Guidance: Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS)

AUC01 To be used by EIDR authorised auction houses only:
To be used to declare the date of auction sale (tax point) and the hammer price for revenue calculation purposes. Enter the date the goods were sold at auction followed by the hammer price. I AUC02 To be used by authorised auction houses only:
Used to declare the date of auction sale which establishes the due date for the export supplementary declaration Enter the date the goods were sold at auction, for export purposes E BRnnn (001-999) Branch Code selected by the importer/exporter to indicate a branch/division. Enter: BR code + 3-digit number selected by the importer/exporter to indicate branch/division. For example, BR001, BR073 B Agnnn (001-999) Branch Code selected by the agent to indicate a branch/division. Enter: AG code + 3-digit number selected by the agent to indicate branch/division. For example, AG002, AG036 B BULKD Bulking of consignments of documents only, where these goods are not subject to any import prohibitions and restrictions.
Use of this code also requires:
• The Manifest Reference as a Previous Document Type in DE 2/1 using code N271 and
• The number of packages for each goods item in DE 6/10 (item level) and the total number of packages in DE 6/18 (at header level). Enter the total value of the goods in GBP. I CAP01 Code to be used to:
Certify that the eggs will be marketed unaltered immediately after importation. Enter: ‘Marketed Unaltered’ I CAP02 Code to be used to:
Declare that the goods imported contain no sugar other than that naturally occurring in the goods. Enter: ‘No sugar other than naturally occurring’ I CAP03 Code to be used to:
Declare that all the goods covered by this entry will be weighed and sampled at… under the supervision of the Sugar Association of London/Lancashire/Greenock and the declarant is requesting acceptance of Sugar Association weights and polarisations.
The declarant is also undertaking to give notice to the proper HM Revenue and Customs (HMRC) officer before weighing and sampling is commenced and to furnish with all despatch an account by the Sugar Association showing the weights and polarisations of the goods imported. Enter the location where sampling will be undertaken followed by the intended date of sampling (where known). I CAP04 Code to be used to:
Declare that the olive oil content does not exceed 3%. Enter: ‘Olive oil does not exceed 3%.’ I CAP05 Code to be used to:
Declare goods subject to safeguard charge where the invoice unit price will be used. Enter ‘Invoice price used’. I CAP06 Code to be used to:
Declare goods subject to safeguard charge – reference price used
Note: This AI code must be combined with AI code OVR01. Enter ‘Safeguard price used’. I CAP09 Code to be used to:
Declare that the banana weighing certificates, required in accordance with Commission Implementing Regulation (EU) No. 2015/2447, Article 251) are attached. Enter the relevant certificate numbers. I CAP10 This code is used to waive their attendance at any physical examination, substitution or a conformity check. The declarant may provide contact details to be informed of examination outcomes and sampling. Where the declarant wishes to be informed of examinations and sampling:
• Enter the contact details of an authorised person, this can include: name, phone number, fax number, email address.
If the declarant does not wish to provide contact details:
Enter NIL against this AI statement code. B CAP11 These goods are being imported or exported either with a CAP paper licence, or without any licence. Authentication of a copy of the declaration is required, under Commission Regulation (EC) No. 1301/2006, article 5, to support an application for an Import Tariff Quota licence. Enter the paper licence reference or ‘licence not held’. B CAP29 Code to be used to:
Declare that peas or lupin seeds are to be placed under control. Enter ‘Peas’ or ‘Lupin Seeds’ as appropriate. I CCL14 Request for the 14-day election procedure by consignees registered for levy purposes. See Additional Procedure Code (DE 1/11) 1CL Enter ‘14-day election procedure requested’ and the number of the levy registration certificate I CCLFC Relief from the full rate of levy is being claimed. See Additional Procedure Code (DE 1/11) 1CL Enter ‘Waste Coal valued under £15 per tonne’ I CCLFL Full rate of levy is being declared and paid at import. See Additional Procedure Code (DE 1/11) 1CL Enter ‘Levy relief not claimed’ I CCLPR Where partial relief from climate change levy is claimed for approved entities. See Additional Procedure Code (DE 1/11) 1CL Enter ‘Partial levy relief claimed’ followed by the agreement number with the Environment Agency. I CCR01 For use on imports by charities free of duty and VAT. See Additional Procedure Code (DE 1/11) C10, C20, C49 and C50. Enter the Charities Commission or Office of the Scottish Charities Regulator, registration number I ECO01 Goods of any kind the processing of goods not listed in Annex 71-02 to Commission Delegated Regulation (EU) No. 2015/2446. Enter ‘Goods of any kind’. I ECO02 Goods of any kind – Repair. Enter ‘Goods of any kind’ I ECO03 Processing of goods directly or indirectly put at the disposal of the holder of the authorisation, carried out according to specifications on behalf of a person established outside of the customs territory of the Union, generally against payment of processing costs alone. Enter ‘Goods of any kind’. I ECO04 The processing of durum wheat into pasta. Enter ‘Goods of any kind’. I ECO05 The placing of goods under inward processing within the limits of the quantity determined on the basis of a balance in accordance with Reg No. (EU) 510/2014, Article 18. Enter ‘Goods of any kind’. I ECO06 The processing of goods which are listed in Annex 71-02 to Commission Delegated Regulation (EU) No. 2015/2446, in case of unavailability of goods produced in the Union sharing the same 8-digit Combined Nomenclature code, the same commercial quality and technical characteristics as the goods intended to be imported for the processing operations envisaged. Enter ‘Goods of any kind’. I ECO07 The processing of goods which are listed in Annex 71-02 to Commission Delegated Regulation (EU) No. 2015/2446, provided there are differences in price between goods produced in the Union and those intended to be imported, where comparable goods can’t be used