Inward Processing (suspension) (Outward Processing Relief/outward processing textiles, goods imported from)

Reimported goods (Department for Environment, Food and Rural Affairs ( DEFRA) buoys, laboratory equipment, etc, relanded)F47: Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings Description of procedure: Northern Ireland ( NI): Where a product does not meet the conditions and restrictions detailed in this Additional Procedure Code, it may not be declared under a grouped commodity code. That item must be declared as a separate goods item on the declaration. Please refer to the notes at the end of this Additional Procedure Code for restrictions relating to the use of F45 with Declaration Category I1 B&E (occasional use) data sets. Notices: Examples of an Underlying Health Condition that may lead to Impaired Muscle Power include spinal cord injury (complete or incomplete, tetra-or paraplegia or paraparesis), muscular dystrophy, post-polio syndrome and spina bifida.

Temporary Admission (tests, goods used to carry out tests, experiments or demonstrations – liable to import, VAT only) Temporary Admission (works of art and collectors items imported by National Import Reliefs Unit ( NIRU) approved museum or gallery for exhibition)Inward Processing (suspension) (goods previously entered to Inward Processing suspension in an EU member state being entered Inward Processing suspension in the UK using a EU Inward Processing authorisation) This Appendix contains the specific completion rules instructions for the F-series Union Additional Procedure Codes for Data Element ( DE) 1/11 for Imports.

Additional Procedure Code F05 can only be used with Requested and Previous Procedure codes ( DE 1/10): 61 10, 61 11, 61 23, 71 23. Additional documents needed: F48: Claim under special scheme for distance sales of goods imported from third countries or third territories (Title XII Chapter Section 4 Directive 2006/112/EC) (Import One Stop Shop (IOSS)) Notes: If claiming Returned Goods Relief together with Onward Supply Dispatch (Requested Procedure Code) 01, or Onward Supply Relief (Requested Procedure Code) 42, then use Additional Procedure Code 63P instead of F04.

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The completion notes in this Appendix are a supplement to the main Customs Declarations Service (CDS) Declaration Completion Instructions for Imports. The use of this Additional Procedure Code constitutes a legal declaration that the following conditions for grouping will be complied with: For grouped goods being imported into Northern Ireland, the following additional conditions must be met: Athletes with Hypertonia have an increase in muscle tension and a reduced ability of a muscle to stretch caused by damage to the central nervous system. VAT is payable on any non-Union elements of the re-imported products (i.e. any goods/parts originally entered to Inward Processing ( IP)). Excise:

These notes must be read in conjunction with the appropriate 4-digit Procedure Code completion notes used on the declaration ( DE 1/10). Restrictions on usage: The DE 1/10 completion notes are not repeated against or superseded by the DE 1/11 completion notes. General declaration completion notes: Temporary Admission (works of art, collectors items and antiques for exhibition with a view to possible sale)These notes must be read in conjunction with the appropriate 4-digit Procedure Code completion notes used on the declaration ( DE 1/10). Restriction on usage: