manufactured ones imported with a view to their saleby auction (Article DA 234 (3)(b))

53 00 D27 - spare parts, accessories and equipment for use in the repair and maintenance,including overhaul adjustments or preservation of goods held under TA relief (Article DA235)

53 00 D28 - Article DA 236 (b) applicable and goods less than €10000 in value

53 00 D29 - Article DA 236 (a) applicable and goods imported occasionally and for aperiod not exceeding 3 months

2. Notice 3001



Box 44: Where security is required for the TA relief claimed enter document code 9AIV andstatus code UP; where no security is required enter 9AIV and status code JP. (See note 5)

In addition in box 44 state ‘Commission Regulation (EEC) No 2454/93’ and the Articleunder which TA relief is claimed as a GEN29 AI statement (see Appendix C9)

4. Additional documents required - Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered










Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459




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53 53 D51Note: This CPC may ONLY BE USED where a TA Full, authorization or authorization involving more than one member state is held

1. Goods Covered Goods held under Temporary Admission with partial relief being moved to another TApartial relief authorisation holder. Relief from customs duty claimed in accordance withCouncil Regulation (EEC) No 950/2013 Articles 252

2. Notice 3001


- (for Full declaration) enter ‘A’ or ‘D’ as appropriate;- (where TA authorisation includes use of CFSP) – enter C, F, Y or Z as appropriate.





Box 44 – (additional information) enter:- document code N990 (do not enter a document status code)- the TA relief authorisation number held in the LCO scheme format i.e. TA/4 digit LCO


as a SPOFF statement (see Appendix C9).- Appropriate licence identifier where applicable, from Appendix C11- Details of the guarantee reference number as an AI statement—GRNTR





7. VAT —




9.3 3% of the duty will be due every month or fraction of a month that the goods remainin the EC

53 71 000


1. Goods Covered Goods liable to customs duties and import VAT removed from a Customs warehouse forentry to Temporary Admission.



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2. Notice 3001


- (for Full declarations) enter ‘A’ or ‘D’ as appropriate;- (where TA authorisation includes use of CFSP) – enter C, F, Y or Z as appropriate.




Box 40 (previous document) – identify the previous Customs Warehouse entry by entering‘z/zzz/’ (followed by date of that entry to CW in the format yymmdd)/(followed by the CWC88 entry number)

Box 44 (additional information) –- document code N990 (do not enter a document status code);- Document code C600- Do not enter a document status code- Where security is required for the TA relief claimed enter document code 9AIV and

status code UP; where no security is required enter 9AIV and status code JP (Seenote 5)

- the TA relief authorisation number held in the LCO scheme format i.e. TA/4 digit LCOOffice/3 digit LCO reference/2 digit LCO year (see Appendix C11)


- state ‘Commission Regulation (EEC) No 2454/93’ and the Article under which TA isclaimed as a GEN29 AI statement(see Appendix C9);


Box 54 –see Notice 199 and Volume 3, Part 3, Section 3.1 of the tariff









9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions for TemporaryAdmission laid down in Council Regulation 2913/92 and commission delegated regulation(EU) 2015/2446, commission implementing regulation (EU) 2015/2447are met. Anyonewho gives untrue information about goods declared under these arrangements may beliable to penalties under the Finance Act 2003



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53 71 001


1. Goods Covered Goods liable to import VAT only removed from a customs warehouse for entry toTemporary Admission.

Note: This CPC must not be used for goods removed from a customs warehouse using aTA relief simplified authorisation see CPC 53 71 003

2. Notice 3001


- (for Full declarations) enter ‘A’ or ‘D’ as appropriate;- (where TA authorisation includes use of CFSP) – enter C, F, Y or Z as appropriate.