because their price wouldn’t make the proposed commercial operation economically viable. Enter ‘Goods of any kind’. I ECO08 The processing of goods which are listed in Annex 71-02 to Commission Delegated Regulation (EU) No. 2015/2446, provided there are contractual obligations, where comparable goods don’t conform to the contractual requirements of the third-country purchaser of the processed products, or where, in accordance with the contract, the processed products must be obtained from the goods intended to be placed under inward processing in order to comply with provisions concerning the protection of industrial or commercial property rights. Enter ‘Goods of any kind’. I ECO09 The processing of goods which are listed in Annex 71-02 to Commission Delegated Regulation (EU) No. 2015/2446, provided the aggregate value of the goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit Combined Nomenclature code doesn’t exceed €150,000. Enter ‘Goods covered by Article 551(1), second indent, EU Reg. No. 2015/2447’. I ECO10 The processing of goods to ensure their compliance with technical requirements for their release for free circulation:
Only for use with goods not subject to an agricultural or commercial policy measure, or provisional or definitive anti-dumping, or provisional or definitive countervailing duty. Enter ‘Goods of any kind’. I ECO11 The processing of goods of a non-commercial nature:
Any electronics type of components, parts, assemblies (including sub-assemblies), or materials (whether or not electronic), which are vital to the electronic working performance of the processed product. Enter ‘non-commercial nature’. I ECO12 The processing of goods obtained under a previous authorisation, the issuing of which was subject to an examination of the economic conditions. Enter the appropriate description from the list below (the CN Code is not required as part of the AI statement):
• ‘Solid fractions of palm oil’ falling within CN code 1511 90 19
• ‘Fluid fractions of palm oil’ falling within CN code 1511 90 9
• ‘coconut oil’ falling within CN code 1513 11 10
• ‘Fluid fractions of coconut oil’ falling within CN code ex 1513 19 30
• ‘Palm kernel oil’ falling within CN code 1513 21 11
• ‘Fluid fractions of palm kernel oil’ falling within CN code ex 1513 29, 30
Babassu oil’ falling within CN code 1513 21 19. I ECO13 The processing of solid and fluid fractions of palm oil, coconut oil, fluid fractions of coconut oil, palm kernel oil, fluid fractions of palm kernel oil, babassu oil (see ECO12 for relevant CN codes) or castor oil (falling within CN code 1515 30 90) into products which aren’t destined for the food sector. Enter ‘Products not for food sector’. I ECO14 The processing into products to be incorporated in or used for civil aircraft for which an authorised release certificate (formerly known as an airworthiness certificate) has been issued. Enter ‘Goods of any kind’. I ECO15 The processing into products benefiting from the autonomous suspension of import duty on certain weapons and military equipment in accordance with Council Regulation (EC) No 150/2003. Enter ‘In accordance with Council Reg. No. 150/2003’. I ECO16 The processing of goods into samples:
Products falling within CN codes 2707 10, 2707 20, 2707 30, 2707 50, 2707 91 00, 2707 99 30, 2707 99 91, 2707 99 99 and 2710 00. Enter ‘Samples’. I ECO17 The processing of any electronic type of components, parts, assemblies, or any other materials into information technology products. Enter ‘Information technology products’. I ECO18 The processing of goods falling within Combined Nomenclature codes 2707 or 2710 into products falling within Combined Nomenclature codes 2707, 2710 or 2902. Enter ‘compensating products within’ followed by the appropriate chapter number for the compensating products: 2707, 2710 or 2902. I ECO19 The reduction to waste and scrap, destruction, recovery of parts or components. Enter ‘PVC material falling within CN code 3921 90 60’. I ECO20 Denaturing. Enter ‘Goods of any kind’. I ECO21 Usual forms of handling referred to in Council Regulation (EU) 952/2013, Article 220. Enter ‘Motor chassis fitted with cabs, of CN code 8704 21 31’. I ECO22 The aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit Combined Nomenclature code doesn’t exceed €150,000 with regard to goods which are covered by Annex 71-02 to Commission Delegated Regulation (EU) No. 2015/2446 and €300,000 for other goods, except where the goods intended to be placed under the inward-processing procedure would be subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation. Enter ‘Aggregate value Annex 71-02’ or ‘Aggregate value other goods’ as appropriate. I ECONE Excise Registered Consignee Enter the Identification number of the excise registered consignee. B ECONR Excise Registered Consignor Enter the Identification number of the excise registered consignor. B EPREM Removals of excise goods from Registered Premises.
Please see Notices 196 and 197 for details Enter the full name, address and country of the non-customs warehouse/premises where the goods can be examined.
Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘. E FBK01 For use by Type 1 agents only in the event of Customs Handling of Import and Export Freight (CHIEF) failure and invocation of CCS-UK fallback procedures.
For indirect exports: leave box 29 empty and revert to paper C88/SAD) copy 3 in place of the electronic EAD. CCS-UK CHIEF fallback Type 1 agent, enter Customs Authorisation Number as allocated by NCH where applicable. B FBK02 For use by Type 2 agents only in the event of Customs Handling of Import and Export Freight (CHIEF) failure and invocation of CCS-UK fallback procedures.
For indirect exports: leave box 29 empty and revert to paper C88/SAD) copy 3 in place of the electronic EAD. CCS-UK CHIEF fallback Type 2 agent. Enter Customs Authorisation Number as allocated by NCH where applicable. B FBK03 For use by Type 1 agents only in the event of Customs Declaration Service (CDS) failure and invocation of CCS-UK fallback procedures.
For indirect exports: leave DE 5/12 (office of exit) blank and revert CDS customs declaration form in place of electronic EAD CCS-UK CDS fallback Type 1 agent. Enter Customs Authorisation Number as allocated by NCH where applicable. B FBK04 For use by Type 2 agents only in the event of Customs Declaration Service (CDS) failure and invocation of CCS-UK fallback procedures.
