6.1 Community Status. Other Documents and Procedures

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1 : Other Documents and Procedures 6.1 Community Status Introduction The terms Community status or Community goods are applied to both goods originating in an EU Member State and goods imported into the EU on which any customs duty has already been paid and has not been refunded. Goods that have benefited from a total or partial relief of customs duty are not Community goods. Goods of Community status are also described as being in free circulation. Non-Community status applies to goods not in free circulation in the EU. The vast majority of goods moving within the EU are deemed to be Community goods unless it is established that they do not have Community status. However, there are circumstances when, in spite of this rule, it will be necessary to prove the status of Community goods. Further details of the circumstances under which proof of the Community status of goods is required is given in the Transit Manual: Further information on the status of the goods can be found in the UK Supplement to the Transit Manual at: Proof of the Community status of goods. A full list of documents and rules used for proving Community status and guidance on the use of Community status documents can be found in the Transit Manual: but these include: Authorised consignors can either use pre-authenticated T2Ls, which have the customs stamp pre-printed on copy 4 of the SAD, or authenticate their own T2Ls or Community status declarations on commercial documents. Traders who wish to be approved as authorised consignors for Community status purposes can apply on Form C1343: HM Revenue & Customs Central Community Transit Office (CCTO) National Simplifications Team Custom House Main Road Harwich Essex CO12 3PG Tel Fax For traders who are not authorised consignors T2L/T2LF documents (ie copy 4 or 4/5 of the SAD) can be sent to the National Clearance Hub for authentication. These documents, together with supporting documents and a stamped self-addressed envelope for return of the documents should be sent to: The National Clearance Hub Custom House Furness Quay Manchester M50 3XN There is no Public Counter facility at this address, so these documents will need to be sent by post. Processing will be done Monday to Friday during normal office hours. The National Clearance Hub can also authenticate commercial documents. Authentication of commercial documents is not necessary where the value of the Community goods does not exceed 10,000 euro but the name of the competent customs office must be written on the document in addition to the information set out above. VOLUME 3 PART 6 - A T2L or T2LF (copy 4 or 4/5 of the Single Administrative Document (SAD)); - A properly completed commercial document (invoice or transport document or shipping company s manifest); - If the Community status of goods is required to be proved for goods travelling from the UK under an ATA or TIR carnet the symbol T2L can be entered in the space reserved for the description of the goods. This must be accompanied by the declarant s signature. If the carnet includes both Community and non Community goods they must be listed separately and T2L entered alongside the EU goods. - Form T2M is used to provide evidence of Community status for catches made by fishing vessels registered in one Member State and landed in another Authentication of Community status documents. The most efficient way for users to authenticate Community status documents is to become an authorised consignor for Community status purposes. This avoids the need for the goods or Community status documents to be presented to Customs Use of the SAD as a Community status document Boxes to be completed. The boxes to be completed when the SAD is used to provide evidence of status are Boxes 1, 2, 3**, 4*, 5, 14, 31, 32**, 33, 35, 38, 40*, 44* and 54. Detailed guidance on the completion of individual boxes is given in paragraph * These boxes need only be completed when appropriate. ** Not required for declarations consisting of a single item Completion of the boxes on the SAD when used as a Community status document Detailed information about how to complete the boxes on a SAD as a T2L Community status document is provided in this section. It is arranged on a box by box basis and also applies to completion of continuation sheets. Box 1. Declaration First subdivision: Second subdivision: 1 January