Box 44 (additional information) –- document code N990 (do not enter a document status code);- Document code C600- Do not enter a document status code- the TA relief authorisation number held in the LCO scheme format i.e. TA/4 digit LCO

Office/3 digit LCO reference/2 digit LCO year (see Appendix C11)- where security is required for the TA relief claimed enter document code 9AIV and



- state ‘commission delegated regulation (EU) 2015/2446, commission implementingregulation (EU) 2015/2447

- and the Article under which TA relief is claimed as a GEN29 AI statement (seeAppendix C9);


Box 54 –see Notice 199 and Volume 3, Part 3, Section 3.1 Import











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9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions for TemporaryAdmission laid down in Council Regulation 950/2015 and commission delegatedregulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 aremet. Anyone who gives untrue information about goods declared under thesearrangements may be liable to penalties under the Finance Act 2003


53 71 002

1. Goods Covered Goods liable to customs duties and import VAT removed from a customs warehouse, beingdeclared to Temporary Admission relief using a TA authorization by declaration

Relief is claimed in accordance with Commission delegated regulation (EU) 2015/2446,commission implementing regulation (EU) 2015/2447, under the Article stated for thecorresponding TA relief simplified authorisation CPC’s identified for duty and import VAT

53 00 D04—travellers personal effects/ goods for sports purposes (Article DA 219)

53 00 D05—welfare materials for seafarers (Article DA 220)

53 00 D06—disaster relief materials (Article DA 221)

53 00 D07—medical, surgical and laboratory equipment (Article DA 222)

53 00 D08—animals (Article DA 223)

53 00 D09—frontier zones (Article DA 224 (a) & (b))

53 00 D10—sound, image or data carrying material (Article DA 225 a)

53 00 D11—publicity material (Article 225 b)

53 00 D12—professional equipment (Article DA 226)

53 00 D13—educational material and scientific equipment (DA 227)

53 00 D15—packings (empty) (Article DA 228b)

53 00 D18—goods subject to tests/ experiments/demonstrations (Article da 231 A and B)

53 00 D20—goods used to carry out tests/ experiments/demonstrations (Article da 231 C

53 00 D21—samples (Article DA 232)


53 00 D25—works of art, collectors items and antiques for exhibition with a view to sale(Article DA 234 (3)(a))

53 00 D26—goods other than newly manufactured ones imported with a view to their saleby auction (Article DA 234 (3)(b))

53 00 D27—spare parts, accessories and equipment for use in the repair and maintenance,including overhaul adjustments and preservation of goods held under TA relief (DA 235)

53 00 D28/ 53 00 D29—Article DA 236(b) applicable and goods less than €10000 in valueor Article DA 236 (a) applicable and goods imported occasionally and for a period notexceeding 3 months

1.1 Note, for the following goods:– Works of art, collectors items and antiques forexhibition with a view to sale (Article DA 234 (3)(a) use CPC 53 71 D25

– goods other than newly manufactured ones imported with a view to their sale by auction(Article DA 234 (3)(b)) use CPC 53 71 D26

2. Notice 3001

3. Specific Fields in the declaration/notes See completion note 3 for the corresponding TA relief CPC identified in note 1 for dutyon completion and VAT.

Box 44:- where security is required for the TA relief claimed enter document code 9AIV and

status code UP; where security is not required for the TA relief claimed enterdocument code 9AIV and status code JP (See note 5)

In addition in box 44 state ‘commission delegated regulation (EU) 2015/2446, commissionimplementing regulation (EU) 2015/2447 and the Article under which TA relief is claimedas a GEN29 AI statement (see Appendix C9)




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Box 49 enter A, C, or E f if you have an authorization issued under the CommunityCustoms Code or R or U if you have an authorization issued under the Union CustomsCode followed by identification number of the customs warehouse and GB



- Article DA 221 - Disaster relief materials intended for State approved bodies- Article DA 222 Medical, surgical and laboratory equipment intended for a hospital or

medical institution- Article DA 228(b) - packings imported empty




8. Post Clearance Action Enquiries must be addressed to the supervising office at :


Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459



53 71 003

1. Goods Covered Goods liable to import VAT only removed from a customs warehouse, being declared toTemporary Admission relief using a TA authorization by declaration

Relief is claimed in accordance with commission delegated regulation (EU) 2015/2446,commission implementing regulation (EU) 2015/2447, under the Article stated for thecorresponding TA authorisation CPC’s identified for duty and import VAT :