For indirect exports: leave DE 5/12 (office of exit) blank and revert CDS customs declaration form in place of electronic EAD CCS-UK CDS fallback Type 2 agent. Enter Customs Authorisation Number as allocated by NCH where applicable. B FZPER The number of days the goods have been held in the Free Zone.
Note where the goods have been held in the free zone for longer than 14 days, Additional Procedure Code 17X must be declared in DE 1/11 Enter the number of days the goods have been held in the Free Zone prior to this movement E GCONT To declare a Government Contractor on import declarations identified by UK EORI number (not prefixed with ‘GB’). Enter the appropriate UK EORI number. I GEN01 Where applicable: Duty relief claimed on basis of an INF1. Enter ‘IP/S goods: Duty based on INF1’. E GEN02 Where applicable: Relief not claimed on the basis of an INF1. Enter ‘IP/S goods: Duty not based on INF1’. E GEN03 Relief claimed under Returned Goods Relief. Waiver of time limit claimed. Enter ‘Waiver of time limit claimed’. I GEN3C Relief claimed under Returned Goods Relief. RGR time limit extension to 6 years claimed by Crown Servants
Note: Crown Servants include diplomatic staff, armed forces, embassy and consular personnel. See Customs Information Paper 2017, no. 28 for details Enter ‘RGR 6-year time limit claimed: Crown Servant’ I GEN06 Biological Sample imported under the arrangements of BO 42324/53. Enter ‘Only to be opened under MOD (PE supervision)’ I GEN08 This importation of scrap metal is for smelting only Enter ‘smelting only’ I GEN09 Total dry extract does not exceed the permitted quantity Enter the quantity being imported I GEN10 I/We request delivery on deposit under the Customs & Excise Management Act 1979 Section 119 and Tariff Notes Chapter 7 special directive 4 pending determination of the quantity on which duty is to be charged Enter ‘delivery on deposit’ I GEN11 Trailer imported under the terms of a general undertaking. Enter the date of the general undertaking. I GEN12 Home Office certificate/approval letter confirming the designation of an establishment under the terms of the Animals (Scientific Procedures) Act 1986.
See Additional Procedure Code (DE 1/11) C15. Enter either:
the reference from the Home Office certificate/ approval letter,
or
where the goods are imported by a Public Body enter: ‘Public Body’. I GEN13 NIRU certificate/approval letter or a declaration to a waiver from the requirement where shown in the Additional Procedure Code notes. Enter either:
the NIRU certificate/approval letter serial number,
or
the statement shown in the Additional Procedure Code notes. I GEN14 Supporting evidence for UN goods is attached Enter the reference number of the document providing the evidence I GEN16 Goods for test. Approval note from NIRU attached. See Additional Procedure Code (DE 1/11) C33. Enter the month and year tests are expected to be completed. For example: 01/06. I GEN18 CCL DEFRA facility. See Additional Procedure Code (DE 1/11) 1CL. Enter the appropriate facility number allocated by DEFRA in relation to a climate change levy agreement. I GEN19 Where goods under Inward Processing were exported for further processing, and are now being re-imported Enter ‘Relief claimed under Article 258 of EU Reg. No. 952/2013’ I GEN21 Authorisation by Customs Declaration users only. Only to be completed where the party using the Temporary Admission goods is not the importer (DE 3/15 or 3/16). Enter the name and address details of the party using the goods. I GEN24 Temporary Admission: Goods for approval.
Enter the details of the prospective buyer of the goods where different from the importer (DE 3/15 or 3/16). See Additional Procedure Code D24. Enter the name and address of the prospective buyer of the goods. I GEN27 Holders of a full Temporary Admission authorisation only.
Only to be completed where the person using the goods is not the Temporary Admission authorisation holder (DE 3/16 and 3/39). Enter the name and address details of the party using the goods. I GEN28 Temporary Admissions: State how long the goods will be used and the intended date for re-exportation. See Additional Procedure Codes (DE 1/11) D01-D13, D15-D22, D25-D26, D28-D30, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 50M, 50P, 51P, 52P, 50T and 50W Enter the duration the goods intended usage followed by the intended date of re-export. I GEN29 Temporary Admissions: Enter the article under which the Temporary Admission relief is claimed. Enter ‘EU Reg. No. 2015/2446’ followed by the appropriate article number for the relief: articles 207 – 236 refer. I GEN30 Temporary Admissions: State the purpose of the importation including the sequence and locations where the goods are to be used. See Additional Procedure Codes (DE 1/11) D06-D13, D18, D20-D22, D28-D29, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50D, 50F, 50G, 51G, 51P, 50T and 50W Enter the use to which the Temporary Admission goods will be put and the intended locations for the goods usage I GEN31 Temporary Admissions: Used to declare non-EU ownership of goods claiming temporary admission. See Additional Procedure Codes (DE 1/11) D08, D12, D13, D16, D17, and DE 1/11 Additional Procedure Codes for C21i: 50A, 50P, 51P and 50T Enter the name and address of the non-EU owner of the goods followed by the type of ownership evidence held. I GEN32 Temporary Admissions: State what goods will be manufactured using the goods entered to temporary admission. See Additional Procedure Codes (DE 1/11) D16 and D17. Enter the details of the goods to be manufactured. I GEN33 Temporary Admission for exhibitions. See Additional Procedure Code (DE 1/11) D23. Enter details of when and where the exhibition/event will take place and the intended date of re-export. I GEN34 Temporary Admission for exhibition/auction. See Additional Procedure Code (DE 1/11) D25 and D26. Enter details of when and where the goods will be exhibited/auctioned. I GEN35 Temporary Admission for spare parts and accessories. See Additional Procedure Code (DE 1/11) D27. Enter the MRN of the import declaration or clearance request on which the original goods were entered to TA, for which these spare parts and accessories are to be used. I GEN36 For use with Temporary Admission Additional Procedure Codes (DE 1/11) D28, D29, and DE 1/11 Additional Procedure Codes for C21i: 50G and 51G. Enter the reason why the appropriate TA relief from Additional Procedure Codes (DE 1/11) D01 – D27 cannot be used.