2 VOLUME 3 PART 6 Third subdivision: Where Community status documents are being completed enter one of the following codes: T2L goods in free circulation not moving under the full CT procedure but the document is being used to provide evidence of Community status of the goods T2LF goods in free circulation not moving under the full CT procedure but the document is being used to provide evidence of Community status and the goods are moving to, from or between the special territories of the EU T2LSM goods in free circulation not moving under the full CT procedure but the document is being used to provide evidence of Community status and the goods are moving to San Marino Box 2. Consignor/Exporter The Consignor s EORI number and their Name and Address are to be provided. The full name and address (Name, Street, City, Postcode and Country) is to be entered. Box 3. Forms If continuation sheets are not used, this box should be left blank. Otherwise, enter the number of sets being used (for example, if there are 2 continuation sheets, enter 1/3 on the SAD itself, 2/3 on the first continuation sheet and 3/3 on the second continuation sheet). The first figure should appear in the first subdivision and the second figure should be entered in the second subdivision. Type of Representation 1 self representation 2 direct representation 3 indirect representation Boxes 15 to 30. Box 31. Packages and description of goods. Complete as described in Part 1.8. Box 32. Item Number Enter the number of the item in question in relation to the total number of items declared on the SAD and SAD continuation sheets used. For declarations consisting of a single item: Box 33. Commodity Code Completion of the first sub division of this box is compulsory for Community Status purposes. Enter the appropriate Commodity Code as listed in Volume 2 of the Tariff applicable to the goods described in Box 31. The first 8 digits are to be entered in the first subdivision. Any Binding Tariff Information Reference Number held for the goods described is to be entered in Box 44 against Document code C626 (see Appendix C11). Box 34. Box 4. Loading Lists If loading lists are not used, this box should be left blank. Otherwise, enter the number of loading lists attached to the SAD Box 5. Items Enter the total number of items declared on all the SAD and SAD continuation sheets or loading lists used for the consignment. The number of items must correspond to the number of description of goods boxes (Box 31) or lines on the loading list(s) being completed. Any description of goods boxes on SAD continuation sheets or lines on loading lists which are not used must be crossed through. Box 6. Leave blank Box 7. Reference number For optional use by the principal and/or the agent to insert a commercial reference number for the consignment. Boxes 8 to 13 Leave blank Box 14. Declarant/representative. If the Type of Representation is entered as 1 (eg if the declarant and the consignor are the same person) enter exporter or consignor. The Declarant s Type of Representation and their EORI number and full name and address are to be provided. Box 35. Gross Mass Enter the gross mass in kilograms as given in commercial documents for the goods declared in Box 31. The gross mass is the total weight of the goods and packaging but excluding containers. Where a gross mass is greater than 1 kg and includes a fraction of a unit (kg) it may be rounded off in the following manner: From to rounding down to the nearest kg From 0.5 to rounding up to the nearest kg A gross mass of less than 1kg should be entered as 0.xyz (e.g for a package of 654 grams) This box is to be struck through where loading lists are used, or the first item is declared on a continuation sheet. Boxes 36 to 37. Box 38. Net Mass Enter, up to three decimal places, the net mass in kilograms of the goods described in the corresponding Box 31. The net mass is the weight of the goods themselves without any packaging. This box is to be struck through where loading lists are used, or the first item is declared on a continuation sheet. Box 39. Box 40. A previous declaration, or document, is identified by Class, Type and Reference. 1 January

3 1) Class. The codes for the possible classes of document are: Document Class Summary declaration Initial declaration of goods under simplified procedures Previous document Code 2) Type The table in Appendix C12 lists the document codes that may be input against each Document Class. 3) Reference Enter the reference (eg identity number) of the declaration or document. Where more than one reference is to be entered, the word various can be entered in this box and a list of the references concerned can accompany the transit declaration. Boxes 41 to 43. Box 44. Additional information, Documents produced. When the document is being used for Community status purposes enter details as specified by Community Regulations. If an accompanying control copy T5 is present, insert the phrase Control Copy T5. This box is to be struck through where loading lists are used, or the first item is declared as a continuation sheet. If the space is not sufficient to include all the names and addresses that should be included, Box B may also be used for this purpose. X Y Z In signing Box 54 a legal declaration is being made that the details entered on the form and any continuation sheets or loading lists, are true and complete and that the requirements of any national or EU legislation have been met. It is important that the telephone number of the signatory is inserted as well. Some enquiries can be resolved by a telephone call which otherwise could involve delays in document processing. Boxes 55 and 56 Leave blank 6.2 ATA Carnets An