for goods claiming VAT zero-rate, you must enter VATZ in Data Element 6/17.VAT zero-ratingįor imports, where the VAT relief is decided by the commodity code only: Where this type of code is not needed you can leave Data Element 6/17 blank. Find more information in Group 6: Goods Identification of the Customs Declaration Service UK Trade Tariff Volume 3 Import Declaration Completion Guide. Where it is needed you must enter a code in Data Element 6/17. This is used on import and export declarations, except when making a customs clearance requests. Where a type of code is needed, it is declared in addition to the commodity code already declared in Data Element 6/14, 6/15 and additional code in Data Element 6/16. This Data Element is used to declare measures that apply to the goods, for example, Excise Duties, VAT reduced rates or VAT zero-rating. Data Element 6/17: VAT or excise additional code Where an additional code is needed it will be displayed against the commodity code information. You can search for the additional codes - but these are also shown as tariff measures in the trade tariff tool. Other additional codes are needed where a prohibition or restriction, anti-dumping measure or specific tariff preference measure applies to the goods. Find out more information about bringing and receiving goods into and out of Northern Ireland. If you trade with Northern Ireland you may need a meursing code. Where no code applies you can leave this Data Element blank. Where this is needed it is declared in addition to the full 10-digit commodity code already declared in Data Element 6/14 and 6/15. When needed, this is used on import and export declarations, except when making a customs clearance request H2 import declarations used to enter goods to a customs warehouse unless expressly stated in the customs warehouse authorisationĭata Element 6/16: Customs additional code.This is only used on import declarations. Although most Customs Duty rates are set with the first 8 digits they can affect the duty due and measures applied to the goods. The 9 and 10 digit of the commodity code provides additional detail in relation to the goods being declared. simplified declarations (regular use) where the goods are not controlledĭata Element 6/15: digit 9 and 10 of the commodity code.simplified declarations (regular use) where you’re not claiming a tariff quota on the goods.customs clearance requests where the goods do not need a licence. This is the first 8-digits of the commodity code used for imports and exports that identifies the goods being declared and decides the rate of Customs Duty needed.Īn 8-digit commodity code is mandatory on all Customs Declaration Service declarations except for: The length of the commodity code and whether any additional codes need to be declared will depend on the:ĭata Element 6/14: first 8-digits of the commodity code 6/15 – digit 9 and 10 of the commodity code.6/14 – first 8-digits of the commodity code.The codes you need on a declaration to identify your goods are made up of the following elements: procedure code and additional procedure codes that may be needed.commodity code and any other related additional codes that may be needed.You should only complete your declaration once you’ve identified the correct: If you do not complete a declaration correctly it may result in a penalty, your declaration being rejected and you will not benefit from certain reliefs, suspensions or simplifications.
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