For example: ‘Owner not established outside the EU’; ‘User not established outside the EU’; or ‘Use of and/or type of goods not covered by other TA relief Additional Procedure Codes’ I GEN39 Means of identifying the exported goods in the imported compensating products Enter the details for identifying the exported goods as agreed in the authorisation.
For example, declare the Docket number/Reference Number/Serial Number of the documents used to provide the audit trail E GEN40 Claimants for hydrocarbon oil shipped as stores and who operate the “netting” scheme [Notice 179 section 12] are to enter “DRAWBACK SCHEDULER”.
Drawback Schedulers are not required to present a control copy of the export declaration to HMRC at the border. Enter “DRAWBACK SCHEDULER” E GEN43 ESA scientific apparatus under the arrangements of PRIV 4/15/6. See Additional Procedure Code (DE 1/11) 1ES. Enter ‘Only to be opened by arrangement with the importer or their authorised agent’. I GEN44 PRIV33/BAS/381. See Additional Procedure Code (DE 1/11) 1ES. Enter ‘Board’s Order PRIV 33/BAS/381’. I GEN45 Consignment/work number. Enter the unique reference number, allocated to the consignment/work by the authorisation holder. B GEN47 Authorisation by Customs Declaration only: Place where goods are to be put to the prescribed end use. If the place where the goods are to be processed is different from the importers address enter the name and address details. I GEN48 Authorisation by Customs Declaration only: Description of process, processed goods and the commodity code(s) if processing is a criterion for using the relevant commodity code. Enter a brief description of the process, processed goods and the commodity code(s) of the processed goods. I GEN49 For goods imported under commodity code 3604 only.
Note: to be combined with a PREMS AI statement. Enter the permit number, name and phone number of the emergency contact. I GEN52 For use when relief or suspension of duty is claimed for goods to be used at a trade fair or similar event Enter the name, address, postcode and date of the event. I GEN53 Goods which fulfil the description of investment gold:
Gold, in the form of a bar or a wafer of weights accepted by the bullion markets, of a purity equal to or greater than 995 thousandths.
Gold coins which:
• are included in the list of gold coins reproduced in an annex to VAT Notice 701/21A
• gold coins which you can show from your business records:
• are of a purity equal to or greater than 900 thousandths
• are minted after 1800
• are or have been legal tender in the country of origin
• are normally sold at a price which does not exceed the open market value of the gold contained in the coins by more than 80%
This code is only to be used in conjunction with code 1RV in DE 1/11 (Additional Procedure Code).
Note: This AI statement and Additional Procedure Code 1RV may only be used where there is no alternative Additional Procedure Code available to relieve/reduce the VAT.
The use of this AI code and Additional Procedure Codes 1RV is a statement that the goods are eligible to a relief/ suspension for import VAT. Failure to meet the conditions of the relief/ suspension may result in a demand for any revenue relieved or suspended and sanctions for non-compliance being issued. Enter: Investment Gold I GEN86 Use with A.86(3) UCC debt rules only:
Declaration that the IP authorisation holder is using the Council Regulation (EU) No. 952/2013, Article 86(3) customs debt rules. See Appendix 2 DE 1/11 Additional Procedure Code notes for details of when this code must be used. Enter ‘Article 86(3)’. I GMSPR General Marketing Standard (GMS) Products either processed, prepared or being imported for processing. Enter state of goods as ‘prepared’, ‘processed or ‘for processing’ I IRQ02 To request that UK export documents, required by other countries, be endorsed by UK Customs.
The relevant Documents must be declared in DE 2/3 Document References, using status code ‘AC’. Enter ‘Request for endorsement’ E IRQ0A Request for Delivery Verification Certificate and/or International Information Document Enter ‘Request for Document’ I IRQ0B Request for:
• Certified declaration export control document, or
• C1314 to support claim for repayment from the RPA of export levy, or
• Certification by Customs on form C&E 1154 when required for submission to the Rural Payments Agency (RPA). Enter the export control document reference number
Enter the date of the C1314
Enter the date of the C&E1154. B IRQ0C Request for goods entered for warehousing to be removed under duty suspension for receipt and examination at an approved tax warehouse. This should not be used for a Customs warehouse. See Additional Procedure Code (DE 1/11) 1EX.