ATA carnet is an international Customs document. It can be used in place of normal Customs documents to temporarily export certain goods for use outside the EU. It can also be used to temporarily import certain non-community goods for use in the UK. Each carnet consists of a cover with vouchers and counterfoils for use during each movement of goods covered by the carnet. The carnet must be presented to Customs each time goods enter or leave a country for the relevant voucher to be stamped and detached and for the corresponding counterfoil to be certified. For further information see Notice 104 ATA and CPD carnets or contact: The London Chamber of Commerce and Industry Export Documents Carnets 33 Queen Street London EC4R 1AP Tel:!44 (0) edocumentswlondonchamber.co.uk VOLUME 3 PART 6 Boxes 45 to 53 Box 54. Place and date, signature, and name of the declarant or representative. The declarant can either complete the declaration himself or alternatively appoint a representative to do so on his behalf. Representation may either be direct, where the representative acts in the name of and on behalf of the declarant, or indirect where the representative acts in his own name but on behalf of the declarant. If the representative is acting under Direct Representation, enter: the place at which the declaration was made and the date the name of the declarant pp or by the name of the agent the handwritten signature (or approved electronic equivalent) of the person completing the form the full name of the person completing the form the status of the person completing the form (eg Director, clerk) If the representative is acting under Indirect Representation, enter: the place at which the declaration was made and the date the name of the representative/agent the handwritten signature (or approved electronic equivalent) of the person completing the form the full name of the person completing the form the status of the person completing the form (eg Director, clerk). 6.3 TIR Carnets TIR carnets are used to accompany goods travelling in sealed road vehicles or containers across several different countries, as long as those countries are signatories to the UN s TIR Convention. Their use avoids the need to use national transit procedures for each country through which the goods pass. They do not replace standard import declarations. The European Union is considered a single territory for TIR purposes. When TIR consignments are in transit through the EU the carnet must be presented to Customs at the place of arrival in and departure from the EU. When a TIR movement ends in the UK the carnet must be submitted with the import declaration. Traders who move goods under the cover of a TIR carnet are also required to submit a TIR declaration to the NCTS for that part of the journey within the territory of the European Union. The NCTS generates the Transit Accompanying Document (TAD) which is affixed to the TIR carnet. It is important to note that the paper TIR carnet remains the legal instrument and is required to be presented along with any accompanying documents, the vehicle and the goods. Further information about the TIR carnet system can be found in the Transit Manual and Transit Manual Supplement (see section 2.1). With effect from 1st October 2005, traders can apply for authorisation as authorised consignees to receive goods transported under the TIR procedure at their premises or any other 1 January

4 VOLUME 3 PART 6 specified place. Applications for authorised consignee for TIR should be made on form C1343: & Exports(Forms(C1343 to: HM Revenue & Customs Central Community Transit Office (CCTO) National Simplifications Team Custom House Main Road Harwich Essex CO12 3PG Tel Fax Control Copy Control Copy T5 Form A special control procedure exists to provide proof that certain goods arrive at a particular destination and/or are used in a particular way. This special control is usually effected by means of a control copy (UK Form C1124 for end-use or C1125 for other use/destination). The form comprises an original and a copy. The basic control copy provides space to declare one type of goods of a single tariff description only. When further goods are involved, either one or more continuation sheets (T5 bis) or T5 loading lists (but not both together) may be used to supplement the basic control copy. In the UK, Forms C1125A and C1125B are used for this purpose. The additional sheets become an integral part of the T5 declaration. The design, quality of paper and dimensions of both copies of the T5, the T5 bis and the T5 loading list are laid down in Commission Regulation (EEC) No. 2454/93 annexes Traders who wish to print their own forms must first submit proofs to Customs at the following address for approval: HM Revenue and Customs, Export and Transit Policy Team, Customs Directorate, 3rd Floor, Alexander House, 21 Victoria Avenue Southend-on-Sea Essex SS99 1AA Telephone: The control copy, T5 continuation sheet and T5 loading list are preprinted at the top of the document with a six-digit serial number. When the documents are used for CAP