Commission Delegated Regulation (EU) 2016/341Show full title

B. Second subdivision U.K.

1. Where this box is used to specify a Union procedure, a code composed of an alphabetic character followed by two alpha-numeric characters must be used, the first character of which identifies a category of measures in the following manner: U.K.

Inward processing	Axx
Outward processing	Bxx
Relief	Cxx
Temporary admission	Dxx
Agricultural products	Exx
Other	Fxx

Inward processing (IP)

Article 256 of the Code

Procedure	Code
Import
Goods entered for an IP procedure after prior export of processed products obtained from milk and milk products	A01
Goods placed under an IP procedure and intended for military use abroad	A02
Goods placed under an IP procedure and intended for re-export to the continental shelf	A03
Goods placed under an IP procedure (VAT only)	A04
Goods placed under an IP procedure (VAT only) and intended for re-export to the continental shelf	A05
Goods which are placed under an IP procedure without suspension of excise duties.	A08
Export
Processed products obtained from milk and milk products	A51
Processed products placed under an IP procedure (VAT only)	A52
Processed products placed under an IP procedure and intended for military use abroad	A53

Outward processing (OP)

Article 259 of the Code

Procedure	Code
Import
Processed products returning to the Member State in which duties were paid	B01
Processed products returning after repair under guarantee	B02
Processed products returning after replacement under guarantee	B03
Processed products returning after outward processing and VAT suspension in case of end-use.	B04
Prior import of processed products under outward processing.	B07
Export
Goods imported for IP exported for repair under OP	B51
Goods imported for IP exported for replacement under guarantee	B52
OP under agreements with third countries, possibly combined with VAT OP	B53
VAT OP only	B54

Relief

(Regulation (EC) No 1186/2009)

	Article No	Code
Relief from import duties
Personal property belonging to natural persons transferring their normal place of residence to the Union	3	C01
Trousseaux and household effects imported on the occasion of a marriage	12(1)	C02
Presents customarily given on the occasion of a marriage	12(2)	C03
Personal property acquired by inheritance	17	C04
School outfits, educational materials and related household effects	21	C06
Consignments of negligible value	23	C07
Consignments sent from one private individual to another	25	C08
Capital goods and other equipment imported on the transfer of activities from a third country into the Union	28	C09
Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity	34	C10
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I	42	C11
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II	43	C12
Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non commercial purposes (including spare parts, components, accessories and tools)	44-45	C13
Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union	51	C14
Laboratory animals and biological or chemical substances intended for research	53	C15
Therapeutic substances of human origin and blood-grouping and tissue-typing reagents	54	C16
Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment	57	C17
Reference substances for the quality control of medicinal products	59	C18
Pharmaceutical products used at international sports events	60	C19
Goods for charitable or philanthropic organisations	61	C20
Articles in Annex III intended for the blind	66	C21
Articles in Annex IV intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools)	67(1)(a) and 67(2)	C22
Articles in Annex IV intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)	67(1)(b) and 67(2)	C23
Articles in Annex IV intended for the other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools)	68(1)(a) and 68(2)	C24
Articles in Annex IV intended for the other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools	68(1)(b) and 68(2)	C25
Goods imported for the benefit of disaster victims	74	C26
Honorary decorations or awards	81	C27
Presents received in the context of international relations	82	C28
Goods to be used by monarchs or heads of state	85	C29
Samples of goods of negligible value imported for trade promotion purposes	86	C30
Printed matter and advertising material imported for trade promotion purposes	87-89	C31
Products used or consumed at a trade fair or similar event	90	C32
Goods imported for examination, analysis or test purposes	95	C33
Consignments sent to organisations protecting copyrights or industrial and commercial patent rights	102	C34
Tourist information literature	103	C35
Miscellaneous documents and articles	104	C36
Ancillary materials for the stowage and protection of goods during their transport	105	C37
Litter, fodder and feeding stuffs for animals during their transport	106	C38
Fuel and lubricants present in land motor vehicles and special containers	107	C39
Materials for cemeteries for, and memorials to, war victims	112	C40
Coffins, funerary urns and ornamental funerary articles	113	C41
Relief from export duties
Domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country	115	C51
Fodder and feeding stuffs accompanying animals during their exportation	121	C52