Note: this must be combined with the PREMS statement providing the details of the tax warehouse. Enter the reason for the temporary removal. I IRQ0D I/We request delivery on deposit of duty under Section 119 of the Customs and Excise management Act 1979, in view of the attached undertaking on Form C&E 894. Enter ‘delivery on deposit’ I IRQ0E Request for certification of additional copy invoices for butter/cheese from Holland Enter the relevant invoice numbers I IRQ0F Request for certification of attached End Use /Destination control copy. Enter the relevant document references. B IRQ0G Request for return of CT receipt Enter the relevant receipt number. I IRQ0H Request for release of goods with disputed classification against security Enter the disputed classification number I IRQ0S Request for a laboratory analysis to be carried out in respect of processed CAP goods of variable composition, referred to in Regulation (EC) No. 1043/05, Article 51 and Annex IV, and List E of RPA External Trade leaflet ET 17 (section A – Declaration based on an analysis result). Enter ‘Request for laboratory analysis’ B MIB01 To declare commercial goods carried by passengers in accompanied baggage or in private vehicles for trade or business use. Enter the date of arrival at the border. B MORC1 Hydrocarbon ‘Tied Oils’ Scheme:
Supervising office details of the Mineral Oils Relief Centre. See Additional Procedure Code (DE 1/11) 1TO Enter the Supervising Customs Office Code (SPOFF) for the MORC as ‘GBNCL001’. I MOVE1 Details of the receiving Temporary Storage Facility Enter the goods location code for the receiving Temporary Storage Facility B MOVE2 Used to specify the party taking liability for the goods during the Movement in TS (MiTS) where this is not the Dispatching TS Operator Enter the EORI number of the authorised party taking liability for the TS movement B MOVE3 Details of the authorised party moving the goods under special procedures Enter the EORI number of the authorised party for the special procedure movement B MOVE4 The receiving MOU Facility Enter the full name, address of the approved premises receiving the goods. B NCGDS SDP simplified declarations: for non-controlled goods only.
Full licensing declaration to be provided on the Supplementary Declaration.
Note: This is only permissible for paper licences. Enter ‘Licence waived to supplementary declaration’. I NCSMA • Goods owned by NICSMA and to be transported direct to NATO installations
See Additional Procedure Code (DE 1/11) 1NC
• Goods owned by a contractor and/or to be transported to a contractor’s premises
See Additional Procedure Code (DE 1/11) 1NC • Enter ‘NICSMA goods. Delivery free of duty and VAT claimed under customs reference PRIV 59/1’ followed by the appropriate Supervising Customs Office (SPOFF) code from Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes for the supervising office of the contractor.
• Enter ‘NICSMA goods PRIV 59/1’ followed by the appropriate Supervising Customs Office (SPOFF) code from Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes for the supervising office of the contractor. I NEATA Non-EU issued ATA carnets. See Additional Procedure Codes (DE 1/11) 11A (non-licensable goods) or 12A (licensable goods)
Note: this is only required where the Carnet holder is not the importer declared in DE 3/15 or DE 3/16 Enter the non-EU country code of the Carnet holder followed by their name and address. I NIAID Subsidy /waiver claimed against the requirement to pay (EU) Customs Duty. Used when as movement is made from GB to NI and RoW to NI movements. Users of the Trader Support Service currently cannot use ‘NIAID’ for RoW–NI movements. Functionality for these users will be available in due course.   I NIDOM GB movements into NI (where goods have UK Domestic goods status) – excluding movements to NI from UK Special Fiscal Territories.   I NIEXP Used when a movement is made from NI to GB or an NI to RoW export declaration is made.   E NIIMP To be used for:
• RoW imports direct into NI
• Goods sent from GB to NI that are not in free circulation and home use
• Movements to NI from UK Special Fiscal Territories or EU Special Fiscal Territories   I NIREM To be used by traders to declare their goods are not at risk.   I NSTAT Export, re-export or dispatch from a special procedure of goods of non-statistical interest Enter: ‘NON-STAT’ E OPVAT VAT only outward processing:
This Code indicates that the goods are being temporarily dispatched using VAT only OP. This supersedes the need to declare authorisation details in DE 2/2, 2/3 and 3/39.
Note: When OPVAT is declared, AI code 00100 is not required. To declare goods to VAT only outward processing:
• Enter ‘VAT only relief’ E OSD01 Onward Supply Dispatch: For goods intended for supply to a Special Fiscal Territory or territory with which the EU has formed a Customs Union Enter the Name and Address details of the party to whom the goods are being dispatched. Enter the country of destination as a suffix to the address separated by ‘-‘. I OSR42 Onward Supply Relief using Requested or Previous Procedure Code 42. Enter the Name and Address details of the party to whom the goods are being supplied.
Enter the country of destination as a suffix to the address separated by ‘-‘. I OVR01 Duty calculation override
Note: this code is only to be used where the amount of duty payable is being manually calculated, as required by the customs procedure or other AI statement.
See CDS Volume 3 Declaration Completion Guides and Appendix 1: DE 1/10: Requested and Previous Procedure Codes for details on how to declare the tax lines in DE 4/4 – 4/7 when code OVR01 is used. Enter ‘Duty override claimed’ followed by a plain text description of the reason for the override.
For example:
Duty override claimed Inward Processing. I OVR02 Exemption claimed from safeguarding duties
This AI code may only be used where the commodity code attracts a safeguarding duty but the goods being declared are exempt.
AI Code OVR01 must also be declared in DE 2/2 in order to use OVR02
For example: goods that were entered to a special procedure prior to the measure being introduced which are now being released to free circulation Enter: the reason for the exemption I OVR03 Manual calculation required for tax type A20
This AI code may only be used where the system is not able to calculate the charges due under tax type A20.
AI Code OVR01 must also be declared in DE 2/2 in order to use OVR03
Note: If tax type A20 is not declared in DE 4/3 the declaration will be rejected. Enter: A20 I OVR04 Manual calculation required for composite goods containing alcohol
This AI code may only be used where the system is not able to calculate the excise duties due under for composite goods containing alcohol.
AI Code OVR01 must also be declared in DE 2/2 in order to use OVR04
Note: If tax type 451 is not declared in DE 4/3 the declaration will be rejected Enter: ‘Composite goods – alcohol’ I OVR05 Manual calculation required for composite goods containing hydrocarbon oils
This AI code may only be used where the system is not able to calculate the excise duties due under for composite goods containing hydrocarbon oils.
AI Code OVR01 must also be declared in DE 2/2 in order to use OVR05
Note: If one of the following tax types are not declared in DE 4/3, the declaration will be rejected: 520, 522, 541, 551, 556, 561 or 570 Enter: ‘Composite goods – oils’ I OVR06 Excise Duty Offset:
To be used to declare a manual tax calculation when additional excise duty has to be paid on GB–NI movements.