export refund purposes, the Rural Payments Agency (RPA) uses this number for the processing of claims and payments. This number must be quoted on all accompanying documents including the T5 continuation sheets/ loading lists and in all correspondence. If the goods move under a transit procedure the serial number allocated to the T5 must also be quoted on the transit declaration. The T5 is completed in English and must be legible. It must not contain erasures or overwriting. Alterations must be made by crossing out the error and adding the amendment, which must be initialled by the person making the amendment and authenticated by Customs. Both copies of the T5 are completed by the trader and, where moving under a customs procedure, are authenticated either by Customs or the trader if he/she is an Authorised Consignor (A/C). The original T5 travels with the goods to the EU Member State of destination and the copy is retained in the Member State of issue. When the competent authority at destination is satisfied that the goods have been treated as stated, the T5 is certified and returned to the EU Member State of issue. In order to be declared on one control copy, goods must be loaded onto a single means of transport, intended for a single consignee and be subject to the same use and/or destination. To help prevent a control copy from going astray, a two-part adhesive red label (UK Form C1131) should be affixed one part to the control copy and the other to the travelling copy of the relevant customs declaration. Supplies may be obtained from local offices of HM Revenue and Customs. Note: A control copy T5 may be of significant monetary value to the exporter, as considerable repayment of CAP amounts may be dependent on its correct use. It is therefore vital that these documents are submitted to customs as soon as the goods arrive at the office of destination. As an exporter or CT principal, you are strongly advised to give clear instructions to any agents or hauliers that you employ about the presentation of the T5 and the goods concerned at the proper office of destination Where a CAP export tax is in force, certain Intra-Community movements by sea are subject to control using control copy T5 form. Contact the National Advice Service on Notice 770. Imported goods: End use relief. Provides further information on the use and completion of the control copy for end-use relief. Notice 800. CAP exports: Provides further information on the use of the control copy for CAP purposes. Rural Payments Agency RPA Leaflet ET1: Provides specific information on the completion of the T5 for CAP exporters. Guidance on the completion of the T5 for CAP purposes is also given below Completion of the boxes on the Control Copy, T5 bis and T5 loading list Detailed information about how to complete the boxes on a T5 (Form C1125) is provided as follows: Box A. Office of Departure Leave blank unless you are an Authorised Consignor (see ) Box D. Control by office of departure Leave blank unless you are an Authorised Consignor (see ). Box 2. Consignor/Exporter Enter the full name, address and RPA/VAT registration number of the person or company exporting the goods. Box 3. Forms If continuation sheets are not used, leave blank and enter the figure 1 in box 5. Otherwise, enter the number of the set and the total number of sets being used on each (for example, enter 1/3 on the control copy, 2/3 on the first of 2 continuation sheets, and 3/3 on the second such sheet). Box 4. Loading lists If loading lists are not used, leave blank. Otherwise enter in figures the total number of loading lists to be attached to the control copy. Box 5. Items Enter the total number of items declared on the control copy and any T5 continuation sheets or T5 loading lists used for the consignment. The number of items must correspond to the total number of goods indicated in boxes 31 of the T5 and any continuation sheets or loading lists. 1 January

5 Box 6. Total packages Enter the total number of packages making up the consignment in question. Box 7. Reference For optional use by the exporter to insert a commercial reference number. Box 8. Consignee Enter the full name and address of the person(s) or company(ies) to which the goods are to be delivered. Box 14. Declarant/Representative Enter the full name and address and telephone number of the declarant or declarant s representative. If the declarant is the consignor/exporter, enter consignor or exporter and complete Box 2. The declarant is the person prepared to accept responsibility for ensuring proper disposal of the goods. the goods must conform to those rules. All additional information required by the said rules must also be entered in this box. The description of agricultural products must be in accordance with the Community provisions in force in the agricultural sector. Any unused space in this box must be struck through. Box 32. Item No. The box is struck through when a T5 loading list is used. The Enter the number of the item in question in relation to the total number of items declared on the control copy and any