53 00 D01—Non EU pallets (Article DA 208)

53 00 D02—Non EU containers (Artlicle DA 210)

53 00 D03—Non EU motor vehicles, civil aircraft or sea going vessels for private orcommercial transport (Articles DA 212-217)

53 00 D04—travellers personal effects/ goods for sports purposes (Article DA 219)

53 00 D05—welfare materials for seafarers (Article DA 220 )

53 00 D06—disaster relief materials (Article DA 221)

53 00 D07—medical, surgical and laboratory equipment (Article DA 222)

53 00 D08—animals (Article DA 223)

53 00 D09—frontier zones (Article DA 224 (a) & (b))

53 00 D10—sound, image or data carrying material (Article DA 225 a)

53 00 D11—publicity material (Article 225 b)

53 00 D12—professional equipment (Article DA 226)

53 00 D13—educational material and scientific equipment (DA 227)

53 00 D15—packings (empty) (Article DA 228b)

53 00 D18—goods subject to tests/ experiments/demonstrations (Article da 231 A and B)

53 00 D20—goods used to carry out tests/ experiments/demonstrations (Article da 231 C

53 00 D21—samples (Article DA 232)




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53 00 D25—works of art, collectors items and antiques for exhibition with a view to sale(Article DA 234 (3)(a))

53 00 D26—goods other than newly manufactured ones imported with a view to their saleby auction (Article DA 234 (3)(b))

53 00 D27—spare parts, accessories and equipment for use in the repair and maintenance,including overhaul adjustments and preservation of goods held under TA relief (DA 235)

53 00 D28s/ 53 00 D29—Article DA 236 (b) applicable and goods less than €10000 invalue or Article DA 236 (a) applicable and goods imported occasionally and for a periodnot exceeding 3 months

1.1 Note, for the following goods:- Works of art, collectors items and antiques for exhibition with a view to sale (Article

DA 234 (3)(a) use CPC 53 71 004- goods other than newly manufactured ones imported with a view to their sale by

auction (Article 234 (3)(b)) use CPC 53 71 006

2. Notice 3001

3. Specific Fields in the declaration/notes See completion note 3 for the corresponding TA relief CPC identified in note 1 for dutyon completion and VAT.


Box 44 (additional information) –

Box 44:- where security is required for the TA relief claimed enter document code 9AIV and


In addition in box 44 state ‘Commission Regulation (EEC) No 2446/2015 and 2447/2015’and the Article under which TA relief is claimed as a GEN29 AI statement (see AppendixC9)



Box 49 enter A, C, or E if you have an authorization issued under the Community CustomsCode or R or U if you have an authorization issued under the Union Customs Codefollowed by identification number of the customs warehouse and GB




or medical institution.- ‘Article DA 228(b)’ - packings imported.





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Ralli Quays,

3 Stanley Street,

Salford M60 9HL

Tel 03000 579 055

Fax 03000 588 459



53 71 004

1.Goods Covered Works of art, collectors items and antiques (liable to import VAT only), being removedfrom a customs warehouse for entry to Temporary Admission using a TA authorization bydeclaration for exhibition with a view to possible sale.

2. Notice 3001

3. Specific Fields in the declaration/notes See note 3 for CPC 53 00 D25.on completion Box 40 (previous document) – identify the previous Customs Warehouse entry by entering

‘z/zzz/’ (followed by date of that entry to CW in the format yymmdd)/(followed by the CWC88 entry number)


Box 44-enter Document identifier C600 do not enter a document status code- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered









Ralli Quays,

3 Stanley Street,

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Tel 03000 579 055

Fax 03000 588 459




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9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions for TemporaryAdmission laid down in Council Regulation 950/2013 and commission delegatedregulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447are met.Anyone who gives untrue information about goods declared under these arrangementsmay be liable to penalties under the Finance Act 2003.


9.3 If the goods stated in box 31 will be exhibited for longer than the period identified inbox 44, contact the office at note 8. The maximum period goods be exhibited under TA is24 months.