This AI code may only be used:
• Where the rate of excise duty originally paid on the goods is lower than the rate in force at the time of the goods movement to NI.
• For goods in free circulation and home use/ released for consumption at the time of movement from GB to NI (NIDOM must also be declared in DE 2/2).
• Where Goods are not claiming Onward Supply Relief or Onward Supply Dispatch
AI Code OVR01 must also be declared in DE 2/2 in order to use OVR06

Enter: ‘Excise Duty Offset’ I PAL01 Temporary Admission relief for Packings, Commission Delegated Regulation (EU) No. 2015/2446, Article 228. See Annex C, Notice 3001. Enter ‘TA Packings’. I PAL02 Temporary Admission relief for Pallets, Commission Delegated Regulation (EU) No. 2015/2446, Articles 208 and 209. See Annex C, Notice 3001. Enter ‘TA Pallets’. I PAL03 Temporary Admission relief for Containers, Commission Delegated Regulation (EU) No. 2015/2446, Articles 210 and 211. See Annex C, Notice 3001. Enter ‘TA Containers’. I PAL05 Code used to declare:
That the pallets or containers being re-imported were previously in free circulation in the EU:
• Are owned by the importer being returned within 3 years of the original export
• Being returned to the importers who or on whose behalf they were previously exported for import free of duty
• Being returned to the importers who originally declared the goods to export for import free of VAT
• That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded.
• That the pallets or containers are eligible for RGR. Enter ‘RGR Pallets or Containers’ followed by:
• The name of the Exporter from the declaration or customs clearance request that was used to originally export the goods
• The date of the original export declaration or customs clearance request I PAL06 Temporary Admission relief for Packings, Commission Delegated Regulation (EU) No. 2015/2446, Article 228. See Annex C, Notice 3001. Enter ‘TA Packings’. E PAL07 Temporary Admission relief for Pallets, Commission Delegated Regulation (EU) No. 2015/2446, Articles 208 and 209. See Annex C, Notice 3001. Enter ‘TA Pallets’. E PAL08 Temporary Admission relief for Containers, Commission Delegated Regulation (EU) No. 2015/2446, Articles 210 and 211. See Annex C, Notice 3001. Enter ‘TA Containers’. E PAL12 Code used to declare:
• That the pallets or containers being temporarily exported are in free circulation in the EU
• Are owned by the exporter and are intended for reimportation within 3 years of the export
• VAT has not been reclaimed at exportation
• That the VAT and any customs duty previously chargeable on the pallets or containers or material used in their manufacture has been accounted for and not later refunded.
•That the pallets or containers are eligible for RGR. As per Council Regulation (EU) No. 952/2013, Article 203 and Commission Delegated Regulation (EU) No. 2015/2446, Article 137. Enter ‘RGR Pallets or Containers’ followed by the exporter’s name and the intended date of export. E PAR01 The entered goods (falling outside Tariff headings 05.07 and 96.01) incorporate ivory or tortoise shell Enter ‘Incorporates ivory or tortoise shell’ I PAR03 I declare that the species being imported, or from which the imported goods derive, are not restricted under the EU CITES Regulations and are not skins derived from Harp or Hooded seal pups Enter ‘Goods not restricted by CITES and do not contain seal skin from Harp or Hooded seal pups’ I PAR06 Any imitation coin in this consignment is for smelting only. I request release under Section 119 of the Customs & Excise Management Act 1979 without payment of duty, under the importers general undertaking: TN Addendum B, paragraph 6. Enter: ‘Imitation coins are for smelting only with release under S119 CEMA’ I PAR07 Any imitation coin in this consignment is for smelting only. I request release under Section 119 of the Customs & Excise Management Act 1979 without payment of duty, imported under Treasury Direction – BO 28861/69. Enter: ‘Imitation coins are for smelting only with release under S119 CEMA’ I PAR09 Declaration that horse is not docked Enter ‘The horse is not docked’ I PAR10 This consignment contains produce of phytosanitary relevance Enter ‘produce of phytosanitary relevance’ I PAR11 The wood in this consignment has been treated to a temperature of 176 degrees centigrade for 20 mins Enter: ‘Goods were treated to process described in Tariff’ I POD06 Authorisation by Customs Declaration only: Throughput period for the customs procedure.
A standard throughout period of up to 6 months is permitted. If the processing period is likely to exceed this period, the applicant must inform NIRU and ask for an extension.
Note: POD06 may only be used where AI code 00100 is also declared in DE 2/2. Enter the anticipated throughout period, up to a maximum of 6 months. B POD07-POD24 Authorisation by Customs Declaration only: Throughput period for the customs procedure.
Period greater than six months up to a maximum of 24 months – input the appropriate number of months as respective code 07 to 24. For example, a requested throughput period of 20 months should be entered as POD20.
Note: POD07 – 24 may only be used where AI code 00100 is also declared in DE 2/2. Enter the reason for the extended period of discharge requested. B PREMS Premises Name and Address. Enter the full name, address and country of the warehouse/free zone where the goods can be examined.
Enter the Premises Country Code as a suffix to the Premises Name and Address separated by a ‘-‘. B PREMS For goods imported under commodity code 3604 only:
Also enter AI statement GEN49, at item level. Enter:
• The name of the person storing the goods
• The address of the premises where the goods will be stored and
The goods item number as a suffix to the Address separated by ‘-‘. B PRO01 Authorisation by Customs Declaration only: Manufacture or process of alcoholic goods.