continuation sheets used. Where only one item is declared, leave blank and enter the figure 1 in box 5. Box 33. Commodity Code Enter the code number corresponding to the item in question, using that of the combined nomenclature for export refunds where appropriate. VOLUME 3 PART 6 Box 15. Country of dispatch/export Enter the name of the country from which the goods are dispatched/exported. Box 17. Country of destination Enter the name of the country of intended final delivery whether or not it is a Member State. Box 18. Identity and nationality of means of transport at departure Enter the name of the ship, the prefix and flight number of the aircraft, the identifying number of the rail wagon or the registration number of the road vehicle on which the goods are directly loaded when dispatched from the UK, followed (except in the case of rail transport) by the nationality of the means of transport (or of the vehicle propelling the others if there are several means of transport), using the appropriate EU codes. This will be the same transport carrying the goods when despatch or transit formalities are completed at the appropriate customs office. Box 19. Container Where the particular regime requires it, enter the code which you expect will apply when the goods leave the EU. For goods not transported in containers...0 For goods transported in containers...1 When goods are transported in containers, the identification number of the container must be shown in Box 31. Box 31. Packages and description of goods. Marks and numbers Container No(s) Number and kind Enter the marks, number, quantity and kind of packages or, for unpackaged goods, enter the number of such goods covered by the declaration or the word bulk as appropriate. Then enter a description of the goods sufficient to identify them. The description of the goods must be the normal trade description expressed in sufficiently precise terms to allow their identification and classification. If goods are in containers enter the containers identifying number(s). Where the Community rules applicable to the goods concerned provide for particular procedures in this respect, the description of Box 35. Gross mass (kg) Enter the gross mass in kilograms as given for the goods in Box 31. For CAP goods, up to two decimal places may be entered. The gross mass is the total mass of goods and packaging. Packaging includes outer and inner boxes, packaging material, casing and supports, but excludes the means of transport, containers, tarpaulins and similar equipment used in transport. Box 38. Net mass (kg) The box is struck through when a T5 loading list is used. The Enter the net mass of the goods described in box 31, expressed in kilograms. The net mass is the mass of the goods themselves without any packaging. If not required leave blank. Box 40. Previous document This box is optional (reference numbers of documents relating to the administrative procedure preceding dispatch/export). It should be used for CAP goods if replacement documents are needed for goods that are to be reconsigned (see RPA Leaflet ET1). Box 41. Supplementary Units Where in the UK Integrated Tariff Volume 2, more than one unit of quantity is shown in column 4 against the commodity code for the item in question, insert the required second quantity eg litres etc. to the nearest whole number. Box 100 If a CAP export refund is being claimed, use this box to cross-refer the T5 to any other documents or RPA scheme. Otherwise leave blank. Box 103. Net Quantity (in words) 1 January

6 VOLUME 3 PART 6 Enter, in words, the net quantity in kilograms/litres as required. The net quantity is that of the goods themselves without inner or outer packaging. Box 104. Use and/or destination Where applicable, indicate the use and/or destination intended or prescribed for the goods by placing an X in the appropriate box. If there is no appropriate box, place an X in the box marked Other and specify the use and/or destination. Where Community rules fix a time limit by which the goods must be assigned to a use and/or destination, complete with the phrase time limit of... days for completion. Insert the number of days in words. For CAP export refunds see RPA Leaflet ET1 for examples. Box 105. Licences Enter the type, serial number, date of issue and name of issuing authority of any licence or advance fixing certificate. (The issuing authority in the UK for CAP licences or certificates is the RPA). Box 106. Further particulars Where the Community rules imposing the control provide for the lodging of a guarantee, enter this phrase Guarantee of... lodged. If a prescribed itinerary is changed or seals are broken or goods are unloaded or transferred to another means of transport or an incident or accident affects the ability of the declarant or the carrier to comply with his obligations, the facts must be noted by the carrier in this box and in any accompanying transit declaration. If a consignment of goods accompanied by a control copy has to be divided before completion of the procedure, a fresh control copy is to be prepared for each part