Temporary admission

Procedure	Article of Delegated Regulation (EU) 2015/2446	Code
Pallets	208 and 209	D01
Containers	210 and 211	D02
Means of transport	212	D03
Personal effects and goods for sports purposes imported by travellers	219	D04
Welfare material for seafarers	220	D05
Disaster relief material	221	D06
Medical, surgical and laboratory equipment	222	D07
Animals	223	D08
Goods intended for activities in keeping with the particularities of the frontier zone	224	D09
Sound, image or data carrying media	225	D10
Publicity material	225	D11
Professional equipment	226	D12
Pedagogic material and scientific equipment	227	D13
Packings, full	228	D14
Packings, empty	228	D15
Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles	229	D16
Special tools and instruments	230	D17
Goods to be subjected to tests	231(a)	D18
Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract	231(b)	D19
Goods used to carry out tests	231(c)	D20
Samples	232	D21
Replacement means of production	233	D22
Goods to be exhibited or used at a public event	234(1)	D23
Goods for approval (six months)	234(2)	D24
Works of art, collectors' items and antiques	234(3)(a)	D25
Goods imported with a view to their sale by auction	234(3)(b)	D26
Spare parts, accessories and equipment	235	D27
Goods imported in particular situations having no economic effect	236(b)	D28
Goods imported occasionally and for a period not exceeding three months	236(a)	D29
Temporary admission with partial relief from duties	206	D51

a OJ L 186, 17.7.2009, p. 1.
Agricultural products
Procedure	Code
Import
Use of the unit price for the determination of the customs value for certain perishable goods (Article 74(2)(c) of the Code and Article 142(6) of Implementing Regulation (EU) 2015/2447	E01
Standard import values (for example: Regulation (EU) No 543/2011)	E02
Export
Agricultural products for which a refund is requested, subject to an export certificate (Annex I goods).	E51
Agricultural products for which a refund is requested, not requiring an export certificate (Annex I goods)	E52
Agricultural products for which a refund is requested, exported in small quantities, not requiring an export certificate (Annex I goods).	E53
Agricultural products for which a refund is requested, subject to a refund certificate (non-Annex I goods).	E61
Agricultural products for which a refund is requested, not requiring a refund certificate (non-Annex I goods)	E62
Agricultural products for which a refund is requested, exported in small quantities, without a refund certificate (non-Annex I goods)	E63
Agricultural products for which a refund is requested, exported in small quantities disregarded for the calculation of minimum rates of checks.	E71
Other
Procedure	Code
Import
Relief from import duties for returned goods (Article 203 of the Code)	F01
Relief from import duties for returned goods (Special circumstances provided for in article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)	F02
Relief from import duties for returned goods (Special circumstances provided for in article 158(3) of Delegated Regulation (EU) 2015/2446: repair or restoration)	F03
Processed products which return to the Union after having been previously exported or re-exported Article 205(1) of the Code	F04
A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of directive 2008/118/EC.	F06
Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a third country by vessels registered or recorded in a Member State and flying the flag of the state	F21
Exemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a third country on board factory-ships registered or recorded in a Member State and flying the flag of the state	F22
Goods which, after having been under an outward-processing procedure, are placed under a warehousing procedure without suspension of excise duties	F31
Goods which, after having been under an inward-processing procedure, are placed under a warehousing procedure without suspension of excise duties	F32
Goods which, after having been in a free zone, are placed under a warehousing procedure without suspension of excise duties	F33
Goods which, after having been subject to end-use, are placed under a warehousing procedure without suspension of excise duties	F34
Release for free circulation of goods for events or for sale placed under temporary admission, applying the elements of calculation in force at the moment of acceptance of the declaration for free circulation	F41
Release for free circulation of processed products where the calculation of the amount of import duties shall be made in accordance with Article 86(3) of the Code.	F44
Export
Exports for military use	F51
Victualling	F61
Victualling of goods eligible of refunds	F62
Entry in victualling warehouse (Articles 37 to 40 of Commission Regulation (EC) No 612/2009a)	F63
Exit from victualling warehouse of goods intended for victualling	F64

2. Codes exclusively for national use must be composed of a numeric character followed by two alphanumeric characters according to that Member State's own nomenclature. U.K.

(1)

The use, in this Appendix, of the words export, re-export, importation and re-importation equally cover dispatch, re-dispatch, introduction and re-introduction.