Note: PRO01 may only be used where AI code 00100 is also declared in DE 2/2. Enter ‘Alcoholic goods’. I PRO02 Authorisation by Customs Declaration only: Manufacture or process of tobacco goods.
Note: PRO02 may only be used where AI code 00100 is also declared in DE 2/2. Enter ‘Tobacco products’. I PRO03 Authorisation by Customs Declaration only: Manufacture or process of chemicals and pharmaceuticals.
Note: PRO03 may only be used where AI code 00100 is also declared in DE 2/2. Enter ‘Chemicals and pharmaceuticals’. I PRO04 Authorisation by Customs Declaration only: Manufacture or process of motor vehicles and parts.
Note: PRO04 may only be used where AI code 00100 is also declared in DE 2/2. Enter ‘Motor Vehicles’. I PRO05 Authorisation by Customs Declaration only: Manufacture or process of maritime vessels and parts.
Note: PRO05 may only be used where AI code 00100 is also declared in DE 2/2. Enter ‘Maritime Vessels’. I PRO06 Authorisation by Customs Declaration only: Manufacture or process of aircraft satellites and parts.
Note: PRO06 may only be used where AI code 00100 is also declared in DE 2/2. Enter ‘Aircraft satellites and parts’. I PRO07 Authorisation by Customs Declaration only: Manufacture or process of other industrial goods.
Note: PRO07 may only be used where AI code 00100 is also declared in DE 2/2. Enter ‘other industrial goods’. I PRO08 Authorisation by Customs Declaration only: Manufacture or process of milk and milk products.
Note: PRO08 may only be used where AI code 00100 is also declared in DE 2/2 Enter ‘Milk products’ I PRO09 Authorisation by Customs Declaration only: Manufacture or process of sugar and sugar products
Note: PRO09 may only be used where AI code 00100 is also declared in DE 2/2. Enter ‘sugar products’. I PRO10 Authorisation by Customs Declaration only: Other agricultural goods
Note: PRO10 may only be used where AI code 00100 is also declared in DE 2/2. Enter ‘other agricultural goods’. I PRO11-13 Authorisation by Customs Declaration only: End use Relief: type of process statement to cover PRO11-13 nature of end use
Note: PRO011 – 13 may only be used where AI code 00100 is also declared in DE 2/2. Enter one of the following:
For code PRO11, enter ‘Civil Aircraft’
For code PRO12, enter ‘Aircraft Engines’
For code PRO13, enter ‘Any other goods imported occasionally’. I RCD01 Relief/Suspension of Customs Duty Claimed.
This code is only to be used in conjunction with code 1RC or 33C in DE 1/11 (Additional Procedure Code).
Note: This AI statement and Additional Procedure Codes 1RC or 33C may only be used where no alternative relief available.
The use of this AI code and Additional Procedure Codes 1RC or 33C is a statement that the goods are eligible to a relief/suspension of customs duty. Failure to meet the conditions of the relief/suspension may result in a demand for any relieved duties and sanctions for non-compliance being issued. Enter ‘Relief from Customs Duty claimed’ followed by the reason for the claim. I RCONE To declare a Registered Consignee on import declarations identified by UK EORI number (not prefixed with ‘GB’)
See The main UK Trade Tariff, CDS Volume 3 Import Declaration Completion Guide, DE 2/2 Additional Information Guidance Notes. Enter the appropriate UK EORI number. I RCONR To declare a Registered Consignor on export declaration identified by the UK EORI number (note: not prefixed with ‘GB’). Enter the appropriate UK EORI number not prefixed with GB. E RED01 Relief/Suspension of Excise Duty Claimed.
This code is only to be used in conjunction with codes 1RE or 33E in DE 1/11 (Additional Procedure Code).
Note: This AI statement and Additional Procedure Codes 1RE or 33E may only be used where no alternative relief available.
The use of this AI code and Additional Procedure Codes 1RE or 33E is a statement that the goods are eligible to a relief/suspension of excise duty. Failure to meet the conditions of the relief/suspension may result in a demand for any relieved duties and sanctions for non-compliance being issued. Enter ‘Relief from Excise Duty claimed’ followed by the reason for the claim. I REJIM Rejected imports – statement to show why the goods are rejected by the importer Enter the reason for the rejected import. E REV01 The above-entered consignment of aviation gasoline will be delivered to name and address solely for use or supply as aircraft fuel Enter the relevant name and address details I REV02 The above-entered consignment of light oil will be delivered direct to name and address for use as furnace fuel under furnace operator’s approval number and that the oil has been marked abroad to conform to the marking provisions of the current UK Hydrocarbon Oil Regulations Enter the relevant name and address details I REV03 The above-entered consignment of light oil will be delivered direct to name and address for use as furnace under furnace operator’s approval number and that the oil:
– is eligible for delivery unmarked under the consignee’s HM Revenue & Customs waiver authority number Enter the relevant name and address details I REV04 The above-entered consignment of unmarked aviation turbine kerosene will be delivered under DEF.STAN conditions to name and address for use or supply as fuel for aircraft engines Enter the relevant name and address details I REV05 The above-entered consignment of/containing kerosene/gas oil has been marked abroad to conform to the marking provisions of the current UK Hydrocarbon Oil Regulations Enter: Conforms to the required marking provisions I REV06 The above-entered consignment of/containing unmarked kerosene/gas oil is in closed containers not exceeding 25 litres capacity and is not for use as road fuel additive or substitute. Enter: Closed containers not exceeding 25 litres capacity, not road fuel additive or substitute I REV08 The above-entered consignment of unmarked kerosene/gas oil:
– will be delivered direct to name and address for approved use or supply under the consignee’s HM Revenue & Customs marking waiver authority number
OR
– is eligible for importation under the importer’s HM Revenue & Customs marking waiver authority number Enter the relevant name and address details and/or waiver authority number, as appropriate I REV09 Consignment of road fuel additive containing unmarked kerosene/gas oil packaged for addition to road fuel in a proportion not greater than 1 part/100. In this context, road fuel means any substance commonly added to DERV or motor spirit to improve its quality or characteristics as a fuel, but not intended to act simply as a fuel extender or substitute. The term includes products sold as upper cylinder lubricants. Enter: Road fuel additive containing unmarked kerosene/gas I REV10 I/We declare that the goods are unfit for human consumption because of the presence of the constituent(s) named in the proportion stated here. Enter the name of the constituent parts and their proportions I REV11 I/We declare that the goods are unfit for human consumption because of the presence of the constituent(s) named in the proportion stated on the attached certificate Enter the relevant certificate numbers which provide the breakdown details of the goods. I REV13 Wine to be warehoused in the containers, account to be taken at Import Station Enter: ‘Wine to be warehoused’ I REV14 I/We request that the particulars given on the attached certificate (Republic of Ireland Form C&E 75) be accepted for the purpose of the import account Enter the reference number of the relevant certificate I ROY01 Authorisation by Customs Declaration only: Rate of yield.
