Additional data element required for goods held in Temporary Storage or a Special Procedure, which are released to free circulation (CIP 8/2020)

Introduction of a mandatory AI code and ‘date of original import’ requirement effected from 1 January 2021.

When the changes apply

The changes apply from 1 January 2021 until 31 December 2021.

Who is affected by the change

All Customs Handling of Import and Export Freight (CHIEF) traders importing goods into Temporary Storage or a Special Procedure,which are subsequently released to free circulation, are affected by these changes.

Background

From 1 January 2021, the transition period with the European Union (EU) will end.

As part of that process, it is important that customs duties collected in respect of goods initially held in Temporary Storage, or entered to a Special Procedure, are accounted for correctly.

This will enable the UK to meet its legal obligations and ensure a smooth transition.

Mandatory Additional Information (AI) code

When goods held in Temporary Storage, or entered to a Special Procedure, are subsequently released to free circulation from 1 January 2021, traders will be required to enter a mandatory AI code in box 44 of their customs declaration. The code will be GEN53.

Goods released from Temporary Storage

Using the free text field in box 44, the AI code will require that you enter the date (using the format DD/MM/YYYY) that the declared goods were originally imported into the UK. For bulked entries, the items should be split between those held:

The Customs Procedure Codes (CPCs) affected by this requirement appear at Annex A.

This requirement will end on 30 April 2021.

Goods released from a Special Procedure

Using the free text field in box 44, the AI code will require that you enter the date (using the format DD/MM/YYYY) that the declared goods were originally entered to the Special Procedure. For bulked entries, the items originally entered to Customs Warehousing should be split between those entered:

The Customs Procedure Codes affected by this requirement appear at Annex B.

This requirement will end on 31 December 2021.

Contacts

Email: customs.specialproceduresreliefs@hmrc.gov.uk

For general HMRC queries contact the VAT, Excise and Customs Helpline.

Annex A

List of Temporary Storage Customs Procedure Codes affected by the AI code and ‘date of original import’ requirement.

Annex B

List of Special Procedures Customs Procedure Codes affected by the AI code and ‘date of entry to that procedure’ requirement.


• support: (t) 01784 240400 (e) helpdesk@asm.org.uk
• sales: (t) 01784 242200 (e) sales@asm.org.uk