of the divided consignment. Each extract control copy is to show any special notations shown in boxes 100, 104, 105, 106 and 107 of the original control copy and the net mass and net quantity of the goods to which the extract applies. Enter the registration number, date, office and country of issue of the control copy as follows: Extract of the initial control copy T5... (adding the registration number, the date, the office and country of issue in the space provided). For CAP goods, enter the rate of export refunds in Euro per product unit on the date of advance fixing. If the export refund is not advance fixed, use information on previous refund payments within the last 12 months for the same products or goods. If the refund is less than 1,000 Euro insert REFUNDS LESS THAN 1,000 EUR. Box 107. Legislation applicable Insert the number of the Community Regulation, Directive or Decision applicable to the procedure as appropriate. For CAP refund goods, quote REGULATION (EC) 612/09. Box 108. Attached Documents Enter details of any supporting documents eg, invoices, packing lists, and, as appropriate, the total number (quantity) of any continuation sheets T5 or loading lists T5 attached to the control copy, which are to accompany it to its destination. Box 109. Administrative or Customs document If the goods are travelling under a transit procedure eg CT, TIR, NATO Form 302, enter the type, number, date of registration of any accompanying transit documents and name of the issuing customs office. If the goods are not travelling under a transit procedure enter the words Goods not covered by a customs procedure. Box 110. Place and date. Signature and name of declarant/ representative The signature must be original and hand-written on all copies of the control copy, unless authorised to use a facsimile signatureor computer codes. It should be followed by the declarant s name and status, the place and the date. It should be signed by the person shown in Box 14 of the control copy. Signature of a control copy T5 is a legal declaration that the details shown including those on any continuation sheets or loading lists are true and complete. It is advisable for the telephone number of the signatory to be inserted. Some enquiries can be resolved by a telephone call which otherwise could involve delays in document processing and export clearance T5 Continuation sheets (T5 bis) (C1125A) A continuation sheet is to be completed in duplicate (original and copy). The original and copy of each sheet must be attached to the corresponding copies of the control copy and presented with them. The boxes are to be completed in the same manner as instructed for the control copy. In addition, the following is to be noted: (a) The registration number of the corresponding control copy must be shown in Box A. Office of Departure. (b) Any unused boxes are to be crossed through to prevent subsequent entry. (c) The signatory must be the person who signs Box 110 of the control copy to which the continuation sheet will be attached. All copies of the T5 bis must bear a handwritten original signature unless authorised to use a facsimile signature or computer codes Loading Lists (C1125B) A T5 loading list is to be completed in duplicate (original and copy). Every column, except that reserved for official use, must be completed. Only the front of the list may be used. The original and copy of each list must be attached to the corresponding copies of the control copy, and presented with them. The columns of the loading list are to be completed in the same manner as the corresponding boxes of a control copy. In addition the following is to be noted: Box A. Office of Departure The registration number of the corresponding control copy must be shown. ItemNo. All items are to be numbered consecutively and the consecutive numbers shown in the first column; when all the items have been listed, draw a horizontal line immediately after the last item and cross through any remaining unused space to prevent subsequent entry. Description of goods Details relating to boxes 100 (national use) and 105 (licences) must be entered after the description of the goods concerned in the corresponding column. Totals Enter the total number of packages, total gross and net mass of the goods at the bottom of the appropriate columns. 1 January

7 Signature The signatory must be the person who signs the control copy to which the loading list will be attached. The signature on all copies of the loading list must be an original and handwritten, unless authorised to use a facsimile or computer code. VOLUME 3 PART Authorised consignors for Control Copy T5s Traders who wish to authenticate their own control copy T5 forms without presenting the goods and the control copy T5 covering them at the office of departure can apply for approval as an authorised consignor. Applications can be made on Form C1343: and sent to: HM Revenue & Customs Central Community Transit Office (CCTO) National Simplifications Team Custom House Main Road Harwich Essex CO12 3PG Tel Fax January

8 VOLUME 3 PART 6 1 January