Professional Documents
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When effective:
Extant until/ Expires
1. Introduction.
The customs legislation allows customs to waive the requirement for a Customs
Comprehensive Guarantee (CCG) when the amount of import or export duty to be
secured does not exceed the current statistical threshold.
The statistical threshold is currently 1000 or 750 and is reviewed on a regular basis.
These rules also apply to goods declared by post under the universal postal provider
ie Royal Mail Group/ Parcelforce.
This facilitation does not apply to individual transactions entered to a special
procedure using the authorisation by declaration special procedure, such as
simplified Inward Processing.
4. Do I still need to apply for a CCG1?
If your reference amount for each of the customs procedures under potential debt is
equal to, or less that the statistical threshold you are not required to include it on
your CCG. If you still need to cover actual debts (duty deferment) then a CCG1 will
still need to be completed.
5. How will this work in practice?
When you complete the relevant application forms for the customs procedure you
will be required to make a declaration to confirm that your goods in the procedure will
not exceed 750 of customs duty at any one time in the period and in the procedure.
You do this by indicating that you are not required to lodge a guarantee and in the
reason why box note that the amount of customs duty suspended under the
procedure will not exceed 750.
If you have a UCC authorisation and either a CCG waiver or you are established in
the EU and are eligible to waive the requirement for a CCG for potential debts as the
customs duty suspended is below the statistical threshold enter status code CP
The CPCs affected will be
51 all CPCs apart from 51 00 001, 51 00 002, 51 00 003, 51 00 004, 51 00 A01, 51
54 001, 51 71 001, 51 71 002, 51 71 004,
53- all apart from those ending with DXX ( apart from D51), 53 00 003, 53 00 004, 53
00 005, 53 00 006, 53 00 007, 53 00 008, 53 00 009, 53 00 010,53 51 002,53 51
003, 53 53 003, 53 71 002,53 71 003,53 71 004, 53V 71 005, 53 71 d25, 53 71 D26,
There are new CPCs for the universal postal provider i.e. RMG/Parcelforce to
declare goods.
1. Duty and VAT 49 00 013 & 51 00 005
2. VAT only 49 00 014 and 51 00 006
For the new CPCs for post in Box 44 use document code C601 and enter the IP
authorisation number in the document reference field.
Details of the new CPCs is at Annex A.
Issued on the 10 October 2016 by Customer Strategy and Tax Design, HMRC.
Your Charter explains what you can expect from us and what we expect from you.
For more information go to: Your Charter
the holder of a full authorization issued under economic codes 1,2,3,4,5,9,10,11,12,13,14 ,15,16,17,18,19,20,21,22
Imported from a special territory using the CN22/CN23 (international mail) procedure where the amount of
import duty is less than 750 and a guarantee waiver is being requested.
2. Notice
3001
3. Specific Fields in the declaration/notes on completion
Box 1 enter code IM followed by A, D, Y or Z as appropriate.
Box 44 enter
IP authorisation number
5. Security required
Security will not be required for customs duty and VAT to ensure conditions and obligations of the relief will be met.
However, these may become due if you do not discharge the IP procedure correctly and submit your BOD1.
7. VAT
VOLUME 3
9.1 This CPC must not be used for goods entered under an authorization by declaration (see CPC 51 00 001)
APPENDIX E2
6. Additional information
9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 950/2013
and Commission Regulations 2015/2446 and 2015/2447are met. Anyone who gives untrue information about goods
imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979.
9.3 Where CFSP has been used to declare the goods, no processing may be carried out on the goods until the supplementary
declaration has been submitted.
9.4 Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and
ensure a copy of the entry is returned to the holder.
9.5 IP allows relief from customs duty, specific customs duty, anti-dumping duty and countervailing duty.
9.6 Traders are reminded that failure to submit a Bill of Discharge (Form BOD1) by the due date to their supervising office
may lead to having to pay any suspended duty and VAT. Any guarantee will not be released until you have submitted you
bill of discharge
9.7 You must retain evidence of export /declaration to free circulation and include this on your BoD1 form
49 00 014
the holder of a full authorization issued under economic code 1,2, 3,4, 5, 6,7,8,9,11,12, 21, imported from a
special territory using the CN22/CN23 (international mail) procedure where the amount of import duty is
less than 750 and a guarantee waiver is being requested.
IP authorisation number
5. Security required
Security will not be required for customs duty and VAT to ensure conditions and obligations of the relief will be met.