Use code ROY01 if the rate of yield is 1:1.
Note: ROY01 may only be used where AI code 00100 is also declared in DE 2/2. Enter ‘ROY 1:1’. B ROY02 Authorisation by Customs Declaration only: Rate of yield.
Use code ROY02 if the rate of yield is to be established from processing records.
Note: ROY02 may only be used where AI code 00100 is also declared in DE 2/2. Enter ‘ROY records’. B RPTID Enter:
• The RPA Registration Number (currently 6 characters) as used to identify the trader permitted to use a CAP licence.
Or
• An Issuing Authority unique trader reference (optionally supplied) identifying a trader who is authorised to use an electronic CAP licence.
See The main UK Trade Tariff, CDS Volume 3 Import or Export Declaration Completion Guide, DE 2/3 for guidance. Enter
• The RPA Registration Number.
Enter:
• The Issuing Authority unique trader reference. B
B RVAT1 Relief/Suspension of Import VAT claimed
This code is only to be used in conjunction with codes 1RV or 33V in DE 1/11 (Additional Procedure Code).
Note: This AI statement and Additional Procedure Codes 1RV or 33V may only be used where no alternative relief available.
The use of this AI code and Additional Procedure Codes 1RV or 33V is a statement that the goods are eligible to a relief/suspension for import VAT. Failure to meet the conditions of the relief/suspension may result in a demand for any revenue relieved or suspended and sanctions for non-compliance being issued. Enter ‘Relief from Import VAT claimed’ followed by the reason for the claim I SHNMO Goods owned by SHNMO and to be transported direct to NATO installations. See Additional Procedure Code (DE 1/11) 1NC Enter ‘SHNMO goods. Delivery free of duty and VAT claimed under customs reference ‘PRIV 59/31’ followed by the appropriate SPOFF code from Appendix 17: DE 5/27: Supervising Office (SPOFF) Codes for the supervising office of the contractor. I TAEXP Temporary Admission (TA): Re-exportation of goods previously imported to TA.
Used to provide details of the period in which the goods were in the territory of the EU under the TA procedure. Enter the date of original importation to TA followed by the intended date of re-exportation in the following format:
ddmmyyyy-ddmmyyyy E TAPAR Temporary Admission (TA) with Partial Relief.
Note: Only required where the goods are being transferred between different authorisation holders. Enter the total amount of revenue paid whilst the goods were held under TA with partial relief. I TOR01 Transfer of Residence (ToR) relief for household effects and personal property belonging to natural persons transferring their normal place of residence to the United Kingdom only.
See Additional Procedure Codes (DE 1/11) C01- C03, C42, C43, C60 and C61. Enter the ToR authorisation number granted. I TRANS This AI code should be used when goods have been given ‘Permission to Progress’ but the goods must remain under Customs control under one of the transit procedures, they must subsequently be declared to the NCTS system. Enter the COL code of the customs office being requested to be used to supervise the transit movement. E TSPER The number of days the goods have already been held in Temporary Storage
Exports only:
Note where the goods have been held in Temporary Storage for longer than 14 days, Additional Procedure Code 17X must be declared in DE 1/11 Enter the number of days the goods have been held in Temporary Storage prior to this movement B VAL4B To declare the Valuation Method 4B is used: the customs value is based on the unit price of the actual sales of the imported goods which can take place up to 90 days after importation.
Note: Use of this AI code requires Security Method of Payment to be declared in DE 4/8. An outright Method of payment is not permitted Enter: ‘Valuation Method 4B’ I VAT03 Authorisation by Customs Declaration only: Other agricultural goods
The goods entered for the importers/consignees whose VAT registration numbers are shown on the attached invoices
Note: VAT03 may only be used where AI code 00100 is also declared in DE 2/2. Enter ‘other agricultural goods’. I VAT04 The goods are chargeable with VAT at a positive rate. The tax will either be paid outright or accounted for under the single duty deferment number quoted hereon and each consignee described on the attached Forms C517 (and C517 continued if necessary) will be charged his/her proportion of the tax as shown on the forms.
See also Appendix 5A: DE 2/3 Documents and Other Reference Codes (National) Document Code 517C Enter the date of the C517 I VAT05 General Undertaking dated and lodged with the local Excise officer. Enter the date of the General Undertaking I WHSRP Claims to preference for goods being entered for customs warehousing where a preference claim will be made on their removal.
Note: DE 4/17, 5/16 and 5/15 (where appropriate) must also be completed). Where a preferential rate of duty is to be claimed on removal from the customs warehouse, enter the type of preference claimed for example. GSP, ACP, EFTA etc. I