9.4 If the goods are sold at the exhibition and will remain in the EU, a diversion entryshould be made within 30 days of the sale using CPC 40 53 F41. A copy of the salesinvoice must be sent to the office at note 8.

9.5 If the goods are not sold they should be re-exported from the EU using CPC 31 53 000within 30 days of when the exhibition has ended.

9.6 Sold but will not remain in the EU they should be re-exported using CPC 31 53 000within 30 days of the sale.

53 71 005

1.Goods Covered Goods other than newly manufactured (liable to import VAT only), being removed from acustoms warehouse for entry to Temporary Admission using a authorization by declarationwith a view to sale at auction

.

2.Notice 3001

3. Specific Fields in the declaration/notes See note 3 for CPC 53 00 D26, in additionon completion Box 40 (previous document) – identify the previous Customs Warehouse entry by entering



Box 44-enter Document identifier C600

do not enter a document status code- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered



4. Additional documents required See note 4 for CPC 53 00 D26






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9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions for TemporaryAdmission laid down in Council Regulation 950/2013 and commission delegatedregulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447 aremet. Anyone who gives untrue information about goods declared under thesearrangements may be liable to penalties under the Finance Act 2003.9.2 Goods entered to this CPC are not eligible for any preferential rate of duty shown inthe tariff volume 1 part 79.3 If the goods stated in box 31 will need to be retained for longer than the periodidentified in box 44, contact the office at note 8. The maximum period goods may beretained for auction under TA relief is 24 months.9.4 If the goods are sold and will remain in the EU, a diversion entry must be made usingCPC 40 53 F41 within 30 days of the sale. A copy of the sales invoice must be sent to theoffice at note 8.9.5 If the goods are not sold at auction they should be re-exported from the EU within 30days when the auction has ended using CPC 31 53 000.Sold at auction but will not remain in the EU they should be re-exported using CPC 31 53000 within 30 days of the sale.9.6 To move these goods to another TA authorisation holder or to declare them toanother customs procedure see Notice 30019.7 To discharge TA arrangements see Notice 3001

53 71 011

1. Goods Covered Non Union goods listed in Annex IX of Council Directive 2006/112/EC temporarilyimported for exhibition with a view to sale or for sale by auction under TemporaryAdmission using a full authorisation being removed from customs warehousing. Priorapproval from HMRC is required to enable the use of this CPC.

2. Notice 3001

3. Specific Fields in the declaration/notes Box 1—in the first sub-division enter ‘IM’, in the second sub-division (see Volume 3 part 4Bon completion Imports);

* Full declaration enter A or D as appropriate.

Box 8—enter the full name and address of the person to whom the goods are to bedelivered.

Note: agents should not be shown as the consignee

Box 31- the description of the goods; this should correspond to the description stated inthe TA authorisation.

Box 33—enter the Commodity Code for the goods described in box 31 (see Volume 2 ofthe Tariff), further information about classifying goods is available in Notice 600—Classifying your imports or exports.

Box 44—

The TA authorisation number in the format ie TA/4 digit offices/3 digit reference/2 digityear (see Appendix C11) as an N990 document code

The name and address of the supervising office responsible for the TA authorisation as aSPOFF statement (see Appendix C9)

- Enter the appropriate licence details where applicable –see Appendix C11

Box 49 –enter the code for the warehouse from which the goods are being removed.

Box 54—See Notice 199 and completion notes in Tariff Volume 3, Part 3


5. Security required






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9. Notes Use of this CPC is a declaration by the authorisation holder that they hold a valid TAauthorisation and are authorised to use this CPC and that the conditions for TemporaryAdmission laid down in Council Regulation 952/2013 and Commission Regulations 2446/2015 and 2447/2015 are met. Anyone who gives untrue information about goodsimported under these arrangements may be liable to penalties under the Finance Act2003.