However, these may become due if you do not discharge the IP procedure correctly and submit your BOD1.
6. Additional information
Box 44 enter the following statements in the additional information box;
Declare the full name and address of the supervising Customs Office as a SPOFF statement
7. VAT
9. Notes
9.1 IP allows relief from customs duty, specific customs duty, anti-dumping duty and countervailing duty.
9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Regulation 950/2013 and
Commission Regulation 2446/2015 and 2447/2015 are met. Anyone who gives untrue information about goods imported
under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979
9.3 Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and
ensure a copy of the entry is returned to the holder.
9.4 Traders are reminded that failure to submit a Bill of Discharge (Form BOD1) by the due date, may lead to having to pay
any suspended VAT. They are also reminded that they must use relevant re-export CPCs in the 31 51 series or note details
of the any other means of disposal.
9.4 Goods imported from non special territories should use CPC 51 00 006
9.5 You must retain evidence of export and include this on your BoD1 form
51 00 005
1. Goods Covered
Goods being entered to IP by;
the holder of a full authorization issued under economic codes 1,2,3,4,5,9,10,11,12,13,14 ,15,16,17,18,19,20,21,22,
Imported using the CN22/CN23 (international mail) procedure where the amount of import duty is less than 750
and a guarantee waiver is being requested.
2. Notice
3001
3. Specific Fields in the declaration/notes on completion
Box 1 enter code IM followed by A, D, Y or Z as appropriate.
Box 44 enter
IP authorisation number
5. Security required
Security will not be required for customs duty and VAT to ensure conditions and obligations of the relief will be met.
However, these may become due if you do not discharge the IP procedure correctly and submit your BOD1.
7. VAT
8. Post Clearance Action
Enquiries must be addressed to the supervising office whose address is in Box 44
9. Notes
9.1 This CPC must not be used for goods entered under an authorization by declaration
9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Council Regulation 950/2013
and Commission Regulations 2015/2446 and 2015/2447 are met. Anyone who gives untrue information about goods
imported under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979.
9.3 Where CFSP has been used to declare the goods, no processing may be carried out on the goods until the supplementary
declaration has been submitted.
VOLUME 3
9.4 Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and
ensure a copy of the entry is returned to the holder.
APPENDIX E2
6. Additional information
9.6 IP allows relief from customs duty, specific customs duty, anti-dumping duty and countervailing duty.
9.7 Traders are reminded that failure to submit a suspension Bill of Discharge (Form BOD1) by the due date to their
supervising office may lead to having to pay any suspended duty and VAT. Any guarantee will not be released until you
have submitted you bill of discharge
51 00 006
1. Goods Covered
Goods being entered to IP VAT only by;
the holder of a full authorization issued under economic codes 1,2,3,4,5,9,10,11,12,13,14 ,15,16,17,18,19,20,21,22,
Imported using the CN22/CN23 (international mail) procedure where the amount of import duty is less than 750
and a guarantee waiver is being requested
2. Notice
3001
3. Specific Fields in the declaration/notes on completion
Box 1 enter code IM followed by A or D, as appropriate.
Box
code 5
Box 44 enter;
IP authorisation number
5. Security required
Security will not be required for import VAT. However, Import VAT may become due if you do not discharge the IP
procedure correctly and submit your BOD1.
6. Additional information
7. VAT
8. Post Clearance Action
Enquiries must be addressed to the supervising office in box 44
9. Notes
9.1 IP allows relief from customs duty, specific customs duty, anti-dumping duty and countervailing duty.
9.2 Use of this CPC constitutes a declaration by the importer that the conditions laid down in Regulation 950/2013 and
Commission Regulation 2446/2015 and 2447/2015 are met. Anyone who gives untrue information about goods imported
under these arrangements may be liable to penalties under the Customs & Excise Management Act 1979
9.3 Agents must have prior written approval from the authorisation holder to enter goods to IP on their behalf and
ensure a copy of the entry is returned to the holder.
9.4 Traders are reminded that failure to submit a Bill of Discharge (Form BOD1) by the due date, may lead to having to pay
any suspended duty or VAT. They are also reminded that they must use relevant re-export CPCs in the 31 51 series or note
details of the any other means of disposal.
9.5 Goods imported from special territories should use CPC 49 00 014
9.6 You must retain evidence of export /declaration to free circulation and include this on your BoD1