53 71 D25

1. Goods Covered Works of art, collectors items and antiques (liable to customs duties and import VAT),being removed from a customs warehouse for entry to Temporary Admission using anauthorisation by declaration for exhibition with a view to possible sale

2. Notice 3001

3. Specific Fields in the declaration/notes See note 3 for CPC 53 00 D25, in addition:Box 40 (previous document) – identify theon completion previous Customs Warehouse entry by entering ‘z/zzz/’ (followed by date of that entry to

CW in the format yymmdd)/(followed by the CW C88 entry number)



do not enter a document status code- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorisation by declaration’ as a 00100 AI statement for goods entered


Box 49 enter A, C, or E if you have an authorization issued under the Community CustomsCoe or R or U if you have an authorization issued under the Union Customs Code followedby identification number of the customs warehouse and GB







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9.3 If the goods stated in box 31 will be exhibited for longer than the period identified inbox 44, contact the office at note 8. The maximum period goods can be exhibited whilstunder TA is 24 months.

9.4 If the goods are sold at the exhibition and will remain in the EU, a diversion entry mustbe made using CPC 40 53 F41 within 30 days of the sale. A copy of the sales invoice mustbe sent to the office at note 8.

9.5 If the goods are not sold they should be re-exported from the EU using CPC 31 53 000within 30 days of when the exhibition has ended.

Sold at exhibition but will not remain in the EU they should be re-exported using CPC 3153 000 within 30 days of the sale.

53 71 D26

1.Goods Covered Goods other than newly manufactured (liable to customs duties and import VAT), beingremoved from a customs warehouse for entry to Temporary Admission using anauthorization by declaration with a view to sale at auction.

2. Notice 3001

3. Specific Fields in the declaration/notes See note 3 for CPC 53 00 D25, in addition:on completion Box 40 (previous document) – identify the previous Customs Warehouse entry by entering




do not enter a document status code- Document code N990, TA authorisation reference number TA/9999/999/99- Declare ‘authorization by declaration’ as a 00100 AI statement for goods entered

using an authorization by declaration- Details of the guarantee reference number as an AI statement - GRNTR


4. Additional documents required See note 4 for CPC 53 00 D26






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9.3 If the goods stated in box 31 will need to be retained for longer than the periodidentified in box 44, contact the office at note 8. The maximum period goods may beretained for auction under TA is 24 months.

9.4 If the goods are:- re-exported from the EU when the auction has ended a declaration using CPC 31 53

000 should be made within 30 days of when the auction ended- sold and will remain in the EU, a diversion entry must be made using CPC 40 53 F41

within 30 days of the sale. A copy of the sales invoice must be sent to the office atnote 8

- sold but will not remain in the EU they should be re-exported using CPC 31 53 000within 30 days of the sale



53 71 D51Note: This CPC may ONLY BE USED where a TA Full, or authorization involving more than one Member State is held

1. Goods Covered Goods removed from a customs warehouse for entry to Temporary Admission using a Full,authorisation or authorization involving more than one Member State for Partial relief.(Relief from customs duty claimed in accordance with Council Regulation (EEC) No 950/2013 Articles 252

2.Notice 3001


- (for Full declaration) enter ‘A’ or ‘D’ as appropriate;- (where TA authorisation includes use of CFSP) enter C, F, Y or Z as appropriate.






Box 44 – (additional information) enter:- document code N990 (do not enter a document status code)

Box 44-enter Document identifier C600 do not enter a document status code- the TA relief authorisation number held in the LCO scheme format i.e. TA/4 digit LCO


as a SPOFF statement (see Appendix C9).- Enter the appropriate licence identifier where applicable, –see Appendix C11- Details of the guarantee reference number as an AI statement - GRNTR


Box 54-See Notice 199 and completion notes in Tariff Volume 3, Part 3.1


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7. VAT Import VAT must be paid at the rate appropriate to the goods


9. Notes 9.1 Use of this CPC is a declaration by the importer that the conditions for TemporaryAdmission laid down in Council Regulation 950/2013 and commission delegatedregulation (EU) 2015/2446, commission implementing regulation (EU) 2015/2447are met.Anyone who gives untrue information about goods declared under these arrangementsmay be liable to penalties under the Finance Act 2003


9.3 3% of the duty will be due every month or fraction of a month that the goods remainin the EU


Summary of Temporary Admission (TA) relief CPC’s · CPC Remarks 53 00 000 Authorisation for one...

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